Title Type of instrument Type of entry Level of operation Relevance Year of implementation
Payback clause

Employers and employees can agree on a payback clause. The Labour Code gives a broad framework (e.g. stating a minimum length of 60 days for education and training activities to be regulated under a clause). Sectoral collective agreements partly add further specifications to this framework.

Payback clause Single instrument National Marginal scheme 2000
Private scholarships

All companies paying tax on profit are eligible for the scheme. The eligible education and training activities refer to university/post-university studies. The maximum amount that company may deduct is limited up to 20% of the calculated tax on profit (and up to 3% of yearly turnover).

Tax incentive for companies Single instrument National Marginal scheme 2004
State/minimis support scheme co-financed from ESF within the Sectoral Operational Programme Human Resource Development (SOP HRD), KAI 2.3: Access and participation in CVT

Companies in all sectors, apart from those operating in agriculture and the coal industry, can apply for the grant to cover their training costs. The eligible education and training activities include specific vocational training, leading to a certified qualification level. The costs are reimbursed depending on the size of the company: 80% for small companies, 70% for medium companies and 60% for big companies. A 10% pre-financing is available. Maximum amount that company may receive is EUR 200 000 over a period of 2 years.

Grant for companies Single instrument National Key scheme 2009
State/minimis support scheme co-financed from ESF within the Sectoral Operational Programme Human Resource Development (SOP HRD), Key area of intervention (KAI) 3.2 Training and support for companies and employees to promote adaptability

Companies in all sectors, apart from those operating in agriculture and the coal industry, can apply for the grant to cover their training costs. The costs are reimbursed depending on the size of the company: 80% for small companies, 70% for medium companies and 60% for big companies. A 10% pre-financing is available. Maximum amount that company may receive is EUR 200 000 over a period of 2 years.

Grant for companies Single instrument National Key scheme 2009
Tax allowance

Companies can deduct training costs from their taxable profits. No maximum amount/share of training costs that can be deducted is specified in the regulation.

Tax incentive for companies Single instrument National Key scheme 2003
Training leave

Employees have a right to receive training once in 2 years (once in 3 years in companies with up to 20 employees). When employer does not offer training, individuals have the right to a paid educational leave of 10 days/80 work hours.

Training leave Single instrument National Marginal scheme 2003