Complete transparency even before the start of training

The reimbursement of training costs requires a written agreement — in the sense of a signature of the contracting parties — before the start of the training. Any reimbursement agreement must relate to the specific training and the specific costs incurred, so that employees are informed of the amount of the expected costs at the time of signing. Therefore, blanket advance agreements in employment contracts are inadmissible and legally invalid.

Intercompany usability of the training required

Reimbursement of training costs can only be effectively agreed if it concerns successfully completed training that will also be of use to other employers, i.e., outside the company. This is the case if the training improves the employee's chances on the labor market or leads to a higher income. Company-specific training (e.g., a specific computer program that is used exclusively in this company) is excluded from reimbursement of training costs.

Which expenses can the employer reclaim?

Only the costs actually incurred by the employer can be reclaimed, this includes not only the actual training costs but also the "framework costs" (e.g., travel, hotel, meals). If the employer receives subsidies or tax benefits for the training, these must be deducted. Similarly, value-added tax may not be passed on to the employee if the employer is eligible for input tax deduction. The salary paid to the employee during the training can be reclaimed if this is expressly agreed.

Duration of commitment

The duration of the employee's commitment to a reimbursement agreement is limited to a period of four years, commencing with the end of the training. An extension beyond the four-year period is only permitted in cases of particularly high training costs, such as in the case of professional pilots, for up to eight years.

Reduction of the repayment obligation over time

Finally, it should be agreed that the amount to be repaid will be reduced over time during the period of commitment. The training costs are to be aliquoted on a monthly basis. The total amount of the training costs is also reduced by the same amount each month. This results in a linear reduction of the repayment obligation, which reaches zero at the end of the commitment period.

Exclusion of reimbursement for certain types of termination

In the case of the following types of termination of employment, the employer cannot reclaim the training costs despite a reimbursement agreement:

• Ordinary termination by the employer
• Termination during the probationary period
• Unjustified immediate termination by the employer
• Justified immediate termination by the employee
• Expiration of a fixed-term contract

Checklist

Employers can reclaim training costs under the following conditions:

• Written reimbursement agreement signed by both parties
• Intercompany usability of the training
• Agreement on reimbursement obligation for the following:
  • Costs of the specific training
  • Remuneration during the training
  • Framework costs (e.g., hotel, travel, if necessary and required)
• Maximum commitment period of four (in exceptional cases eight) years after the end of the training
• Agreement on an aliquot regulation (compulsory monthly reduction)
• Termination of employment by mutual consent, termination by the employee, justified immediate termination by the employer or unjustified immediate termination by the employee