Frequently Asked Questions for Employers
Why do I have to provide a learning budget for my employees?
Employers and trade unions have agreed in the collective labour agreement (CAO) that employees in our sector should continue to develop their skills. The learning budget ensures that employees remain employable now and in the future. Every employer therefore contributes a fixed amount for employees who are entitled to this budget.
Do employees with a zero-hour contract or a Saturday job qualify?
No. Only employees with an employment contract of more than 15 hours per week are entitled to an individual learning budget.
May I also include employees who work fewer than 15 hours a week?
Yes. You are always free to offer a training or learning allowance to employees who work fewer than 15 hours a week. This would be outside the CAO arrangement.
What types of training are eligible for the personal learning budget?
A training course qualifies if it helps the employee perform their current role or develop skills to earn future income. Normally, there is personal guidance or supervision from a recognised provider (for example, a school, training institute or accredited e-learning platform). Self-study without such guidance does not qualify as formal training under Dutch tax law. Buying a textbook on its own is not considered training. However, professional literature directly related to the current job may fall under the tax exemption for work-related study materials.
Which training costs can be paid from the personal learning budget?
The costs must be directly and exclusively related to the training. Eligible costs include tuition fees, exam fees, textbooks, tools, instruments and dissertation costs. Laptops, tablets or other electronic devices are not reimbursed from the learning budget. Training costs may not already have been reimbursed elsewhere. Reimbursements must be granted or committed in the same calendar year in which the costs are incurred.
How can I ensure that the learning budget is tax-exempt?
As an employer, you must determine for each application whether the chosen training improves the employee’s future position on the labour market. The key test is whether the training is aimed at acquiring or improving skills to earn future income, not at personal interests or hobbies. It is not required that the new position pays more; it only needs to be realistic that the employee can use the acquired knowledge to earn income in the future.
Which types of training are not exempt from wage tax?
Courses followed purely as a hobby do not qualify, for example photography lessons to improve holiday pictures. General education such as a secondary-school level course (HAVO or VWO) or civic-integration courses normally do not meet the exemption criteria. Training that develops social or communication skills may be exempt only if it is clearly linked to the employee’s current or future occupation.
Are soft-skills courses covered by the personal learning budget?
Yes, provided that the training has a clear link to the employee’s current job or future employability. Examples include courses in stress management or mindfulness, as long as they support the employee’s ability to perform their job effectively. If the training is primarily for personal development without any direct professional relevance, the costs cannot be covered by the learning budget.
How much learning budget does a new employee accrue?
Employees build up the budget each month: €12.50 per month for months before 1 January 2024, and €14.58 per month for months after 1 January 2024. If an employee joins part-way through the year, the amount is calculated proportionally. An online calculation tool is available to determine the exact entitlement.
What if an employee works 24 hours per week?
Any employee with a contract of more than 15 hours per week receives the full monthly or annual learning budget.
May I as employer decide which training an employee chooses?
If the training is fully funded by the personal learning budget, the employee may decide how to use it. You can, of course, discuss or advise on the choice. If you (partly) co-fund the training, you may take part in the decision. In all cases, the training must enhance the employee’s employability. You may reject a request that does not meet the conditions of the personal learning budget.
Can an employee apply for training without my involvement?
No. When an employee registers for training, you as the employer will always be asked to confirm that the employee works for you and that their contract is for more than 15 hours per week.
How long does the learning budget remain available?
The accrued learning budget remains available for three years after entitlement arises. Example: a budget earned in December 2021 can be used until December 2024.
What happens to the learning budget when an employee leaves?
The CAO states that the accrued budget should remain available to the employee. However, this is not feasible for tax reasons. After the employment ends, the employee can no longer use the learning budget accumulated with your organisation.
What if the training costs exceed the available budget?
If the training is more expensive than the available learning budget, you may contribute an additional amount as employer. This additional contribution may also qualify for tax exemption, provided the training is aimed at maintaining or improving knowledge and skills used in the current job, or developing knowledge and skills to earn income in a future job or through self-employment.
How does a change in an employee’s contract affect their personal learning budget?
A change in an employee’s contract may affect how their learning budget is accrued.
No change:
If the employee continues to work more than 15 hours per week and remains covered by the same collective labour agreement (CAO) or employment conditions, nothing changes.
The employee will continue to accrue their learning budget as before.
More hours:
If the employee starts working more than 15 hours per week, they will begin accruing learning budget from that moment.
Fewer hours:
If the employee’s working hours drop below 15 per week, the accrual of learning budget stops.
Any amount already accrued remains available and will expire three years after entitlement.
Different CAO or employment terms:
If the employee moves to a different collective labour agreement or employment scheme within the company, the accrual under this arrangement stops.
The balance already built up remains available for three years.
The new CAO may include separate rules for a learning budget, which would then be a different arrangement.