ANNEX VSupplementary provisions
ANNEX V ‘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 Type of operations ( 1 ) 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 ( 2 ) Number of participants with verified attendance ( 3 ) in an academic year of formal education, differentiated by ISCED ( 4 ) classification. See point 3 ( 5 ) 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) ( 6 ) 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 ’ ( 1 ) 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. ( 2 ) 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. ( 3 ) 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. ( 4 ) International Standard Classification of Education: http://ec.europa.eu/eurostat/statistics-explained/index.php/International_Standard_Classification_of_Education_(ISCED) ( 5 ) 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. ( 6 ) N/A indicates that no data is available for that particular Member State and the indicated education level.