In the context of the current health crisis, training institutions employing an apprentice may, under certain conditions, benefit from a one-off premium for the promotion of apprenticeship.

The Ministry of Education, Children and Youth has set up this one-off premium in order to:

• offset the risk of a reduction in the number of apprenticeship posts;
• guarantee the integration of young people in vocational training and support them in their transition into the working life;
• increase the number of apprenticeships;
• meet future needs for skilled labour;
• support training institutions;
• encourage the resumption of apprenticeship contracts that were terminated due to the health crisis.

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 who has the right to train an apprentice in accordance with labour law may apply for the one-off premium for the promotion of apprenticeship.

Prerequisites

Applicants who wish to benefit from the one-off premium for the promotion of apprenticeship in the field of vocational training 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:
  • in force on the date of application;
  • 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 an apprenticeship contract prior to the application: the apprentice must not have been the subject of more than 2 resumptions since 24 June 2020.

Deadlines

To benefit from the premium, the training institution must send in the application by 15 July 2021 at the latest.

The premium is a temporary aid.

How to proceed

Filing an application

The application for the one-off premium for the promotion of apprenticeship in the framework of vocational training must be sent:

• either by post to Service de la Formation professionnelle du ministère de l’Éducation nationale, de l’Enfance et de la Jeunesse (Department of Vocational Training of the Ministry of Education, Children and Youth) at the following address:

29, rue Aldringen
L-1118 Luxembourg
Adresse postale : L-2926 Luxembourg

• or via MyGuichet.lu.

Supporting documents

The employer must enclose with their application:

• proof of the conclusion of the apprenticeship contract and the completion of the trial period;
• a certificate of affiliation of the apprentice to the Joint Social Security Centre (CCSS);
• for training institutions which obtained the right to train more than 3 years prior to the application: a statement of apprentices (with the indication of their national identification numbers) up to 3 years prior to the date of the application;
• for training institutions which obtained the right to train less than 3 years prior to the application: a statement of apprentices (with the indication of their national identification numbers) from the date of obtaining the right to train apprentices until the date of the application;
• 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 Ministry of Education, Children and Youth may request any additional information from:

• the Joint Social Security Centre (CCSS);
• the National Employment Agency (ADEM);
• the professional chambers of employers and employees.

Decision

The ministerial decision will be sent to the applicant by post.

A copy of the ministerial decision will be sent to the Luxembourg Inland Revenue (ACD) and the Registration Duties, Estates and VAT Authority (AED) for information.

Amount of aid

The one-off premium for the promotion of apprenticeship takes the form of a lump-sum subsidy, determined on the basis of:

• the number of apprenticeship contracts in progress on 15 July 2020 and still in force at the time of application;
• the number of new apprenticeship contracts concluded from 16 July 2020 and still in force;
• the number of apprenticeship contracts taken over (following a termination of the apprenticeship contract after 24 June 2020);
• for training institutions that have obtained the right to train more than 3 years prior to the date of the application: the average annual number of apprentices taken on during the last 3 years (prior to the date of the application);
• for training institutions which obtained the right to train less than 3 years prior to the date of application: the average annual number of apprentices accepted during the period between the date of obtaining the right to train apprentices and the date of application for the premium.

The total amount of the one-off premium is made up of the following lump sums per apprenticeship contract concluded:

The premium is tax-exempt and comes in addition to the grants and subsidies for promoting apprenticeship.

Calculation examples

Example 1  

Training institution X obtained the right to train more than 3 years prior to the date of application and has taken on an average of 4 apprentices over the last 3 years. The training institution employed 3 apprentices before 15 July 2020 (where the contracts are still in force at the time of application) and takes on 2 new apprentices after 15 July 2020, including one who has taken over a terminated contract. At the time of application for the premium, the number of apprentices taken on by the training institution is 5, which is higher than the average annual number of apprentices over the last 3 years.

For the total of 5 apprenticeship contracts, the one-off premium for training institution X thus amounts to the following total amount:

Example 2  

Training institution Y obtained the right to train less than 3 years before the date of application and has taken on average 3 apprentices during the period between the date of obtaining the right to train and the date of application. The training institution employed one apprentice before 15 July 2020 (where the contract is still in force at the time of application) and hired a new apprentice after 15 July 2020. At the time of application for the premium, the number of apprentices taken on by the training institution is 2, which is less than the average annual number of apprentices during the period indicated.

For the total of the 2 apprenticeship contracts, the one-off premium for the training institution Y thus amounts to the following total amount:

Appeals

In case of refusal, the applicant may:

• turn to the Ombudsman;
• make a non-contentious appeal;
• appeal to the administrative courts.

Sanctions

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

Forms / Online services

Who to contact