Bulgaria

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.

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.

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.

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.

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.