Commission Delegated Regulation (EU) 2021/702

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 1304/2013 of the European Parliament and of the Council of 17 December 2013 on the European Social Fund and repealing Council Regulation (EC) No 1081/2006^note, and in particular Article 14(1) thereof,Whereas:

(1)With a view to simplifying the use of the European Social Fund (‘ESF’) and reducing the administrative burden for beneficiaries, it is appropriate to increase the scope of standard scales of unit costs and lump sums available for reimbursement to Member States. The standard scales of unit costs and lump sums for reimbursement to Member States should be established on the basis of data submitted by Member States or published by Eurostat and on the basis of methods commonly agreed, including the methods set out in Article 67(5) and the flat rate established in Article 68b(1) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council^note.

(2)Taking into account the significant disparities between Member States regarding the level of costs for a particular type of operation, the definition and amounts of standard scales of unit costs and lump sums may differ according to the type of operation and the Member State concerned in order to reflect their specificities.

(3)France, Czechia, Malta, Italy, Germany, Austria, Lithuania, Poland, Cyrpus, Croatia, and Portugal have submitted methods for either amending existing standard scales of unit costs or defining additional standard scales of unit costs for reimbursement by the Commission concerning types of operations not yet covered by Commission Delegated Regulation (EU) 2015/2195^note.

(4)For the standard scales of unit costs relating to operations supporting training and counseling services and applicable to all Member States, the amounts should be updated in line with changes to costs.

(5)For operations where the implementation of an action is impacted by restrictive measures imposed by the competent authorities in a Member State to delay the spread of the coronavirus, conditions for using the standard scales of unit costs and lump sums should be established.

(6)Delegated Regulation (EU) 2015/2195 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1 #

Delegated Regulation (EU) 2015/2195 is amended as follows:

(1)In Article 3, the following paragraphs are added:‘Where the relevant conditions for reimbursement by the Commission as defined in the Annexes could not be fulfilled due to the restrictions imposed or recommendations issued by the competent authorities in Member States to delay the spread of the coronavirus, the Commission may reimburse Member States based on inputs, outputs or results achieved by remote means.For those operations referred to in the second paragraph, the obligation set out in the Annexes to use a simplified cost option for all similar types of operations under the same operational programme shall not apply.’

(2)Annex II is replaced by the text in Annex I to this Regulation.

(3)Annex III is replaced by the text in Annex II to this Regulation.

(4)Annex V is replaced by the text in Annex III to this Regulation.

(5)Annex VI is replaced by the text in Annex IV to this Regulation.

(6)Annex VIII is replaced by the text in Annex V to this Regulation.

(7)Annex X is replaced by the text in Annex VI to this Regulation.

(8)Annex XI is replaced by the text in Annex VII to this Regulation.

(9)Annex XII is replaced by the text in Annex VIII to this Regulation.

(10)Annex XIV is replaced by the text in Annex IX to this Regulation.

(11)Annex XV is replaced by the text in Annex X to this Regulation.

(12)Annex XVI is replaced by the text in Annex XI to this Regulation.

(13)Annex XXI is replaced by the text in Annex XII to this Regulation.

Article 2 #

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

Annex I

Annex II

III

Annex IV

Annex V

Annex VI

VII

VIII

Annex IX

Annex X

Annex XI

XII

XIV · Conditions for reimbursement of expenditure on the basis of standard scales of unit costs to all Member States specified.

1. Definition of standard scales of unit costs

Type of operations	Indicator name	Category of costs	Measurement unit for the indicators	Amounts (in EUR)
1.Formal education operations (from early childhood education to tertiary level including formal vocational education) in all ESF operational programmes, except types of operations for which other simplified cost options have been established in another annex to this Delegated Regulation.	Participants in an academic year of formal education.	All eligible costs directly related to providing core goods and services of education^note.	Number of participants with verified enrolment^note in an academic year of formal education, differentiated by ISCED^note classification.	See point 3.1^noteThe amounts are for full-time participation in an academic year.In case of part-time participation the amount shall be established on a pro rata basis reflecting the participation of the student.In case the course lasts less than one academic year, the amount shall be established on a pro rata basis reflecting the duration of the course.For vocational and educational training (upper secondary level and non-tertiary post-secondary level) courses where there is a reduced share of time spent in a formal education institute as compared to the courses reported for data collection during the reference year, the amount shall be proportionally reduced reflecting the time spent in the education institute.
2.Any operations concerning training^note of registered unemployed, job-seekers or inactive people, except types of operations for which other simplified cost options have been established in another annex to this Delegated Regulation.	Participants who have successfully completed a training course^note.	All eligible costs of the operation except allowances paid to participants, including transport allowances.	Number of participants who have successfully completed a training course.	See column 3.2.1 of Table at point 3.2.For those Regions of Member States listed in point 3.3:the amounts set out in point 3.2 for the relevant Member State shall be multiplied by the index for the relevant regional Operational Programme set out in point 3.3;where an operational programme covers more than one region, the amount to be reimbursed shall be calculated using the index for the region in which the operation or project is implemented.Where these unit costs are used in payment applications submitted to the Commission for an operation under an Operational Programme, the applicable unit cost shall also be used for all operations concerning training of registered unemployed, job-seekers or inactive people under the same Operational Programme. In case an Operational Programme covers more than one region and is delivered through several Intermediate Bodies, the obligation to use the applicable unit costs in payment applications submitted to the Commission for all operations concerning training of registered unemployed, job-seekers or inactive people only applies at the level of the Intermediate Body that uses the unit cost.
3.Any operations concerning the provision of employment-related counselling services^note to registered unemployed, job-seekers or inactive people, except types of operations for which other simplified cost options have been established in another annex to this Delegated Regulation.	1. Hourly rate for provision of counselling services2. Monthly rate for provision of counselling services3. Annual rate for provision of counselling services	All eligible costs of the operation, except allowances paid to participants	1. Number of hours of counselling services provided2. Number of months of counselling services provided3. Number of years of counselling services provided	When applying the monthly or yearly rate in case of part-time provision, the amount shall be established on a pro rata basis of the monthly or yearly rate.See column 3.2.2, 3.2.3 and 3.2.4 of Table at point 3.2.For those Regions of Member States listed in point 3.3:the amounts set out in point 3.2 for the relevant Member State shall be multiplied by the index for the relevant regional Operational Programme set out in point 3.3;where an operational programmes covers more than one region, the amount to be reimbursed shall be calculated using the index for the region in which the operation or project is implemented.Where these unit costs are used in payment applications submitted to the Commission for an operation under an Operational Programme, the applicable unit cost shall also be used for all operations concerning the provision of employment-related counselling services under the same Operational Programme. In case an Operational Programme covers more than one region and is delivered through several Intermediate Bodies, the obligation to use the applicable unit costs in payment applications submitted to the Commission for all operations concerning the provision of employment-related counselling services only applies at the level of the Intermediate Body that uses the unit cost.
4.Any operations concerning the provision of training to employed persons, except types of operations for which other simplified cost options have been established in another annex to this Delegated Regulation.	1. Hourly rate of training provided to employed persons2. Hourly rate of salary paid to an employee while on a training course.	All eligible costs of the operation.Where the salary of the employee while on a training course is not an eligible cost, only unit cost 1 shall be reimbursed.Where the salary of the employee while on training is considered as an eligible cost, the combined amount from unit costs 1 and 2 may be reimbursed.	1. Number of completed hours of training to employed persons per participant.2. Number of hours of salary paid to employees while on a training course.	See column 3.2.5 and 3.2.6 of Table at point 3.2.For those Regions of Member States listed in point 3.3:the amounts set out in point 3.2 for the relevant Member State shall be multiplied by the index for the relevant regional Operational Programme set out in point 3.3;where an operational programmes covers more than one region, the amount to be reimbursed shall be calculated using the index for the region in which the operation or project is implemented.Where these unit costs are used in payment applications submitted to the Commission for an operation under an Operational Programme, the applicable unit cost shall also be used for all operations concerning the provision of training to employed persons under the same Operational Programme. In case an Operational Programme covers more than one region and is delivered through several Intermediate Bodies, the obligation to use the applicable unit costs in payment applications submitted to the Commission for all operations concerning the provision of training to employed persons only applies at the level of the Intermediate Body that uses the unit cost.

2. Adjustment of Amounts.

1.HICPlastest HICPservices lastest HICPcatering lastest HICPaccomodation lastest3HICP – Harmonised Index of Consumer Prices (HICP) – annual data (average index and rate of change) [prc_hicp_aind]. COICOP 3 digit = services (overall index excluding goods “SERV”); catering services (“CP111”); accommodation (“CP112”).

2.AdjustedSCO3.1 BaseSCO3.1 * Ti *HICPlastest LCEducation lastest2LC – Labour cost index by NACE Rev. 2 activity – nominal value, annual data [lc_lci_r2_a]. NACE Rev. 2 (activity = P. Education)

For the unit cost under point 2, the amount may be adjusted each year based on the latest Labour Cost Index (LCI)^note data on economic activities in the area of ‘Education’. The adjustment shall be based on the following formula:

AdjustedSCO1 BaseSCO1 * LCIEducation latest

LC – Labour cost index by NACE Rev. 2 activity – nominal value, annual data [lc_lci_r2_a] NACE Rev. 2 (activity = P. Education)

For the unit cost under point 3, the amount may be adjusted each year based on the latest Labour Cost Index (LCI)^note data on economic activities in the area of public administration.

For the hourly rate, the adjustment shall be based on the following formula:

AdjustedSCO2.1 BaseSCO2.1 * LCPublicadministration latest

LC – Labour cost index by NACE Rev. 2 activity – nominal value, annual data [lc_lci_r2_a] NACE Rev. 2 (activity = O. Public administration and defence; compulsory social security)

For the monthly and annual rate respectively, the adjustment shall be based on the following formulas:

AdjustedSCO2.2 AdjustedSCO2.1 * Ti * 4,348121417

AdjustedSCO2.3 AdjustedSCO2.2 * Ti * 52,177457

T_i – average hours worked per week of full-time employment [lfsa_ewhuis] in country I;

4,348121417 – number of work days per month;

52,177457 – number of weeks per year;

For the first unit cost under point 4 (hourly rate of training provided to employed persons), the amount may be adjusted each year based on the latest data from Eurostat’s Harmonised Index of Consumer Prices (HICP)^note, in particular the annual average index for: services (overall index excluding goods “SERV”); catering services (“CP111”); accommodation (“CP112”) and data for the Labour Cost Index (LCI)^note for the economic activity “Education” (NACE Rev. 2, P). The formulas to be applied shall be the following:

For the second unit cost under point 4 (hourly rate of salary paid to an employee while on a training course), the amount may be adjusted each year based on the latest Labour Cost Index (LCI)^note data on economic activities in the area of “Administrative and support services”. The adjustment shall be based on the following formula:

AdjustedSCO3.2 BaseSCO3.2 * LCAdminsupport latest

LC – Labour cost index by NACE Rev. 2 activity – nominal value, annual data [lc_lci_r2_a]. NACE Rev. 2 (activity = N. Administrative and support service activities)

3.1 Amounts per participation in formal education (in EUR)N/A indicates that no data is available for that particular Member State and the indicated education level.Reference year of data collection is 2016 apart from fields marked with a * (including all fields for FI, HR, IE, NL and UK) – reference year is 2015 for these fields.

		AT	BE	BG	CY	CZ	DE	EE	EL	ES	FI*	FR	HU	HR*
Early childhood education	ED0	6794	n/a	1492	2078	2059	6308	3023	n/a	3451	8740	5495	2451*	2198
Early childhood educational development	ED01	6874	n/a	n/a	397	n/a	10100	n/a	n/a	3075	14701	n/a	2457	n/a
Pre-primary education	ED02	6778	6284	1492	2544	2059	6308	n/a	2976	3577	7355	5495	n/a	2716
Primary education	ED1	8851	7938	963	6898	2205	6476	3339	3198	4035	7387	5031	1772	4592
Primary and lower secondary education (levels 1 and 2)	ED1_2	10411	8579	1072	7301	2804	7398	3401	3371	4410	8827	5905	1708	2181
Lower secondary education	ED2	11981	10015	1203	7860	3680	8011	3538	3972	5066	11756	6977	1643	n/a
Lower secondary education – general	ED24	11981	n/a	1232	8138	3687	8011	3358	3728	5135	11756	7026	1612	n/a
Lower secondary education – vocational	ED25	n/a	n/a	n/a	n/a	2240	n/a	3581	n/a	n/a	n/a	n/a	5086	n/a
Upper secondary education	ED3	11596	10328	1085	8406	3414	8085	3348	3578	5660*	6980	9256	2708	1995
Upper secondary and post-secondary non-tertiary education (levels 3 and 4)	ED3_4	10912	10328	1089	8406	3331	7193	3591	3015	5660	7644	9166	3024	1995
Upper secondary education – general	ED34	9982	10033	1012	7842	3065	8358	3221	2997	4899	7140	9033	2314	n/a
Upper secondary and post-secondary non-tertiary education –general (levels 34 and 44)	ED34_44	9982	10033	1012	7847	2844	8286	3221	2997	4899	7140	9029	2314	n/a
Upper secondary education – vocational	ED35	12699	10535	1159	11057*	3538	7808	3536	5108	7318	6921	9658	4011	2826
Upper secondary and post-secondary non-tertiary education – vocational (levels 35 and 45)	ED35_45	11477	10535	1166	11057	3521	6428	3978	3041	7318	7921	9424	3922	2826
Post-secondary non-tertiary education	ED4	1573	n/a	2318	n/a	733	3895	5035	443	n/a	n/a	5829	5057	n/a
Post-secondary non-tertiary education	ED44	n/a	n/a	n/a	n/a	717	6670	n/a	n/a	n/a	n/a	6667	n/a	n/a
Post-secondary non-tertiary education – vocational	ED45	1573	n/a	2318	n/a	829	3737	5035	443	n/a	n/a	5648	5057	n/a
Short cycle tertiary education	ED5	13152	9808	n/a	682	8132	6648	n/a	n/a	5061	8850	8883	818	n/a
Tertiary education (levels 5-8)	ED5-8	9676	7990	935	3507	1986	5981	4036	927	3565	9235	6400	1645	3258
Tertiary education excluding short-cycle tertiary education (levels 6-8)	ED6-8	9027	7923	3832	3894	1970	5981	4036	927	3197	9235	5632	1678*	n/a

		IE*	IT	LV	LT	LU	MT	NL*	PL	PT	RO	SI	SK	SE	UK*
Early childhood education	ED0	4957	3709	2622	2272	17392	4138	6153	1954	2689	1009	3827*	2189	13741*	4536
Early childhood educational development	ED01	n/a	n/a	n/a	2184	n/a	n/a	n/a	n/a	n/a	1929	4733*	n/a	15638*	2712
Pre-primary education	ED02	4957	3709	2622	2290	17392	4138	6153	1954	2689	977	3458*	2189	13074*	4863
Primary education	ED1	6523	5428	3062	2539	17433	4080	6861	2491	3828	701	4612*	2733	9609	8949
Primary and lower secondary education (levels 1 and 2)	ED1_2	6767	5669	3070	2426	17119	5168	8070	2536	4262	983	4509	2625	9780	8550
Lower secondary education	ED2	7467	6056	3250	3086	16595	7325	9831	2636	5001	1326	4274*	2522	9780	7819
Lower secondary education – general	ED24	7467	5752	3285	2298	16595	7341	8523	2636	n/a	1326	4274*	2478	n/a	7713
Lower secondary education – vocational	ED25	n/a	5762	3488	2044	n/a	4946	13302	n/a	n/a	n/a	n/a	4155	n/a	8295
Upper secondary education	ED3	7621	5950	3254	2309	15618	4954	7581	2468*	4475*	1367	3354	2554	10200	8162
Upper secondary and post-secondary non-tertiary education (levels 3 and 4)	ED3_4	6394	5995*	3271	2281	15212	5001	7581	2319	4475	1260	3354	2570	10016	8162
Upper secondary education – general	ED34	7621	5950	3234	2347	13391	4751	7892	2137	n/a	3084	3923*	2134	9245	8170
Upper secondary and post-secondary non-tertiary education – general (levels 34 and 44)	ED34_44	7621	n/a	3234	2347	13391	4761	7892	2137	n/a	3084	3923*	2314	9131	8170
Upper secondary education – vocational	ED35	n/a	n/a	3285	2208	17031	6190	7422	2727*	n/a	75	3727*	2789	11794*	8151
Upper secondary and post-secondary non-tertiary education – vocational (levels 35 and 45)	ED35_45	3760	n/a	3317	2197	16315	5653	7422	2441*	n/a	152	3727*	2798	10854	8515
Post-secondary non-tertiary education	ED4	3760	n/a	3484	2186	1417	5263	5056	708	n/a	475	n/a	2930	5436*	n/a
Post-secondary non-tertiary education	ED44	n/a	n/a	n/a	n/a	n/a	6178	n/a	n/a	n/a	n/a	n/a	n/a	8954	n/a
Post-secondary non-tertiary education – vocational	ED45	3760	n/a	3484	2186	1417	5232	5056	708	n/a	475	n/a	2930	4592	n/a
Short cycle tertiary education	ED5	n/a	2713	2978	n/a	20512	6463	6358	9627	n/a	n/a	1339*	2726	6392	637
Tertiary education (levels 5-8)	ED5-8	5084	2334	1741	1631	26940	8994	6320	2287	1948*	1894	4638	2223	10410	2471
Tertiary education excluding short-cycle tertiary education (levels 6-8)	ED6-8	6562	2332	1539	1631	27664	9450	6320	2285	1948*	1894	4638*	2223	10410	2471

3.2 Amounts for training for the employed and unemployed, and employment services (in EUR)

Country	3.2.1. Amount per participant demonstrating successful completion of a training course	3.2.2 Hourly rate for provision of employment services	3.2.3 Monthly rate for provision of employment services	3.2.4 Annual amount for provision of employment services	3.2.5 Hourly rate for training of employed persons	3.2.6 Hourly rate for salary of employed person
Austria	2450	40,99	7557	90681	37,31	29,65
Belgium	3549	44,02	7866	94392	25,03	32,57
Bulgaria	881	4,07	722	8660	6,75	2,45
Cyprus	2976	32,36	5854	70249	20,30	12,44
Croatia	769	11,62	2061	24737	11,50	7,54
Czechia	726	14,14	2551	30607	11,72	9,16
Denmark	6116	59,02	9854	118243	42,72	33,97
Estonia	963	18,17	3200	38401	17,57	9,22
Finland	5885	45,00	7866	94389	40,60	28,91
France	6512	49,82	8774	105287	37,93	26,22
Germany	7356	45,82	8169	98026	38,50	26,51
Greece	2155	22,24	4245	50940	18,82	12,40
Hungary	2127	13,35	2351	28211	18,26	6,60
Ireland	11964	37,62	6674	80087	35,06	30,19
Italy	3735	3,60	5947	71362	28,19	24,29
Latvia	984	10,34	1813	21751	9,46	9,47
Lithuania	1722	10,50	1826	21906	9,09	4,47
Luxembourg	20132	37,06	6542	78508	31,56	25,51
Malta	2610	15,68	2870	34439	18,28	8,37
Netherlands	5219	38,48	6810	81725	34,73	23,91
Poland	680	7,13	1294	15522	12,58	5,65
Portugal	1082	22,95	4162	49941	9,20	11,46
Romania	1137	13,53	2371	28446	0,41	3,85
Slovakia	533	9,22	1652	19818	13,12	15,45
Slovenia	934	25,81	4645	55745	20,83	8,77
Spain	2786	21,04	3714	44571	18,42	19,11
Sweden	8033	52,27	9250	111006	63,82	35,94
United Kingdom	6461	27,23	5031	60373	39,89	17,01

3.3. Index to be applied for the amounts for stated regional operations programmes.

Belgium	1,00	France	1,00
Brussels Capital	1,26	Île de France	1,32
Flanders	0,97	Champagne-Ardenne	0,88
Wallonia	0,91	Picardie	0,91
		Haute-Normandie	0,96
Germany	1,00	Centre	0,89
Baden-Württemberg	1,08	Basse-Normandie	0,86
Bayern	1,05	Bourgogne	0,87
Berlin	0,98	Nord – Pas-de-Calais	0,95
Brandenburg	0,82	Lorraine	0,90
Bremen	1,06	Alsace	0,97
Hamburg	1,21	Franche-Comté	0,89
Hessen	1,12	Pays de la Loire	0,90
Mecklenburg-Vorpommern	0,79	Bretagne	0,86
Niedersachsen	0,93	Poitou-Charentes	0,83
Nordrhein-Westfalen	1,02	Aquitaine	0,87
Rheinland-Pfalz	0,96	Midi-Pyrénées	0,91
Saarland	0,98	Limousin	0,84
Sachsen	0,81	Rhône-Alpes	0,97
Sachsen-Anhalt	0,82	Auvergne	0,86
Schleswig-Holstein	0,87	Languedoc-Roussillon	0,84
Thüringen	0,82	Provence-Alpes-Côte d’Azur	0,93
		Corse	0,93
Greece	1,00	Guadeloupe	1,01
Anatoliki Makedonia, Thraki	0,81	Martinique	0,90
Kentriki Makedonia	0,88	Guyane	0,99
Dytiki Makedonia	1,12	La Réunion	0,83
Ipeiros	0,79	Mayotte	0,64
Thessalia	0,83
Ionia Nisia	0,82	Italy	1,00
Dytiki Ellada	0,81	Piemonte	1,04
Sterea Ellada	0,90	Valle d’Aosta	1,00
Peloponnisos	0,79	Liguria	1,01
Attiki	1,23	Lombardia	1,16
Voreio Aigaio	0,90	Provincia Autonoma di Bolzano/Bozen	1,15
Notio Aigaio	0,97	Provincia Autonoma di Trento	1,04
Kriti	0,83	Veneto	1,03
		Friuli-Venezia Giulia	1,08
Spain	1,00	Emilia-Romagna	1,06
Galicia	0,88	Toscana	0,95
Principado de Asturias	0,98	Umbria	0,87
Cantabria	0,96	Marche	0,90
País Vasco	1,17	Lazio	1,07
Comunidad Foral de Navarra	1,07	Abruzzo	0,89
La Rioja	0,92	Molise	0,82
Aragón	0,98	Campania	0,84
Comunidad de Madrid	1,18	Puglia	0,82
Castilla y León	0,91	Basilicata	0,86
Castilla-la Mancha	0,88	Calabria	0,75
Extremadura	0,84	Sicilia	0,86
Cataluña	1,09	Sardegna	0,84
Comunidad Valenciana	0,91
Illes Balears	0,96	Portugal	1,00
Andalucía	0,87	Norte	0,86
Región de Murcia	0,84	Algarve	0,87
Ciudad Autónoma de Ceuta	1,07	Centro	0,84
Ciudad Autónoma de Melilla	1,04	Área Metropolitana de Lisboa	1,33
Canarias	0,91	Alentejo	0,91
		Região Autónoma dos Açores	0,91
Poland	1,00	Região Autónoma da Madeira	0,95
Lódzkie	0,75
Mazowieckie	1,26	United Kingdom	1,00
Malopolskie	1,05	England	1,01
Slaskie	1,19	Wales	0,83
Lubelskie	0,60	Scotland	0,99
Podkarpackie	0,81	Northern Ireland	0,83
Swietokrzyskie	0,63
Podlaskie	0,73
Wielkopolskie	1,16
Zachodniopomorskie	1,06
Lubuskie	0,88
Dolnoslaskie	1,22
Kujawsko-Pomorskie	0,91
Warminsko-Mazurskie	0,83
Pomorskie	0,78’

Annex XV · Conditions for reimbursement of expenditure on the basis of standard scales of unit costs to Cyprus

1. Definition of standard scales of unit costs

Type of operations	Indicator name	Category of costs	Measurement unit for the indicators	Amounts (in EUR)
1.“School and Social Inclusion Actions” under Priority Axis 3 of Operational Programme Employment, Human Resources and Social Cohesion (CCI 2014CY05M9OP001).	1) Rate for one period of 45 minutes for teachers hired on contract.2) Daily rate for permanent and temporary teachers.	All eligible costs including direct staff costs.	1) Number of hours worked.2) Number of days worked.	1) 21 per 45-minute period2) 300 per day
2.“Establishment and Functioning of a Central ADMINISTRATION of Welfare Benefits Service” under Priority Axis 3 of Operational Programme Employment, Human Resources and Social Cohesion (CCI 2014CY05M9OP001).	Monthly rate for permanent and temporary government employees.	All eligible costs including direct staff costs.	Number of months worked differentiated by salary scale.	Salary Scales
Α1	1794
A2	1857
A3	2007
A4	2154
A5	2606
A6	3037
A7	3404
A8	3733
A9	4365
A10	4912
A11	5823
A12	6475
A13	7120
3.Disability and functionality assessments under Priority Axis 3 of Operational Programme Employment, Human Resources and Social Cohesion (CCI 2014CY05M9OP001).	1) Provision of a disability assessment.2) Provision of a disability and functionality assessment.	All categories of eligible costs.	Number of assessments carried out.	1) Disability assessment: 1902) Disability and functionality assessment: 303
4.Reform of the vocational education and training system under Priority Axis 3 of Operational Programme Employment, Human Resources and Social Cohesion (CCI 2014CY05M9OP001).	1. One day of work by a teacher2. One month of work by a teacher3. One hour of work by a teacher hired on contract4. One hour of work by a laboratory assistant hired on contract5. One minute of work by a psychologist hired on contract	All categories of eligible costs	1. Number of days of work by a teacher, differentiated by salary scale2. Number of months of work by a teacher3. Number of teaching hours (45min) of work by a teacher hired on contract4. Number of teaching hours (45min) of work by a laboratory assistant hired on contract5. Number of minutes of work by a psychologist hired on contract	1)
A8	277
A9	330
A10	371
A11	440
A12	488
2)
A8	4544
A9	5404
A10	6082
A11	7210
A12	8005
A13	8791
3) 34
4) 21
5) 0,63
5.Upgrading of human resources through the evaluation of the knowledge, skill and ability of candidates based on the System of Vocational Qualification (SVQ) under Priority Axis 4 – Skills Development of the labour force and improving the efficiency of Public Administration of Operational Programme Employment, Human Resources and Social Cohesion (CCI 2014CY05M9OP001).	1) One month of work by permanent staff assigned on the project at a fixed proportion of time2) one hour of work by permanent staff assigned on the project at a variable proportion of time3) one hour of work of assessor on contract4) one day of work by in-house financial and technical staff hired on contract5) one day of work by in-house secretarial staff hired on contract	All categories of eligible costs	1) Number of months worked by permanent staff assigned on the project depending on their respective salary scale.2) Number of hours worked by permanent staff on the project at a variable proportion of time3) Number of hours worked by assessors on contract4) Number of days worked by in-house financial and technical staff hired on contract5) Number of days worked by in-house secretarial staff hired on contract	Salary scale	Unit Cost for work between 2016-2018	Unit cost for work as of 1/1/2019
1.Permanent staff on fixed proportion of time
A8	5550,33	5309,77
Α8 newcomer*	/	4908,95
A10	7246,38	6944,83
A11	8615,51	8264,77
A13		10220,30
2.Permanent staff on variable proportion of time
A8	38,72	37,04
3.Assessor on contract
	56	56
4.Financial and technical staff hired on contract
	98	98
5.Secretarial staff
	63	63
* Newcomer = new staff with contract signed as of 01/01/2019

2. Adjustment of amounts

The amounts for unit costs 5 may be adjusted in line with inflation.’

XVI

Conditions for reimbursement of expenditure on the basis of standard scales of unit costs to Croatia

1. Definition of standard scales of unit costs

Type of operations	Indicator name	Category of costs	Measurement unit for the indicators	Amounts (in HRK)
1.Improving access to education for disadvantaged students at pre-tertiary level by providing targeted professional support to students through teaching assistants under Priority Axis 3 “Education and Lifelong learning” of the Operational Programme “Efficient Human Resources” (2014HR05M9OP0 01)	Months worked by a teaching assistant	All eligible costs of the operation	Number of months worked	4530,18
2.Occupational training under priority axis 1 “High employment and labour mobility” of the Operational Programme “Efficient Human Resources” (2014HR05M9OP0 01)	Months of participation in occupational training	All eligible costs of the operation except travel costs for the participant, costs of participant’s education and professional exam (if applicable)	Number of months of participation in occupational training	For participants without prior work experience:3318,81For participants with prior work experience:a) for first 12 months of participation in occupational training 3791,19b) for last 12 months of participation in occupational training 3318,81
3.Public works programmes supported under priority axis 1 “High employment and labour mobility” and priority axis 2 “Social inclusion” of the Operational Programme “Efficient Human Resources” (2014HR05M 9OP001)	Months during which an employment aid is paid for an employee in a public works programme	All eligible costs of the operation except travel costs for the participant, costs of participant’s education and professional exam (if applicable)	Number of months’ employment aid per employee	Variant aperson with registered prior insurance, Full- time employment, 100 % employment aid intensity:4269,89Variant bperson with registered prior insurance, Full- time employment, 50 % employment aid intensity:2134,94Variant cperson with registered prior insurance, Half-time employment, 100 % aid intensity:2134,94Variant dperson without registered prior insurance, Full- time employment, 100 % employment aid intensity:3665,14Variant eperson without registered prior insurance, Full- time employment, 50 % employment aid intensity:1832,57Variant fperson without registered prior insurance, Half-time employment, 100 % aid intensity:1832,57
4.Active labour market measures supported under priority axis 1 “High employment and labour mobility” and priority axis 2 “Social inclusion” of the Operational Programme “Efficient Human Resources” (2014HR05 M9OP001)	Months during which the participant takes part in an active employment policy measure.	Travel costs	Number of months participated in an active employment measure.	452,16
5.Active employment policy measure in the form of wage subsidies provided to employers for employing disadvantaged workers or workers with disabilities supported under priority axis 1 “High employment and labour mobility” of the Operational Programme “Efficient Human Resources” (2014HR05M 9OP001)	Months during which an employment aid is paid for a newly recruited disadvantaged worker/worker with disabilities.	All eligible costs of the operation except travel costs for the participant.	Number of months of employment aid per newly recruited disadvantaged worker/worker with disabilities for a maximum of 12 month per worker.	Variant 1 disadvantaged workers without prior work experiencea) 1682,27 (for ISCED 0,1,2)b) 2048,92 (for ISCED 3,4)c) 2695,94 (for ISCED 5,6,7,8)Variant 2 disadvantaged workers with prior work experiencea) 1971,63 (for ISCED 0,1,2)b) 2516,21 (for ISCED 3,4)c) 3145,78 (for ISCED 5,6,7,8)Variant 3 Workers with disabilities workers without prior work experiencea) 2523,40 (for ISCED 0,1,2)b) 3073,38 (for ISCED 3,4)c) 4043,92 (for ISCED 5,6,7,8)Variant 4 Workers with disabilities with prior work experiencea) 2957,43 (for ISCED 0,1,2)b) 3773,32 (for ISCED 3,4)c) 4718,68 (for ISCED 5,6,7,8)
6.Active employment policy measures in the form of wage subsidies provided to employers for job retention of workers over 54 years or with lower education in the manufacturing sector (textile, clothing, footwear, leather and wood industry) under priority axis 1 under the ESF Operational Programme “Efficient Human Resources” (2014HR05M 9OP001)	Monthly employment aid for retention of the job of a worker over 54 years or with lower education in the manufacturing sector.	All eligible costs of the operation.	Number of months in employment of a worker over 54 years or with lower education for a maximum of 24 months per worker in the manufacturing sector.	Variant awithout tax benefits:2311,84Variant bwith tax benefits in line with Minimum Wage Law:2229,99Variant cwith tax benefit in line with Law on obligatory contributions:1984,41
7.Operations related to activation of disadvantaged women through formal training and inclusion in the employment scheme related to provision of home care services under priority axis 2 under the ESF Operational Programme “Efficient Human Resources” (2014HR05M9OP0 01)	Provision of one month of home care service to elderly and/or infirmed persons by a disadvantaged woman.	The unit cost covers the following cost categories:1. participants salaries2. transport costs related to the provision of home care services3. cost of household and basic hygiene supplies (variant (a) only)4. management costs (staff costs)5. indirect costs	Number of months of providing home care services to at least 6 elderly and/or infirmed persons by a disadvantaged woman.	Variant adelivery of home care services with at least 6 packages of household and basic hygiene supplies:6665,99Variant bdelivery of home care services without household and basic hygiene supplies:6003,56

2. Adjustment of amounts

—for financial aid, changes to the Statutory minimum wage according to the Minimum Wage Decree issued by Government, published on Official Gazette of Republic of Croatia (https://www.nn.hr)

—changes to the Statutory minimum wage according to the Minimum Wage Decree issued by Government for a calendar year, published on Official Gazette of Republic of Croatia (https://www.nn.hr) according to Article 6 of the Law on Minimum Wage (NN 118/18) for unit costs 3 and 6.

—for wage subsidy, changes to the amounts published in the Terms and Conditions set by the Croatian Employment Services (CES) each year per category of worker,

—any changes to the AEPM Terms and conditions in relation to eligibility of target groups, as well as key changes in contractual conditions shall automatically entail a change in the conditions and requirements defined in the Delegated Act

—for contributions for compulsory insurance, changes to the minimum monthly bases according to the Order on the bases for calculation of contributions for compulsory insurance issued by Minister of Finance, published on Official Gazette of Republic of Croatia (https://www.nn.hr).

—changes to the official annual sick leave rate in Croatia, published on the website of Croatian Health Insurance Fund (http://www.hzzo.hr/o-zavodu/izvjesca/).In addition any changes of the Act on Contributions (NN 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14, 115/16, 106/18) provisions regulating calculations for compulsory contributions may entail changes to the proposed calculation method.

—changes to the official annual sick leave rate in Croatia, published on the website of Croatian Health Insurance Fund (http://www.hzzo.hr/o-zavodu/izvjesca/). In addition, any changes of the Act on Contributions (NN 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14, 115/16, 106/18) provisions regulating calculations for compulsory contributions may entail changes to the proposed calculation method.

The amount for unit costs 2 shall be adjusted each calendar year by replacing the amount for financial aid and the contribution for compulsory insurance in the calculation method.

Adjustments will be based on:

In addition any changes of the Employment Promotion Act provisions regulating mechanisms for determining financial aid and compulsory insurance payments for Occupational training and/or any changes of the Act on Contributions (NN 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14, 115/16) provisions regulating calculations for compulsory contributions may entail changes to the proposed calculation method.

The amount for unit costs 3 and 6 shall be adjusted each calendar year by replacing the amount for Statutory minimum wage and the annual sickleave rate in the calculation method.

Adjustments will be based on:

The amounts for unit costs 5 shall be adjusted each calendar year by replacing the amount for wage subsidy per category of worker and the annual official sick leave rate in the calculation method.

Adjustments will be based on:

In addition:

The amounts for unit costs 7 may be adjusted each calendar year as follows:

Obligatory components

1. Participant salary (direct cost)

a)Gross minimum wage for year N

b)Annual sick leave rate (with following differentiation: at the expense of the employer and at the expense of the Health Insurance Fund) for year N-1

—changes to the Statutory minimum wage according to the Minimum Wage Decree issued by Government for a calendar year, published on Official Gazette of Republic of Croatia (https://www.nn.hr) according to the Article 6 of the Law on Minimum Wage (NN 118/18)

—changes to the official annual sick leave rate in Croatia, published on the website of Croatian Health Insurance Fund (http://www.hzzo.hr/o-zavodu/izvjesca/)

Formula for calculating monthly cost of participant wage consists of:

To calculate the amounts for a given calendar year, the annual sick leave rate calculated for the previous calendar year will be applied.

The established rate for minimum wage shall be automatically adjusted by replacing each calendar year in the calculation method the values as follows:

In addition, any changes of the Act on Contributions (NN 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14, 115/16, 106/18) provisions regulating calculations for compulsory contributions shall entail changes to the proposed calculation method.

2. Transport cost for performing home care services (direct cost) – set value

The amount for transport costs may be adjusted by applying the annual rate of inflation to the calculated amount starting from the year 2021, for a given year N taking into account the inflation rate for year N – 1. The rates are published by the Croatian National Statistics Office at: https://www.dzs.hr/app/rss/stopa-inflacije.html

3. Non – taxable yearly benefits (direct cost) – set value

The amount may be adjusted if any change occurs in Directive on Income Tax (NN 1/2020) provisions regulating the maximum amount of non-taxable bonus which can be paid to employees.

4. Management cost – calculated on top of direct costs by applying of-the-shelf flat rate (up to 20 % of direct staff costs) provided for in Article 68a CPR

5. Indirect cost – calculated on top of direct staff costs by applying of-the-shelf flat rate (up to 15 % of indirect costs) provided for in Article 68 (b) CPR

Optional component (variant b)

6. Direct costs of monthly packages of household and basic hygiene supplies delivered to elderly/infirmed persons

The amount may be adjusted by applying the annual rate of inflation to the calculated amount starting from the year 2021, for a given year N taking into account the inflation rate for year N – 1. The rates are published by the Croatian National Statistics Office at: https://www.dzs.hr/app/rss/stopa-inflacije.html’

XXI · Conditions for reimbursement of expenditure on the basis of standard scales of unit costs to Portugal

1. Definition of standard scales of unit costs

Type of operations	Indicator name	Category of costs	Measurement unit for the indicators	Amounts (in EUR)
1.Any operation concerning the provision of non-formal training^note to people employed in the private sector (1a) or public sector (1b).1a. For the private sector, the objective of the training courses must be either to: increase employees’ qualifications, orincrease employees’ capabilities of business management, orstimulate and raise awareness of change, orexchange of good practices.1b. For the public sector, the training courses must have the goal of obtaining knowledge and/or learning new skills in the context of the reorganisation and modernisation of public administrations.Operational programmes covered:2014PT16M3OP001 (Compete 2020): priority axes 3 and 52014PT16M2OP001 (Norte 2020): priority axes 6 and 92014PT16M2OP002 (Centro 2020): priority axes 4 and 82014PT16M2OP005 (Lisboa 2020): priority axes 52014PT16M2OP003 (Alentejo 2020): priority axes 5 and 92014PT16M2OP007 (Cresc Algarve): priority axes 5 and 8	(1) Hourly rate for training provided to people employed in the private or public sector.(2) Hourly rate for salaries paid to people employed in the private or public sector while on a training course.	All eligible costs of the operation.Where the salary of the person trained while attending a training course is not an eligible cost, only the hourly rate for the training shall be reimbursed.Where the salary of the person trained is an eligible cost item for this operation, both amounts may be reimbursed.	Number of completed hours of non-formal training provided to people employed in the private or public sector per participant.	(1) 7,12 – hourly rate for training courses(2) 7,50 – hourly rate covering the salary of the person attending a training course.
2.Higher Professional Technical courses (TeSP), provided by public institutions^note.2014PT16M2OP001 (Norte 2020): priority axis 8 – Education and Lifelong Learning2014PT16M2OP002 (Centro 2020): priority axis 3 – Develop human potential (APRENDER)2014PT16M2OP003 (Alentejo 2020): priority axis 2 – Human capital	Students following a TeSP training cycle of formal education.	All eligible costs of the operation.	Number of students enrolled in a curricular semester of a TeSP training cycle.	Semester	Amount (in EUR)
1^st	2370
2^nd	1580
3^rd	1053
4^th (internship)	263
3.All types of operations that include travel abroad for all operational programmes.	(1) Travel costs for activities abroad based on distance travelled per participant.(2) Subsistence costs depending on country where the activity takes place, per participant and day.	(1) Travel costs(2) Subsistence costs (costs for accommodation, meals and local public transport).	(1) One-way distance travelled per participant(2) Number of days spent abroad for activities of the operation per participant for a maximum of 10 days per activity and person.	(1)Amount per round-trip depending on the one-way distance listed in the below table:
Distance (km)	Amount (EUR)
10 – 99	20
100 – 499	180
500 – 1999	275
2000 – 2999	360
3000 – 3999	530
4000 – 7999	820
8000 and above	1500
(2)see table under Point 3In case accommodation and/or meals and/or local travel is provided by a third party, the amount of the daily allowance is reduced accordingly (accommodation: 60 %); meals (lunch or dinner): 15 % respectively; and local transport: 10 %).The amounts for travel days are established in the following way:
Departure time from place of work or home:	Daily amount
before 13:00	100 %
From 13:00 to 20:00	85 %
After 20:00	70 %

Arrival time to place of work or home
Before 13:00	10 %
From 13:00 to 20:00	25 %
After 20:00	40 %

2. Adjustment of amounts

Unit cost 1 may be adjusted in line with new data on amounts spent on training as reported in the Continuing Vocational Education Survey published by Eurostat (baseline: 2015).

Unit cost 2 may be adjusted in line with new data on amounts spent on education published by Eurostat (baseline: 2016).

Unit cost 3 may be adjusted in line with new data on amounts for travel and/or subsistence costs (Jean Monnet- D.3 – subsistence costs) published by Erasmus + Programme (baseline: 2020).

3. Amounts for subsistence costs set out in unit cost 3

According to the amounts set in the Jean Monnet programme (table D.3 – subsistence costs) for the countries listed below; for all other countries the amounts may be established by taking the amounts from the version of this table in force.

Belgium	232
Bulgaria	227
Czech Republic	230
Denmark	270
Germany	208
Estonia	181
Ireland	254
Greece	222
Spain	212
France	245
Croatia	180
Italy	230
Cyprus	238
Latvia	211
Lithuania	183
Luxembourg	237
Hungary	222
Malta	205
Netherlands	263
Austria	225
Poland	217
Portugal	204
Romania	222
Slovenia	180
Slovakia	205
Finland	244
Sweden	257
United Kingdom	276
North Macedonia	210
Iceland	245
Liechtenstein	175
Norway	220
Serbia	220
Turkey	220’