An annual credit is available to companies for employee training. They can access this credit via rebates in their Social Security payments, once the training activities have been carried out (Law 30/2015 of 9th September and RD 694/2017 of 3rd July). The State Foundation for Employment Training (FUNDAE) is the body responsible for managing and controlling these aid programmes (www.fundae.es).
This rebates can be accessed by any company that has a work centre within the state territory, whatever its size and location, provided they offer training activities to their workers and contribute for Professional Training to the Social Security.
This funding model allows companies to know at the beginning of each year, how much credit they have available for employee training, thereby improving the planning and integration of said training in the company’s normal day-to-day routine. Each company, no matter what its size, activity or location, can freely choose the training it deems necessary to improve the training of its human team, and then manage the rebate of its cost.
AIJU makes its experience, facilities and highly qualified staff available to its associated companies in order to contribute to the best possible training of industry professionals and its subsequent rebate. To do so it has:
- Extensive experience in training management and rebate management
- An in-house teaching team of more than 40 highly qualified teachers in a range of subjects.
- A group of external teachers of the highest level to cover companies’ training needs and to respond to the most demanding and innovative requirements.
- Full capacity to design personalised courses according to the requirements of each company.
- Capacity to provide training to companies located in different autonomous communities.
After many years of experience in rebate management, AIJU has signed an agreement to manage the rebates of more than 200 companies, and it annually processes more than 100 training activities through the FUNDAE.
Among the tasks of AIJU in this field, we should note:
- We inform the company as to how much Professional Training credit it has available.
- Every time a course begins, we let the FUNDAE know.
- We advise the company and we generate the necessary documents so it can rebate the training activity.
- We issue course attendance certificates (only if the course has been organised by AIJU).
- We provide technical advice to companies to help them comply with the requirements and successfully pass any possible FUNDAE inspections.
- When a training activity ends, we let the FUNDAE know accordingly and we advise companies on how to claim the rebate.
- We design training plans and we seek fast and efficient solutions to the needs of each company.
Important Considerations on Programmed Training
- To be eligible for a rebate, training activities must have a minimum duration of 2 hours.
- Rebated training can be tailor made for a single company or shared by several companies.
- Training may be given in the following ways: classroom-based, distance, online, or mixed.
- Each company’s credit is valid for one year. If it is not used in the corresponding tax year, it is lost.
- A rebated course can end up being free. The maximum rebatable cost is different for each course. To calculate it, it is necessary to take into account, apart from other aspects, the number of hours of the training activity, the number of trainees, and the type of training being provided.
- Programmed training must be completely free for the worker.
- Deductions or rebates for training can only be applied to workers (trainees) who are contributors to the general Social Security system, and who therefore contribute under the professional training quota heading. It is not possible to deduct the cost of self-employed trainees.
The AIJU Training Department can help you receive the training you need for your company and it can also coordinate and carry out all the procedures to ensure compliance with the requirements for companies to be able to apply this type of bonus. This is why the company must have signed a mandate contract with AIJU. We can inform you about the credit available for your company, and we can look after all the necessary paperwork for each dossier.
These rebates are money that your company has paid to the Social Security during the course of the previous year. It is your money. Don’t lose it, use it to improve the training and the skills of your team.