Taxes in Europe Database v2
Act 155 of 2011 on training levy.
The National Employment Fund is receiving the revenue.
Employers are obliged to pay the levy.
The base for vocational training contributions shall be the social contribution tax base charged to the person liable to pay vocational training contributions.
Vocational training contribution may be satisfied:
a) by way of arrangement of practical training in the regular school system covered by the Act on Vocational Training, held in State-operated specialized vocational institutions or provided under agreement for vocational training (under a cooperation agreement or under an apprenticeship agreement),
b) having regard to publicly funded scholarships, by way of arrangement of hands-on experience provided within the framework of work-intensive initial training at an external training facility, under a contract of employment concluded with the student,
c) by way of the costs - specified in the relevant legislation - of the arrangement of linguistic or vocational training to the own workers of a person subject to contribution obligation under an adult education contract, or under a study contract, or under a training session.
The amount of the allowance can be deducted by normative amount which is stipulated by the Act 155 of 2011 on training levy.
The rate is 1.5%.
Super reduced rate
The employer pays in advance 12th day of the months and account for the vocational training allowance till 12th of January of the next year.
The levy is collected by the National Tax and Customs Administration (NAV).