We are following our past article regarding training bonus for italian industries.
Among the main instructions provided, is the opening to online courses in e-learning formula the novelty that could revive the training bonus 4.0 which, due to its innovative nature, has received less interest than the traditional facilities aimed at investments in capital goods .
The tax credit can also be requested in the case of e-learning training courses. In this case the MISE has clarified that it will be necessary to comply with a series of rules to make them eligible.
First of all, it is necessary to check the presence of employees and to put in place suitable control instruments to ensure, with a sufficient degree of certainty, the effective and continuous participation of the personnel involved in the training activities.
The courses must be interactive and provide verification moments that meet the following requirements:
- must be at least four for each hour;
- must be structured on multiple choice questions;
- must be offered at irregular intervals and not foreseeable by the user.
Even at the end of the course the participants must face and pass a test of verification answering correctly to half of the proposed questions.
The indications provided in the circular published on 3 December 2018 apply to the activities carried out starting from the date of publication of the circular, while for those already carried out, the documental obligations contained in article 6 of the implementing decree are in force.
The operating instructions provided by the Ministry will follow an income circular. The goal is to give greater appeal to the incentive aimed at those who rely on human business capital for the transition to Industry 4.0.
The training activities allowed are:
- big data and data analysis;
- cloud and fog computing;
- cyber security;
- cyber-physical systems;
- rapid prototyping;
- visualization systems and augmented reality;
- advanced and collaborative robotics;
- human machine interface;
- additive manufacturing;
- internet of things and machines and digital integration of business processes.
The tax credit training 4.0 “It has remedied an error of assessment”, commented Marco Taisch of the Polytechnic University of Milan, “It was correct the shot on an important chapter to heal the gap in digital skills that our country suffers », Noted Stefano Cuzzilla, president of Federmanager.
There remains, in the general opinion, a doubt: that in the matter of training 4.0 a revolution is needed in the entrepreneurial and political mentality, to give meaning to incentives and facilitations that even if available risk being useless if the companies do not consider as a priority to work on the skills of its staff.
This trend was also recorded by the management consulting company Deloitte, which in a report on the perception of executives regarding the advancement of the 4.0 technologies in Italian companies shows that only 18% of the investments are destined to the development of human resources, in contrast with the global figure of 40%.
According to the study, most of the resources are allocated to new process-related technologies (59%), customer support (54%) and production (38%). And many, they have the feeling that it is a school having to deal with training future workers according to the needs of the market, although the tools for companies do not even start from the competence centers.
