Co funding 17/09/2012. Cedefop 17/10/12
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1 Cedefop Study Visitit 17/10/12 1
2 Program 1. Introduction 2. Co-funding of Continuing Education and Training (CET) 3. Statistics (Analysis of companies training plans) 2
3 1. Introduction 3
4 2. Co-funding of CET Objective of the law Stimulation and professionalization of CET by financial participation of the State. 4
5 2. Co-funding of CET Legal basis Section 2 of chapter II from IV of book V from the Code du Travail Target population Private-sector companies legally established in Luxembourg Responsible ministry Ministry of Education and vocational Training INFPC Examination of the co-funding applications Update of tools related to legislation 5
6 2. Co-funding of CET Basic eligibility criteria Target population: workers with a legal work contract and affiliated to Luxembourg s social security system At least half of the training duration must take place during regular working hours Use of the co-funding application forms Co-funding channels Direct grant: corresponds to 20% before tax of the investment retained Tax credit: amounts to 14% of the investment cost, deducted against income tax on the current year s income 6
7 2. Co-funding of CET Procedure In order to apply for the financial aid form the State, companies have to submit a co-funding request to the ministry of Education and vocational training Type of co-funding request Investment in training > Annual review (effective investment) Approval application (forecast) and final report (effective investment) Maximal exceeding accepted: 120% 7
8 2. Co-funding of CET Eligible expenses = investment in training Salary expenses of trained employees and internal trainers Expenses of external training bodies Travel, accommodation and subsistence expenses Cost of pedagogical/educational preparation Cost of training premises and training equipment Subscriptions to training bodies Overheads and follow-up costs 8
9 2. Co-funding of CET Categories Languages IT Management / Human Resources Management Finance / Accountancy / Law Quality / ISO / Safety Technical / Job related training On the job training (new hire and internal job transfer related training) 9
10 2. Co-funding of CET Eligible trainings External training Structured internal training session On the job training, self-training, attendance to fairs Eligible trainers External training Structured internal training session On the job training, self-training, attendance to fairs 10
11 2. Co-funding of CET Wage costs Maximum eligible duration per day: 8 hours Otherwise: certificate indicating that the participants have received compensation leave or a financial allowance for overtime Maximum eligible duration per year: 519 hours (3 months) for all trainings attended 11
12 2. Co-funding of CET Category On the job training Only for new employees, internal transfer and on the job training, self training Internal training (1 trainer / 1 trainee) is considered as on the job training Maximum eligible duration On the job training Maximum eligible duration On the job training 1 month (173 hours) for the trained person 0.5 months (86,5 hours) for the internal trainer Is limited to 173 hours (in order to justify the training hours, details and an explanation have to be joined) 12
13 2. Co-funding of CET Justifying documents Invoices Invoices / expense reports approved by the company s accounting department ( Paid Stamp, date and Signature) Otherwise: refusal Attendance list Title, date, durations, signatures (trainee/trainer) Otherwise: refusal Justification for Self-study, E-Learning, Electronic Learning Attendance list signed by the trainee and the tutor or the training supervisor. Logfile list including the training title, the periods of access to the programme (duration of the training) and the name of the participant(s). It must be signed by the tutor or the training supervisor. 13
14 2. Co-funding of CET Submission deadlines /03 31/05 31/03 31/05 Approval application 2011 Approval application 2012 Annual review and final report 2010 Annual review and final report
15 2. Co-funding of CET What the companies have to do? 15
16 Français Anglais Excel Word First aid Iso 9001 Person 1 PowerPoint Languages IT Quality / ISO / Management / On the job Safety HR Management training Effective investment Who How long Justifying documents Expenses 16
17 3. Statistics: Companies training plans Some outputs from the companies co-funding requests 17
18 3. Statistics: Companies training plans 1000 Final report Annual review Number of co fu unding requests
19 3. Statistics: Companies training plans Millions ( ) 35 32, ,7 27, , ,2 20,8 20, ,1 14,8 14,8 15,
20 3. Statistics: Companies training plans Training participation rate 2010 (training endeavour) 20
21 3. Statistics: Companies training plans Indicators of entreprises training practices by size class Training participation Number of rate 2010/2009 employees Investment /employee 2010/2009 Training expectation 2010/2009 % Man-days Euros 1 à 9 5,2 7, à 19 4,1 5, à , à 99 2,6 3, à 249 2,2 2, à 999 2,1 2, et plus 2,5 3, Total 2,3 3,
22 3. Statistics: Companies training plans Indicators of entreprises training practices by training domain Training domains Investment Training hours Number of participants % Technical/Professional 36,1 33,4 40,7 On the job training 20,5 28,6 9,1 Management/HR Management 13,4 10,3 9,4 Finance, accounting and Law 9,3 7,3 9,7 IT/Office Automation 8,1 6,9 7,1 Quality, ISO and safety 6,9 8,6 21,6 Languages 5,7 4,8 2,5 All domains
23 3. Statistics: Companies training plans Indicators of employees access to training Number of employees Participation /employees 2010/2009 Training duration 2010/ à 9 3,7 16,7 10 à 19 3,8 12,2 20 à 49 2,8 13,2 50 à 99 2,4 11,4 100 à 249 2,6 8,6 250 à 999 3,5 5, et plus 5,5 5,1 Total 3,8 6,5 23
24 3. Measures for private individuals 4. Measures for private individuals Special leaves a. Individual training leave (Congé formation) b. Youth activities leave (Congé jeunesse) c. Language-learning leave (Congé linguistique) Organization of working time d. Unpaid training leave (Congé sans solde pour formation) e. Flexible work schedule (Aménagement personnel du temps de travail) Sources of financing f. Tax deductibility g. Financial aid for higher education h. European scholarships Access to diplomas i. Accreditation of prior learning 24
25 INFPC 38, rue de l Avenir L-1147 Luxembourg T Claude Cardoso Responsable Observatoire de la formation T claude.cardoso@infpc.lucardoso@infpc lu
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