Displaying 64 - 84 of 274 entries
  • Single instrument
    Czechia
    2020

    Adults that paid for an examination of a vocational qualification listed in the Register of Qualifications NSK (but not a training course) and that submit income tax returns, can deduct the costs of validation of their learning from their individual income tax base up to a set maximum limit - CZK 10 000 (approx. EUR 396). The state co-funding - in the form of foregone tax revenues - equals the eligible costs multiplied by the marginal tax rate (between 15 % and 23 %). A higher amount can be deducted for groups with preferential treatment: CZK 13 000 (approx. EUR 515) for adults with disabilities, and CZK 15 000 (approx. EUR 594) for adults with heavy disabilities. The tax incentive can be used once in each calendar year. The incentive has been rarely used in the past years.

  • Single instrument
    Denmark
    2020

    Employers providing apprenticeships to either unemployed persons or unskilled workers and who are approved to have apprentices can apply for the grant. A subsidy (financed by the state) to cover part of the hourly wage of an adult apprentice amounts to DKK 30 or DKK 45 (approx. EUR 4 or EUR 6) (depending on whether the adult is employed and considering the length of unemployment). The adult apprenticeship subsidy is funded by the state. The company may receive subsidies up to DKK 1 500 000 (approx. EUR 200 725) over a 3-year period. Although the formal vocational education leading to a qualification is eligible, however, only a list of education and training programmes with high demand or a lack of qualified workforce is eligible (which changes according to labour market and skills needs). Companies can apply on annual basis.

  • Example for a group of instruments
    Denmark
    2020

    The Building and Construction Development Fund is one of the sectoral training funds in Denmark. The fund is based on a collective agreement at a sectoral level between the relevant employers' organisations and trade unions. The collective agreement states that companies in the construction sector are obliged to contribute a fixed amount per employee (DKK 520 (approx. EUR 70)) to a training fund and may receive contributions to their training costs in return. Eligible activities include general education, secondary education, adult vocational training, and tertiary education. Companies receive a grant for compensating the wage costs (DKK 55 (approx. EUR 7) contribution to the wage costs for each hour of participation in training).

  • Single instrument
    Denmark
    2020

    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 contribute DKK 2 791 (approx. EUR 373) for each employee per year. Companies receive a grant for compensating the wages when trainees attend vocational school. The weekly reimbursement for adult trainees (aged 25+) amounts to DKK 5 240 (approx. EUR 701) per school week. For younger trainees, the wage reimbursement varies between DKK 2 800 (EUR 375) and DKK 4 110 (approx. EUR 550). Adults account only for a minority among trainees in initial vocational education. Employers' Reimbursement System (including internship - AUB scheme -, and training allowances - VEU scheme) has a significant effect on the creation of work placements within the vocational education and training, as well as on the access for adults to participate in further education and training.

  • Single instrument
    Denmark
    2020

    Internship AUB is a scheme under the Employers' Reimbursement System (AUB Fund). The instrument is an incentive for the Danish firms to establish more internships for students within vocational education. All employers that have paid contribution to the Danish labour market supplementary pension fund (ATP) for at least one full-time vocational trained employee will annually get a self-assessment with a statement of how many internships they have to establish the coming year. If the employer hired more than the fixed number of interns, they will receive a bonus for every intern hired. Firms that reach the number of established internships for students in vocational education will get a fixed bonus of DKK 25 000 DKK (approx. EUR 3 345) for every extra intern annually. The firms that do not reach the number of interns will have to pay an extra contribution to the Danish labour market supplementary pension fund.

  • Single instrument
    Denmark
    2020

    In Denmark, 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.

  • Denmark
    2020

    Based on sectoral agreements between the social partners, there is a high number of training funds in Denmark, so-called education and competence funds. Training funds are engaged in a variety of training-related activities. Educational funds are commonly used to develop new teaching or training courses, produce and disseminate information, material etc. The purpose of competence funds is to support worker participation in CVET. As the mainly state-funded CVET system provides vocational courses at no or very low costs, training funds do use only a small part of their means for reimbursing companies' spending on course fees. There is no comprehensive overview of the various sectors funds. Detailed conditions depend on the specific fund.

  • Single instrument
    Denmark
    2020

    People aged 18 and above, with Danish citizenship (or equivalent), are eligible for this scheme. They are entitled to a State grant combined with a loan (grant 2/3, loan 1/3 of total support) to cover the costs of their education and training. Every student enrolled in a higher education course is entitled to a number of monthly grants corresponding to the prescribed duration of the chosen study, plus 12 months. Within a maximum of 70 months, students can change from one course to another. If the student has used all her/his study grant portions, he/she can get a completion loan in the last year of studies. Eligible activities are general and vocational secondary education and training, and higher education. The amounts of support depend on the level of the programme the learner is enrolled in. Students must start paying back State loans no later than 1 year after the end of the year in which they graduate or give up their studies. The loan must be repaid within 15 years. No preferential treatment is applied. The system is managed by the Danish Agency for Higher Education.

  • Single instrument
    Denmark
    2020

    Low-skilled employees at primary, secondary, or upper secondary levels are entitled to a wage compensation while studying. The rate depends on how much absence the person has from their workplace due to studying and from the level of education attending. To get SVU, a person must be admitted to or have been promised admission to an education that entitles a person to SVU. An applicant also must be over a certain age and have been employed for at least 26 weeks. A broad range of the formal programmes at ISCED 1-7 levels are eligible types of training to be funded. The maximum amount that the learner can receive as wage compensation is 80% of the highest unemployment insurance benefit rate. As of January 2015, the highest unemployment insurance benefit rate is DKK 827 (approx. EUR 111) per day (DKK 4 135 (approx. EUR 553) per week); 80% of this amounts to DKK 3 308 (EUR 443) per week. The amount of support is calculated based on the number of working hours lost; support may be given for up to 40 weeks (of 37 hours). The minimum SVU grant is one full week of 37 hours. Participation in education that does not add up to a loss of at least 37 working hours will therefore not be eligible for support. If the learner must pay a fee to participate in training at the primary or secondary level, the participation fee will be fully covered. The subsidy is transferred directly to the learner's bank account or to a company if the learner is paid a wage during the training period. The scheme can be re-used by the same applicant after a break of a particular period.

  • Example for a group of instruments
    Denmark
    2020

    The State Sector Competence Fund is one of the sectorial training funds in Denmark. The fund consists of DKK 172 300 000 (approx. EUR 23 100 000) covering the period from 04.09.2019 - 31.03.2021. The fund supports further education and training, materials, transportation, and accommodation. The fund supports four different groups of public sector employees: Public Employees' organisation, The Confederation of Teachers Unions, The Danish Confederation of Public Employees of 2010, and The Danish Confederation of Professional Associations. All applicants need to fit into one of these cateories to apply for financial support. There is no preferential treatment within the groups. To get financial support, an employee needs a signed agreement with his/her employer. The funds only support a percentage of the total costs, and the employer needs to partly finance the training costs. The rules slightly differ per each group of employees.

  • Single instrument
    Denmark
    2020

    Employees can deduct the costs of training directly linked to their present job from the tax base of their personal income tax (state and regional level) in addition to the general allowance in place. Only training expenses (including e.g. required literature) that are directly linked to the current job (e.g. mandatory due to professional regulation) and exceed a set threshold (DKK 6 300, approx. EUR 843) are eligible. Personal income tax consists of various components and elements of regressive tariffs, however, marginal tax rates are typically high (exceeding 50%). Moreover, employees need not pay personal income tax for further education paid by their employers, whose value is not considered as a form of fringe benefit.

  • Example for a group of instruments
    Denmark
    2020

    The Industry Competence Development Fund is one of the sectoral training funds in Denmark. The Fund is based on a collective agreement at a sectoral level between some of the biggest trade unions and employers' organisations in Denmark. The training fund is a legal body funded by companies in the manufacturing sector through the respective employer interest organisations in the sector. Companies in the manufacturing sector are obliged by collective agreement to contribute a fixed amount per employee (DKK 520 (approx. EUR 70)) to a training fund and may receive contributions to their training costs in return. Eligible activities include general education, secondary education, adult vocational training, and tertiary education. The compensation can both be transferred directly to the employee or the employer. This depends on whether an employee applies for funding for self-selected education or whether the employer and employee make an agreement to apply for funding for a mutually agreed upon education. The training fund secures that 85% of lost wages for up to 10 days of work and 100% of course fees are compensated. Learners may also receive reimbursement for travel costs (if the travel time exceeds 2.5 hours). The fund needs to be seen as complementing the Employers' Reimbursement System with a component allowing employees to freely choose training activities according to their own interest, while the employers receive co-funding for training costs mainly by the Reimbursement System.

  • Single instrument
    Denmark
    2020

    Skilled and unskilled workers who want to improve their competencies through a diploma programme or academy professional degree are entitled to this grant. Workers can get as much as DKK 10 000 (approx. 1 340 EUR) annually for user fees on the training programmes. Every year from 2018-2021, a total of DKK 65 000 000 / DKK 8 700 000 (approx. EUR 8 698 096 / EUR 1 164 207 ) is devoted to the fund. Eligible costs include tuition fees/fees for participation (external providers). The funds are distributed between the different educational institutions weighted after a basis of allocation is renewed every year.

  • Single instrument
    Denmark
    2020

    During participation in training, a wage replacement is made available, paid either to the enterprise (in case the enterprise continues to pay the wage during the training spell) or to the individual (in case that the employer provides no wage during the training). In the former case, it is an incentive to the enterprises, in the second case, it is the equivalent of unpaid educational leave with a public wage replacement payment. General conditions for individuals to be eligible groups are that they must be employed at the time of applying for training. This includes employees, self-employed, full-time, and part-time workers. Their educational background should not exceed general vocational training (ISCED 5) unless qualifications have not been in use for the past 5 years. If the individual is paid by his/her employer during the training period the company may apply for reimbursement of the wage costs . If the individual is not paid during the training period, he/she is entitled to wage compensation up to DKK 4 405 (approx. EUR 589) per week. Travel costs may also be covered.

  • Single instrument
    Denmark
    2020

    Individuals receive State-funded reimbursement of their costs for education and training. General conditions for eligible groups are that they must be employed at the time of applying for training and that their educational background should not exceed general vocational training unless qualifications have not been in use for the past 5 years. The eligible education and training activities include single subject courses or part-time education in IVET and CVET. If the individual is paid by his/her employer during the training period the company may apply for reimbursement of the wage costs (from AUB). If the individual is not paid during the training period, he/she is entitled to wage compensation up to DKK 4 405 (approx. EUR 589) per week. Travel costs may also be covered.

  • Single instrument
    Denmark
    2020

    Employees can take a leave for longer periods of full-time education and training while continuing to receive wages or receiving wage replacement payments. The different collective agreements stipulate the rights regarding different aspects of training leave, such as length, the scope of relevant training activities etc. In general, employer permission for training leave (or any other leave period) is required. The employer may refuse training leave if the purpose is not suitable or the employee in question is indispensable at that point in time.

  • Single instrument
    Estonia
    2020

    Employers and employees can agree on a payback clause for training-related costs. Thereby, the employee will work for the employer during an agreed period (no more than 3 years) for the purposes of compensating for the training expenses incurred. Eligible types of training include internal and external courses, continuing vocational training courses, on-the-job training, job rotation, exchanges, internships or study visits, and participation in learning or quality circles as well as self-directed learning. No preferential treatment is applied.

  • Single instrument
    Estonia
    2020

    All individuals meeting at least one of the pre-determined criteria (i.e. applicant has completed basic or general (and not professional or vocational) secondary education at least five years ago, or has obtained professional or vocational education 15 years ago or earlier, or do not continue working in the current position due to health-related circumstances, or is employed and is between 16 years old and retirement age) can apply for a financial grant. The preferential treatment for particular applicants is not applied. The applicant receives a fixed monthly allowance directly to her/his bank account. The amount of the grant allocated per person depends on the nominal study period. The maximum amount for employed persons is EUR 180 per month, for unemployed persons EUR 270 per month. The allowance can be used to cover training costs. In order to receive a fixed monthly allowance, a trainee has to attend training on a regular basis. There is an opportunity for re-use of the grant for different educational levels (BA, MA, PhD)

  • Single instrument
    Estonia
    2020

    All employed individuals meeting at least one predetermined criteria can apply for a financial grant for up to EUR 2 500 in three years. The allocated fund can be used to cover tuition fees for the training (incl. programmes leading to the formal qualification (ISCED 2-5), general courses, occupational courses connected to the present economic activity, occupational courses of all kinds, non-formal education, and ICT sources of different levels). The grant is funded under Unemployment Insurance Fund, the National budget, and ESF. The funding is directly transferred (reimbursement principle) to the training institution (voucher principle) if the requirement of regular attendance of the trainee has been met. There is no opportunity to re-use the grant (EUR 2 500 and 3 years limits)

  • Single instrument
    Estonia
    2020

    Employees of the private sector and public servants may be granted study leave (max 30 days per year) in order to participate in education and training. For formal and work-related study leave, the employer is obliged to pay an average salary of up to 20 calendar days. Each employee is also entitled to 15 days of training leave for finalizing studies/graduation from formal education. No preferential treatment is applied. The scheme can be re-used by same applicant once in each calendar year. The Ministry of Education and Research is responsible for regulation.

  • Single instrument
    Estonia
    2020

    An applicant meeting predetermined criteria (i.e. persons studying full-time or part-time for 6 months or more at post-secondary or tertiary level, including studies abroad) can apply for a student loan. The maximum amount of study loan is EUR 2 500 per year. The loan system is financed through public funds and private commercial banks. The loan is disbursed each calendar year and is directly transferred to the loan taker with no risk assessment applied. The interest rate of the loan is variable (according to Euribor fluctuations), however, it cannot exceed 5% for the borrower. If the interest rate exceeds 5%, the State pays the margin to the commercial lender. The interest rate applies to all borrowers. The payment period of the interest starts after or during graduation. The State compensates interest rate in cases if the borrower performs military service, or is a single parent with a child who is younger than three years old. The State also pays an interest rate for a resident physician until the completion of residency. The repayment of the loan starts 12 months after graduation or during studies. The maximum period over which the loan should be repaid is 20 years. The loan repayment can be forgiven for civil servants and employees of central or local government institutions or legal persons in public law (e.g. universities) who have been working there a minimum of 12 months and completed their studies before 1 July 2019; for persons who have a disability or takes care of her/his child having a disability.

Displaying 64 - 84 of 274 entries