With regartd to co-funding of training, a company's total annual training investment comprises various types of expenses.
Types of costs eligible under the co-financing scheme
Salary costs incurred by employees' participation in training courses.
The financial contribution to salary costs is increased by 20 percentage points if the training is aimed at employees receiving specific co-funding.
The following certificates, which must be attached, can be obtained from the Joint Social Security Centre (Centre Commun de la Sécurité Sociale - CCSS) on its website at www.ccss.lu:
To request certificates online, enter the company's registration number (13 figures - if necessary add 99).
If the application is made by a group of companies, the hourly costs must be calculated for the entire staff of all the companies in the group:
The actual costs incurred by participants and/or internal trainers during a training course for travel (own car, company car, fuel, road tolls, taxis, buses, underground, flights, etc.), accommodation (hotel, breakfast), and subsistence (meals, snacks, caterers, drinks).
Costs (invoice, registration fees) incurred by training courses carried out by an approved training body, a supplier-trainer or the parent company.
Any travel, accommodation and subsistence expenses for the external trainer are also included.
Salary costs for company staff members who occasionally provide training.
To request certificates online, enter the company's registration number (or the registration numbers for all the companies in the event of a group application) (13 figures - if necessary add 99).
Subscriptions to training bodies, based on a collective labour agreement or an inter-professional agreement.
Subscriptions to professional chambers and to the Association of Banks and Bankers in Luxembourg (Association des Banques et Banquiers Luxembourgeois) are not eligible.
Invoice issued by the auditor for examining the application for co-funding.
Purchase or depreciation costs for training management software. The annual fee is also eligible.
The co-funding application must contain the items listed below:
Only the costs that constitute an actual charge for the company are eligible.
Salary costs should be supported by attendance lists or attendance certificates.
Employees receiving specific co-funding should also be indicated on any attendance list/certificate on which they appear.
With regard to external costs, all invoices and re-invoices must be accompanied by a copy of the corresponding bank transfer notification (the accounts department's rubber stamp and signature on the invoice are no longer considered proof of payment).