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Cyprus Fact-File Part 6:
Individual Business Employment Issues

6.3 Cyprus Apprenticeship and Work Experience Schemes

Apprenticeship schemes

Apprenticeships have been available in Cyprus in one form or another since 1963, and the Cyprus Productivity Centre (KEPA), a division of the Ministry of Labour and Social Insurance, is responsible for overseeing such schemes.

Traditionally, apprenticeships have been available to a fairly limited age range (between 14 and 18), and for a two year period, with practical on-the-job training provided three days a week, and vocational education taking place on the remaining two. The employer is obliged to pay the apprentice, but receives a subsidy from the government for the two study days. Generally, apprenticeship positions have been taken up by early school leavers.

Following a decline in interest in apprenticeship positions in recent years, the government announced in 2007 that they planned to gradually replace the existing system with the New Modern Apprenticeship (NMA) scheme, offering training in a wider number of areas (in order to increase the attractiveness of such positions to female apprentices; the traditional scheme having tended to attract almost exclusively male participants), for a broader age range (between 14 and 25), and providing Cypriot employers with arguably more attractive incentives to take on apprentices.

The NMA system will provide preparatory level training (1 year) for secondary school drop-outs, designed to bring their general educational standards up to those of a school leaver, core training (3 years) aiming to bring them up to the standard of skilled practitioner in their chosen field, and post-secondary training (1 year).

At the time of writing, the NMA scheme is in the process of being implemented. In the run-up to full implementation, improvements are being made to the existing regime, including the provision of subsidies relating to the wages of the member/s of staff doing the training, and additionally subsidising increased payments for trainers undertaking such activity outside of their standard working hours.

To this end, the Cyprus Productivity Centre (KEPA) announced in late July 2010 that it is now accepting applications for a new tranche of funding (jointly provided by the European Social Fund and the Cypriot government), providing variable levels of subsidy for the training of apprentices.

According to KEPA, applications from employers received by September 30 2010 would be evaluated the following month, applications received by November 30, 2010 are to be assessed in January 2011, and employers that request participation in the scheme by March 31, 2011 will receive a response by April 2011.

Short duration (16 week, followed by a period of on-the-job training) vocational training courses are also available to both those who have completed their secondary education and those who have dropped out, and vocational evening classes are also sometimes available.

(In terms of education-based training it is also worth noting that those planning to work in a technical profession can opt to attend technical school between the ages of 15 and 18, and to receive their upper secondary education there.)

Work Experience Schemes

There is no formal work experience programme overseen by the government, but work experience opportunities are often available on a case-by-case basis.

The European Union provides fuller details of the academic and other organisations providing work experience opportunities as part of their courses here: http://europa.eu/youth/working/traineeships/index_cy_en.html

 

Introductory Guides

Brief, clearly written summaries with links to relevant sections of the Fact-File. The Fact-File itself is linked in full below.

 

Fact-File

Part 1: Cyprus Business Formation for Individuals

  1. Cyprus Individual Business Structures
  2. Cyprus Individual Business Registration
  3. Cyprus Individual Business Registration Cost
  4. Cyprus Individual Business Licensing
  5. Cyprus Foreigners in Business
  6. Cyprus Business Organisations
  7. Cyprus Business Accounting
  8. Cyprus Family Business Ownership
  9. Cyprus Venture Capital
  10. Cyprus Individual Business Franchises

Part 2: Cyprus Individual Business Domestic Taxation

  1. Cyprus Individual Business Tax Residence Rules
  2. Cyprus Permanent Establishment
  3. Cyprus Individual Income Tax Rates and Bands
  4. Cyprus Personal Allowances and Business Deductions
  5. Cyprus Husband and Wife Partnerships
  6. Cyprus Partnership Income Taxation
  7. Cyprus Limited Companies Income Taxation
  8. Cyprus Business Profit Retention
  9. Cyprus Business Losses
  10. Cyprus Value Added Tax (VAT)
  11. Cyprus Individual Business Capital Gains Tax (CGT)
  12. Cyprus Individual Business Other Taxes
  13. Cyprus Individual Artists Royalties
  14. Cyprus Individual Business Tax-Efficient Profit Distribution

Part 3: Cyprus Individual Business International Taxation

  1. Cyprus Individual Business International Tax Liability
  2. Cyprus Individual Business Withholding Taxes
  3. Cyprus Double Tax Treaties

Part 4: Cyprus Individual Business Tax-Efficient Structures

  1. Cyprus Individual Business Trusts and Foundations
  2. Cyprus Individual Business for Non-Residents
  3. Cyprus Individual Business use of Offshore
  4. Cyprus Controlled Foreign Corporation (CFC) Rules
  5. Cyprus Personal Estate and Inheritance Planning

Part 5: Cyprus Small Business Incentive Programs

  1. Cyprus Small Business Support Schemes
  2. Cyprus Training Incentive Schemes
  3. Cyprus R&D Tax Credits
  4. Cyprus Individual Business Tax Holidays

Part 6: Cyprus Individual Business Employment Issues

  1. Cyprus Individual Business Employer Responsibilities
  2. Cyprus Employment vs Self-Employment Tax Issues
  3. Cyprus Apprenticeship and Work Experience Schemes
  4. Cyprus Employee Dismissal Rules
  5. Cyprus Business Owner Employment and Invoicing Rules

Part 7: Cyprus Business Owner Welfare and Lifestyle

  1. Cyprus Business Social Security
  2. Cyprus Business Domestic Pensions
  3. Cyprus Offshore and International Pensions
  4. Cyprus Individual Business Healthcare
  5. Cyprus Individual Business Banking Services
  6. Cyprus Education
  7. Cyprus Individual or Business Leaving Cyprus
  8. Cyprus Domestic Real Estate
  9. Cyprus International Real Estate