RD 1189/2025 – Amendments regarding subsidized (bonified) training

Prior communication, monitoring and control of training

• Obligation of express and prior communication to FUNDAE of all complete data for each training action, both at its start and at its completion (as well as for each training group that is formed).

• Companies must ensure verifiable attendance control systems, especially in virtual environments.

• Obligation to provide the quality evaluation questionnaire to all participants who complete training actions and to keep the collected questionnaires available for inspection by the authorities.

• The Administration’s powers of monitoring and effective control are strengthened, including real-time and ex post visits by public employment services.

• Obligation to keep the supporting documentation for the training (invoices, accounting records, attendance sheets, etc.) available to the control bodies for a minimum of 4 years.

Obligation of prior information and consultation with the Workers’ Legal Representation (RLPT)

• Prior to the start of each training action (including individual training leave), companies must inform in writing and request a report from the Workers’ Legal Representation (RLPT), where it exists.

• This information must include: name, objectives, description and target groups of the planned actions, number of participants per action, implementation schedule, teaching methods, participant selection criteria, place of delivery, and a report on the training carried out in the previous financial year.

• Failure to comply with this obligation may prevent the application of the training bonus.

Economic justification and accounting traceability

• Costs arising from subsidized (bonified) training must be identified in a separate account or a specific heading in the company’s accounts (“vocational training for employment”).

• Specific provisions for newly created companies and new training centres: they may benefit from a minimum credit under the terms established in the regulations.

• Companies belonging to the same corporate group may manage the credit jointly, within the regulatory limits.

Mandatory private co-financing according to workforce size

• Companies are required to co-finance training costs with their own resources, depending on the number of employees (and in accordance with the General State Budget Law):

  • 6 to 9 employees: 5%

  • 10 to 49 employees: 10%

  • 50 to 249 employees: 20%

  • 250 or more employees: 40%

• Companies with up to 5 employees are exempt from this requirement.

• In all cases, the company must ensure, without exception, that subsidized training is completely free of charge for employees.

Economic allowance for attendance

• A daily attendance allowance is introduced for certain training actions aimed at unemployed persons (Cities of Ceuta and Melilla and priority groups), capped at 75% of the daily IPREM and subject to incompatibility with other grants or scholarships for the same training.

Other relevant issues

• The annual training credit (“training credit”) is calculated as a percentage of the vocational training contribution paid in the previous year, according to company size, with a minimum of €420 for companies with 1 to 5 employees (in accordance with the General State Budget Law).

• Companies must be up to date with their tax and Social Security obligations at the time the bonuses are applied.