Lavoro dipendente

Internship and internship salary, amounts updated to 2024 for each region

One of the most sought-after pieces of information at the start of an internship or internship obviously concerns the salary that will be paid during that period.
Although it is not a real job but rather a training activity, in fact, internships and internships must also be paid.
This is foreseen by law n.
92 of 2012, the so-called Fornero law, with which a minimum participation allowance of 300 euros per month was set for the entire national territory, leaving the individual regions with the possibility of setting a higher amount.
There is therefore no free extracurricular internship – not included in the course of study – in Italy: for this reason, be very careful and be wary of all those unpaid internship offers you might come across during your job search.
However, the case of curricular internships is different, which may not be paid (but allows you to acquire university credits).
The good news is that in recent years more and more regions have deviated from the figure set by the Fornero law, providing for a higher salary for the intern than the aforementioned 300 euros per month.
Let's see what the paycheck amounts are usually due to an intern depending on the region in which the internship takes place.
Internship and internship attendance allowance Before going into detail about what is due during internships and internships, it is good to focus on the fact that since it is not a real work activity, we cannot even properly talk about salary or pay slip for the intern.
Nor is there a real employment contract between the parties, although the company and intern are required to follow the obligations set out in the "Internship Agreement and Individual Training Plan".
The term internship, or internship, in fact refers to a period that is more of a training period, with the aim of providing the intern with "practical and professional experience aimed at improving employment and facilitating the transition towards regular employment" (as established by community legislation).
During this period, the so-called participation allowance is due, the minimum value of which is 300 euros with the possibility for each region to set a higher amount.
How much does an intern earn: what the individual regions predict.
Therefore, not all interns in Italy earn the same amount.
To find out how much participation compensation you are entitled to, you must therefore consult the regulations established by the region in which the internship takes place.
In this regard, here is a summary of what has been established by the individual regional administrations: Valle d'Aosta: participation allowance of at least 600 euros in the case of a commitment of 40 hours per week.
The amount is reduced proportionally if the internship hours carried out are less than 40, up to 300 euros in the case of commitment for at least 20 hours per week; Lombardy: the minimum amount of the participation allowance is 500 euros on a monthly basis in the case of minimum participation of 80% of the total hours on a monthly basis.
The allowance can be reduced to 400 euros if the intern is paid meal vouchers, or in any case can use the company canteen.
It drops to 350 euros, however, in the case of presence in the company for no more than 4 hours per day.
Furthermore, where participation is less than 80% on a monthly basis, the allowance is reduced proportionally, without prejudice to the minimum of 300 euros per month; Piedmont: minimum allowance of 600 euros for a maximum hourly commitment of 40 hours.
To be entitled to the full amount, a monthly participation of more than 70% of the total hours is sufficient.
For part time the allowance is 300 euros; Trentino Alto Adige: in the autonomous province of Trento the allowance has a value ranging from a minimum of 300 to a maximum of 600 euros, while in the autonomous province of Bolzano it is due for each hour worked – in the case of at least 40 hours of actual presence – an allowance of 4 euros for adults, 3 euros for minors.
There is then an increase of €1.50 per hour when the location of the internship is outside the municipality of residence or domicile; Veneto: allowance of a minimum amount of 450 euros in case of participation for at least 70% of the scheduled weekly hours.
If the payment of meal vouchers or the provision of the canteen service is envisaged, the allowance may drop to 350 euros; Liguria: for full time the allowance is 500 euros, or 400 euros plus an expense reimbursement of at least 100 euros.
The amount is due in full in the case of at least 70% of the hours worked, while in the case of presence between 50% and 69% the amount is halved (250 euros).
However, no compensation is due in the event of presence for a number of hours less than 50% of the maximum limit; Friuli Venezia Giulia: allowance ranging from a minimum of 300 euros for a commitment of no more than 20 hours per week, to then be increased proportionally until reaching a minimum of 500 euros gross per month for a maximum commitment of 40 hours per week.
Should the host be a public administration body, then the allowance rises to 800 euros; Emilia Romagna: the allowance has an amount of 450 euros per month; Tuscany: the allowance has an amount of 500 euros per month; Lazio: 800 euros per month for a minimum frequency of 70% of the hours expected on a monthly basis (as indicated by the CCNL).
Otherwise, the participation allowance is proportionate based on the hours worked; Campania: no less than 500 euros for the duration of the internship; Marche: the host is obliged to pay a minimum monthly allowance of 400 euros gross per month, but if the weekly working time is at least 30 hours the minimum is raised to 500 euros; Umbria: compensation obligation of minimum 450 euros for activities up to a maximum of 40 hours per week; Abruzzo: allowance of 500 euros per month; Basilicata: provision to the intern of a monthly allowance of at least 600 euros; Molise: in the case of training and orientation internships, the minimum is 300 euros in the case of part-time hours, with a maximum commitment of 20 hours per week.
In the case of greater commitment, the allowance is increased proportionally, to reach 450 euros in the case of commitment up to a maximum of 30 hours per week.
For insertion and reintegration internships, however, the minimum amount is 400 euros for part time and 600 euros for full time; Puglia: the intern is entitled to a flat-rate allowance of at least 450 euros per month; Calabria: the minimum participation allowance is 400 euros per month, paid in full against a minimum attendance of 70% of the hours expected on a monthly basis; Sicily: monthly allowance of maximum 500 euros; Sardinia: 600 euro maximum allowance, due even if the intern is a recipient of social safety nets.
All the amounts indicated above are to be considered gross of taxes due.
How the intern's "salary" is taxed As seen above, the internship allowance is paid gross.
It is therefore necessary to consider the net amount, taking into account which rules apply for the taxation of such an emolument.
Meanwhile, it is good to clarify the contribution aspect: since it is not a real salary, the compensation – as well as the reimbursements – paid to trainees and interns are never subject to contributions and insurance of any nature or fund.
As regards the tax base, however, these are assimilated to income from employment.
The sum disbursed, therefore, will be subject to Irpef withholdings – taking into account the new brackets and rates as set by the latest tax reform – and to additional regional and municipal taxes, obviously taking into account the related deductions.
read also Calculating net salary from gross: formula, procedures and quick method

Author: A.W.M.

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