Commission Delegated Regulation (EU) 2018/1127Show full title

“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 U.K.

a 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.
b 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.
c 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.
d International Standard Classification of Education: http://ec.europa.eu/eurostat/statistics-explained/index.php/International_Standard_Classification_of_Education_(ISCED)
e 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.
Type of operationsa	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 educationb	Number of participants with verified attendancec in an academic year of formal education, differentiated by ISCEDd classification.	See point 3e 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 U.K.

N/A

3. Amounts per participation in formal education (in EUR) (1) U.K.

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)

N/A indicates that no data is available for that particular Member State and the indicated education level.