Frequently Asked Questions for Employees

What does it mean that the learning budget may be used for education and development that strengthen my future position in the labour market?

You may use the learning budget for courses or training that help you prepare for a future career or for starting your own business.
This may also include training for a different role or level within the same company.
The learning budget cannot be used for courses or workshops related to hobbies or sports.

What types of training are eligible for the personal learning budget?

A training course qualifies if it contributes to your ability to earn an income in the future.
It must also include personal guidance and supervision by a trainer — for example, from a school, training institute, or recognised online provider.
E-learning programmes are also eligible if they meet these conditions.

Costs for self-study (where no trainer or supervision is involved) cannot be reimbursed from the learning budget.
Simply buying a textbook without enrolling in a course does not qualify as training costs.

There is no strict legal definition of “training.” In general, it refers to structured learning with guidance that supports your future employability.
With today’s digital options, distance learning (e-learning) is also acceptable, provided supervision is included.

Expenses for self-study are not covered by the so-called targeted tax exemption (a Dutch fiscal arrangement for work-related training).

Can I use the learning budget for a hobby course?

No. The learning budget can only be used for education and development that improve your future employability.
Hobby-related activities generally do not qualify and therefore cannot be funded from the learning budget.

Can I choose any training course I want, even if it’s unrelated to my current job?

You may choose any training course that strengthens your position in the labour market.
However, your employer may decline your request if it does not meet the conditions of the personal learning budget as set out in the collective labour agreement (CAO).

Can I spend my learning budget on study materials, such as books?

The learning budget may be used for study materials that are directly related to your approved course or training programme.
Devices such as iPads, laptops, or similar tools needed to follow a course are not covered.
Books purchased for self-study (without formal training) are also excluded.

How long is my learning budget valid?

Your learning budget remains available for three years after you become entitled to it.
If you have not used it within that period, it will expire.
Example: if you became entitled to the budget in December 2021, it will remain valid until December 2024.

Can I use only part of my learning budget?

Yes. You can choose to spend only part of your available learning budget, as long as it is used for education or professional development.

My training costs more than the available budget. What should I do?

Discuss the options with your employer.
In some cases, your employer may choose to co-fund the additional costs or agree on a payment arrangement.

Can I take a course without my employer knowing?

No. When you apply for a course, your employer must confirm that you are entitled to the learning budget.
The invoice from the training provider will also be sent directly to your employer.
This means your employer will always have insight into how the budget is being used.

My employer does not approve the course I want to take. What can I do?

If the full cost of the course can be covered by your personal learning budget, you may decide for yourself how to spend it.
Your employer may only reject your request if the course does not meet the budget’s eligibility criteria.
If your employer contributes financially, they have a say in selecting the training.

I have started a new job. Do I still have access to my learning budget?

According to the collective labour agreement (CAO), the accumulated learning budget remains available to the employee unless it has not been used for three years.
However, due to Dutch tax regulations, this is not practically possible.
This means that when you change employers, you lose the right to your personal learning budget.
Be sure to use your budget before starting a new job.

What happens if a course I’ve chosen gets cancelled?

If a course is cancelled, you retain the unused portion of your learning budget.
You may use it later for another approved course within the valid period.

Can I take a course during working hours?

The collective labour agreement (CAO) does not include specific rules on this.
Discuss this with your employer to make clear arrangements.
Whether studying during working hours is allowed or reimbursed depends on your company’s policy.

What happens to my learning budget if my employer goes bankrupt?

If your employer is declared bankrupt, you can no longer claim your learning budget.
Any remaining funds will be forfeited.

What happens if I cancel a course myself?

Check the cancellation policy of your training provider.
Depending on the provider’s terms, you may still be responsible for part or all of the costs.

How does a change in my employment contract affect my personal learning budget?

A change in your employment contract may affect how your learning budget is accrued.

No change:
If, after the change, you still work more than 15 hours per week and remain covered by the same collective labour agreement (CAO) or employment conditions, nothing changes.
You will continue to accrue your learning budget as before.

More hours:
If you start working more than 15 hours per week, you will begin accruing learning budget from that moment.

Fewer hours:
If your working hours drop below 15 per week, you will stop accruing learning budget.
Any amount already accrued remains available and will expire three years after entitlement.

Different CLA or employment terms:
If you move to a different collective labour agreement or employment scheme within the company, the accrual of your current learning budget stops.
The balance you have built up remains available for three years.
The new CLA may have different rules for a learning budget, which will then be a separate arrangement.