- 2016Approved/Agreed
- 2017Implementation
- 2018Implementation
- 2019Implementation
- 2020Implementation
- 2021Implementation
- 2022Implementation
- 2023Implementation
- 2024Implementation
Background
An amendment to the education Law endorsed in November 2016 (Ordinance No 81/2016) introduced a dual system in initial VET for qualifications at EQF/ROQF (Romanian national qualifications framework) levels 3, 4 and 5. A partnership contract between the economic operator (company or consortium), the school and local authorities details their roles and responsibilities. Schools establish admission requirements in collaboration with the company/partner companies. A training contract is signed between the company, the school and the learner (or legal representative).
Objectives
To support companies involved in the implementation of initial VET programmes (tax exemptions and student scholarships are not subject to taxes).
Description
In December 2016, tax incentives (deductions) for businesses involved in dual IVET were introduced (government Emergency Ordinance No 84/2016):
- companies can deduct from taxable income the expenses they incur when carrying out practical training with initial VET students, based on the partnership agreements concluded with schools;
- companies can recover, by deducting the depreciation, the expenses related to the fixed assets and the investments made for the organisation and development of vocational and technical education. This is based on the partnership agreements with IVET schools;
- the deductibility of the expenses incurred, based on the partnership agreements concluded with VET schools for the organisation and conduct of vocational and technical education, also applies in the case of independent activities;
- student scholarships, provided by companies in all dual IVET programmes, are exempted from taxes.
Partnership agreements between the Ministry of Education, the Chamber of Commerce and Industry of Romania and the General Union of Romanian industries have been concluded to support the process. The National Centre for TVET Development has run campaigns to attract both learners and companies in initial dual VET for the 2018/19 and the 2019/20 school year.
Government Emergency Ordinance No 84/2016 was issued in order to harmonise provisions of the new fiscal code with measures supporting employers involved in education activities.
The Government Emergency Ordinance No 84/2016 continued to apply regarding the tax incentives (deductions) for businesses involved in dual IVET.
The Government Emergency Ordinance No 84/2016 continued to apply regarding the tax incentives (deductions) for businesses involved in dual IVET.
The Government Emergency Ordinance No 84/2016 continued to apply regarding the tax incentives (deductions) for businesses involved in dual IVET.
In 2019, the National Centre for TVET Development undertook a series of regional campaigns to make initial vocational education and training more popular and to raise awareness of the local and regional companies, authorities and chambers of commerce and industries with regard to initial VET as a real opportunity for both students and companies to answer their training needs. Legal measures and references to supportive actions for companies involved in initial VET were also presented. These efforts led to an increase in interest and participation of companies to support the practical training sessions of students enrolled in initial VET.
The Government Emergency Ordinance No 84/2016 continued to apply regarding the tax incentives (deductions) for businesses involved in dual IVET.
The Government Emergency Ordinance No 84/2016 continued to apply regarding the tax incentives (deductions) for businesses involved in dual IVET, even if most activities took place online.
The Government Emergency Ordinance No 84/2016 continued to apply regarding the tax incentives (deductions) for businesses involved in dual IVET.
The Government Emergency Ordinance No 84/2016 continued to apply regarding the tax incentives (deductions) for businesses involved in dual IVET. These provisions were aligned with the Fiscal Code.
No changes to the legal provisions were made in 2024.
Bodies responsible
- Ministry of Education
- Ministry of National Education (until 2021)
- Chamber of Commerce and Industry of Romania
- General Union of Romanian Industrialists (UGIR)
Target groups
Entities providing VET
- Companies
- Small and medium-sized enterprises (SMEs)
- VET providers (all kinds)
Other stakeholders
- Social partners (employer organisations and trade unions)
Thematic categories
Supporting lifelong learning culture and increasing participation
Lifelong learning refers to all learning (formal, non-formal or informal) taking place at all stages in life and resulting in an improvement or update in knowledge, skills, competences and attitudes or in participation in society from a personal, civic, cultural, social or employment-related perspective (Erasmus+, Glossary of terms, https://erasmus-plus.ec.europa.eu/programme-guide/part-d/glossary-common-terms). A systemic approach to CVET is crucial to ensure adaptability to evolving demands.
This broad thematic category looks at ways of creating opportunities and ensuring access to re-skilling and upskilling pathways, allowing individuals to progress smoothly in their learning throughout their lives with better permeability between general and vocational education and training, and better integration and compatibility between initial and continuing VET and with higher education. Individuals should be supported in acquiring and updating their skills and competences and navigating easily through education and training systems. Strategies and campaigns that promote VET and LLL as an attractive and high-quality pathway, providing quality lifelong guidance and tailored support to design learning and career paths, and various incentives (financial and non-financial) to attract and support participation in VET and LLL fall into this thematic category as well.
This thematic category also includes many initiatives on making VET inclusive and ensuring equal education and training opportunities for various groups of learners, regardless of their personal and economic background and place of residence – especially those at risk of disadvantage or exclusion, such as persons with disabilities, the low-skilled and low-qualified, minorities, migrants, refugees and others.
This thematic sub-category refers to all kinds of incentives that encourage learners to take part in VET and lifelong learning; VET providers to improve, broaden and update their offer; companies to provide places for apprenticeship and work-based learning, and to stimulate and support learning of their employees. It also includes measures addressing specific challenges of small and medium-sized enterprises (SMEs) willing to create work-based learning opportunities in different sectors. Incentives can be financial (e.g. grants, allowances, tax incentives, levy/grant mechanisms, vouchers, training credits, individual learning accounts) and non-financial (e.g. information/advice on funding opportunities, technical support, mentoring).
European priorities in VET
VET Recommendation
- VET agile in adapting to labour market challenges
Subsystem
Further reading
Country
Type of development
Cedefop, & ReferNet. (2025). Incentives for companies to provide dual VET: Romania. In Cedefop, & ReferNet. (2025). Timeline of VET policies in Europe (2024 update) [Online tool].
https://www.cedefop.europa.eu/en/tools/timeline-vet-policies-europe/search/28508