- Cost coverage
If a training is imposed by the company, by law, or necessary for the job, it must be paid for by the company. A training taken before starting a job is generally not covered.
A training that is beneficial for the employee but not directly related to the company or its activities does not have to be covered. However, the employer can grant unpaid leave for the employee to attend the training. Alternatively, the employer can request compensation for the lost working hours.
- Repayment clause
When the training is paid for by the company, employer and employee can agree on a period during which the employee must repay the cost of the training if they leave their job. This repayment will be due if the employee resigns, and also if they are terminated for just cause.
The repayment period should correspond to the amortization period of the investment. In practice, it rarely exceeds 3 years, and the judge has the freedom to reduce this period if they consider it to be abusive and limiting the employee’s ability to resign because of this “debt”.
This repayment clause will also not be valid if the termination of employment is due to the employer.
Finally, the amount to be repaid will be proportional to the remaining period compared to the originally fixed period. Thus, if the repayment period was 24 months and the employee resigns after 23 months, they will have to repay 1/24th of the cost of the training.
- Salary certificate
If the company has covered the training costs for the employee based on an invoice addressed to the employee, the amount will be mentioned on the salary certificate in box 13.3. If the invoice is addressed directly to the company, it is not necessary to mention it.
When the employee has paid for the training costs themselves, they can deduct them from their income up to CHF 12,000 per year if they hold at least a secondary degree and are over 20 years old.
