Cross-cutting Topics

Continuing Training in Luxembourg: Employer Obligations

Employer obligations regarding continuing training fall into two distinct regimes: mandatory health and safety training at work, entirely at the employer's expense and carried out during working hours, and continuing vocational training aimed at skills development, eligible for State co-financing subject to conditions. Precise rules govern cost recovery when an employee leaves.

Legal bases: Art. L.312-8; Art. L.326-4; Art. L.514-6; Art. L.514-9; Art. L.542-7; Art. L.542-8; Art. L.542-15; Art. L.542-16 Updated: June 2026

1. Mandatory Health and Safety Training

General employer obligation

The employer has a legal obligation to ensure that every employee receives sufficient and adequate health and safety training specifically focused on their post or function (Art. L.312-8, para. 1). This obligation applies in particular:

when the employee is hired;
when the employee is transferred or changes role;
when new work equipment or technology is introduced or changed.

This training must be adapted to changing risks and repeated periodically where necessary.

Enhanced obligations for at-risk positions

Enhanced obligations apply to designated employees and to employees in at-risk positions — defined as those exposed to occupational diseases, accidents or hazardous agents. These employees must undergo appropriate training and periodic refresher courses (Art. L.312-8, para. 4 and 5; Art. L.326-4).

Mandatory rule: these training courses may not be charged to the employees. They must take place during working hours, which are counted as effective working time (Art. L.312-8, para. 7).

2. Continuing Vocational Training (CVT)

Scope and objectives

Continuing vocational training aims to update qualifications, enable a transition to another activity or promote the employee (Art. L.542-7, para. 1). It covers the private sector and employees affiliated to Luxembourg social security working primarily in the Grand Duchy (Art. L.542-7, para. 3).

Training plan and staff delegation involvement

The company may draw up a training plan to develop its employees' skills. Preparing this plan involves the staff delegation, whose advisory role must be respected before any implementation.

Public co-financing and reimbursement conditions

The State may co-finance continuing vocational training plans. To be eligible for reimbursement, the company must meet strict criteria (Art. L.514-6 and L.514-9):

use approved training providers;
demonstrate an employee attendance rate of at least 80 % or produce a certificate of completion;
submit the required documents to the ADEM within the prescribed deadlines.

Approval of training providers

Training activities provided to third parties outside the company generally require a ministerial authorisation (Art. L.542-8). Exceptions exist for EU-approved bodies and technology suppliers providing training on the use of their own products.

3. Recovery of Training Costs from the Employee

General principle

An employee may only be required to reimburse continuing vocational training investments in two strictly defined cases (Art. L.542-15):

resignation by the employee, unless it follows from serious misconduct by the employer;
dismissal of the employee for serious misconduct.

How reimbursement is calculated

Reimbursement is limited to the residual value of the investment over the current financial year and the three preceding years, under a degressive scale with an annual allowance of €1,240 per year (Art. L.542-16):

current year: 100 % of residual value;
1st preceding year: 100 %;
2nd preceding year: 60 %;
3rd preceding year: 30 %.
Non-mandatory training: for training imposed by the employer without any legal requirement, a repayment clause may be included in the employment contract, provided it is proportionate and does not unduly restrict the employee's right to resign (ITM practical guidance).

4. Practical Points to Watch

Working time and free of charge

Any training made compulsory — whether by law, regulation or employer decision — must be free of charge for the employee and take place during working hours, which are counted as effective working time (Art. L.312-8, para. 7).

Absences and attendance rate

Under public co-financing, if an employee abandons a training course or has an attendance rate below 80 %, the costs incurred and the corresponding salary are not reimbursed by the State. An exception applies in the case of illness certified by a medical certificate submitted from the first day of absence (Art. L.514-9, para. 4).

Coordination with the staff delegation

Drawing up the training plan involves consulting the staff delegation. Any plan intended to benefit from public co-financing must also be submitted to the ADEM in accordance with the applicable procedures and deadlines.

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The information in this guide is provided for informational purposes only and does not constitute legal advice. It may contain inaccuracies or may not reflect the latest legislative or case-law developments. For any specific situation, please consult a qualified legal professional.