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    STAP budget available to employers as of 2022

    Outgoing minister Koolmees of the Ministry of Social Affairs and Employment has submitted an adjusted draft version of the STAP budget scheme. The scheme will allow employers as of 2022 to apply for subsidy to finance schooling for their employees and replaces the current regulation that expenses on schooling can be subtracted from income tax.

    Financing

    STAP stands for ‘stimulans arbeidsmarktpositie’ (incentive for labor market position). Until the planned implementation of this individual schooling and development budget on January 1, 2022, any expenses on schooling can be subtracted from income tax, with the amount in deductibles (i.e. the amount of the expenses which must be paid by the person in question him-/herself and cannot be subtracted from income tax) dependent on the amount of the income. Once the STAP scheme is implemented, the amount in deductibles will be dependent on the costs of the schooling or course instead. The subsidy per person received through the scheme will be max. € 1,000 (inclusive of VAT) and all costs above this maximum amount will be regarded as deductibles. Applications must be filed on the website of UWV (the Institute for Employees’ Insurance and Regulations). The subsidy is intended for everyone over the age of 18 working in the Dutch labor market and who have no other financial options, such as scholarships, study grants or other subsidies. It is expected at least 200,000 STAP subsidies can be granted each year.

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