Strengthening WBL and apprenticeship approaches

In 2020, IVET learners fulfilled their practical training obligation in school workshops or in a phasing out system within the framework of an apprenticeship contract. According to the new training system, the vocational employment contract, which replaced the apprenticeship contract, can be concluded only after the successful completion of the sectoral foundation education, which is:

1. from the academic year 2021/22, for those studying the three-year vocational school programme;
2. from 2022/23, for those studying the five-year Technicum programme;
3. from the second semester of the 2020/21 academic year (February 2021) for learners involved in the two-year technician programme after the acquisition of the secondary school leaving certificate.

Due to the increased benefits introduced in dual training for VET learners, a further tax reduction has been granted to companies (an online calculator has been made available on the website of the Hungarian Chamber of Commerce and Industry). The amount of the tax reduction depends on the sectoral classification of a given vocational occupation and on which grade the student is enrolled. Companies whose apprentices successfully pass the final vocational exam can claim additional reimbursement.

Within the GINOP-6.1.9-18 priority project to establish a Sectoral examination centre in the transport sector, in 2020 the online portal was developed for training institutions to register their training offer and for companies to express their interest in offering training places. Further implementation of the project milestones is continuous.

GINOP-6.2.6-20: 'Sectoral training centres, smart alternative training structures' the call for proposals was published in March 2020. It aims to develop and pilot a methodology for measuring sectoral competences and prepare related VET training (such as, running a survey of the infrastructure and human capacities of VET centres, piloting smart assessment solutions, planning human resources and adequate infrastructure of the Sectoral training centres). The project is being implemented by the Innovative Training Support Centre, IKK, and is complemented by GINOP-6.2.7-20: 'Infrastructure and training offer in Sectoral training centres for the new VET system', within the framework of which VET centres can apply for financial support to create sectoral training centres.

The policy priority is to attract companies, especially micro-companies and SMEs and establish clusters with local VET centres and HE institutions involved in innovation and digital transformation activities as well as other smart business solutions in line with the VET 4.0 strategy. To enable SMEs to engage in dual training, rationalising administrative burdens is key. The aim of the two projects is to strengthen collaboration between Sectoral training centres and companies, making use of the existing infrastructure and tools in place in VET centres (school workshops etc.)

The new system of vocational employment contract provides a significant advantage for employers through higher tax incentives and for students through higher income as well. Dual training - after the sectoral foundation education - based on vocational employment contracts was launched in the phasing out VET system since September 2021.

The LXXXIII Act, published on 24 June 2021, and the Government decree 380/2021, published on 30 June 2021, introduced amendments to the existing, and in force, VET Act LXXX. The purpose of the amendments is to clarify the details of the VET and AL systems renewed in 2020, in order to achieve their more effective operation.

The chamber guarantee was reincluded in the regulation: a student can fulfil his/her specialised vocational education and training in school, if there is no dual placement available. This has to be confirmed in writing by the chamber (chamber guarantee).

Some important changes regarding the VET contribution levy obligation for companies implemented in 2021 are as follows.

The gross obligation can be reduced 20% of the tax relief, if the vocational employment contract is concluded for a minimum of six months and if the learner has passed the professional exam.

Employee training can be accounted for tax relief under certain conditions and to a certain extent of the VET contribution levy obligation. As of September 2021, the Act on VET, linked to VET training obligations, foresees that in a vocational employment contract where a person with adult status is involved in adult education, and the person – parallel to his/her vocational employment contract – has another legal relationship linked to another job, the VET contribution levy can be reduced by fifty percent.

The VET contribution obligation and the eligible discount is determined by the normative calculation system. If this discount is more than the VET contribution obligation, the difference can be recovered at the time of the settlement directly through the National Tax Office (NAV). According to Government decree XC dd.2020 on the central budget of Hungary, Article 67 (4) (a), the overhead in 2021 is HUF 1 200 000 per person per year (approximately EUR 3 288).

Under the new regulation, the provision of continuous practical training is supported for as long as needed in order to conclude a vocational employment contract. It makes it possible to conclude vocational employment contracts for shorter, fixed-term once a year. It also facilitates the involvement of dual partners in vocational training who are not able to provide the adequate education conditions throughout the whole duration of the specialised vocational education, or where, due to the nature and content of the occupation in question, it is not justified to conclude vocational employment contracts for the full duration of the specialised vocational education.

A vocational employment contract can be concluded with the student participating in vocational education, especially with the person participating in the training for the duration of the specialised vocational education or once a year, for a period of at least 4 and not more than 12 weeks. This provides the possibility to conclude a vocational employment contract for a short period, e.g. for the summer. This rule is applicable since 1 July 2021.

In specialised vocational education – after the successful completion of the sectoral foundation education - the parties (VET institutions and dual partners) must define the role of the dual partner. Several forms of cooperation may be established depending on how training provision is shared.

One form is when part of the learning area/curriculum belongs to the dual partner. The teaching-learning process aims to equip students with the skills defined in the learning outcomes, can basically take place in two ways: subject-based teaching and project-based education. Both solutions allow certain curricular and subject units to be delivered with the help of a dual partner under the full responsibility of the school.

Another form is when the full curriculum of the learning areas belongs to the dual trainer. The primary aim of the new VET system is to ensure that specialised vocational education, which can meet the output requirements set out in the Programme and outcome requirements (Képzési és Kimeneti Követelmények, KKK), can be provided entirely by the dual partner. Based on the above, theory and practice are not separated from each other. (Until 2020, VET training documents consistently presented vocational theoretical education and vocational practical training separated from each other.)

1. Specialised vocational education can be organised by a dual placement and by a VET institution: dual placement can be either in a training centre or – with the exception of a VET institution – in another business organisation. The training centre (képzőközpont) is a form of joint partnership in specialised vocational education. Under the new regulation, there are three types of training centres: knowledge centre for specialised vocational education and dual training at a training centre;
2. company training centre, which is a large company with own practical workshop where specialised vocational education is carried on either independently within the company or, based on trust, in other business organisations;
3. sectoral training centre with the aim of cooperation in order to meet the requirements to be a dual placement. Training is enabled with the purely
4. shared infrastructure of the members or the sectoral training centre or based on the entities involved. The work organisation of the ‘cluster’ (the head of the joint partnership) is a non-profit company created as a sectoral training centre. The non-profit company is responsible for training organisation, coordination and administration. The sectoral training centre is entitled to conclude vocational employment contracts and to benefit from the tax allowance. Currently, the chamber has registered 6 sectoral training centres and the registration of further 15 is in progress.

GINOP -6.1.10-VEKOP-19 project (Innovative training promoting the shift of the economy). In 2021, a significant milestone was achieved in the development of dual training with the preparation of the operational model documentation for sectoral training centres.

In the framework of GINOP-6.2.7-20 project (Infrastructure and training offer in sectoral training centres for the new VET system) 29 VET centres received financial support to create a sectoral training centre. Their implementation is in progress.

Based on the amendment to the Decree implementing the VET Act effective from 1 September 2021, in case of participation in dual training with a vocational employment contract, the training programme shall be developed by the VET institution in cooperation with the dual placement, and shall include the sharing of the teaching of the curricular elements between the VET institution and the dual placement, as well as the criteria for joint assessment and evaluation by the VET institution and the dual placement.

Candidates for VET may have the possibility to shorten the duration of the training time if their previous studies, acquired knowledge or experience can be credited and accepted on the basis of the professional programme of the VET institution.

Vocational employment contracts no longer have to be uploaded into the KRÉTA registration system by the dual placement, but the data are kept by the National Tax and Custom Administration (Nemzeti Adó- és Vámhivatal, abbreviated NAV), which reports the number of contracts within 15 days of receiving the notification.

The tax on VET contributions was levied with effect from 1 January 2022, so from that date the tax relief related to dual training can be claimed from the social contribution tax, under the provisions of Section 17/A of the amended Act on social contribution tax. Business entities which are not liable to pay social contribution tax are entitled to the tax relief in the framework of a tax refund.

In 2022, for specialised vocational education under the VET Act LXXX of 2019 as well as dual training and practice-intensive bachelor's degree programmes, the liability reduction items were the amount of the cost price is EUR 3 032 (HUF 1 200 000)/person/year, and a basic normative is EUR 1 642 (HUF 650 000)/person/year.

Until 26 January 2023, 31 sectoral training centres have been registered under the Dual Placement Register of the Hungarian Chamber of Commerce and Industry, representing nearly 200 enterprises in 15 sectors. According to the data of the AGRÁRSZAKTÁR dual placement registration system of the Hungarian Chamber of Agriculture, four sectoral training centres have been registered in 2022 in agricultural VET, which train young people for the 28 agricultural vocational occupations (including specialisations and partial qualifications) listed in the Register of Vocational Occupations.

The activities that can be carried out by a sectoral training centre are specialised vocational education; sectoral foundation education with school responsibility; adult training, company training services; training organisation activities; and production activities.

In the implementation of the project GINOP-6.2.6-20 (Sectoral training centres, smart alternative training structures) at the end of the year 2021, the second round of the competition, titled 'Model Company', was completed and closed in January 2022. The aim of the competition was to enable the participating technician students to better meet and adapt to the requirements of the labour market, to be able to start their own business on their own initiative, to plan and run a business related to a specific field of study or production/service industry. The 'Model Company' competition was open to teams of 3 students from the grades 9, 10 and 11 of technical education and their mentors from vocational training institutions in the convergence regions (Central Transdanubia, Western Transdanubia, Southern Transdanubia, Northern Hungary, Northern Great Plain, Southern Great Plain). In the school year 2022/23 a new call for competition titled 'Model Company' was launched. Teams and students who have participated in the 2021/22 competition (first round) were also welcome, but they were able to apply only with a new business concept or idea.

In 2022, the number of dual training places registered by the Hungarian Chambers of Commerce and Industry, Hungarian Chamber of Agriculture and Hungarian Chamber of Healthcare Workers (MKIK, NAK and MESZK) continued to increase, but the number of active dual training places decreased. A number of projects were also available in 2022 for businesses to develop the skills of their employees and to engage in dual training to fill their labour shortages.

New module of the KRÉTA system has been developed: registration module for dual training and vocational employment contracts.

According to the data provided by the chamber of commerce and industry, 31 Sectoral Training Centres were set up. Through these, over 200 businesses have been involved in school-based dual training, the vast majority of them micro-, small- and medium-sized enterprises.

Several amendments to the VET Act and to the Decree on its implementation have supported the expansion of dual training in 2023:

1. preference for pre-vocational contracts: students or adults participating in VET with a pre-vocational education and training contract are given preference in cases of equal results when applying for specialised vocational education offered by a VET institution;
2. vocational employment contracts:
   1. flexible contract duration – contracts can be concluded for the entire duration of specialised vocational education or for shorter periods. Previously, vocational employment contracts could only be concluded once a year for 4–12 weeks. The 2023 amendment allows contracts for shorter periods of 2–12 weeks, up to twice a year, with a total limit of 12 weeks per year. This change was introduced following an ex-post impact assessment, which identified that the previous minimum duration of 4 weeks was not suitable for all vocational occupations (especially for the technician programmes);
   2. students without vocational employment contracts by the first month of the school year are presumed unable to participate in dual training, subject to certification by economic chambers, who assess all registered companies whether they can accept students thus contribute to the participation of students in dual training and only issue a certificate in well justified cases;
3. flexible training models: dual training placements can outsource up to 49% of specialised vocational education to external partners. However, the primary training provider remains responsible for compliance.

External partners can include other dual training providers, businesses not registered as dual placements, or even VET institutions. This means students may complete part of their specialised vocational education at their own school. The amendment broadens the range of actors involved in practical training and ensures that economic chambers oversee specialised vocational education not only at dual placements but also at their external partners.

1. post-education employment:vocational employment contracts can be converted into permanent employment contracts after successful final vocational examinations, ensuring continuity of employment;
2. expanded access for businesses to become dual training placements: small-scale farmers can now register as dual training placements;
3. wages and benefits:
   1. for adult students under part-time contracts, wages are proportional to working hours. The amendment clarifies that wages and other benefits for students in specialised vocational education with an adult legal status must be proportional to the duration of their employment.Full-time wages range from HUF 100 000 (EUR 260) to HUF 168 000 (EUR 437). However, the parties may agree to a higher wage within the vocational employment contract, even if it deviates from the proportionality rule;
   2. wages under vocational employment contracts are exempt from social contribution tax and personal income tax but are subject to social insurance contributions.
4. training own employees:
   1. registered dual training placements can maintain existing employment contracts alongside vocational employment contracts; or
   2. they can modify existing contracts for specialised vocational education, without tax relief eligibility;
   3. non-registered employers can only modify existing contracts, without tax relief eligibility.
5. tax incentives: registered businesses can claim a 100% tax reduction for hours spent in dual training, even if adult participants already have an employment contract;
6. changes in content regulations: the Programme Curriculum (PTT) was removed from the statutory content regulation of VET. Instead, the mandatory teaching hours for VET themes (sectoral foundation education and specialised vocational education) are now regulated through the Programme and Outcome Requirements (KKKs).

From 1 January 2023, amendments to the Labour Code (Act I of 2012) impacted vocational employment contracts. For students aged 16-18, their daily working hours are limited to 7 hours under VET legislation, which is stricter than the Labour Code. For students under 16, since no specific provisions exist in VET legislation, the Labour Code applies, limiting their working hours to 6 hours per day. This affects grade 10 vocational school students, who are often younger than 16 when signing vocational employment contracts.

The GINOP 6.2.6 project, Sectoral training centres, smart alternative training structures, was closed on 31 August 2023. Key activities during the project regarding the development of WBL included:

1. methodological development of tools for measuring sectoral competences;
2. implementation of a pilot Model Company simulation programme, which involved 222 students receiving motivational prizes for their company ideas in a competition;
3. technical support provided to 28 VET Centres to prepare applications for the GINOP-6.2.7-20 call for proposals, Infrastructure and training offer in sectoral training centres for the new VET system, and implement subsequent developments.

The GINOP-6.2.7-20 project, Infrastructural and professional preparation of sectoral training centres for the new vocational training structure, had a budget of EUR 24.38 million (HUF 9.98 billion) and was completed on 30 June 2023. Achievements included:

1. establishment of 28 Sectoral Training Centres (ÁKK) with 171 founding members (companies outside the VET Centres);
2. creation of the Forestry Sectoral Knowledge Centre, the first of five Sectoral Knowledge Centres planned for completion by 31 December 2029.

With the introduction of the reformed VET system in 2020, the number and proportion of students enrolled in specialised vocational education (grades 11-13 in technicums, grades 10-11 in vocational schools, or adult learners after passing the sectoral basic examination) increased significantly year-on-year. The table below provides comparable data on the evolution of vocational employment contracts and the phasing out of apprenticeship contracts in the indicated school years.

With the introduction of the new VET system, the number and proportion of students participating in the sectoral education, regardless of their legal status, have increased significantly from year to year.

In the 2024/2025 academic year, their number reached 192 876, representing 66.3% of all students enrolled in VET.

Among students in the sectoral education, the number of those who had at least one employment contract during the given academic year was 16 266 in 2021/2022, 39 187 in 2022/2023, 82 153 in 2023/2024, and 94 788 in 2024/2025. This indicates that, since the first academic year examined, the proportion of students participating in dual training (excluding those under the phasing-out vocational employment contract scheme) has been steadily increasing. By the 2024/2025 academic year, nearly half of the students (49.1%) are participating in dual training.

Source: 2nd Monitoring Report of VET Policy Strategy 4.0

With the introduction of the new VET system, the number and proportion of students participating in the sectoral education, regardless of their legal status, have increased significantly from year to year. In the 2024/2025 academic year, their number reached 192 876, representing 66.3% of all students enrolled in VET.

Among students in the sectoral education, the number of those who had at least one employment contract during the given academic year was 16 266 in 2021/2022, 39 187 in 2022/2023, 82 153 in 2023/2024, and 94 788 in 2024/2025. This indicates that, since the first academic year examined, the proportion of students participating in dual training (excluding those under the phasing-out vocational employment contract scheme) has been steadily increasing.
By the 2024/2025 academic year, nearly half of the students (49.1%) are participating in dual training.

In order to promote dual training, VET centres launched information campaigns in schools and online with regional chambers, which presented the benefits of dual training by sharing stories of successful students, organising joint events, and factory visits. VET centres personally approached business organisations with the opportunity to join dual training. Based on the data provided by the VET centres maintained by ministry responsible for VET in September 2025, the number of business associations/companies reached in relation to the promotion of dual training for the four academic years indicated was as follows per county in the table below.

For those VET Centres that did not receive EU funding during the 2014–2020 programming period, the standard call titled 'Establishment of Sectoral Training Centres (ÁKKs)' (GINOP Plus-5.2.6-25), published on 30 September 2025, provides an opportunity to establish STCs, with a total budget of HUF 6.2 billion (approximately EUR16.4 million). Thus, in addition to the 33 VET centres that set up sectoral training centres in the framework of the development projects GINOP 6.1.10-VEKOP-19 and GINOP 6.2.7-20, 18 more VET centres may receive support for the establishment of their sectoral training centres.

Source: 2nd Monitoring Report of VET Policy Strategy 4.0