In the context of the health crisis caused by the COVID-19 pandemic, the Ministry of Education, Children and Youth (MENEJ) has introduced a new exceptional and time-limited financial aid to support apprenticeships.

This aid, which is in addition to existing aids, is intended for training institutions that:

• offer an apprenticeship position; and
• have the right to train; and
• have taken the decision to take on new apprentices despite the current economic climate.

Note: apprenticeship contracts that are eligible for financial aid are:

• newly concluded apprenticeship contracts from 16 July 2021; and
• apprenticeship contracts terminated after 16 April 2021 and taken over, in accordance with article L.111-3, paragraph 4 of the Labour Code, by a training institution, provided that the contract has not been taken over more than twice.

The application for aid can be submitted via MyGuichet.lu or by post.

Who is concerned

Any natural or legal person established in Luxembourg who:

• has taken on an apprentice on the basis of an apprenticeship contract; and
• has the right to train an apprentice in accordance with labour law.

Adult apprenticeship is treated in the same way as initial apprenticeship.

Prerequisites

The applicant must:

• have the status of a training institution regardless of legal status, size or sector of activity;
• have the right to train apprentices on the day of the application for the one-off premium;
• provide proof of an apprenticeship contract with the apprentice or their legal representative:
  • concluded on or after 16 July 2021;
  • in due form;
  • whose trial period has been successfully completed;
• hold a certificate of affiliation of the apprentice to the Joint Social Security Centre (CCSS) so that the professional relationship is still established on the date of the application;
• in the case of a resumption of a previously terminated apprenticeship contract: the apprentice must not have been subject to more than 2 resumptions since 16 April 2021.

Deadlines

Applications must be submitted no later than 15 October 2022 inclusive.

The premium is a temporary aid.

How to proceed

Submitting the application

Training institutions can submit their aid application:

• either by post. The application should be sent on plain paper to 'Service de la Formation professionnelle du ministère de l’Éducation nationale, de l’Enfance et de la Jeunesse' at the following address:

29, rue Aldringen
L-1118 Luxembourg
Postal address: L-2926 Luxembourg

• or via MyGuichet.lu.

Supporting documents

The training institution must attach the following to their application:

• proof of the conclusion of the apprenticeship contract with the apprentice or their legal representative, in force on the date of the application, and on the completion of the trial period;
• a certificate of affiliation of the apprentice to the Joint Social Security Centre (CCSS);
• a bank account identification document relating to the bank account of the applicant training institution;
• any other document deemed useful for assessing the merits of the application.

The MENJE can request all necessary additional information from:

• the CCSS;
• the National Employment Agency (ADEM);
• the Employers' Professional Chambers and the Chamber of Employees.

Amount of aid

The financial aid takes the form of a one-off flat-rate subsidy per apprenticeship contract.

The total amount of the one-off premium is:

• EUR 1,500 for each new apprenticeship contract concluded from 16 July 2021;
  
• EUR 5,000 for each apprenticeship contract:
  
  • terminated since 16 April 2021; and
    
  • taken over, in accordance with Article L.111.3, paragraph 4, of the Labour Code, by the training institution, provided that the contract has not been taken over twice.
    

The financial aid is tax-exempt.

The administration's decision

The training institution receives by post the ministerial decision to grant or refuse their application.

A copy of the ministerial decision, which indicates the name of the institution and their registration number with the CCSS, is sent, for information purposes, to the Luxembourg Inland Revenue (ACD) and to the Registration Duties, Estates and VAT Authority (AED).

Appeals

If the application is refused, the applicant may contest the administrative decision, against which the usual means of appeal (non-contentious appeal, judicial appeal) can be exercised, provided that the legal time limits are respected.

Claims can also be filed with the Ombudsman.

Sanctions

Training institutions that have obtained the financial aid on the basis of deliberately inaccurate or incomplete information may be asked to refund the aid, and are criminally liable.

Forms / Online services

Who to contact