Any private sector business legally established in Luxembourg and carrying out most of its activities in the country can claim financial aid from the State.

The training must be for employees who:

• are registered with the Luxembourg social security system;
• have an employment contract (whether fixed-term or permanent) with the business.

The following expenses are eligible:

• participants' course enrolment fees;
• meals and accommodation expenses;
• travel expenses, both for participants and internal trainers;
• internal trainers' wage costs;
• cost of services provided by external providers/trainers and external training bodies;
• participants’ wage costs, calculated on the basis of a mean hourly wage derived from the amount on the wage bill certificate issued by the Joint Social Security Centre (Centre commun de la sécurité sociale – CCSS);
• cost of a company auditor to audit the statement of costs;
• cost of training management software;
• subscription fees, based on a collective agreement or agreement within the business sector, for training bodies. 

The co-funding application must reach the INFPC within 5 months of the end of the trading year, i.e. by 31 May at the latest.

No extensions to the application deadline will be granted.

Filing an application

A single copy of the co-funding application must be sent to the INFPC by registered post with acknowledgement of receipt, or by tracked parcel delivery, within the legally set time frame.

The hard-copy co-funding application must be accompanied by an electronic copy (only Excel files are acceptable) saved on a CD or USB stick.

It must include the following information:

• the titles of the training courses dispensed;
• the dates, places and durations of those courses, and the respective numbers of trainees, their gender, and their qualifications;
• the identities of the internal trainers and external training institutions or training providers;
• the type of training offered:
  • external training: delivered by a training institution or trainer external to the business;
  • internal training: a structured course of training, delivered by an employee of the business to at least 2 other employees of the business, or a job-induction course given on a one-to-one basis by one employee to another;
  • "e-learning"-type training: training which makes use of information and communication technologies.

Supporting documents

The co-funding application must be accompanied by the following documents:

• the statement of costs, either with supporting documents, or certified as accurate by an auditor;
• the opinion and assessment of the staff delegation or the joint works committee for businesses with over 15 employees;
• a bank account identification document;
• a certificate showing the number of people employed by the business;
• a certificate showing the company’s wage bill;
• the attendance sheets for the various training sessions.

Maximum amount of financial aid

Businesses may receive 15 % of the annual amount invested in training in financial support for training (taxable).

Depending on the number of staff employed by the business, investment in training is capped, as follows:

• 1 to 9 employees: 20 % of the wage bill;
• 10 to 249 employees: 3 % of the wage bill;
• over 249 employees: 2 % of the wage bill.

The number of employees used for the calculations is the number as at 31 December of the year preceding the trading year for which co-funding is requested.

The State's financial contribution is increased to 35% (taxable) for the wage costs of participants who satisfy the following criteria on the date the training starts:

• either have no recognised qualifications and have been working for the business for less than 10 years;
• or are over 45 at the start of the business' training programme.

The State will cover up to EUR 500 of the costs incurred in preparing the application.

Businesses can estimate the amount of financial aid to which they are entitled using a co-funding calculator, and refer to an online video tutorial to help them prepare their co-funding application.

Sanctions

A business may be precluded from such aid for up to 10 years if it is found to have provided inaccurate or incomplete information, or submitted the same supporting documents repeatedly.

In addition, the business may be obliged to repay any aid received.

Disputes

If the business disagrees with the decision, it may file an appeal with the Administrative Tribunal.

Such an appeal must be filed within 3 months of the business being notified of the decision.

Procedures

Links