Field help (DECFRTINT)

The internal training corresponds to the training which implementation is assured by the employer. It includes the following expenses:

• The training and non training staff costs include gross remuneration of this staff, Social security contribution pertaining to the employer's expenses and the legal expenses based on these remunerations. The non training staff designates the staff assigned to organized and managed the actions only. The legal expenses include:
• the contributions to complementary pension schemes in regards to their mandatory minimal rates;
• the contributions to the unemployment insurance;
• the contributions under the wage guarantee scheme in case of receivership or compulsory liquidation;
• the obligations related to salaries (financial participation to the housing levy, apprenticeship tax, financial participation to the development of continuing vocational training, taxes on salaries);
• payments relating to public transportation. 
• The other operational costs are:
• the expenses related to the rental and maintenance of premises and furniture assigned for the training;
• the teaching operational expenses of the actions;
• the administrative expenses of the actions (a fixed amount representing 5% of the training and non training staff costs is accepted);
• the transportation and accommodation expenses of the trainers when necessary to implement the actions.

 The time which the remuneration costs are based on does not include preparation time, since this is not tracked in HRM.The remuneration of the staff dedicated to the organization and management of the training actions is not taken into account.If the company wants to include this remuneration, the modification can be carried out manually.