Apprenticeship in the workplace

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Fiscal Code, Law no. 275/2005 on apprenticeship in the workplace, Government Ordinance 129/2000 on adult vocational training

To encourage employers to invest in vocational training of their employees and involve them in initial training for youngsters

The Ministry of Finance is responsible for the overall management, monitoring/evaluation of the instrument and day-to-day operation. National Agency for Employment is also involved.

In relation to apprenticeship, only the accredited companies (i.e. having signed the contract with the National Agency for Employment) may benefit from the tax incentive

The instrument supports apprenticeship and other types of education and training. It applies to EQF 3-5 levels.

State (loss of tax revenue)

No maximum share of training expenditure that a company may deduct is defined. However, the amount to be deducted cannot exceed 2% of the annual wage cost of the company.

Any training related expenses

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No official data available on beneficiaries.
In 2016, around 45-50 companies had the contracts signed with the National Agency for Employment, i.e. were eligible for support.

According to the national expert(s), the tax allowance is considered not to provide sufficient incentive to encourage employers to involve in initial training. The rules on tax deduction are not very clear and fiscal inspectors are very strict in cutting deductions poorly documented. The positive trend in apprenticeship participation (24% increase in 2016) could be encouraging if the absolute figure was not so small.

Ministry of Finances,
http://www.mfinante.gov.ro/

National Agency for Employment 2016 Report,
http://www.anofm.ro/files/RAPORT%20DE%20ACTIVITATE%202016.pdf

National Agency for Employment 2015 Report,
http://www.anofm.ro/files/RAPORT%20DE%20ACTIVITATE%202015.pdf