The aim of the internship is to improve the skills of the trainee, who will have the opportunity to enter the world of work for the first time and learn new professional skills. The internship does not constitute an employment relationship, so the allowance paid by the company to the intern is not subject to social security contributions and the accrual of deferred remuneration. The Firm also offers the possibility of implementing internships promoted by European policies in order to encourage youth employment, including the so-called “Youth Guarantee” programme. The implementation of a traineeship through this programme provides significant tax relief for all those companies that, at the end of the traineeship period, will “confirm” the trainee by hiring him/her with an open-ended employment contract.