To be eligible, training must be aimed at employees affiliated to Luxembourg social security and bound by an employment contract (permanent or fixed-term) to a company legally established and where they mainly carry out their work.
Which training courses are eligible?
In principle, the following are eligible for co-financing:
external training;
internal training;
e-learning type training courses;
which are carried out in the context of a training plan or in accordance with the terms and conditions set out in a collective agreement applicable to the company.
Training must be provided by persons or organisations authorised to organise trainings or carry out the training activity, in accordance with Articles L. 542-2 and L. 542-8 of the Labour Code, including the professional chambers.
Continuing training that is compulsory by law for the exercise of regulated professions is not eligible, nor are training courses that are the subject of double co-financing by the State.
How can employees’ personal projects be considered in the company’s training plan?
Employees must ask their manager or HR department whether a training plan has been drawn up and whether a request for co-financing will be submitted to the National Institute for the Development of Continuing Vocational Training (Institut national pour le développement de la formation professionnelle continue – INFPC). They must then convince their employer of the usefulness of the training and negotiate for it to be integrated fully, or for certain costs to be included, in the training plan.
The INFPC can inform and support the company at the various stages of the process.
What is the State’s contribution?
The State’s financial contribution amounts to 15% of the amount invested in training during the operating year. However, investment in training is capped according to the size of the company:
20% of total payroll for companies with 1 to 9 employees;
3% of total payroll for companies with 10 to 249 employees;
2% of total payroll for companies with more than 249 employees.
Which costs are eligible for co-financing by the State?
The following are eligible among others:
the registration fees of participants in the training;
travel expenses for participants and internal trainers;
salaries of participants calculated on the basis of an average hourly wage resulting from the amount indicated in the certificate providing information on the total wage bill issued by the Joint Social Security Centre on the average hourly wage as detailed in the certificate providing information on the total wage bill issued by the Joint Social Security Centre.
The State’s financial contribution to the salary cost is increased and amounts to 35%, if the training is aimed at:
employees who do not hold a recognised diploma and whose seniority is less than 10 years;
employees over the age of 45.
What are the benefits of this scheme for employees?
There may be advantages in terms of covering the cost of registration fees, but also in terms of receiving compensation for the time invested in continuing training.
Thus, the legal provisions relating to the co-financing of continuing training provide that training periods fixed outside normal working hours entitle the employee either to compensatory leave corresponding to 50% of the training hours or to financial compensation calculated at the normal working hours rate. The compensation arrangements in the form of leave or compensatory allowance shall be determined between both parties.
National Institute for the Development of Continuing Vocational Training (Institut national pour le développement de la formation professionnelle continue – INFPC)
Immeuble Cubus C2
2, rue Peternelchen
L-2370 Howald