Commission Delegated Regulation (EU) 2021/2105 of 28 September 2021 supplementing Regulation (EU) 2021/241 of the European Parliament and of the Council establishing the Recovery and Resilience Facility by defining a methodology for reporting social expenditure
Commission Delegated Regulation (EU) 2021/2105 of 28 September 2021 supplementing Regulation (EU) 2021/241 of the European Parliament and of the Council establishing the Recovery and Resilience Facility by defining a methodology for reporting social expenditure
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
1. The methodology for reporting social expenditure, including on children and the youth, and on gender equality under the Facility shall be based on the estimated expenditure provided in the approved recovery and resilience plans and on the steps set out in paragraphs 2, 3 and 4.
2. Reforms and investments with a primary social dimension shall be associated to one of the nine social policy areas set out in the Annex. Each social policy area shall be linked to a broader social category. A reform or investment may only be associated to one social policy area, and therefore to one social category.
3. Each measure of a social nature that includes a focus on children and the youth shall be flagged, allowing for a subsequent specific reporting on expenditure under the Facility on children and the youth.
4. Each measure of a social nature that includes a focus on gender equality shall be flagged, allowing for a specific subsequent reporting on expenditure under the Facility on gender equality.
5. The social policy areas and social categories, and the flags to identify measures of a social nature that include a focus on children and the youth, and on gender equality as referred to in paragraphs 2, 3, and 4 shall be those set out in the Annex.
6. The Commission shall use this methodology in the annual report referred to in Article 31(3) of Regulation (EU) 2021/241 to provide information on the social expenditure, including on children and the youth, and on gender equality financed by the Facility.
ANNEX
Methodology for reporting on social expenditure, including on children and the youth, and on gender equality
1.
The Commission shall assign each measure with a primary social dimension to exclusively one of the following nine social policy areas :
Nine policy areas within the four main social categories
Social category: Employment and skills
1.
Adult learning, including continuous vocational education and training; recognition and validation of skills
2.
Employment support and job creation, including hiring and job transition incentives and support for self-employment
3.
Modernisation of labour market institutions, including infrastructure, employment services and forecasting of skills and labour inspectorates; employment protection and organisation; social dialogue and wage setting mechanisms; adaptation of workplaces
Social category: Education and childcare
4.
Early childhood education and care: accessibility, affordability, quality and inclusiveness, including digitalisation and infrastructure
5.
General, vocational and higher education: accessibility, affordability, quality and inclusiveness, including digitalisation and infrastructure
Social category: Health and long-term care
6.
Healthcare: resilience, sustainability, adequacy, availability, accessibility, affordability and quality, including digitalisation and infrastructure
7.
Long-term care: resilience, sustainability, adequacy, availability, accessibility, affordability and quality, including digitalisation and infrastructure
Social category: Social policies
8.
Social housing and other social infrastructure
9.
Social protection, including social services and integration of vulnerable groups
2.
For each measure of a social nature that includes a focus on children and the youth , the Commission shall attribute a flag allowing for the specific reporting of expenditure under the Facility on children and the youth.
3.
For each measure of a social nature that includes a focus on gender equality , the Commission shall attribute a flag allowing for the specific reporting of expenditure under the Facility on gender equality.
