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⁽¹⁾, 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⁽²⁾ 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,

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