Employees have the right to a short-term paid leave for preparing and sitting exams (6 or 21 days depending on the type of exam/type of education and training). These exams must be related to training taken at the initiative of the employer or with her/his consent. An employee has to prove the attendance in educational activities required by providing the diploma/certificates of graduation. No government bodies and agencies are involved in the operation of training leave in Poland. Employer covers 100% of employees' wages during the training leave (6 or 21 days, depending on the type of training). If agreed (in the contract signed by employer and employee) the employer may cover also the cost of tuition fees, travel, accommodation costs, and learning materials.
This training loan is available to the unemployed, job seekers, and employees aged 45+ registered in the district job centre. The loan is fully subsidized (zero interest rate and grace period) by the state (Labour Fund). Since Labour Fund is a public fund, in practice the State does not collect the interest rate from the learner until the loan is repaid. If a learner uses a loan for a purpose other than this specified in a contract or does not start or finish the training programme, the learner is obliged to pay the interest rate (which was up to 3.6% in 2020). The maximum amount of the loan is 400% of the average salary. The loan repayment starts immediately after graduation. The maximum period of the loan repayment is 18 months after completing the training. There is no loan forgiveness. There is no limitation to re-use the loan.
Young unemployed persons (up to 30 years old) registered in the district job center, who prove (show high probability) that after completing the training can find employment or launch their own company can apply for the grant to fund CVT courses. Maximum co-financing from the public resources amounts to an average monthly salary. If the cost of training is higher, the difference has to be covered by the learner. Tuition fees and other costs related to training (travel costs; physician and/or psychological test, if necessary; accommodation, if training takes place outside the place of living of the unemployed) are considered eligible costs. There is no limitation to re-use the grant.
SMEs and business associations can request support for the development of different projects including capacity building projects aiming at improving the efficiency of the processes of innovation of SME, combining training of workers with consultancy services. Education and training eligible are technical and continuous training. It is co-financed through the ERDF Operational Programme “Competitiveness and Internationalization”. The amount available depends on the typology of the projects: for individual projects the maximum is EUR 500 000 (co-funded up to 50%) and for joint projects of EUR 180 000 per company to be addressed (co-funded up to 85%). The funding is provided to support staff costs related to trainers and trainees, supporting costs related to trainers and trainees (e. g. travel expenses, material, and supplies) as well as consultancy services associated with the training. De minimis regulations apply for this grant.
The grant aims to intensify the training of entrepreneurs, managers, and workers for the reorganization and improvement of management capacities, as well as company workers, supported by themes associated with innovation and change. It is addressed to individual SMEs (individual projects) or business associations supporting SMEs (joint projects). Through this scheme, SMEs and associations can request support for the development of different projects related to the upskilling and reskilling of human resources, including workers and business managers, as well as to support innovation and new business models and exchange of good practices. The amount available depends on the typology of the projects and the grant co-funds up to 50%. The funding is provided to support staff costs related to trainers and trainees, supporting costs related to trainers and trainees (e. g. travel expenses, material, and supplies) as well as consultancy services associated with the training. There are eligible groups with preferential treatment, Bonuses are as follows: 1. Increase of 10% if the training is provided to disabled or disadvantaged workers; 2. Increase of 10%. if the incentive is granted to medium-sized companies and of 20% if it is granted to micro and small companies. Funding comes from European sources and De-minimis regulation applies.
Higher Education students attending technical higher education courses, degrees, masters, or Ph.D. in Portugal can apply for the loan. The amount of the loan varies between EUR 1 000 and EUR 5 000 per year up to a maximum of EUR 30 000 (for a 6-year university programme). The loan is financed by the ESF, the Foundation for Science and Technology (FCT), and the banks that accepted to provide this service, but the scheme is managed by the SPGM (Sociedade de Investimento, S.A), a private organisation managing this credit line on behalf of the Portuguese Government. Banks are responsible for providing the loan, monitoring the accomplishment of the rules, and transferring the loan to students. The beneficiary does not have to pay for the credit during the period of its use and two years after that (grace period). The credit is paid back during a period of 6 to 10 years, to be negotiated between students and the bank. The current interest rate equates to the Euribor swap rate plus a maximum spread of 1.25% but can be reduced in the case of students benefitting from school scholarships or with good results at the University. The State acts as a guarantor, which eases the process of approval of the credit.
A family unit (persons living together, usually family, who present joint personal income tax declarations) may deduct up to 30% of their education and training expenses from their personal income tax up to a maximum of EUR 800 for a given aggregate. The scheme covers expenses in early childhood education and care, schools, and other educational institutions and services, corresponding to any education level when provided by institutions from the national education system or other institutions recognised by relevant Ministries including entities providing vocational education and training. All types of learning content are eligible (formal and non-formal education courses, general courses, occupational courses, etc.). Eligible costs include tuition fees/fees for participation (external providers), costs for training materials (e.g. books), accommodation costs, meal costs, or daily allowance for subsistence or child care costs (during participation). Individuals with no taxable income (an annual gross salary below EUR 4 104) cannot profit from the tax deduction. The tax incentive can be used once in each calendar year.
Employers and employees can agree on a payback clause, regulated by the Labour Code. The contractual parties may agree that an employee cannot cancel the work contract for a period of up to 3 years to compensate an employer for large expenses incurred for the employee's training, whatever form it may take (all kinds of formal and certified training and levels of qualification). The payback clause is previewed in the Labour Code and employers and employees may agree on the details of it. Employees are not bound by the contractual retention period if they reimburse the training costs. There is no preferential treatment foreseen by Law, and all employers/employees may use this payback clause. The Authority for Working Conditions (ACT), is responsible for monitoring the compliance of the existing legislation.
Both employed workers (aged 16 or over, regardless of their level of qualification, whose applications can be submitted by themselves or by the respective employers) and unemployed persons (enrolled in the PES at least at 90 consecutive days, aged 16 or over, with levels 3 to 6 of qualification) can access the grant. This grant is provided by IEFP (Institute of Employment and Training) and supports technical training, continuous training, and RVCC (professional recognition, validation, and certification of skills). Eligible types of training include technical training, continuous training, and RVCC (professional recognition, validation, and certification of skills). The co-funding for active employees is EUR 4/hour, with a maximum total amount of EUR 175, and for unemployed a maximum of EUR 500. The source of funding is European funds for the programming period 2014-2020. Eligible costs include travel and meal costs, as well as daily allowance for subsistence (for unemployed persons). There is no possibility of re-use, and no preferential treatment (more than the distinctions between employed and unemployed workers).
Portuguese workers with an open-ended contract are entitled to a minimum of 40 hours of continuing training each year. Companies do need to provide 40 hours of certified training per worker in each civil year to at least 10% of the company's employees. In the case of workers with contracts for a specific period of time, the law is applied only when the contracts have more than 3 months and the number of foreseen training hours is aligned with the duration of the contract. The training can be of any type, but it has to be provided either by the employer, by a certified training entity, or by any training institution recognised by the State as a training provider under the National Qualification System. The employer covers the costs of workers' time spent in training and the costs of training provided at employers' initiatives. For this purpose, employers can benefit from existing public support measures or use their own funding. Workers usually cover the costs of training (fees, transport, etc.) attended at their own initiative. The State is responsible for settling the legislation related to the training leave, defining the minimum requirements to be accomplished by the companies (specified in the Labour Code Law n. 7/2009 and following amendments), as well as for monitoring the accomplishment of the legislation by companies.
This scheme, stipulated by law, entitles employees participating in part-time formal adult education to up to 6 hours/week of paid training leave up to 10 days of unpaid leave, and to receive support in fitting their work and study schedule. Time off work to attend courses has got a maximum duration depending on the regular working weekly hours. The working hours of the worker should be adjusted whenever possible to allow for the attendance of courses. All employees who attend any vocational education and training at any education level or temporary occupational programmes for youth with a duration of more than 6 months are eligible. The worker-student enjoys a set of rights and benefits concerning other workers, namely in matters such as working hours/time off from work, overtime work, justification of absences, holidays. Some preferential treatment is available for parents living on islands. The employer covers the costs of workers' time spent on training ("not worked time"), whereas worker-students usually cover the training costs (including fees, transport, etc).
Employers and employees can agree on a payback clause. The Labour Code gives a broad framework (e.g. stating a minimum length of 60 days for education and training activities to be regulated under a clause). When employees do not comply with the contractual retention period stipulated in an individual addendum to the individual employment contract, benefits received during participation in the training/educational programme subject to the addendum are to be reimbursed, together with all related costs encountered by the employer, according to a formula stipulated in the addendum and respecting limits introduced by collective agreements at company or sector level. The maximum amount for training costs under this regulation is RON 1 000 (approx. EUR 209).
This tax incentive allows companies to receive a publc contribution to the costs of providing a student trainee with a voluntary payment, while the student is expected to work for the company at a later stage. As a student is not currently employed, the payment would not constitute operational costs wthout this special regulation/scheme. All companies paying tax on profit are eligible for the scheme, which allows companies to deduct costs of scholarships provided to students. Companies can deduct up to 20% of the calculated tax on profit (and up to 3% of yearly turnover). The monthly amount of the private scholarship must cover at least accommodation and subsistence. The minimum amount to be paid monthly to a student is equal to the level of the minimum wage per economy, which is currently RON 2 300 per month (approx. EUR 4 185). There is no maximum amount set to be paid to the students. The eligible education and training activities refer to university/post-university studies only.
Chambers of Commerce and Industry - legal persons of public utility, employers' organisations (employers' associations, employers' federations, employers' confederations, or territorial employers' unions), and business associations can apply for the grant. Grants are provided by the Management Authority for the Operational Programme Human Capital (MA OPHC) within the Ministry of European Funds. Eligible training is for increasing the level of digital competencies for all employees in the public and private sectors. Minimum co-funding is 80,75% (for private companies) and maximum co-funding is 85% (for non-governmental organisations). The maximum amount for an application is RON 4 770 000 (approx. EUR 983 881), the conditions related to the maximum amount being to have elaborated and implemented 1 training plan for min 250 employees that attend a Qualification programme for level 3 EQF, with a duration of 1080 training hours. There is no preferential treatment. An applicant can only apply once for the grant under a specific ESF call
Chambers of Commerce, Industry and Agriculture, trade unions, members of sectoral committees and sectoral committees with legal personality, employers' organizations, professional associations, public or private centers for validation/certification of previous learning, authorized CVT providers, public and private, professional / career counseling and guidance service providers, NGOs can apply for the grant. Eligible training should be focused on employees' skills update and development. Minimum co-funding is 80, 75% (for private companies) and maximum co-funding is 85% (for non-governmental organisations). The maximum amount for an application RON 4 770 00 (approx. EU 983 881). There is no preferential treatment. An applicant can only apply once for the grant under a specific ESF call.
Employees with an individual employment contract (full time or part-time) who come from companies that carry out their main or secondary activity in one of the economic sectors with competitive potential are eligible for the grant. Grants are provided by the Management Authority for the Operational Programme Human Capital (MA OPHC) within the Ministry of European Funds. Eligible training is focused on employees' skills update and development. Min co-funding is 80, 75% (for private companies) and max co-funding is 85% (for Non-governmental organisations). The maximum amount for an application is RON 4 800 000 (approx. EUR 1 004 814), the conditions related to the maximum amount being to have min. 250 employees trained in a full qualification/project, of which min. 200 certified employees/project. There is no preferential treatment. An applicant can only apply once for the grant under a specific ESF call
Employers' organisations (employers' associations, employers' federations, employers' confederations), business associations, trade unions can apply for the grant. Grants are provided by the Management Authority for the ESF Operational Programme Human Capital (MA OPHC) within the Ministry of European Funds. Eligible training is focused on the employees' skills update and development. Co-funding ranges between 75% for private companies and 85% for non-governmental organisations. The maximum amount for an application is RON 4 800 000 (approx. EUR 1 004 814), the conditions related to the maximum amount being to have at least 250 employees trained in a full qualification/project, of which at least 200 certified employees/project. There is no preferential treatment. An applicant can only apply once for the grant under a specific ESF call.
Employees have the right to a paid educational leave of 10 days/80 work hours per year under specific circumstances. In general, employees have a right to receive training once in 2 years (once in 3 years in companies with up to 20 employees). In case the employer does not offer training, the employee has the above-mentioned right to a paid educational leave. No specific financing mechanisms are established for the training leave. Financing arrangements depend on who initiates the training, the duration, and specificity of the training/educational programme, and the negotiation between employer and employees, observing also the collective agreements. If training is initiated by the employer, all costs are borne by him. Where the employer fails to fulfill its obligation to provide training to its employees, training leave is treated the same way as if the employer had initiated the training. No compensation to the employer is awarded, but the costs are deductible in the calculation of the profit for taxation. Where training is at the employee's initiative, the Labour Code leaves to the employer the decision on terms of participation, including duration (no minimum/maximum specified by law) and coverage of (direct) training costs. Training leave can be also unpaid but recorded as active work in the work record.
Companies can apply for the co-funding of direct training-related costs, as well as a proportion of wages of trained employees in private companies. All types of private and public legal entities are eligible for this grant. The focus of the training is on sector-specific skills related to the current job. Grants are distributed based on applications outlining the training plans of employers. The co-funding share is variable from 50% to 85% of the costs, depending on the type of organisation (public, municipality co-owned, or private), a region of its residence, and type of call. Eligible costs depend on the call and cover not only fees but also training-related costs and wage replacement. The minimum amount of funding is EUR 25 000, the maximum amount of funding is EUR 200 000 per project. Only one grant per call is allowed.
The active labour market policy programme reimburses competency-building training activities of unemployed jobseekers registered by COLSAF. Introduced in September 2015, KOMPAS supports courses that are less vocationally specific and aimed at building more general competencies, e.g. PC skills or foreign language courses. The financing formula is based on a percentage of eligible costs. 100% of training costs can be covered. The funding is directly transferred to the learner via her / his bank account as cost reimbursement based on the documented costs and proof of participation. There is no limitation to re-use the grant.
Employers and employees can agree on a payback clause in a 'Qualification agreement'. Thereby, the employee will work for the employer for an agreed period (no more than 5 years) after completing training to compensate the employer for the training expenses incurred. If an employee decides to terminate the employment before the agreed period, he/she must reimburse the costs of the training (up to 100%). If an employee partly fulfilled his/her commitment to remain in employment for the duration of the agreed period, the amount to be repaid will be reduced proportionately. If the training undertaken by the employee leads to 'deepening' (rather than upgrading) qualification, the agreement may be concluded if the anticipated costs of training amount to at least EUR 1 700. The Labour Code stipulates minimum requirements. Modifications in favour of the employee are subject to negotiations between employee and employer, or to collective agreements.