Romania

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.