Portugal

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).