Commission Delegated Regulation (EU) 2023/1676 of 7 July 2023 supplementing Regulation (EU) 2021/1060 of the European Parliament and of the Council regarding the definition of unit costs, lump sums and flat rates and financing not linked to costs for reimbursement of expenditure by the Commission to Member States

Commission Delegated Regulation (EU) 2023/1676 of 7 July 2023 supplementing Regulation (EU) 2021/1060 of the European Parliament and of the Council regarding the definition of unit costs, lump sums and flat rates and financing not linked to costs for reimbursement of expenditure by the Commission to Member States THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) 2021/1060 of the European Parliament and of the Council of 24 June 2021 laying down common provisions on the European Regional Development Fund, the European Social Fund Plus, the Cohesion Fund, the Just Transition Fund and the European Maritime, Fisheries and Aquaculture Fund and financial rules for those and for the Asylum, Migration and Integration Fund, the Internal Security Fund and the Instrument for Financial Support for Border Management and Visa Policy OJ L 231, 30.6.2021, p. 159. , and in particular Articles 94(4) and 95(4) thereof, Whereas: (1) With a view to simplifying the use of the European Social Fund Plus (ESF+) and the Just Transition Fund (JTF) and reducing the administrative burden for beneficiaries, it is appropriate to define certain unit costs and establish amounts of financing not linked to costs available for reimbursement of the Union contribution to programmes. In line with Article 25(2) of Regulation (EU) 2021/1060, those unit costs and amounts of financing not linked to costs may be used also for operations eligible under the ESF+ and supported by the European Regional Development Fund. (2) The unit costs for reimbursement to Member States have been established on the basis of a fair, equitable and verifiable calculation method based on historical or statistical data, as referred to in Article 94(2), second subparagraph, point (a) of Regulation (EU) 2021/1060. (3) In the setting of the amounts of financing not linked to costs the Commission has observed the principle of sound financial management, in particular the principle that the resources employed are adequate for the investments undertaken. (4) Taking into account the additional efforts required for addressing the specific needs of third country nationals, including refugees and people having fled the Russian aggression against Ukraine, specific unit costs should be established for the relevant types of operations. (5) Simplifying the implementation of operations in the area of formal education, training of employees, training of registered unemployed, job-seekers or inactive people and of employment-related counselling services, will also contribute to the successful implementation of European Year of Skills. (6) Reaffirming the commitments under the European Pillar of Social Rights Action Plan The European Pillar of Social Rights Action Plan (europa.eu). with the new 2030 Union headline target on poverty and social inclusion it is appropriate to facilitate and create incentives for the implementation of operations that help to reduce the number of people at risk of poverty or social exclusion. Therefore, simplified cost options and financing-not-linked-to-cost schemes should be defined for operations offering in-home and community-based care services as well as for operations providing residential and non-residential services for victims of domestic violence and people experiencing short-term or long-term homelessness.

(7) There are the significant disparities between Member States regarding the level of costs for the types of operations concerned. In line with the principle of sound financial management, the amounts established by the Commission should reflect the specificities of each Member State. (8) In order to ensure that the unit costs remain an appropriate proxy for the costs actually incurred and that the amounts of financing not linked to costs remain adequate for the investment undertaken throughout the programming period, an appropriate adjustment method has been provided for, HAS ADOPTED THIS REGULATION:

Article 1

Subject matter and scope The conditions for reimbursement of the Union contribution to ESF+ and JTF operations on the basis of unit costs and financing not linked to costs, including the types of operations that are covered and the results to be achieved or conditions to be fulfilled, the amount of such reimbursement and the method to adjust that amount are set out in the Annex.

Article 2

Eligible expenditure The amounts calculated on the basis of this Regulation shall be regarded as eligible expenditure for the purpose of applying Regulation (EU) 2021/1060.

Article 3

Entry into force This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 7 July 2023. For the Commission The President Ursula von der Leyen

Annex

ANNEX Conditions for reimbursement of the Union contribution to programmes in accordance with Articles 94(4) and 95(4) of Regulation (EU) 2021/1060 on the basis of unit costs and financing not linked to costs for operations in the areas of formal education, training, employment-related counselling services, in-home care services and community-based day care services and support services for victims of domestic violence and homeless persons The defined amounts and conditions shall not apply to programmes that have established their own, specific simplified-cost-option or financing-not-linked-to-cost schemes in accordance with Articles 94(3) and 95(2) of Regulation (EU) 2021/1060, for the relevant types of operations.

1. OPERATIONS CONCERNING FORMAL EDUCATION WHICH MAY BE COVERED BY REIMBURSEMENT ON THE BASIS OF UNIT COSTS 1.1. Types of operations Formal education operations (from early childhood education to tertiary level including formal vocational education). 1.2. Definition of the indicator triggering payment of the unit costs Indicator name: Participant in an academic year of formal education Measurement unit for the indicator: Number of participants with verified enrolment status during an academic year of formal education, differentiated by ISCED classification. Verified enrolment means that proof of the enrolment of the student in the formal education or training course is to be verified by national authorities on two or three occasions during the academic year, in accordance with each Member State’s normal practices and procedures.

International Standard Classification of Education: http://ec.europa.eu/eurostat/statistics-explained/index.php/International_Standard_Classification_of_Education_(ISCED) 1.3. Amounts (in EUR) The amounts set in Tables 1a and 1b below cover all eligible costs directly related to the provision of core goods and services of formal education, including tuition fees, registration, exam fees, school trips, canteen costs. Other categories of costs that could be necessary for the implementation of the operation, such as participant allowances, transport, accommodation or other types of support provided to participants are not covered by the unit cost and may thus constitute additional eligible costs in accordance with Regulation (EU) 2021/1060, funds-specific regulations and national eligibility rules. If the managing authority or intermediate body in charge of implementing a programme applies these unit costs to establish the Union contribution to the programme for one operation that falls under this Regulation, these amounts shall constitute the amount that the Commission reimburses for any formal education operation under the same programme for the same type of beneficiary. Other programmes managed by different intermediate bodies or managing authorities are not concerned by this restriction. 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. For courses lasting at least one full academic year, these amounts may be reimbursed to the Member State on the following basis: 50 % for the first proof of enrolment 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 enrolment and 20 % for the third and final proof of enrolment. 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 enrolment and 50 % for the second and final proof of enrolment. Courses may take place on site, online or in a hybrid format, but must always be delivered with both trainer and participants present at the same time. To account for additional efforts required for and to address the specific needs of third-country nationals or refugees In order to define the status of third-country nationals and refugees, the below definitions apply EUR-Lex - 32011L0095 - EN - EUR-Lex (europa.eu) refugee means a third-country national who, owing to a well-founded fear of being persecuted for reasons of race, religion, nationality, political opinion or membership of a particular social group, is outside the country of nationality and is unable or, owing to such fear, is unwilling to avail himself or herself of the protection of that country, or a stateless person, who, being outside of the country of former habitual residence for the same reasons as mentioned above, is unable or, owing to such fear, unwilling to return to it, and to whom Article 12 does not apply;

country of origin means the country or countries of nationality or, for stateless persons, of former habitual residence. EUR-Lex - 32021R1147 - EN - EUR-Lex (europa.eu) third-country national means any person, including a stateless person or a person with undetermined nationality, who is not a citizen of the Union as defined in Article 20(1) TFEU. , including people having fled the Russia's war of aggression against Ukraine, specific values are set out in Table 1b for operations addressing this target group. Those values may be used instead of the corresponding values set out in Table 1a. They are not cumulative values and cannot be used in combination with Table 1a. The same conditions for reimbursement apply for values set in Tables 1a and 1b. The only difference being the target group, specific eligibility criteria and audit trail should be set for participants in line with specific national definitions and practices. 1.4. Adjustment method The unit costs and values in Table 1a may be automatically adjusted on an annual basis by applying the Labour Cost Index for education LC – Labour cost index by NACE Rev. 2 activity - nominal value, annual data [lc_lci_r2_a] NACE Rev. 2 (activity = P. Education). . Basis index setting the values in Table 1a is the LCIEducation2021 (Labour Cost index for 2021). The adjusted values with index of year N will apply for all operations concerned as of Jan 1 of the year N+1 The adjustment shall be based on the following formula: AdjustedSCO = BaseSCO x LCIEducation latest The amounts set in Table 1b may be automatically adjusted by multiplying the adjusted unit costs in Table 1a by factor 1,10. Table 1a Amounts per participant in formal education (in EUR) n/a indicates that no data is available for that particular Member State and the indicated education level. Reference year of data collection is 2021 apart from fields for FR and NL where the reference year is 2019. ATBEBGCYCZDEDKEEELESFIFRHUHREarly childhood educationED05614n/a2649213337049655109125179n/a412110618596331452627Early childhood educational developmentED014848n/an/a357n/a1327915775n/an/a413218275n/a3152n/aPre-primary educationED025793724326492771370482888012n/a299441178872596331453275Primary educationED11077785771858763538717981111035402373445668305576832335537Primary and lower secondary education (levels 1 and 2)ED1_21245193312167805550369067113385474372949699948645630543072Lower secondary educationED214177109952574893666269812117865645371957101324773192889n/aLower secondary education - generalED2413332n/a2359893666359812117705627371957101324773192889n/aLower secondary education - vocationalED25n/an/an/an/a5134n/a161265773n/an/an/an/a3301n/aUpper secondary educationED31311111124203398445773989598314060322964007867958333063359Upper secondary and post-secondary non-tertiary education (levels 3 and 4)ED3_41279111124203098445664876998314234266564007867952234113359Upper secondary education - generalED341076010812183588884926105999790293027815432756994213225n/aUpper secondary and post-secondary non-tertiary education - general (levels 34 and 44)ED34_44119331081218358888470910999790293027815432756994033225n/aUpper secondary education - vocationalED3514711113652232146246108923698955678428084717990989034013408

Upper secondary and post-secondary non-tertiary education - vocational (levels 35 and 45)ED35_4513314113652224146246060761598955782251384717990974135803408Post-secondary non-tertiary educationED42054n/a354n/a8364893n/a6276333n/an/a66884242n/aPost-secondary non-tertiary educationED44n/an/an/an/a65310323n/an/an/an/an/a6437n/an/aPost-secondary non-tertiary education - vocationalED451359n/a354n/a12224545n/a6276333n/an/a67484242n/aShort cycle tertiary educationED51485710474n/a5571391019209000n/an/a538391388829465n/aTertiary education (levels 5-8)ED5-8154839376262729004784680691733790114440298590673928283929Tertiary education excluding short-cycle tertiary education (levels 6-8)ED6-8155969338262731784756681791953790114436658590610529263353IEITLVLTLUMTNLPLPTROSISKSEEarly childhood educationED0770753463824380717293624071612767328618055173344513449Early childhood educational developmentED01n/an/an/a3794n/an/an/an/an/a37466171n/a17407Pre-primary educationED02552653463384380917293624071612767344917244731344512033Primary educationED1740461103600357717158613279363754522911695570414810677Primary and lower secondary education (levels 1 and 2)ED1_2750762823621356317931750290533753580117706000391910642Lower secondary educationED277886552366435531925610281107123749678225437006371310564Lower secondary education - generalED248324655236603532192561023094263749n/a25437006364010564 Lower secondary education - vocationalED25n/a661549564788n/a1614314131n/an/an/an/a6970n/aUpper secondary educationED3796466544369383918676962681933236611324144839426211012Upper secondary and post-secondary non-tertiary education (levels 3 and 4)ED3_4853266544420400318435962681933130611322324839431110823Upper secondary education - generalED348496594639353495169391010489972848n/a5200558938679710Upper secondary and post-secondary non-tertiary education - general (levels 34 and 44)ED34_448496n/a39353495169391010089972848n/a5200558938679689Upper secondary education - vocationalED35n/an/a5016481319760831277813537n/a3204489445513189Upper secondary and post-secondary non-tertiary education - vocational (levels 35 and 45)ED35_454192n/a5053482619344831277813320n/a4164489451512633Post-secondary non-tertiary educationED415476n/a531448432769956953601793n/a838n/a5466657Post-secondary non-tertiary educationED444192n/an/an/an/a9569n/an/an/an/an/an/a8894Post-secondary non-tertiary education - vocationalED4515476n/a531448432769862453601793n/a838n/a54575353Short cycle tertiary educationED5n/a27713637n/a473411289709956842471n/a237849996205Tertiary education (levels 5-8)ED5-86298252827502495236391275467503356299335176835348410356Tertiary education excluding short-cycle tertiary education (levels 6-8)ED6-87315252626092495264241290767453356296735177468346010788 Table 1b Amounts per participant in formal education (in EUR) addressing the specific needs of third-country nationals or refugees, including people having fled the Russian aggression against Ukraine n/a - no data is available for that particular Member State and the indicated education level.

ATBEBGCYCZDEDKEEELESFIFRHUHREarly childhood educationED06175n/a29142346407410621120035697n/a453311680655934592890Early childhood educational developmentED015333n/an/a393n/a1460717352n/an/a454520103n/a3467n/aPre-primary educationED026372796729143048427691168814n/a329445299759655934593602Primary educationED11185494352044839842598779122135942410850239135634535566091Primary and lower secondary education (levels 1 and 2)ED1_2136961026423848860554099741247260214102546610943710233603379Lower secondary educationED2155941209528329830728810794129656210409162811457180513177n/aLower secondary education - generalED2414665n/a25959830729810794129476189409162811457180513177n/aLower secondary education - vocationalED25n/an/an/an/a5648n/a177396350n/an/an/an/a3631n/aUpper secondary educationED314422122372237108296350108841081444663551704086531054136363694Upper secondary and post-secondary non-tertiary education (levels 3 and 4)ED3_41407012237223310829623096461081446582931704086531047437523694Upper secondary education - generalED34118361189320199776541911659107693223305959758326103633547n/aUpper secondary and post-secondary non-tertiary education - general (levels 34 and 44)ED34_4413126118932019977651801209107693223305959758326103433547n/aUpper secondary education - vocationalED3516182125012455160866719101591088562464708931887891087937413748 Upper secondary and post-secondary non-tertiary education - vocational (levels 35 and 45)ED35_451464512501244616086666683761088563602764931887891071539383748Post-secondary non-tertiary educationED42259n/a389n/a9195382n/a6904366n/an/a73574666n/aPost-secondary non-tertiary educationED44n/an/an/an/a71911355n/an/an/an/an/a7081n/an/aPost-secondary non-tertiary education - vocationalED451495n/a389n/a13455000n/a6904366n/an/a74234666n/aShort cycle tertiary educationED51634211521n/a6131530121129900n/an/a5922100529712511n/aTertiary education (levels 5-8)ED5-817031103142890319052637487100904169125844319449741331114321Tertiary education excluding short-cycle tertiary education (levels 6-8)ED6-817155102722890349652317498101144169125840319449671632183688IEITLVLTLUMTNLPLPTROSISKSEEarly childhood educationED0847758814207418819022686478773044361519865691379014794Early childhood educational developmentED01n/an/an/a4173n/an/an/an/an/a41216788n/a19147Pre-primary educationED02607958813723419019022686478773044379418975204379013236Primary educationED1814467213960393518874674687304129575212856127456211745Primary and lower secondary education (levels 1 and 2)ED1_2825769103983391919724825299584128638119476600431111706Lower secondary educationED285667207403139092118211309117834124746127977707408511620Lower secondary education - generalED2491567207402638852118211253103694124n/a27977707400411620 Lower secondary education - vocationalED25n/a727754525267n/a1775815544n/an/an/an/a7667n/aUpper secondary educationED38760731948064223205431058990123559672526555323468812114Upper secondary and post-secondary non-tertiary education (levels 3 and 4)ED3_49385731948624404202781058990123443672524555323474211905Upper secondary education - generalED349345654043293844186331111598973133n/a57206148425410681Upper secondary and post-secondary non-tertiary education - general (levels 34 and 44)ED34_449345n/a43293844186331111098973133n/a57206148425410657Upper secondary education - vocationalED35n/an/a5517529521736914385593891n/a3514938490114508Upper secondary and post-secondary non-tertiary education - vocational (levels 35 and 45)ED35_454611n/a5558530921279914385593652n/a4574938496713897Post-secondary non-tertiary educationED417023n/a5845532730461052658961972n/a922n/a6017323Post-secondary non-tertiary educationED444611n/an/an/an/a10526n/an/an/an/an/an/a9783Post-secondary non-tertiary education - vocationalED4517023n/a584553273046948658961972n/a922n/a60035888Short cycle tertiary educationED5n/a30484001n/a520712417780962532718n/a261654996825Tertiary education (levels 5-8)ED5-86928278130252744260031403074253691329238687518383311392Tertiary education excluding short-cycle tertiary education (levels 6-8)ED6-88047277928702744290671419774203691326338688214380611866

1. OPERATIONS CONCERNING TRAINING OF REGISTERED UNEMPLOYED, JOB-SEEKERS OR INACTIVE PEOPLE 2.1. Types of operations Any operations concerning training of registered unemployed, jobseekers or inactive people. The training courses may be primarily either institutional or workplace-based, but must be delivered at least partly in an institutional setting. In the case of institutional training, courses may take place on site, online or in a hybrid format, but must always be delivered with both trainer and participants present at the same time. Workplace-based training courses must always take place on site. 2.2. Definition of the indicator triggering payment of the unit costs Indicator name: Participants who have successfully completed a training course. Measurement unit for the indicator: Number of participants who have successfully completed a training course. A training course shall be considered as successfully completed when there is a document demonstrating completion in accordance with national rules or practices. For example, this could be a certificate issued by the training provider or an equivalent document which is acceptable under national rules or practices. The condition of successfully completing a training course shall not be regarded as being met where a participant only successfully completes some of the modules within a training course. 2.3. Amounts (in EUR) The amounts set in Tables 2a and 2b below cover all eligible costs directly related to the provision of training courses. Other categories of costs that could be necessary for the implementation of the operation, such as participant allowances, transport, accommodation or other types of support provided to participants are not covered by the unit cost and may thus constitute additional eligible costs in accordance with the Regulation (EU) 2021/1060, funds specific regulations and national eligibility rules. If the managing authority or intermediate body in charge of implementing a programme applies these unit costs to establish the Union contribution to the programme for one operation that falls under this Regulation, these amounts shall constitute the amount that the Commission reimburses for any operation concerning training of registered unemployed, job-seekers or inactive people under the same programme managed by the same body for the same type of beneficiary. Other programmes managed by different intermediate bodies or managing authorities are not concerned by this restriction. To account for additional efforts required for and to address the specific needs of third-country nationals or refugees In order to define the status of third-country nationals and refugees, the below definitions apply EUR-Lex - 32011L0095 - EN - EUR-Lex (europa.eu) refugee means a third-country national who, owing to a well-founded fear of being persecuted for reasons of race, religion, nationality, political opinion or membership of a particular social group, is outside the country of nationality and is unable or, owing to such fear, is unwilling to avail himself or herself of the protection of that country, or a stateless person, who, being outside of the country of former habitual residence for the same reasons as mentioned above, is unable or, owing to such fear, unwilling to return to it, and to whom Article 12 does not apply;

country of origin means the country or countries of nationality or, for stateless persons, of former habitual residence. EUR-Lex - 32021R1147 - EN - EUR-Lex (europa.eu) third-country national means any person, including a stateless person or a person with undetermined nationality, who is not a citizen of the Union as defined in Article 20(1) TFEU. , including people having fled the Russia's war of aggression against Ukraine, specific values are set out in Table 2b for operations addressing this target group. Those values may be used instead of the corresponding values set out in Table 2a. They are not cumulative values and cannot be used in combination with Table 2a. The same conditions for reimbursement apply for values set in both Tables 2a and 2b. The only difference being the target group, specific eligibility criteria and audit trail should be set for participants in line with specific national definitions, rules and practices. For those Member States listed in Table 5: the amounts mentioned in Tables 2a and 2b shall be multiplied by the index for the relevant regional Programme; where programmes cover more than one region, the amount to be reimbursed shall be in accordance with the region in which the operation or project is implemented. 2.4. Adjustment method This unit cost in Table 2a may be automatically adjusted on an annual basis by applying the Labour Cost Index for education LC – Labour cost index by NACE Rev. 2 activity - nominal value, annual data [lc_lci_r2_a] NACE Rev. 2 (activity = P. Education). . The base index used for setting the values in Table 2a is the LCIEducation2021 (Labour Cost index for 2021). The adjusted values with index of year N will apply for all operations concerned as of Jan 1 of the year N+1 The adjustment shall be based on the following formula: AdjustedSCO = BaseSCO x LCIEducation latest The unit costs set in Table 2b may be automatically adjusted by multiplying the adjusted unit costs in Table 2a by factor 1,10. Table 2a Amounts for training of registered unemployed, jobseekers or inactive people (in EUR) Reference year is 2021 apart from fields marked with a – reference year is 2019 for these fields. Member StateATBEBGCYCZDEDKEEELESFIFRHUHREUR294436351143313383877576344105221932870614165122464831Member StateIEITLVLTLUMTNLPLPTROSISKSEEUR1236236971103206019971329252197851216124410886268555 Table 2b Amounts for training of registered unemployed, jobseekers or inactive people (in EUR) addressing the specific needs of third-country nationals or refugees, including people having fled the Russian aggression against Ukraine Member StateATBEBGCYCZDEDKEEELESFIFRHUHREUR323939981257344692285336979115724133158675571632711914Member StateIEITLVLTLUMTNLPLPTROSISKSEEUR1359840671213226621968362157418631338136811976899411 3. OPERATIONS CONCERNING PROVISION OF TRAINING TO EMPLOYED PERSONS 3.1. Types of operations Any operations concerning training activities which have as primary objectives the acquisition of new competences or the development and improvement of existing ones, and which are financed at least partly by the enterprises for their employees who have a working contract. Apprenticeships or training contracts are excluded.

Training courses may take place on site, online or in a hybrid format, but must always be delivered with both trainer and participants present at the same time. 3.2. Definition of the indicators triggering payment of the unit costs Indicator name: 1) Hourly rate of training provided to employed persons. 2) Hourly rate of salary paid to an employee while on a training course. Measurement unit for the indicator: 1) Number of completed hours of training provided to employed persons per participant. 2) Number of hours of salary paid to an employee while on a training course. The number of hours needs to be demonstrated by a verifiable time management system in line with accepted standard national practices. 3.3. Amounts (in EUR) The amounts set in Tables 3a and 3b cover all eligible costs of the operation, including following cost categories: fees and payments for training courses; travel and allowance for participants related to training courses; labour costs of internal trainers for training courses (direct and indirect costs); costs for training centre, training rooms and teaching materials. Time spent on the training courses refers to paid working time (in hours) spent on training courses; this only covers the actual training time, and only the time spent during paid working time. Where the salary of the employee while on a training course is not an eligible cost, only unit cost 1) shall be reimbursed. Where the salary of the employee while on training is considered as an eligible cost, the combined amount from unit costs 1) and 2) may be reimbursed. As defined in the CPR specific eligibility criteria and audit trail requirements should be set in line with specific national definitions, rules and practices. If the managing authority or intermediate body in charge of implementing a programme applies these unit costs to establish the Union contribution to the programme for one operation that falls under this Regulation, these amounts shall constitute the amount that the Commission reimburses for any operation concerning the provision of training to employed persons under the same programme managed by the same body for the same type of beneficiary. Other programmes managed by different intermediate bodies or Managing Authorities are not concerned by this restriction. To account for additional efforts required for and to address the specific needs of third-country nationals or refugees In order to define the status of third-country nationals and refugees, the below definitions apply in line with specific national definitions EUR-Lex - 32011L0095 - EN - EUR-Lex (europa.eu) refugee means a third-country national who, owing to a well-founded fear of being persecuted for reasons of race, religion, nationality, political opinion or membership of a particular social group, is outside the country of nationality and is unable or, owing to such fear, is unwilling to avail himself or herself of the protection of that country, or a stateless person, who, being outside of the country of former habitual residence for the same reasons as mentioned above, is unable or, owing to such fear, unwilling to return to it, and to whom Article 12 does not apply;

country of origin means the country or countries of nationality or, for stateless persons, of former habitual residence. EUR-Lex - 32021R1147 - EN - EUR-Lex (europa.eu) third-country national means any person, including a stateless person or a person with undetermined nationality, who is not a citizen of the Union as defined in Article 20(1) TFEU. , including people having fled the Russia's war of aggression against Ukraine, specific values are set out in Table 3b for operations addressing this target group. These values may be used instead of the corresponding values set in Table 3a. They are not cumulative values and cannot be used in combination with Table 3a. The same conditions for reimbursement apply for values set in both Tables 3a and 3b. The only difference being the target group, specific eligibility criteria and audit trail should be set for participants in line with specific national definitions and practices. For those Member States listed in Table 5: the amounts set in Tables 3a and 3b shall be multiplied by the index for the relevant Regional Programme; where programmes cover more than one region, the amount to be reimbursed shall be in accordance with the region in which the operation or project is implemented. 3.4. Adjustment method The unit cost set in Table 3a may be automatically adjusted on an annual basis by applying the Labour Cost Index for education LC – Labour cost index by NACE Rev. 2 activity - nominal value, annual data [lc_lci_r2_a] NACE Rev. 2 (activity = P. Education). and the Labour Cost Index for Administrative support. Basis index used for setting the values in Tables 3a was the LCIEducation2021 and the LCIAdminSupport2021 - (Labour Cost index for 2021). The adjusted values with index of year N will apply for all operations concerned as of Jan 1 of the year N+1. 1) The adjustment of the hourly rate for training of employed persons shall be based on the following formula: AdjustedSCO = BaseSCO x LCIEducation latest 2) The adjustment of the hourly rate for salary of an employee while on training shall be based on the following formula: AdjustedSCO = BaseSCO x LCIAdminSupport latest The unit costs set in Table 3b may be automatically adjusted by multiplying the adjusted unit costs in Table 3a by factor 1,10. Table 3a Amounts for training of employed persons (in EUR) Reference year is 2021 apart from fields marked with a – reference year is 2019 for these fields. ATBEBGCYCZDEDKEEELESFIFRHUHRHourly rate – training of employed persons (EUR)44,8425,638,7521,3713,5240,6044,3119,1919,1618,9842,3637,9321,1612,42Hourly rate of salary paid to an employee while on a training course (EUR)32,6933,552,9613,3910,6827,6135,5910,0013,8720,3729,2626,757,277,41IEITLVLTLUMTNLPLPTROSISKSEHourly rate – training of employed persons (EUR)36,2327,9010,6010,8831,3123,0634,7314,5210,340,4524,2715,4167,97Hourly rate of salary paid to an employee while on a training course (EUR)32,7725,3010,125,3426,888,8323,916,7512,394,499,7518,4936,47 Table 3b

Amounts for training of employed persons (in EUR) addressing the specific needs of third-country nationals or refugees, including people having fled the Russian aggression against Ukraine ATBEBGCYCZDEDKEEELESFIFRHUHRHourly rate – training of employed persons (EUR)49,3228,209,6323,5114,8744,6648,7521,1021,0720,8846,6041,7223,2713,67Hourly rate of salary paid to an employee while on a training course (EUR)35,9636,913,2614,7311,7530,3739,1411,0115,2522,4132,1829,428,008,15IEITLVLTLUMTNLPLPTROSISKSEHourly rate – training of employed persons (EUR)39,8530,7011,6611,9634,4425,3638,2015,9711,380,4926,7016,9574,77Hourly rate of salary paid to an employee while on a training course (EUR)36,0427,8311,135,8729,579,7226,307,4213,624,9410,7320,3440,12 4. OPERATIONS CONCERNING THE PROVISION OF EMPLOYMENT-RELATED COUNSELLING SERVICES 4.1. Types of operations Any operations concerning the provision of employment-related counselling services to registered unemployed, jobseekers or inactive people. Employment-related counselling services can be provided in a one-on-one situation or as part of a group. They include all services and activities undertaken by the public employment service (PES) and services provided by other public agencies or any other bodies contracted under public finance, which facilitate the integration of unemployed persons and other jobseekers in the labour market, or which assist employers in recruiting and selecting staff. 4.2. Definition of the indicators triggering payment of the unit costs Indicator name: 1) Hourly rate for provision of counselling services. 2) Monthly rate for provision of counselling services. 3) Annual rate for provision of counselling services. Measurement unit for the indicator: Number of hours of counselling services provided to registered unemployed, jobseekers or inactive people. Number of months of counselling services provided to registered unemployed, jobseekers or inactive people. Number of years of counselling services provided to registered unemployed, jobseekers or inactive people. The number of hours needs to be demonstrated by a verifiable time management system. The number of months and or years need to be demonstrated in accordance with the usual national administrative practices for this type of time registration or justification. The unit cost covers the provision of counselling services during 1 hour/month/year regardless of the number of persons receiving the service. When applying the monthly or yearly rate in case of part-time provision, the amount shall be established on a pro rata basis of the monthly or yearly rate. Specific eligibility criteria and audit trail should be set in line with specific national definitions, rules and practices. 4.3. Amounts (in EUR) The amounts set in Tables 4a and 4b cover all eligible costs of the operation (i.e. direct staff costs + flat rate of 40 % to cover all other eligible costs), except for allowances paid to participants, which may thus constitute additional eligible costs in accordance with Regulation (EU) 2021/1060, Fund-specific Regulations and national eligibility rules.

If the managing authority or intermediate body in charge of implementing a programme applies these unit costs to establish the Union contribution to the programme for one operation that falls under this Regulation, these amounts shall constitute the amount that the Commission reimburses for any operation concerning the provision of employment-related counselling services under the same programme managed by the same body for the same type of beneficiary. Other programmes managed by different intermediate bodies or managing authorities are not concerned by this restriction. To account for additional efforts required for and to address the specific needs of third-country nationals or refugees In order to define the status of third-country nationals and refugees, the below definitions apply EUR-Lex - 32011L0095 - EN - EUR-Lex (europa.eu) refugee means a third-country national who, owing to a well-founded fear of being persecuted for reasons of race, religion, nationality, political opinion or membership of a particular social group, is outside the country of nationality and is unable or, owing to such fear, is unwilling to avail himself or herself of the protection of that country, or a stateless person, who, being outside of the country of former habitual residence for the same reasons as mentioned above, is unable or, owing to such fear, unwilling to return to it, and to whom Article 12 does not apply; country of origin means the country or countries of nationality or, for stateless persons, of former habitual residence. EUR-Lex - 32021R1147 - EN - EUR-Lex (europa.eu) third-country national means any person, including a stateless person or a person with undetermined nationality, who is not a citizen of the Union as defined in Article 20(1) TFEU. , including people having fled the Russia's war of aggression against Ukraine, specific values are set out in Table 4b for operations addressing this target group. These values may be used instead of the corresponding values set in Table 4a. They are not cumulative values and cannot be used in combination with Table 4a. The same conditions for reimbursement apply for values set in both Tables 4a and 4b. The only difference being the target group, specific eligibility criteria and audit trail should be set for participants in line with specific national definitions and practices. For those Member States listed in Table 5: the amounts mentioned in Tables 4a and 4b shall be multiplied by the index for the relevant regional Programme; where programmes cover more than one region, the amount to be reimbursed shall be in accordance with the region in which the operation or project is implemented. 4.4. Adjustment method This unit cost may be automatically adjusted on an annual basis by applying the Labour Cost Index for Public Administration. Basis index used for setting the values in Tables 4a and 4b is the LCIPublic Administration 2021 - (Labour Cost index for 2021). The adjusted values with index of year N will apply for all operations concerned as of Jan 1 of the year N+1

Hourly rate: Adjusted SCO = Base SCO x LCIPublic administration year N LC – Labour cost index by NACE Rev. 2 activity - nominal value, annual data [lc_lci_r2_a] NACE Rev. 2 (activity = O. Public administration and defence; compulsory social security) Monthly rate: Adjusted SCO = Adjusted SCOHourly rate x Ti x 4,348121417 Ti - average hours worked per week of full-time employment in country concerned; 4,348121417 – number of work weeks per month; Yearly rate: Adjusted SCO = Adjusted SCOMonthly rate x 52,177457 52,177457 – number of weeks per year; The unit costs set in Table 4b may be automatically adjusted by multiplying the adjusted unit costs in Table 4a by factor 1,10. Table 4a Unit cost rates for provision of counselling services (in EUR) - 2021 price levels ATBEBGCYCZDEDKEEELESFIFRHUHRHourly rate (EUR)48,3046,747,3634,6417,5154,6962,5724,4323,6023,5951,4753,7722,2413,18Monthly (EUR)890483521306626631589750104464303450441648997946939162338Yearly rate (EUR)1068441002281566675189378921169981253475163954044499731079571136324699228064IEITLVLTLUMTNLPLPTROSISKSEHourly rate (EUR)38,5435,3715,6220,0341,6316,8442,4911,6631,7121,1238,3214,7260,79Monthly (EUR)68386260273934847349308275192116575137016896263710757Yearly rate (EUR)820537512032861417918819536984902352538769011444038275731634129094 Table 4b Unit cost rates for provision of counselling services addressing the specific needs of third-country nationals or refugees, including people having fled the Russian aggression against Ukraine (in EUR) - 2021 price levels ATBEBGCYCZDEDKEEELESFIFRHUHRHourly rate (EUR)53,1351,428,1038,1019,2660,1668,8226,8825,9525,9556,6259,1524,4614,50Monthly (EUR)97949188143768923474107251149147334954458198961041643082572Yearly rate (EUR)1175281102501723282708416811286971378825680359448549701187531249955169130870IEITLVLTLUMTNLPLPTROSISKSEHourly rate (EUR)42,4038,9117,1822,0345,8018,5246,7412,8334,8823,2342,1516,1966,87Monthly (EUR)75226886301338328084339082712328632640717585290111833Yearly rate (EUR)902588263236148459709701440682992592792575912488449103334798142004 5. INDEX TO BE APPLIED FOR DIFFERENT REGIONS PER MEMBER STATE Table 5 Index to be applied for the amounts for the following regions Belgium1,00Brussels Capital1,26Flanders0,97Wallonia0,91France1,00Île de France1,32Aquitaine0,87Champagne-Ardenne0,88Midi-Pyrénées0,91Picardie0,91Limousin0,84Haute-Normandie0,96Rhône-Alpes0,97Centre0,89Auvergne0,86Basse-Normandie0,86Languedoc-Roussillon0,84Bourgogne0,87Provence-Alpes-Côte d'Azur0,93Nord - Pas-de-Calais0,95Corse0,93Lorraine0,90Guadeloupe1,01Alsace0,97Martinique0,90Franche-Comté0,89Guyane0,99Pays de la Loire0,90La Réunion0,83Bretagne0,86Mayotte0,64Poitou-Charentes0,83 Germany1,00Baden-Württemberg1,08Niedersachsen0,93Bayern1,05Nordrhein-Westfalen1,02Berlin0,98Rheinland-Pfalz0,96Brandenburg0,82Saarland0,98Bremen1,06Sachsen0,81Hamburg1,21Sachsen-Anhalt0,82Hessen1,12Schleswig-Holstein0,87Mecklenburg-Vorpommern0,79Thüringen0,82Greece1,00Anatoliki Makedonia, Thraki0,81Sterea Ellada0,90Kentriki Makedonia0,88Peloponnisos0,79Dytiki Makedonia1,12Attiki1,23Ipeiros0,79Voreio Aigaio0,90Thessalia0,83Notio Aigaio0,97Ionia Nisia0,82Kriti0,83Dytiki Ellada0,81Italy1,00Piemonte1,04Marche0,90Valle d'Aosta1,00Lazio1,07Liguria1,01Abruzzo0,89Lombardia1,16Molise0,82Provincia Autonoma di Bolzano/Bozen1,15Campania0,84

Provincia Autonoma di Trento1,04Puglia0,82Veneto1,03Basilicata0,86Friuli-Venezia Giulia1,08Calabria0,75Emilia-Romagna1,06Sicilia0,86Toscana0,95Sardegna0,84Umbria0,87Poland1,00Lódzkie0,75Wielkopolskie1,16Mazowieckie1,26Zachodniopomorskie1,06Malopolskie1,05Lubuskie0,88Slaskie1,19Dolnoslaskie1,22Lubelskie0,60Kujawsko-Pomorskie0,91Podkarpackie0,81Warminsko-Mazurskie0,83Swietokrzyskie0,63Pomorskie0,78Podlaskie0,73Portugal1,00Norte0,86Algarve0,87Centro0,84Área Metropolitana de Lisboa1,33Alentejo0,91Região Autónoma dos Açores0,91Região Autónoma da Madeira0,95 Spain1,00Galicia0,88Extremadura0,84Principado de Asturias0,98Cataluña1,09Cantabria0,96Comunidad Valenciana0,91País Vasco1,17Illes Balears0,96Comunidad Foral de Navarra1,07Andalucía0,87La Rioja0,92Región de Murcia0,84Aragón0,98Ciudad Autónoma de Ceuta1,07Comunidad de Madrid1,18Ciudad Autónoma de Melilla1,04Castilla y León0,91Canarias0,91Castilla-la Mancha0,88 6. IN-HOME CARE SERVICES AND COMMUNITY-BASED DAY CARE SERVICES 6.1. Types of operations Any operation concerning the provision of in-home care services and community-based day care services for elderly people, adults with physical and mental disabilities, and children with physical disabilities.

1. In-home care services are services delivered at the home of the care receiver to aid those persons who cannot take care of themselves, due to objective circumstances, in Activities of Daily Living (ADLs), such as bathing, dressing and eating, or in Instrumental Activities of Daily Living (IADLs), such as preparing meals, managing money, shopping for groceries or personal items. In-home care services also include mobile nursing care and home-based therapeutic services. The following types of activities shall be eligible for reimbursement: a) in-home personal assistance; b) provision of personal hygiene services; c) in-home respite care; d) home-based therapeutic and rehabilitation services (only for physical disabilities); e) home-based nursing care support for independent living (excluding purchase of equipment); f) social rehabilitation services. Member States are required to provide at least activities referred to in points (a), (b) and (c) cumulatively, i.e. in order to be able to claim the related expenditure based on the unit cost.
2. Community-based day care services are most often provided in day care centres – institutions that provide social care and social rehabilitation services during the day. Day care centres are open structures for hospitality and care of people who cannot take full care of themselves, and usually have chronic illnesses. They enable participants to socialise and enjoy planned activities in a group setting, while receiving care in a structured setting during daytime hours. The following types of activities shall be eligible for reimbursement: nursing care; respite care; functional and social skills development services; group activities involving mental stimulation group exercise and wellness programmes. Member States are required to provide the whole set of types of activities set above for the operations of community-based day care services to be eligible for reimbursement.

6.2. Definition of the indicator triggering payment of the unit costs Indicator name:

1. Provision of in-home care services
2. Provision of community-based day care services Measurement unit for the indicator:
3. Number of participant hours/days/months/years for all participants receiving in-home care services
4. Number of participant hours/days/months/years for all participants receiving community-based day care services 6.3. Amounts (in EUR) The amounts set in Tables 6 and Table 7 below cover all eligible costs of the operation For further details see study on Simplified cost options and Financing not linked to costs in the area of social inclusion and youth for further details: Publications catalogue - Employment, Social Affairs & Inclusion - European Commission (europa.eu). . When devising a single operation for the provision of in-home care services and community-based day care services supported by ESF+, Member States are not allowed to pick and choose from the list of eligible activities set out under points 6.1.1 and 6.1.2. Member States are required to provide the full set of standard activities set under point 6.1.2 for the community-based day care service operations to be eligible for reimbursement, or in the case of in-home care at least the activities referred to in points (a), (b) and (c) of point 6.1.1 cumulatively. Documents required to justify that relevant activities took place, and that all claimed outputs were realised, are those required in accordance with each Member State’s normal practices and procedures. Managing authorities need to clearly define the audit trail. Examples of justification documents For in-home care services: Carer contract, records of self-reporting by carers; carers assessment by a general practitioner of a person provided with in-home care services or by local social services and/or equivalent documentation Activity timesheets of carers (for use of the hourly rate) or other verifiable time management records For community-based day care services: Participant enrolment and attendance records Activity timesheets of day care workers (for use of the hourly rate) or other verifiable time management records If the managing authority or intermediate body in charge of implementing a programme applies these unit costs to establish the Union contribution to the programme for one operation that falls under this Regulation, these amounts shall constitute the amount that the Commission reimburses for any operation concerning the provision of in-home care services and community-based day care services under the same programme for the same type of beneficiary. Other programmes managed by different intermediate bodies or managing authorities are not concerned by this restriction. 6.4. Adjustment method Unit cost values for both types of care services can be adjusted annually on the basis of Eurostat’s Labour Cost Index (LCI) for the economic activity human health and social work services. The adjusted values with index of year N will apply for all operations concerned as of Jan 1 of the year N+1

The formula for adjustment: Unit cost value of a Member State X LCI index of Member State X Table 6 Unit costs for the in-home care services – 2021 price levels Based on eight contact hours Based on 160 contact hours Based on 1 720 contact hours ATBEBGCYCZDEDKEEELESFIFRHUHRHourly rate - EUR37,1934,366,5213,5415,0135,0144,3614,2413,1626,2032,9532,297,2912,83Daily rate - EUR2972755210812028035511410521026425858103Monthly rate - EUR59505498104421662401560270982279210541935271516711662053Yearly rate - EUR7139965971125262599228810672248517827349252615031463257620051398824635IEITLVLTLUMTNLPLPTROSISKSEHourly rate - EUR36,1031,8610,6610,6647,1918,5940,5610,9815,1111,2020,5513,8136,10Daily rate - EUR28925585853781493248812190164110289Monthly rate - EUR5776509717051705755129756489175724181792328822095776Yearly rate - EUR69312611702045920459906063570077871210862901921503394582651469312 Table 7 Unit costs for the community-based day care services – 2021 price levels Based on eight contact hours Based on 160 contact hours Based on 1 720 contact hours ATBEBGCYCZDEDKEEELESFIFRHUHRHourly rate - EUR28,7826,595,0510,4811,6127,1034,3411,0210,1820,2825,5024,995,649,93Daily rate - EUR23021340849321727588811622042004579Monthly rate - EUR460542558081676185843365494176416293245408039999021589Yearly rate - EUR552605105996952011722298520296592521167195513894148959479891082619066IEITLVLTLUMTNLPLPTROSISKSEHourly rate - EUR27,9424,668,258,2536,5214,3931,398,5011,708,6715,9110,6927,94Daily rate - EUR224197666629211525168946912786224Monthly rate - EUR4470394513201320584423035022136018721387254517104470Yearly rate - EUR53645473431583515835701262763060269163202246016643305392052153645 7. FINANCING NOT LINKED TO COSTS FOR OPERATIONS PROVIDING SERVICES FOR VICTIMS OF DOMESTIC VIOLENCE (AND THEIR CHILDREN) AND FOR HOMELESS PERSONS 7.1. Types of operations The operations covered by the financing not linked to costs solution in this service module include services for victims of domestic violence and persons experiencing short-term or long-term homelessness provided as a service package of: Residential services, such as emergency accommodation for the participant; and Non-residential services, such as counselling and intervention through social work with the participant. 7.2. Description of conditions to be fulfilled or results to be achieved with a timeline The release of funds is linked to the fulfilment of the following conditions:

1. Verified provision of residential and/or non-residential services for a pre-defined fixed-size cohort of participants, to be clearly set by each Member State in the call for operations. Released funds also include payments for achievement of the following outcomes:
2. Homeless people and victims of domestic violence and their children moving from emergency or temporary accommodation into conventional housing accommodation of adequate quality as regards health and safety and adapted to the specific family structure with long-term Long-term is defined as one year and more (according to ETHOS – European Typology of Homelessness and Housing Exclusion).

tenancies. 7.3. Definition of the indicator a) triggering payment of the unit cost for the provision of services Indicator name: Provision of one hour/day/month of eligible services for a fixed-size cohort of participants, pre-defined by the managing authority. Measurement unit for the indicator: Number of service hours/days/months spent providing eligible services for a fixed-size cohort of participants, pre-defined by the managing authority. b) triggering reimbursement of successful outcomes Indicator name:

1. Positive change in housing status by a participant receiving eligible services Positive change in housing status means moving from emergency/temporary accommodation into conventional housing accommodation of adequate quality as regards health and safety and adapted to the specific family structure with long-term tenancies. .
2. Sustained outcome in housing by a participant receiving eligible services. Measurement unit for the indicator:
3. Number of homeless persons and victims of domestic violence moving into conventional housing accommodation of adequate quality as regards health and safety and adapted to the specific family structure with long-term tenancy.
4. Number of homeless persons and victims of domestic violence who, after successfully moving into conventional housing accommodation of adequate quality as regards health and safety and adapted to the specific family structure with long-term tenancy, have sustained this outcome for a fixed duration.
5. Intermediate deliverables triggering reimbursement of sustained outcomes in housing (b) These deliverables are cumulative milestones and their related unit cost may be claimed for each milestone (i.e. 3, 6, 12, 18 months), once it has been achieved.
6. Number of achieved entries to permanent housing.
7. Number of sustained movements to conventional housing accommodation of adequate quality as regards health and safety and adapted to the specific family structure with long-term tenancy for 3 months after entry.
8. Number of sustained movements to conventional housing accommodation of adequate quality as regards health and safety and adapted to the specific family structure with long-term tenancy for 6 months after entry.
9. Number of sustained movements to conventional housing accommodation of adequate quality as regards health and safety and adapted to the specific family structure with long-term tenancy for 12 months after entry.
10. Number of sustained movements to conventional housing accommodation of adequate quality as regards health and safety and adapted to the specific family structure with long-term tenancy for 18 months after entry. The values defined in Tables 8 and Table 9 cover all eligible costs of the operation. Documents required to justify that relevant activities took place, and that all claimed outcomes were realised are those required in accordance with each Member State’s normal practices and procedures. Managing authorities need to clearly define the audit trail. Examples of justification documents required:

For services provided to victims of domestic violence and their children: Letter from a domestic violence advocate, social service agency, emergency accommodation provider or medical assistance provider on letterhead, or other supporting documentation, such as police report, restraining order or similar documents, medical report of injuries to justify the eligibility of the participant. Individual participant file containing date of entry into the operation, name of social worker/counsellor (or similar staff) in the emergency accommodation, details of provided services, signed by the participant and co-signed by the responsible staff member. For services provided to homeless persons: Letter or other form of documentation (such as court order of eviction, letter from local fire or police department, insurance company, former landlord) signed by an outreach worker or service worker from an organisation able to verify that the person in question is, in fact, homeless, or written statement prepared by the participant about the participant’s previous living place (if unable to verify by an outreach worker or service worker). Individual participant file containing date of entry into the operation, name of social worker/counsellor (or similar staff) in the emergency accommodation, details of provided services, signed by the participant and co-signed by the responsible staff member. For outcome-based payments provided to victims of domestic violence and/or homeless persons: Copy of tenancy agreements of the permanent accommodation including clear indication of start date and end date of said tenancy (to be signed by the participant and co-signed by the housing agency or equivalent). If the managing authority or intermediate body in charge of implementing a programme applies these unit costs to establish the Union contribution to the programme for one operation that falls under this Regulation, these amounts shall constitute the amount that the Commission reimburses for any operation providing support to services for victims of domestic violence (and their children) and for homeless persons under the same programme for the same type of beneficiary. Other programmes managed by different intermediary bodies or managing authorities are not concerned by this restriction. 7.4. Adjustment method The amounts calculated for the provision of services (Table 8) can be adjusted annually based on Eurostat labour costs and HICP inflation on services and accommodation costs. The adjusted values with index of year N will apply for all operations concerned as of Jan 1 of the year N+1. The formula for adjustment: Unit value for Member State X LCI and HICP combined index for Member State X The amounts calculated for outcome-based payments (Table 9) can be adjusted annually, based on the HICP inflation on services and accommodation costs. The adjusted values with index of year N will apply for all operations concerned as of Jan 1 of the year N+1 The formula for adjustment: Unit value for Member State X HICP index for Member State X

Table 8 Unit values for the provision of services within the module Crises and emergencies – 2021 price levels Based on eight service hours Based on 160 service hours These are fixed amounts for the overall delivery of the service to a fixed-size cohort of participants. They are not amounts per individual participant. ATBEBGCYCZDEDKEEELESFIFRHUHRHourly rate - EUR57,9055,8124,9643,4738,5956,7362,2237,4537,7544,6256,3152,8031,6631,17Daily rate - EUR463447200348309454498300302357450422253249Monthly rate - EUR92648930399469556175907799555991604071399010844750654988IEITLVLTLUMTNLPLPTROSISKSEHourly rate - EUR64,6648,2733,6537,0785,4841,8757,7732,8339,9929,5240,2735,8458,60Daily rate - EUR517386269297684335462263320236322287469Monthly rate - EUR103467722538459311367666999244525363984723644357359376 Table 9 Outcome financing through fixed lump sums for the service module 'Crises and emergencies' – 2021 price levels The amounts are disbursed per individual participant achieving the successful outcome. ATBEBGCYCZDEDKEEELESFIFRHUHREntry into accommodation – EUR (a)611589263458407598656395398470594557334329Sustained accommodation for 3, 6, 12, 18 months – EUR (b)183217667901375122117951968118511941411178116701001986IEITLVLTLUMTNLPLPTROSISKSEEntry into accommodation – EUR (a)682509355391901441609346422311425378618Sustained accommodation for 3, 6, 12, 18 months – EUR (b)204515271065117327041324182810391265934127411341854