Regulation (EU) 2021/1057 is amended as follows:
(1)
the following article is inserted:
‘Article 5a
Specific provisions linked to the mid-term review and related flexibility of the ESF+ strand under shared management
1. In 2026, the Commission shall pay 1,5 % of the total support from the ESF+ as additional one-off pre-financing, pursuant to the decision approving the programme amendment. That additional one-off pre-financing percentage in 2026 shall be increased to 9,5 % for programmes covering one or more NUTS level 2 regions bordering Russia, Belarus or Ukraine, provided that the programme does not cover the entire territory of the Member State concerned. However, where, in a Member State, NUTS level 2 regions bordering Russia, Belarus or Ukraine are included only in programmes covering the entire territory of the Member State concerned, the increased percentage shall also apply to such programmes.
2. The additional one-off pre-financing referred to in paragraph 1 of this Article shall apply only where reallocations of at least 10 % of the financial resources of the programme to one or more of the dedicated priorities established pursuant to Article 12a, 12c or 12d have been approved in the context of the mid-term review, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025 (the “10 % threshold”).
The following reallocations within the same programme shall also count towards the 10 % threshold:
(a)
reallocations from the European Regional Development Fund (ERDF) or the Cohesion Fund to one or more of the dedicated priorities established for the specific objectives referred to in Article 3(1), points (a)(vi) and (vii), points (b)(v), (ix), (xi) and (xii), point (c)(iii), point (d)(vii), and points (e)(iii) and (iv), of Regulation (EU) 2021/1058 in the context of the mid-term review;
(b)
reallocations from the Just Transition Fund (JTF) to the dedicated priorities established to support investments contributing to the objectives of the Strategic Technologies for Europe Platform (STEP) established by Regulation (EU) 2024/795 of the European Parliament and of the Council ( *1 ) , or to the promotion of access to affordable housing pursuant to Regulation (EU) 2021/1056 in the context of the mid-term review;
(c)
reallocations from the ERDF or the Cohesion Fund to the dedicated priorities for the specific objectives referred to in Article 3(1), first subparagraph, points (a)(vi) and (b)(ix), of Regulation (EU) 2021/1058 or from the ESF+ to the dedicated priorities established pursuant to Article 12a of this Regulation or from the JTF to the dedicated priorities established to support investments contributing to STEP objectives approved in programme amendments prior to the mid-term review;
(d)
reallocations from the ERDF or the Cohesion Fund to priorities established for the specific objective referred to in Article 3(1), first subparagraph, point (b)(v), of Regulation (EU) 2021/1058 approved in programme amendments from 1 January 2025.
3. The following resources shall not be taken into account for the purpose of calculating the amount corresponding to the 10 % threshold:
(a)
resources from the European Union Recovery Instrument referred to in Article 4 of Regulation (EU) 2021/1056;
(b)
the additional funding for the outermost regions as referred to in Article 110(1), point (e), of Regulation (EU) 2021/1060;
(c)
the resources reallocated to one or more of the dedicated priorities established to support the response to natural disasters pursuant to Article 12b of this Regulation, or under the specific objective referred to in Article 3(1), point (b)(x), of Regulation (EU) 2021/1058.
4. The additional one-off pre-financing which is due to the Member State and which results from programme amendments pursuant to reallocation to the dedicated priorities referred to in paragraph 2 of this Article shall be counted as payments made in 2025 for the purpose of calculating the amounts to be de-committed pursuant to Article 105 of Regulation (EU) 2021/1060, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025.
5. By way of derogation from Article 63(2) and Article 105(2) of Regulation (EU) 2021/1060, the final date for the eligibility of expenditure and decommitment shall be 31 December 2030 where programme amendments reallocating at least 10 % of the financial resources of the programme to one or more of the dedicated priorities referred to in paragraph 2 of this Article have been approved.
6. Where a Member State has only one programme covering its entire territory and that programme is financed from the ERDF, the Cohesion Fund, the ESF+ and the JTF, the derogation referred to in paragraph 5 shall apply where at least 7 % of the financial resources of the programme are reallocated to one or more of the dedicated priorities referred to in paragraph 2.
7. With regard to the programmes referred to in paragraphs 5 and 6 of this Article, where Regulation (EU) 2021/1060 establishes the final date for the purposes of the application of the performance framework, financial management, reporting and evaluation requirements, that date shall be deemed to refer to the same date in the following year. In addition, by way of derogation from Article 2, point (29), of Regulation (EU) 2021/1060, for such programmes, the final accounting year shall be deemed to refer to the period from 1 July 2030 to 30 June 2031.
8. By way of derogation from Article 112(3) of Regulation (EU) 2021/1060, the maximum co-financing rate for priorities in programmes covering one or more NUTS level 2 regions bordering Russia, Belarus or Ukraine shall be increased by 10 percentage points above the co-financing rate applicable, not exceeding 100 %. The higher co-financing rate shall not apply to programmes covering the entire territory of the Member State concerned, unless those NUTS level 2 regions are included only in programmes covering the entire territory of the Member State concerned.
The derogation provided for in the first subparagraph of this paragraph shall apply only where reallocations of at least 10 % of the financial resources of the programme to one or more of the dedicated priorities referred to in paragraph 2 of this Article have been approved, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025.
9. In addition to the assessment for each programme on the outcome of the mid-term review to be submitted pursuant to Article 18(2) of Regulation (EU) 2021/1060, Member States may, by 31 December 2025, resubmit a complementary assessment and related requests for programme amendments to the Commission, taking into account the possibility of dedicated priorities established pursuant to Article 12a, 12c or 12d of this Regulation. The deadlines set in Article 24 of Regulation (EU) 2021/1060 shall apply.
( *1 ) Regulation (EU) 2024/795 of the European Parliament and of the Council of 29 February 2024 establishing the Strategic Technologies for Europe Platform (STEP), and amending Directive 2003/87/EC and Regulations (EU) 2021/1058, (EU) 2021/1056, (EU) 2021/1057, (EU) No 1303/2013, (EU) No 223/2014, (EU) 2021/1060, (EU) 2021/523, (EU) 2021/695, (EU) 2021/697 and (EU) 2021/241 ( OJ L, 2024/795, 29.2.2024, ELI: http://data.europa.eu/eli/reg/2024/795/oj ).’;"
(2)
Article 12a is amended as follows:
(a)
paragraph 1 is replaced by the following:
‘1. Member States may use the ESF+ to provide support to the STEP objectives referred to in Article 2(1), point (b), of Regulation (EU) 2024/795, under the relevant specific objectives set out in Article 4(1) of this Regulation, including by supporting the development of skills in net-zero technologies, inter alia those based on learning programmes created by European Skills Academies, as well as the training of young people and the skilling, upskilling and reskilling of workers in net-zero technologies.’
;
(b)
in paragraph 2, the first subparagraph is replaced by the following:
‘In addition to the pre-financing for the programme provided for in Article 90(1) and (2) of Regulation (EU) 2021/1060, where the Commission approves an amendment of a programme including one or more priorities dedicated to operations supported by the ESF+ contributing to the STEP objectives referred to in Article 2 of Regulation (EU) 2024/795, the Commission shall pay exceptional pre-financing of 20 % on the basis of the allocation to those priorities, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025. Where such dedicated priorities have been included in a request for a programme amendment submitted to the Commission by 31 March 2025, the Commission shall pay exceptional one-off pre-financing of 30 % of the allocation to those priorities pursuant to the decision approving the programme amendment. Such exceptional pre-financing shall be paid within 60 days of the adoption of the Commission decision approving the programme amendment.’
;
(3)
the following articles are inserted:
‘Article 12c
Support for the development of skills in civil preparedness, in the defence industry including for dual-use capabilities, and in cybersecurity
1. Member States may use the ESF+ to provide support for the development of skills in civil preparedness, in the defence industry including for dual-use capabilities, and in cybersecurity under dedicated priorities, prioritising skills related to dual-use capabilities and civil preparedness. When selecting operations pursuant to Article 73 of Regulation (EU) 2021/1060, Member States shall give priority to micro, small and medium-sized enterprises, public employment services and the social economy. The dedicated priorities may support any of the specific objectives set out in Article 4(1), points (a) to (g), of this Regulation.
2. Resources allocated to the dedicated priorities referred to in paragraph 1 of this Article shall not be taken into account as a basis for calculating compliance with the thematic concentration requirements provided for in Article 7.
3. In addition to the yearly pre-financing of the programme provided for in Article 90(1) and (2) of Regulation (EU) 2021/1060, the Commission shall pay 20 % of the allocation to the dedicated priorities referred to in paragraph 1 of this Article pursuant to the decision approving the programme amendment as exceptional one-off pre-financing, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025.
Such exceptional one-off pre-financing shall be paid within 60 days of the adoption of the Commission decision approving the programme amendment pursuant to Article 24(4) of Regulation (EU) 2021/1060.
4. The amount paid as exceptional one-off pre-financing shall, pursuant to Article 90(5) of Regulation (EU) 2021/1060, be cleared from the Commission accounts no later than with the final accounting year.
Any interest generated by such exceptional one-off pre-financing shall, pursuant to Article 90(6) of Regulation (EU) 2021/1060, be used for the programme concerned in the same way as the ESF+ and be included in the accounts for the final accounting year.
Pursuant to Article 97(1) of Regulation (EU) 2021/1060, such exceptional one-off pre-financing shall not be suspended.
The pre-financing to be taken into account for the purpose of calculating amounts to be decommitted shall, pursuant to Article 105(1) of Regulation (EU) 2021/1060, include any exceptional one-off pre-financing paid.
5. By way of derogation from Article 112(3) of Regulation (EU) 2021/1060, the maximum co-financing rate for dedicated priorities referred to in paragraph 1 of this Article shall be increased by 10 percentage points above the co-financing rate applicable, not exceeding 100 %.
6. By way of derogation from Article 49(3) of Regulation (EU) 2021/1060, for operations supported under the dedicated priority referred to in paragraph 1 of this Article, the Member State concerned shall not be required to make the data relating to those operations publicly available where such disclosure is not permitted for reasons of security or public order pursuant to Article 69(5) of Regulation (EU) 2021/1060. To that end, Member States shall inform the Commission before selecting the operation concerned for support. This subparagraph is without prejudice to the rights of the Commission and of the European Court of Auditors to access the information necessary to perform their functions in relation to verifications and audits and the European Parliament’s duty to exercise political control pursuant to Article 14 TEU and monitor the implementation of the Union budget pursuant to Article 319 TFEU.
Beneficiaries shall not be subject to the requirements set out in Article 50(1), points (c), (d) and (e), of Regulation (EU) 2021/1060 for operations supported under the dedicated priority referred to in paragraph 1 of this Article, where the public display of information on the support or the organisation of a communication event or activity is not required for reasons of security or public order pursuant to Article 69(5) of Regulation (EU) 2021/1060.
The Commission shall inform the European Parliament at least once a year of the number of operations that are the subject of the derogation provided for in the second subparagraph, as well as their total cost, in an aggregated manner, with due regard to confidentiality requirements.
Article 12d
Support for adaptation linked to decarbonisation
1. Member States may use the ESF+ to provide targeted support for training aiming at skilling, up-skilling and re-skilling with a view to adaptation of workers, enterprises and entrepreneurs to change contributing to the decarbonisation of production capacities under dedicated priorities, with the objective of maintaining competitiveness, sustainability and innovation during the green transition. When selecting operations pursuant to Article 73 of Regulation (EU) 2021/1060, Member States shall give priority to micro, small and medium-sized enterprises, public employment services and the social economy. The dedicated priorities may support any of the specific objectives set out in Article 4(1), points (a) to (g), of this Regulation.
2. Member States may support the promotion of collaboration between different organisations, such as educational institutions, to support skills development in the areas referred to in paragraph 1.
3. For the purposes of paragraph 1 of this Article, the Member State concerned shall submit a reasoned request for a programme amendment in accordance with Article 24(1) of Regulation (EU) 2021/1060. Where a Member State already has programmes which include one or more priorities fulfilling the conditions set out in paragraph 1 of this Article, the Member State shall submit a request to the Commission to consider the priorities concerned as dedicated priorities for the purposes of paragraph 1 of this Article.
4. In addition to the yearly pre-financing of the programme provided for in Article 90(1) and (2) of Regulation (EU) 2021/1060, the Commission shall pay 20 % of the allocation to the dedicated priorities referred to in paragraph 1 of this Article pursuant to the decision approving the programme amendment as exceptional one-off pre-financing, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025.
Such exceptional one-off pre-financing shall be paid within 60 days of the adoption of the Commission decision approving the programme amendment pursuant to Article 24(4) of Regulation (EU) 2021/1060.
5. The amount paid as exceptional one-off pre-financing shall, pursuant to Article 90(5) of Regulation (EU) 2021/1060, be cleared from the Commission accounts no later than with the final accounting year.
Any interest generated by such exceptional one-off pre-financing shall, pursuant to Article 90(6) of Regulation (EU) 2021/1060, be used for the programme concerned in the same way as the ESF+ and be included in the accounts for the final accounting year.
Pursuant to Article 97(1) of Regulation (EU) 2021/1060, such exceptional one-off pre-financing shall not be suspended.
The pre-financing to be taken into account for the purpose of calculating amounts to be decommitted shall, pursuant to Article 105(1) of Regulation (EU) 2021/1060, include any exceptional one-off pre-financing paid.
6. By way of derogation from Article 112 of Regulation (EU) 2021/1060, the maximum co-financing rate for dedicated priorities referred to in paragraph 1 of this Article shall be increased by 10 percentage points above the co-financing rate applicable, not exceeding 100 %.’.