|Title||Type of instrument||Type of entry||Level of operation||Relevance||Year of implementation|
|Agreement on compensation for training expenses
Employers and employees can agree on a payback clause for training related costs. Thereby, the employee will work for the employer during an agreed period (no more than 3 years) for the purposes of compensating for the training expenses incurred.
|Payback clause||Single instrument||National||Marginal scheme||2009|
|Measure for supporting the development of knowledge and skills
Specific types of organisations (self-employed, companies, unions of entrepreneurs or non-profit organisations) receive public contributions to their training costs for particular types of training activities and groups of employees. Preferential treatment is given to SMEs. The co-funding share is 25% at the lower bound and 50% at the higher bound. The eligible education and training activities include continuing education and training of employees and/or managers, internship in foreign companies.
|Grant for companies||Single instrument||National||Key scheme||2008|
Employees of private sector and public servants may be granted study leave (max 30 days per year) in order to participate in education and training. For formal and work-related study leave, the employer is obliged to pay average salary up to 20 calendar days. Each employee is also entitled to 15 days of training leave for finalising studies/graduation from formal education.
|Training leave||Single instrument||National||Key scheme||1993|
A State-guaranteed study loan is available to students, including adults, to cover their education and training expenses. A person is eligible for study loan if he/she is enrolled in full-time studies of 6 months or more at post-secondary or tertiary level, including studies abroad. Repayments are fixed. The loan is provided by retail banks. The State regulates the interest rate and provides subsidy if the official interest rate exceeds the agreed one (5%).
|Loan||Single instrument||National||Key scheme||2002|
|Training expenses reducing the taxable income
Adults can deduct costs related to their education and training from their taxable income. They may also deduct the costs of education and training of their relatives living in the same household (fees for kindergarten, tuition fees for higher education of children in particular). The State co-funding – in the form of foregone tax revenues - equals to eligible costs multiplied by the marginal tax rate (flat rate of 20% in 2015).
|Tax incentive for individuals||Single instrument||National||Key scheme||1995|
|Training expenses related to business, tax allowance for entrepreneurs [deductions from business income]
Education and training expenses related to business purposes can be deduced from the taxable business income. If expenses are only partly related to business, only the part related to business may be deducted.
|Tax incentive for companies||Single instrument||National||Key scheme||1993|