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Eligible expenses

In the scheme for co-funding training, a company's total annual training investment comprises various types of expenses.

Type of expensesDetails
Participants
  • Participants' salaries
  • Travel, accommodation and subsistence expenses
External trainer
  • Invoice/Registration costs
  • Travel, accommodation and subsistence expenses
Internal trainer
  • Internal trainer's salary
Annual training expenses
  • Subscriptions to training bodies
  • Cost of external auditor
  • 'Training management' software


Participants

Salary costs incurred by employees' participation in training courses.

Salary costs

  • Participants'
    salaries

       
Average hourly cost x duration of the training course in hours x number of participants



Method of calculating the hourly cost

  • Average hourly cost
    (€ per hour)
            Amounts* shown on the payroll certificate
                  Number of annual working hours

                * 'Wage-earning employees' and 'Salaried employees'


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 must be attached; they can be obtained from the Joint Social Security Centre (Centre Commun de la Sécurité Sociale - CCSS) on its website at www.ccss.lu:

  • the certificate indicating the number of employees on 31 December;

  • the certificate indicating the total payroll. The certificate must cover twelve months. It is available from 15 February, and covers the entire period of the previous year.

To request certificates on-line, enter the company's registration number (13 figures - if necessary add 99).

Group application

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 group's payroll is equal to the sum of the amounts shown on the certificates for the various legal entities;

  • the number of hours is equal to the sum of the hours shown on certificates for the various legal entities.
Travel, accommodation and subsistence

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).

External trainer

Costs (invoice, registration fees) incurred by training courses carried out by an approved training body, a training supplier or the parent company. 

Any travel, accommodation and subsistence expenses for the external trainer are also included.

Internal trainer

Salary costs for company staff members who occasionally provide training.


  • Internal
    trainers' salary

Average hourly cost x duration of the training course in hours



Method of calculating the hourly cost
  • Average hourly cost
    (€ per hour)
            Amounts* shown on the payroll certificate
                  Number of annual working hours

                * 'Wage-earning employees' and 'Salaried employees'


The following certificates must be attached; they can be obtained from the Joint Social Security Centre (Centre Commun de la Sécurité Sociale - CCSS) on its website at www.ccss.lu:

  • the certificate indicating the number of employees on 31 December;
  • the certificate indicating the total payroll. The certificate must cover twelve months. It is available from 15 February, and covers the entire period of the previous year.

To request certificates on-line, enter the company's registration number (13 figures - if necessary add 99).

Group application

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 group's payroll is equal to the sum of the amounts shown on the certificates for the various legal entities;
  • the number of hours is equal to the sum of the hours shown on certificates for the various legal entities.

Annual training expenses

Subscriptions to training bodies

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.

Cost of external auditor

Invoice issued by the auditor for examining the financial breakdown

'Training management' software

Purchase or depreciation costs for training management software. The annual fee is also eligible.

Supporting documents

The co-funding application must contain the items listed below:

Structure of the application file

  • Co-funding application form, dated and signed
  • CCSS certificate(s) indicating the payroll for the current year
  • CCSS certificate(s) showing the number of employees as at 31 December
  • Supporting documents grouped by category and by training project, or the certificate, engagement letter and invoice from the company auditor
  • CD/USB key with the Excel file
Supporting documents for costs

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 invoicing and re-invoicing 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).

Last update - 19.08.2020
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