|Title||Type of instrument||Type of entry||Level of operation||Relevance||Year of implementation|
The Lithuanian Labour Code includes a general clause on reimbursement of training costs incurred by the employer in case the trained employee resigns from employment without a valid reason and before the end of the agreed binding period. Other reasons for applying payback clauses are: dismissal due to a serious contract break and non-termination of the training. The timeframe for reimbursement and the amount/share to be reimbursed depend on the cost of the training and the time elapsed between the training and the termination of the contract. Employees can be required to reimburse not only the fees and payments for training courses but also direct and indirect labour costs.
|Payback clause||Single instrument||National||Key scheme||1992|
|State supported loans for students of higher education
State loans and State-supported loans were introduced to help higher education students to cover tuition fees and living costs during full time education. The scheme is also open to adults. The State provides loan guarantee (in case of default) and pays the interest rate for specific target groups. In case of loans provided by the State, the State covers also administration costs. State-supported loans are preferential loans for students issued through the selected retail banks.
|Loan||Single instrument||National||Marginal scheme||2009|
Adults can deduct costs related to their education and training (to acquire the first vocational qualification and (or) the first higher education degree, as well as first doctoral studies) from the base of their individual income tax. The State co-funding (in the form of foregone tax revenues) equals to eligible costs multiplied by the marginal tax rate (between 5% and 15%). The maximum amount that can be deducted equals to 25 % of the taxable income.
|Tax incentive for individuals||Single instrument||National||Key scheme|
|The development of human resources in companies
Companies receive public contributions to their training costs. The public co-funding share is 70%. The measure is implemented in the framework of ESF support programmes.
|Grant for companies||Single instrument||National||Key scheme|
Employees sent for training by employer or taking admission exam to higher education institution are entitled to (at least) average salary. If employee participates in training at his/her own initiative, the financial contributions of employer and employee depend on collective or individual agreement.
|Training leave||Single instrument||National||Key scheme||2002|