Overview

Agencies that offer temporary work are obliged by law to contribute a fixed share of their payroll costs (0.35%) to a training fund and may receive reimbursement of their training costs such as course fees and wage costs. Agencies can receive subsidies up to 200% (occasionally 300%) of their contributions to the fund. However, de minimis regulation applies, limiting large corporations' access to a full reimbursement of their incurred training costs. Current temporary workers can choose among training opportunities free of charge and receive a supplementing wage subsidy in case of entering a PES funded long-term training measure. Former temporary agency workers (currently unemployed) are also eligible for training subsidies. No preferential treatment for particular groups is applied. Only the education and training offered by recognised training providers (as reported in a list of eligible providers) is eligible. It includes programmes leading to a formal vocational qualification and short vocational courses (e.g. related to welding, forklift driving, and many more). The fund is managed by social partners (representatives of employers and employees). The Federal Ministry for Labour, Social Affairs, and Consumer Protection plays a supervisory role.

Adults can deduct costs related to continuing vocational training for their current occupation or a future occupation from the base of their individual income tax. The state co-funding - in the form of foregone tax revenues - equals the eligible costs multiplied by the marginal tax rate (between 20 % and 55 %). Co-funded training is expected to sustain or increase future income, implying higher tax revenues later on. Eligible costs include tuition fees, costs for teaching material and professional literature, related travel and accommodation costs, and the costs of a computer. For the deduction, no ceiling is introduced. Individuals with no taxable income (an annual gross salary below EUR 11 000) cannot profit from the tax deduction. No comprehensive statistical information is available, however, the number of beneficiaries and the volumes of tax refunds are substantial (with an estimated volume of more than EUR 50 000 000). The tax incentive can be used once in each calendar year.

All Austrian regions (Bundesländer) have established funding schemes for promoting local companies in the fields such as innovation, export activities, or training. Training is supported either as a stand-alone activity or as a part of a broader initiative, for example, targeting innovation activities. Particular schemes are typically volatile, often available only for a short period, however, consecutive schemes are providing similar types of support for training over time. Currently, there is no comprehensive overview of Austria's local schemes supporting training in companies (in particular on schemes where cofounding of training is embedded in wider support schemes). Specific conditions differ between Bundesländer.

Companies located in Burgenland can apply for the grant with the aim to co-finance training for their employees. Only education and training of professional relevance for the applying companies are eligible. The maximum amount of subsidies that the company may receive in the given fiscal year is EUR 15 000. Co-funding rates are 50% for SMEs, 35% for larger companies. The grant can be used once in each calendar year.

Company networks composed of at least three companies where at least 50% of them are SMEs can apply for the grant. 100% funding is provided for external consulting for building and operating the confederation, identifying training needs and designing training plans, advising on the development of HRD programmes, organising training, providing support during the application process, etc. (10 days of consulting max). Moreover, up to 50% of training costs are provided for men with only compulsory education (ISCED11 0-2), women with an intermediate level of education (ISCED11 3) yet without Higher Education Entrance permission (Matura), and all employees age 45 or older. Beyond training costs, a contribution to the wage costs during participation in training is available. There is no limitation to re-use the grant.

Companies with employees who have only completed compulsory education, an apprenticeship, or a vocational school or are 45 years or older are entitled to apply for the grant to co-fund training activities (for each group there are specific conditions in relation to the training funded). Generally, public co-funding is 50% of the eligible costs up to EUR 10 000 per individual employee. Beyond training costs, a contribution to the wage costs during participation in training is available. For employed (men and women) with only compulsory education, wage subsidies during training are more generous (50% of eligible wages starting with the first hour of training instead of starting after 24 hours of training). Funding is provided by the local branches of the Austrian Pubic Employment Service (AMS), following national rules; however, local differences in cost-sharing formulas are possible. There is no limitation to re-use the grant.

Companies in the construction sector in Styria can apply for the grant to finance their training costs. Steirische Wirtschaftsförderung (SFG) administrates the measure and decides upon the funding. Grants are usually allocated based on a first-come-first-served basis. Co-funding of the grant is 50% of the eligible costs (i.e., training fees). The eligible education and training activities are listed in a specific programme. The funding is provided from the regional budget. There is no preferential treatment for particular applicants. There is no limitation to re-use the grant.

This measure aims to increase the digital skills of employees by supporting specific courses related to digitalisation (programming, use of software, etc.). Employees with a max net income of EUR 2 500 and unemployed are eligible for this scheme. No preferential treatment is applied. This scheme supports up to 80% of course fees, up to EUR 5 000, depending on the net income of the beneficiary. There is no opportunity to re-use the scheme.

All members of the Chamber of Labour of Lower Austria can apply for the grant with special treatment for unemployed persons and parents. The eligible activities include training in priority sectors (e.g. health sector), the procedures for recognition of foreign diplomas, the "Berufsreifeprüfung" and the apprenticeship or the preparatory courses for the university of applied science/colleges. The Chamber's co-funding share is 50% of the eligible costs, up to a maximum amount of EUR 220 per year. The unemployed persons and persons on parental leave receive higher co-funding share/maximum amount. There is no limitation to re-use the grant.

Members of the Chamber of Labour in Vienna can apply for the grant. The eligible education and training activities include computer and IT courses, job-related courses in the areas of work organisation and work environment, and language courses. The co-funding is fixed with an absolute amount of money (in 2020: EUR 120, EUR 170 for people on parental leave).

The regional Chambers of Labour (Arbeiterkammern) provide funding for adult learning in the form of vouchers or grants in various forms. Membership in the Chambers is compulsory for all employees (with the exception of public servants) so that the Chambers' cofounding schemes are widely available. The schemes of the various regional Chambers differ from each other. For example, the Chamber of Lower Austria promotes various courses at different levels. The courses funded include the areas of health, IT, languages and second-chance education. In addition, university studies are encouraged. The Chamber of Tyrol promotes basic computer courses to computer driving licence with cofounding up to EUR 400. In addition, there is support for mainly formal adult education leading to a degree. Funding schemes are changing over time, an overview is available in various databases (for example, in http://www.kursfoerderung.at). There are no statistics available on the various schemes across Austria. The latest available estimate (2006) assumed a volume of up to EUR 3 000 000 for all schemes provided by regional Chambers of Labours.

The most important grants for adults are provided by the nine Austrian countries (Bundesländer) but in very different forms and approaches. Budgets are defined for a one-year or multi-year period within the circle of legislation of yearly budgets, proposed by the county governments and formally decided by the county parliaments. The implementation of the schemes differs widely. The country of Vienna stands out as an agency with its own legal status is responsible for providing co-funding for adult learning.

Beneficiaries of this scheme include all types of learners (employees, persons with parental leave benefit, persons on parental leave, marginally employed, unemployed, self-employed, freelancer, academics with a max gross income of EUR 2 700, entrepreneurs with a maximum of 5 employees) as long as they are residents of Upper Austria. The co-funding share is 30% of the costs for training and education, up to EUR 2 000. Professionally oriented further training and re-training are the eligible types of training to be funded. Office of the Upper Austrian government, Department Education and Society, governs, administers, and takes responsibility for the whole scheme.

The scheme provides a wage-replacement payment for workers who have no higher education qualifications during participation in educational programmes selected by the dedicated body (published in a yearly list) for up to three years. Eligible programmes cover a broad range of secondary and post-secondary (mainly vocational) programmes. Support for fees can be also provided, however, coming under different other lines of support provided by the Public Employment Service. The scheme had been implemented as an alternative to the paid educational leave scheme, as the latter had been rarely used by adults starting from a low-skilled position/aiming at an intermediate level of qualification. 100% of eligible costs can be covered. The scheme offers a lump-sum grant as a wage replacement of EUR 30.60 (2020) per day.

The scheme provides a wage-replacement payment for workers who have no higher education qualifications during participation in educational programmes selected by the dedicated body (published in a yearly list) for up to three years. Eligible programmes cover a broad range of secondary and post-secondary (mainly vocational) programmes. Support for fees can be also provided, however, coming under different other lines of support provided by the Public Employment Service. The scheme had been implemented as an alternative to the paid educational leave scheme, as the latter had been rarely used by adults starting from a low-skilled position/aiming at an intermediate level of qualification. 100% of eligible costs can be covered. The scheme offers a lump-sum grant as a wage replacement of EUR 30.60 (2020) per day.

Unemployed, or employed under a certain maximum gross salary may apply for this grant, providing a contribution of up to 100% of course fees. The grant is implemented by regional PES. Individuals have to apply for this grant before starting the course.

Employees with a monthly net income below EUR 1 800 may receive public contributions to their costs for education and training. The eligible education and training activities have to be relevant for the current occupation of the learner and have to be provided by an approved training provider. The co-funding share is up to 50% of the costs for education and training up to a maximum of EUR 2 000 (for one training). The Vienna Bundesländer agency WAFF manages the measure. The funding is covered from the Budget of Vienna Bundesländer. The grant can be re-used after a break of a particular period. There is no preferential treatment.

Employees can take a leave from 2 to 12 months (within a period of 4 years) for full-time education while receiving a wage replacement payment equal to 55% of the latest net income. Wage replacement payment is also available to employees who pursue part-time education and have their working hours reduced. Employees taking leave have the right to return to their workplace. The employer needs to agree with the leave. Since its last wholesale reform (2007), the training leave scheme has grown into the single most important co-funding scheme in Austria.

Employers and employees have the possibility of establishing a payback clause within limits set by law. The employer and the employee need to agree and sign a written agreement on the payback clause prior to the training. According to the legal framework, training costs are only eligible for reimbursement by the employee if the training increases the earning power of an employee in the labour market. Firm-specific training is therefore excluded. As compensation for employer-provided/financed training, employees can commit themselves to stay in the company for an agreed period or provide compensation for the incurred training costs. According to the Labour Code, the retention period must not exceed 4 years (8 years in specific cases, e.g. very costly training, such as pilot training). Upon an employee's voluntary termination of the employment contract before the agreed period, the employer may recover (part of) the training costs from the employee. The amount to be repaid decreases over time.

Companies in the electro-technics sector are obliged by national law to contribute a fixed share of their payroll costs (0.75%) to a training fund and may receive a contribution to their training costs in return. Courses provided by the fund's training centre are free of charge and employers receive compensation for the loss of working time. Each company gets a training budget per employee of EUR 15.50 per training hour with a maximum of 8 hours each year (EUR 124 per year). Type of education eligible includes both training provided by the fund's training institute and training by accredited external providers. The fund is managed by the social partners, both sectoral trade unions and sectoral employer associations.

Companies located in Wallonia region can apply for public contributions to their training costs in the form of hourly flat-rate financial subventions per worker (6 per worker). FOREM, the regional Public Employment Service (PES) of Wallonia, is the body responsible for the management of this instrument. Training eligible should maintain or develop competencies of employees. The maximum amount that can be received is EUR 80 000 per firm per 2 year period. There is a maximum of 150 hours (average per employee) in a period of a minimum of 1 year and a maximum of 2 years. SMEs and businesses located in the so-called "development areas" receive additional funding.

Companies in the Walloon region may receive a public grant to cover the costs of training their employees. The amount granted to the company is EUR 10 per hour of training, with a EUR 1 per hour increase if the person trained is low skilled. The maximum amount the company may receive is EUR 80 000 over a period of 2 years. The training programme should last from 6 months to 1 year and comprise a maximum of 300 hours/per trained employee. The learning worker (trainee) must be a national of a Member State of the European Union or currently reside in the French-speaking Walloon region and be at least 18 years old. He/she must: either have been employed for up to 12 months in the company or be employed by the company and in need of training to access new functions in the company or be an interim worker in the company with a temporary contract with the company at the time of training. No preferential treatment is applied. Funding comes from Regional authorities: The Walloon government and the PES (Forem).

Companies offering indefinite contracts to job seekers or job seekers starting new businesses can apply for this public grant. The public co-funding share is 50% of the costs for education and training. Training courses/programmes provided by accredited training institutions are eligible. Fees and other costs related to education and training are considered eligible costs. Each cheque is worth EUR 30 and covers one hour of training. Cheques are valid for 1 year. Actiris (PES of Brussels) funds 50% of each training cheque up to EUR 2 250 for a training programme. If the total amount is above EUR 2 250, the difference in cost is borne by the employer or business owner, as appropriate. ICT and languages are 100% funded by Actiris. This measure can be used once in each calendar year.

Companies willing to hire unemployed people may receive public contributions to the costs of their training. The employer develops a training plan for each person. In addition, the person may follow external training which is related to the job the person is aiming at. The share of co-funding and the maximum amount are variable, depending on the job and the minimum wage. If the IBO (Individuele Beroepsopleiding, Individual apprenticeship) candidate has insufficient knowledge of the Dutch language, free language coaching for the candidate (and colleagues he/she has to work with) can be asked for. IBO-candidate continues to receive his/her unemployment benefits and an additional IBO-premium. The State (Ministry of Labour) funds this grant.

This instrument is targeted at private sector companies to improve the working conditions for employees older than 45. A subsidy can be obtained for buying specific equipment or for participating in training aimed at improving working conditions. The training can be focused on using new ergonomic machines and equipment, acquiring additional skills for a new function, reducing psychological stress, ergonomic training, etc. Between 50% and 70% of training costs can be reimbursed (with a maximum of EUR 30 000 per project per year). There is no preferential treatment. The same applicant can use the scheme once in each calendar year.

SMEs and self-employed persons located in Flanders, who are active in particular sectors/occupations selected by the Flemish Government (BvR) can apply for contributions to their training costs. The Flanders Innovation & Entrepreneurship Agency (VLAIO) is the main entity responsible for the management of this instrument. The eligible education and training activities have to improve the current and future performance of the core functions of the enterprise. Small enterprises are entitled to a subsidy of up to 30% via SME portfolio (with a maximum of support of EUR 7 500 per year) and medium-sized enterprises are entitled to a subsidy of up to 20% via SME portfolio (with a maximum of support of EUR 7 500 per year). Eligible costs include tuition fees, travel costs of trainer and catering (up to EUR 25 per day). No preferential treatment is applied for any eligible groups. The scheme can be used once in each calendar year.

Employers experiencing certain difficulties can appeal for the Social intervention fund of VDAB (Flemish public employment agency) to pay for the outplacement of employees. VDAB chooses an outplacement agency and pays outplacement and training costs up to EUR 1 635 per employee becoming unemployed after e.g. bankruptcy. In addition, there is a fee of EUR 1 090 for every successful outplacement (i.e. resulting in a new job). Finally costs for training necessary to maintain or to increase labour market-related competencies are compensated for. The system already existed at the national Belgian level, however, since the 6th reform, the system has been moved to the 3 regions (Flanders, Wallonia and Brussels).

All companies located in Flanders are eligible to receive a public grant, but they need to present (either as a single company or in cooperation with others) a large-scale development plan. Education and training related to such a development plan is eligible for funding. The Flanders Innovation & Entrepreneurship Agency (VLAIO) is the main entity managing this instrument. A company or a group of companies may receive support equivalent to 20% of eligible training costs (fees and other related costs). Training projects need to have a minimum value ranging from EUR 100 000 to EUR 700 000, depending on the type of company or network of companies. No preferential treatment is applied.

At the request of the employer the VDAB (Flemish employment agency) organises training for employees in its competence centers. Normally this training is paid, however partial or total exemption can be obtained for particular categories of employees (e.g. starting employees, employees at risk of becoming unemployed, employees with medical incapacity of continuing their current job). Subsidy ranges from 25% to full reimbursement (for the medical incapacity category). All companies are eligible (although only those operating in the region of Flanders), but priority is ensured for companies with less than 25 employees.

Companies in the sector of household/personal services receive a fixed amount of money for their employees in training (flat-rate of EUR 14.50) to compensate for wage loss. In addition, the training cost itself can be compensated (up to certain maximum amount per trainee or per hour). Training is subsidised by the region (EUR 150 for 9 hours and EUR 300 for 18 hours). The budget can only be used for approved/accredited training programmes. This training fund is attributed to household/personal services companies on an annual basis. Funds are distributed in case of meeting pre-determined criteria best (through top-down procedures). All employees working in the sector of household services and registered in the system of 'recognised service cheque company' are eligible groups for this instrument (being registered is a must). The measure cannot be re-used.

Companies located in the French-speaking Walloon Region (only micro, small and medium-sized companies, MSMEs) may receive vouchers, co-funded by PES, for training their employees. A training voucher with a validity period of 1 year can be purchased for EUR 15 and is worth EUR 30 (including VAT). Depending on the size of the company, the number of training vouchers the company may obtain varies between 80 and 800. Training vouchers cannot be combined with other aid granted by the Walloon Region. Only the courses/programmes provided by accredited training institutions are eligible. Type of education eligible refers to training on different domains, e.g. languages, accounting, ICT, HRM, technological. Courses can be programmes leading to a formal qualification, general courses, occupational courses. In addition to the 'regular' training vouchers, there exist 2 other targeted training vouchers: (1) training vouchers for learning languages (FR: cheque-formation langue) and (2) training vouchers for learning activities in the domain of environmental studies (FR: chčque-formation éco-climat).

Employers located in the Walloon region hiring former unemployed as trainees are eligible for this grant. The employer does not pay a salary to the trainees but a lump sum (indemnité forfaitaire), according to the work performed by the trainee and based on the future wage, to FOREM (Walloon regional employment agency). The training period should last between 4 and 26 weeks. Under particular circumstances, the training period can be extended to 52 weeks. The trainee continues to receive social allowances and receives a monthly bonus from FOREM. This instrument is targeted at any unemployed job seeker registered with Forem. Since the reform in 2019 the employer has to be either a natural person or a legal entity, an autonomous public enterprise or a local authority or a temporary employment agency. The objective of the Plan Formation-Insertion (PFI) is to allow the jobseeker to acquire the necessary skills to be integrated/employed in the company providing training.

This scheme is based on the 'regular' Plan Formation-Insertion (PFI) which is deployed in Wallonia. It is a separate system targeted for transport, more specifically truck and bus/coach drivers. This scheme is specifically targeted to train candidates to obtain the necessary driving licenses for trucks and bus/coach. FOREM (Walloon public employment agency) is the main entity involved in the management of this grant. This grant is provided in the form of a lump sum, to cover specific expenses for obtaining the corresponding driving licence. Up to EUR 50 00 are provided to cover expenses for driving school courses, including theoretical and practical exams.

People who have lost their job in the private sector have in general the right to outplacement aid paid by their (former) firm. However, if this firm does not comply people may apply for outplacement paid by FOREM (Walloon public employment agency). Certain conditions and obligations have to be fulfilled and FOREM will pay outplacement costs up to EUR 1 500 via an outplacement voucher.

Employees who participate in a employer-provided training in a bottleneck job receive a lump-sum premium of EUR 350 as an individual reward for completing the training. The employer is benefiting indirectly as the incentive is intended to increase the motivation of the employees to complete the relevant programmes. For individuals eligible for receiving the incentive, the training need to last at least 4 weeks, with a weekly minimum work load of 35 hours/week. Training must be job-related.

Employees without a higher education degrees may apply for public contributions (vouchers) to cover their education and training costs. Employees with a higher education degree are also eligible provided that the education and training that they follow are a part of their personal development plan agreed with an accredited personal development coach/centre. All kinds of education and training are eligible. This grant is partly funded by the Public Employment Service (PES) Flanders (VDAB), with co-funding from the individual. Employees can purchase vouchers in advance, with which they then pay the training institution. Employees can buy vouchers paying 50% (for no tertiary education) of their nominal value, which may not exceed EUR 125 per year. 50% of the value of the vouchers is co-funded by VDAB (PES Flanders). The funding is directly transferred to the training institution. No preferential treatment is applied for a particular eligible group. The voucher scheme does not apply to the self-employed, unemployed, persons with a student contract, and persons with a working contract of fewer than 80 hours per month.

Private sector workers and employees of public sector companies have the right to short paid educational leave, up to 125 working hours. The scheme provides for the continued payment of salary by the employer to the employee and the possibility for the employer to apply for compensation from the State. Employees on training leave have the right to receive their normal wage, if appropriate. The scheme is capped at EUR 2 928 (the school year 2018/2019) of a gross monthly salary and does not contain any arrangements for coverage of fees, travel or accommodation costs. The paid training leave is funded by a government grant and a specific employer contribution (0.05% of total payroll). Eligible employees are private-sector employees and employees of public sector companies on an open-ended and full-time contract (employees must have total employment - spread over several employers - of 80-100%). Since 2015, the management of this scheme from the Federal Government was transferred to the regional level authorities.

This scheme enables employees in the private sector to be absent from work in order to follow education and training courses/programmes while continuing to receive their salaries. The level of levy is 0.75%. The maximum duration of the leave is 125 working hours. The employer continues paying the salary and receives a lump sum compensation of approx. EUR 21 per hour. Eligible individuals are employed persons with a work contract in the private sector working at least 50% of full-time employment. Accredited vocational and general education programmes/courses are eligible for this instrument (only training from accredited/qualified providers is allowed). The Ministry of Labour is responsible for the application procedure, payment of the amount due, and also provides guidance during the procedure.

Individuals taking 'time credit' to enrol in training can (in addition to the national incentive bonus (paid by the federal RVA/ONEM)) apply for a Flemish incentive bonus 'Vlaams opleidingskrediet' (Flemish education credit). Eligible groups for this instrument include employees who have been employed at a company for at least 2 years. No preferential treatment for a particular eligible group is applied in this scheme. The employee receives no wage, but he/she gets an allowance paid by national federal PES (RVA, Rijksdienst voor Arbeidsvorziening) and the regional PES (VDAB). The financial support depends on previous working time and salary. The minimum duration of the training leave is 1 month, and the maximum duration, 36 months. Learning eligible for this instrument includes accredited education and training courses/programmes. It must be labour market related, to be chosen from the accredited list.

Employers and employees can agree on a payback clause. In compensation for employer-provided/financed training, employees commit themselves to stay in the company for an agreed period or (partially) pay back the costs of training. The payback clause must be agreed on in an individual agreement and must not be part of the general working contract or the collective agreement. The duration of the payback clause must not exceed 3 years (from the moment of completion of training). Maximum 80% of training costs can be reimbursed by the employee to the employer. The amount to be reimbursed cannot exceed 30% of the employee's annual salary and must decrease progressively over time.

Companies are entitled to a tax deduction if they provide a scholarship to a pupil in secondary education or a student in higher education for a minimum of 1 year and a maximum of 2 years in an educational institution in EU-27 or in a country of the European Economic Area. The scholarship holder is a pupil in the last two classes of acquiring secondary education or a student in the last two years of acquiring a bachelor or master degree and is under 25 years of age. The amount deducted from the tax base is equal to the scholarship paid (as long as the amount is not higher than 10% of the taxable profits). The incentives are constructed in line with comparable incentives regarding donations of companies. The company and the scholarship holder have to sign a contract regulating the conditions upon which the scholarship is provided. According to the law, the occupation of the scholarship holder has to be relevant to the activities of the company. Furthermore, upon completion of the study programme, the company is obliged to hire the pupil/student for a period longer or equal to the total number of months for which the scholarship is provided. The tax incentive consists of allowing the deduction of costs that would not be treated as corporate costs otherwise. The scheme can be used once in each calendar year.

All companies can apply for this grant. The eligible education and training activities include training for the attainment of vocational qualifications and training for the attainment and development of key competences. The grant is co-financed through the ESF. Co-funding is 70% for small, 60% for medium-sized, and 50% for large enterprises of the eligible costs. Eligible costs include fees and other costs related to education and training (travel costs, accommodation costs). A maximum of support available for a single company is defined. Preferential treatment is given to SMEs. The grant can be re-used after a break of a particular period. De-Minimis rules apply.

The Umenia (Skills) procedure is dedicated to employers and aims to improve the skills of the workforce, promoting professional and career development. Eligible are employers who want to improve the qualifications of their employees. If the company is not operating in a priority sphere of the economy, at least 50% of the employees included in the education for higher qualification or key competencies must have at least ISCED4 educational level and be above 54 years old. Small and micro-enterprises are preferentially treated receiving 70% co-funding of the total eligible project costs.

Specific vulnerable groups - young people from 15 to 29 years older people without education, qualification, and work experience, and unemployed persons aged over 50 - can apply for the grant. For the first group, the eligible education and training activities include training for acquiring a professional qualification in the field of landscaping and nursing. For the second group, training in teamwork, as well as training for acquiring a professional qualification in the profession as a nursing attendant, are eligible. Eligible costs include tuition fees/ fees for participation (external providers), costs for training materials (e.g. books), fees, and other costs related to education and training (e.g. work clothes, resources needed at the workplace. The public co-funding is fixed with an absolute amount of money and may cover up to 100% of the education and training costs. National budget covers the costs for training, Confederation of Independent Trade Unions in Bulgaria (CITUB) covers expenses for work clothes, means of labour, etc.

Employees attending specific educational programmes, preparing for a final exam, or for a school requiring an entrance examination are entitled to a study leave (paid or unpaid). Secondary and high school programmes, extramural or part-time doctoral programmes; evening classes are considered eligible types of training. No preferential treatment is applied. The General Labour Inspectorate manages the employee's rights, including the right to study leave. According to the law, study leave (paid or unpaid) should be used at a time determined by the employee depending on the organisation of the instruction process after giving the employer written notification at least 7 days in advance. Study leave is granted with the consent of the employer.

Employers and employees can agree on a payback clause. In compensation for employer-provided/financed training, employees commit themselves to stay in the company for an agreed period or (partially) pay back the costs of training. According to the Labour Code, this period differs according to the type of the training contract: contract for acquiring qualification: 6 years, apprenticeship contract: 3 years; contract for higher qualification training and retraining: 5 years. Payback clauses are possible for any type of education.

Companies can deduct the costs of training their employees from their tax base. The share of the costs that can be deducted depends on the size of the company and the type of education and training. The reduction can be up to 70% (80% for SMEs) of the cost of general adult education and training, and 35% (55% for SMEs) of the cost of specific education and training. If general education and training and special education and training are performed outside the place of residence or stay of workers, the costs include transportation and accommodation costs up to the amount of actually incurred costs and subsistence costs, in accordance with income tax regulations. An entrepreneur whose facilities or workshops practical classes and apprenticeship exercises are performed for occupations in the system of related trades and craft may reduce the basis for calculating income tax or income from self-employment by the number of prizes paid to students during practical classes and apprenticeship exercises.

Companies experiencing a temporary slowdown in their business activity and/or incurring economic losses, having long-term employees or employees aged over 50, and facing the risk of reducing their workforce can apply for the grant to finance the costs of training their employees. It is implemented by the Croatian Employment Service. Only training of professional relevance for the applying company and included in the company's training plan is eligible. The maximum duration of the support is 6 months. The maximum amount of funding is HRK 7 000 (approx. EUR 941) per employee. There is no preferential treatment. There is no limitation to re-use the grant.

Training grants are awarded to micro, small and medium enterprises in the craft sector. Awarding grants intend to promote targeted training programmes for crafts that ensure quality and motivated human resources with the aim of enhancing competitiveness, boosting productivity, and growing and developing craftsmanship. The maximum amount of funding depends on the type of support (e.g. the highest amount can be allocated for preparation for the masters' exam (HRK 5 400 (approx. EUR 726))). The minimum amount that can be awarded is HRK 1 200 (approx. EUR 161). The maximum grant is 80% of the amount of eligible costs. Eligible costs include the required licenses, costs for exams, specific types of (re-)training (e.g. for mortician). There is no preferential treatment.

Companies providing training for specific target groups (the newly employed, employees at risk of losing their jobs due to lack of professional knowledge and skills, as well as employees in training for work at multiple workplaces or work operations and employees affected by business reorganisation and organisational changes) can apply for this grant. It is implemented by the Croatian Employmenr Service (CES). Eligible training includes training to obtain a qulification at ISCED level 2-5, general courses (e.g. language courses) and occupational courses connected to the present economic activity of the participants. Depending on the size of the enterprise co-funding rate may differ (e.g. small businesses can receive up to 70% of co-funding and companies employing disadvantaged workers can receive up to 60% of co-funding). The maximum amount of support for training per individual is up to HRK 18 000 (approx. EUR 2 418). The funding covers a broad range of costs, including tuition fees, costs for internal training personnel, costs for training materials, depreciation costs, travel costs and related costs for counselling.

Employed and unemployed persons (in the age group of 15-65) without completed primary school registered in the unemployment register, applying for the grant, can receive the lump-sum payment, covering the training costs. The funding amount depends on the education period. For example, for the first educational period, the learner can receive the funding of HRK 500 (approx. EUR 67) if takes an exam based on the consultation received, HRK 1 200 (approx. EUR 161) in the case when the teaching is delivered through a consultative-constructional teaching approach, HRK 1 800 (approx. EUR 242) in the case when the learner regularly participates in the teaching process. The individual (the learner) can finish more than one educational period in one calendar year meaning that the learner can receive more than one funding for education and training in one calendar year. The funding is provided by the Croatian Ministry of Science and Education.

Increasing the level of competitiveness and professional competence of employed persons by enrolling in vocational training programmes, upskilling or retraining in line with the developments of the labour market. Employed persons, after receiving a counselling session with the CES counsellor, can decide, based on the recommendations received and tailored to their existing professional experience and preferences, to participate in an adult education programme offered by public or private adult education providers. The grant is paid directly to the adult education provider. Educational programmes are financed in two ways: 1. From ESF via a public call for adult education programmes for certain occupations and certain profiles of employed adults. The education programmes are financed through ESF funds and are thus free of charge for the participants.2. From state budget via a public call for adult education programmes that need to be awarded by CES. The allocated funding covers 100% of occurred costs.

Training leave is not directly regulated at the national level beside the provisions that employees have the right to educational leave for at least 7 days per year. The law (Article 18) also states that execution of educational leave rights shall be determined by an agreement between the employee and employer). Employer' permission to go on a training leave is required in order to keep the working place. The employee is obliged to provide the employer with the programme application form, as well as certificates of participation and completion of the programme.

In compensation for employer-provided/financed training, employees commit themselves to stay in the company for an agreed period or (partially) pay back the costs of training. In the case of premature departure from the company, the employee obliges to compensate for training-related costs occurred by the employer. The parties are free to regulate their obligations, and these must be in compliance with the Constitution of the Republic of Croatia, mandatory laws, and the morals of the society. The payback clause is not directly regulated by national law and governmental bodies are not involved in the management. The County Courts and Constitutional Court hear the case in the event of a dispute between an employer and employees and make a decision.

All companies in Cyprus, irrespective of their economic sector, are obliged to contribute a fixed share of their payroll costs (0.5%) to the HRDA Training Fund. In return, they may receive grants in the form of subsidies for approved training activities, such as (i) Single company Training programmes in Cyprus, and (ii) Single company training programmes abroad. These company grants are covered entirely by national sources. The actual amount of subsidy is not fixed and depends on a number of parameters whether the training is carried out in Cyprus or abroad. Co-fuding can cover 80% of eligible costs. The instrument represents a specific funding intervention whereby companies receive grants to cover part of their training costs for local and overseas VET programmes, as well as for specific thematic funding programmes targeted towards unemployed individuals.

Companies receive a wage subsidy for employing newly graduated, inexperienced recruits to fill in critical vacancies. The graduates undergo a 6-month on-the-job training programme which is monitored by the HRDA. The enterprises must retain the graduates for a further 2 months-period before they can apply for subsidy (from HRDA). The subsidy covers the 6-month period of training. The employer is obliged to pay the graduate a minimum gross monthly salary of EUR 950. In return, the employer receives from HRDA, at the end of the eight (8) month retainment period, up to EUR 1 100 monthly subsidies for the six months duration of the training. The subsidy/grant is paid by HRDA entirely from its own HRDA fund (no co-funding from any source). The exact amount of subsidy can reach up to 80% of eligible costs which cover the graduate's and the supervisor's salary costs and any other training-related expenses. Graduates under the age of 30 who completed successfully a course of at least 3 years of study in a tertiary education establishment are eligible to participate in the programme provided they do not possess working experience of more than 8 months in the field of the prospective job. Graduates can only participate in the programme once. There are limits to the number of participants/per year in the scheme according to the size of the companies.

Training leave or more specific paid training leave is universally accepted as the normal practice for the cases where the employer asks employees to participate in a training activity. This is irrespective of whether or not there is a relevant specific reference in the employment contract or (a brief mention) in the sectoral collective agreement. The employer then covers all the training expenses because it is generally accepted that it is the employer that will ultimately benefit from the additional knowledge and skills that the employees will acquire through the training process. In the case where the employee asks to participate in a training programme, for his/her own personal benefit, then he/she undertakes to pay all training expenses and lose wages for the duration of the programme (unpaid training leave). Unpaid leave is more common in cases where the employee wishes to obtain a higher tertiary education qualification or attend a scholarship. Paid training leave covers by far the large majority of training leave cases. In some sectors, collective agreements may mention superficially the training leave as a means for upgrading the skills and knowledge of the employees. These agreements never enter into a detailed description of the financial aspect of it since there is no fund to cover training leave, other than the employer himself/herself.

The payback clause is not a primary type of financial instrument in Cyprus, hence it does not exist as an "official instrument or scheme". In the rare cases where a payback clause is implemented, it is governed by individual agreements, employment or otherwise, between employer and employee. There is no national law or national collective agreement to govern it. Training and training costs repayment may be scantly referred to in some sectoral collective agreements without any details as to how it should be implemented. The amount of money to be paid back and the terms of repayment are mutually agreed upon between employer and employee prior to the provision of training. Almost in all cases, payback refers to scholarships where the training costs are rather high and not to cases of normal training activities (VET) of short duration where the costs per person are much lower.

Tax-paying students (up to 26 years old, or 28 years old in doctoral programmes) (ISCED 3-8 level) can receive a tax credit of up to CZK 4 020 per year (approx. EUR 159 per year) during the tax filling. The eligible costs are not defined, tax credit applies to any taxed income regardless of source. The students must have some taxable income in order to claim the tax credit. The tax incentive can be used in each calendar year.

Adults that paid for an examination of a vocational qualification listed in the Register of Qualifications NSK (but not a training course) and that submit income tax returns, can deduct the costs of validation of their learning from their individual income tax base up to a set maximum limit - CZK 10 000 (approx. EUR 396). The state co-funding - in the form of foregone tax revenues - equals the eligible costs multiplied by the marginal tax rate (between 15 % and 23 %). A higher amount can be deducted for groups with preferential treatment: CZK 13 000 (approx. EUR 515) for adults with disabilities, and CZK 15 000 (approx. EUR 594) for adults with heavy disabilities. The tax incentive can be used once in each calendar year. The incentive has been rarely used in the past years.

Companies can apply for a grant to cover their training expenses. The eligible education and training activities depend on specific calls published. Occupational courses connected to the present economic activity of the participant are considered eligible types of training to be funded. The public co-funding is 85% of the eligible costs. The contribution compensates for tuition fees/fees for participation (external providers), costs for internal training personnel, and costs of wages during training. ESF funds are deployed for financing the scheme. Preferential treatment is given to companies hiring the low qualified, people within the age range of 55-64.

There are 2 groups that may apply for the grant during the current EU programming period: job applicants and job seekers. The overall condition for eligibility is registration in PES databases. Specific conditions may include a sufficient prior qualification level or positive outcome of skill needs analysis by PES. The eligible education and training activities include vocational courses aimed at deepening or upgrading qualifications, re-training/re-skilling. Retraining may be selected by applicants or it may be assigned to job-seekers by PES. The co-funding rate is 100% of eligible costs. The scheme can be re-used by the same applicant after a break of a particular period.

Employees have the right to time off (official translation of the incentive in the Labour Code) to undertake training for professional development, being understood as the education necessary for the performance of job requirements stipulated by law or necessity. An employee has to receive an employer's permission to enter training leave. Professional development must be in the interest of the employer. The law stipulates minimum requirements, modifications in favour of the employee are subject to negotiation between employee and employer, or to collective agreements. The duration of the paid training leave depends on the objective of training leave (e.g. two days for participating and completing a test, thesis defenses entitle students to ten days' leave). The training leave can be paid or unpaid. Study time conflicting with work hours and examinations are paid, but entrance examinations, resits, and ceremonies are unpaid.

Employer and employee may conclude a qualification agreement that includes the employer's commitment to enable and pay for the employee qualification upgrading and the employee's obligation to remain in employment with this employer for an agreed period, though for no longer than 5 years, or to reimburse the employer for the costs of this qualification upgrading. The payback clause can be applied also in case of improvement of qualification when training costs exceed CZK 75 000 (approx. EUR 2 970). Share paid back is reduced according to the duration of employment as a proportion of the total compelled duration of employment. The national courts would become involved in the event of a dispute.

The Building and Construction Development Fund is one of the sectoral training funds in Denmark. The fund is based on a collective agreement at a sectoral level between the relevant employers' organisations and trade unions. The collective agreement states that companies in the construction sector are obliged to contribute a fixed amount per employee (DKK 520 (approx. EUR 70)) to a training fund and may receive contributions to their training costs in return. Eligible activities include general education, secondary education, adult vocational training, and tertiary education. Companies receive a grant for compensating the wage costs (DKK 55 (approx. EUR 7) contribution to the wage costs for each hour of participation in training).

All companies are obliged by law to contribute a fixed amount per employee to a training fund covering (primarily) the costs for initial vocational education and training and may receive contributions to their training costs in return. Companies contribute DKK 2 791 (approx. EUR 373) for each employee per year. Companies receive a grant for compensating the wages when trainees attend vocational school. The weekly reimbursement for adult trainees (aged 25+) amounts to DKK 5 240 (approx. EUR 701) per school week. For younger trainees, the wage reimbursement varies between DKK 2 800 (EUR 375) and DKK 4 110 (approx. EUR 550). Adults account only for a minority among trainees in initial vocational education. Employers' Reimbursement System (including internship - AUB scheme -, and training allowances - VEU scheme) has a significant effect on the creation of work placements within the vocational education and training, as well as on the access for adults to participate in further education and training.

Based on sectoral agreements between the social partners, there is a high number of training funds in Denmark, so-called education and competence funds. Training funds are engaged in a variety of training-related activities. Educational funds are commonly used to develop new teaching or training courses, produce and disseminate information, material etc. The purpose of competence funds is to support worker participation in CVET. As the mainly state-funded CVET system provides vocational courses at no or very low costs, training funds do use only a small part of their means for reimbursing companies' spending on course fees. There is no comprehensive overview of the various sectors funds. Detailed conditions depend on the specific fund.

The State Sector Competence Fund is one of the sectorial training funds in Denmark. The fund consists of DKK 172 300 000 (approx. EUR 23 100 000) covering the period from 04.09.2019 - 31.03.2021. The fund supports further education and training, materials, transportation, and accommodation. The fund supports four different groups of public sector employees: Public Employees' organisation, The Confederation of Teachers Unions, The Danish Confederation of Public Employees of 2010, and The Danish Confederation of Professional Associations. All applicants need to fit into one of these cateories to apply for financial support. There is no preferential treatment within the groups. To get financial support, an employee needs a signed agreement with his/her employer. The funds only support a percentage of the total costs, and the employer needs to partly finance the training costs. The rules slightly differ per each group of employees.

The Industry Competence Development Fund is one of the sectoral training funds in Denmark. The Fund is based on a collective agreement at a sectoral level between some of the biggest trade unions and employers' organisations in Denmark. The training fund is a legal body funded by companies in the manufacturing sector through the respective employer interest organisations in the sector. Companies in the manufacturing sector are obliged by collective agreement to contribute a fixed amount per employee (DKK 520 (approx. EUR 70)) to a training fund and may receive contributions to their training costs in return. Eligible activities include general education, secondary education, adult vocational training, and tertiary education. The compensation can both be transferred directly to the employee or the employer. This depends on whether an employee applies for funding for self-selected education or whether the employer and employee make an agreement to apply for funding for a mutually agreed upon education. The training fund secures that 85% of lost wages for up to 10 days of work and 100% of course fees are compensated. Learners may also receive reimbursement for travel costs (if the travel time exceeds 2.5 hours). The fund needs to be seen as complementing the Employers' Reimbursement System with a component allowing employees to freely choose training activities according to their own interest, while the employers receive co-funding for training costs mainly by the Reimbursement System.

Employees can deduct the costs of training directly linked to their present job from the tax base of their personal income tax (state and regional level) in addition to the general allowance in place. Only training expenses (including e.g. required literature) that are directly linked to the current job (e.g. mandatory due to professional regulation) and exceed a set threshold (DKK 6 300, approx. EUR 843) are eligible. Personal income tax consists of various components and elements of regressive tariffs, however, marginal tax rates are typically high (exceeding 50%). Moreover, employees need not pay personal income tax for further education paid by their employers, whose value is not considered as a form of fringe benefit.

Employers providing apprenticeships to either unemployed persons or unskilled workers and who are approved to have apprentices can apply for the grant. A subsidy (financed by the state) to cover part of the hourly wage of an adult apprentice amounts to DKK 30 or DKK 45 (approx. EUR 4 or EUR 6) (depending on whether the adult is employed and considering the length of unemployment). The adult apprenticeship subsidy is funded by the state. The company may receive subsidies up to DKK 1 500 000 (approx. EUR 200 725) over a 3-year period. Although the formal vocational education leading to a qualification is eligible, however, only a list of education and training programmes with high demand or a lack of qualified workforce is eligible (which changes according to labour market and skills needs). Companies can apply on annual basis.

Internship AUB is a scheme under the Employers' Reimbursement System (AUB Fund). The instrument is an incentive for the Danish firms to establish more internships for students within vocational education. All employers that have paid contribution to the Danish labour market supplementary pension fund (ATP) for at least one full-time vocational trained employee will annually get a self-assessment with a statement of how many internships they have to establish the coming year. If the employer hired more than the fixed number of interns, they will receive a bonus for every intern hired. Firms that reach the number of established internships for students in vocational education will get a fixed bonus of DKK 25 000 DKK (approx. EUR 3 345) for every extra intern annually. The firms that do not reach the number of interns will have to pay an extra contribution to the Danish labour market supplementary pension fund.

During participation in training, a wage replacement is made available, paid either to the enterprise (in case the enterprise continues to pay the wage during the training spell) or to the individual (in case that the employer provides no wage during the training). In the former case, it is an incentive to the enterprises, in the second case, it is the equivalent of unpaid educational leave with a public wage replacement payment. General conditions for individuals to be eligible groups are that they must be employed at the time of applying for training. This includes employees, self-employed, full-time, and part-time workers. Their educational background should not exceed general vocational training (ISCED 5) unless qualifications have not been in use for the past 5 years. If the individual is paid by his/her employer during the training period the company may apply for reimbursement of the wage costs . If the individual is not paid during the training period, he/she is entitled to wage compensation up to DKK 4 405 (approx. EUR 589) per week. Travel costs may also be covered.

People aged 18 and above, with Danish citizenship (or equivalent), are eligible for this scheme. They are entitled to a State grant combined with a loan (grant 2/3, loan 1/3 of total support) to cover the costs of their education and training. Every student enrolled in a higher education course is entitled to a number of monthly grants corresponding to the prescribed duration of the chosen study, plus 12 months. Within a maximum of 70 months, students can change from one course to another. If the student has used all her/his study grant portions, he/she can get a completion loan in the last year of studies. Eligible activities are general and vocational secondary education and training, and higher education. The amounts of support depend on the level of the programme the learner is enrolled in. Students must start paying back State loans no later than 1 year after the end of the year in which they graduate or give up their studies. The loan must be repaid within 15 years. No preferential treatment is applied. The system is managed by the Danish Agency for Higher Education.

Low-skilled employees at primary, secondary, or upper secondary levels are entitled to a wage compensation while studying. The rate depends on how much absence the person has from their workplace due to studying and from the level of education attending. To get SVU, a person must be admitted to or have been promised admission to an education that entitles a person to SVU. An applicant also must be over a certain age and have been employed for at least 26 weeks. A broad range of the formal programmes at ISCED 1-7 levels are eligible types of training to be funded. The maximum amount that the learner can receive as wage compensation is 80% of the highest unemployment insurance benefit rate. As of January 2015, the highest unemployment insurance benefit rate is DKK 827 (approx. EUR 111) per day (DKK 4 135 (approx. EUR 553) per week); 80% of this amounts to DKK 3 308 (EUR 443) per week. The amount of support is calculated based on the number of working hours lost; support may be given for up to 40 weeks (of 37 hours). The minimum SVU grant is one full week of 37 hours. Participation in education that does not add up to a loss of at least 37 working hours will therefore not be eligible for support. If the learner must pay a fee to participate in training at the primary or secondary level, the participation fee will be fully covered. The subsidy is transferred directly to the learner's bank account or to a company if the learner is paid a wage during the training period. The scheme can be re-used by the same applicant after a break of a particular period.

Skilled and unskilled workers who want to improve their competencies through a diploma programme or academy professional degree are entitled to this grant. Workers can get as much as DKK 10 000 (approx. 1 340 EUR) annually for user fees on the training programmes. Every year from 2018-2021, a total of DKK 65 000 000 / DKK 8 700 000 (approx. EUR 8 698 096 / EUR 1 164 207 ) is devoted to the fund. Eligible costs include tuition fees/fees for participation (external providers). The funds are distributed between the different educational institutions weighted after a basis of allocation is renewed every year.

Individuals receive State-funded reimbursement of their costs for education and training. General conditions for eligible groups are that they must be employed at the time of applying for training and that their educational background should not exceed general vocational training unless qualifications have not been in use for the past 5 years. The eligible education and training activities include single subject courses or part-time education in IVET and CVET. If the individual is paid by his/her employer during the training period the company may apply for reimbursement of the wage costs (from AUB). If the individual is not paid during the training period, he/she is entitled to wage compensation up to DKK 4 405 (approx. EUR 589) per week. Travel costs may also be covered.

Employees can take a leave for longer periods of full-time education and training while continuing to receive wages or receiving wage replacement payments. The different collective agreements stipulate the rights regarding different aspects of training leave, such as length, the scope of relevant training activities etc. In general, employer permission for training leave (or any other leave period) is required. The employer may refuse training leave if the purpose is not suitable or the employee in question is indispensable at that point in time.

In Denmark, the applicable laws set no explicit limitations to a payback clause, that is an agreement between employer and employee on the payback of training costs covered by the employer in case of voluntary termination of the employment by the employee. The parties can freely agree on any component of the payback clause. Agreements deemed unfair, however, can be challenged in the Labour Corts. Overall, the application of payback clauses for training costs is perceived as of limited importance within the overall co-funding arrangements for CVT.

Adults can deduct costs related to continuing vocational training for their current occupation or a future occupation from the base of their individual income tax. The state co-funding - in the form of foregone tax revenues - equals eligible costs multiplied by the tax rate of 20 %. The eligible group of applicants includes persons enrolled in formal education and their family members in descending line enrolled in formal education and younger than 26 years old. Eligible costs include tuition fees and costs for teaching material. Furthermore, tuition fees of relatives in descending line (fees for kindergarten, tuition fees for the higher education of children) can be deducted. Individuals with no taxable income (an annual gross salary below EUR 6 000) cannot profit from the tax deduction. The annual limit is EUR 1 200 per person (including housing loan interest and other deductions) but the deductions exceeding this limit can be transferred to a spouse. The tax incentive can be used once in each calendar year.

All companies can apply for a financial grant providing co-funding to the training of employees. The training grant for employers can be used for the following activities: 1) to recruit and train employees for the specified/prioritised professions; 2) to (re)train employees due to changing circumstances (e.g. restructuring of the company, adoption of new technologies, updated qualification requirements); and/or 3) to help employees develop Estonian language skills. An employer can design a training plan for each employee consisting of multiple training with a total duration of at least 80 academic hours and up to one year. In general, up to 50% of training costs are compensated but no more than EUR 1 250 per employee. For employees over 50 years old, with no vocational education and/or no sufficient Estonian language skills or significant health problems, up to 80% of costs is compensated (no more than EUR 2 000). If an employee was hired through the Unemployment Insurance Fund where s/he was previously registered as unemployed, up to 100% of training costs are compensated (no more than EUR 2 500). It is financed out of the unemployment insurance contributions (which are compulsory and shared between employees and employers in Estonia). This support measure is part of the larger Work and Study 2017-2020 programme, which supports training activities in priority sectors that were identified in sector-specific labour studies (OSKA reports) conducted by the Estonian Qualification Authority (Kutsekoda).

All individuals meeting at least one of the pre-determined criteria (i.e. applicant has completed basic or general (and not professional or vocational) secondary education at least five years ago, or has obtained professional or vocational education 15 years ago or earlier, or do not continue working in the current position due to health-related circumstances, or is employed and is between 16 years old and retirement age) can apply for a financial grant. The preferential treatment for particular applicants is not applied. The applicant receives a fixed monthly allowance directly to her/his bank account. The amount of the grant allocated per person depends on the nominal study period. The maximum amount for employed persons is EUR 180 per month, for unemployed persons EUR 270 per month. The allowance can be used to cover training costs. In order to receive a fixed monthly allowance, a trainee has to attend training on a regular basis. There is an opportunity for re-use of the grant for different educational levels (BA, MA, PhD)

All employed individuals meeting at least one predetermined criteria can apply for a financial grant for up to EUR 2 500 in three years. The allocated fund can be used to cover tuition fees for the training (incl. programmes leading to the formal qualification (ISCED 2-5), general courses, occupational courses connected to the present economic activity, occupational courses of all kinds, non-formal education, and ICT sources of different levels). The grant is funded under Unemployment Insurance Fund, the National budget, and ESF. The funding is directly transferred (reimbursement principle) to the training institution (voucher principle) if the requirement of regular attendance of the trainee has been met. There is no opportunity to re-use the grant (EUR 2 500 and 3 years limits)

All individuals meeting pre-determined criteria (i.e. individuals who obtained a qualification within no longer than 3 years or employed persons who have completed a respective labour market training arranged by Unemployed Insurance Funds or for whom an employer received the training grant) can apply for a financial grant for up to EUR 500 within 3 years (the minimum amount of funding is not set). The fund is allocated under the budget of Estonian Unemployment Insurance Funds. The fund can be used for obtaining formal qualifications (ISCED 2-5). The grant is transferred (the costs are reimbursed) to an individual or employer, who covered training costs, only when the participant receives a positive exam evaluation. There is no opportunity to apply for a grant more than once.

An applicant meeting predetermined criteria (i.e. persons studying full-time or part-time for 6 months or more at post-secondary or tertiary level, including studies abroad) can apply for a student loan. The maximum amount of study loan is EUR 2 500 per year. The loan system is financed through public funds and private commercial banks. The loan is disbursed each calendar year and is directly transferred to the loan taker with no risk assessment applied. The interest rate of the loan is variable (according to Euribor fluctuations), however, it cannot exceed 5% for the borrower. If the interest rate exceeds 5%, the State pays the margin to the commercial lender. The interest rate applies to all borrowers. The payment period of the interest starts after or during graduation. The State compensates interest rate in cases if the borrower performs military service, or is a single parent with a child who is younger than three years old. The State also pays an interest rate for a resident physician until the completion of residency. The repayment of the loan starts 12 months after graduation or during studies. The maximum period over which the loan should be repaid is 20 years. The loan repayment can be forgiven for civil servants and employees of central or local government institutions or legal persons in public law (e.g. universities) who have been working there a minimum of 12 months and completed their studies before 1 July 2019; for persons who have a disability or takes care of her/his child having a disability.

Employees of the private sector and public servants may be granted study leave (max 30 days per year) in order to participate in education and training. For formal and work-related study leave, the employer is obliged to pay an average salary of up to 20 calendar days. Each employee is also entitled to 15 days of training leave for finalizing studies/graduation from formal education. No preferential treatment is applied. The scheme can be re-used by same applicant once in each calendar year. The Ministry of Education and Research is responsible for regulation.

Employers and employees can agree on a payback clause for training-related costs. Thereby, the employee will work for the employer during an agreed period (no more than 3 years) for the purposes of compensating for the training expenses incurred. Eligible types of training include internal and external courses, continuing vocational training courses, on-the-job training, job rotation, exchanges, internships or study visits, and participation in learning or quality circles as well as self-directed learning. No preferential treatment is applied.

The employer may deduct the training costs arising from training based on a specific training plan developed. It is a prerequisite for tax reduction that the employer has developed a training plan for employees. The amount of the training deduction is calculated by multiplying the average daily wage of the company's employees by the number of training days entitled to the training deduction, and dividing the income thus obtained by 2. The scheme can be re-used once in each calendar year.

If an individual taxpayer completes a higher education degree within the targeted time, a portion of the student loan will be compensated, either as a student loan compensation or as a student loan tax deduction, depending on when the education was started. The goal of the scheme is to encourage students to graduate within the target time. The student loan compensation is 40% of the qualifying debt exceeding EUR 2 500. The student loan tax deduction is 30% of the qualifying debt exceeding EUR 2 500.

Expenses related to educational activities for the maintenance of professional or vocational skills, such as course fees and study materials, are deductible in the personal income tax. Training provided by the employer is usually regarded as tax-free for the employee. Eligible costs reduce taxable income and thereby the tax due according to the applicable marginal tax rates (between 6 % and 31.25 %) for incomes above EUR 17 200. The tax incentive can be re-used once in each calendar year.

Companies employing former unemployed to prepare for a vocational examination while working as an apprentice can apply for a subsidy to municipal employment authorities. The employer pays wages and receives reimbursement. The amount of subsidy from municipal employment authorities to companies is based on the length of unemployment and covers 30% (less than 1-year unemployment), 40% (at least 1 year of unemployment), or 50% (at least 2 years of unemployment) of the payroll costs for a period not exceeding 12 months. No preferential treatment is applied. There is no limitation to re-use the grant.

Persons permanently living in Finland, having a full-time employment relationship with the same employer for at least one year, or whose pension-insured entrepreneurship has lasted for at least one year may receive state-funded contributions to their costs for education and training. The maximum allowance period is 19 months if the applicant has a working history of at least 8 years. The amount of the allowance consists of a base amount and a wage-based amount. The monthly base contribution is approx. EUR 705 and the wage-based contribution amounts to 45% of the difference between the monthly wage and the base contribution. The eligible education and training activities include studies leading to a degree, but also vocational further or continued training organised by a Finnish educational institution under public supervision. The education and training take place during an unpaid study leave of at least two months.

Persons with at least five years of working history in Finland, independent of their current employment status can apply for this grant. The eligible education and training activities include all kinds of vocational examinations. If the tests of competence are passed after 1 August 2013, the amount of the scholarship will be EUR 390. If the qualification the person has got is his or her first qualification, the amount of the scholarship will be EUR 450. Scholarship for qualified employees is provided by the Education Fund, which is administered by the social partners of the Finnish Labour market.

Persons belonging to the specific target groups of migrants, unemployed persons, pensioners and senior citizens, persons with special educational needs and persons with no post-compulsory education can apply for this scheme. In summer universities, the voucher subsidy is used to support persons who have dropped out of university. The eligible activities include nearly all kinds of education and training measures. The subsidies are given to the educational institutions in order to enable them to significantly lower or totally compensate tuition fees for students belonging to the specified target groups.

Finnish students can apply for a study grant from Kela to cover their living costs. Finnish students can also take up a study loan in order to cover their living costs. The cost-sharing element is a government guarantee for these student loans, which also allows banks to use lower interest rates. Student financial aid is available for full-time post-comprehensive school studies lasting at least 8 weeks at an upper secondary school, folk high school, vocational school or institution of higher education. Student aid is also available for studies abroad. No preferential treatment is applied. The amount of study grant depends on age, housing circumstances, marital status and education/school. The interest and other terms connected to the study loan are agreed upon between the bank and the student. The recommended period for payback of the loan is twice the duration of studies. The maximum repayment period is 30 years.

All employees, private and public, are entitled to up to 2 years of study leave over a period of 5 years. Study leave is unpaid unless agreed otherwise with the employer. Study leave may be interrupted under certain conditions. Employees on leave receive a grant (adult education allowance). In combination, paid leave is available. The study must either take the form of government-sponsored training in Finland or abroad or be a course of training organised by a trade union.

Employer funds training, the employee provides (partial) repayment eligible training costs in case of premature departure from the company. All employers are eligible for this scheme. No preferential treatment is applied.

All companies (with some exceptions) are obliged to participate in the financing of the expenses for the development of apprenticeships and initial technological and vocational education by paying the so-called training tax. In general they contribute 0.68% of the gross annual wages of the previous year. Self-employed do not contribute to the apprenticeship tax. The funding capital is used to give grants to training providers as well as to companies providing initial technological and vocational education and training. Expenses and payments made by companies for this purpose, through a collection institution (Organismes Collecteurs de la Taxe d'Apprentissage, OCTA), are deducted from the tax, and any remaining balance is paid to the Treasury. OCTAs are also responsible for transferring the money to beneficiary institutions. Funding is made via levy on companies, where companies are obliged to contribute to the fund, according to different tax rates of the gross annual wages of the previous year, depending on different considerations (size of the company, geographical location, percentage of apprentices in the workforce, etc). The 2018 reform has significantly changed the financial system of vocational training and apprenticeship. OCTA have disappeared. The collection of the single company contribution to vocational training and apprenticeship will be operated by URSSAF (Unions de Recouvrement des Cotisations de Sécurité Sociale et d'Allocations Familiales - Organisations for the payment of social security and family benefit contributions). As a transitional measure, for the year 2020, the collection is carried out by OPCO (Opérateurs de Compétences).

All employers have to contribute to training funds (managed by social partners) by paying a single annual contribution, which is later channeled to OPCOs (Opérateurs de Compétences, state-approved bodies responsible for supporting vocational training). The level of the contribution to the fund (levy on companies, calculated as a percentage of payroll) depends on the size of the company. From 2016 onwards, companies with less than 11 employees contribute 0.55% of their gross annual wages and companies with 11 or more employees contribute 1%. The collected funds are used to cover companies' and individuals' education and training costs through different grants established (e.g. individual learning account, professional training contract, professionalisation period or individual training leave). The management is in the hands of OPCOs. Currently, there are 11 OPCOs covering different sectors. At the time of data collection, the system was undergoing changes - it is planned that the contributions will be collected by URSSAF from 2022 onwards.

All companies can deduct all their training costs from their taxable profits. The amount of deduction is related to the number of hours of training and the hourly minimum wage. The maximum of deductable hours is 40 hours per year, corresponding in 2020 to EUR 406. Above this amount is not deductible. There is no preferential treatment by size or type of training. Eligible types of education may include all types of education and training, provided that they are in accordance with the needs of the company. Eligible costs include tuition fees/fees for participants (external providers), as well as some additional costs.

This scheme aims to increase the training capacity of the branch concerning temporary workers. Companies receive contributions to their training costs for the training of temporary workers with low or without qualifications in the construction, industry, and logistics sectors. The eligible education and training activities include work/study programmes with 140 to 450 hours of training. The co-funding share is 81% of training costs. Eligible groups include temporary workers without qualifications or with the first level of qualification. The enterprises have to fund 19% of the training costs. The rest is provided by the State and by FAF.TT. Eligible costs include tuition fees/costs for internal training personnel, plus other costs

The individual learning account enables anyone, employees or job seekers, at one's own initiative, to undertake a training action. The account is credited with EUR 500 a year up to EUR 5 000 (EUR 800 - EUR 8 000 for low-qualified people). The CPF allows all economically active persons (i.e. in the labour force), from the moment they enter the labour market and up to the date on which they claim all their rights to a retirement scheme, to acquire rights to education and training that can be used throughout their working life. Since January 1, 2019, each employee (excluding civil servants) has a Personal Training Account (CPF) credited in euros instead of hours. The CPF is intended to fund qualifying training (mandatory), 'corresponding to the foreseeable needs of the economy in the short or medium term'. Sources of funding include individuals (by their contribution to vocational training - based on wages), companies (by their contribution to vocational training - based on gross income and the State (the state supports the implementation of the CPF). Companies of 10 employees or more may sign a CPF direct management agreement. Companies then do not have to make the CPF contribution of 0.2% to their OPCA, although this contribution has to be used to fund training requests of their employees. In that case, employees may not address their request to an OPCA.

The PRO-A instrument aims at fostering career development and encouraging employees to remain in their jobs by offering an individual learning path, based on the alternate between formal learning and work. PRO-A replaces the former "période de professionnalisation ». The Pro-A scheme is intended for employees on permanent employment contracts (CDI); employees with a single integration contract (CUI) of unlimited duration; employees, sportsmen, and women or professional trainers, with a fixed-term employment contract (CDD). PRO-A is a work-based learning scheme for adults having at least a Bachelor's Degree. OPCOs are in charge of financing the PRO-A scheme. Government bodies include France Compétences and OPCOs. The type of education supported includes any formal learning leading to a formal qualification and provided by adult learning centers or by the company in case she has an adult learning department. Eligible costs include direct costs (tuition fees, daily allowance, travel/accommodation costs), that are supported by the OPCO. Each of the 11 OPCOs follow the priorities of the sectoral agreement, and financing formulas vary across OPCOs. The maximum amount of funding is EUR 3 000.

To facilitate students' access to loans, a system of bank loans guaranteed by the government was introduced for all students of higher education up to 28 years to finance their studies. The guarantee mechanism is based on a guarantee fund. This fund supports, under conditions defined by convention, part of the risk taken by banks.The loan is granted only by the banks that are partners in the operation. The loan must be repaid with interest, but repayment can be deferred until the end of the studies. The State guarantees the loan, within the limit of a special budget voted on each year. If and when this budget is exhausted before the end of the year, the partner banks stop granting loans or require guarantees.

The employee can use the right to use the training leave and continue his or her remuneration for the duration of the training action. In order to benefit from a professional transition project, the employee must have at least twenty-four months' seniority, consecutive or not, as an employee, including twelve months in the company, whatever the nature of the successive employment contracts. Seniority is assessed on the date of departure for training. By way of derogation, special seniority conditions are provided for employees wishing to carry out their transition project at the end of their fixed-term contract (conditions similar to the former individual training leave), and for temporary employees or entertainment workers. The seniority condition is not required for people who are beneficiaries of the obligation to employ disabled workers (OETH). The scheme is managed by the CPIR (Commissions Paritaires Interprofessionnelles), which take charge of the administrative management of employees' professional transition projects and also their financing. These structures are more commonly known as Transitions Pro. The minimum duration is 30 training hours (3.75 working days) and the maximum 1 200 hours (1 year).

Any person (employee, public servant) can ask his employer for a leave of absence to prepare for the validation of acquired experience (VAE) or to participate in the validation tests while retaining his salary and benefiting from funding to pay the training provider. The person must have one year's professional experience (1 607 hours) related to the targeted certification. The maximum duration of the leave is 24 hours of work time (consecutive or not) per validation. The employer cannot refuse the leave but can delay it if justified. The employee must prove that the leave has been used for the purpose of what it was granted.

Employers and employees can agree on a payback clause. The courts have defined several principles to be respected in the context of the implementation of the payback clause, particularly in relation to the fact that training expenditures incurred by the company should exceed legal obligations (imposed by law or collective agreement) to fund vocational training. A gradual reduction of the reimbursement depending on the commitment period may be provided, and the retention period should not be excessive, thus preventing the employee from enjoying his freedom to resign (according to the judges who have had to rule on whether or not such clauses are excessive, the period can vary from 6 months to 5 years depending on the duration and cost of the training). The duration may be variable, typically 2 to 5 years, and must be related to the duration of the training and expenditures incurred by the employer. The payback clause only applies in case of the resignation of the employee; it cannot be implemented if the employment contract has been terminated at the employer's initiative (even in cases of dismissal for serious misconduct). This payback clause applies to all employees, irrespectively of their position in the company or their seniority.

Companies in the scaffolding sector are obliged by collective agreement to contribute a specific percentage of the payroll (2.5% as part of a 25% contribution of the wages for various social security-related issues) to a training fund that covers, among others, (e.g., social security payments) costs for initial and continuing vocational education and training. In return, companies may receive contributions to their initial training costs and their further education costs. The fund covers 100% of the course fees; there is a fixed amount per day for the personnel absence costs (up to 100% of the daily wage costs for certain courses). Reimbursement of fees costs goes directly to training providers (most cases). No preferential treatment is applied.

Adults can deduct costs related to continuing vocational training for their current occupation or a future occupation from the base of their individual income tax. The state co-funding - in the form of foregone tax revenues - equals eligible costs multiplied by the marginal tax rate (between 14 % and 45 %). Co-funded training is expected to sustain or increase future income, implying higher tax revenues later on. Eligible costs include tuition fees, costs for teaching material and professional literature, related travel and accommodation costs as well as the costs of a computer. For the deduction, a ceiling is introduced (EUR 6 000 in 2019). Individuals with no taxable income (an annual gross salary below EUR 9 744) cannot profit from the tax deduction. The tax incentive can be used once in each calendar year.

Employers, legal associations; public and independent organizations for child and youth welfare located in Brandenburg are eligible for this grant, which subsidizes training measures up to 50%of the eligible expenditure. Eligible types of training include professional further training measures for employees and business owners who work in a permanent establishment. Tuition fees (for courses and exams) are considered eligible costs. The requested grant must be at least EUR 1 000. The grant per application may not exceed EUR 3 000 per participant. There is no limitation for reusing the grant.

Many Federal States (Länder) in Germany became important providers for cost-sharing schemes in the ESF funding period from 2007 to 2013, where ESF and national funds are used for providing various types of vouchers for further education. Instruments targeted partly only individuals, partly only enterprises, yet, partly both individuals and enterprises. Co-funding schemes are continued under the ESF funding period (2014-2020), however, schemes are adapted on the one hand to introduced federal funding schemes, on the other hand, to reduce available ESF funds for further education (estimated to be EUR 300 000 000 to EUR 400 000 000 per year across all Federal States). Examples for countries with voucher schemes for or also open for individuals include Schleswig-Holstein, Hessen, North Rhine-Westphalia, Hamburg, Saxony, Thuringia and Bremen. Beyond voucher schemes, the Federal States may provide co-funding for further education and training as part of other initiatives, for example, in the field of innovation policies. An overview of all cost-sharing schemes is available in a database (http://www.foerderdatenbank.de). There is no recent overview on funding volumes and beneficiaries.

Public and private educational institutions established in Baden-Württemberg, that offer inter-company training courses for at least three years, can apply for co-funding for the provision of inter-company specialised training to update the professional knowledge, skills and competences of employees in the area of electric mobility. The scheme targets in particular employees of SMEs, but also entrepreneurs and returners to work. The co-funding share is 50% in general. The co-funding rate for participants without vocational qualifications is 70%. The maximum amount of grant per training provider and year is EUR 300 000. The minimum amount is EUR 10 000. Ministry for Finance and Work of Baden Württemberg manages the grant. The grant can be re-used once in each calendar year.

Individuals planning to found a start-up, who are located in Mecklenburg-Vorpommern, can apply for State-funded contributions to their costs for specific business-related courses. The eligible education and training activities include individual professionally related training. The scheme is governed by the Federal Ministry of Education and Research. The selected training measure for the participant must be relevant for his/her professional life. The co-funding share is 80% and max EUR 392 of the costs for training and education. No preferential treatment is applied. There is no opportunity to re-use the scheme.

Employers with less than 250 employees in North Rhine- Westphalia can apply for the state funded grant (voucher system). Only job-related education and training activities are eligible. The grant is co-financed by the ESF. The co-funding share is 50% of the costs for education and training (max 500 EUR). There is no preferential treatment. Re-use is possible each calendar year. An employer can receive up to ten voucher per year (yet not more than one per employee). A corresponding voucher is avaialbe for individuals.

This incentive provides co-funding for further education of employees, as part of the Qualifizierungsoffensive of the Federal State. All employees are eligible for funding. The qualification must take at least 160 hours, and only certified, external courses are eligible. The share of co-funding and wage subsidy depends on the size of the company. The share of co-funding of training costs is from 15 (for comp. > 2 500 employees) to 100% (<10 employees). The same applicant can use this scheme once in each calendar year.

Individuals receive State-funded contributions to their costs for education and training. Specific groups defined by their status of vulnerability who are defined by being employed 15 hours or more per week, having an income of a maximum of EUR 20 000 per year (individual) or EUR 40 000 per year (household income) can apply for the grant. The eligible education and training activities include individual professionally related training. That means that the selected training measure for the participant must be relevant for his/her professional life - regardless of the current job. The co-funding share is 50% and max EUR 500 of the costs for training and education. No preferential treatment is applied. The scheme is governed by the Federal Ministry of Education and Research. The scheme can be used once in each calendar year.

Unemployed and employed people with risk of losing their job can apply for this training voucher covering 100% of course costs. No preferential treatment is applied. In addition, travel costs and other additional expenses can be funded. Funding is provided after mandatory counselling at the Federal Employment Agency, which decides on the funding on a case by case basis. The same person can apply for the scheme after a break of a particular period.

Individuals receive state-funded contributions to their costs for education and training. Nearly all groups of learners can apply for the grant. Personal conditions for entitlement to a grant are German citizenship or residence status listed in § 8, the general suitability for the chosen training and the age limit of 30 years (35 years for master studies). The eligible education and training activities include nearly all kinds of training and education measures (e.g. secondary general education (e.g. primary, intermediate and comprehensive schools, high schools) from class 10, Vocational schools, Technical and specialized secondary schools, Higher technical schools and academies and Universities). Beneficiaries receive a lump sum based on the individual criteria. Training costs for which funding can be received can go up to a maximum amount of EUR 861. The share, as well as the maximum amount, do not differ for different groups. There is no limitation to re-use the grant.

At least 13 German county governments fund personal training measures, mostly via voucher systems or other kinds of grants. All parameters - amount of funding, eligible groups, eligible training measures, etc. - differ a lot between the different counties.

Employees with an annual taxable income between EUR 20 000 and EUR 40 000 as well as individuals re-entering the job market and self-employed, residents in North Rhine Westphalia can apply for the State-funded grant (voucher system). Employees in the public service are excluded from the scheme. The eligible education and training activities focus on defined professional qualifications and technical skills or key skills. The co-funding share is 50% of the costs for education and training (max EUR 500). The same applicant can use the scheme once in each calendar year.

Employees having completed vocational qualifications can apply for this State-funded grant to finance their costs for education and training. The eligible education and training activities include all kinds of university studies. A lump-sum allowance is granted (EUR 861 per month plus a book allowance of EUR 80). No preferential treatment is applied. The scheme cannot be re-used by the same applicant.

Funding under the Upgrading Training Assistance Act - or AFBG in short - represents a statutory payment to support people undergoing training. Funding under the AFBG can be claimed by anyone who satisfies the statutory requirements. The AFBG addresses people taking part in measures leading to advanced vocational qualifications. Typical upgrading training measures are measures that lead to Meister and Fachwirt qualifications as well as courses at colleges of early childhood education or specialized technical colleges. In Germany, over 700 equivalent further training measures are eligible for funding under the AFBG. Participants receive a contribution towards the cost of training irrespective of their income and assets. Participants in full-time measures also receive an additional means-tested payment to cover living expenses. Funding is partly in the form of a grant and partly in the form of a low-interest loan from the KfW Development Bank.

Individuals currently enrolled at a state or state-recognised tertiary institution in Germany, who are not older than 44 years can apply for the loan. No preferential treatment is applied. The loan is provided by the KfW bank in Germany. The interest rate is generally variable. It is based on a certain reference interest (6-month EURIBOR) plus a contractually agreed premium. The interest rates are adjusted every six months.

In 2020, in 14 out of 16 German Federal States (Länder), employees have a right vis-ą-vis their employers to a short paid educational leave (no regulation on leaves are established in Bavaria and Saxony). Typically, employees have the right to 5 days of paid educational leave per year, which could be blocked to 10 days in 2 years. Some States allow leaves for up to 20 days. Berlin gives a right for 10 days for workers up to 25 years of age. Saarland is the only Federal State, which requires employers only to provide for 3 days of paid and further 3 days for unpaid leave. During their leaves, employees can attend either civic education or continuing vocational training. Employees continue to receive wage payment during the leave and retain all rights vis-ą-vis the employer and the social security system. Employers bear the wage costs. Exceptions are only Rhineland-Palatinate (providing a lump sum per day of leave to companies with up to 50 employees) and Mecklenburg-Vorpommern (refunding a lump sum of EUR 110 for each day of leave for civic education and EUR 55 for each day of leave for CVT). There is no statistical overview on beneficiaries across the German Federal States. According to one estimate, roughly 1 per cent of the employees uses leave each year, however, with considerable differences across the Federal States.

Employees who have been employed for at least 6 months with the current employer have a right to paid educational leave for 10 days within 2 years. No preferential treatment is applied. All types of training at certified training providers (exceptions given) are eligible. Employees continue to receive their wages during the leave (employers are obliged to continue to pay the wage to their employees during the educational leave) and retain all rights vis-a-vis the employer and the social security system. The training leave can be re-used after a break of a particular period.

Employees who have been employed for at least 6 months with the current employer have a right to paid educational leave for 5 days each year. No preferential treatment is applied. Employees continue to receive their wages during the leave (the employer is obliged to continue to pay the wages for the duration of the study leave) and retain all rights vis-a-vis the employer and the social security system. Participating in a recognized measure of political education or vocational training is required. Training must target political education or further vocational training and must be held for at least five consecutive days. The training leave can be re-used once in each calendar year.

Employers and employees can agree on a payback clause, with the civil law setting the framework for the agreement. In compensation for employer-provided/financed training, employees commit themselves to stay in the company for an agreed period or (partially) pay back the costs of training. The retention period has to be in proportion to the benefits of training (duration and the level of qualification). The amount to be repaid is reduced on a monthly base. Payback clauses are possible for any type of education. No preferential treatment is applied.

The Greek Manpower Organisation (OAED) provides every company in the private and public sectors the possibility to train their staff, taking advantage of the Account for Employment and Vocational Training (LAEK). Employers are obliged by law to contribute a proportion of the payroll (0.24% since July 2014) to the fund. The funds are then used to subsidize training costs of companies. Companies can receive 100% of their contributions back to cover their training costs. The funds for refunding employers' training costs are collected together with contributions for covering costs of initial vocational education and training and training of the unemployed, yet are treated as separate funding streams. The objective of the in-company training programmes covered by the fund is to train employees in subjects that respond to the needs of the company and increase the productivity of their employees. Staff eligible for the training is those insured with the Greek Social Security Institute (IKA) and belonging to one of the insurance branches of OAED. No preferential treatment is applied.

Undergraduate students have the right to receive an interest-free student loan from credit institutions of the Greek State. The eligibility criteria for receiving the loan include the academic performance of the student and their personal or family socioeconomic conditions. There is no age limit, nor are there specific rules applicable to all higher education institutions. Higher education institutions are autonomous and each university or even department within universities can decide if and how to implement aspects of it. In addition, an earlier law (Law 2413/1996) foresees that Greek students subscribed to post-graduate and doctoral studies in Greek Universities have the right to interest-free student loans. However, none of the legislation has been implemented in practice. A more recent law (Law 4701/2020) which foresees "easy loans" of up to EUR 25 000 for a range of target groups, including students, has not been implemented yet either.

In Greece, the applicable laws set no explicit limitations to a payback clause, that is an agreement between employer and employee on the payback of training costs covered by the employer in case of voluntary termination of the employment by the employee. The parties can freely agree on any component of the payback clause. Agreements deemed unfair, however, can be challenged in the Labour Courts. Overall, the application of payback clauses for training costs is perceived as of limited importance within the overall co-funding arrangements for CVT.

The vocational training contribution is a kind of training levy enterprises are required to pay. The base of vocational training contribution is the base of social contribution tax. The rate is 1.5 percent. Under the 2011 act on the vocational training contribution it can be paid in several ways: (a) by providing apprenticeship training to apprentices in upper-secondary VET and certain higher education programmes (b) by providing or financially supporting employees' training (up to 16.5% of the training levy), under certain conditions (c) by paying it into the National Employment Fund training sub-fund. Accordingly, to the 2011 act on the vocational training contribution, companies can allocate a part of their training levy to co-finance their employees' vocational and foreign language training. However, this option is only available for companies that also provide practical training to at least 30 apprentices (VET school learners), and only up to at most 16.5% of the amount of their training levy. Due to these strict criteria, only a few large companies make use of this measure.

Companies with employees whose regular employment cannot be ensured without training can apply for a state-funded grant between 70% and 100% to cover the costs of training these employees. The employer has to contribute to the costs of training and must continue the employment of the employee for at least the same period as the training. Employers may be awarded a grant by the local employment offices for all employment-promoting training that is covered by the Vocational Training Act or is regulated by official regulations. Eligible costs include fees and other costs related to education and training (costs of materials, travel, accommodation, etc.) and wage subsidy. Preferential treatment exists for employees above 45 years, as 100% of the costs are reimbursed to the employer. There is no limitation for re-use.

The instrument provides support to disadvantaged target groups in the labour market to participate in training in order to improve their labour market situation. The training is funded by the National Employment Fund and can be accessed through the National Employment Service. Public co-funding share is not defined by law but in practice amounts to 60%-70% on average. In addition to the course fee, other costs related to the training (e.g. travel cost, wage substituting allowance etc.) if justified, may also be financed from the National Employment Fund to the individuals.

The Student Loan Centre operates the system relying on the involvement of a tested and proven network of multiple partners. Raising the funds from the money and capital market, the student lending system has always operated with the State as the owner and according to the non-profit principle - in order to lend loans at the lowest possible cost. All higher education studies/degrees leading to a formal qualification are eligible. Eligible costs include either living costs (Student loan 1) or tuition fees (Student loan 2). Student loan 1 may be spent on anything freely (such as living costs). Student loan 2 is transferred directly from the Student loan centre to the higher education institution covering 100% of the tuition fees.

The 'training contract' is a specific instrument of Hungarian labour law combining features of a training leave scheme and a payback clause. Employees have no formal right for paid or unpaid training leave in Hungary (with the exemption of participants of primary education). However, there is a tradition backed by the regulation of the labour code that employers and employees voluntarily agree on a training contract where employees may receive support for the direct costs of education and time off work (paid or/and unpaid) in order to acquire an agreed-on qualification, with the employee promising to stay with the employer for a defined period of time after graduation. The employer and the employees enjoy discretion in defining the elements of the training contract, with only a loose framework outlined in the labour code.

The payback clause is closely linked to the learning contract (training leave), in which employers and employees can agree on a payback clause. In general, payback clauses can be applied for any kind of training that has been undertaken voluntarily by the employee and is not mandatory as a part of the work activity. In a learning contract, the employee agrees to complete the studies and to refrain from terminating his employment by way of notice following graduation for a period of time commensurate for the amount of support, not exceeding five years. The leaning contract may be terminated by either of the parties with immediate effect in the event of subsequent major changes in the party's circumstances whereby carrying out the commitment is no longer possible or it would result in unreasonable hardship. In the event of termination by the employee, the employer may demand repayment of the support provided. The employer's right to demand repayment of the support shall apply in proportion to the length of time that has elapsed from the term of the contract. Where employment is terminated by the employer, repayment of the support may not be demanded. A payback clause is not valid in case the employee attends primary school to complete his basic school (Grade 8) education during the training leave.

Employers are obliged by law to contribute a fixed share of payroll (0.7%) to a training fund. The fund provides for expenditure on training for those seeking employment, training for persons in employment, literacy, and numeracy, training for those in the community and voluntary sector, and also provides funding for the identification of existing and future skills needs for the economy. Eligible costs are defined under the separate programmes funded through the National Training Fund.

Students, or someone paying fees on a student's behalf, can claim tax relief of 20% on qualifying fees (including the student contribution) that have to be paid for third level education courses. The qualifying fees must be paid for an approved course at an approved college. Some charges and levies do not qualify for relief (administration fees, student centre levy, sports centre charge, Union of Students in Ireland levy). Only the person paying the fees can claim the reduction. The maximum amount that can be claimed in a year is EUR 7 000 per course, per person, per academic year, with each claim subject to a single disregard amount of EUR 3 000 or EUR 1 500 each tax year. The first EUR 3 000 is disregarded for a full-time student orIn 2018, Skillnet Ireland repositioned, becoming a rebranded agency (Skillnet Ireland)for a part-time student. Individuals above 65 years with an income below EUR 18 000 are not liable to income tax. The tax incentive can be used once in each calendar year.

Employers that provide disability awareness training for their staff can apply for the grant. It is implemented by the Regional offices of the Department for Social Protection. The grant covers 90% of the eligible training programme costs (up to a maximum of EUR 20 000 in one calendar year) is available to an organisation for the first year of training; after the first year, 80% of eligible training programmes is covered (to a maximum of EUR 20 000 in one calendar year). The scheme can be used by the same applicant once in each calendar year. There is no preferential treatment.

Companies may apply for the grant in the context of improving their long term competitiveness and transformation. The instrument is administered by the Industrial Development Agency (IDA). The eligible education and training activities include specific work-related training (with IDA co-funding up to 25% of the eligible costs) and general skills training (up to 60% of the eligible costs). Eligible costs include fees and other costs related to education and training. There is no preferential treatment.

Companies that are in one of the Skillnet Business Networks, providing subisdised training are eligible for this grant. Skillnets training networks programme (TNP) is funded from the National Training Fund. Eligible training covers a wide range of industry sectors and geographical regions, financial services training and management development. Up to 50% of all eligible costs can be subsidised. There is no limitation for re-use. No preferential treatment established.

Skills for Work (SFW) is a scheme aimed at providing training opportunities to help employees deal with the basic skills demands of the workplace. It is implemented by the Education & training boards (ETB) of the Department of Education and Skills. Employees with low levels of educational qualifications are eligible for this scheme (typically participants in this programme are people who have left school without receiving a leaving certificate). Most of the programmes offer free of charge a nationally recognised certification. No cash contributions are made. Employers release employees from work to attend Skills for work courses. The programmes are delivered by Education and Training Boards across Ireland. There is no limitation to re-use the scheme for the same applicant.

The Back to Education Allowance (BTEA) is a scheme for unemployed people, lone parents, and people with disabilities who receive certain payments from the Department of Employment Affairs and Social Protection (DSP). The allowance is paid to people who wish to pursue approved second or third-level courses of education. The BTEA is not an unemployment payment and is paid instead of social welfare. The payment is matched to the benefit received by the applicant prior to receipt of the Back to Education Allowance. Those with a dependent child receive an annual Cost of Education Allowance of EUR 500 in addition.

The aim of the scheme is to reskill people in areas where there is evidence of job opportunities, including ICT, high-level manufacturing, international financial services, skills to trade internationally, cross-enterprise skills, entrepreneurship, innovation, digital marketing, and project management. Springboard+ was formed in 2014, with the incorporation of ICT Skills Conversion Courses. A feature of Springboard+ is the mixture of provision from the public and private higher education sectors. Providers are higher education colleges with established quality assurance systems, including Irish universities, institutes of technology, and private higher education colleges. For people in employment, a 10% course fee contribution for Level 7, 8, and 9 courses is applicable, payable directly to the provider. There are no tuition fees for DEASP customers or Returners. All Level 6 programmes are free to all participants.

A student enrolled in full-time further and higher education undergraduate courses can apply for the grant to cover the fees and living costs. The grant is means-tested. There are special eligibility criteria and rates for students from disadvantaged backgrounds. The maximum amount of the grant is EUR 5 915. Students whose family's income is below certain limits can qualify for a partial fee grant. This means that they will either be exempt from 50% of the student contribution, or exempt from 50% of any tuition fees and all of the student contribution. Eligible costs include fees and other costs related to education and training (living costs). The same applicant can use the scheme once in each calendar year.

Staff working directly with children in registered early years services can apply for the grant. The eligible education and training activities include level 5 and level 6 awards in childcare. The public co-funding share is 75% of the eligible costs (the maximum cost of the course is EUR 750). Learners pay 25% of the cost of the course (i.e. no more than EUR 187,5 as the maximum cost of the course is EUR 750). No preferential treatment is applied.

The Vocational Training Opportunities Scheme (VTOS) is targeted at unemployed persons over 21 years of age. Its primary target groups are the longer-term unemployed. It aims to give participants education and training opportunities which will develop and prepare them to go into paid employment or on to further education opportunities leading to paid employment. If eligible, participants receive a training allowance in place of their welfare payment as well as travel and meal allowance and can access childcare supports under the Childcare Employment and Training Support scheme under the Department of Social Protection.

Employers and employees can agree on a pay-back clause. There are defined eligibility requirements for these arrangements. Employers may calculate the specific schedule of reimbursement of training costs, but such training agreements usually stipulate a reimbursement according to the period between the end of the training and the resignation of the employee: a reimbursement of 100% of the training costs if the employee resigns within 3 months after completing training; 75% reimbursement after 3 to 6 months; 50% after 6 to 9 months and 25% after 9 to 12 months. One year after training, employees are not usually asked to reimburse training costs.

"Fapi - Fondo Formazione PMI - is a joint interprofessional fund to promote the development of Continuing Education in SMEs. It is financed through the mandatory levy of 0.30% of the contributions that companies pay to INPS every month and that INPS pays to the funds to which companies adhere. The distribution of funds is very polarized in the regions where there is a high concentration of productive areas (Lombardy, Lazio, Veneto, Emilia Romagna and Piedmont). In Lazio, Puglia and Basilicata, it is the first fund in terms of the number of associated companies. The composition of members reflects the Italian reality characterized by a high share of small and medium-sized companies (almost 87% of companies have fewer than 20 employees) located mainly in the North.

The Joint Interprofessional Funds for Continuing Education are bodies of an associative nature founded and promoted by employer's organisations and trade unions and aimed at promoting training activities for employed workers. They are authorised to collect the 0.30% paid to INPS and redistribute it among their members (referring to the compulsory contribution for social security training established by Law 845/1978). By allocating the 0.30% to an Interprofessional Fund, the company will be guaranteed that what has been paid - by obligation (Law 845/1978) - can be returned to it in training actions aimed at upskilling employees. All types of education and training are eligible to be funded. Joining a fund is voluntary for companies.

Fondartiginato promotes and realises lifelong learning initiatives aimed at enhancing human resources and developing the activity sectors of the craftsmanship of small and medium-sized enterprises. The objective of the Fondartigianato is the development of training practices that further qualify the work of craftsmen, "Made in Italy" and SMEs in the system of labour policies. Fondartigianato finances the training of workers whose companies have joined the fund. Depending on the specific call, women, migrants, workers under 35 are preferential treated. Eligible activities are: (a) management activities; (b) preparatory activities for the training plans drafting (such as e.g., advertising, communication, etc.); (c) activities aimed at financing training projects. The level of levy is 0.30%.

Companies are eligible to a tax credit as contribution to the costs of training related to technological and digital transformation of the company. It is recognised to the following extent: 50% of the eligible expenses and up to a maximum annual limit of EUR 300 000 for small enterprises; 40% of eligible expenses within the maximum annual limit of EUR 250 000 for medium-sized enterprises; 30% of eligible expenses within the maximum annual limit of EUR 250 000 large enterprises. Training hours of employees (wage costs) are considered eligible costs. The same applicant can use the scheme once in each calendar year.

Self-employed/professionals (having a VAT position) are eligible for the tax incentive. No preferential treatment is applied. This tax allowance allows to deduct up to an annual limit of EUR 10 000 for training, education and conference participation (including travel and fees costs); costs for personalised certification of skills, guidance, research and support for self-entrepreneurship, deductible up to EUR 5 000. The State covers the loss of revenue. The tax incentive can be re-used once in each calendar year. The eligible duration of the training leave is 20-30 working days.

The tax deduction applies to all citizens subject to tax revenue in Italy. It allows to deduct up to 19% of the costs of all levels of education as taxable yearly income. The state's co-funding - in the form of foregone tax revenues - equals the eligible costs multiplied by the marginal tax rate (between 23 % and 43 %). All individuals subjected to tax revenue are eligible for this tax incentive. All levels of education from nursery to higher education are eligible (including the deduction of education costs for children). The individual requires tax allowance on yearly basis, by providing evidence of the costs. The National Revenue Agency accepts the requests, therefore the taxable yearly income of the individual is accordingly reduced.

Companies in Lombardy Region can apply for co-funding for training costs. Vouchers are co-founded by ESF (50%), State (35%) and Region (15%). The eligible training depends on the specific call. Companies have to submit an application for a company training voucher for each individual course they intend to enrol their employees. Employees can benefit from one or more training courses, up to an overall value of EUR 2 000 on an annual basis. The maximum cost reimbursable to the company for the use of the courses differsaccording to the level of skills to be acquired.

The scheme finances the training for unemployed or vulnerable groups (e.g. unemployed over 45) in relation to the labour market. Special courses to support vulnerable groups are considered eligible types of training. The scheme uses the resources of the funds collected for compulsory contribution to training due by all companies (the fund is collected by the National Institution for Social Welfare - INPS). Eligible costs include training plans and training fees.

Within the framework of the regional strategy Industry 4.0, financed within Regional Operation Plan ESF 2014-2020, Axis A "Employment", this intervention supports the acquisition and updating of the skills of entrepreneurs, managers, freelancers, necessary to promote an economic growth that protects quality and quantity of employment and is detached from environmental degradation. This intervention is part of Giovanisì, the Tuscany Region's project for the autonomy of young people.

Eligible groups (depending on the region, e.g. employed, unemployed, self-employed/professionals) can apply for training vouchers co-funded by the European Social Fund, and implemented at the regional level, according to the Regional Operational Programme

Italian citizens (unemployed, resident or domiciled in a municipality of the Region of Tuscany and over 18 years of age) and residents with a legal work permit can apply for the grant. Preferential treatment is not applied. The company turns to the Center for Employment expressing the need to find trained workers to be able to hire with an open-ended or fixed-term contract, including apprenticeships. After selection, an applicant (person belonging to the eligible group) enrols in the training programme. Eligible types of training include targeted and customised training courses to facilitate the matching of job supply and demand.

Persons aged between 18 and 40 may apply for access to funding guaranteed by the Fund if they enrolled in tertiary education or language course leading to a certification (legally recognised in Italy; the course must last more than 6 months). No preferential treatment is applied. Tertiary education from Bachelor to Doctorate and language courses leading to a certification recognised by the State are considered eligible types of training. This is a general loan for study, and eligible costs are not provided in detail.

Employees can take training leave for completion of compulsory schooling, upon achievement of the qualification of the second degree, university diploma or degree, to the participation in training activities other than those organised or financed by the employer. The employee can ask for training leave, however, as a general rule, the employer can refuse, or ask to postpone permission according to organisational reasons. The number of allowed hours is defined within collective sectoral agreements. It is not necessarily paid.

There is no legislation regulating the payback clause for training. The reference laws are labour laws. It could be included in the overall payback clause of the contract. The main legal basis is the Civil Code, Art. 2118, regulating relations between employers and employees: "Either party may terminate the permanent contract of employment, giving notice in time and manner established by corporate rules, custom or equity"(it refers to permanent contracts). 'Corporate rules' means collective agreements. Where not mentioned, it can be subject to negotiation between employer and employee.

Adults can deduct costs related to continuing vocational training for their current occupation or a future occupation from the base of their individual income tax. The state co-funding - in the form of foregone tax revenues - equals eligible costs multiplied by the marginal tax rate (between 20 and 31%). Co-funded training is expected to sustain or increase future income, implying higher tax revenues later on. The costs of education and training provided by institutions not accredited by the State and the costs of learning abroad are not deductible from the tax. For the deduction, a ceiling is introduced (EUR 600). Individuals with no taxable income cannot profit from the tax deduction. The same applicant can re-use the scheme after a break of a particular period (1 year).

The scheme promotes training opportunities for employees so that they can more easily adopt innovation in their companies. The focus of the programme is on the ICT sector and any other industry sector determined by the Latvian Investment and Development Agency and the Latvian Chamber of Commerce and Industry. General ICT training is available for companies working in the areas of RIS3 of Latvia. A grant is allocated as a lump-sum payment to the sectoral business association. The maximum public funding provided to one project is EUR 250 000. The funding can be transferred as an advance payment and as cost reimbursement after the completion of training. Eligible types of training include occupational courses connected to the present economic activity of the participant. The training can be provided by the enterprise itself or by external training course providers. The is no opportunity to re-use the scheme by the same applicant.

The scheme promotes training opportunities for the employees of companies so that they can more easily adopt innovation in their companies. The technology training programme focuses on companies in the manufacturing, ICT and tourism sector, global business service centres sector. An applicant, meeting pre-determined criteria, can apply for a grant. A grant is allocated as a lump-sum payment to the sectoral business association. The maximum public funding provided to one project is EUR 900 000. The funding can be transferred as an advance payment and as cost reimbursement. Eligible costs include training costs, salary costs of the training provider, travel costs and accommodation costs only for training provider and project management costs. There is no preferential treatment.

Adults can access a loan scheme introduced to support students in initial education to cover tuition fees in higher education and living costs during full-time education. Financial resources for student loans are determined by law through the state budget for the year. There is no maximum amount for the study loan - it can be as high as the study fee requested by the higher education institution. Students are able to apply for two types of loans with the government guarantee and favourable interest rates: 1) a study loan, which is intended to cover tuition fees; 2) a student loan for student subsistence expenses. The loan is disbursed every semester and directly transferred to the loan taker. The loan repayment starts 1 year after graduation. The maximum period over which the loan could be repaid is not set. The loan can be forgiven for a new parent or for persons working in the public sector. The interest rate of the loan cannot exceed 5% per annum. The payment of the periodic interest rate starts after graduation.

An employee who learns in any type of educational institution, while continuing to work, can have a study leave. The right to request study leave is regulated in the labour law, but direct state funding for the instrument is not provided. The State Labour Inspectorate oversees the implementation of the norm. Employers are responsible for the operation of the norm defined in the employee contract.Programmes leading to a formal qualification (formal education) of ISCED 6-8 level are considered eligible types of training. The study leave can be granted to an employee for defending a thesis or taking state exams (up to 20 days of study leave). The national law does not define who should cover which costs. The financing arrangements may be specified in the employment contract or in the collective agreement.

Employers and employees may conclude a payback clause in relation to employer-provided/financed training which is necessary to the performance of the employee's duties. Training costs can only be subjected to a payback clause if they exceed the minimum wage. The duration of the payback contract must not exceed 2 years from the end of training. The amount to be reimbursed by the employee should not exceed 70% of the total costs of training.

Adults can deduct costs related to continuing vocational training for their current occupation or a future occupation from the base of their individual income tax. The state co-funding - in the form of foregone tax revenues - equals eligible costs multiplied by the marginal tax rate (between 5% and 32%). Co-funded training is expected to sustain or increase future income, implying higher tax revenues later on. For the deduction, a ceiling is introduced (25 % of the income). Eligible costs include tuition fees/fees for participation (external providers). Individuals with no taxable income (an annual gross salary below EUR 4 800) cannot profit from the tax deduction. The tax incentive can be used once in each calendar year.

Private legal entities, state and municipal enterprises in a partnership with licensed vocational training providers, business associations, private legal entities, chambers of commerce, industry, and crafts are considered eligible groups for this scheme. The purpose of this measure is to ensure continuous maintenance of the qualification level of employees, their professional mobility, and their ability to quickly reorient to the activities of another sector of the economy. Companies can choose an effective form of employee training, e.g. apprenticeships. The maximum possible amount of project funding is EUR 360 000 with a co-funding rate of 50-70% of EU funding. Eligible costs are broad, including salary costs for teachers, travel expenses, etc. Preferential treatment is established depending on the company size and for employees from vulnerable groups.

Companies can apply for this non-refundable grant to raise the qualification and build the capacity of their employees, and better adapt to the ever-changing labour market requirements. The applicant is a private legal entity or a state or municipal enterprise operating for at least one year (registered in the Register of Legal Entities) and had insured persons every month for at least 6 months before the month of submission of the application. The maximum possible amount of project funding is EUR 4 500 with a co-funding rate of 50-70% of EU funding, 30-50% of private funding. Continuing vocational education and training is considered an eligible type of training. Eligible costs include tuition fees and opportunity costs. Preferential treatment is established depending on the company size.

Groups of companies brought together by a project promoter (usually a business association or cluster coordinator) can benefit from this grant. Project partners must be companies belonging to one sector and it is expected that the implementation of the projects will provide specialized sectoral training that meets the common needs of the companies in the sector. The maximum possible amount for one project depends on the call. The co-funding rate ranges from 50% to 70%. Continuing vocational education and training (CVET) is considered as eligible type of training.

Through this grant foreign investors who have enterprises in Lithuania can apply for funding to create conditions for employees of foreign investors to acquire specific competences and adapt to economic changes. Continous vocational training is eligible for funding. The maximum possible amount of project depends on the call. The co-funding rate varies between 50% and 70%, depending on the size of the company and whether it includes trainees from vulnerable groups. All type of training-related costs is eligible.

This scheme is intended to fund the recognition of competencies acquired through non-formal and informal learning for the individual to obtain a diploma or a certificate attesting to their competence. The highest amount of funding (provided as a lump-sum payment) for one person cannot extend the 0.47 of the minimum monthly salary approved by the government (EUR 301). All unemployed individuals are eligible for this scheme. No preferential treatment is applied.

State loans and State-supported loans to students were introduced to support students in initial education to cover tuition fees in higher education and living costs during full-time education. The state covers administration costs (loans provided by the State), provides a loan guarantee (in case of default) and pays interest rates for specific target groups. The total amount of loans received by the borrower, excluding interest, may not exceed 385 basic social benefit amounts. The loan repayment term is 15 years. Loans are provided at variable interest rates: EURIBOR (euro interbank market interest rate calculated by the European Banking Federation) + bank margin set by the credit agreement. No preferential treatment is applied.

A studying employee can take training leave, which should be agreed upon with the employer. The training leave can be paid and unpaid (i.e. covering salary costs or not). It must be paid (at least the average monthly salary) for employees whose employment relationship with the employer has lasted for more than five years. In addition, it is paid in cases if the employee was sent for training or taking admission exam to higher education institution by employer initiative. Otherwise, the payment depends on the individual or collective agreement. Public authorities are involved only as observers. The eligible duration of the training leave is 0-30 working days.

The Lithuanian Labor Code includes a general clause on the reimbursement of training costs incurred by the employer in case the trained employee resigns from employment without a valid reason and before the end of the agreed binding period. Only expenses incurred by the employer during the last two years before the termination of the employment contract may be reimbursed unless the collective agreement provides for a different term, which may not exceed three years. The amount/share to be reimbursed depends on the cost of the training and the time elapsed between the training and the termination of the contract. Only costs related to the provision of knowledge or skills of the employee in excess of the requirements for the work activity may be reimbursed. The agreement may specify whether other mission expenses (travel, accommodation, etc.) are included in the costs of training or further training.

Companies of the financial sector are obliged to contribute a fixed share of payroll costs (1.5%) to a training fund which, in return, provides funding for training employees of the financial sector for the banking environment in Luxembourg and the various trades that the industry offers. Eligible types of training include areas such as insurance banking, business management, law, fiscal law, economy, financial management, pedagogy. Fees and other costs related to training (such as costs of materials) are considered eligible costs to be funded. No preferential treatment for a particular group of beneficiaries is applied.

Based on a collective agreement, employers of the construction sector contribute to a training fund and receive subsidies for their training costs from the fund. EU-funds support the training fund (50% of the fund's budget, approx. EUR 3 000 000). The remaining EUR 3 000 000 are raised through the levy on companies in the sector (0.65% of the payroll). Professional education and training, research, and development in the building sector are considered eligible types of training. No preferential treatment for particular eligible groups is applied.

Based on a collective agreement, temporary work agencies contribute a fixed share of payroll (0.6%) to a training fund. In return, the temporary work agencies receive funding for implementing sectoral training programmes. The maximum amount that a temporary work agency may receive is up to the amount of the entity's contribution to the training fund reduced by the operational cost of the fund. No preferential treatment for a particular eligible group is applied. For temporary workers, the main focus of training is on health and safety and employability. For permanent employees, the main focus is on induction training and continuing training.

Any person taxed on his/her income that he/she receives from paid work may deduct professional development expenses from his/her taxable income. The state co-funding - in the form of foregone tax revenues - equals the eligible costs multiplied by the marginal tax rate (between 8% and 42 % plus a 7-9% contribution to the Employment fund). The minimum earning per year required to apply for the scheme is EUR 11 265. The professional development costs must have a direct link to the professional activity performed by the employee, be paid for by the employee, and should enable the employee to update his/her professional skills and to progress in his/her professional activity. Professional training costs which cover expenses incurred in order to gain the knowledge required for a future profession or a change of profession, are non-deductible. Eligible expenses include registration fees for continuing training borne by the employee, the costs of buying books, insofar as they are purchased on a wholly professional basis (specialist books that are not of general interest). The location in which the training is held is not taken into consideration. The net effect of the deduction of training costs depends on the level of income and the type of taxpayer. The same applicant can use the scheme once in each calendar year.

Employers can receive public contributions to the incurred eligible training costs. Companies receive 15% of the eligible training costs of a year (for wage costs of low qualified young adults and for employees 45+, they can receive a contribution of 20%). Upper ceilings for the public contributions per company apply, (20% of total payroll for companies with 1 to 9 employees; 3% for companies with 10 to 249 employees; 2% for companies with more than 249 employees). Continuous education and training are considered as an eligible type of training to be funded. At least 50% of training time should be scheduled within normal working hours. Eligible training also includes external and internal training, firm/sector-specific and transferable, workplace adaptation training, on-the-job training, self-learning, and e-learning, conferences, fairs, and exhibitions. Training is not cumulable with training provided under the 'individual training leave' scheme. The same applicant can use the scheme once in each calendar year.

For adults (irrespective of age) in secondary and HE, a grant for meeting the living costs during higher education is available in case their gainful income is below the minimum wage. For anyone else, a loan scheme is available. The grant consists of a basic grant of EUR 1 050 per semester and a 50% contribution to HE fees capped at EUR 3 700. Further 50% are available as a loan. The grant can be also expanded with the help of the loan for meeting tuition costs. The state provides a guarantee for the loans. The level of support provided is subject to regular adjustments.

Workers may take a training leave of a maximum of 20 days within 2 years (80 days over the entire employment career). The training programme does not necessarily have to be directly related to the individual's occupation. The leave made available corresponds to 1/3 of the number of the course hours taken (e.g. one day for a 24 hours course). The State provides individuals with a wage compensation for each day of which is equal to the beneficiary's average daily wage. This also applies to self-employed workers. The wage replacement is capped by the equivalent of four times the daily minimum wage.

Workers may take a language training leave with a maximum of 200 hours over their entire professional career. Any Luxembourgish language courses which are taught either in Luxembourg or abroad are eligible. The Ministry of Labour and Employment reimburses 50% of the training costs to the employer based on the daily wage of the worker (wage compensation). Salaried workers benefiting from the language leave are entitled, for each hour on leave, to a compensatory allowance that is equal to the average hourly wage. The eligile duration of the training leave is 10-25 working days.

Employees with two or more years of tenure (irrespective of the type of employment contract) can formally request an unpaid leave for participating in formal education or CVET programmes from their employer. The duration of the unpaid leave needs to be longer than four consecutive weeks and can last for up to six consecutive months. The required period of notice is two months for leaves up to three months and four months for leaves longer than three months. Over the employment history with one employer, unpaid leave is available for a total of up to two years. Employers cannot deny unpaid leave but can postpone it for up to two years due to important organisational reasons. For employees in micro enterprises and for members of the top management, employers may refuse to grant the unpaid leave.

Employers and employees can agree on a payback clause for training-related costs. The law establishes minimum standards that should be considered for the design of agreements between social partners or within companies. Conditions on payback clauses established in the Labour Code can be amended or replaced by collective agreements at the sectoral or company level provided that such conditions are less strict than the national regulations. Employees can be requested to reimburse the cost of employer-financed training incurred in the last 3 years if the employment contract is terminated on the initiative of the employee or by the employer due to a serious instance of employee misconduct. The employee cannot be obliged to reimburse training that benefits the company only (compulsory or firm-specific training).

Individuals having completed an approved course of studies leading to a certification, diploma, degree, or post-graduate degree course will benefit from a tax credit of 70 % of the eligible costs. Qualifications shall be considered eligible if approved as level 3 or higher by the Malta Qualification Framework (MQF). The maximum amount depends on the course taken and are capped as follows: MQF level 3 capped at EUR 1 500; MQF level 4 at EUR 2 500; MQF level 5 at EUR 3 500; MQF level 6 at EUR 12 500; MQF Level 7 at EUR 15 000; MQF Level 8 at EUR 25 000; Other courses are capped at EUR 2 000. Individuals with no taxable income (an annual gross salary below EUR 9 100) cannot profit from the tax deduction. The tax incentive can be used once in each calendar year.

Employers having an economic activity in Malta irrespective of their legal form receive co-funding for all type of training activities with the notable exception of compulsory training. Large, medium, small and micro companies may benefit from up to 50%, 60% or 70% of their training fees as well as receive an additional subsidy on employee wages. There is no limitation for reuse.

Employed and self-employed persons attending one of the JobsPlus courses and whose weekly wage does not exceed EUR 300 (basic) per week can apply for this grant. Employed individuals following these courses can benefit from a financial grant of EUR 25 per week provided that they attend a minimum of four hours of training per week. The grant is given to an individual upon successfully completing the whole course. JobsPlus offers training courses in various areas including literacy and numeracy, computing, trade, technical, accounting, clerical work, and care services. Payment is based on the hours an individual attends and the duration of the course. Persons who terminate or drop out of the course, and/or have absences, which preclude them from sitting for the final assessment, are not eligible to claim this allowance.

The Training Pays Scheme is co-funded by the ESF and aims to assist individuals to develop and/or improve their skills by participating in further off-the-job education and training. The scheme offers assistance in the form of a training grant to aid participants with costs relating to training (75% up to a maximum of 1 000 EUR). The scheme is open to applicants of working-age population 16 to 64 years who have completed compulsory schooling. In the case of persons aged between 16 and 24, they must not be participating under the Youth Guarantee NEET Activation Scheme II. No preferential treatment is applied. The grant is awarded to the individual (trainee) after successful completion of their training. Training courses between MQF level 1 to 5 are eligible.

Individuals between 18 and 30 years who wish to study for a first or post-graduate degree or a distance learning course not available in Malta can apply for a loan between EUR 10 000 and EUR 30 000. Eligible students are granted a soft loan facility at favorable terms. Preference is given for courses in Aerospace, Health and Biotechnology, Digital Games Production, Environment, Agriculture and Marine Studies, Youth Work, Sport, Nature Conservation, The Arts, and Specialised Restoration. The maximum loan amount is EUR 30 000 in a total, while the minimum amount of EUR 10 000 for students. Directly after graduation students pay a rate of interest of 1% (lower than the standard rate of 4%) bank's Base Rate plus 1.75% per year, currently adding up to 4% per year. There is no limitation to re-use the grant.

In the public sector, individuals are entitled to time-off for both vocational training, as well as paid study leave to participate in courses meeting specific priority needs identified by the government. If workers are sitting for any examinations approved by the organisation, even when these examinations are directly related to the workers' responsibilities at work, they are entitled to a maximum of six days paid study leave. A collective agreement for workers in non-professional and non-administrative posts stipulates that workers are granted paid study leave if taking part in courses approved by the company although following their completion of studies beneficiaries have to work for the company for a period of time as agreed previously.

In Malta, the applicable laws set no explicit limitations to a payback clause, that is an agreement between employer and employee on the payback of training costs covered by the employer in case of voluntary termination of the employment by the employee. The parties can freely agree on any component of the payback clause. Agreements deemed unfair, however, can be challenged in the Labour Corts. Overall, the application of payback clauses for training costs is perceived as of limited importance within the overall co-funding arrangements for CVT. As suggested by the national VET experts, employers would normally include a payback agreement when training expenses exceed EUR 1 000.

OOM is the training fund of the social partners in the metalworking industry (SMEs). The board of OOM includes representatives of employers' organisations and trade unions. The objective of OOM is to raise the level of craftsmanship in the sector, bringing the prospect of 'lifelong learning' to the attention of approximately 14 000 companies and 142 000 employees. OOM supports any training and education programmes (non-formal and formal learning). The metalworking sector funds OOM through an annual contribution, where companies are obliged based on a social partner agreement to contribute 0.625% of company payroll to the fund (on average EUR 197 per employee per year). On top of that, OOM may collect additional funding from ESF programmes and other national subsidies. The yearly budget of OOM, totaling around EUR 28 000 000, flows back to employers and employees in the form of various contributions and services. Fees and other costs related to education and training are considered eligible costs to be funded from the OOM budget.

The objectives of O&O funds as stipulated in the collective agreements and negotiated between social partners in each sector cover a wide range of measures related to training and development: financing training, workers' employability, advice, research, improvement of the quality of craftsmanship, wages of apprentices, accreditation/validation of prior learning, and training plans and career scans. O&O is created and governed by social partners on a bipartite basis. The level of levy 0.625%.

DOORZAAM is the training fund for the temporary agency work sector. The fund is co-managed by the employer organisations and the trade unions, and overseen by the Ministry of Social Affairs. Companies are obliged to pay 0.2% of their payroll to the Social Fund of the temporary work agency sector (SFU). Approx. 55% of the collected funds are available for education and training. DOORZAAM is also funded through participation in national and European subsidy schemes and projects. DOORZAAM provides services to its members and target groups on four themes (i.e. lifelong learning, healthy and sound working conditions, and a broad focus on career guidance and development). The training fund covers any agreed vocational training for temporary agency workers. Several programmes exist: grants for providing mentors for apprentices, training vouchers, financial contributions for the validation of professional experience, licenses for e-learning modules for employees with low literacy. Training vouchers amount to a maximum of EUR 500 per employee within a company.

Adults (any tax-paying citizen) can deduct costs related to continuing vocational training for their current occupation or a future occupation from the base of their individual income tax. The state's co-funding - in the form of foregone tax revenues - equals the eligible costs multiplied by the marginal tax rate (between 9.45 % and 49.5 %). Co-funded training is expected to sustain or increase future income, implying higher tax revenues later on. Eligible costs include tuition fees (external training providers) as well as costs for training materials. For the credit, a ceiling is introduced (EUR 15 000). Individuals with no taxable income cannot profit from the tax deduction. The tax incentive can be used once in each calendar year. The number of beneficiaries and the volumes of tax refunds is substantial (according to a dated estimate, more than EUR 218 000 000 in 2018, with 230 000 beneficiaries for the same year. Highly educated people are over-represented among the users of the training tax incentive.

This scheme is aimed at funding the costs for the recognition of prior learning by company workers. Any employee wanting to or having to make her/his learning achievements more transparent for the purpose of employability and/or qualification is eligible for this scheme. If the employer takes over the costs of the recognition the fund will reimburse EUR 400. If the employee carries the costs, he/she may receive co-funding between EUR 700 and EUR 1 500 depending on the duration and kind of recognition procedure and the provider. Larger companies (with more than 500 employees) that have incorporated the Ervaringscertificaat into their human resource management (HRM), self-finance its application. There is no preferential treatment, and the de Minimis rules apply.

Employers offering apprenticeships and work placements are eligible for the subsidy. The subsidy is an allowance towards the costs of an employer for the supervision of a pupil, participant or student, or an allowance towards the wage costs or supervision costs of a PhD candidate or trainee technological designer. The subsidy scheme focuses on:- vulnerable groups on the labour market for whom access to the labour market is a problem.- students following an education in sectors where there is a shortage of qualified personnel. - scientific personnel, who are indispensable to the Dutch knowledge economy.The grant covers four main types of education, this is: - Students who follow a learn-work trajectory in VMBO; - MBO students who follow a vocational guidance path (BBL); - Students who follow a dual or part-time higher professional education program; - PhD students and technological designers in training.The maximum subsidy amount is of EUR 2 700 000 per practical or work experience placement realised. De-minimis rules apply fro this grant.

The training voucher is a personal voucher for companies and their employees working in the temporary work sector. DOORZAAM, being the sector training fund for temporary work agencies, manages the voucher subsidy. The value of these vouchers for each employee working as temporary workers in the sector where DOORZAAM operates is set at EUR 500. The company members of DOORZAAM (= the temporary work agencies) can apply for a maximum of 5 vouchers per company and distribute these vouchers to their employees according to their own preferences. The voucher can be spent freely by the selected employees, where the learning can be of any type, either leading to a formal qualification or any occupational courses aimed at the present economic activity of the participant (a professional training, a course in English, Excel, etc). Eligible costs include tuition fees as well as costs for training materials. There are no limitations for re-use, and de-Minimis rules do not apply.

Middle-level VET students (ISCED 3-4 levels) older than 18, but younger than 30 who decided to follow a full-time or dual VET pathway (BOL - school-based learning) can access the grant providing a monthly subsidy. The grant is financed by the State and managed by Dienst Uitvoering Onderwijs (DUO) - an agency of the Ministry of Education, Culture, and Science. The grant for students in vocational education and training (ISCED 3 and 4) is a monthly amount of EUR 867,39 for students not living at home and EUR 643,74 for students living at home. These amounts include a loan of EUR 192,76. Eligible costs include different ones related to the living of a student (including tuition fees/fees for participation (external providers), costs for training materials (e.g. books), costs for home office, travel and accommodation costs, daily allowance for subsistence, etc). No possibilities for re-use are foreseen.

Individuals receive financial support from the State to cover part of their study costs. Only selected part-time programmes in higher education and training are eligible, corresponding to fields currently in short supply (including health and welfare, and technical fields of study). Students who enroll in the eligible programme get a voucher of EUR 1 250 per 30 ECTS. Given that only programmes with fees below EUR 3 750 per 30 ECTS are eligible, the minimum co-funding share is 33% (and more, when fees are lower than the set maximum). The remaining share of the fees is expected to be covered by the individuals and/or their employers (if any). Funding comes from the State, approximately a total of EUR 32 000 000 for the time period 2016-2024, and approximately 3 900 students in Higher Education participate in the financing experiment. There is no possibility of re-use.

HBO or university students (ISCED 5-7) who are less than 30 years old can apply for a study loan, provided that the educational programmes lead to a national qualification (formal education). The education programme lasts more than 1 year and the education programme is fully accredited. The responsible authority of the loan is the Dienst Uitvoering Onderwijs (DUO), an agency of the Ministry of Education, Culture, and Science. The study loan can be used for different eligible costs (college fees, books, travel, living and subsistence costs, etc). The loan is expected to give the student full-time availability to study. There are no specific risk assessment criteria applied to individuals. The loan receivers (students) have to pay it back in a fixed period after graduation (e.g. starting 2 years after graduation and if their earning allows this). Up to the minimum wage level (approximately EUR 19 000; annually indexed) the students do not have to repay anything. A maximum of 4% of the income earned in excess of that level is repaid, and for a debt of EUR 21 000, the full monthly amount is paid from an income of approximately EUR 42 000. The interest rate on the student loan is determined each year by DUO and may vary per calendar year. The maximum amount of loan set is EUR 1 076 for 2020, with no variations depending on the type of education. The maximum period over which the loan has to be repaid is of 35 years, and there are no conditions for re-use.

Employer and employee can agree on a payback clause. Arrangements for training (including payback clauses) are made in the context of collective agreements in industry sectors and are valid for a specified time (arrangements may vary from one sector to the other). Examples for regulations on payback clauses in collective agreements show that it is expected that the share of costs to be reimbursed should decline over time (e.g. 100% within the first year, 50% within the second year) and that the binding period needs to be limited (e.g. 2 years).

SMEs can apply for this grant covering all types of training available in the Database of Development Services administered by the Polish Agency for Enterprise Development. Co-funding rates vary from 50% to 80% of the total cost of the service depending on the type of support (voucher, reimbursement of costs). Training programme to be provided to employees or employers is chosen by the employer (in line with company's needs) or in cooperation with consultants from the regional operators.

All organisations which employ at least 1 person (the type of contract is irrelevant) can apply for the grant from the National Training Fund. The eligible education and training activities include certified and non-certified continuing general education and CVET, postgraduate studies as well as exams that certify acquired skills and qualifications. The public co-funding share is 80% of employee training cost (but not exceeding 300% of the average monthly salary). In the case of micro-enterprises, reimbursement covers 100% of the training cost (but not exceeding 300% of the average monthly salary). Tuition fees and other costs related to education and training (such as cost of exams confirming acquired qualifications; physician and/or psychological test; insurance; analysis of training needs of the employer who is applying for the reimbursement) are considered eligible costs. There is no limitation to re-use the scheme.

Companies facing economic problems and which introduced economic downtime or reduced number of working hours may apply for the grant from the Labour Fund. Any training justified by the present or future needs of the company is eligible. The public co-funding share is up to 80% of employee training costs (but not exceeding 300% of the average monthly salary). There is no preferential treatment. There is no limitation to re-use the scheme.

Unemployed persons, job seekers, and employees aged 45+ registered in the district job center can apply for the grant to cover the costs of their postgraduate studies (lasting at least 2 semesters). No preferential treatment for a particular eligible group is applied. District job centre can finance up to 100% of the cost of the studies (tuition fees), however, the funding cannot exceed 300% of the average monthly salary. The additional criteria that have to be fulfilled in order to remain the costs for educational activities eligible for co-funding, is a positive final examination. Eligible costs include tuition fees. There is no limitation to re-use the scheme.

Young unemployed persons (up to 30 years old) registered in the district job center, who prove (show high probability) that after completing the training can find employment or launch their own company can apply for the grant to fund CVT courses. Maximum co-financing from the public resources amounts to an average monthly salary. If the cost of training is higher, the difference has to be covered by the learner. Tuition fees and other costs related to training (travel costs; physician and/or psychological test, if necessary; accommodation, if training takes place outside the place of living of the unemployed) are considered eligible costs. There is no limitation to re-use the grant.

This training loan is available to the unemployed, job seekers, and employees aged 45+ registered in the district job centre. The loan is fully subsidized (zero interest rate and grace period) by the state (Labour Fund). Since Labour Fund is a public fund, in practice the State does not collect the interest rate from the learner until the loan is repaid. If a learner uses a loan for a purpose other than this specified in a contract or does not start or finish the training programme, the learner is obliged to pay the interest rate (which was up to 3.6% in 2020). The maximum amount of the loan is 400% of the average salary. The loan repayment starts immediately after graduation. The maximum period of the loan repayment is 18 months after completing the training. There is no loan forgiveness. There is no limitation to re-use the loan.

Employees have the right to a short-term paid leave for preparing and sitting exams (6 or 21 days depending on the type of exam/type of education and training). These exams must be related to training taken at the initiative of the employer or with her/his consent. An employee has to prove the attendance in educational activities required by providing the diploma/certificates of graduation. No government bodies and agencies are involved in the operation of training leave in Poland. Employer covers 100% of employees' wages during the training leave (6 or 21 days, depending on the type of training). If agreed (in the contract signed by employer and employee) the employer may cover also the cost of tuition fees, travel, accommodation costs, and learning materials.

Employer and employee can agree on a payback clause. The payback clause applies when the employer co-finances training activities for the employee (directly - e.g. covering tuition fees). The employer may oblige the employee to stay in employment for a maximum of 3 years after completing the training. If an employee decides to terminate the employment, he/she must reimburse the costs of the training paid by the employer. All types of training and education relevant to performed work are eligible. (Co)financing to employees' training may include tuition fees, learning materials, travel, and accommodation costs. No government bodies and agencies are involved in the operation of the payback clause in Poland.

A family unit (persons living together, usually family, who present joint personal income tax declarations) may deduct up to 30% of their education and training expenses from their personal income tax up to a maximum of EUR 800 for a given aggregate. The scheme covers expenses in early childhood education and care, schools, and other educational institutions and services, corresponding to any education level when provided by institutions from the national education system or other institutions recognised by relevant Ministries including entities providing vocational education and training. All types of learning content are eligible (formal and non-formal education courses, general courses, occupational courses, etc.). Eligible costs include tuition fees/fees for participation (external providers), costs for training materials (e.g. books), accommodation costs, meal costs, or daily allowance for subsistence or child care costs (during participation). Individuals with no taxable income (an annual gross salary below EUR 4 104) cannot profit from the tax deduction. The tax incentive can be used once in each calendar year.

SMEs and business associations can request support for the development of different projects including capacity building projects aiming at improving the efficiency of the processes of innovation of SME, combining training of workers with consultancy services. Education and training eligible are technical and continuous training. It is co-financed through the ERDF Operational Programme “Competitiveness and Internationalization”. The amount available depends on the typology of the projects: for individual projects the maximum is EUR 500 000 (co-funded up to 50%) and for joint projects of EUR 180 000 per company to be addressed (co-funded up to 85%). The funding is provided to support staff costs related to trainers and trainees, supporting costs related to trainers and trainees (e. g. travel expenses, material, and supplies) as well as consultancy services associated with the training. De minimis regulations apply for this grant.

The grant aims to intensify the training of entrepreneurs, managers, and workers for the reorganization and improvement of management capacities, as well as company workers, supported by themes associated with innovation and change. It is addressed to individual SMEs (individual projects) or business associations supporting SMEs (joint projects). Through this scheme, SMEs and associations can request support for the development of different projects related to the upskilling and reskilling of human resources, including workers and business managers, as well as to support innovation and new business models and exchange of good practices. The amount available depends on the typology of the projects and the grant co-funds up to 50%. The funding is provided to support staff costs related to trainers and trainees, supporting costs related to trainers and trainees (e. g. travel expenses, material, and supplies) as well as consultancy services associated with the training. There are eligible groups with preferential treatment, Bonuses are as follows: 1. Increase of 10% if the training is provided to disabled or disadvantaged workers; 2. Increase of 10%. if the incentive is granted to medium-sized companies and of 20% if it is granted to micro and small companies. Funding comes from European sources and De-minimis regulation applies.

Both employed workers (aged 16 or over, regardless of their level of qualification, whose applications can be submitted by themselves or by the respective employers) and unemployed persons (enrolled in the PES at least at 90 consecutive days, aged 16 or over, with levels 3 to 6 of qualification) can access the grant. This grant is provided by IEFP (Institute of Employment and Training) and supports technical training, continuous training, and RVCC (professional recognition, validation, and certification of skills). Eligible types of training include technical training, continuous training, and RVCC (professional recognition, validation, and certification of skills). The co-funding for active employees is EUR 4/hour, with a maximum total amount of EUR 175, and for unemployed a maximum of EUR 500. The source of funding is European funds for the programming period 2014-2020. Eligible costs include travel and meal costs, as well as daily allowance for subsistence (for unemployed persons). There is no possibility of re-use, and no preferential treatment (more than the distinctions between employed and unemployed workers).

Higher Education students attending technical higher education courses, degrees, masters, or Ph.D. in Portugal can apply for the loan. The amount of the loan varies between EUR 1 000 and EUR 5 000 per year up to a maximum of EUR 30 000 (for a 6-year university programme). The loan is financed by the ESF, the Foundation for Science and Technology (FCT), and the banks that accepted to provide this service, but the scheme is managed by the SPGM (Sociedade de Investimento, S.A), a private organisation managing this credit line on behalf of the Portuguese Government. Banks are responsible for providing the loan, monitoring the accomplishment of the rules, and transferring the loan to students. The beneficiary does not have to pay for the credit during the period of its use and two years after that (grace period). The credit is paid back during a period of 6 to 10 years, to be negotiated between students and the bank. The current interest rate equates to the Euribor swap rate plus a maximum spread of 1.25% but can be reduced in the case of students benefitting from school scholarships or with good results at the University. The State acts as a guarantor, which eases the process of approval of the credit.

Portuguese workers with an open-ended contract are entitled to a minimum of 40 hours of continuing training each year. Companies do need to provide 40 hours of certified training per worker in each civil year to at least 10% of the company's employees. In the case of workers with contracts for a specific period of time, the law is applied only when the contracts have more than 3 months and the number of foreseen training hours is aligned with the duration of the contract. The training can be of any type, but it has to be provided either by the employer, by a certified training entity, or by any training institution recognised by the State as a training provider under the National Qualification System. The employer covers the costs of workers' time spent in training and the costs of training provided at employers' initiatives. For this purpose, employers can benefit from existing public support measures or use their own funding. Workers usually cover the costs of training (fees, transport, etc.) attended at their own initiative. The State is responsible for settling the legislation related to the training leave, defining the minimum requirements to be accomplished by the companies (specified in the Labour Code Law n. 7/2009 and following amendments), as well as for monitoring the accomplishment of the legislation by companies.

This scheme, stipulated by law, entitles employees participating in part-time formal adult education to up to 6 hours/week of paid training leave up to 10 days of unpaid leave, and to receive support in fitting their work and study schedule. Time off work to attend courses has got a maximum duration depending on the regular working weekly hours. The working hours of the worker should be adjusted whenever possible to allow for the attendance of courses. All employees who attend any vocational education and training at any education level or temporary occupational programmes for youth with a duration of more than 6 months are eligible. The worker-student enjoys a set of rights and benefits concerning other workers, namely in matters such as working hours/time off from work, overtime work, justification of absences, holidays. Some preferential treatment is available for parents living on islands. The employer covers the costs of workers' time spent on training ("not worked time"), whereas worker-students usually cover the training costs (including fees, transport, etc).

Employers and employees can agree on a payback clause, regulated by the Labour Code. The contractual parties may agree that an employee cannot cancel the work contract for a period of up to 3 years to compensate an employer for large expenses incurred for the employee's training, whatever form it may take (all kinds of formal and certified training and levels of qualification). The payback clause is previewed in the Labour Code and employers and employees may agree on the details of it. Employees are not bound by the contractual retention period if they reimburse the training costs. There is no preferential treatment foreseen by Law, and all employers/employees may use this payback clause. The Authority for Working Conditions (ACT), is responsible for monitoring the compliance of the existing legislation.

This tax incentive allows companies to receive a publc contribution to the costs of providing a student trainee with a voluntary payment, while the student is expected to work for the company at a later stage. As a student is not currently employed, the payment would not constitute operational costs wthout this special regulation/scheme. All companies paying tax on profit are eligible for the scheme, which allows companies to deduct costs of scholarships provided to students. Companies can deduct up to 20% of the calculated tax on profit (and up to 3% of yearly turnover). The monthly amount of the private scholarship must cover at least accommodation and subsistence. The minimum amount to be paid monthly to a student is equal to the level of the minimum wage per economy, which is currently RON 2 300 per month (approx. EUR 4 185). There is no maximum amount set to be paid to the students. The eligible education and training activities refer to university/post-university studies only.

Chambers of Commerce and Industry - legal persons of public utility, employers' organisations (employers' associations, employers' federations, employers' confederations, or territorial employers' unions), and business associations can apply for the grant. Grants are provided by the Management Authority for the Operational Programme Human Capital (MA OPHC) within the Ministry of European Funds. Eligible training is for increasing the level of digital competencies for all employees in the public and private sectors. Minimum co-funding is 80,75% (for private companies) and maximum co-funding is 85% (for non-governmental organisations). The maximum amount for an application is RON 4 770 000 (approx. EUR 983 881), the conditions related to the maximum amount being to have elaborated and implemented 1 training plan for min 250 employees that attend a Qualification programme for level 3 EQF, with a duration of 1080 training hours. There is no preferential treatment. An applicant can only apply once for the grant under a specific ESF call

Chambers of Commerce, Industry and Agriculture, trade unions, members of sectoral committees and sectoral committees with legal personality, employers' organizations, professional associations, public or private centers for validation/certification of previous learning, authorized CVT providers, public and private, professional / career counseling and guidance service providers, NGOs can apply for the grant. Eligible training should be focused on employees' skills update and development. Minimum co-funding is 80, 75% (for private companies) and maximum co-funding is 85% (for non-governmental organisations). The maximum amount for an application RON 4 770 00 (approx. EU 983 881). There is no preferential treatment. An applicant can only apply once for the grant under a specific ESF call.

Employees with an individual employment contract (full time or part-time) who come from companies that carry out their main or secondary activity in one of the economic sectors with competitive potential are eligible for the grant. ​Grants are provided by the Management Authority for the Operational Programme Human Capital (MA OPHC) within the Ministry of European Funds. Eligible training is focused on employees' skills update and development. Min co-funding is 80, 75% (for private companies) and max co-funding is 85% (for Non-governmental organisations). The maximum amount for an application is RON 4 800 000 (approx. EUR 1 004 814), the conditions related to the maximum amount being to have min. 250 employees trained in a full qualification/project, of which min. 200 certified employees/project. There is no preferential treatment. An applicant can only apply once for the grant under a specific ESF call

Employers' organisations (employers' associations, employers' federations, employers' confederations), business associations, trade unions can apply for the grant. Grants are provided by the Management Authority for the ESF Operational Programme Human Capital (MA OPHC) within the Ministry of European Funds. Eligible training is focused on the employees' skills update and development. Co-funding ranges between 75% for private companies and 85% for non-governmental organisations. The maximum amount for an application is RON 4 800 000 (approx. EUR 1 004 814), the conditions related to the maximum amount being to have at least 250 employees trained in a full qualification/project, of which at least 200 certified employees/project. There is no preferential treatment. An applicant can only apply once for the grant under a specific ESF call.

Employees have the right to a paid educational leave of 10 days/80 work hours per year under specific circumstances. In general, employees have a right to receive training once in 2 years (once in 3 years in companies with up to 20 employees). In case the employer does not offer training, the employee has the above-mentioned right to a paid educational leave. No specific financing mechanisms are established for the training leave. Financing arrangements depend on who initiates the training, the duration, and specificity of the training/educational programme, and the negotiation between employer and employees, observing also the collective agreements. If training is initiated by the employer, all costs are borne by him. Where the employer fails to fulfill its obligation to provide training to its employees, training leave is treated the same way as if the employer had initiated the training. No compensation to the employer is awarded, but the costs are deductible in the calculation of the profit for taxation. Where training is at the employee's initiative, the Labour Code leaves to the employer the decision on terms of participation, including duration (no minimum/maximum specified by law) and coverage of (direct) training costs. Training leave can be also unpaid but recorded as active work in the work record.

Employers and employees can agree on a payback clause. The Labour Code gives a broad framework (e.g. stating a minimum length of 60 days for education and training activities to be regulated under a clause). When employees do not comply with the contractual retention period stipulated in an individual addendum to the individual employment contract, benefits received during participation in the training/educational programme subject to the addendum are to be reimbursed, together with all related costs encountered by the employer, according to a formula stipulated in the addendum and respecting limits introduced by collective agreements at company or sector level. The maximum amount for training costs under this regulation is RON 1 000 (approx. EUR 209).

Companies can apply for the co-funding of direct training-related costs, as well as a proportion of wages of trained employees in private companies. All types of private and public legal entities are eligible for this grant. The focus of the training is on sector-specific skills related to the current job. Grants are distributed based on applications outlining the training plans of employers. The co-funding share is variable from 50% to 85% of the costs, depending on the type of organisation (public, municipality co-owned, or private), a region of its residence, and type of call. Eligible costs depend on the call and cover not only fees but also training-related costs and wage replacement. The minimum amount of funding is EUR 25 000, the maximum amount of funding is EUR 200 000 per project. Only one grant per call is allowed.

Employers can apply for this grant supporting the training of employees delivered in order to increase the employability of its current employees. The amount of funding is calculated as a percentage of eligible costs and is directly transferred to the employer as cost reimbursement. The share of co-funding is 50-70% of eligible costs. Up to 60% of direct costs can be covered for medium-sized enterprises and up to 70% for small enterprises. The maximum amount of funding is EUR 2 000 000 per project. Eligible costs include direct costs related to the training provision: tuition fees, costs for training materials, and travel costs.

The active labour market policy programme reimburses competency-building training activities of unemployed jobseekers registered by COLSAF. Introduced in September 2015, KOMPAS supports courses that are less vocationally specific and aimed at building more general competencies, e.g. PC skills or foreign language courses. The financing formula is based on a percentage of eligible costs. 100% of training costs can be covered. The funding is directly transferred to the learner via her / his bank account as cost reimbursement based on the documented costs and proof of participation. There is no limitation to re-use the grant.

Under REPAS jobseekers registered by COLSAF may choose a vocational training programme. The total costs related to the training are being reimbursed by COLSAF. The financing formula is based on a percentage of eligible costs. 100% of training costs can be covered. The funding is directly transferred to the learner via her / his bank account as costs reimbursement based on the documented costs and proof of participation. Training providers should be accredited by the Ministry of Education, Science, Research and Sport of the Slovak Republic. The introduction of REPAS resurrected the training provided by COLSAF, with steady growth in the number of supported trainees. In 2018, under REPAS+, training was provided to 13 308 participants with a budget of EUR 10 247 562.

Adults can use a loan scheme introduced to support students in initial education to cover tuition fees in higher education and living costs during full-time education. The loans are provided by a specialised institution founded by the National Council of Slovak Republic (the Parliament); classified as non-state (but not private). It is a mortgage-type loan and repayment starts 2 months after the state final examination or after the loss of student status. Since June 2019, the Student Loan Fund introduced a new type of loan. The Stabilisation Loans of max. EUR 2 000 are granted to Slovak (or of an EU member state origin resident in Slovakia) students in tertiary education study programmes in Slovakia or abroad to cover study-related expenses. Support is provided only to students in tertiary education fields identified to be in high demand. In the case the graduate enters employment in Slovakia in the field of his study, the loan is repaid from his income tax (depending on the length of employment and the amount of the loan). Medical fields and occupations dominate among the identified. Other parameters of the Stabilisation Loans are the same as for the Student Loans (5-10 years of repayment period interrupted in the case of a study or a maternity leave). There is no limitation to re-use the loan.

Employees may be granted time off work in order to participate in education/training leading to upgrading or deepening their qualifications. The eligible duration of the training leave is 0-40 working days. If education/training undertaken leads to an increase of qualifications in line with the employer's needs, the employer may grant employees paid training leave. An employer may grant employees paid training leave with wage or salary in the amount of their average income. The government institutions are not actively involved in the training leave mechanism. Firm-level collective agreements usually define the framing setup of the training leaves.

Employers and employees can agree on a payback clause in a 'Qualification agreement'. Thereby, the employee will work for the employer for an agreed period (no more than 5 years) after completing training to compensate the employer for the training expenses incurred. If an employee decides to terminate the employment before the agreed period, he/she must reimburse the costs of the training (up to 100%). If an employee partly fulfilled his/her commitment to remain in employment for the duration of the agreed period, the amount to be repaid will be reduced proportionately. If the training undertaken by the employee leads to 'deepening' (rather than upgrading) qualification, the agreement may be concluded if the anticipated costs of training amount to at least EUR 1 700. The Labour Code stipulates minimum requirements. Modifications in favour of the employee are subject to negotiations between employee and employer, or to collective agreements.

Based on a dismantled compulsory system, companies join in on a voluntary basis and contribute to sectoral as well as regional training funds. The training costs of the Employee Training Fund are covered by the employees of the employers, who regularly contribute to the Fund via a levy amounting to 1% of minimum gross salary in the Republic of Slovenia per employee (which is EUR 6.5 per employee per month in 2020). Any formal and non-formal education and training is eligible for funding. The financing of the costs of education and training of employees with the same employer in a calendar year may not exceed EUR 300 per individual employee. An individual employer cannot receive more than EUR 7 000 in reimbursed education and training costs in a calendar year. The operation/management of the training fund is under the Foundation for Employees Training.

Companies can deduct costs for research and development activities including education and training costs from their taxable profits. Any formal and non-formal education and training costs intended exclusively for the needs of research or development projects carried out in the company can be eligible for deduction. Up to 100% of education and training costs may be deducted. The tax incentive can be used in each calendar year. All companies paying Corporate Income Tax (CIT) are eligible for this incentive.

Companies paying Corporate Income Tax (CIT) and employing an apprentice or a student to undergo practical training may claim a reduction in the tax base but not exceeding 20% of the average monthly salary in Slovenia. Training programmes for vocational education, allowing to obtain a qualification of ISCED 3-5 level, are eligible. The eligible costs are the monthly salary of an apprentice or a student that is undergoing practical training in the company. The tax incentive can be used once in each calendar year.

Persons holding the status of a student are subject to a more favourable treatment for purposes of the withholding tax by the Student Work Service. The Student Work Service only withholds the tax when income of more than EUR 400 / month is paid out at once. However, if they earn more than the set amount that is dependent on the general annual tax allowance per year they pay tax according to the tax rate schedule.

Companies existing for at least one year and employing and providing training to previously unemployed adults can apply for the grant. The eligible costs of training are refunded to the company. Eligible costs include fees and other costs related to the training. The training participant receives a bonus for activity and for transport. The standard cost of the training is in proportion to the amount of training provided (for 2-month training: EUR 526; for 3-month training: EUR 732). The funds are allocated via public tender, including preferential treatment (receiving extra points in the tender) when employing specific vulnerable groups. The same applicant can re-use the grant after a break of a particular period.

This is a 5-year project that offers free training for mentors of high school pupils and students in the field of vocational education. The project encourages strengthening the skills of mentors in companies for the quality implementation of mentoring high school pupils and students that must undergo vocational/practical training within their formal educational programme. The funds (80% EU-provided, 20% SI-provided) are allocated each year to two applicants that were granted through a public tender in 2016. There is no preferential treatment.

The Ministry of Labour, Family and Social Affairs offers national scholarships to young persons coming from socially and financially disadvantaged family backgrounds. The students up to 27 years old and the secondary school pupils up to 22 years old may apply. The eligible education and training activities cover fields of study offered by Slovene universities and high schools. Corporate scholarships are granted by employers, who want to ensure the development of appropriate staff and thus encourage the development of companies. High school pupils and students can also apply for this scholarship. The amount of basic scholarship varies from approx. EUR 36 per month up to approx. EUR 195 per month depending on the amount of average monthly income of the household in which the applicant resides. Beneficiaries may receive a bonus for success at university/school (from approx. EUR 17 per month up to approx. EUR 41 per month), a bonus of approx. EUR 82 per month in case a beneficiary's permanent residence is more than 25 km away from the educational institution. Additionally, beneficiaries with special needs receive a monthly bonus in the amount of approx. EUR 51.

Adults can use a loan scheme introduced to support students in initial education to cover tuition fees in higher education, living costs or any other costs during full-time education. The scheme is managed via private retail banks. The maximum amount depends on the bank and varies from EUR 2 000 up to EUR 6 300 with a fixed interest rate and free credit granting. The operation/management of the loan is under commercial banks that offer loans for students. Specific rules (i.e. repayment mechanism, interest rate, loan distribution, loan size) depend on the bank and the individual contract between the bank and the loan taker.

An employee has the right to be absent from work on days when he/she takes the exams for the first time. If education/training is in the interest of the employer/initiated by the employer, the costs are paid by the employer. If education/training is in the interest of the employee, the costs are covered by the employee. Collective agreements, contracts of employment or educational contract may define more favourable rights, for example, more days of training leave for each exam, additional training leave for preparing a masters paper or for doctoral study. The maximum period of the training leave is 30 working days. Specific conditions (i.e. payments, re-using, rights of employee, information provision) depend on the employer.

Employers and employees can agree on a payback clause. In compensation for employer-provided/financed training, employees commit themselves to stay in the company for an agreed period or (partially) pay back the costs of training. Direct costs of training (e.g. cost of enrolment and fees) and wages paid during training (borne by employer) can be subject to a payback clause. Specific conditions (i.e. the period of refund, refund rates, restrictions of payback clause depending on the employment type, types of training eligible) depend on the agreement between employer and employee.

Companies in the construction sector (as defined by NACE Rev. 2) have to pay a compulsory levy calculated as a percentage of payroll. The level of levy determined by the social partners' board members, and it is currently a 0.35% of the Social Insurance contribution bases for the period 2018-2021. These payments make up the budget of the Labour Foundation. The Labour Foundation for Construction develops its activities for sector companies, workers and the unemployed. For each of them, different activities and services are provided. The Foundation provides services for sector-related occupational health and safety (tutorials, OSH-related practical experiences, advisory services), employment promotion (including a job portal, recruitment and placement services, employment guidance or the development of the so-called Construction Professional Card), as well as other information-related services relevant for the sector (including the provision of studies on emerging sector skill needs, training manuals, sector analysis on different domains, etc). 100% of eligible costs can be covered. The idea is to make the Foundation a sectoral knowledge centre for the sector that diffuses this knowledge to the sector. Special treatment is given to some specific groups, particularly to unemployed workers. They can benefit from specific ad-hoc activities, including training-related ones.

All private companies and employees pay a monthly professional training fee to Social Security ('cuota de formación profesional' in Spanish). This fee is calculated as a fixed share of the payroll (0.6 % and 0.1 % for companies and employees respectively). This contribution is channeled to the system of vocational education and training for employment. The system also has other sources of funding, namely the State (General Administration) and the European Social Fund, which may provide resources to autonomous communities to fund some specific programmes which meet the requirements (specifically those supply-driven schemes aimed at the unemployed). In January every year, companies have an 'annual training credit' available, which can be used to cover demand-driven schemes costs by means of discounts in social security contributions, once training actions are finalised and paid by the company. Supply-driven schemes are free for individuals. The most important demand-side schemes managed by Fundae are training delivered/planned by companies ('formación programada por las empresas') and individual training leaves ('permiso individual de formación, PIF'). Fundae also manages important supply-side schemes, such as training for employed workers and the unemployed ('formación de oferta'). Concerning the latter, there are different types of programmes, for which training actions are defined in calls, which could cover several years. Women, older than 45 years of age and non-qualified people are preferential groups.

Companies located in the Basque country that have a workforce of 35 or more employees can apply for support for their training actions. Such training actions need to be part of a well-defined company training plan. The grant supports any training aimed at improving skills directly related to the company's productive process. The duration of any supported training activity should have a duration between 6 and 270 training hours per participant and year. The companies must guarantee that the training actions for whose execution the grant is requested have not been already subject to a discount in the FUNDAE national model. The amount of the lump-sum depends on the number of companies applying for the instrument and fulfil the existing criteria. The amount is calculated via several appraisal criteria, including the size of companies, the strategic nature of the training activities or its degree of innovativeness. Certain types of training fields are also given preference. Eligible cost include fees and other training related costs. Smaller companies are given preference (minimum size 35 workers). Companies can apply for the grant each year.

According to general national legislation, the training check targets the unemployed. The pilot project applied in 2019 targets unemployed persons interested in obtaining a professional certificate (for officially accrediting informal skills) in the professional field 'trade and marketing', and living in the autonomous community of Madrid. It is regional public employment services officers that assess candidates to take part in the training check following their professional path. No preferential treatment is applied for a particular eligible group. National legislation does not specify costs covered. In the pilot project developed by the autonomous community of Madrid in 2019, types of learning content eligible referred to courses aimed at obtaining the professional certificate (for officially accrediting informal skills) in the 'trade and marketing' professional field.

Adults can use this loan scheme which was introduced to support students in initial education to cover tuition fees in full-time higher education. The initiative is aimed at students who apply for studies in universities that adhered to the AGAUR agreement. No preferential treatment is applied. The loans are provided by private retail banks based on funds from the private capital market. The government provides a loan guarantee. There are two types of loans with the maximum amounts: EUR 7 000 (loan to fund fees for university studies) and EUR 30 000 (a loan for post-graduate studies, which may compensate also for living costs). Repayment rates are fixed (monthly rates). The interest rate is regulated by the State.

Employees can participate in vocational education and training while receiving their wages. All employees (in companies that pay the professional training fee to Social Security, 'cuota de formación profesional' in Spanish) are eligible (except for employees in public administration). This short term leave allows an employee to carry out an officially recognised training activity during working time, with no direct cost for the company. The eligible duration of the training leave is 1-25 working days. Employers can deduct the costs related to employees' training leave from their contributions to the social security system. The individual training leave pays for the salary costs of the employee (base salary, seniority and fixed complements) while he/she is attending training. The payment is limited to 200 hours per year and per employee. Only training time devoted to face-to-face learning (classes and tutorials) can be included in these 200 hours. Training programmes eligible must lead to a formal qualification (formal education). Employees can use the training leave once in each calendar year.

This measure is a workers' right included in the Workers' Statute. Employees who have worked for a company for at least one year are entitled to a 20-hour paid leave per year to undertake vocational education and training linked to the activity of the company. Eligible training includes vocational education and training for employment, which must be related to the company's activity. The eligible duration of the training leave is 0-3 working days. Companies pay the salaries of workers while they are in training. Training is organised by the company (either directly delivered or subcontracted). If applying for the schemes proposed by Fundae, companies could deduct training costs from their contribution to the social security system. The measure can be re-used by the same applicant once in each calendar year.

Following the Spanish Workers' Statute (article 21), employers and employees can agree on a payback clause. Thus, in compensation for employer-provided/financed training, employees and employers may sign a written agreement where the employees commit themselves to stay in the company for an agreed period (but no longer than 2 years). If the employee leaves the company before the agreed time, the employer is entitled to compensation for damages.

Individuals are entitled to deduct educational costs of continuing vocational training that is necessary to maintain their current job position from their tax base in case all costs reported in the respective category exceed SEK 5 000 (approx. EUR 470) per year. The state co-funding - in the form of foregone tax revenues - equals eligible costs multiplied by the marginal tax rate (between 32 and 52%). The minimum earning per year required for application is SEK 20 000 (approx. EUR 1 900). Deductions are also allowed for education for which a person receives taxable study allowance. Costs permitted for deductions include study material, course costs and travel costs. Expenses regarding general education, upskilling measures for job changes and costs covered by tax-free allowances or grants are not eligible. The same applicant can re-use the scheme once in each calendar year.

This scheme is aimed at persons with foreign education who need to supplement their education in Sweden in order to be able to work in the profession the person is trained in. The eligible group includes unemployed recent migrants who got their resident permit within the last 3 years and who have a qualification or work experience in a shortage occupation. They have to be or have been enrolled in the introduction programme and have signed an individual introduction plan. Recent immigrants with experience or training in one of 40 shortage occupations in 14 industries are offered support including validation, further education, in-service training, and work placement in order to promote a fast entrance into the Swedish labour market. Along with the described support beneficiaries are also entitled to support for living costs. 100% of study costs related to an educational plan can be funded.

The Study Entrance Grants aims to support the unemployed with short prior education whose labour market prospects significantly can be improved by gaining a qualification on the basic or upper-secondary level. Applicants must have been unemployed or in an ALP measure six months within the last 12 months. The grant is managed by the municipalities that can apply slightly different rules for the criteria an applicant and their envisaged education have to meet. In general, applicants should lack a qualification on the higher secondary level (Swedish gymnasium) and have good chances to increase their employability by pursuing a second chance education. The study programmes eligible for the grant include education on the level of compulsory or upper secondary schools (Komvux) or general courses on those levels in liberal adult education institutions (Folkhögskola). The educational activity has to be performed on a level of at least 50% (according to study credits) for at least three weeks. The benefit can be granted for a maximum of 50 weeks of full-time studies. The maximum amount of funding is EUR 10 625 plus a potential child allowance of EUR 1 931. The minimum amount of funding is EUR 319.

Among other unions the organisation Unionen (Sweden's largest trade union on the private labour market) offers financial assistance in further education under the label Student Support (Studiestöd) to their members. The intention of the grant is to increase employees' skills and thus strengthen their role in the labour market. Courses at universities, in general adult education (Komvux), vocational schools (Yrkesvux) or liberal adult education (Folkhögskola) are eligible to co-funding up to SEK 3 425 (approx. EUR 322) per semester and up to SEK 13 700 (approx. EUR 1 288) in total. Eligible costs include course fees, literature and learning material costs.

Adults can use a loan scheme introduced to support students in initial education to cover tuition fees in higher education and living costs during full-time education. Eligible education and training for adults include adult primary and secondary education (komvux), adult vocational secondary education (yrkesvux) as well as higher education and other post-secondary education. Students can choose the loan as an optional or additional component to a grant. The amount of financial aid depends on whether the individual is a full-time student or a part-time student.

All employees (that have been employed for the previous 6 months or a total of 12 months during the past 3 years) have a right to unpaid educational leave for both short and long educational programmes. They can require full-time or part-time leave. While the leave as such is unpaid, they can receive a grant (wage-replacement) through the Studiemedel scheme (Student aid - grant and loan scheme). Employees file an application for leave to their employer two weeks before the start for activities up to one week or trade union courses or six months before the start of a longer learning activity. The employer cannot refuse the training leave, but only postpone it for good reasons. The learning activity does not need to be connected to an individual job or occupation, but a hobby or leisure activities are excluded. There is no limitation to re-use the training leave.

In Sweden, the applicable laws set no explicit limitations to a payback clause, that is an agreement between employer and employee on the payback of training costs covered by the employer in case of voluntary termination of the employment by the employee. The parties can freely agree on any component of the payback clause. Agreements deemed unfair, however, can be challenged in the Labour Corts. Overall, the application of payback clauses for training costs is perceived as of limited importance within the overall co-funding arrangements for CVT.

The Adult Education Budget (AEB) funds qualifications and programmes for learners aged 19+. The total AEB budget is set by the UK Government, with the Education and Skills Funding Agency (EFSA) confirming each FE provider's funding allocation or maximum contract value for the forthcoming year. Providers earn funding up to their maximum by delivering education and training that is approved for public funding. Employers and learners can access AEB funding via their local training provider or FE College. The AEB is a resource for employers who need to improve the skills of their workforce to meet the future challenges of automation and skills shortages. It can support staff to gain new skills, improve their current level of knowledge in an occupation, or prepare them for an apprenticeship. Individual learners can gain new skills to support career development for career changes, or improve progression opportunities in their employment.

Companies of the construction sector with a total wage bill of over GBP 80 000 (approx. EUR 95 031) must contribute 0.5% of their payroll and 1.5% of their sub-contractor payroll to a training fund. In return, training costs of employers (including those not liable to pay the training levy) are refunded. The grant is GBP 50 (approx. EUR 59) per person for each full day of training. Eligible education and training activities include apprenticeships, professional courses, technological management, short-duration training, vocational courses, and some e-learning/modular training programmes. Only CITB-registered firms can benefit from the fund.

Companies of the construction engineering sector are obliged by law to contribute a share of the payroll (1.2% of the total payments to employees and labour-only contractors) to a training fund. In return, training costs of employers (including those not liable to pay the training levy) are refunded. Eligible education and training activities include apprenticeship, upskilling, reskilling. Engineering constructions companies are the principal eligible group. Training grants and graduate development grants are available to employees of eligible companies.

The FWDF provides UK Apprenticeship Levy-Payers (levy set at 0.5% of annual pay bill) with flexible workforce development training opportunities to support inclusive economic growth through up-skilling or re-skilling of their employees. The FWDF is particularly targeted at addressing skills gaps and the training needs of the older workforce and those with protected characteristics. The FWDF is a flexible fund, meaning employers can choose the training they need, select a college of their choice, use the Fund to address priority skills gaps, and pass on the benefits of the Fund access to their supply chain. Each levy-payer is able to access a maximum total funding of GBP 15 000 per year (approx. EUR 17 800).

The Film Skills Investment Fund (FSIF) directly supports skills and training for the UK film industry, including bursaries for individual beneficiaries. Studios and production companies producing films in the UK are encouraged to contribute 0.5% of their core UK expenditure up to a cap of GBP 58 200 (approx. EUR 69 270) per production, into the Film Skills Fund. If films receive public support, they are required to contribute the 0.5% to the FSIF. High-end TV Skills Fund, established in return for the tax credit productions costing more than GBP 1 000 000 (approx. EUR 1 187 888) an hour, supports training programmes for new entrants and the continuous professional development of crew and talent. Sector workers in the Film and High-end TV sectors in the UK are eligible for this scheme. Eligible costs for a bursary include accommodation, disability access support, care, driving lessons, equipment/clothing/software licenses, subsistence, training, travel, and bespoke training/coaching.

Public funding is available for apprenticeships for adults (aged 25 and over) in a number of economically important sectors. The public co-funding is 50% of the eligible education and training costs for the off-the-job component from the Department for the Economy. The eligible costs are the training component in eligible courses by pre-approved suppliers. For employers who have an apprentice who successfully completes a level 2 or level 3 course, there is an Employer Incentive Payment, ranging from between GBP 250 - 1 500 (approx. EUR 297 - 1 782) depending on the complexity and level of the programme and the age of the apprentice on joining the programme. There is no preferential treatment.

The Department for Health provides funding for employers in the care sector to up-skill their staff. Employers may apply for funding for training programmes that range from health and social care 'license to practice' qualifications to higher-level apprenticeships and Master's courses. Funding is available for course fees (or employer contributions) and associated costs such as employees' salaries while they are undertaking training, coaching and mentoring costs, venue costs for the training, and wage replacement costs. All costs must be incurred before being claimed and employers will need records in place to provide evidence. Organisations apply for the fund through a Partnership and must be operating in England, comply with Adult Social Care Workforce Data Set requirements. The sectors eligible for funding (i.e. priority training areas for fundings) are defined each annual funding cycle and available through the skills for care website. This is de minimis grant funding.

Skills Support for the Workforce is managed by Serco (contractor) through 15 Local Enterprise Partnerships to provide a range of bespoke training programmes and qualifications including IT, leadership, and management, as well as vocationally relevant courses targeting specific areas of improvement. The training is designed to meet skills gaps within local businesses, with a focus on the LEP's priorities to help boost the local economy in each area. Local companies (depending on region and regional priorities) can apply for fully-funded training for their workforce. There is no defined co-funding minimum or maximum, this is a demand-side instrument that is then allocated through regional enterprise partnerships. Similarly, eligible training is defined according to regional priorities. Employers can receive full or partial funding training costs for their employees. This is de minimis funding.

The MOD promotes lifelong learning among members of the Armed Forces, and this is encouraged through the Learning Credit schemes. The Enhanced Learning Credit (ELC) scheme helps eligible Service personnel (SP) or Leavers (SL) with the cost of learning. The scheme allows a single award in each of a maximum of three separate Financial Years, or a single aggregated lower-tier award. ELCs may be claimed for learning which is an integral part, and results in the cost-effective achievement, of a nationally recognised qualification at Level 3 or above. 80% of eligible costs can be covered (up to EUR 7 127). The ELC scheme permits Regular SPs to pursue their personal development, both during their Service and generally for 5 years after discharge.

Individuals may apply for the grant to finance their learning/training if they are not undertaking any secondary, further, or higher education, do not have a degree or above, and have an income of GBP 22 000 (approx. EUR 26 133) a year or less or are on benefits. The eligible activities include education and training delivered by 460 approved learning providers. The maximum funding individual may receive amounts to GBP 200 (approx. EUR 238). The same applicant can re-use the grant once in each calendar year.

Advanced learner loans are based on contracts between the Secretary of State for Education, acting through the Education and Skills Funding Agency, and education and training providers. The contract allows education and training providers to receive loans payments from the Student Loans Company on behalf of learners (if they are 19 years of age or older) and loans bursary payments from the Education and Skills Funding Agency. The Advanced Learning Loan Scheme is a scheme designed to help learners cover the cost of college or training courses. The course must meet the eligible Level 3 or 4 courses. Repayment depends on income. Learners make repayments at 9% of annual earnings above GBP 21 000 (approx. EUR 24 946). If annual earnings fall below GBP 21 000 (approx. EUR 24 946), repayments stop and only restart when earnings increase to more than GBP 21 000 (approx. EUR 24 946). There is no opportunity to re-use the loan.

A Professional and Career Development Loan is a commercial bank loan to help learners pay for learning that leads to their employment. Only individuals who have been unemployed for at least three months before starting the course are eligible for this loan. The maximum amount that a learner can borrow with a Professional and Career Development Loan is GBP 10 000 (approx. EUR 11 879). Up to this limit, a learner can borrow 100 % of the course fee only if they have been registered as unemployed for at least three months before starting their course. If a learner has not been registered as unemployed for at least three months, they will only be able to borrow a maximum of 80 % of their course fees. While they are in learning, and for up to one month afterward, the Skills Funding Agency will pay the interest on the loan.

Employees of bigger companies (at least 250 people) may have the right to ask for a leave for training or study. They must have worked for their employer for at least 26 weeks. Training must help staff do their job better. Time off is usually unpaid unless the employer agrees to pay it.

In the UK, the applicable laws set no explicit limitations to a payback clause, that is an agreement between employer and employee on the payback of training costs covered by the employer in case of voluntary termination of the employment by the employee. The parties can freely agree on any component of the payback clause. Agreements deemed unfair, however, can be challenged in the Labour Courts. Overall, the application of payback clauses for training costs is perceived as of limited importance within the overall co-funding arrangements for CVT.