Annex VIII

‘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 3.1 sets out rates for all Member States with the exception of 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.
The training courses can be primarily either institutional or workplace-based, but must be delivered at least partly in an institutional setting.
A training course will be considered as ‘successfully completed’ when there is a document demonstrating completion in accordance with national rules or practices. For example, this could be a certificate issued by the training provider or an equivalent document which is acceptable under national rules or practices.
The condition of successfully completing a training course shall not be regarded as being met where a participant successfully only completes some of the modules within a training course.
Employment-related counselling services can be provided in a one-on-one situation or as part of a group. They include all services and activities undertaken by the PES, together with services provided by other public agencies or any other bodies contracted under public finance, which facilitate the integration of unemployed and other jobseekers in the labour market or which assist employers in recruiting and selecting staff.
As demonstrated by a verifiable time management system.
As demonstrated by a verifiable time management system.
As demonstrated by a verifiable time management system.
Type of operationsf1	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.	Participants in an academic year of formal education.	All eligible costs directly related to providing core goods and services of educationf2.	Number of participants with verified attendancef3 in an academic year of formal education, differentiated by ISCEDf4 classification.	See point 3.1 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. For vocational and educational training (upper secondary level and non-tertiary post-secondary level), in case of courses with 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 trainingf5 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 coursef6.	All eligible costs of the operation.	Number of participants who have successfully completed a training course.f7	See point 3.2.1 For those Member States listed in point 3.3: the amounts mentioned in point 3.2 shall be multiplied by the index for the relevant regional Operational Programme mentioned in point 3.3; where operational programmes cover more than one region, the amount to be reimbursed shall be in acordance with the region in which the operation or project is implemented The method used to calculate these amounts requires that where these amounts are claimed for a type of operation under an Operational Programme, the same amount is claimed for all similar types of operations under the same Operational Programme.
3.. Any operations concerning the provision of employment-related counselling servicesf8 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 services 2.. Monthly rate for provision of counselling services 3.. 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 providedf9 2.. Number of months of counselling services provided 3.. Number of years of counselling services provided	See points 3.2.2, 3.2.3 and 3.2.4 below For those Member States listed in point 3.3: the amounts mentioned in points 3.2 shall be multiplied by the index for the relevant regional Operational Programme mentioned in point 3.3; where operational programmes cover more than one region, the amount to be reimbursed shall be in acordance with the region in which the operation or project is implemented. The method used to calculate these amounts requires that where these amounts are claimed for a type of operation under an Operational Programme, the same amount is claimed for all similar types of operations under the same Operational Programme.
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 persons 2.. 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 hoursf10 of training to employed persons per participant. 2.. Number of hours of salary paid to employees while on a training coursef11.	See points 3.2.5 and 3.2.6 below For those Member States listed in point 3.3: the amounts mentioned in point 3.2 shall be multiplied by the index for the relevant regional Operational Programme mentioned in point 3.3; where operational programmes cover more than one region, the amount to be reimbursed shall be in acordance with the region in which the operation or project is implemented. The method used to calculate these amounts requires that where these amounts are claimed for a type of operation under an Operational Programme, the same amount is claimed for all similar types of operations under the same Operational Programme.

2.

Adjustment of Amounts.

N/A

3.1

Amounts per participation in formal education (in EUR) ^f12

		AT	BE	BG	CY	CZ	DE	EE	EL	ES	FI*	FR	HU	HR*
Early childhood education	ED0	6 794	n/a	1 492	2 078	2 059	6 308	3 023	n/a	3 451	8 740	5 495	2 451*	2 198
Early childhood educational development	ED01	6 874	n/a	n/a	397	n/a	10 100	n/a	n/a	3 075	14 701	n/a	2 457	n/a
Pre-primary education	ED02	6 778	6 284	1 492	2 544	2 059	6 308	n/a	2 976	3 577	7 355	5 495	n/a	2 716
Primary education	ED1	8 851	7 938	963	6 898	2 205	6 476	3 339	3 198	4 035	7 387	5 031	1 772	4 592
Primary and lower secondary education (levels 1 and 2)	ED1_2	10 411	8 579	1 072	7 301	2 804	7 398	3 401	3 371	4 410	8 827	5 905	1 708	2 181
Lower secondary education	ED2	11 981	10 015	1 203	7 860	3 680	8 011	3 538	3 972	5 066	11 756	6 977	1 643	n/a
Lower secondary education — general	ED24	11 981	n/a	1 232	8 138	3 687	8 011	3 358	3 728	5 135	11 756	7 026	1 612	n/a
Lower secondary education — vocational	ED25	n/a	n/a	n/a	n/a	2 240	n/a	3 581	n/a	n/a	n/a	n/a	5 086	n/a
Upper secondary education	ED3	11 596	10 328	1 085	8 406	3 414	8 085	3 348	3 578	5 660*	6 980	9 256	2 708	1 995
Upper secondary and post-secondary non-tertiary education (levels 3 and 4)	ED3_4	10 912	10 328	1 089	8 406	3 331	7 193	3 591	3 015	5 660	7 644	9 166	3 024	1 995
Upper secondary education — general	ED34	9 982	10 033	1 012	7 842	3 065	8 358	3 221	2 997	4 899	7 140	9 033	2 314	n/a
Upper secondary and post-secondary non-tertiary education – general (levels 34 and 44)	ED34_44	9 982	10 033	1 012	7 847	2 844	8 286	3 221	2 997	4 899	7 140	9 029	2 314	n/a
Upper secondary education — vocational	ED35	12 699	10 535	1 159	11 057*	3 538	7 808	3 536	5 108	7 318	6 921	9 658	4 011	2 826
Upper secondary and post-secondary non-tertiary education – vocational (levels 35 and 45)	ED35_45	11 477	10 535	1 166	11 057	3 521	6 428	3 978	3 041	7 318	7 921	9 424	3 922	2 826
Post-secondary non-tertiary education	ED4	1 573	n/a	2 318	n/a	733	3 895	5 035	443	n/a	n/a	5 829	5 057	n/a
Post-secondary non-tertiary education	ED44	n/a	n/a	n/a	n/a	717	6 670	n/a	n/a	n/a	n/a	6 667	n/a	n/a
Post-secondary non-tertiary education — vocational	ED45	1 573	n/a	2 318	n/a	829	3 737	5 035	443	n/a	n/a	5 648	5 057	n/a
Short cycle tertiary education	ED5	13 152	9 808	n/a	682	8 132	6 648	n/a	n/a	5 061	8 850	8 883	818	n/a
Tertiary education (levels 5-8)	ED5-8	9 676	7 990	935	3 507	1 986	5 981	4 036	927	3 565	9 235	6 400	1 645	3 258
Tertiary education excluding short-cycle tertiary education (levels 6-8)	ED6-8	9 027	7 923	3 832	3 894	1 970	5 981	4 036	927	3 197	9 235	5 632	1 678*	n/a

		IE*	IT	LV	LT	LU	MT	NL*	PL	PT	RO	SI	SK	SE	UK*
Early childhood education	ED0	4 957	3 709	2 622	2 272	17 392	4 138	6 153	1 954	2 689	1 009	3 827*	2 189	13 741*	4 536
Early childhood educational development	ED01	n/a	n/a	n/a	2 184	n/a	n/a	n/a	n/a	n/a	1 929	4 733*	n/a	15 638*	2 712
Pre-primary education	ED02	4 957	3 709	2 622	2 290	17 392	4 138	6 153	1 954	2 689	977	3 458*	2 189	13 074*	4 863
Primary education	ED1	6 523	5 428	3 062	2 539	17 433	4 080	6 861	2 491	3 828	701	4 612*	2 733	9 609	8 949
Primary and lower secondary education (levels 1 and 2)	ED1_2	6 767	5 669	3 070	2 426	17 119	5 168	8 070	2 536	4 262	983	4 509	2 625	9 780	8 550
Lower secondary education	ED2	7 467	6 056	3 250	3 086	16 595	7 325	9 831	2 636	5 001	1 326	4 274*	2 522	9 780	7 819
Lower secondary education — general	ED24	7 467	5 752	3 285	2 298	16 595	7 341	8 523	2 636	n/a	1 326	4 274*	2 478	n/a	7 713
Lower secondary education — vocational	ED25	n/a	5 762	3 488	2 044	n/a	4 946	13 302	n/a	n/a	n/a	n/a	4 155	n/a	8 295
Upper secondary education	ED3	7 621	5 950	3 254	2 309	15 618	4 954	7 581	2 468*	4 475*	1 367	3 354	2 554	10 200	8 162
Upper secondary and post-secondary non-tertiary education (levels 3 and 4)	ED3_4	6 394	5 995*	3 271	2 281	15 212	5 001	7 581	2 319	4 475	1 260	3 354	2 570	10 016	8 162
Upper secondary education — general	ED34	7 621	5 950	3 234	2 347	13 391	4 751	7 892	2 137	n/a	3 084	3 923*	2 134	9 245	8 170
Upper secondary and post-secondary non-tertiary education — general (levels 34 and 44)	ED34_44	7 621	n/a	3 234	2 347	13 391	4 761	7 892	2 137	n/a	3 084	3 923*	2 314	9 131	8 170
Upper secondary education — vocational	ED35	n/a	n/a	3 285	2 208	17 031	6 190	7 422	2 727*	n/a	75	3 727*	2 789	11 794*	8 151
Upper secondary and post-secondary non-tertiary education — vocational (levels 35 and 45)	ED35_45	3 760	n/a	3 317	2 197	16 315	5 653	7 422	2 441*	n/a	152	3 727*	2 798	10 854	8 515
Post-secondary non-tertiary education	ED4	3 760	n/a	3 484	2 186	1 417	5 263	5 056	708	n/a	475	n/a	2 930	5 436*	n/a
Post-secondary non-tertiary education	ED44	n/a	n/a	n/a	n/a	n/a	6 178	n/a	n/a	n/a	n/a	n/a	n/a	8 954	n/a
Post-secondary non-tertiary education — vocational	ED45	3 760	n/a	3 484	2 186	1 417	5 232	5 056	708	n/a	475	n/a	2 930	4 592	n/a
Short cycle tertiary education	ED5	n/a	2 713	2 978	n/a	20 512	6 463	6 358	9 627	n/a	n/a	1 339*	2 726	6 392	637
Tertiary education (levels 5-8)	ED5-8	5 084	2 334	1 741	1 631	26 940	8 994	6 320	2 287	1 948*	1 894	4 638	2 223	10 410	2 471
Tertiary education excluding short-cycle tertiary education (levels 6-8)	ED6-8	6 562	2 332	1 539	1 631	27 664	9 450	6 320	2 285	1 948*	1 894	4 638*	2 223	10 410	2 471

3.2

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

	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	2 277	39	6 723	80 672	33,98	26,03
Belgium	3 351	42	7 010	84 112	22,97	31,08
Bulgaria	596	3	543	6 511	5,14	1,76
Cyprus	2 696	29	5 467	65 604	18,85	10,94
Czechia	521	11	1 988	23 864	9,29	7,39
Germany	6 959	42	7 582	90 992	36,03	23,11
Denmark	5 803	55	9 496	113 956	39,67	32,02
Estonia	711	14	2 498	29 968	14,03	8,22
Greece	2 064	21	3 685	44 222	17,72	11,56
Spain	2 772	20	3 508	42 095	17,58	18,30
Finland	5 885	45	7 683	92 204	38,39	27,69
France	6 274	48	7 297	87 556	35,99	25,26
Croatia	689	10	1 620	1 9440	10,52	5,90
Hungary	1818	10	1 816	21 790	15,67	5,02
Ireland	11 119	36	6 411	76 920	31,79	27,20
Italy	3 676	31	5 438	65 247	27,42	22,20
Lithuania	1 359	8	1 574	18 878	7,43	3,71
Luxembourg	19 302	34	5 908	70 890	29,87	23,30
Latvia	756	8	1 385	16 607	7,94	7,21
Malta	2 256	13	2 184	26 212	16,49	8,41
Netherlands	5 018	36	6 474	77 680	32,01	23,33
Poland	594	6	1 051	12 611	11,21	4,47
Portugal	994	21	3 648	43 784	8,33	10,63
Romania	583	8	1 555	18 656	0,27	2,56
Sweden	7 303	48	8 369	100 430	58,02	32,67
Slovenia	854	22	4 015	48 185	18,90	7,61
Slovakia	424	7	1 117	13 411	11,13	12,52
United Kingdom	5 863	25	4 690	56 286	36,07	15,16

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

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