{
  "url": "https://openlegislation.uk/eu-regulation-2017-90/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-90/annex-I.json",
  "legislation": "eur/2017/90",
  "legislation_title": "Commission Delegated Regulation (EU) 2017/90 of 31 October 2016 amending Delegated Regulation (EU) 2015/2195 on supplementing Regulation (EU) No 1304/2013 of the European Parliament and of the Council on the European Social Fund, regarding the definition of standard scales of unit costs and lump sums for reimbursement of expenditure by the Commission to Member States",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2017-90",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": null,
  "text": "ANNEX III\nConditions for reimbursement of expenditure on the basis of standard scales of unit costs to the Czech Republic\n1.\nDefinition of standard scales of unit costs\nIn each case listed below, the categories of costs mentioned cover all costs associated with that operation, except for types of operations 1 and 2, which may also include other categories of costs.\nMeaning a new place which is included in the capacity of the new childcare facility as recorded by national regulations, and which has proof of equipment for each new place provided.\nA children's group means it has been registered as a children's group pursuant to national legislation on the provision of childcare services in a children's group.\nMeaning a place in an existing facility which is newly registered as a children's group in accordance with national legislation and inlcuded in the official capacity of that group, and which has proof of equipment for each place.\nThe occupancy rate is defined as the number of children attending the childcare facility per half day during 6 months divided by the maximum capacity of the facility per half day during 6 months, multiplied by 100.\nThis amount shall be paid for each 1 % point of occupancy per place up to a maximum of 75 % points for a period of 6 months. If the occupancy rate is less than 20 % there shall be no reimbursement.\nThe occupancy rate is defined as the number of children attending the childcare facility per half day during 6 months divided by the maximum capacity of the facility per half day during 6 months, multiplied by 100.\nThis amount shall be paid for each 1 % point of occupancy per place up to a maximum of 75 % points for a period of 6 months. If the occupancy rate is less than 20 % there shall be no reimbursement.\ni.e. provided by an internal trainer.\nTandem lesson is to be understood as two pedagogues cooperating to mutually strengthen their professional development by jointly planning, implementing and reflecting on teaching methods in a class.\nType of operations\nIndicator name\nCategory of costs\nMeasurement unit for the indicator\nAmounts(in national currency CZK)\n1.\nEstablishment of a new childcare facility under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and Priority Axis 4 ‘Education and learning and support of Employment’ of Operational Programme Prague Growth Pole (2014CZ16M2OP001)\nNewly created place in a new childcare facility\npurchase of equipment for a childcare facility;\npurchase of equipment necessary for the upbringing and education of children (gaming and didactic needs);\nmanagement of project phase focused on creating the facility.\nNumber of newly created places in a new childcare facility,\n20 053 incl. VAT, or 16 992 excl. VAT\n2.\nTransformation of an existing facility to a children's group under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and Priority Axis 4 ‘Education and learning and support of Employment’ of Operational Programme Prague Growth Pole (2014CZ16M2OP001)\nTransformed place in a children's group\npurchase of equipment for a transformed facility;\npurchase of teaching aids;\nmanagement of project phase focused on transforming the facility\nNumber of transformed places in a children's group.\n9 518 incl. VAT, or 8 279 excl. VAT\n3.\nOperating a childcare facility under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and Priority Axis 4 ‘Education and learning and support of Employment’ of Operational Programme Prague Growth Pole (2014CZ16M2OP001)\nOccupancy per place in a childcare facility\nsalaries of teaching and non-teaching staff,\noperation of the childcare facility,\nmanagement of the operation\nOccupancy rate\n628\n4.\nUpskilling of caregivers under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and Priority Axis 4 ‘Education and learning and support of Employment’ of Operational Programme Prague Growth Pole (2014CZ16M2OP001)\nAchievement of a qualification as caregiver in a childcare facility\n—\ntraining and examination for professional qualification\nNumber of persons who obtain a certification of professional qualification as caregiver in a childcare facility\n14 178\n5.\nLease of premises for childcare facilities under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and operational programme Prague Growth Pole (2014CZ16M2OP001)\nOccupancy per place in a childcare facility\n—\nRent of the premises for a childcare facility\nOccupancy rate.\n56\n6.\nFurther external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)\nOne hour (60 minutes) of participation of an employee in an external training course on general information technologies (IT)\nAll eligible costs, including:\nDirect costs of providing training;\nIndirect costs;\nWages for participants.\nNumber of completed hours per employee.\n324\n7.\nFurther external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)\nOne hour (60 minutes) of participation of an employee in an external training course on soft and managerial skills\nAll eligible costs, including:\nDirect costs of providing training;\nIndirect costs;\nWages for participants.\nNumber of completed hours per employee.\n593\n8.\nFurther external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)\nA period (45 minutes) of participation of an employee in external language training courses\nAll eligible costs, including:\nDirect costs of providing training;\nIndirect costs;\nWages for participants.\nNumber of completed periods per employee\n173\n9.\nFurther external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)\nOne hour (60 minutes) of participation of an employee in a training course in specialised IT\nAll eligible costs, inlcuding:\nDirect costs of providing training;\nIndirect costs;\nWages for participants.\nNumber of completed hours per employee\n609\n10.\nFurther external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)\nOne hour (60 minutes) of participation of an employee in an external training course in accountancy, economy and law\nAll eligible costs, including:\nDirect costs of providing training;\nIndirect costs;\nWages for participants.\nNumber of completed hours per employee\n436\n11.\nFurther external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)\nOne hour (60 minutes) of participation of an employee in external technical and other professional training\nAll eligible costs, including:\nDirect costs of providing training;\nIndirect costs;\nWages for participants.\nNumber of completed hours per employee\n252\n12.\nFurther internal professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)\nOne hour (60 minutes) of participation of an employee in a training course provided by an internal trainer in any of the following areas:\ngeneral information technologies (IT)\nsoft and managerial skills\nlanguages\nspecialised IT\naccountancy, economy and law\ntechnical and other professional.\nAll eligible costs, including:\nDirect staff costs;\nIndirect costs;\nWages for participants.\nNumber of completed hours per employee\n144\n13.\nSupport provided by non-permanent personnel to school/educational facility under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\n0,1 full-time equivalent (FTE) worked as a school psychologist and/or a specialised school pedagogue per month\nAll eligible costs, including, direct staff costs\nNumber of 0,1 FTE worked per month\n5 607\n14.\nSupport provided by non-permanent personnel to school/educational facility under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\n0,1 FTE worked by a school assistant and/or social pedagogue per month.\nAll eligible costs, including direct staff costs\nNumber of 0,1 FTE worked per month\nSchool assistant: 3 502\nSocial pedagogue: 4 695\n15.\nSupport provided by non-permanent personnel to school/educational facility under the Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\n0,1 FTE worked by a nanny per month\nAll eligible costs, including direct staff costs.\nNumber of 0,1 FTE worked per month\n3 227\n16.\nProvision of extracurricular activity for children/pupils at risk of school failure under the Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\nProvision of a block of 16 lessons of extracurricular activities with a duration of 90 minutes per lesson provided to a group of at least 6 children/pupils of which 2 are at risk of school failure\nAll eligible costs, including direct staff costs.\nNumber of completed blocks of 16 lessons with a duration of 90 minutes per lesson provided to a group of at least 6 children/pupils of which 2 are at risk of school failure.\n17 277\n17.\nSupporting pupils at the risk of school failure through tutoring under the Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\nProvision of a block of 16 hours of tutoring to a group of at least 3 registered pupils at risk of school failure\nAll eligible costs, including direct staff costs.\nNumber of completed blocks of 16 hours provided to a goup of at least 3 registered pupils at risk of school failure.\n8 523\n18.\nProfessional development of pedagogues through structured training courses under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\nHours of professional training provided to pedagogues\nAll eligible costs, including direct costs of providing training.\nNumber of completed hours of training per pedagogue\n422\n19.\nProvision of information to parents through meetings under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\nThematic meeting with a minimum of eight parents for a minimum duration of two hours (120 minutes).\nAll eligible costs, including direct staff costs.\nNumber of thematic meetings with a minimum of eight parents for a minimum duration of two hours (120 minutes)\n3 676\n20.\nProfessional development of pedagogues through professionally guided mentoring/coaching in schools and educational facilities under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\nBlock of 30 hours of external mentoring/coaching to a group of between 3 and 8 pedagogues\nAll eligible costs, including direct staff costs.\nNumber of completed blocks of 30 hours mentoring/coaching to a group of between 3 and 8 pedagogues.\n29 698\n21.\nStrengthen professional competence of pedagogues of school/educational facility through the sharing of experiences, peer support and transfer of good practices under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\nTraining cycle of 15 hours of structured job-shadowing by a pedagogue\nAll eligible costs, including direct staff costs.\nNumber of completed training cycles of 15 hours per pedagogue undertaking a structured visit to another pedagogue in another school.\n4 246\n22.\nSupport the development of pedagogues of school/educational facility through joint planning and evaluation of teaching, with the possibility of mutual visits under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\nCycle of 10 hours of training through mutual cooperation involving a group of at least 3 pedagogues\nAll eligible costs, including direct staff costs.\nNumber of completed training cycles of 10 hours involving a group of at least 3 pedagogues.\n8 068\n23.\nStrengthen professional competence of teaching staff of school/educational facility through joint planning, realisation and evaluation of teaching (Tandem Teaching) under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\nTandem lesson of 2,75 hours\nAll eligible costs, including direct staff costs.\nNumber of completed tandem lessons\n778\n24.\nStrengthen professional competence of pedagogues of school/educational facility by learning new teaching methods under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)\nCycle of 19 hours of mutual cooperation and learning involving an expert and 2 pedagogues.\nAll eligible costs, including direct staff costs.\nNumber of completed cycles of 19 hours involving an expert and 2 other pedagogues.\n5 377\n2.\nAdjustments of amounts.\n(a) The rate for unit costs 6 – 11 may be adjusted by replacing the initial minimum wage rate in the calculation method that consists of the minimum wage, the cost for provision of training and indirect costs.\nThe rate for unit cost 12 may be adjusted by replacing the initial direct staff costs, including social security and health contributions, and/or the wages for participants, including social security and health contributions in the calculation method that consists of direct staff costs, including social security and health contributions and/or the wages for participants, including social security and health contributions.\nAdjustments shall be based on the updated data as follows:\nFor the minimum wage, amendments to the minimum wage as set by government decree no. 567/2006 Coll,\nFor social security contributions, amendments to Employers' contributions to social security, defined in Act no. 589/1992 Coll., on social security, and\nFor health contributions, amendments to Employers' contributions to health insurance, defined in Act no. 592/1992 Coll., on premiums for health insurance.\n(b) The rate for unit costs 13 – 17 and 19 – 24 may be adjusted by replacing the initial direct staff costs, including social security and health contributions, in the calculation method that consists of direct staff costs, including social security and health contributions, plus indirect costs.\nThe rate for unit cost 18 may be adjusted by replacing the wages for participants, including social security and health contributions in the calculation method that consists of the cost for provision of training plus wages for participants, including social security and health contributions, plus indirect costs.\nAdjustments shall be based on the updated data as follows:\n1)) For average salaries to determine wages/staff costs, changes to the latest annual published data for relevant categories from the average earnings informational system (www.ISPV.cz)\n2)) For social security contributions, changes to Employers' contributions to social security, defined in Act no. 589/1992 Coll., on social security, and\n3)) For health contributions, changes to Employers' contributions to health insurance, defined in Act no. 592/1992 Coll., on premiums for health insurance.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "In each case listed below, the categories of costs mentioned cover all costs associated with that operation, except for types of operations 1 and 2, which may also include other categories of costs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Meaning a new place which is included in the capacity of the new childcare facility as recorded by national regulations, and which has proof of equipment for each new place provided."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "A children's group means it has been registered as a children's group pursuant to national legislation on the provision of childcare services in a children's group."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Meaning a place in an existing facility which is newly registered as a children's group in accordance with national legislation and inlcuded in the official capacity of that group, and which has proof of equipment for each place."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "The occupancy rate is defined as the number of children attending the childcare facility per half day during 6 months divided by the maximum capacity of the facility per half day during 6 months, multiplied by 100."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "This amount shall be paid for each 1 % point of occupancy per place up to a maximum of 75 % points for a period of 6 months. If the occupancy rate is less than 20 % there shall be no reimbursement."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "The occupancy rate is defined as the number of children attending the childcare facility per half day during 6 months divided by the maximum capacity of the facility per half day during 6 months, multiplied by 100."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "This amount shall be paid for each 1 % point of occupancy per place up to a maximum of 75 % points for a period of 6 months. If the occupancy rate is less than 20 % there shall be no reimbursement."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "i.e. provided by an internal trainer."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "Tandem lesson is to be understood as two pedagogues cooperating to mutually strengthen their professional development by jointly planning, implementing and reflecting on teaching methods in a class."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2017/90/annex/I",
    "retrieved_at": "2026-11-01T14:45:14.740163+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}