Apprentices’ hiring by companies having until 9 employees in force entitles such company to the cut of the social contribution equal to 100%, but the employer has to be in compliance with DURC, the unique document of social security position regularity. This is stated by the amendment(called maxiemendamento) to the so called “Legge di Stabilità”. It is a new reduction for smaller employers only and is valid with limitations: for apprenticeship only, starting from January 1, 2012 up to December 31, 2016; independently from the contract duration the reduction is provided for a maximum period of 3 years.
