Title Type of instrument Type of entry Level of operation Relevance Year of implementation
Double Thousand Euro Bill for Further Education

Employees with a monthly net income below EUR 1 800 may receive pubic 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 50% of the costs for education and training up to a maximum of EUR 200 (for one training).

Grant for individuals Example for a group of instruments Regional Key scheme 1998
Education bonus of the Chamber of Labour of Lower Austria

All members of the Chamber of Labour of Lower Austria can apply for the grant with a 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 120 per year. The unemployed and parents receive higher co-funding share/maximum amount.

Grant for individuals Example for a group of instruments Regional Marginal scheme 2003
Education voucher of the Chamber of Labour

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 2014: EUR 150).

Grant for individuals Example for a group of instruments Regional Key scheme 2002
Funding by Economic Promotion of Austrian Bundesländer

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Grant for companies Group of instruments Regional Key scheme
Funding by the Chambers of Labour

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Grant for individuals Group of instruments Regional Key scheme
Funding for further education and training of entrepreneurs, managers and specialised workers in Burgenland.

Companies can apply for the grant with the aim to finance training for their employees. Only learning and training of professional relevance for the applying companies is eligible.

Grant for companies Example for a group of instruments Regional Key scheme 2007
Funding of individual further education by Austrian Bundesländer

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Grant for individuals Group of instruments Regional Key scheme
Impulse Qualification Network

Companies networks composed of at least three companies where at least 50% of them are SMEs can apply for the grant. Funding is provided for building and operating the confederation, identifying training needs and designing training plans, advising on the development of HRD programs, organising trainings, providing support during the application process, etc.

Grant for companies Single instrument National Key scheme 2007
Learning account of Upper Austria

Beneficiaries of this scheme include all types of learners (employees, persons with parental leave benefit, persons on parental leave, marginally employed, unemployed, self-employed, entrepreneurs with a maximum of 5 employees) as long as they are residents of Upper Austria. However, only adults without higher education entrance exam ("Matura") as highest form of education are eligible. There are exceptions for university graduates with gross income of less than EUR 2 200 per month. The co-funding share is 50% of the costs for training and education.

Grant for individuals Example for a group of instruments Regional Key scheme 1994
Qualification funding for employees

Companies with employees who have only completed compulsory education, an apprenticeship or a vocational school and are 45 years or older are entitled to apply for the grant to finance 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. 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. Beyond social security payments, ESF funds are used as an additional source of funding.

Grant for companies Single instrument National Key scheme 2000
Qualification Initiative - Construction

Companies of the construction sector in Styria can apply for the grant to finance their training costs. Co-funding is 50% of the eligible costs. The eligible education and training activities have to be listed in a specific program.

Grant for companies Example for a group of instruments Sectoral, Regional Marginal scheme 2003
Social and further training fund for temporary work in Austria

On 1 January 2014, the new law provided for the establishment of a ‘social and further training fund’. It is the first national training fund in Austria. A similar fund had already been established for blue-collar workers, but based on a collective agreement. The new fund is based on a national law and will apply to both white and blue-collar workers.
Agencies that offer temporary work are obliged by law to contribute a fixed share of their payroll costs (2014: 0.35%; by 2017: up to 0.8%) to a training fund and may receive partial reimbursement of their training costs such as course fees and wage costs. Agencies can receive subsidies up to 100% (occasionally 200%) of their contributions to the fund. Former temporary agency workers (currently unemployed) are also eligible for training subsidies (under specific conditions).

Training fund Single instrument Sectoral 2014
Tax allowable professional expenses

Adults can deduct costs related to their continuing vocational training for their current or future occupation from the base of their individual income tax. The public co-funding – in the form of foregone tax revenues - equals to the eligible costs multiplied by the marginal tax rate (between 36.5 and 50% in 2014). No ceiling is introduced for the amount/share of training costs to be deducted.
Individuals with non-taxable income (below EUR 11 000) cannot profit from this scheme. No comprehensive statistical information on beneficiaries and volumes of funding is available.

Tax incentive for individuals Single instrument National Key scheme 1988
Tax credit

A tax credit equal to 6% of the eligible training costs was offered to companies without profits or to companies for which this tax credit scheme was more favourable compared to the alternatively available tax allowance scheme. Only costs for external training were eligible. The scheme was terminated in the end of 2015 for a perceived lack of effectiveness in increasing companies' training activities, as part of a tax reform package.

Tax incentive for companies Single instrument National Key scheme 2002
Training costs refund

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. According to the Labour Code, the retention period must not exceed 5 years (8 years in specific cases, e.g. very costly training, such as pilot-training). Upon employee's voluntary termination of employment contract before the agreed period, the employer may recover (part of) training costs.

Payback clause Single instrument National Key scheme 2006
Training leave/training part-time

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 the leave have the right to return to their workplace. The employer needs to agree with the leave. Since its last whole-sale reform (2007), the training leave scheme has grown into the single most important co-funding scheme in Austria.

Training leave Single instrument National Key scheme 1998
Training tax allowance

The training tax allowance (granted by Federal tax law) allowed for deduction of up to 120% of external training costs from taxable income. With regards to internal training, tax allowance was available under specific conditions.
Only companies with profits could benefit from the scheme. Companies with no profits could use tax credit. The tax credit was also alternatively available to those companies for which this scheme was more favourable than tax allowance (NB: for majority of companies, the tax credit was more favourable).
The training tax allowance scheme was terminated in the end of 2015 for a perceived lack of effectiveness in increasing companies' training activities, as part of a tax reform package.

Tax incentive for companies Single instrument National Key scheme 2000