Employers' Reimbursement System
- Name of the instrument - Local language
- Arbejdsgivernes Uddannelsesbidrag (AUB)
- Name of the instrument - English translation
- Employers' Reimbursement System
- Scheme ID
- 60
- Country
- Denmark
- Reporting year
- 2015
- Type of instrument
- Training fund
- Type of entry
- Single instrument
- Short description
All companies are obliged by law to contribute a fixed amount per employee to a training fund covering (primarily) the costs for initial vocational education and training and may receive contributions to their training costs in return. Companies receive a grant for compensating the wages when trainees attend vocational school. The weekly reimbursement for adult trainees (25+) amounts to DKK 4 560 (2015) per school week. For younger trainees the wage reimbursement varies between DKK 2.230 and DKK 3.150. Adults account only for a minority among trainees in initial vocational education.
- Short description of the related instruments
nap
- Level of operation
- National
- Name of a part of the country
- nap
- Name of the region (for regional instruments)
- nap
- Name of the sector (for sectoral instruments)
- nap
- Legal basis
Lov om Arbejdsgivernes Uddannelsesbidrag ("Act on the Employers Education Contribution")
- Objective(s) and target(s)
To create work placements within the vocational education and training and ensure a high professional level on the labour market.
- Year of implementation
- 1977
- Year of latest amendment
- 2014
- Operation/management
AUB is a self-governing institution which is administered and monitored by Arbejdernes Tillægspension (ATP). ATP administers a number of welfare and social security schemes. The Ministry of Education is responsible for the legal aspects related to the AUB schemes
- Eligible group(s)
All companies
- Group(s) with preferential treatment
None
- Education and training eligible
IVET, CVET, shorter courses providing specific work-related skills
- Source of financing and collection mechanism
Companies with more than one employee are obliged to pay annually DKK 2 840 per employee to the fund. Companies do not pay the levy on the 1st and every 50th employee.
It is mandatory for all employers (both private and public) to contribute to the fund, regardless of whether or not they choose to provide training for their employees.- Financing formula and allocation mechanisms
Wage reimbursement during the training period. A higher wage reimbursement is given to companies for adult trainees (25+). In 2015, the weekly reimbursement for adult trainees (25+) amounts to DKK 4 560 per school week. For younger trainees the wage reimbursement varies between DKK 2.230 and DKK 3.150.
Allocation: Employers apply for reimbursement through a digital "self service" platform online. Normally, the money is transferred to the company 10 days after AUB have received information from the educational institution that the trainee have attended the school.
- Eligible costs
Wage compensation and other cists related to education and training (e.g. living costs)
- Volumes of funding
In 2013, collected funds from employers had a volume of DKK 5 703 000. Total wage reimbursements summed up to DKK 2 659 000 (DKK 7 000 000 to adult trainees) and employer award schemes e.g. for establishing new training placements made DKK 1 748 000.
- Beneficiaries/take up
Wage reimbursement was distributed to 23 169 companies offering placements to 90 500 trainees (16 854 adult trainees).
- Organisation responsible for monitoring/evaluation
Arbejdernes Tillægspension (ATP).
- Monitoring/evaluation reports available
Annual reports (most recent available is 2013)
- Most relevant webpage - in English
https://indberet.virk.dk/arbejdsgivernes-uddannelsesbidrag-english/arbe…
- Most relevant webpage - local language
https://indberet.virk.dk/arbejdsgivernes-uddannelsesbidrag/arbejdsgiver…
- Recent changes
Name change in 2013 from Arbejdsgivernes Elevrefusion (AER) to its current name. No substantial changes to the scheme.
Amendmemt on 27.12.2014: If the travel time to school exceeds 75 minutes, the trainee can chose to live and stay (if possible) at the school. Employers will be reimbursed the costs related to this.- Sources
Public https://indberet.virk.dk/arbejdsgivernes-uddannelsesbidrag/arbejdsgiver…
Ministry of Education: http://uvm.dk/Administration/Tilskud-til-institutioner/Arbejdsgivernes-…
ATP (yearly reports for AUB): http://www.atp.dk/resultater-rapporter/aars-og-kvartalsrapporter/aub
- Short description
- Short description of the related instruments
- Level of operation
- Name of a part of the country
- Name of the region (for regional instruments)
- Name of the sector (for sectoral instruments)
- Legal basis
- Objective(s) and target(s)
- Year of implementation
- Year of latest amendment
- Operation/management
- Eligible group(s)
- Group(s) with preferential treatment
- Education and training eligible
- Source of financing and collection mechanism
- Financing formula and allocation mechanisms
- Eligible costs
- Volumes of funding
- Beneficiaries/take up
- Organisation responsible for monitoring/evaluation
- Monitoring/evaluation reports available
- Most relevant webpage - in English
- Most relevant webpage - local language
- Recent changes
- Sources