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Is following a course good for you and your employer?

Increase your professional knowledge by following a course. Sounds good. Gaining knowledge and skills that you can use to do more for your employer. Sounds even better. Using a training budget so that you can increase your knowledge. Sounds amazing. That is why it is important to know that many courses start in September. Therefore, take action now and check whether there is a training budget in your collective labor agreement or employment contract.

Can I use a training budget?

Your collective labor agreement or employment contract often states whether you can use a training budget. It is also possible that your employer has a development policy. This is an internal policy with the aim of further developing employees. Ask your manager or HR specialist whether such a development policy applies.

Also pay attention to the conditions that a study program must meet in order to be able to finance it from the training budget, as well as whether the budget may expire if you do not use it on time. If you don't use it, you may have lost the budget at the end of the year.

Can you use a training budget and has your application been approved?

Your supervisor has agreed. Congratulations. But what now? As an employee you often receive a training agreement. In this agreement, you make agreements with your employer about the training that you are going to do and when you must complete the training. By making agreements with your employer, you both know where you stand.

The costs and any repayment arrangement

You also agree in a training agreement how the costs will be divided. Does your employer pay all or part of it? Please note: the training agreement may also state something about the reimbursement of costs if you leave your employment before a certain time. Sometimes it also states that you must repay the wages for the study hours you have followed during working hours. So let us check it to be sure.

A study costs clause may also be included in your employment contract, collective labor agreement or employment conditions regulation. This may contain agreements about a possible reimbursement of the costs.

What does the repayment scheme mean?

A repayment scheme usually means that the employer pays the costs of training. If you do not complete the training, or the employment contract is terminated within a certain period after completing the training, you must repay (part of) the costs to the employer. How much you have to pay back often depends on how much time has passed.

The longer the employer has been able to benefit from the knowledge / skills you have acquired, the less reasonable it is that you have to pay back all costs. A reimbursement scheme that you see a lot in practice is as follows: The first year after completing the training you have to pay back 75% of the costs, the second year 50% and the third year 25%. After that, you no longer have to repay the employer.

Training activities scheme

If your employer wants to introduce, change or withdraw a scheme about training activities, this is not always possible. The Works Council then has a consent obligation. There is no obligation of consent for the Works Council to provide one-off training courses or to provide training to individuals several times.

Are you following a course that you pay yourself?

If you do not receive a reimbursement from the employer, you may be able to deduct the study costs for tax purposes. It must then be a training that improves your financial-economic position. You may then be able to deduct the amount above € 500 in study costs from the income tax in the year in which you paid them.

Make sure you keep the invoice in a safe place. The tax authorities can request this.


Do you have a training agreement and do you want to have it checked or do you want to ask a question? We are happy to help you. We can be reached by telephone on 0345 - 851 963. You can also email us via

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