Title Type of instrument Type of entry Level of operation Relevance Year of implementation
Adult education allowance

Persons permanently living in Finland, having a full-time employment relationship with the same employer for at least one year or whose pension-insured entrepreneurship has lasted for at least one year may receive state funded contributions to their costs for education and training. The eligible education and training activities include studies leading to a degree, but also vocational further or continued training organised by a Finnish educational institution under public supervision. The education and training takes place during an unpaid study leave of at least two months.

Grant for individuals Single instrument National Key scheme 2000
Apprenticeship training subsidy for unemployed

Companies employing former unemployed to take a vocational examination while working as an apprentice can apply for a subsidy from municipal employment authorities. The amount of subsidy is based on the length of unemployment and ranges from 30% to 50% of the wage costs.

Grant for companies Single instrument National Marginal scheme 1995
Education Fund

The purpose of the Education Fund is to support employees' vocational education and training by granting their employers financial assistance (in the form of allowances and scholarships).

Grant for individuals Single instrument National Key scheme 1970
Scholarship for qualified employees

Persons with at least five years of working history in Finland, independent of their current employment status can apply for this grant. The eligible education and training activities include all kinds of vocational examinations.

Grant for individuals Single instrument National Key scheme 2002
Study grant and loan guarantee

Finish students, including adults, can take up a State-guaranteed study loan to cover their study-related costs and living expenses. The loan adds up to a grant given by the government. The loan is provided by retail banks. The loan terms (including interest and other repayment conditions) are agreed between the student and the bank.

Grant for individuals, Loan Single instrument National Key scheme 1994
Study loan compensation / Study loan tax deduction

If an individual tax payer completes a higher education degree within the targeted time, a portion of the student loan will be compensated, either as a study loan compensation or as a study loan tax deduction, depending on when the education was started. The goal of the scheme is to encourage students to graduate within target time.

Tax incentive for individuals Single instrument National Key scheme 2005
Tax allowance for companies - Deduction from company income tax for employee training expenses

Companies can deduct from their tax base expenses for training activities with the aim of maintaining and developing the employee's professional competencies. Companies can also deduct part of 'lost wages' during training activities.

Tax incentive for companies Single instrument National Key scheme 2010
Tax allowance for individuals - Deduction in personal income tax for expenses related to the maintenance of professional or vocational skills

Expenses related to education and training activities for maintenance of professional or vocational skills, such as course fees and study materials, are deductible in the personal income tax. Training provided by the employer is usually regarded as tax-free for the employee.

Tax incentive for individuals Single instrument National Key scheme 2010
Training leave

All employees, private and public, are entitled to up to 2 years of study leave over a period of 5 years. Study leave is unpaid, unless agreed otherwise with the employer. Study leave may be interrupted under certain conditions. Employees on leave receive a grant (adult education allowance). In combination, a paid leave is available.

Training leave Single instrument National Marginal scheme 1979
Voucher system in liberal adult education

Persons belonging to the specific target groups of migrants, unemployed persons, pensioners and senior citizens, persons with special educational needs and persons with no post-compulsory education can apply for this scheme. In summer universities, the voucher subsidy is used to support persons who have dropped out of university. The eligible activities include nearly all kinds of education and training measures.

Grant for individuals Single instrument National Marginal scheme 2007