Title Type of instrument Type of entry Level of operation Relevance Year of implementation
Action to expand employment and skills in the temporary work sector

This scheme aims to increase the training capacity of the branch concerning temporary workers. Companies receive contributions to their training costs for the training of temporary workers with low or without qualifications in the construction, industry, and logistics sectors. The eligible education and training activities include work/study programmes with 140 to 450 hours of training. The co-funding share is 81% of training costs.

Grant for companies Single instrument Sectoral Key scheme 2012
Apprenticeship tax

Companies are obliged to participate to the financing of the expenses for the development of apprenticeships and initial technological and vocational education by paying the so-called training tax. The funding capital is used to give grants to training providers as well as to companies providing initial technological and vocational education and training.

Training fund Single instrument National 1925
Contribution to the continuing vocational training

All employers have to contribute to training funds (managed by social partners) by paying a single annual contribution. The level of the contribution to the fund (percentage of payroll) depends on the size of the company. The collected funds are used to cover companies' and individuals' education and training costs, through several different instruments (e.g. individual learning account, professional training contract, professionalisation period or individual training leave).

Training fund Group of instruments National 1971
Individual Learning Account

The individual learning account (CPF) enables anyone, employees or job seekers, at one's own initiative, to undertake a training action. The account is credited a number of hours at the end of each year, within the ceiling of 150 hours of training over 8 years.

Grant for individuals Single instrument National Key scheme 2015
Individual training leave

The individual training leave enables the employee to be absent from work in order to undergo training of a maximum of 365 days to get a qualification, to retrain or to evolve. If the conditions are met (seniority and waiting period), the employer cannot refuse the request. However, he/she may postpone it by up to 9 months.

Training leave Single instrument National Key scheme 1971
Payback clause

Employers and employees can agree on a payback clause. The courts have defined several principles to be respected in the context of the implementation of the payback clause. For example, training expenditures incurred by the company should exceed legal obligations (imposed by law or collective agreement) to fund vocational training. The retention period should not be excessive. The duration may be variable, typically 2 to 5 years, and must be related to the duration of the training and expenditures incurred by the employer. The payback clause only applies in case of resignation of the employee; it cannot be implemented if the employment contract has been terminated at the employer's initiative (even in cases of dismissal for serious misconduct).

Payback clause Single instrument National Key scheme
Skills assessment leave

An employee has the right, under certain conditions, to take a leave in order to undertake a skills assessment while retaining his salary and benefiting from funding to pay the training provider. The employer cannot refuse the leave, but can delay it if justified. The service provider of the skills assessment must be chosen from a list. The remuneration of the employee is maintained if the financing of the assessment is accepted. The leave is limited to 24 hours.

Training leave Single instrument National Key scheme
Student loan guaranteed by the State

To facilitate students' access to loans, a system of bank loans guaranteed by the government was introduced for all students of higher education up to 27 years. The guarantee mechanism is based on a guarantee fund. This fund supports, under conditions defined by convention, part of the risk taken by banks.

Loan Single instrument National Key scheme 2008
Tax credit for training expenses of entrepreneurs

Companies can deduct training costs from their taxable profits. The amount of deduction is related to the number of hours of training and the hourly minimum wage.

Tax incentive for companies Single instrument National Key scheme 2005
Validation of prior experience leave

An employee has the right, under certain conditions, to take a leave in order to undertake a validation of prior experience while retaining his salary and benefiting from funding to pay the training provider. The employer cannot refuse the leave, but can delay it if justified. The leave is limited to 24 hours.

Training leave Single instrument National Marginal scheme