Annex II

ANNEX X

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

1.

Definition of standard scales of unit costs

One teaching hour equals 50 minutes.
These are the only costs to be claimed for ESF reimbursement for the specified operations.
Type of school: 3070 Secondary Academic Schools (AHS) 3080 Technical/industrial schools (TMHS) 3081 Secondary schools and colleges for tourism and for social and services-related occupations (HUM) 3082 Commercial academies and commercial schools (HAK/HAS) 3091 Secondary college for early childhood pedagogy / Secondary college for social pedagogy (BAfEP/BASOP)
Type of operations	Indicator name	Category of costs	Measurement unit for the indicators	Amounts(in EUR)
Measures to reduce the number of early school leavers. Priority axis 3 2014AT05SFOP001	Provision of teaching hour.f1	Staff costs for teachers.f2	Number of teaching hours per type of school.	Type of schoolf3	Amount
				3070	95,91
				3080	89,98
				3081	96,28
				3082	107,09
				3091	78,87

2.

Adjustment of amounts

The rates are adjusted annually in line with the WFA Financial Effects Regulation ^f4. This regulation is published annually and contains specifications regarding the valorisation of personnel costs for the purpose of budget planning for the coming years. The rates will be adjusted for the first time on 1 September 2017 on the basis of the valorisation for 2017 laid down in that regulation.

ANNEX XI

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

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. Vocational training of unemployed people under Priority Axis 7 Promoting quality employment and participation in the labour market of OP 2014LT16MAOP001	Unemployed people who successfully complete long-term formal training	All eligible costs	Number of participants who have received a certificate verifying successful completion of long-term formal training of 184 days or more.	3 460,33
2. Vocational training of unemployed people under Priority Axis 7 Promoting quality employment and participation in the labour market of OP 2014LT16MAOP001	Unemployed people who successfully complete medium-term formal training	All eligible costs	Number of participants who have received a certificate verifying successful completion of medium-term formal training of between 97 and 183 days.	2 508,12
3. Vocational training of unemployed people under Priority Axis 7 Promoting quality employment and participation in the labour market of OP 2014LT16MAOP001	Unemployed people who successfully complete short-term formal training	All eligible costs	Number of participants who have received a certificate verifying successful completion of short-term formal training of 96 days or less	872,66
4. Vocational training of unemployed people under Priority Axis 7 Promoting quality employment and participation in the labour market of OP 2014LT16MAOP001	Unemployed people who successfully complete non- formal training	All eligible costs	Number of participants who have received a certificate verifying successful completion of non- formal training	1 136,97

2.

Adjustment of amounts

The amounts set out above may be adjusted by the second quarter of each year by taking into account, in year N, the published inflation rate for consumer prices (Harmonized Index of Consumer Prices (HICP) at https://osp.stat.gov.lt/en/statistiniu-rodikliu-analize#/ for year N-1.

The amounts may also be adjusted by replacing:

• the national minimum wage rate in Lithuania;

• the maximum expenses that cover vocational training;

• the training scholarship coefficient laid down in the Republic of Lithuanian Law of the Employment Support;

• the 1 kilometre tariff fee approved by the Order of the Minister of Social Security and Labour (20 July, 2010, Order No A1-352 on 1 kilometre tariff approval) in the calculation method; and

• the indirect costs flat rate stated in The Application of Flat rate to Indirect Project Costs Scheme approved by the Order of the Minister of Finance (8 October, 2014, Order No 1K-316 on the projects administration and financing regulation approval);

• in the calcualtion method whereby the total cost of vocational training consists of the total of: vocational training services costs, vocational training scholarships costs, travel expenses to the place of vocational training and back, accommodation costs, costs of compulsory health screening and vaccination against infectious diseases and indirect costs.

ANNEX XII

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

1.

Definition of standard scales of unit costs

As defined in the Act of 27 August 1997 on Vocational and Social Rehabilitation and Employment of Persons with Disabilities, http://isap.sejm.gov.pl/DetailsServlet?id=WDU19971230776
Type of operations	Indicator name	Category of costs	Measurement unit for the indicators	Amounts(in EUR)
1. Transnational mobility projects for young persons aged 18-35 at risk of social exclusion; provision of internships, apprenticeships and other work-related activities abroad. Priority axis IV of the ESF Knowledge Education Development programme 2014PL05M9OP001	Daily rate for participants' stay abroad during a transnational mobility project.	Daily allowance related to the participants' stay abroad.	Number of calendar days spent abroad by a participant.	Destination country	Amount
				Austria	57,13
				Belgium	57,13
				Bulgaria	57,13
				Croatia	44,97
				Cyprus	59,37
				Czech Republic	57,13
				Denmark	66,07
				Estonia	44,97
				Finland	59,37
				France	61,60
				Germany	51,67
				Greece	53,90
				Hungary	53,90
				Ireland	61,60
				Italy	57,13
				Latvia	51,67
				Lithuania	44,97
				Luxemburg	59,37
				Malta	51,67
				Netherlands	63,83
				Portugal	49,43
				Romania	53,90
				Slovakia	51,67
				Slovenia	44,97
				Spain	51,67
				Sweden	63,83
				United Kingdom	69,30
2. Transnational mobility projects for young persons aged 18-35 at risk of social exclusion; provision of internships. apprenticeships and other work-related activities abroad. Priority axis IV of the ESF Knowledge Education Development programme 2014PL05M9OP001	Daily rate for stay abroad during a transnational mobility project for participants with severe diabilitiesf5.	Daily allowance related to the participants' stay abroad.	Number of calendar days spent abroad by a participant with a severe disability.	Destination country	Amount
				Austria	74
				Belgium	74
				Bulgaria	74
				Croatia	58
				Cyprus	77
				Czech Republic	74
				Denmark	86
				Estonia	58
				Finland	77
				France	80
				Germany	67
				Greece	70
				Hungary	70
				Ireland	80
				Italy	74
				Latvia	67
				Lithuania	58
				Luxemburg	77
				Malta	67
				Netherlands	83
				Portugal	64
				Romania	70
				Slovakia	67
				Slovenia	58
				Spain	67
				Sweden	83
				United Kingdom	90
3. Transnational mobility projects for young persons aged 18-35 at risk of social exclusion; provision of internships. apprenticeships and other work-related activities abroad. Priority axis IV of the ESF Knowledge Education Development programme 2014PL05M9OP001	Daily rate for a mentor accompanying a group of participants during their stay abroad within a transnational mobility project.	Daily allowance related to the mentors' stay abroad.	Number of calendar days spent abroad by a mentor; the group needs to consist of at least 4 participants on the day of the mentor going abroad.	Destination country	Amount
				Austria	75,77
				Belgium	75,77
				Bulgaria	75,77
				Croatia	53,90
				Cyprus	75,77
				Czech Republic	75,77
				Denmark	85,93
				Estonia	53,90
				Finland	75,77
				France	75,77
				Germany	64,83
				Greece	75,77
				Hungary	75,77
				Ireland	85,93
				Italy	75,77
				Latvia	64,83
				Lithuania	53,90
				Luxemburg	75,77
				Malta	64,83
				Netherlands	85,93
				Portugal	64,83
				Romania	75,77
				Slovakia	64,83
				Slovenia	53,90
				Spain	64,83
				Sweden	85,93
				United Kingdom	85,93
4. Transnational mobility projects for young persons aged 18-35 at risk of social exclusion; provision of internships. apprenticeships and other work-related activities abroad. Priority axis IV of the ESF Knowledge Education Development programme 2014PL05M9OP001	Daily rate for an accompanying person for a participant with a severe disability during his/her stay abroad within a transnational mobility project.	Daily allowance related to the accompanying persons' stay abroad.	Number of calendar days of the accompanying persons' stay abroad.	Destination country	Amount
				Austria	75,77
				Belgium	75,77
				Bulgaria	75,77
				Croatia	53,90
				Cyprus	75,77
				Czech Republic	75,77
				Denmark	85,93
				Estonia	53,90
				Finland	75,77
				France	75,77
				Germany	64,83
				Greece	75,77
				Hungary	75,77
				Ireland	85,93
				Italy	75,77
				Latvia	64,83
				Lithuania	53,90
				Luxemburg	75,77
				Malta	64,83
				Netherlands	85,93
				Portugal	64,83
				Romania	75,77
				Slovakia	64,83
				Slovenia	53,90
				Spain	64,83
				Sweden	85,93
				United Kingdom	85,93
5. Transnational mobility projects for young persons aged 18-35 at risk of social exclusion; provision of internships. apprenticeships and other work-related activities abroad. Priority axis IV of the ESF Knowledge Education Development programme 2014PL05M9OP001	Daily rate for hosting a group of partcipants in transnational mobility projects.	All costs of the hosting organistion related to providing assistance and support within the transnational mobility project are covered by the daily rate.	Number of calendar days of hosting a group of participants. If the group size is lower than 8 particpants on the day of the group going abroad, the hosting organisation's rate is reduced proportionally. A minimum group size of 4 is required (the rate would be reduced by 50 % in that case).	Destination country	Amount
				Denmark. Ireland. Luxembourg. Netherlands. Austria. Sweden	241
				Belgium. France. Italy. Finland. Germany. United Kingdom.	214
				Czech Republic. Greece. Spain. Cyprus. Malta. Portugal. Slovenia	137
				Bulgaria. Estonia. Croatia. Latvia. Lithuania. Hungary. Romania. Slovakia	74

2.

Adjustments of amounts.

In the event of changes in the Erasmus+ national rates, which form the basis for the unit costs set in this regulation, the managing authority may adjust the rates accordingly. If the Erasmus+ rates change, the same change may be reflected in the respective standard scale of unit costs for new calls (i.e. calls launched after the new Erasmus+ rates come into force). For operations 1-4, the formula used to update the respective daily rates is (14 × A + 46 × B ) / 60, where ‘A’ represents the daily rate from the Polish ERASMUS+ programme for the first 14 days of the stay abroad and ‘B’ the remaining 46 days.

ANNEX XIII

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

1.

Definition of standard scales of unit costs

Type of operations	Indicator name	Category of costs	Measurement unit for the indicators	Amounts(in LEI)
1. Subsidies paid to employers for hiring specified categories of workers under Priority Axes 1. 2. 3. 4 and 5 of the Human Capital Operational Programme (2014RO05M9OP001)	Monthly subsidy paid to an employer for each person employed on an open-ended contract.	All costs related to the employment subsidy	Number of months in employment	900 per month for up to 12 months for every employer who hires on an open ended contract for a minimum period of 18 months a graduate of an education institution. an unemployed over 45 years old. a long term unemployed. a young NEET. unemployed who are single parents of mono-parental families 900 lei/month for up to 18 months paid for every employer who hires a person with disabilities (except those hired under legal obligation) on an open ended contract for a minimum period of 18 months. 900 lei/month for up to 5 years for employers who hire with full-time contracts unemployed persons who within 5 years from the date of employment fulfil the conditions for requiring partial early retirement pension or old age pension

2.

Adjustment of amounts

The rates set out here may be adjusted by any amendment of the rates set out by law no. 76/2002 on the unemployment insurance system and employment stimulation. Such changes will take effect on the same date as the revisions to the above-mentioned law come into force.

ANNEX 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

These unit costs cannot be used for types of operations for which there more specific simplified cost options in any other annex to this Delegated Regulation
Verified attendance means that proof of the attendance of the student in the education course is to be verified by national authorities on two or three occasions per academic year, in accordance with each Member State's normal practices and procedures for verifying attendance in formal education.
International Standard Classification of Education: http://ec.europa.eu/eurostat/statistics-explained/index.php/International_Standard_Classification_of_Education_(ISCED)
The table in point 3 sets out rates for all Member States with the exception of Greece and Denmark for which data is not currently available. These amounts can be reimbursed to the Member State on the following basis: 50 % for the first proof of attendance during the academic year (normally at the beginning of the academic year, in accordance with national rules and practices), 30 % for the second proof of attendance and 20 % for the third and final proof of attendance. For those Member States whose national systems provide for this information to be collected only twice per year, it will be 50 % for the first proof of attendance and 50 % for the second and final proof of attendance.
Type of operationsf6	Indicator name	Category of costs	Measurement unit for the indicators	Amounts(in EUR)
Operations supporting participation in Education activities (from early childhood education to tertiary level. including formal vocational education and training) in all ESF operational programmes	Participants in an academic year of education	All eligible costs of the operation.	Number of participants with verified attendancef7 in an academic year of education. differentiated by ISCEDf8 classification.	See point 3f9

2.

Adjustment of Amounts.

N/A

3.

Amounts per particiaption in formal education (in EUR) ^f10

Education level	AT	BE	BG	CY	CZ	DE	EE	FI	HU	IE	IT	ES	HR
Early childhood education ED0	6 252	n/a	1 415	2 700	2 040	6 662	2 941	9 897	2 439	n/a	3 676	3 261	2 198
Early childhood educational development ED01	6 937	n/a	n/a	n/a	n/a	9 214	n/a	15 714	n/a	n/a	n/a	3 039	n/a
Pre-primary education ED02	6 127	5 893	1 415	2 700	2 040	5 793	n/a	8 493	n/a	4 986	3 676	3 330	2 716
Primary education ED1	8 113	7 744	898	6 594	2 079	6 201	3 426	7 952	1 287	6 471	5 176	3 816	4 592
Primary and lower secondary education (levels 1 and 2) ED1_2	9 669	8 327	986	6 990	2 650	7 060	3 517	9 485	1 318	6 925	5 396	4 181	2 181
Lower secondary education ED2	11 233	9 563	1 089	7 756	3 456	7 607	3 711	12 511	1 351	8 200	5 747	4 881	n/a
Lower secondary education — general ED24	11 233	n/a	1 130	7 756	3 463	7 607	3 691	12 511	1 329	8 200	5 748	4 881	n/a
Lower secondary education — vocational ED25	n/a	n/a	n/a	n/a	2 089	n/a	5 930	n/a	4 421	n/a	5 566	n/a	n/a
Upper secondary education ED3	10 785	n/a	1 036	7 980	3 134	7 708	3 488	7 838	3 172	8 496	5 650	5 071	1 995
Upper secondary and post-secondary non-tertiary education (levels 3 and 4) ED3_4	10 127	10 109	1 039	7 886	3 061	6 846	3 603	7 838	3 271	9 252	5 995	5 071	1 995
Upper secondary education — general ED34	9 395	n/a	921	7 281	2 629	8 045	3 194	7 199	3 288	n/a	n/a	4 495	n/a
Upper secondary and post-secondary non-tertiary education — general (levels 34 and 44)	9 395	10 271	921	7 281	2 450	7 988	3 194	7 199	3 288	n/a	n/a	4 495	n/a
Upper secondary education — vocational ED35	11 690	n/a	1 145	11 881	3 311	7 368	4 017	8 081	2 820	n/a	n/a	6 188	2 826
Upper secondary and post-secondary non-tertiary education — vocational (levels 35 and 45)	10 552	10 000	1 151	11 020	3 296	6 051	4 023	8 081	3 237	n/a	n/a	6 188	2 826
Post-secondary non-tertiary education ED4	1 341	n/a	2 135	n/a	710	3 854	4 022	n/a	3 952	10 628	n/a	n/a	n/a
Post-secondary non-tertiary education — general ED44	n/a	n/a	n/a	n/a	660	6 918	n/a	n/a	n/a	n/a	n/a	n/a	n/a
Post-secondary non-tertiary education — vocational ED45	1 341	n/a	2 135	n/a	931	3 539	4 022	n/a	3 952	10 628	n/a	n/a	n/a
Short cycle tertiary education ED5	12 098	9 089	n/a	1 241	6 928	5 963	n/a	n/a	1 994	n/a	4 000	4 883	n/a
Tertiary education (levels 5-8) ED5-8	9 105	7 592	885	3 637	1 849	6 450	2 712	10 199	1 837	6 562	2 197	3 637	3 258
Tertiary education excluding short-cycle tertiary education (levels 6-8) ED6-8	8 525	7 534	885	3 884	1 836	6 450	2 712	10 199	1 829	6 562	2 191	3 309	n/a

Education level	FR	LT	LU	LV	MT	NL	PL	PT	RO	SE	SI	SK	UK
Early childhood education ED0	5 259	1 853	15 898	2 534	4 731	6 065	1 759	2 367	916	13 267	4 433	2 037	3 978
Early childhood educational development ED01	n/a	2 178	n/a	n/a	n/a	n/a	n/a	n/a	1 606	14 879	5 344	n/a	4 008
Pre-primary education ED02	5 259	1 789	15 898	2 534	4 731	6 065	1 759	2 367	893	12 692	4 067	2 037	3 973
Primary education ED1	4 950	2 197	16 253	3 147	5 173	6 681	2 627	3 718	674	10 390	4 985	2 348	8 777
Primary and lower secondary education (levels 1 and 2) ED1_2	5 828	2 141	16 575	3 143	6 048	7 757	2 638	4 227	919	10 568	4 794	2 410	8 898
Lower secondary education ED2	6 931	2 108	17 103	3 136	7 720	9 352	2 663	5 116	1 217	10 974	4 393	2 467	9 142
Lower secondary education — general ED24	6 931	2 083	17 103	3 138	7 738	8 228	2 663	n/a	1 217	n/a	4 393	2 449	9 464
Lower secondary education — vocational ED25	n/a	3 332	n/a	2 944	5 821	12 367	n/a	n/a	n/a	n/a	n/a	3 150	6 370
Upper secondary education ED3	9 225	2 362	16 722	3 087	5 162	6 995	2 336	4 411	1 236	10 858	3 482	2 607	8 701
Upper secondary and post-secondary non-tertiary education (levels 3 and 4) ED3_4	9 145	2 485	16 199	3 121	5 065	6 995	2 230	4 411	1 137	10 535	3 482	2 629	8 701
Upper secondary education — general ED34	9 106	2 043	14 368	3 152	5 230	7 589	2 101	n/a	2 820	7 908	4 241	1 932	8 895
Upper secondary and post-secondary non-tertiary education — general (levels 34 and 44)	9 087	2 043	14 368	3 152	5 238	7 589	2 101	n/a	2 820	7 856	4 241	1 932	8 895
Upper secondary education — vocational ED35	9 425	3 224	18 265	2 995	4 670	6 710	2 520	n/a	47	14 773	3 717	2 978	8 295
Upper secondary and post-secondary non-tertiary education — vocational (levels 35 and 45)	9 238	3 136	17 333	3 082	4 518	6 709	2 317	n/a	120	13 882	3 717	2 984	8 295
Post-secondary non-tertiary education ED4	6 088	3 030	1 189	3 667	4 463	5 056	1 057	n/a	423	4 146	n/a	3 052	n/a
Post-secondary non-tertiary education — general ED44	6 808	n/a	n/a	n/a	6 598	n/a	n/a	n/a	n/a	5 639	n/a	n/a	n/a
Post-secondary non-tertiary education — vocational ED45	5 908	3 030	1 189	3 667	4 391	5 056	1 057	n/a	423	3 613	n/a	3 052	n/a
Short cycle tertiary education ED5	8 752	n/a	22 145	3 050	6 322	6 205	7 791	n/a	n/a	6 339	1 725	3 352	1 731
Tertiary education (levels 5-8) ED5-8	6 289	2 736	33 659	2 449	8 819	6 081	2 384	1 293	1 772	10 477	3 869	1 937	2 257
Tertiary education excluding short-cycle tertiary education (levels 6-8) ED6-8	5 479	2 736	34 862	2 349	9 307	6 081	2 374	1 293	1 772	10 828	4 200	1 913	2 304