On 1 January 2026, comprehensive changes to educational leave and part-time education will come into force. For HR managers and payroll accountants, this results in several practice-relevant innovations, which we have summarized for you.
1. Stricter requirements for educational leave and part-time education
In future, educational leave or part-time education will only be possible if the employment relationship has existed continuously for at least twelve months . This minimum period also applies to seasonal businesses – however, the period within which previous employment is added together can only be two years (previously: four years). In addition, the agreement must contain additional information in the future:
- Current level of education,
- specific training measure and
- Educational goal.
In the case of part-time education , information on the beginning, duration, extent and location of part-time employment is added. Important: The agreement
2. New funding logic: Further training allowance becomes further training allowance
The previous continuing education allowance or part-time educational allowance will be replaced by the new continuing education allowance (§ 37e AMSG). This can be granted by the AMS to partially secure one’s livelihood – there is no legal entitlement. Freelancers, employees in agriculture and forestry and certain public employees can also be supported under certain conditions.
3. Eligibility requirements and scope of education
Before the start of the measure, the person concerned must have been employed continuously for twelve months subject to unemployment insurance . Periods of receipt of maternity benefit or childcare allowance are generally included – but not if they are in the last 26 weeks before the start of educational leave. Simplified conditions apply to persons with childcare obligations:
- Minimum amount of training: 20 hours per week,
- in the case of childcare obligations: 16 hours per week.
In the case of degree programmes, a certificate of achievement of 20 ECTS (or 16 ECTS in the case of childcare) must be submitted every six months.
4. Employer’s subsidy: 15% compulsory contribution for higher income
A new feature is a mandatory participation by employers:
In future, companies will have to pay 15% of the continuing education allowance if the gross monthly income of the person concerned is at least half of the ASVG maximum contribution basis (2025: €6,450).
The social security contributions for this subsidy are borne by the AMS.
For income tax purposes, the payment is treated like unemployment benefit and is only permissible up to the marginal income limit .
5. Amount and financing of the aid
The continuing education allowance is staggered according to income:
- Minimum rate: approx. €40.40 per day (analogous to the 2025 Skilled Worker Scholarship)
- Maximum rate: €67.94 per day – this corresponds to a net replacement rate of around 67% with a gross salary of €4,500
From 2026, the aid will be valorised annually with the adjustment factor in accordance with § 108f ASVG .
A total budget of up to 150 million euros per year is planned.
6. Conclusion for practice
For HR and payroll accountants , the reform means a new administrative and legal complexity:
- In future, educational leave will be more closely linked to the AMS decision.
- Employers must potentially provide subsidies and treat them correctly under social security and tax law.
- In the case of seasonal businesses and multiple employment relationships, the shortened periods must be given special attention.
At the same time, the new model offers opportunities to train employees in a more targeted manner and to retain skilled workers in the long term – provided that administrative processes are adapted in good time.
