Malta

Employed and self-employed persons attending one of the JobsPlus courses and whose weekly wage does not exceed EUR 300 (basic) per week can apply for this grant. Employed individuals following these courses can benefit from a financial grant of EUR 25 per week provided that they attend a minimum of four hours of training per week. The grant is given to an individual upon successfully completing the whole course. JobsPlus offers training courses in various areas including literacy and numeracy, computing, trade, technical, accounting, clerical work, and care services. Payment is based on the hours an individual attends and the duration of the course. Persons who terminate or drop out of the course, and/or have absences, which preclude them from sitting for the final assessment, are not eligible to claim this allowance.

Individuals having completed an approved course of studies leading to a certification, diploma, degree, or post-graduate degree course will benefit from a tax credit of 70 % of the eligible costs. Qualifications shall be considered eligible if approved as level 3 or higher by the Malta Qualification Framework (MQF). The maximum amount depends on the course taken and are capped as follows: MQF level 3 capped at EUR 1 500; MQF level 4 at EUR 2 500; MQF level 5 at EUR 3 500; MQF level 6 at EUR 12 500; MQF Level 7 at EUR 15 000; MQF Level 8 at EUR 25 000; Other courses are capped at EUR 2 000. Individuals with no taxable income (an annual gross salary below EUR 9 100) cannot profit from the tax deduction. The tax incentive can be used once in each calendar year.

Employers having an economic activity in Malta irrespective of their legal form receive co-funding for all type of training activities with the notable exception of compulsory training. Large, medium, small and micro companies may benefit from up to 50%, 60% or 70% of their training fees as well as receive an additional subsidy on employee wages. There is no limitation for reuse.

In Malta, the applicable laws set no explicit limitations to a payback clause, that is an agreement between employer and employee on the payback of training costs covered by the employer in case of voluntary termination of the employment by the employee. The parties can freely agree on any component of the payback clause. Agreements deemed unfair, however, can be challenged in the Labour Corts. Overall, the application of payback clauses for training costs is perceived as of limited importance within the overall co-funding arrangements for CVT. As suggested by the national VET experts, employers would normally include a payback agreement when training expenses exceed EUR 1 000.

In the public sector, individuals are entitled to time-off for both vocational training, as well as paid study leave to participate in courses meeting specific priority needs identified by the government. If workers are sitting for any examinations approved by the organisation, even when these examinations are directly related to the workers' responsibilities at work, they are entitled to a maximum of six days paid study leave. A collective agreement for workers in non-professional and non-administrative posts stipulates that workers are granted paid study leave if taking part in courses approved by the company although following their completion of studies beneficiaries have to work for the company for a period of time as agreed previously.

The Training Pays Scheme is co-funded by the ESF and aims to assist individuals to develop and/or improve their skills by participating in further off-the-job education and training. The scheme offers assistance in the form of a training grant to aid participants with costs relating to training (75% up to a maximum of 1 000 EUR). The scheme is open to applicants of working-age population 16 to 64 years who have completed compulsory schooling. In the case of persons aged between 16 and 24, they must not be participating under the Youth Guarantee NEET Activation Scheme II. No preferential treatment is applied. The grant is awarded to the individual (trainee) after successful completion of their training. Training courses between MQF level 1 to 5 are eligible.

Individuals between 18 and 30 years who wish to study for a first or post-graduate degree or a distance learning course not available in Malta can apply for a loan between EUR 10 000 and EUR 30 000. Eligible students are granted a soft loan facility at favorable terms. Preference is given for courses in Aerospace, Health and Biotechnology, Digital Games Production, Environment, Agriculture and Marine Studies, Youth Work, Sport, Nature Conservation, The Arts, and Specialised Restoration. The maximum loan amount is EUR 30 000 in a total, while the minimum amount of EUR 10 000 for students. Directly after graduation students pay a rate of interest of 1% (lower than the standard rate of 4%) bank's Base Rate plus 1.75% per year, currently adding up to 4% per year. There is no limitation to re-use the grant.