Term
Dual education
A vocational training system in which a secondary school pupil does the practical part of their training directly at an employer under an apprenticeship contract. The company pays a reward and costs, gains future staff and can claim part of the expense as a tax deduction.
Updated
What it means
Dual education is a vocational training system in which a secondary vocational school pupil gains theoretical knowledge at school and practical skills directly with an employer. Practical training makes up a large part of the programme and takes place in a real workplace, with a vocational instructor or a trainer from the company.
The employer must obtain a certificate of competence to provide practical training, issued by the relevant chamber or professional body, and sign an apprenticeship contract with the pupil or their legal guardian. The contract sets the training conditions, the pay and any commitment by the pupil to work for the employer after finishing.
The system is inspired by the German and Austrian model. Its aim is for graduates to have the skills the labour market actually needs, and for companies to train their own qualified people rather than struggling to find them.
How it works in practice
The pupil is paid for productive work, and the employer provides protective equipment, meals and health and safety just as for employees. The pupil’s pay has special treatment for contributions and tax, which we handle separately from ordinary wages in payroll.
The costs of practical training are tax-deductible, and the law also allows an additional fixed deduction per pupil that lowers the company’s tax base. When planning we recommend adding up all costs, including trainers’ time, and comparing them with what hiring and training ready-made staff would cost.
Dual education is a strong tool for employer branding in a region and also a way to reduce staff turnover: someone who trained at the company knows its processes and culture and often stays for years.
What to watch out for
The most common problem is a company treating pupils as cheap labour without giving them real training. The school and the chamber check the training, and the company can lose its certificate. Pupils also leave quickly, so the investment does not pay back.
A pupil’s commitment to work for the employer after training has limits and is hard to enforce. Rather than relying on the contract, it is better to offer the graduate attractive terms so they want to stay. Further development can be supported with, for example, a training agreement.
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