Co-funding of training in companies

General information

Private-sector companies which are legally established in the Grand Duchy and carry out their main business there can obtain financial support from the State for the training of their employees.

Public aid amounts to 15% (taxable) of the annual training investment. The training courses organised must target employees affiliated with Luxembourg’s social security system and bound by an (fixed-term or permanent) employment contract to the company.

The financial support is accessed by submitting a co-funding application.

Would you like to have more information about this topic?

In partnership with the Ministry of Education, Children and Youth and the professional chambers, the INFPC is organising one-hour long information sessions concerning co-funding.

Attend an information session on co-funding

The INFPC also offers a training course on "Co-funding for in-company training" for anyone responsible for continuing vocational training within a company.
The course lasts one day; it covers a number of theoretical notions and deals with an actual case, making it possible to understand the procedure for accessing co-funding.

Attend a training course session on co-funding

Training investment

The annual investment for continuing vocational training comprises various types of eligible expenses.

• Participants' salaries

  Calculation of the average hourly wage refers exclusively to the information supplied by the certificate providing information on the total payroll (the "certificate of income" is no longer taken into consideration).

• In-house trainers' salaries
• Expenses for approved external training bodies and supplier-trainers
• Travel, accommodation and subsistence expenses

  For travel by car for participants and trainers, the mileage allowance is determined in the same way as the amount refunded by the State in accordance with the Regulation of the Government in Council of 19 June 2015 determining the mileage allowance for cars used for business travel.

• Cost of external auditor for examining the financial statement

  Consultant’s expenses are not eligible

• Cost of training management software
• Cost of subscriptions to training bodies, based on a collective labour agreement or an inter-professional agreement.
• Training courses that are compulsory by law for working in a regulated profession are not eligible. Training courses declared compulsory by the company are eligible.

500 euros will be refunded to cover the cost of drawing up the application for co-funding. 

Estimate how much support you could receive by using our co-funding calculation simulator.

Amount of co-funding

The amount of the co-funding is determined by the investment in continuing vocational training agreed following acceptance of the application for co-funding by the Ministry of Education, Children and Youth (Ministère de l’Education Nationale, de l'Enfance et de la Jeunesse - MENJE).

• 15% of the amount invested in training in the course of the financial year.

  Increased by 20% for the salary cost of participants meeting one of the following criteria on the date the company's training plan is implemented:

• no diploma recognised by the public authorities and less than 10 years of service,
• recognised diploma or more than 10 years of service and aged over 45.
• Investment in training is capped according to the size of the company:
• at 20% of total payroll for companies with 1 to 9 employees;
• at 3% of total payroll for companies with 10 to 249 employees;
• at 2% of total payroll for companies with more than 249 employees.

Structure of the co-funding application

In order to structure the co-funding application, training courses are divided into seven training categories or themes.

1. Languages
2. Computer science/Office automation
3. Management/Human resource management
4. Finance/Accounting/Law
5. Quality/ISO/Safety
6. Technical/Core business related
7. On-the-job training (new hires/transfers/adaptation)

The training formats are varied:

• training with a training body (external training),
• training delivered to a minimum of 2 participants by an employee of the company (structured internal training),
• on-the-job training (internal training),

  The duration of on-the-job training is limited to 80 hours per participant per financial year. Only training courses for employees with no qualifications and for employees whose diploma bears no relation to their work are eligible.

• e-learning.

  For all e-learning training, a "logfile" list signed by the participant and countersigned by the training manager or the head of the company, indicating the title of the training course, periods of access to the program and the names of participants should be attached as a supporting document. If it is not possible to submit such a list for reasons linked to IT, the information should be supplied on a similar medium.

Co-funding applications must provide the following information:

• the titles of the training courses,
• the dates, durations and venues of the training courses + the numbers of people trained, their gender and their qualification,
• the identification of the in-house trainers and approved external training bodies or supplier-trainers,
• the format of the training,
• the financial statement, with supporting documents (all invoices and re-invoices must be accompanied by a copy of the transfer note, the accounting department's rubber stamp and signature on an invoice are no longer considered proof of payment) or certified as true by an auditor,
• the opinion and assessment note issued by the personnel representative committee or joint committee if the company has more than 15 employees.

Deadline for submitting applications for co-funding

The period of eligibility of the training plan is based solely on the calendar year, i.e. from 1 January to 31 December.

Applications for co-funding must reach the INFPC within five months of the end of the financial year, i.e. no later than 31 May.

No extension of the submission deadline will be granted.

Sending applications for co-funding

A single copy of the co-funding application must be sent to the INFPC, by registered mail with acknowledgement of receipt, within the legal deadlines.

The co-funding application must include certificates providing information on total payroll and number of employees on the payroll, together with bank details.

Co-funding applications on paper must be accompanied by an electronic version (Excel file only) saved on a CD or USB key. An e-mail with the file attached will not be accepted.

WHAT YOU NEED TO KNOW

• The personal submission of co-funding applications is no longer accepted.
• Your co-funding application file must be sent by registered mail with acknowledgement of receipt to the following address:

  INFPC | Immeuble CUBUS C2 | 2, rue Peternelchen | L-2370 Howald

• No extension of the submission deadline will be granted.

For all questions relating to the preparation of co-funding applications, contact the Co-funding department of the INFPC.