Commission Delegated Regulation (EU) 2015/2195 of 9 July 2015 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

Conditions for reimbursement of expenditure on the basis of standard scales of unit costs to Lithuania

1. Definition of standard scales of unit costs

2. Adjustment of amounts

The amounts of unit costs 1 to 4 may be adjusted by the second quarter of each year by taking into account, in year N, the published inflation rate for consumer prices (Harmonized Index of Consumer Prices (HICP) at https://osp.stat.gov.lt/en/statistiniu-rodikliu-analize#/ for year N-1.

The amounts of unit costs 1 to 4 may also be adjusted by replacing:

— the national minimum wage rate in Lithuania;

— the maximum expenses that cover vocational training;

— the training scholarship coefficient laid down in the Republic of Lithuanian Law of the Employment Support;

— the 1 kilometre tariff fee approved by the Order of the Minister of Social Security and Labour (20 July, 2010, Order No A1-352 on 1 kilometre tariff approval) in the calculation method; and

— the indirect costs flat rate stated in The Application of Flat rate to Indirect Project Costs Scheme approved by the Order of the Minister of Finance (8 October, 2014, Order No 1K-316 on the projects administration and financing regulation approval);

in the calculation method whereby the total cost of vocational training consists of the total of: vocational training services costs, vocational training scholarships costs, travel expenses to the place of vocational training and back, accommodation costs, costs of compulsory health screening and vaccination against infectious diseases and indirect costs.

The amounts of unit cost 5 may be re-calculated once a year, in year N, when the Lithuanian Department of Statistics (Statistics Lithuania) publishes the annual (in the absence of an annual – quarterly) data on average wage by type of economic activity for year N-1. The adjustment shall be made no later than by the second quarter of year N (¹). The amounts are re-calculated based on data about the average wages and salaries from year N-1 (using annual data) or from the latest four quarters (using quarterly data).

The amounts of unit cost 5 may be re-calculated also when the values of the state social insurance contributions, paid by the employer, and contributions to the Guarantee Fund and long-term employment benefits fund change on the basis of established legal acts of the Republic of Lithuania,

The amount of unit cost 6 may be adjusted by any change in:

— the value of the average monthly wages (gross) in the public sector in the previous calendar year, as announced by the Lithuanian Department of Statistics.

— the rates (by percent) of contributions of the Social Insurance or Guarantee Fund defined in the legal acts of the Republic of Lithuania or legal acts regulating the duration of annual leave.

The amount may be adjusted on 1 July each year and shall be applied only to new contracts.

The amounts of unit cost 7 may be adjusted annually, in year N, using the monthly wage (gross) index of year N-1 as specified by the Lithuanian Department of Statistics compared to year N-2 (²).

The amounts of unit cost 8 may be adjusted using the monthly wage (gross) index annually, in year N, according to the classification of the economic activities (area of scientific research and applied activity, M72) of year N-1, as specified by the Lithuanian Department of Statistics compared to year N-2 (³).

The amount of unit cost 9 may be adjusted annually at the beginning of each year, in year N, taking into account the (public) information provided by the Lithuanian Department of Statistics (Statistics Lithuania) and applying the consumer price change calculated based on the consumer price index (⁴) of year N-1 compared to year N-2.

ANNEX XII

1. Definition of standard scales of unit costs

2. Adjustments of amounts.

In the event of changes in the Erasmus+ national rates, which form the basis for the unit costs of type 1 to 5 set in this regulation, the managing authority may adjust the rates accordingly. If the Erasmus+ rates change, the same change may be reflected in the respective standard scale of unit costs for new calls (i.e. calls launched after the new Erasmus+ rates come into force). For operations 1-4, the formula used to update the respective daily rates is (14 × A + 46 × B)/60, where ‘A’ represents the daily rate from the Polish Erasmus+ programme for the first 14 days of the stay abroad and ‘B’ the remaining 46 days.

Unit costs of type 6 shall be updated annually if the indexation factor exceeds 3 %. The indexation factor is based on the change of average remuneration, specified in Communications of the President of Statistics Poland. The 3^rd quarter of 2019 is a starting point, which means that the first unit costs update will take place when the average remuneration for the 3^rd quarter of 2020 compared to the corresponding quarter of the previous year will increase by over 3 %. In the following periods, the 3^rd quarter of 2019 or the 3^rd quarter of the indexation year is the starting point.

ANNEX XIII

1. Definition of standard scales of unit costs

2. Adjustment of amounts

The amounts for unit cost 1 may be adjusted by any amendment of the rates set out by law no. 76/2002 on the unemployment insurance system and employment stimulation. Such changes will take effect on the same date as the revisions to the above-mentioned law come into force.

The amout for unit cost 2 will be changed automatically taking into account the inflation rate for each year based on the RO National Statistical Institute inflation index. For example, the rate may be adjusted on 1 January each year, following the adoption of the present document, by multiplying the RO National Institute for Statistics rate of inflation for Romania, where the rate for 2015 should be taken as a baseline of 100.

The amounts for unit costs 3 and 4 may be adjusted by any amendment of the rates set out by law no. 76/2002 on the unemployment insurance system and employment stimulation, including its subsequent amendments and law no. 279/2005 regarding apprenticeship programmes at the work place, including its subsequent amendments, and law no. 335/2013 regarding internships programme for higher education graduates, including its subsequent amendments, such changes will take effect on the same date as the revisions to the above-mentioned law come into force.

Changes in the total value of the unit costs set out here above will not apply to already announced calls.

The amounts for unit cost 5 may be adjusted in line with changes in the Government Decision (GD) no 904/2014 for establishing thresholds for expenses related to the rights provided by the art 129 (1) of Law no 272/2004 on protection and promotion of child's rights. Such changes will take effect on the same date as the revisions to the above-mentioned law come into force.

ANNEX XIV

1. Definition of standard scales of unit costs

2. Adjustment of Amounts.

For the unit cost under point 2, the amount may be adjusted each year based on the latest Labour Cost Index (LCI) (⁵) data on economic activities in the area of ‘Education’. The adjustment shall be based on the following formula:

LC – Labour cost index by NACE Rev. 2 activity – nominal value, annual data [lc_lci_r2_a] NACE Rev. 2 (activity = P. Education)

For the unit cost under point 3, the amount may be adjusted each year based on the latest Labour Cost Index (LCI) (⁶) data on economic activities in the area of public administration.

For the hourly rate, the adjustment shall be based on the following formula:

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)

For the monthly and annual rate respectively, the adjustment shall be based on the following formulas:

Ti – average hours worked per week of full-time employment [lfsa_ewhuis] in country I;

4,348121417 – number of work days per month;

52,177457 – number of weeks per year;

For the first unit cost under point 4 (hourly rate of training provided to employed persons), the amount may be adjusted each year based on the latest data from Eurostat’s Harmonised Index of Consumer Prices (HICP) (⁷), in particular the annual average index for: services (overall index excluding goods ‘SERV’); catering services (‘CP111’); accommodation (‘CP112’) and data for the Labour Cost Index (LCI) (⁸) for the economic activity ‘Education’ (NACE Rev. 2, P). The formulas to be applied shall be the following:

For the second unit cost under point 4 (hourly rate of salary paid to an employee while on a training course), the amount may be adjusted each year based on the latest Labour Cost Index (LCI) (⁹) data on economic activities in the area of ‘Administrative and support services’. The adjustment shall be based on the following formula:

LC – Labour cost index by NACE Rev. 2 activity – nominal value, annual data [lc_lci_r2_a]. NACE Rev. 2 (activity = N. Administrative and support service activities)

3.1   Amounts per participation in formal education (in EUR) (¹⁰)

3.2   Amounts for training for the employed and unemployed, and employment services (in EUR)

3.3.   Index to be applied for the amounts for stated regional operations programmes.

ANNEX XV

1. Definition of standard scales of unit costs

2. Adjustment of amounts

The amounts for unit costs 5 may be adjusted in line with inflation.

ANNEX XVI

Conditions for reimbursement of expenditure on the basis of standard scales of unit costs to Croatia

1. Definition of standard scales of unit costs

2. Adjustment of amounts

The amount for unit costs 2 shall be adjusted each calendar year by replacing the amount for financial aid and the contribution for compulsory insurance in the calculation method.

Adjustments will be based on:

— for financial aid, changes to the Statutory minimum wage according to the Minimum Wage Decree issued by Government, published on Official Gazette of Republic of Croatia (https://www.nn.hr)

— for contributions for compulsory insurance, changes to the minimum monthly bases according to the Order on the bases for calculation of contributions for compulsory insurance issued by Minister of Finance, published on Official Gazette of Republic of Croatia (https://www.nn.hr).

In addition any changes of the Employment Promotion Act provisions regulating mechanisms for determining financial aid and compulsory insurance payments for Occupational training and/or any changes of the Act on Contributions (NN 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14, 115/16) provisions regulating calculations for compulsory contributions may entail changes to the proposed calculation method.

The amount for unit costs 3 and 6 shall be adjusted each calendar year by replacing the amount for Statutory minimum wage and the annual sickleave rate in the calculation method.

Adjustments will be based on:

— changes to the Statutory minimum wage according to the Minimum Wage Decree issued by Government for a calendar year, published on Official Gazette of Republic of Croatia (https://www.nn.hr) according to Article 6 of the Law on Minimum Wage (NN 118/18) for unit costs 3 and 6.

— changes to the official annual sick leave rate in Croatia, published on the website of Croatian Health Insurance Fund (http://www.hzzo.hr/o-zavodu/izvjesca/.In) addition any changes of the Act on Contributions (NN 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14, 115/16, 106/18) provisions regulating calculations for compulsory contributions may entail changes to the proposed calculation method.

The amounts for unit costs 5 shall be adjusted each calendar year by replacing the amount for wage subsidy per category of worker and the annual official sick leave rate in the calculation method.

Adjustments will be based on:

— for wage subsidy, changes to the amounts published in the Terms and Conditions set by the Croatian Employment Services (CES) each year per category of worker,

— changes to the official annual sick leave rate in Croatia, published on the website of Croatian Health Insurance Fund (http://www.hzzo.hr/o-zavodu/izvjesca/). In addition, any changes of the Act on Contributions (NN 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14, 115/16, 106/18) provisions regulating calculations for compulsory contributions may entail changes to the proposed calculation method.

In addition:

— any changes to the AEPM Terms and conditions in relation to eligibility of target groups, as well as key changes in contractual conditions shall automatically entail a change in the conditions and requirements defined in the Delegated Act

The amounts for unit costs 7 may be adjusted each calendar year as follows:

Formula for calculating monthly cost of participant wage consists of:

To calculate the amounts for a given calendar year, the annual sick leave rate calculated for the previous calendar year will be applied.

The established rate for minimum wage shall be automatically adjusted by replacing each calendar year in the calculation method the values as follows:

— changes to the Statutory minimum wage according to the Minimum Wage Decree issued by Government for a calendar year, published on Official Gazette of Republic of Croatia (https://www.nn.hr) according to the Article 6 of the Law on Minimum Wage (NN 118/18)

— changes to the official annual sick leave rate in Croatia, published on the website of Croatian Health Insurance Fund (http://www.hzzo.hr/o-zavodu/izvjesca/)

In addition, any changes of the Act on Contributions (NN 84/08, 152/08, 94/09, 18/11, 22/12, 144/12, 148/13, 41/14, 143/14, 115/16, 106/18) provisions regulating calculations for compulsory contributions shall entail changes to the proposed calculation method.

The amount for transport costs may be adjusted by applying the annual rate of inflation to the calculated amount starting from the year 2021, for a given year N taking into account the inflation rate for year N – 1. The rates are published by the Croatian National Statistics Office at: https://www.dzs.hr/app/rss/stopa-inflacije.html

The amount may be adjusted if any change occurs in Directive on Income Tax (NN 1/2020) provisions regulating the maximum amount of non-taxable bonus which can be paid to employees.

The amount may be adjusted by applying the annual rate of inflation to the calculated amount starting from the year 2021, for a given year N taking into account the inflation rate for year N – 1. The rates are published by the Croatian National Statistics Office at: https://www.dzs.hr/app/rss/stopa-inflacije.html

ANNEX XVII

1. Definition of standard scales of unit costs

2. Adjustment of amounts

The amounts for operation type 6 may be increased on an annual basis in line with movements in the Irish Consumer Price Index.

3. Lump sums