Overview | CEDEFOP

Countries	Training fund	Tax incentive for companies	Tax incentive for individuals	Grant for companies	Grant for individuals	Loan	Training leave	Payback clause
Austria	Austria 1 item(s) Social and further training fund for temporary work Austria Single instrumentTraining fund		Austria 1 item(s) Tax allowable professional expenses (Further Education component) Single instrumentTax incentive for individuals	Austria 5 item(s) Qualification funding for employees Single instrumentGrant for companies Qualification Initiative - Construction Example for a group of instrumentsGrant for companies Impulse Qualification Network Single instrumentGrant for companies Funding for further education and training of entrepreneurs, managers and specialised workers in Burgenland. Example for a group of instrumentsGrant for companies Funding by Economic Promotion of Austrian Bundesländer Groups of instrumentsGrant for companies	Austria 10 item(s) WAFF Training Account Example for a group of instrumentsGrant for individuals Learning account of Upper Austria Example for a group of instrumentsGrant for individuals Education voucher of the Chamber of Labour Example for a group of instrumentsGrant for individuals Education bonus of the Chamber of Labour of Lower Austria Example for a group of instrumentsGrant for individuals Funding of individual further education by Austrian Bundesländer Groups of instrumentsGrant for individuals Funding by the chambers of labour Groups of instrumentsGrant for individuals Skilled Workers' Grant Single instrumentGrant for individuals Skilled Workers' Grant Single instrumentGrant for individuals Support for individual course costs Single instrumentGrant for individuals Digitalisation Skills grant Example for a group of instrumentsGrant for individuals		Austria 1 item(s) Training leave/training part-time Single instrumentTraining leave	Austria 1 item(s) Training costs refund Single instrumentPayback clause
Belgium	Belgium 1 item(s) Training fund for electricians (EN) Single instrumentTraining fund			Belgium 13 item(s) Training fund for household personal services Single instrumentGrant for companies Cheque/voucher for training job seekers Single instrumentGrant for companies Training voucher Single instrumentGrant for companies Training-job insertion plan Single instrumentGrant for companies Adaptation credit Single instrumentGrant for companies Adaptation credit - tutelage section Single instrumentGrant for companies Strategic transformation support Single instrumentGrant for companies SME portfolio Single instrumentGrant for companies Individual apprenticeship Single instrumentGrant for companies Professional experience fund Single instrumentGrant for companies Subsidy of training at VDAB competence center Single instrumentGrant for companies Social intervention fund - outplacement Single instrumentGrant for companies Truck driver and bus / coach training insertion plan Single instrumentGrant for companies	Belgium 3 item(s) Training vouchers for employees Single instrumentGrant for individuals Outplacement voucher Single instrumentGrant for individuals Training incentive for bottleneck jobs Single instrumentGrant for individuals		Belgium 3 item(s) Paid education leave Single instrumentTraining leave Paid training leave Single instrumentTraining leave Time credit Single instrumentTraining leave	Belgium 1 item(s) Payback clause Single instrumentPayback clause
Bulgaria		Bulgaria 1 item(s) Tax incentives related to the provision of scholarships Single instrumentTax incentive for companies		Bulgaria 2 item(s) Financial resources for adult learning Single instrumentGrant for companies Procedure "Umeniya" (Skills) by Human Resources Operational Programme 2014 - 2020 Single instrumentGrant for companies	Bulgaria 1 item(s) Training within the programme 'Chance for a Job' Single instrumentGrant for individuals		Bulgaria 1 item(s) Leave for studies Single instrumentTraining leave	Bulgaria 1 item(s) Payback clause Single instrumentPayback clause
Croatia		Croatia 1 item(s) State aid for education, training and research and development projects Single instrumentTax incentive for companies		Croatia 3 item(s) Training grant Single instrumentGrant for companies Aid to preserve jobs/aid for education and training of workers Single instrumentGrant for companies Programme "Lifelong education for crafts" Single instrumentGrant for companies	Croatia 2 item(s) Completion of primary education for adults and training for the first simple occupation Single instrumentGrant for individuals Education and training of unemployed persons Single instrumentGrant for individuals		Croatia 1 item(s) Education leave Single instrumentTraining leave	Croatia 1 item(s) Payback Clause Single instrumentPayback clause
Cyprus	Cyprus 1 item(s) Human Resource Development Authority of Cyprus (HRDA) - Training programmes in Cyprus and abroad Single instrumentTraining fund			Cyprus 1 item(s) Scheme for the Employment and Training of Tertiary Education Graduates Single instrumentGrant for companies			Cyprus 1 item(s) Training Leave (No official Training Leave instrument exists) Single instrumentTraining leave	Cyprus 1 item(s) Payback clause Single instrumentPayback clause
Czech Republic			Czech Republic 2 item(s) Tax credit for students continuously preparing for future employment Single instrumentTax incentive for individuals Tax deduction for examinations stipulated by Act 179/2006 Single instrumentTax incentive for individuals	Czech Republic 1 item(s) Grant project under Operational Programme Employment (OPE); ESF programming period 2014 - 2020 POVEZ II Single instrumentGrant for companies	Czech Republic 1 item(s) Re-training / re-training by choice Single instrumentGrant for individuals		Czech Republic 1 item(s) Paid leave for qualification upgrading Single instrumentTraining leave	Czech Republic 1 item(s) Payback clause Single instrumentPayback clause
Denmark	Denmark 5 item(s) The Industry Competence Development Fund Example for a group of instrumentsTraining fund Building and Construction Development Fund Example for a group of instrumentsTraining fund Employers' Reimbursement System Single instrumentTraining fund Sectoral training funds (established under various names) Training fund State Sector Competence Fund Example for a group of instrumentsTraining fund		Denmark 1 item(s) Tax incentives for individuals in further education and training Single instrumentTax incentive for individuals	Denmark 3 item(s) Adult apprenticeship subsidy scheme Single instrumentGrant for companies Training allowance (compensation for lost wages and travel grant) Single instrumentGrant for companies Internship-AUB (Internship bonuses) Single instrumentGrant for companies	Denmark 4 item(s) State educational support for adults Single instrumentGrant for individuals State educational support - grant and loan scheme Single instrumentGrant for individuals The Transition Fund Single instrumentGrant for individuals Training allowance (compensation for lost wages and travel grant) Single instrumentGrant for individuals		Denmark 1 item(s) Training leave Single instrumentTraining leave	Denmark 1 item(s) Payback clause Single instrumentPayback clause
Estonia			Estonia 1 item(s) Training expenses reducing the taxable income, tax credit Single instrumentTax incentive for individuals	Estonia 1 item(s) Training grant for employers Single instrumentGrant for companies	Estonia 3 item(s) Support for obtaining qualifications Single instrumentGrant for individuals Labour market training with a training card Single instrumentGrant for individuals Degree study allowance Single instrumentGrant for individuals	Estonia 1 item(s) Study loan Single instrumentLoan	Estonia 1 item(s) Study leave Single instrumentTraining leave	Estonia 1 item(s) Agreement on compensation for training expenses Single instrumentPayback clause
Finland		Finland 1 item(s) Tax allowance for companies - Deduction in company income tax for employee training expenses Single instrumentTax incentive for companies	Finland 2 item(s) Tax allowance for individuals - Deduction in personal income tax for expenses related to the maintenance of professional or vocational skills Single instrumentTax incentive for individuals Student loan compensation / Student loan tax deduction Single instrumentTax incentive for individuals	Finland 1 item(s) Apprenticeship training subsidy for unemployed Single instrumentGrant for companies	Finland 3 item(s) Adult education allowance Single instrumentGrant for individuals Scholarship for qualified employees Single instrumentGrant for individuals Voucher system in liberal adult education Single instrumentGrant for individuals	Finland 1 item(s) Study grant and loan guarantee Single instrumentLoan	Finland 1 item(s) Training leave Single instrumentTraining leave	Finland 1 item(s) Payback clause Single instrumentPayback clause
France	France 2 item(s) Contribution to the continuing vocational training Single instrumentTraining fund Apprenticeship tax Single instrumentTraining fund	France 1 item(s) Tax credit for training expenses of entrepreneurs Single instrumentTax incentive for companies		France 1 item(s) Action to expand employment and skills in the temporary work sector Single instrumentGrant for companies	France 2 item(s) Individual Learning Account Single instrumentGrant for individuals PRO-A Single instrumentGrant for individuals	France 1 item(s) Student loan guaranteed by the State Single instrumentLoan	France 2 item(s) Validation of prior experience leave Single instrumentTraining leave CPF for Occupational Transition Single instrumentTraining leave	France 1 item(s) Payback clause Single instrumentPayback clause
Germany	Germany 1 item(s) Training fund in scaffolding sector Single instrumentTraining fund		Germany 1 item(s) Tax allowance - work-related (income-related) expenses/special expenses Single instrumentTax incentive for individuals	Germany 6 item(s) Mecklenburg-Vorpommern: Training vouchers for start-up founders Example for a group of instrumentsGrant for companies North Rhine-Westphalia: education cheque Example for a group of instrumentsGrant for companies Funding Programme for Specialised Workers Courses - focus on electric mobility (ESF 2014-2020) Baden Württemberg Example for a group of instrumentsGrant for companies Continuing training 2020 Example for a group of instrumentsGrant for companies Funding for companies by German Länder Groups of instrumentsGrant for companies Qualifications Opportunities Act Single instrumentGrant for companies	Germany 7 item(s) Continuing education grant Single instrumentGrant for individuals Upgrading Training Assistance Single instrumentGrant for individuals Scholarship for advancement Single instrumentGrant for individuals Federal Training Assistance Act (BaFöG) Single instrumentGrant for individuals Individual Funding by German Länder Groups of instrumentsGrant for individuals Education voucher Single instrumentGrant for individuals Northrhine-Westphalia: education cheque Example for a group of instrumentsGrant for individuals	Germany 1 item(s) KfW Student´s loan Single instrumentLoan	Germany 3 item(s) Educational leave, Bremen Example for a group of instrumentsTraining leave Educational leave, Hessen Example for a group of instrumentsTraining leave Educational leave Groups of instrumentsTraining leave	Germany 1 item(s) Payback commitment Single instrumentPayback clause
Greece
Hungary				Hungary 2 item(s) Training sub-fund of the National Employment Fund - Vocational Training Contribution - Training of Employees Single instrumentGrant for companies Training subsidies for job retention Single instrumentGrant for companies	Hungary 1 item(s) Labour market training programme to support employment Single instrumentGrant for individuals	Hungary 1 item(s) Student loan Single instrumentLoan	Hungary 1 item(s) Learning contract Single instrumentTraining leave	Hungary 1 item(s) Payback clause Single instrumentPayback clause
Ireland	Ireland 1 item(s) National Training Fund Single instrumentTraining fund		Ireland 1 item(s) Tax relief for tuition fees in respect of third level education Single instrumentTax incentive for individuals	Ireland 4 item(s) Skillnets Single instrumentGrant for companies IDA Training Grants Programme Single instrumentGrant for companies Skills for Work Single instrumentGrant for companies Disability Awareness Training Support Scheme Single instrumentGrant for companies	Ireland 5 item(s) The Learner Fund Single instrumentGrant for individuals Student Grant Scheme Single instrumentGrant for individuals Springboard+ Single instrumentGrant for individuals Back to Education Allowance (BTEA) Single instrumentGrant for individuals Vocational Training Opportunities Scheme Single instrumentGrant for individuals			Ireland 1 item(s) Payback clause Single instrumentPayback clause
Italy	Italy 3 item(s) Interprofessional funds Groups of instrumentsTraining fund Training Craft Fund Single instrumentTraining fund Interprofessional Fund for the SME sector Example for a group of instrumentsTraining fund	Italy 1 item(s) Training tax credit 4.0 Single instrumentTax incentive for companies	Italy 2 item(s) Tax credits - costs related to training are deducted from the tax due Single instrumentTax incentive for individuals Tax allowance for costs related to participation in conference, seminars, updating courses for freelance Single instrumentTax incentive for individuals	Italy 3 item(s) Grant for companies Single instrumentGrant for companies Industry 4.0: training vouchers for entrepreneurs Example for a group of instrumentsGrant for companies Company training vouchers Example for a group of instrumentsGrant for companies	Italy 2 item(s) ESF Training voucher Groups of instrumentsGrant for individuals ESF Training vouchers "Just in time" Example for a group of instrumentsGrant for individuals	Italy 1 item(s) Loan for studies Single instrumentLoan	Italy 1 item(s) Training Leave Single instrumentTraining leave	Italy 1 item(s) Payback clause Single instrumentPayback clause
Latvia			Latvia 1 item(s) Justified expenses for education and medical services Single instrumentTax incentive for individuals	Latvia 2 item(s) Programme "Technology training" Single instrumentGrant for companies Programme "Non-technology training and training to attract investors" Single instrumentGrant for companies		Latvia 1 item(s) State-guaranteed loans for students Single instrumentLoan	Latvia 1 item(s) Study leave Single instrumentTraining leave	Latvia 1 item(s) Payback clause Single instrumentPayback clause
Lithuania			Lithuania 1 item(s) Tax allowance Single instrumentTax incentive for individuals	Lithuania 4 item(s) Competence voucher Single instrumentGrant for companies Apprenticeship and competence development in the workplace Single instrumentGrant for companies Training for employees of foreign investors Single instrumentGrant for companies Competencies LT Single instrumentGrant for companies	Lithuania 1 item(s) Support for recognition of non-formal and informal training competencies Single instrumentGrant for individuals	Lithuania 1 item(s) State supported loans for students of higher education Single instrumentLoan	Lithuania 1 item(s) Training leave Single instrumentTraining leave	Lithuania 1 item(s) Payback clause Single instrumentPayback clause
Luxembourg	Luxembourg 3 item(s) Institute for training in construction sector Single instrumentTraining fund Sectoral training fund for temporary work Single instrumentTraining fund House of Training Single instrumentTraining fund		Luxembourg 1 item(s) Tax deductibility Single instrumentTax incentive for individuals	Luxembourg 1 item(s) Joint funding of training (of the company training plan)/ support and development of continuing training Single instrumentGrant for companies	Luxembourg 1 item(s) State financial aid for higher education - grant and loan Single instrumentGrant for individuals		Luxembourg 3 item(s) Paid individual training leave Single instrumentTraining leave Paid training leave for Luxembourgish language learning Single instrumentTraining leave Unpaid training leave Single instrumentTraining leave	Luxembourg 1 item(s) Payback clause Single instrumentPayback clause
Malta			Malta 1 item(s) Get Qualified Single instrumentTax incentive for individuals	Malta 1 item(s) Investing in skills Single instrumentGrant for companies	Malta 2 item(s) Training pays scheme (TPS) Single instrumentGrant for individuals Average wage earner scheme Single instrumentGrant for individuals	Malta 1 item(s) Youth Specialisation Studies Scheme Single instrumentLoan	Malta 1 item(s) Training leave Single instrumentTraining leave	Malta 1 item(s) Payback clause Single instrumentPayback clause
Netherlands	Netherlands 3 item(s) Advice, training and Development Metal Processing Example for a group of instrumentsTraining fund Training and development fund for temporary work agency sector Example for a group of instrumentsTraining fund Training and Development Groups of instrumentsTraining fund		Netherlands 1 item(s) Tax reduction for study costs or other education related expenditures Single instrumentTax incentive for individuals	Netherlands 3 item(s) Cofunding of the cost for recognition of prior learning Single instrumentGrant for companies Training vouchers Single instrumentGrant for companies Practice Learning Subsidy Scheme (SPL) Single instrumentGrant for companies	Netherlands 2 item(s) Voucher experiment for part-time studies Single instrumentGrant for individuals Study grant Single instrumentGrant for individuals	Netherlands 1 item(s) Study loan Single instrumentLoan		Netherlands 1 item(s) Payback clause Single instrumentPayback clause
Poland				Poland 3 item(s) National Training Fund Single instrumentGrant for companies Reimbursement of training cost - according to the Act of 11 October 2013 on special measures related to the protection of jobs. Single instrumentGrant for companies Entity Financing System Single instrumentGrant for companies	Poland 2 item(s) Training voucher Single instrumentGrant for individuals Financing the cost of post-graduate studies Single instrumentGrant for individuals	Poland 1 item(s) Training loan from the Labour Fund Single instrumentLoan	Poland 1 item(s) Training leave Single instrumentTraining leave	Poland 1 item(s) Payback clause Single instrumentPayback clause
Portugal			Portugal 1 item(s) Education and Professional Training Expenses Single instrumentTax incentive for individuals	Portugal 2 item(s) COMPETE 2020 - Qualification and Internationalization of SMEs Single instrumentGrant for companies COMPETE 2020 - Training and capacity building of Entrepreneurs, Managers and Workers of Companies Single instrumentGrant for companies	Portugal 1 item(s) PO IES - Training voucher Single instrumentGrant for individuals	Portugal 1 item(s) Credit line for higher education students with mutual guarantee Single instrumentLoan	Portugal 2 item(s) Vocational training - Continuing training Single instrumentTraining leave Worker student statute Single instrumentTraining leave	Portugal 1 item(s) Payback clause Single instrumentPayback clause
Romania		Romania 1 item(s) Private scholarships Single instrumentTax incentive for companies		Romania 4 item(s) State/minimis support scheme co-financed from European Social Fund (ESF). within the Operational Programme Human Capital (OPHC)/ Priority Area (PA) 3/Specific Objective (SO) 3.12/ Area of intervention: Improving the level of knowledge / skills / aptitudes for employees from competitive economic sectors Single instrumentGrant for companies State/minimis support scheme co-financed from European Social Fund (ESF). within the Operational Programme Human Capital (OPHC)/ Priority Area (PA) 3/Specific Objective (SO) 3.8/ Area of intervention: Professional Romania - Competitive human resources Single instrumentGrant for companies State/minimis support scheme co-financed from European Social Fund (ESF) within the Operational Programme Human Capital (OPHC)/ Priority Area (PA) 3/Specific Objective (SO) 3.12/ Area of intervention: Digital competences for SMEs' employees Single instrumentGrant for companies State/minimis support scheme co-financed from European Social Fund (ESF) within the Operational Programme Human Capital (OPHC)/ Priority Area (PA) 6/Specific Objective (SO) 6.12/ Area of intervention: Increasing the qualification level of the employees through continuous training programs correlated with the needs of the labour market Single instrumentGrant for companies			Romania 1 item(s) Training leave Single instrumentTraining leave	Romania 1 item(s) Payback clause Single instrumentPayback clause
Slovakia				Slovakia 2 item(s) Development of sector-specific skills Single instrumentGrant for companies Vocational education and training of employees Single instrumentGrant for companies	Slovakia 2 item(s) Supporting the re-qualification of jobseekers - REPAS Single instrumentGrant for individuals KOMPAS (KOMPAS+) Single instrumentGrant for individuals	Slovakia 1 item(s) Student Loan Fund Single instrumentLoan	Slovakia 1 item(s) The right to absence from work for educational purposes Single instrumentTraining leave	Slovakia 1 item(s) Qualification agreement - payback clause Single instrumentPayback clause
Slovenia	Slovenia 1 item(s) Foundation for Employees Trainings Groups of instrumentsTraining fund	Slovenia 2 item(s) Research & development tax incentive Single instrumentTax incentive for companies Tax allowance for practical part of vocational education Single instrumentTax incentive for companies	Slovenia 1 item(s) Student allowance Single instrumentTax incentive for individuals	Slovenia 2 item(s) Co-financing incentives for employers to provide practical training at the workplace Single instrumentGrant for companies Training of mentors for the implementation of practical training by working according to educational programs for obtaining education 2016-2021 Single instrumentGrant for companies	Slovenia 1 item(s) National scholarships, corporate scholarships Single instrumentGrant for individuals	Slovenia 1 item(s) Study loans Single instrumentLoan	Slovenia 1 item(s) Training Leave Single instrumentTraining leave	Slovenia 1 item(s) Payback clause Single instrumentPayback clause
Spain	Spain 2 item(s) State Foundation for Training in Employment (Fundae) Single instrumentTraining fund Labour Foundation for Construction Single instrumentTraining fund			Spain 1 item(s) Financial support for the implementation of strategic training actions carried out by companies in the Autonomous Community of the Basque Country Single instrumentGrant for companies	Spain 1 item(s) Training Check Single instrumentGrant for individuals	Spain 1 item(s) Programme of loans for university students Single instrumentLoan	Spain 2 item(s) Individual training leave Single instrumentTraining leave Leave for vocational education and training for employment Single instrumentTraining leave	Spain 1 item(s) Permanence pact Single instrumentPayback clause
Sweden			Sweden 1 item(s) Tax deduction for educational costs Single instrumentTax incentive for individuals		Sweden 3 item(s) Education Entry Grant Single instrumentGrant for individuals Study support by the labour union Unionen Single instrumentGrant for individuals "Fast track" entrance to the labour market Single instrumentGrant for individuals	Sweden 1 item(s) Student aid - loan and grant scheme Single instrumentLoan	Sweden 1 item(s) Training leave Single instrumentTraining leave	Sweden 1 item(s) Payback clause Single instrumentPayback clause
United Kingdom