Croatia

Companies experiencing a temporary slowdown in their business activity and/or incurring economic losses, having long-term employees or employees aged over 50, and facing the risk of reducing their workforce can apply for the grant to finance the costs of training their employees. It is implemented by the Croatian Employment Service. Only training of professional relevance for the applying company and included in the company's training plan is eligible. The maximum duration of the support is 6 months. The maximum amount of funding is HRK 7 000 (approx. EUR 941) per employee. There is no preferential treatment. There is no limitation to re-use the grant.

Employed and unemployed persons (in the age group of 15-65) without completed primary school registered in the unemployment register, applying for the grant, can receive the lump-sum payment, covering the training costs. The funding amount depends on the education period. For example, for the first educational period, the learner can receive the funding of HRK 500 (approx. EUR 67) if takes an exam based on the consultation received, HRK 1 200 (approx. EUR 161) in the case when the teaching is delivered through a consultative-constructional teaching approach, HRK 1 800 (approx. EUR 242) in the case when the learner regularly participates in the teaching process. The individual (the learner) can finish more than one educational period in one calendar year meaning that the learner can receive more than one funding for education and training in one calendar year. The funding is provided by the Croatian Ministry of Science and Education.

Increasing the level of competitiveness and professional competence of employed persons by enrolling in vocational training programmes, upskilling or retraining in line with the developments of the labour market. Employed persons, after receiving a counselling session with the CES counsellor, can decide, based on the recommendations received and tailored to their existing professional experience and preferences, to participate in an adult education programme offered by public or private adult education providers. The grant is paid directly to the adult education provider. Educational programmes are financed in two ways: 1. From ESF via a public call for adult education programmes for certain occupations and certain profiles of employed adults. The education programmes are financed through ESF funds and are thus free of charge for the participants.2. From state budget via a public call for adult education programmes that need to be awarded by CES. The allocated funding covers 100% of occurred costs.

Training leave is not directly regulated at the national level beside the provisions that employees have the right to educational leave for at least 7 days per year. The law (Article 18) also states that execution of educational leave rights shall be determined by an agreement between the employee and employer). Employer' permission to go on a training leave is required in order to keep the working place. The employee is obliged to provide the employer with the programme application form, as well as certificates of participation and completion of the programme.

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. In the case of premature departure from the company, the employee obliges to compensate for training-related costs occurred by the employer. The parties are free to regulate their obligations, and these must be in compliance with the Constitution of the Republic of Croatia, mandatory laws, and the morals of the society. The payback clause is not directly regulated by national law and governmental bodies are not involved in the management. The County Courts and Constitutional Court hear the case in the event of a dispute between an employer and employees and make a decision.

Training grants are awarded to micro, small and medium enterprises in the craft sector. Awarding grants intend to promote targeted training programmes for crafts that ensure quality and motivated human resources with the aim of enhancing competitiveness, boosting productivity, and growing and developing craftsmanship. The maximum amount of funding depends on the type of support (e.g. the highest amount can be allocated for preparation for the masters' exam (HRK 5 400 (approx. EUR 726))). The minimum amount that can be awarded is HRK 1 200 (approx. EUR 161). The maximum grant is 80% of the amount of eligible costs. Eligible costs include the required licenses, costs for exams, specific types of (re-)training (e.g. for mortician). There is no preferential treatment.

Companies can deduct the costs of training their employees from their tax base. The share of the costs that can be deducted depends on the size of the company and the type of education and training. The reduction can be up to 70% (80% for SMEs) of the cost of general adult education and training, and 35% (55% for SMEs) of the cost of specific education and training. If general education and training and special education and training are performed outside the place of residence or stay of workers, the costs include transportation and accommodation costs up to the amount of actually incurred costs and subsistence costs, in accordance with income tax regulations. An entrepreneur whose facilities or workshops practical classes and apprenticeship exercises are performed for occupations in the system of related trades and craft may reduce the basis for calculating income tax or income from self-employment by the number of prizes paid to students during practical classes and apprenticeship exercises.

Companies providing training for specific target groups (the newly employed, employees at risk of losing their jobs due to lack of professional knowledge and skills, as well as employees in training for work at multiple workplaces or work operations and employees affected by business reorganisation and organisational changes) can apply for this grant. It is implemented by the Croatian Employmenr Service (CES). Eligible training includes training to obtain a qulification at ISCED level 2-5, general courses (e.g. language courses) and occupational courses connected to the present economic activity of the participants. Depending on the size of the enterprise co-funding rate may differ (e.g. small businesses can receive up to 70% of co-funding and companies employing disadvantaged workers can receive up to 60% of co-funding). The maximum amount of support for training per individual is up to HRK 18 000 (approx. EUR 2 418). The funding covers a broad range of costs, including tuition fees, costs for internal training personnel, costs for training materials, depreciation costs, travel costs and related costs for counselling.