Definition: Vocational training costs paid by the employer
Labour market
These include all expenditure on training and further training of enterprise employees, in particular :
- Remuneration of apprentices (minus any subsidies);
- Social security contributions for apprentices payable by the employer, minus any reductions granted;
- and all other vocational training costs not mentioned elsewhere: expenditure on vocational training services and facilities, depreciation, small repairs and maintenance of buildings and installations, excluding staff costs; expenditure on participation in courses; the fees of instructors from outside the enterprise ; expenditure on teaching aids and tools used for training ; sums paid by the enterprise to vocational training organisations, etc. Subsidies linked to vocational training should be deducted.
Source:
Community statistics on the level and structure of labour costs 1996 - List, definition and breakdown of the variables, p.8
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