# 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, Annex V

Extent: E+W+S+N.I.

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 other simplified cost options are established in another annex to this Delegated Regulation.
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.
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.
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. 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 of operations
Indicator name
Category of costs
Measurement unit for the indicators
Amounts(in EUR)
Formal education operations (from early childhood education to tertiary level including formal vocational education) in all ESF operational programmes.
Participants in an academic year of formal education.
All eligible costs directly related to providing core goods and services of education
Number of participants with verified attendance in an academic year of formal education, differentiated by ISCED classification.
See point 3
The amounts are for full-time participation in an academic year.
In case of part-time participation the amount shall be established on the basis of a pro rata reflecting the participation of the student.
In 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.
In 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.
2.
Adjustment of amounts
N/A
3.
Amounts per participation in formal education (in EUR)
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 — 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 — 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

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Source: https://www.legislation.gov.uk/eur/2018/1127/annex/V (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-1127/annex-V
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.