Overview | CEDEFOP

Countries	Training fund	Tax incentive for companies	Tax incentive for individuals	Grant for companies	Grant for individuals	Loan	Training leave	Payback clause
Austria	Austria 1 entries Social and further training fund for temporary work in Austria Single instrumentTraining fund	Austria 2 entries Training tax allowance Single instrumentTax incentive for companies Tax credit Single instrumentTax incentive for companies	Austria 1 entries Tax allowable professional expenses Single instrumentTax incentive for individuals	Austria 5 entries Qualification funding for employees Single instrumentGrant for companies Qualification Initiative - Construction Example for a group of instrumentsGrant for companies Impulse Qualification Network Single instrumentGrant for companies Funding for further education and training of entrepreneurs, managers and specialised workers in Burgenland. Example for a group of instrumentsGrant for companies Funding by Economic Promotion of Austrian Bundesländer Group of instrumentsGrant for companies	Austria 6 entries Double Thousand Euro Bill for Further Education Example for a group of instrumentsGrant for individuals Learning account of Upper Austria Example for a group of instrumentsGrant for individuals Education voucher of the Chamber of Labour Example for a group of instrumentsGrant for individuals Education bonus of the Chamber of Labour of Lower Austria Example for a group of instrumentsGrant for individuals Funding of individual further education by Austrian Bundesländer Group of instrumentsGrant for individuals Funding by the Chambers of Labour Group of instrumentsGrant for individuals		Austria 1 entries Training leave/training part-time Single instrumentTraining leave	Austria 1 entries Training costs refund Single instrumentPayback clause
Belgium	Belgium 1 entries Training fund for electricians Example for a group of instrumentsTraining fund	Belgium 1 entries Training-job insertion plan Single instrumentTax incentive for companies		Belgium 8 entries Training fund for household/personal services Example for a group of instrumentsGrant for companies Cheque/voucher for training job seekers Single instrumentGrant for companies Training voucher Single instrumentGrant for companies Adaptation credit Single instrumentGrant for companies Adaptation credit - tutelage section Single instrumentGrant for companies Strategic transformation support Single instrumentGrant for companies SME portfolio Single instrumentGrant for companies Individual apprenticeship Single instrumentGrant for companies	Belgium 1 entries Training vouchers Single instrumentGrant for individuals		Belgium 3 entries Paid education leave Single instrumentTraining leave Paid training leave Single instrumentTraining leave Time credit Single instrumentTraining leave	Belgium 1 entries Payback clause Single instrumentPayback clause
Bulgaria		Bulgaria 1 entries Tax incentives related to the provision of scholarships Single instrumentTax incentive for companies		Bulgaria 1 entries Financial resources for adult learning Single instrumentGrant for companies	Bulgaria 2 entries Training voucher Single instrumentGrant for individuals Training within the programme 'Chance for a Job' Single instrumentGrant for individuals		Bulgaria 1 entries Leave for studies Single instrumentTraining leave	Bulgaria 1 entries Payback clause Single instrumentPayback clause
Croatia		Croatia 1 entries State aid for education, training and research and development projects Single instrumentTax incentive for companies		Croatia 2 entries Training aid/knowledge is paying off for employed persons Single instrumentGrant for companies Aid to preserve jobs/aid for education and training of workers Single instrumentGrant for companies	Croatia 1 entries Education for unemployed: literacy programme Single instrumentGrant for individuals		Croatia 1 entries Education leave Single instrumentTraining leave	Croatia 1 entries Payback Clause Single instrumentPayback clause
Cyprus	Cyprus 3 entries Human Resource Development Fund - Human Resource Development Authority of Cyprus (HRDA)- Single-Company Training Programmes in Cyprus Single instrumentTraining fund Human Resource Development Fund- Human Resource Development Authority of Cyprus (HRDA)- Single-Company Training Programmes Abroad Single instrumentTraining fund Human Resource Development Fund- Human Resource Development Authority of Cyprus (HRDA) Single instrumentTraining fund
Czech Republic		Czech Republic 1 entries Deduction of expenses on adult professional education - tax allowance Single instrumentTax incentive for companies	Czech Republic 2 entries Tax allowance for students continuously preparing for future employment Single instrumentTax incentive for individuals Tax credit for examinations for recognition of learning outcomes Single instrumentTax incentive for individuals	Czech Republic 3 entries Grants under Operational Programme Employment (OPE); ESF programming period 2014 - 2020 Single instrumentGrant for companies Grant for induction training (active employment policy scheme) Single instrumentGrant for companies Re-qualification / re-training by choice (NEW) Single instrumentGrant for companies			Czech Republic 1 entries Leave for qualification upgrading Single instrumentTraining leave	Czech Republic 1 entries Payback clause Single instrumentPayback clause
Denmark	Denmark 4 entries The Industry Competence Development Fund Example for a group of instrumentsTraining fund Building and Construction Development Fund Example for a group of instrumentsTraining fund Employers' Reimbursement System Single instrumentTraining fund Sectoral training funds (established under various names) Group of instrumentsTraining fund			Denmark 2 entries Adult apprenticeship subsidy scheme Single instrumentGrant for companies Training allowance (compensation for lost wages and travel grant) Single instrumentGrant for companies	Denmark 2 entries State educational support for adults Single instrumentGrant for individuals State educational support - grant and loan scheme Single instrumentGrant for individuals		Denmark 1 entries Training leave Single instrumentTraining leave
Estonia		Estonia 1 entries Training expenses related to business, tax allowance for entrepreneurs [deductions from business income] Single instrumentTax incentive for companies	Estonia 1 entries Training expenses reducing the taxable income Single instrumentTax incentive for individuals	Estonia 1 entries Measure for supporting the development of knowledge and skills Single instrumentGrant for companies		Estonia 1 entries study loan Single instrumentLoan	Estonia 1 entries Study leave Single instrumentTraining leave	Estonia 1 entries Agreement on compensation for training expenses Single instrumentPayback clause
Finland		Finland 1 entries Tax allowance for companies - Deduction from company income tax for employee training expenses Single instrumentTax incentive for companies	Finland 2 entries Tax allowance for individuals - Deduction in personal income tax for expenses related to the maintenance of professional or vocational skills Single instrumentTax incentive for individuals Study loan compensation / Study loan tax deduction Single instrumentTax incentive for individuals	Finland 1 entries Apprenticeship training subsidy for unemployed Single instrumentGrant for companies	Finland 5 entries Education Fund Single instrumentGrant for individuals Adult education allowance Single instrumentGrant for individuals Scholarship for qualified employees Single instrumentGrant for individuals Voucher system in liberal adult education Single instrumentGrant for individuals Study grant and loan guarantee Single instrumentGrant for individuals		Finland 1 entries Training leave Single instrumentTraining leave
France	France 2 entries Contribution to the continuing vocational training Group of instrumentsTraining fund Apprenticeship tax Single instrumentTraining fund	France 1 entries Tax credit for training expenses of entrepreneurs Single instrumentTax incentive for companies		France 1 entries Action to expand employment and skills in the temporary work sector Single instrumentGrant for companies	France 1 entries Individual Learning Account Single instrumentGrant for individuals	France 1 entries Student loan guaranteed by the State Single instrumentLoan	France 3 entries Individual training leave Single instrumentTraining leave Skills assessment leave Single instrumentTraining leave Validation of prior experience leave Single instrumentTraining leave	France 1 entries Payback clause Single instrumentPayback clause
Germany	Germany 1 entries Training fund in scaffolding sector Single instrumentTraining fund	Germany 1 entries tax allowance - operating expenses Single instrumentTax incentive for companies	Germany 1 entries Tax allowance - work-related (income-related) expenses/special expenses Single instrumentTax incentive for individuals	Germany 6 entries Mecklenburg-Vorpommern: cheque for companies and entrepreneurs Example for a group of instrumentsGrant for companies Funding Program for Specialised Workers Courses - focus on electric mobility (ESF 2014-2020) Baden Württemberg Example for a group of instrumentsGrant for companies Funding for companies by German Länder Group of instrumentsGrant for companies Nordrhein-Westfalen: education cheque Example for a group of instrumentsGrant for companies Further training for low skilled and older employees in companies (WeGebAU) Single instrumentGrant for companies Education Cheque Brandenburg Example for a group of instrumentsGrant for companies	Germany 5 entries Education bonus Single instrumentGrant for individuals Master craftsmen-BAFöG Single instrumentGrant for individuals BAFöG (Bundesausbildungsförderungsgesetz) Single instrumentGrant for individuals Scholarship for advancement Single instrumentGrant for individuals Individual Funding by German Länder Group of instrumentsGrant for individuals	Germany 1 entries Student´s loan. Reconstruction Loan Corporation Single instrumentLoan	Germany 3 entries Educational leave, Bremen Example for a group of instrumentsTraining leave Educational leave, Hessen Example for a group of instrumentsTraining leave Educational leave Group of instrumentsTraining leave	Germany 1 entries Payback commitment Single instrumentPayback clause
Greece	Greece 1 entries Account for employment and vocational training (LAEK) Single instrumentTraining fund					Greece 1 entries Interest-free student loans Single instrumentLoan
Hungary	Hungary 1 entries Training sub-fund of the National Employment Fund - Vocational Training Contribution Single instrumentTraining fund			Hungary 1 entries Training subsidies for job retention (preventive training) Single instrumentGrant for companies	Hungary 1 entries Accepted labour market training programme Single instrumentGrant for individuals	Hungary 1 entries Student loan Single instrumentLoan	Hungary 1 entries Learning contract Single instrumentTraining leave	Hungary 1 entries Payback clause Single instrumentPayback clause
Ireland	Ireland 1 entries National Training Fund (NTF) Single instrumentTraining fund	Ireland 1 entries Tax incentive for companies Single instrumentTax incentive for companies	Ireland 1 entries Tax relief for tuition fees in respect of third level education Single instrumentTax incentive for individuals	Ireland 4 entries Skillnets Single instrumentGrant for companies IDA Training Grants Programme Single instrumentGrant for companies Skills for Work Single instrumentGrant for companies Disability Awareness Training Support Scheme Single instrumentGrant for companies	Ireland 2 entries The Learner Fund Single instrumentGrant for individuals Student Grant Scheme Single instrumentGrant for individuals			Ireland 1 entries Payback clause Single instrumentPayback clause
Italy	Italy 1 entries Joint Interprofessional funds for continuing education Group of instrumentsTraining fund	Italy 1 entries Regional tax on productive activities (IRAP) Single instrumentTax incentive for companies	Italy 2 entries Tax credits – costs related to training are deducted from the tax due. Single instrumentTax incentive for individuals Tax allowance (deduction from the gross income to arrive at the taxable income) for costs related to participation in conference, seminars, updating courses for freelance workers. Single instrumentTax incentive for individuals	Italy 1 entries Grant for companies Single instrumentGrant for companies	Italy 1 entries Voucher for individuals Single instrumentGrant for individuals	Italy 1 entries Loan for studies Single instrumentLoan	Italy 1 entries Paid Study Leaves Single instrumentTraining leave
Latvia		Latvia 2 entries Tax incentives for companies Single instrumentTax incentive for companies Tax incentives for companies Single instrumentTax incentive for companies	Latvia 1 entries Justified expenses for education and medical services Single instrumentTax incentive for individuals			Latvia 1 entries Study loan Single instrumentLoan	Latvia 1 entries Study leave Single instrumentTraining leave	Latvia 1 entries Payback clause Single instrumentPayback clause
Lithuania			Lithuania 1 entries Tax allowance Single instrumentTax incentive for individuals	Lithuania 1 entries The development of human resources in companies Single instrumentGrant for companies		Lithuania 1 entries State supported loans for students of higher education Single instrumentLoan	Lithuania 1 entries Training leave Single instrumentTraining leave	Lithuania 1 entries Payback clause Single instrumentPayback clause
Luxembourg	Luxembourg 3 entries Institute for training in construction sector Single instrumentTraining fund Sectoral training fund for temporary work Single instrumentTraining fund Banking Training Institute (IFBL) Single instrumentTraining fund	Luxembourg 1 entries Joint funding of training (of the company training plan)/ support and development of continuing training Single instrumentTax incentive for companies					Luxembourg 2 entries Paid individual training leave Single instrumentTraining leave Paid training leave for Luxembourgish language learning Single instrumentTraining leave	Luxembourg 1 entries Payback clause Single instrumentPayback clause
Malta		Malta 1 entries Scholarships to employees Single instrumentTax incentive for companies	Malta 1 entries Get Qualified Single instrumentTax incentive for individuals	Malta 1 entries Training Aid Framework (TAF) Single instrumentGrant for companies	Malta 1 entries Training Subsidy Scheme Single instrumentGrant for individuals	Malta 1 entries Youth Specialisation Studies Scheme Single instrumentLoan	Malta 1 entries Training leave Single instrumentTraining leave
Netherlands	Netherlands 3 entries Training and development fund for metal processing sector Example for a group of instrumentsTraining fund Training and development fund for temporary work agency sector Example for a group of instrumentsTraining fund Training and Development Funds Group of instrumentsTraining fund		Netherlands 1 entries Tax reduction for study costs or other education related expenditures Single instrumentTax incentive for individuals	Netherlands 2 entries Cofunding of the cost for recognition of prior learning Single instrumentGrant for companies Training vouchers Single instrumentGrant for companies	Netherlands 2 entries Voucher experiment for part-time studies Single instrumentGrant for individuals Study grant Single instrumentGrant for individuals	Netherlands 1 entries study loan Single instrumentLoan	Netherlands 1 entries Training leave Group of instrumentsTraining leave	Netherlands 1 entries Payback clause Group of instrumentsPayback clause
Poland				Poland 4 entries National Training Fund Single instrumentGrant for companies Reimbursement of training cost - according to the Act of 11 October 2013 on special measures related to the protection of jobs. Single instrumentGrant for companies Training vouchers within Regional Operational Programmes 2014-2020 Group of instrumentsGrant for companies Training vouchers for companies Single instrumentGrant for companies	Poland 2 entries Training voucher Single instrumentGrant for individuals Financing the cost of post-graduate studies Single instrumentGrant for individuals	Poland 1 entries Training loan from the Labour Fund Single instrumentLoan	Poland 1 entries Training leave Single instrumentTraining leave	Poland 1 entries Payback clause Single instrumentPayback clause
Portugal			Portugal 1 entries Education and professional training expenses Single instrumentTax incentive for individuals	Portugal 2 entries Portugal 2020 - Support to company training Single instrumentGrant for companies Internships REATIVAR Single instrumentGrant for companies		Portugal 1 entries Credit line for higher education students with mutual guarantee Single instrumentLoan	Portugal 2 entries Vocational training - Continuing training Single instrumentTraining leave Worker student statute Single instrumentTraining leave	Portugal 1 entries Payback clause Single instrumentPayback clause
Romania		Romania 2 entries Tax allowance Single instrumentTax incentive for companies Private scholarships Single instrumentTax incentive for companies		Romania 2 entries State/minimis support scheme co-financed from ESF within the Sectoral Operational Programme Human Resource Development (SOP HRD), Key area of intervention (KAI) 3.2 Training and support for companies and employees to promote adaptability Single instrumentGrant for companies State/minimis support scheme co-financed from ESF within the Sectoral Operational Programme Human Resource Development (SOP HRD), KAI 2.3: Access and participation in CVT Single instrumentGrant for companies			Romania 1 entries Training leave Single instrumentTraining leave	Romania 1 entries Payback clause Single instrumentPayback clause
Slovakia		Slovakia 1 entries Tax allowance for training and re-qualification of employees, and own training facilities Single instrumentTax incentive for companies		Slovakia 1 entries Grants under ESF Operational Programmes Single instrumentGrant for companies		Slovakia 1 entries Student Loan Fund Single instrumentLoan	Slovakia 1 entries The right to absence from work for educational purposes Single instrumentTraining leave	Slovakia 1 entries Qualification agreement - payback clause Single instrumentPayback clause
Slovenia	Slovenia 1 entries Foundation for Employee Training Group of instrumentsTraining fund	Slovenia 2 entries Research and development tax incentive Single instrumentTax incentive for companies Tax allowance for practical part of vocational education and traning Single instrumentTax incentive for companies	Slovenia 1 entries Student allowance Single instrumentTax incentive for individuals	Slovenia 2 entries Co-financing incentives for employers to provide practical training with work on the basis of the educational programmes leading to a qualification.“From faculty to practice – Promoting the acquisition of first work experience for young people Single instrumentGrant for companies Co-financing incentives for employers to provide practical training at the workplace Single instrumentGrant for companies	Slovenia 1 entries National scholarships, sponsorships Single instrumentGrant for individuals		Slovenia 1 entries Training Leave Single instrumentTraining leave	Slovenia 1 entries Payback clause Single instrumentPayback clause
Spain	Spain 2 entries Training fund of the Tripartite Foundation for Training for Employment - training delivered by companies. Single instrumentTraining fund Construction Labour Foundation - Training Single instrumentTraining fund			Spain 1 entries Calls for economic support to the development of strategic training actions (Basque Foundation for Continuing Vocational Training) Single instrumentGrant for companies		Spain 1 entries Programme of loans for university students Single instrumentLoan	Spain 2 entries Individual training leave Single instrumentTraining leave Leave for vocational education and training for employment Single instrumentTraining leave	Spain 1 entries Permanence pact Single instrumentPayback clause
Sweden					Sweden 1 entries Student aid - loan and grant scheme Single instrumentGrant for individuals		Sweden 1 entries Training leave Single instrumentTraining leave
United Kingdom	United Kingdom 3 entries Construction Industry Training Board/ Construction Skills levy-grant scheme Single instrumentTraining fund ECITB levy-grant scheme Single instrumentTraining fund Skills Investment Fund Single instrumentTraining fund	United Kingdom 1 entries Work-related training tax exemption, tax allowance Single instrumentTax incentive for companies		United Kingdom 5 entries Flexible training opportunities Single instrumentGrant for companies Employer Ownership of Skills Single instrumentGrant for companies UK Futures Programme Single instrumentGrant for companies Apprenticeships (25+) Single instrumentGrant for companies Skills for Care Workforce Development Fund Single instrumentGrant for companies	United Kingdom 1 entries Skills Development Scotland - Individual Learning Accounts (ILA) Single instrumentGrant for individuals	United Kingdom 2 entries Professional and career development loans (PCDL) Single instrumentLoan Loans for those aged 24+ on courses at level 3 and above (Advanced learning loans) Single instrumentLoan	United Kingdom 1 entries Training leave Single instrumentTraining leave	United Kingdom 1 entries Payback clause Single instrumentPayback clause