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Praktijkleren

The government provides a contribution towards the costs an employer incurs in supervising a pupil or student. The subsidy can be applied for by recognised training companies offering practical or work-based training places to VMBO, MBO and HBO students, PhD candidates or technological designers in training (toios).

Facts up front

Target audience

Edu./Gov.

Budget

€7 million

Deadline

17.09.2026

Location

National

Praktijkleren – the key facts at a glance

The government provides a contribution towards the costs an employer incurs in supervising a pupil or student. The subsidy can be applied for by recognised training companies offering practical or work-based training places to VMBO, MBO and HBO students, PhD candidates or technological designers in training (toios).

Details about the Praktijkleren

The government provides a contribution towards the costs an employer incurs in supervising a pupil or student. The subsidy can be applied for by recognised training companies offering practical or work-based training places to VMBO, MBO and HBO students, PhD candidates or technological designers in training (toios).

Praktijkleren is a grant scheme set up to better prepare pupils, students, participants and employees for the labour market.

The maximum Praktijkleren subsidy is €2,700 per realised practical or work-based training place per academic year.

Subsidy for BBL students?

If you take on a BBL student as an employee, you are likely eligible for the Praktijkleren scheme.

The subsidy is available to companies offering work-study places within a number of education categories. Different conditions apply per category. These categories are:

  • A VMBO pupil following a work-study programme;
  • An MBO student following a work-based learning pathway (BBL);
  • A part-time or dual HBO student in engineering (including agriculture, natural environment, healthcare, behaviour & society) whose programme combines learning and working;
  • Pupils in the final year of Special Secondary Education (VSO) or Practical Education (PRO);
  • PhD candidates and technological designers in training (toios).

The Praktijkleren grant has both general conditions and conditions per category:

General conditions:

  • Work is carried out under a valid (practical training) agreement;
  • The vocational programme is diploma-oriented and listed in the Crebo or CROHO at DUO;
  • The subsidy applies to the period in which the supervision takes place. A practical training pathway with an employer can therefore start at any point in the academic year.

VSO, PRO, (entry into) VMBO

  • The employer is a recognised training company that delivers the practical part of the programme for the pupil;
  • The work-study programmes apply in all sectors;
  • The practical training agreement is concluded between the pupil/parents or legal representative, school, employer and knowledge centre;
  • The work-study programme aims at a basic qualification.

MBO

  • The employer is a recognised training company that delivers the practical part of the programme for the participant;
  • All sectors are eligible;
  • The practical training agreement is concluded between the educational institution, employer, participant and knowledge centre;
  • The programmes are registered in the Central Register of Vocational Programmes (Crebo).
  • Only BBL students fall under the grant scheme.

HBO

  • The employer is a company or organisation that delivers the practical part of the dual or part-time programme for the student;
  • The sectors engineering, healthcare, behaviour and society, and agriculture and natural environment are eligible;
  • The practical training agreement is concluded between the educational institution, the company and the student;
  • Diploma-oriented programmes are programmes from the Central Register of Higher Education Programmes (CROHO).

PhD candidates and technological designers in training (toios)

  • Companies registered by the educational institution as providing good supervision (HBO, PhD candidates and toios);
  • The employer is a private legal entity, not a private university;
  • All sectors apply to PhD candidates;
  • The practical training agreement is concluded between the educational institution and the employer;
  • PhD candidates must carry out research aimed at a doctorate, and toios follow a programme leading to the PDEng title.

You can apply for the Praktijkleren grant from 2 June to 17 September 2026.

Thanks to our 25 years of experience, we can optimise your funding process and take it almost entirely off your hands.

What kind of activities might that involve?

  • Assessing whether your pupil or student is eligible for a Praktijkleren grant;
  • If so, you get full support with the submission;
  • Submitting the grant application to the funding body on time and in line with the latest funding legislation and conditions;
  • Acting as the point of contact towards the funding body to answer any questions;
  • If required: setting up the project administration and supporting you in maintaining the grant records.

What does a funding advisor do?

A funding advisor is an expert who guides companies through the complex process of applying for public funding and secures the best funding for their projects – from selecting the right programmes through the application to the final report.

At Ignite we work success-driven: we only make you an offer when we are convinced your project is eligible. You are supported comprehensively throughout the process while you concentrate on your core business – we take on the time-consuming part.

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Frequently asked questions about Praktijkleren

It is the Dutch acronym for the Act for the Promotion of Research and Development Work. The scheme reduces the payroll tax you remit for staff working on R&D.

A maximum of four times per calendar year: one first application plus up to three supplements. Every application runs until December and supplements the earlier ones. The last supplement has to cover at least three months, which in practice means September at the latest.

Yes. The benefit runs through payroll tax rather than profit tax. The condition is that you have your own staff on the payroll. Hired-in workers do not count.

From the moment you have the R&D declaration, you can offset the reduction in the remaining tax return periods. You set the pace yourself: in one go where there is enough payroll tax space, or spread across several periods. What you do not use in one period can be offset in a later one, as long as that period ends within the validity of the declaration.

RVO announces an audit in advance and visits to verify that the reported activities actually took place and that all requirements are met. The focus is on the time records and the project administration. Contact us when an audit is announced and we prepare it with you.

Seven years, so that RVO can inspect it in a later audit.

Is your project eligible for funding?

Active in research and development, with development and production in the last 4 years? Get in touch now and benefit!