The sixth IW survey of further training activities shows that 84 percent of all companies surveyed engage in formal or informal training. In 2007, average expenditure per employee (without apprentices) was 1.053 euro, of which 40 percent were direct and 60 percent indirect costs. Compared to previous surveys the direct costs have increased while the indirect costs decreased in particular for learning on the job and learning with media. Extrapolation of the results indicates that, in 2007, German companies spent a total of 27 billion euro on further training. The surveyed firms expect that the need for further training will grow over the next years.