How is a company's FUNDAE training credit calculated?

The training credit is what your company can recover each year for training its staff. According to FUNDAE, it is calculated as follows:

1. What you paid in vocational training contributions the previous year. That is the sum of your staff's "base otras cotizaciones" (the contribution base for occupational contingencies, which is also the base for the training contribution) multiplied by 0.7% (the vocational training rate: 0.60% paid by the company and 0.10% by the worker).

2. Multiplied by a percentage based on average headcount (set in the Budget Act; in 2026 the 2023 Budget Act, Ley 31/2022, applies because it has been extended):

New companies or new sites. Companies that hire because they open new workplaces or are newly created get 65 euros per new employee.

Carrying credit forward. With fewer than 50 employees, you can keep unused credit for the next two years. To do this, tick the corresponding box in the FUNDAE application before 30 June.

Co-financing. If you have more than 5 employees, your company must cover a minimum share of the total training cost from its own resources: 5% (6 to 9 employees), 10% (10 to 49), 20% (50 to 249) or 40% (250 or more). The salary costs of staff trained during working hours count towards it.

Where to check it. In the FUNDAE application (digital certificate required); FUNDAE also has a simulator.

The credit is not a payment: it is applied as a discount on your contributions after the training has been delivered and notified, and only if the requirements are met.