{
  "url": "https://openlegislation.uk/eu-regulation-2018-1127/annex-V",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-1127/annex-V.json",
  "legislation": "eur/2018/1127",
  "legislation_title": "Commission Delegated Regulation (EU) 2018/1127 of 28 May 2018 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-2018-1127",
  "path": "annex/V",
  "kind": "annex",
  "number": "V",
  "heading": null,
  "text": "ANNEX XIV\nConditions for reimbursement of expenditure on the basis of standard scales of unit costs to all Member States specified\n1.\nDefinition of standard scales of unit costs\nThese unit costs cannot be used for types of operations for which other simplified cost options are established in another annex to this Delegated Regulation.\nOther potential eligible costs of this type of operation, such as allowances, transport, accommodation or other type of support provided to students participating in these types of operations, are not covered by the unit cost.\nVerified attendance means that proof of the attendance of the student in the formal education or training course is to be verified by national authorities on two or three occasions during the per academic year, in accordance with each Member State’s normal practices and procedures for verifying attendance in formal education or training.\nInternational Standard Classification of Education: http://ec.europa.eu/eurostat/statistics-explained/index.php/International_Standard_Classification_of_Education_(ISCED)\nThe 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. For courses lasting at least one full academic year, 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, or for courses lasting less than one full academic year, it will be 50 % for the first proof of attendance and 50 % for the second and final proof of attendance.\nType of operations\nIndicator name\nCategory of costs\nMeasurement unit for the indicators\nAmounts(in EUR)\nFormal education operations (from early childhood education to tertiary level including formal vocational education) in all ESF operational programmes.\nParticipants in an academic year of formal education.\nAll eligible costs directly related to providing core goods and services of education\nNumber of participants with verified attendance in an academic year of formal education, differentiated by ISCED classification.\nSee point 3\nThe amounts are for full-time participation in an academic year.\nIn case of part-time participation the amount shall be established on the basis of a pro rata reflecting the participation of the student.\nIn case the course lasts less than one academic year, the amount shall be established on the basis of a pro rata reflecting the duration of the course.\nIn case only part of the course takes part in a formal education institute, the amount shall be established on the basis of a pro rata reflecting the time spent in the education institute.\n2.\nAdjustment of amounts\nN/A\n3.\nAmounts per participation in formal education (in EUR)\nEducation level\nAT\nBE\nBG\nCY\nCZ\nDE\nEE\nFI\nHU\nIE\nIT\nES\nHR\nEarly childhood education ED0\n6 252\nn/a\n1 415\n2 700\n2 040\n6 662\n2 941\n9 897\n2 439\nn/a\n3 676\n3 261\n2 198\nEarly childhood educational development ED01\n6 937\nn/a\nn/a\nn/a\nn/a\n9 214\nn/a\n15 714\nn/a\nn/a\nn/a\n3 039\nn/a\nPre-primary education ED02\n6 127\n5 893\n1 415\n2 700\n2 040\n5 793\nn/a\n8 493\nn/a\n4 986\n3 676\n3 330\n2 716\nPrimary education ED1\n8 113\n7 744\n898\n6 594\n2 079\n6 201\n3 426\n7 952\n1 287\n6 471\n5 176\n3 816\n4 592\nPrimary and lower secondary education (levels 1 and 2) ED1_2\n9 669\n8 327\n986\n6 990\n2 650\n7 060\n3 517\n9 485\n1 318\n6 925\n5 396\n4 181\n2 181\nLower secondary education ED2\n11 233\n9 563\n1 089\n7 756\n3 456\n7 607\n3 711\n12 511\n1 351\n8 200\n5 747\n4 881\nn/a\nLower secondary education — general ED24\n11 233\nn/a\n1 130\n7 756\n3 463\n7 607\n3 691\n12 511\n1 329\n8 200\n5 748\n4 881\nn/a\nLower secondary education — vocational ED25\nn/a\nn/a\nn/a\nn/a\n2 089\nn/a\n5 930\nn/a\n4 421\nn/a\n5 566\nn/a\nn/a\nUpper secondary education ED3\n10 785\nn/a\n1 036\n7 980\n3 134\n7 708\n3 488\n7 838\n3 172\n8 496\n5 650\n5 071\n1 995\nUpper secondary and post-secondary non-tertiary education (levels 3 and 4) ED3_4\n10 127\n10 109\n1 039\n7 886\n3 061\n6 846\n3 603\n7 838\n3 271\n9 252\n5 995\n5 071\n1 995\nUpper secondary education — general ED34\n9 395\nn/a\n921\n7 281\n2 629\n8 045\n3 194\n7 199\n3 288\nn/a\nn/a\n4 495\nn/a\nUpper secondary and post-secondary non-tertiary education — general (levels 34 and 44)\n9 395\n10 271\n921\n7 281\n2 450\n7 988\n3 194\n7 199\n3 288\nn/a\nn/a\n4 495\nn/a\nUpper secondary education — vocational ED35\n11 690\nn/a\n1 145\n11 881\n3 311\n7 368\n4 017\n8 081\n2 820\nn/a\nn/a\n6 188\n2 826\nUpper secondary and post-secondary non-tertiary education — vocational (levels 35 and 45)\n10 552\n10 000\n1 151\n11 020\n3 296\n6 051\n4 023\n8 081\n3 237\nn/a\nn/a\n6 188\n2 826\nPost-secondary non-tertiary education ED4\n1 341\nn/a\n2 135\nn/a\n710\n3 854\n4 022\nn/a\n3 952\n10 628\nn/a\nn/a\nn/a\nPost-secondary non-tertiary education — ED44\nn/a\nn/a\nn/a\nn/a\n660\n6 918\nn/a\nn/a\nn/a\nn/a\nn/a\nn/a\nn/a\nPost-secondary non-tertiary education — vocational ED45\n1 341\nn/a\n2 135\nn/a\n931\n3 539\n4 022\nn/a\n3 952\n10 628\nn/a\nn/a\nn/a\nShort cycle tertiary education ED5\n12 098\n9 089\nn/a\n1 241\n6 928\n5 963\nn/a\nn/a\n1 994\nn/a\n4 000\n4 883\nn/a\nTertiary education (levels 5-8) ED5-8\n9 105\n7 592\n885\n3 637\n1 849\n6 450\n2 712\n10 199\n1 837\n6 562\n2 197\n3 637\n3 258\nTertiary education excluding short-cycle tertiary education (levels 6-8) ED6-8\n8 525\n7 534\n885\n3 884\n1 836\n6 450\n2 712\n10 199\n1 829\n6 562\n2 191\n3 309\nn/a\nEducation level\nFR\nLT\nLU\nLV\nMT\nNL\nPL\nPT\nRO\nSE\nSI\nSK\nUK\nEarly childhood education ED0\n5 259\n1 853\n15 898\n2 534\n4 731\n6 065\n1 759\n2 367\n916\n13 267\n4 433\n2 037\n3 978\nEarly childhood educational development ED01\nn/a\n2 178\nn/a\nn/a\nn/a\nn/a\nn/a\nn/a\n1 606\n14 879\n5 344\nn/a\n4 008\nPre-primary education ED02\n5 259\n1 789\n15 898\n2 534\n4 731\n6 065\n1 759\n2 367\n893\n12 692\n4 067\n2 037\n3 973\nPrimary education ED1\n4 950\n2 197\n16 253\n3 147\n5 173\n6 681\n2 627\n3 718\n674\n10 390\n4 985\n2 348\n8 777\nPrimary and lower secondary education (levels 1 and 2) ED1_2\n5 828\n2 141\n16 575\n3 143\n6 048\n7 757\n2 638\n4 227\n919\n10 568\n4 794\n2 410\n8 898\nLower secondary education ED2\n6 931\n2 108\n17 103\n3 136\n7 720\n9 352\n2 663\n5 116\n1 217\n10 974\n4 393\n2 467\n9 142\nLower secondary education — general ED24\n6 931\n2 083\n17 103\n3 138\n7 738\n8 228\n2 663\nn/a\n1 217\nn/a\n4 393\n2 449\n9 464\nLower secondary education — vocational ED25\nn/a\n3 332\nn/a\n2 944\n5 821\n12 367\nn/a\nn/a\nn/a\nn/a\nn/a\n3 150\n6 370\nUpper secondary education ED3\n9 225\n2 362\n16 722\n3 087\n5 162\n6 995\n2 336\n4 411\n1 236\n10 858\n3 482\n2 607\n8 701\nUpper secondary and post-secondary non-tertiary education (levels 3 and 4) ED3_4\n9 145\n2 485\n16 199\n3 121\n5 065\n6 995\n2 230\n4 411\n1 137\n10 535\n3 482\n2 629\n8 701\nUpper secondary education — general ED34\n9 106\n2 043\n14 368\n3 152\n5 230\n7 589\n2 101\nn/a\n2 820\n7 908\n4 241\n1 932\n8 895\nUpper secondary and post-secondary non-tertiary education — general (levels 34 and 44)\n9 087\n2 043\n14 368\n3 152\n5 238\n7 589\n2 101\nn/a\n2 820\n7 856\n4 241\n1 932\n8 895\nUpper secondary education — vocational ED35\n9 425\n3 224\n18 265\n2 995\n4 670\n6 710\n2 520\nn/a\n47\n14 773\n3 717\n2 978\n8 295\nUpper secondary and post-secondary non-tertiary education — vocational (levels 35 and 45)\n9 238\n3 136\n17 333\n3 082\n4 518\n6 709\n2 317\nn/a\n120\n13 882\n3 717\n2 984\n8 295\nPost-secondary non-tertiary education ED4\n6 088\n3 030\n1 189\n3 667\n4 463\n5 056\n1 057\nn/a\n423\n4 146\nn/a\n3 052\nn/a\nPost-secondary non-tertiary education — ED44\n6 808\nn/a\nn/a\nn/a\n6 598\nn/a\nn/a\nn/a\nn/a\n5 639\nn/a\nn/a\nn/a\nPost-secondary non-tertiary education — vocational ED45\n5 908\n3 030\n1 189\n3 667\n4 391\n5 056\n1 057\nn/a\n423\n3 613\nn/a\n3 052\nn/a\nShort cycle tertiary education ED5\n8 752\nn/a\n22 145\n3 050\n6 322\n6 205\n7 791\nn/a\nn/a\n6 339\n1 725\n3 352\n1 731\nTertiary education (levels 5-8) ED5-8\n6 289\n2 736\n33 659\n2 449\n8 819\n6 081\n2 384\n1 293\n1 772\n10 477\n3 869\n1 937\n2 257",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "These unit costs cannot be used for types of operations for which other simplified cost options are established in another annex to this Delegated Regulation."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Other potential eligible costs of this type of operation, such as allowances, transport, accommodation or other type of support provided to students participating in these types of operations, are not covered by the unit cost."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Verified attendance means that proof of the attendance of the student in the formal education or training course is to be verified by national authorities on two or three occasions during the per academic year, in accordance with each Member State’s normal practices and procedures for verifying attendance in formal education or training."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "International Standard Classification of Education: http://ec.europa.eu/eurostat/statistics-explained/index.php/International_Standard_Classification_of_Education_(ISCED)"
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "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. For courses lasting at least one full academic year, 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, or for courses lasting less than one full academic year, it will be 50 % for the first proof of attendance and 50 % for the second and final proof of attendance."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "N/A indicates that no data is available for that particular Member State and the indicated education level."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/1127/annex/V",
    "retrieved_at": "2026-11-01T14:44:00.190671+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."
}