Adults can use a loan scheme introduced to support students in initial education to cover tuition fees in higher education and living costs during full-time education. The loans are provided by a specialised institution founded by the National Council of Slovak Republic (the Parliament); classified as non-state (but not private). It is a mortgage-type loan and repayment starts 2 months after the state final examination or after the loss of student status. Since June 2019, the Student Loan Fund introduced a new type of loan. The Stabilisation Loans of max. EUR 2 000 are granted to Slovak (or of an EU member state origin resident in Slovakia) students in tertiary education study programmes in Slovakia or abroad to cover study-related expenses. Support is provided only to students in tertiary education fields identified to be in high demand. In the case the graduate enters employment in Slovakia in the field of his study, the loan is repaid from his income tax (depending on the length of employment and the amount of the loan). Medical fields and occupations dominate among the identified. Other parameters of the Stabilisation Loans are the same as for the Student Loans (5-10 years of repayment period interrupted in the case of a study or a maternity leave). There is no limitation to re-use the loan.
Under REPAS jobseekers registered by COLSAF may choose a vocational training programme. The total costs related to the training are being reimbursed by COLSAF. The financing formula is based on a percentage of eligible costs. 100% of training costs can be covered. The funding is directly transferred to the learner via her / his bank account as costs reimbursement based on the documented costs and proof of participation. Training providers should be accredited by the Ministry of Education, Science, Research and Sport of the Slovak Republic. The introduction of REPAS resurrected the training provided by COLSAF, with steady growth in the number of supported trainees. In 2018, under REPAS+, training was provided to 13 308 participants with a budget of EUR 10 247 562.
Employees may be granted time off work in order to participate in education/training leading to upgrading or deepening their qualifications. The eligible duration of the training leave is 0-40 working days. If education/training undertaken leads to an increase of qualifications in line with the employer's needs, the employer may grant employees paid training leave. An employer may grant employees paid training leave with wage or salary in the amount of their average income. The government institutions are not actively involved in the training leave mechanism. Firm-level collective agreements usually define the framing setup of the training leaves.
Employers can apply for this grant supporting the training of employees delivered in order to increase the employability of its current employees. The amount of funding is calculated as a percentage of eligible costs and is directly transferred to the employer as cost reimbursement. The share of co-funding is 50-70% of eligible costs. Up to 60% of direct costs can be covered for medium-sized enterprises and up to 70% for small enterprises. The maximum amount of funding is EUR 2 000 000 per project. Eligible costs include direct costs related to the training provision: tuition fees, costs for training materials, and travel costs.
Companies existing for at least one year and employing and providing training to previously unemployed adults can apply for the grant. The eligible costs of training are refunded to the company. Eligible costs include fees and other costs related to the training. The training participant receives a bonus for activity and for transport. The standard cost of the training is in proportion to the amount of training provided (for 2-month training: EUR 526; for 3-month training: EUR 732). The funds are allocated via public tender, including preferential treatment (receiving extra points in the tender) when employing specific vulnerable groups. The same applicant can re-use the grant after a break of a particular period.
Based on a dismantled compulsory system, companies join in on a voluntary basis and contribute to sectoral as well as regional training funds. The training costs of the Employee Training Fund are covered by the employees of the employers, who regularly contribute to the Fund via a levy amounting to 1% of minimum gross salary in the Republic of Slovenia per employee (which is EUR 6.5 per employee per month in 2020). Any formal and non-formal education and training is eligible for funding. The financing of the costs of education and training of employees with the same employer in a calendar year may not exceed EUR 300 per individual employee. An individual employer cannot receive more than EUR 7 000 in reimbursed education and training costs in a calendar year. The operation/management of the training fund is under the Foundation for Employees Training.
The Ministry of Labour, Family and Social Affairs offers national scholarships to young persons coming from socially and financially disadvantaged family backgrounds. The students up to 27 years old and the secondary school pupils up to 22 years old may apply. The eligible education and training activities cover fields of study offered by Slovene universities and high schools. Corporate scholarships are granted by employers, who want to ensure the development of appropriate staff and thus encourage the development of companies. High school pupils and students can also apply for this scholarship. The amount of basic scholarship varies from approx. EUR 36 per month up to approx. EUR 195 per month depending on the amount of average monthly income of the household in which the applicant resides. Beneficiaries may receive a bonus for success at university/school (from approx. EUR 17 per month up to approx. EUR 41 per month), a bonus of approx. EUR 82 per month in case a beneficiary's permanent residence is more than 25 km away from the educational institution. Additionally, beneficiaries with special needs receive a monthly bonus in the amount of approx. EUR 51.
Employers and employees can agree on a payback clause. In compensation for employer-provided/financed training, employees commit themselves to stay in the company for an agreed period or (partially) pay back the costs of training. Direct costs of training (e.g. cost of enrolment and fees) and wages paid during training (borne by employer) can be subject to a payback clause. Specific conditions (i.e. the period of refund, refund rates, restrictions of payback clause depending on the employment type, types of training eligible) depend on the agreement between employer and employee.
Companies can deduct costs for research and development activities including education and training costs from their taxable profits. Any formal and non-formal education and training costs intended exclusively for the needs of research or development projects carried out in the company can be eligible for deduction. Up to 100% of education and training costs may be deducted. The tax incentive can be used in each calendar year. All companies paying Corporate Income Tax (CIT) are eligible for this incentive.
Persons holding the status of a student are subject to a more favourable treatment for purposes of the withholding tax by the Student Work Service. The Student Work Service only withholds the tax when income of more than EUR 400 / month is paid out at once. However, if they earn more than the set amount that is dependent on the general annual tax allowance per year they pay tax according to the tax rate schedule.
Adults can use a loan scheme introduced to support students in initial education to cover tuition fees in higher education, living costs or any other costs during full-time education. The scheme is managed via private retail banks. The maximum amount depends on the bank and varies from EUR 2 000 up to EUR 6 300 with a fixed interest rate and free credit granting. The operation/management of the loan is under commercial banks that offer loans for students. Specific rules (i.e. repayment mechanism, interest rate, loan distribution, loan size) depend on the bank and the individual contract between the bank and the loan taker.
Companies paying Corporate Income Tax (CIT) and employing an apprentice or a student to undergo practical training may claim a reduction in the tax base but not exceeding 20% of the average monthly salary in Slovenia. Training programmes for vocational education, allowing to obtain a qualification of ISCED 3-5 level, are eligible. The eligible costs are the monthly salary of an apprentice or a student that is undergoing practical training in the company. The tax incentive can be used once in each calendar year.
An employee has the right to be absent from work on days when he/she takes the exams for the first time. If education/training is in the interest of the employer/initiated by the employer, the costs are paid by the employer. If education/training is in the interest of the employee, the costs are covered by the employee. Collective agreements, contracts of employment or educational contract may define more favourable rights, for example, more days of training leave for each exam, additional training leave for preparing a masters paper or for doctoral study. The maximum period of the training leave is 30 working days. Specific conditions (i.e. payments, re-using, rights of employee, information provision) depend on the employer.
This is a 5-year project that offers free training for mentors of high school pupils and students in the field of vocational education. The project encourages strengthening the skills of mentors in companies for the quality implementation of mentoring high school pupils and students that must undergo vocational/practical training within their formal educational programme. The funds (80% EU-provided, 20% SI-provided) are allocated each year to two applicants that were granted through a public tender in 2016. There is no preferential treatment.
Companies located in the Basque country that have a workforce of 35 or more employees can apply for support for their training actions. Such training actions need to be part of a well-defined company training plan. The grant supports any training aimed at improving skills directly related to the company's productive process. The duration of any supported training activity should have a duration between 6 and 270 training hours per participant and year. The companies must guarantee that the training actions for whose execution the grant is requested have not been already subject to a discount in the FUNDAE national model. The amount of the lump-sum depends on the number of companies applying for the instrument and fulfil the existing criteria. The amount is calculated via several appraisal criteria, including the size of companies, the strategic nature of the training activities or its degree of innovativeness. Certain types of training fields are also given preference. Eligible cost include fees and other training related costs. Smaller companies are given preference (minimum size 35 workers). Companies can apply for the grant each year.
Employees can participate in vocational education and training while receiving their wages. All employees (in companies that pay the professional training fee to Social Security, 'cuota de formación profesional' in Spanish) are eligible (except for employees in public administration). This short term leave allows an employee to carry out an officially recognised training activity during working time, with no direct cost for the company. The eligible duration of the training leave is 1-25 working days. Employers can deduct the costs related to employees' training leave from their contributions to the social security system. The individual training leave pays for the salary costs of the employee (base salary, seniority and fixed complements) while he/she is attending training. The payment is limited to 200 hours per year and per employee. Only training time devoted to face-to-face learning (classes and tutorials) can be included in these 200 hours. Training programmes eligible must lead to a formal qualification (formal education). Employees can use the training leave once in each calendar year.
Companies in the construction sector (as defined by NACE Rev. 2) have to pay a compulsory levy calculated as a percentage of payroll. The level of levy determined by the social partners' board members, and it is currently a 0.35% of the Social Insurance contribution bases for the period 2018-2021. These payments make up the budget of the Labour Foundation. The Labour Foundation for Construction develops its activities for sector companies, workers and the unemployed. For each of them, different activities and services are provided. The Foundation provides services for sector-related occupational health and safety (tutorials, OSH-related practical experiences, advisory services), employment promotion (including a job portal, recruitment and placement services, employment guidance or the development of the so-called Construction Professional Card), as well as other information-related services relevant for the sector (including the provision of studies on emerging sector skill needs, training manuals, sector analysis on different domains, etc). 100% of eligible costs can be covered. The idea is to make the Foundation a sectoral knowledge centre for the sector that diffuses this knowledge to the sector. Special treatment is given to some specific groups, particularly to unemployed workers. They can benefit from specific ad-hoc activities, including training-related ones.
This measure is a workers' right included in the Workers' Statute. Employees who have worked for a company for at least one year are entitled to a 20-hour paid leave per year to undertake vocational education and training linked to the activity of the company. Eligible training includes vocational education and training for employment, which must be related to the company's activity. The eligible duration of the training leave is 0-3 working days. Companies pay the salaries of workers while they are in training. Training is organised by the company (either directly delivered or subcontracted). If applying for the schemes proposed by Fundae, companies could deduct training costs from their contribution to the social security system. The measure can be re-used by the same applicant once in each calendar year.
Following the Spanish Workers' Statute (article 21), employers and employees can agree on a payback clause. Thus, in compensation for employer-provided/financed training, employees and employers may sign a written agreement where the employees commit themselves to stay in the company for an agreed period (but no longer than 2 years). If the employee leaves the company before the agreed time, the employer is entitled to compensation for damages.
Adults can use this loan scheme which was introduced to support students in initial education to cover tuition fees in full-time higher education. The initiative is aimed at students who apply for studies in universities that adhered to the AGAUR agreement. No preferential treatment is applied. The loans are provided by private retail banks based on funds from the private capital market. The government provides a loan guarantee. There are two types of loans with the maximum amounts: EUR 7 000 (loan to fund fees for university studies) and EUR 30 000 (a loan for post-graduate studies, which may compensate also for living costs). Repayment rates are fixed (monthly rates). The interest rate is regulated by the State.
All private companies and employees pay a monthly professional training fee to Social Security ('cuota de formación profesional' in Spanish). This fee is calculated as a fixed share of the payroll (0.6 % and 0.1 % for companies and employees respectively). This contribution is channeled to the system of vocational education and training for employment. The system also has other sources of funding, namely the State (General Administration) and the European Social Fund, which may provide resources to autonomous communities to fund some specific programmes which meet the requirements (specifically those supply-driven schemes aimed at the unemployed). In January every year, companies have an 'annual training credit' available, which can be used to cover demand-driven schemes costs by means of discounts in social security contributions, once training actions are finalised and paid by the company. Supply-driven schemes are free for individuals. The most important demand-side schemes managed by Fundae are training delivered/planned by companies ('formación programada por las empresas') and individual training leaves ('permiso individual de formación, PIF'). Fundae also manages important supply-side schemes, such as training for employed workers and the unemployed ('formación de oferta'). Concerning the latter, there are different types of programmes, for which training actions are defined in calls, which could cover several years. Women, older than 45 years of age and non-qualified people are preferential groups.
