Definition: Vocational training costs paid by the employer

Category: Labour market

These include all expenditure on training and further training of enterprise employees, in particular :

 - Remuneration of apprentices (minus any subsidies);

 - Social security contributions for apprentices payable by the employer, minus any reductions granted;

 - and all other vocational training costs not mentioned elsewhere:  expenditure on vocational training services and facilities, depreciation, small repairs and maintenance of buildings and installations, excluding staff costs; expenditure on participation in courses;  the fees of instructors from outside the enterprise ; expenditure on teaching aids and tools used for training ; sums paid by the enterprise to vocational training organisations, etc.  Subsidies linked to vocational training should be deducted.