Projects categories	Training hours	Participants' salaries*	External trainer expenses (€)	Total (€)
Languages
Computer science / Office automation
Finance / Accounting / Law
Management / Human resources
Quality / ISO / Safety
Technical / Core business related
	Persons to hire	Participants' salaries*	Expenses for in-house instructors*	Total (€)
On-the-Job Training**
	Total of projects categories
	Overheads and monitoring costs + 5%
	Total of training investment (€)
	Simulated co-funding amount (€) (15% taxable)
New simulation

^*Average hourly cost used 22,26 €
^**Average of 80 training hours per new hire of an employee with no qualifications or
  employee whose diploma is not in relation with the activity carried out

Not considered in this simulation:

• salary expenses for in-house instructors (excepted for 'On-the-job training' category)
• subscriptions to training bodies
• Participants' travel, accommodation and subsistence expenses
• salary expenses, increased by 15 points of pourcentage, for worker benefiting from a specific co-funding