Supported activities include further employee professional education in the following areas:

• General IT;
• Soft and management skills;
• Language education;
• Specialised IT;
• Accounting, economic and legal courses; and
• Technical and other specialised education.

The subsidy applies to payroll costs of employees during their participation in training, payroll costs of an in-house lecturer and the actual educational activity in the form of outsourced educational courses. The subsidy is calculated in the form of unit costs relating to one man-hour: ie, one hour (60 minutes) per person participating in the education.

The amount of eligible costs per project is between CZK 0.5–10 million. The level of support per project is 85% of eligible costs in respect of utilisation in the de minimis regime and 50-70% in respect of utilisation in the block exemption regime, depending on the business’ size.

One person may attend a maximum of 10 courses as part of the project. Projects may take place from 1 October 2019 at the earliest and their duration must not exceed two years. The latest date of project implementation is 30 June 2022. The subsidy may be granted to projects with course participants aged 54 and above. The place of implementation of the educational activities must be in the Czech Republic excluding the capital city of Prague.

The subsidy does not apply to educational activities focusing on compulsory employee training, such as occupational health and safety, fire prevention, first aid or training for drivers using company cars other than professional drivers.

Applications may be submitted between 15 March 2019 and 15 May 2019.

The article is part of dReport – March 2019, Tax news; Grants and investment Incentives.