Commission Delegated Regulation (EU) 2017/90 of 31 October 2016 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
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The rate for unit costs 6 – 11 may be adjusted by replacing the initial minimum wage rate in the calculation method that consists of the minimum wage, the cost for provision of training and indirect costs.
The rate for unit cost 12 may be adjusted by replacing the initial direct staff costs, including social security and health contributions, and/or the wages for participants, including social security and health contributions in the calculation method that consists of direct staff costs, including social security and health contributions and/or the wages for participants, including social security and health contributions.
Adjustments shall be based on the updated data as follows:
For the minimum wage, amendments to the minimum wage as set by government decree no. 567/2006 Coll,
For social security contributions, amendments to Employers' contributions to social security, defined in Act no. 589/1992 Coll., on social security, and
For health contributions, amendments to Employers' contributions to health insurance, defined in Act no. 592/1992 Coll., on premiums for health insurance.
The rate for unit costs 13 – 17 and 19 – 24 may be adjusted by replacing the initial direct staff costs, including social security and health contributions, in the calculation method that consists of direct staff costs, including social security and health contributions, plus indirect costs.
The rate for unit cost 18 may be adjusted by replacing the wages for participants, including social security and health contributions in the calculation method that consists of the cost for provision of training plus wages for participants, including social security and health contributions, plus indirect costs.
Adjustments shall be based on the updated data as follows:
For average salaries to determine wages/staff costs, changes to the latest annual published data for relevant categories from the average earnings informational system (www.ISPV.cz)
For social security contributions, changes to Employers' contributions to social security, defined in Act no. 589/1992 Coll., on social security, and
For health contributions, changes to Employers' contributions to health insurance, defined in Act no. 592/1992 Coll., on premiums for health insurance.
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