The estimation: Average annual gross cost per apprentice x number of apprentices.
The average annual gross cost per apprentice: EUR 24,487 for 3.5 year apprenticeship (1st year: EUR 19,739; 2nd year: EUR 22,274; 3rd year: EUR 26,528; 4th year: EUR 17,164).
Number of apprentices: 105.861 (December 2014) (source: https://www.wko.at/service/zahlen-daten-fakten/daten-lehrlingsstatistik…
The breakdown of the cost structure shows that the salary costs of the apprentices are the central cost-position, ranging from 57% in the 1st year of apprenticeship to 75% in the 4th year of apprenticeship. The staff costs of trainers and administration vary between one-third and one-fifth of the total costs depending on the year of apprenticeship. Further investment, material costs and other costs incurred in the course of training are negligible. The amount of gross costs varies, in part, with regard to length of teaching, teaching professions, classes and teaching staff.