Lithuania

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.

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.

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.

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.

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.

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.

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.