Taking on a work-based apprentice: accreditation, pay and the practical learning grant
Written by Ilias Aarrass5 min read · Published on · Last reviewed on 
In short
A bbl apprentice joins you on an employment contract; you must be an SBB-accredited training company and pay at least the bbl minimum wage or the cao wage. Through RVO you can afterwards claim up to 2,800 euros practical learning grant per full 40-week placement, depending on the budget.
- You need SBB accreditation as a training company and a workplace instructor.
- The bbl minimum wage from age 21 is 14.99 euros per hour from 1 July 2026; younger is lower.
- The practical learning grant is at most 2,800 euros per full placement.
- For academic year 2026-2027 you apply from 2 June to 17 September 2027.
If you need skilled people but cannot find them, you can train them yourself. In the work-based route (bbl) of secondary vocational education (mbo) an apprentice works four days in your business and attends classes one day a week. Unlike an intern, a bbl apprentice is a regular employee: you sign an employment contract and pay wages. In return you train someone exactly the way you want to work, and the government contributes through the practical learning grant. This article covers what to arrange, what it costs and how the grant works.
First become an accredited training company
An mbo student may only train at an accredited training company. You apply for accreditation with SBB (the cooperation organisation for vocational education and industry). An SBB adviser visits or calls for an interview and checks whether your business can provide the training. You appoint a workplace instructor: someone with expertise and time to supervise the apprentice. If you are a sole trader with one apprentice, that is usually you.
You then record the arrangements in a practical training agreement between the school, the apprentice and your business. You also need a regular employment contract, with everything that comes with your first employee: a payroll tax number, a payroll tax return and absence support.
- Apply for accreditation with SBB.
- Appoint a workplace instructor.
- Find an apprentice, for example through the mbo school or SBB's vacancy site.
- Sign the employment contract and the practical training agreement.
- Register as an employer with the Tax Administration, if you have not yet done so.
What wages do you pay?
If your business falls under a cao, the cao wage for apprentices applies. Without a cao you pay at least the minimum wage for bbl apprentices. From age 21 that equals the regular minimum wage; for younger apprentices it is lower than the regular youth minimum wage. On top of that come holiday pay and holiday days.
| Age | Per hour |
|---|---|
| 21 and over | 14.99 euros |
| 20 | 9.22 euros |
| 19 | 7.87 euros |
| 18 | 6.82 euros |
Worked example: apprentice aged 19
- Hours worked
- 32 hours per week
- Bbl minimum wage
- 32 x 7.87 = 251.84 euros per week
- Per month (x 52 / 12)
- about 1,091 euros
- Plus 8 per cent holiday pay
- about 87 euros per month
Result: About 1,178 euros gross per month, excluding employer contributions. Paying more than the minimum is your choice; paying less is not allowed.
The practical learning grant
Through RVO (the Netherlands Enterprise Agency) you can receive up to 2,800 euros per full placement per academic year. A full placement means 40 weeks of supervision. For a number of programmes that contribute to the climate and energy transition, an extra contribution of up to 500 euros applies in academic year 2026-2027. You apply afterwards: for academic year 2026-2027 the application window runs from 2 June to 17 September 2027.
The budget is distributed proportionally across all applications. If many companies apply, you receive less than the maximum. The grant contributes to your costs and counts towards your profit; see receiving a grant for how to book it. If your apprentice has a work limitation, also look at the wage cost benefits.
So do not budget for the full amount. Treat the grant as a bonus afterwards, and make sure your apprentice's wages fit the turnover they help generate even without the grant.
Frequently asked questions
Can a sole trader take on a bbl apprentice?
Yes. You must be an accredited training company and registered as an employer, because the apprentice becomes your employee.
What is the difference between bbl and bol?
In bol the student mainly attends school and does internships; in bbl they work under an employment contract and usually attend school one day a week.
Is the practical learning grant guaranteed at 2,800 euros?
No, that is the maximum. The actual amount depends on the budget and the number of applications.
Sources
- Practical learning grant schemeWetten.nl · wetten.overheid.nl
- Minimum wage amounts for bbl training 2026Rijksoverheid · rijksoverheid.nl
- Offering an internship or apprenticeshipOndernemersplein · ondernemersplein.overheid.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
