At the end of 2021, the tax deduction of training costs was discontinued. This offered people the possibility to deduct certain study costs from their private tax returns. The STAP budget is the replacement scheme. As of 2022, almost everyone can submit an application for a training course of up to €1,000 per year. The application must be submitted to the Employee Insurance Agency (UWV).
As an employer, you must provide training to your employees. For example, via an annual training budget as part of a personal development plan (in Dutch). These costs are business expenses that you can partially or fully deduct from your company’s income tax. Is your training budget exhausted or does an employee want to follow training that is more expensive than their personal company budget? Then suggest the STAP budget as a supplement.
Your employee can use the STAP budget as an extra to cover the costs for training. For example, if you pay the employer's contribution for the training, the employee applies for a STAP budget for the rest of the costs. They must report this in the application. They do so by reporting how much financing they receive from an external source – in this case, their employer. The STAP budget is reduced by this amount or is a supplement if the training is more than €1,000.
Your employee wants to do a training course from the STAP catalogue. It costs €1,500. You offer your employees a training budget of €500 per year. Your employee can then apply for €1,000 to pay for the rest of the training. Check out all the STAP budget conditions for more information.
Apply for the STAP budget on time
The STAP budget has limits. The government has made €218 million available per year for training costs. This means about 300,000 people per year can apply for funding for their training.
There are 6 time periods per year to apply for the STAP budget, and the budget for each period can be quickly used up. So be sure to alert your employees to upcoming application periods. This means that they can have all the necessary information for the application ready before the application period opens.
These are the upcoming application periods for a STAP application:
- 1 November 2022
- 1 January 2023
- 1 March 2023
Log in to the STAP budget portal.
Benefits for employers
KVK business advisor Yvonne Nikkelen talks to employers every day about issues such as staff shortages and growth ambitions. She mentions 2 key advantages of the STAP budget for employers.
- Employees continue to grow
Employees can gain knowledge or experience with the training so that they can progress to a higher or a different position. “This is how you bind employees (in Dutch) to your company, even if they have career advancement wishes,” says Nikkelen. In addition, an employee can explore another position or expertise.
- Stimulate innovation within your company
Innovation requires new knowledge or experience. Do you want to get started with digitalisation or sustainability? Or are you thinking of new ways of marketing, like starting a podcast? The STAP budget offers various training options with which your company can continue to grow. “Explore the courses available and compare them to your company objectives”, Nikkelen advises.
Inspire your employees
Do you want your employees to keep learning? Then point them to the STAP budget. This can be done in various ways. Nikkelen explains: “For example, send your employees an email about the STAP budget. Explain that as an employer you offer training and that the STAP budget is a supplement. Select 3 courses from the STAP budget portal that match your company and your growth direction. Explain why these courses suit your company, growth direction and the position of your employees. Also indicate that employees are also welcome to browse the course list themselves and make suggestions.”
You can also organise a team meeting to discuss employee training options. Or point them to the budget and put the information on their desk or add it to the payslip.
Learn more about retraining your staff.