State co-financing system 
INFPC

Luxembourg co-financing is a fast, simple and powerful financial lever for recovering up to 35% of the wage bill devoted to training.
Are you a private company based in Luxembourg? Find out how to take advantage of this scheme managed by the INFPC on behalf of the French Ministry of Education.

Eligibility conditions and funding

Who can benefit?

  • Companies : any private-sector company that is legally established in Luxembourg and carries out the bulk of its business there.
  • Employees : affiliated to Luxembourg social security and holding a fixed-term or open-ended contract. 
  • Cross-border workers: accepted if they are affiliated to the Luxembourg social security scheme.


Reimbursement rates

  • Base rate: 15% taxable of the annual amount invested for all employees
  • Rate increased by 20 points, i.e. 35% of the wage cost participants for the "Employees +" :
  1. Employees with no recognised qualifications and less than 10 years' seniority
  2. Employees aged 45 and over

Overall training investment ceiling

  • 1 to 9 employees : 20% of total payroll
  • 10 to 249 employees: 3% of total payroll
  • More than 250 employees: 2% of total payroll

Eligible expenditure

  • Registration fees
  • Fees for external trainers (ORSYS)
  • Salaries of participants and/or in-house trainers
  • Travel expenses, accommodation, catering, management software, file audit, etc.


ORSYS compatible training courses

The scheme covers the 7 official categories: 
  • Languages
  • IT/Office automation
  • Management / HR
  • Finance - Accounting - Law
  • Quality - Safety
  • Technology / Professions
  • Adapting to the workstation

ORSYS offers training in each of these areas
In-company, inter-company, synchronous distance learning or e-learning courses are all acceptable (subject to attendance lists or LMS tracking).

POINTS TO WATCH OUT FOR
  • Application deadline: 31 May N+1, no files accepted after the deadline.
  • At least 50% of training hours must take place during working hours.
  • Exclusion from compulsory statutory training (e.g. electrical clearance).
  • Capping of reimbursementsby payroll: provide for annual budget monitoring.
  • Retention of all supporting documents for 5 years: a posteriori checks are possible.

The 6 stages of co-financing

1. Training plan 

Design the annual programme (calendar year) and classify each action in one of the seven categories.


2. Gathering documents
ORSYS invoices, signed attendance lists, statement of average salaries, transport receipts, etc.

3. INFPC Excel file  
Fill in the request for co-financing (only in French) and the Material Safety Data Sheet.

4. Send by registered post to the INFPC by 31 May of year N+1
USB key or CD containing the file.

5. Monitoring and advice 
  • The INFPC investigates the case.
  • The Advisory Board issues an opinion.
  • The Ministry validates the refund.

6. Payment
The aid is taxable for the company and must be recognised as income.
Special cases

If your annual investment is more than €75,000 excluding VAT, you must have your plan validated. before 31 March of the financial year (pre-approval).
ORSYS gives you easier access to co-financing
  • Full invoices with course title, dates, names, CSS number, hourly rate, etc.
  • Certificates and attendance lists in INFPC format
  • Digital data exportable (hours, costs, categories) for direct integration into INFPC Excel.
  • Administrative support checklist, dedicated contact person.
  • Online simulator INFPC to estimate the potential assistance before ordering the training.
  • Video tutorial to find out how to complete your co-financing application.

Express FAQs

  1. Does the scheme apply to training provided outside Luxembourg?
    Yes, if the company is based in Luxembourg and the employees are covered by Luxembourg social security.
    Travel expenses are reimbursable.

  1. Are French/German/Belgian cross-border commuters eligible?
    Yes, as long as they pay Luxembourg social security contributions.

  1. Can I get help with ORSYS e-learning courses ?
    Yes, as long as you produce a personal connection report proving the actual duration.

  1. Do I need a union agreement?
    No, only internal management approval is required for the training plan.

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