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Co-funding of training

Benefit from financial support from the State

Private sector companies, that are legally based in Luxembourg and that carry out their activities mainly there, can obtain training support worth 20% (taxable) of the sum invested annually.

The State's financial contribution increases to 35% (taxable) for participants' salary expenses if the following criteria are met on the date on which the training plan starts:

  • either no recognised diploma and less than 10 years' seniority,
  • or a recognised diploma or more than 10 years' seniority and aged over 45.

IMPORTANT INFORMATION

  • The personal submission of co-funding applications is no longer accepted.

  • Your co-funding application files may only be sent by registered mail with acknowledgement of receipt to the following address:

    INFPC
    12-14, avenue Emile Reuter
    L-2420 Luxembourg

  • No extension of the submission deadline will be granted in respect of the approval applications, the annual reviews and the final reports.

01 Purpose

Training courses organised must be aimed towards employees that are:

  • affiliated with Luxembourg social security through an employment contract (fixed-term or permanent),
  • or any person working as a sub-contractor for the company.

Access to financial support requires a co-funding application. The type of co-funding application to be completed depends on the investment in training.

  • Annual training investment of less than or equal to €75,000 = Annual review
    Retrospective description of the training activities organised at the end of the operating year.

  • Annual training investment of more than €75,000 = Approval application and Final report
    Budgeting of the training plan at the beginning of the operating year (approval application).
    Retrospective description of the training activities organised at the end of the operating year (final report).
Estimate how much support you may receive using our Co-funding calculator.

02 Example

Mathilde, a Restaurant Owner, trains her employees and apprentices

Mathilde, 36, owns a restaurant. Her team is made up of 9 employees and 3 apprentices. Every year she prepares a training plan based on topics such as new cookery techniques, hygiene, customer relationships etc.

For the past 4 years, Mathilde has received training support. Even though apprentice training is not eligible, she receives a considerable sum, i.e. 20% (taxable) of her annual investment in training (salary expenses,  invoices etc.).

In addition, she can rely on a practical way of implementing her training plan.

03 Investment in training

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

  1. Salaries of participants and internal trainers 
  2. External trainer expenses 
  3. Travel, accommodation and subsistence 
  4. Teaching preparation 
  5. Premises and teaching materials 
  6. Subscriptions to training bodies 
  7. Auditor/consultant fees 
  8. "Training management" software
  9. Overheads and monitoring costs

The training formats are varied:

  • training with a training provider (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),
  • self-training, e-learning,
  • attending a conference, fair or show.

In order to structure the co-funding application, training courses are divided into 7 training categories or topics.

  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)

04 Annual review

Valid for an annual training investment of less than or equal to €75,000, the annual review includes the retrospective description of the training carried out throughout the year, as well as the financial breakdown together with supporting documents (attendance lists, paid invoices, expenses forms etc.: see Eligible expenses).

Submission deadline

The INFPC must receive the annual review no later than 5 months after the end of the operating year.

No extension of the submission deadline will be granted

submission deadline for annual review

(Timescale assuming that the operating year coincides with the calendar year)


05 Approval application and final report

Valid for an annual training investment of more than €75,000,

  • The approval application comprises the qualitative forecast (planned training courses) and quantitative forecast (estimation of the number of participants, previsional budget) for the company's training plan.
  • The final report includes the retrospective description of the training courses carried out together with supporting documents (attendance lists, paid invoices, expenses forms etc.: see Eligible expenses).

Submission deadline

The INFPC must receive the approval application no later than 3 months after the start of the operating year. After this deadline, the eligible period for the training plan starts on the date on which the INFPC receives the approval application. 

The INFPC must receive the final report no later than 5 months after the end of the operating year.

No extension of the submission deadline will be granted

submission deadline for approval and final report

(Timescale assuming that the operating year coincides with the calendar year)


06 Co-funding amount

The co-funding amount is determined by the investment in Continuing Vocational Training (Formation Professionnelle Continue - FPC) agreed following acceptance of the annual review or final report by the Ministry of Education, Children and Youth (Ministère de l’Education nationale, de l'Enfance et de la Jeunesse - MENJE). The company can choose between 2 co-funding methods:

Direct grantTax credit
  • 20% taxable on the agreed investment amount, giving 14% after tax

  • Increase of 15% for participant's salary expenses if the following criteria are met:
    • no diploma recognised by the public authorities and less than 10 years' seniority,
    • over 45 years of age.

  • 14% of the investment amount, deducted from income tax on the current year's income

  • Increase of 11% for participant's salary expenses if the following criteria are met:
    • no diploma recognised by the public authorities and less than 10 years' seniority,
    • over 45 years of age.

07 Practical information

Here are some tips for preparing the co-funding application:

  • Consult the explanatory notice which contain all information relating to the financing of the training plan
  • Please ensure that you use the official forms corresponding to the year of the application
  • The training plan may relate to several companies of the same group or business sector (Group application). The company responsible for preparing the co-funding application should provide the list of entities involved.
  • Organise supporting documents by project and by category
  • Comply with the submission deadlines for the annual review, approval application and final report

INFPC assistance

For all questions relating to the preparation of co-funding applications, contact the Co-funding department of the National Institute for the Development of Continuous Vocational Training (Institut national pour le développement de la formation professionnelle continue - INFPC).

In order to simplify the process for companies, the INFPC offers a training course dealing with co-funding (in french) and entitled Cofinancement de la formation en entreprise.

Send the co-funding application

One copy of the co-funding application must be send to the INFPC by registered mail with acknowledgement of receipt, and within the legal deadlines.

Co-funding applications on paper (Annual review, Approval application and Final report) 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.

INFPC

12-14, avenue Emile Reuter
L-2420 Luxembourg

The personal submission of co-funding applications is no longer accepted.

 

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