{"id":7588,"date":"2018-02-05T15:38:37","date_gmt":"2018-02-05T14:38:37","guid":{"rendered":"https:\/\/fedil.lu\/publications\/new-law-on-the-co-financing-of-professional-training\/"},"modified":"2023-10-10T15:27:57","modified_gmt":"2023-10-10T13:27:57","slug":"new-law-on-the-co-financing-of-professional-training","status":"publish","type":"publication","link":"https:\/\/fedil.lu\/de\/publications\/new-law-on-the-co-financing-of-professional-training\/","title":{"rendered":"New law\u00a0on the\u00a0co-financing of\u00a0professional\u00a0training"},"content":{"rendered":"<p>A law of&nbsp;<a href=\"http:\/\/legilux.public.lu\/eli\/etat\/leg\/loi\/2017\/08\/29\/a798\/jo\">August 29, 2017<\/a>&nbsp;brings some changes to the system of state aid that companies can solicit for the financing of the expenses related to the continuous professional training of their employees.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The current applications for the 2017 financial year (introduction deadline: May 31, 2018) are still to be filled under the old regime.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The new articles L. 542-1. and following&nbsp;of the Labour Code&nbsp;will apply, for the first time, to co-financing&nbsp;applications&nbsp;for the 2018 financial&nbsp;year (introductory deadline: 31 May 2019). However, it is already now important to&nbsp;take into account&nbsp;the impact of these changes on training budgets for 2018.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>AMOUNT OF COFINANCING<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><b>Abolition of the<\/b><b>&nbsp;tax<\/b><b>&nbsp;credit&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The option available to&nbsp;companies&nbsp;between&nbsp;a financial grant&nbsp;and an income tax credit&nbsp;(\u201c<i>bonification&nbsp;<\/i><i>d\u2019imp\u00f4t<\/i>\u201d)&nbsp;is removed by the new law.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>This option can therefore&nbsp;only&nbsp;be&nbsp;used anymore&nbsp;in the context of the requests for the 2017 financial year.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>From the 2018&nbsp;financial year onwards, only direct&nbsp;financial&nbsp;aid will be maintained as a means of co-financing training.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>Reduction of the co-financing rate<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The co-financing rate is reduced&nbsp;from 20% to 15% of the training investment made during the operating year.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>Capping of the&nbsp;<\/b><b>training&nbsp;<\/b><b>investment according to the size of the company&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<ul>\n<li>20% of&nbsp;headcount&nbsp;(\u201c<i>masse&nbsp;<\/i><i>salariale<\/i>\u201d)&nbsp;for companies with 1-9&nbsp;employees;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li>3% of&nbsp;headcount&nbsp;(\u201c<i>masse&nbsp;<\/i><i>salariale<\/i>\u201d)&nbsp;for companies with 10-249&nbsp;employees;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li>2% of&nbsp;headcount&nbsp;(\u201c<i>masse&nbsp;<\/i><i>salariale<\/i>\u201d)&nbsp;for companies with more than 249 employees.&nbsp;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p>The&nbsp;headcount&nbsp;is&nbsp;made&nbsp;on 31 December of the year preceding the year for which co-financing is requested.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>Maintaining the rate for employees benefiting from&nbsp;<\/b><b>particular co-financing<\/b><b>&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The financial contribution to the salary cost is, however, maintained at 35% if the training is aimed at employees who, at the start of the implementation of the training plan, either:&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"23\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">do not have a diploma recognized by public authorities and&nbsp;a&nbsp;seniority &lt;10 years;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"23\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">have passed the age of 45.&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><b>TRAINING ELIGIBLE FOR COFINANCING&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">&nbsp;<\/span><\/p>\n<p><b>Organizational schemes<\/b>&nbsp;<b>of training eligible for co-financing<\/b><b>&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<ul>\n<li><b>External<\/b><b>&nbsp;training<\/b>&nbsp;is&nbsp;training&nbsp;by a training organization or an external trainer.<\/li>\n<li><b>In-<\/b><b>house training<\/b>&nbsp;is a structured training provided by an employee of the company to at least two&nbsp;other&nbsp;employees of the&nbsp;company.<\/li>\n<li>A&nbsp;<b>workplace adaptation training<\/b>&nbsp;is an internal training provided by an employee of the company to another&nbsp;employee of the company (e.g.&nbsp;new hiring, transfer,&nbsp;adaptation).<\/li>\n<li>An&nbsp;<b>&#8222;e-learning<\/b>&nbsp;<b>&#8222;<\/b>&nbsp;<b>type<\/b>&nbsp;<b>of training<\/b>&nbsp;is training that uses information and communication technologies.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><b>Beneficiaries of the&nbsp;<\/b><b>training&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>Are&nbsp;eligible&nbsp;trainings&nbsp;for the benefit of employees affiliated to the Luxembourg social security system and bound by an employment contract to a company legally established&nbsp;in Luxemburg and exercising their&nbsp;activity&nbsp;principally&nbsp;there.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The training of subcontractors and&nbsp;CEOs (\u201c<i>chefs&nbsp;<\/i><i>d\u2019entreprise<\/i>\u201d)&nbsp;is no longer covered by the new legislation.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>Non-eligibility of the expenses related to the various compulsory trainings&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The new law&nbsp;excludes from&nbsp;the scope of financial aid,&nbsp;continuous trainings&nbsp;which are a&nbsp;mandatory requirement&nbsp;laid down by&nbsp;law&nbsp;for the exercise of&nbsp;a regulated profession.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>This exclusion is motivated by an obligation to comply with the provisions of a European regulation on&nbsp;subsidizing vocational&nbsp;training.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>Training that is not mandatory under a legal or regulatory provision but that is&nbsp;an internal requirement within the company&nbsp;or that the collective agreement qualifies&nbsp;as mandatory,&nbsp;continues&nbsp;to be subsidized.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>At present, no&nbsp;detailed&nbsp;list exists of compulsory trainings which are&nbsp;excluded from co-financing. The authorities have announced&nbsp;that details will follow. You will be informed once a text has been made available.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>Reduced duration of workplace adaptation training&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The duration of the&nbsp;eligible&nbsp;workplace&nbsp;adaptation training&nbsp;is reduced from 173 hours to 80 hours per participant per year.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>50% of these hours are eligible for external trainers.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>Limitation of&nbsp;<\/b><b>eligibility to&nbsp;<\/b><b>workplace adjustment costs<\/b><b>&nbsp;for<\/b><b>&nbsp;certain categories of employees&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>In addition, only adaptation training for unskilled employees and employees whose diploma is not related to the activity is eligible.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>They can then benefit, according to their situation, of a co-financing&nbsp;of salary expenses&nbsp;of 15%&nbsp;or 35%.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>COSTS ELIGIBLE FOR COFINANCING&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>C<\/b><b>ertain costs&nbsp;<\/b><b>are no longer eligible for co-financing&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"19\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">office or training room&nbsp;rental fees;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"19\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">educational or didactic material;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"19\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">setting up&nbsp;of&nbsp;the training plan;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"19\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">follow-up&nbsp;and monitoring&nbsp;of the implementation;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"19\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">financial contributions&nbsp;paid&nbsp;to training organizations (except&nbsp;those provided for by collective&nbsp;or inter-professional agreement, such as&nbsp;the contribution for the construction sector training institute IFSB&nbsp;which is&nbsp;provided for&nbsp;by collective agreement);&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"19\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">consultant fees (only&nbsp;remains&nbsp;eligible&nbsp;the cost of the company auditor&nbsp;in charge of&nbsp;examining the financial statement of the co-financing application).<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><b>Lump sum aid of&nbsp;<\/b><b>500&nbsp;<\/b><b>euros&nbsp;<\/b><b>per co-financing application&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>A lump sum contribution&nbsp;of 500&nbsp;euros&nbsp;replaces&nbsp;the&nbsp;contribution to the administrative&nbsp;costs of setting up the file&nbsp;that&nbsp;so far&nbsp;has&nbsp;been&nbsp;calculated&nbsp;on the basis of&nbsp;a percentage of the company&#8217;s&nbsp;training&nbsp;investment.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The file preparation&nbsp;aid&nbsp;is acquired if at least one&nbsp;hour of training has been organized. Only one&nbsp;aid&nbsp;is provided per group of companies.&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>Summary of costs eligible for co-financing&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">&nbsp;<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"22\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">registration fees for training participants;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"22\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">catering and accommodation costs;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"22\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\">travel expenses of participants and internal trainers;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"22\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\">salary cost of internal trainers;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"22\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\">cost of&nbsp;training providers&nbsp;and external training organizations;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"22\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\">wage cost of participants calculated&nbsp;on the basis of&nbsp;an average hourly wage resulting from the amount entered on the certificate giving the payroll issued by the Joint Social Security Center (the remuneration certificate is no longer taken into account);<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"22\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\">cost of the auditor for the examination of the financial statement;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"22\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\">training management software fees.&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><b>CO-FINANCING APPLICATION&nbsp;<\/b><b>PROCEDURE&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><b>Content of the co-financing application&nbsp;<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">&nbsp;<\/span><\/p>\n<p>The application&nbsp;must&nbsp;provide&nbsp;the following information:&nbsp;<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<ul>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"21\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">titles of the completed trainings;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"21\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">dates, duration&nbsp;and places of training&nbsp;sessions;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"21\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\">amount&nbsp;of people trained, with their gender and qualifications;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"21\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\">identity of internal trainers and external training organizations or training providers;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"21\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\">opinion of the staff delegation or the joint works council, if any;&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"21\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\">organisation&nbsp;mode&nbsp;of the trainings&nbsp;(external training, internal or &#8222;e-learning&#8220;);&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"21\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\">financial statement, with supporting documents&nbsp;or certified&nbsp;true&nbsp;by a company auditor;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<li data-leveltext=\"\uf02d\" data-font=\"Symbol\" data-listid=\"21\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\">evaluation note of the staff delegation or joint&nbsp;works council, if any.&nbsp;<span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/li>\n<\/ul>\n<p><b>Introduction of a single application document<\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">&nbsp;<\/span><\/p>\n<p>The benefit of the financial assistance is conditioned by the introduction of&nbsp;an application&nbsp;for co-financing.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>Only applications for the 2017&nbsp;financial year&nbsp;will still be carried out with the various documents&nbsp;depending on the amount of the investment (application for approval and final report in case of investment&nbsp;&gt; 75,000 euros;&nbsp;training report in case of investment&nbsp;\u2264&nbsp;75,000 euros). Subsequently, only&nbsp;one co-financing&nbsp;application document&nbsp;will exist.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>The period of&nbsp;5&nbsp;months after the end of the operating year to submit the application has been maintained.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>A company may submit a co-financing application on its own behalf or for all the companies in its group. The corresponding forms and an explanatory note can be downloaded from the<strong>&nbsp;<a href=\"http:\/\/www.infpc.lu\/\">www.infpc.lu<\/a><\/strong><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span>or&nbsp;<strong><a href=\"http:\/\/www.lifelong-learning.lu\/\">www.lifelong-learning.lu<\/a>&nbsp;<\/strong>websites. Please note that the currently available supports still refer to the&nbsp;applications&nbsp;for the 2017 fiscal year (introductory deadline: May 31, 2018).<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>For any practical questions regarding the preparation of co-financing applications, you can contact the&nbsp;<i>Institut<\/i><i>&nbsp;national pour le&nbsp;<\/i><i>d\u00e9veloppement<\/i><i>&nbsp;de la formation&nbsp;<\/i><i>professionnelle<\/i><i>&nbsp;continue<\/i>&nbsp;(INFPC) which&nbsp;is in charge of&nbsp;business consulting and the examination of their requests for co-financing.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p>Do not hesitate to contact your advisers <strong><a href=\"mailto:patricia.hemmen@fedil.lu\">Philippe Heck<\/a><\/strong> or <strong><a href=\"mailto:ella.gredie@fedil.lu\">Ella Gredie<\/a><\/strong>.<span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n<p><i>Luxembourg,&nbsp;<\/i><i>5<\/i><i>&nbsp;<\/i><i>February<\/i><i>&nbsp;2018<\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">&nbsp;<\/span><\/p>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A law of&nbsp;August 29, 2017&nbsp;brings some changes to the system of state aid that companies can solicit for the financing of the expenses related to the continuous professional training of their employees.&nbsp; The current applications for the 2017 financial year (introduction deadline: May 31, 2018) are still to be filled under the old regime.&nbsp; The&#8230;  <a class=\"excerpt-read-more\" href=\"https:\/\/fedil.lu\/de\/publications\/new-law-on-the-co-financing-of-professional-training\/\" title=\"ReadNew law\u00a0on the\u00a0co-financing of\u00a0professional\u00a0training\">Read more &raquo;<\/a><\/p>\n","protected":false},"author":16,"featured_media":0,"template":"","class_list":["post-7588","publication","type-publication","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/fedil.lu\/de\/wp-json\/wp\/v2\/publication\/7588","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fedil.lu\/de\/wp-json\/wp\/v2\/publication"}],"about":[{"href":"https:\/\/fedil.lu\/de\/wp-json\/wp\/v2\/types\/publication"}],"author":[{"embeddable":true,"href":"https:\/\/fedil.lu\/de\/wp-json\/wp\/v2\/users\/16"}],"version-history":[{"count":2,"href":"https:\/\/fedil.lu\/de\/wp-json\/wp\/v2\/publication\/7588\/revisions"}],"predecessor-version":[{"id":64408,"href":"https:\/\/fedil.lu\/de\/wp-json\/wp\/v2\/publication\/7588\/revisions\/64408"}],"wp:attachment":[{"href":"https:\/\/fedil.lu\/de\/wp-json\/wp\/v2\/media?parent=7588"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}