LegalizeRegulation (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
| Specific objective | Calculation basis (public or total) | Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of points (a) or (c) of Article 91(3) or Union contribution pursuant to Article 91(4) linked to non-fulfilled enabling conditions within the meaning of Article 15(5) or (6), with the exception of operations that contribute to the fulfilment of enabling conditions | Amount of eligible expenditure incurred by beneficiaries and paid in implementing operations in the meaning of points (a) or (c) of Article 91(3) or Union contribution pursuant to Article 91(4) linked to fulfilled enabling conditions within the meaning of Article 15(5) or (6), or contributing to the fulfilment of enabling conditions (1) | ||
|---|---|---|---|---|---|
| (A) | Total (B) | Public (C) | Total (D) | Public (E) | |
| Specific objective 1 | |||||
| Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(3) ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation (excluding Special Transit Scheme) or Article 15(4) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(4) of BMVI Regulation (Special Transit Scheme) | |||||
| Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(5) of BMVI Regulation | |||||
| Specific objective 2 | |||||
| Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(2) of ISF Regulation or Article 12(2) of BMVI Regulation or Article 15(2) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(3) of ISF Regulation or Article 12(3) of BMVI Regulation or Article 15(3) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(4) of ISF Regulation or Article 12(4) of BMVI Regulation or Article 15(4) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(5) of ISF Regulation or Article 12(6) of BMVI Regulation or Article 15(5) of AMIF Regulation | |||||
| Specific objective 3 | |||||
| Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(2) of ISF Regulation or Article 15(2) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(3) of ISF Regulation or Article 15(3) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(4) of ISF Regulation or Article 15(4) of AMIF Regulation | |||||
| Actions co-financed in line with Article 12(5) of ISF Regulation or Article 15(5) of AMIF Regulation | |||||
| Specific objective 4 (AMIF) | |||||
| Actions co-financed in line with Article 15(1) of AMIF Regulation | |||||
| Actions co-financed in line with Article 15(2) of AMIF Regulation | |||||
| Actions co-financed in line with Article 15(3) of AMIF Regulation | |||||
| Actions co-financed in line with Article 15(4) of AMIF Regulation | |||||
| Actions co-financed in line Article 15(5) of AMIF Regulation | |||||
| Actions financed in line with Article 19 of AMIF Regulation | |||||
| Actions financed in line with Article 20 of AMIF Regulation ('transfer in') | |||||
| Actions financed in line with Article 20 of AMIF Regulation ('transfer out') | |||||
| Technical assistance in accordance with Article 36(5) | |||||
| Technical assistance in accordance with Article 37 | |||||
| Grand total | |||||
| (1) Amounts in this column should be identical to the amounts in the first table of Annex XXIV. |
Appendix 7
Advances paid in the context of State aid under Article 91(5) (cumulative from the start of the programme)
| Priority | Total amount paid as advances (1) | Amount which has been covered by expenditure paid by beneficiaries within 3 years following the year of the payment of the advance | Amount which has not been covered by expenditure paid by beneficiaries and for which the 3 year period has not yet elapsed |
|---|---|---|---|
| (A) | (B) | (C) | |
| Priority 1 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| Priority 2 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| Priority 3 | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| Totals | |||
| Less developed regions | |||
| Transition regions | |||
| More developed regions | |||
| Outermost regions and Northern sparsely populated regions | |||
| Grand total | |||
| (1) This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure. |
The template is automatically adjusted on basis of the CCI. For example, in the case of programmes not including categories of region (Cohesion Fund, JTF, European territorial cooperation goal (Interreg), EMFAF) the table shall look as follows:
| Priority | Total amount paid from the programme as advances (1) | Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance | Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed |
|---|---|---|---|
| (A) | (B) | (C) | |
| Priority 1 | |||
| Priority 2 | |||
| Priority 3 | |||
| Grand total | |||
| (1) This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure. |
Or
Applicable for AMIF, ISF and BMVI
| Specific objective | Total amount paid from the programme as advances (1) | Amount which has been covered by expenditure paid by beneficiaries within three years following the year of the payment of the advance | Amount which has not been covered by expenditure paid by beneficiaries and for which the three year period has not yet elapsed |
|---|---|---|---|
| (A) | (B) | (C) | |
| Specific objective 1 | |||
| Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation | |||
| Specific objective 2 | |||
| Actions co-financed in line with Article 12(1) of ISF Regulation or Article 12(1) of BMVI Regulation or Article 15(1) of AMIF Regulation | |||
| Specific objective 3 | |||
| Actions co-financed in line with Article 12(1) of ISF Regulation or Article 15(1) of AMIF Regulation | |||
| Specific objective 4 | |||
| Actions co-financed in line with Article 15(1) of AMIF Regulation | |||
| Grand total | |||
| (1) This amount is included in the total amount of eligible expenditure incurred by beneficiaries and paid in implementing operations as mentioned in the payment application. As State aid is by nature public expenditure, this total amount is equal to public expenditure. |
ANNEX XXV
1. Elements for applying an extrapolated correction
Where extrapolated financial corrections are to be applied, the results of the examination of the representative sample are extrapolated to the rest of the population from which the sample was drawn for the purposes of determining the financial correction.
2. Elements for consideration when applying a flat rate correction
(a) gravity of the serious deficiency(-ies) in the context of the management and control system as a whole;
(b) the frequency and extent of the serious deficiency(-ies);
(c) the degree of financial prejudice to the Union budget.
3. The level of flat rate financial correction is determined as follows:
(a) where the serious deficiency(-ies) is so fundamental, frequent or widespread that it represents a complete failure of the system that puts at risk the legality and regularity of all expenditure concerned, a flat rate of 100 % is applied;
(b) where the serious deficiency(-ies) is so frequent and widespread that it represents an extremely serious failure of the system that puts at risk the legality and regularity of a very high proportion of the expenditure concerned, a flat rate of 25 % is applied;
(c) where the serious deficiency(-ies) is due to the system not fully functioning or functioning so poorly or so infrequently that it puts at risk the legality and regularity of a high proportion of the expenditure concerned, a flat rate of 10 % is applied;
(d) where the serious deficiency(-ies) is due to the system not functioning consistently so that it puts at risk the legality and regularity of a significant proportion of the expenditure concerned, a flat rate of 5 % is applied.
Where, due to a failure of the responsible authorities to take corrective measures following the application of a financial correction in an accounting year, the same serious deficiency (-ies) is identified in a subsequent accounting year, the rate of correction may, due to the persistence of the serious deficiency(-ies) be increased to a level not exceeding that of the next higher category.
Where the level of the flat rate is disproportionate following consideration of the elements listed in section 2, the rate of correction may be reduced.
ANNEX XXVI
Allocation method for the less developed regions eligible under the Investment for jobs and growth goal - point (a) of Article 108(2)
1.Each Member State's allocation shall be the sum of the allocations for its individual eligible regions, calculated in accordance with the following steps:
(a) determination of an absolute amount per year (in EUR) obtained by multiplying the population of the region concerned by the difference between that region's GDP per capita, measured in PPS, and the EU-27 average GDP per capita (in PPS);
(b) application of a percentage to the above absolute amount in order to determine that region's financial envelope; this percentage shall be graduated to reflect the relative prosperity, measured in PPS, as compared to the EU-27 average, of the Member State in which the eligible region is situated, i.e.: (i) for regions in Member States whose level of GNI per capita is below 82 % of the EU-27 average: 2,85 %; (ii) for regions in Member States whose level of GNI per capita is between 82 % and 99 % of the EU-27 average: 1,25 %; (iii) for regions in Member States whose level of GNI per capita is over 99 % of the EU-27 average: 0,75 %;
(c) to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 570 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the less developed regions applied;
(d) to the amount obtained in accordance with point (c) is added, if applicable, an amount resulting from the allocation of a premium of EUR 570 per young unemployed person (age group 15-24) per year, applied to the number of young persons unemployed in that region exceeding the number that would be unemployed if the average youth unemployment rate of all less developed regions applied;
(e) to the amount obtained in accordance with point (d) is added, if applicable, an amount resulting from the allocation of a premium of EUR 270 per person (age group 25-64) per year, applied to the number of persons in that region that would need to be subtracted in order to reach the average level of low education rate (less than primary, primary and lower secondary education) of all less developed regions;
(f) to the amount obtained in accordance with point (e) is added, if applicable, an amount of EUR 1 per tonne of CO2 equivalent per year applied to the population share of the region of the number of tonnes of CO2 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016;
(g) to the amount obtained in accordance with point (f) is added, an amount resulting from the allocation of a premium of EUR 405 per person per year, applied to the population share of the regions of net migration from outside the Union to the Member State since 1 January 2014.
Allocation method for transition regions eligible under the Investment for jobs and growth goal - point (b) of Article 108(2)
2.Each Member State's allocation shall be the sum of the allocations for its individual eligible regions, calculated in accordance with the following steps:
(a) determination of the minimum and maximum theoretical aid intensity for each eligible transition region. The minimum level of support is determined by the initial average per capita aid intensity of all more developed regions, i.e. EUR 15,2 per head and per year. The maximum level of support refers to a theoretical region with a GDP per head of 75 % of the EU-27 average and is calculated using the method defined in points (a) and (b) of paragraph 1. Of the amount obtained by this method, 60 % is taken into account;
(b) calculation of initial regional allocations, taking into account regional GDP per capita (in PPS) through a linear interpolation of the region's relative GDP per capita compared to EU-27;
(c) to the amount obtained in accordance with point (b) is added, if applicable, an amount resulting from the allocation of a premium of EUR 560 per unemployed person per year, applied to the number of persons unemployed in that region exceeding the number that would be unemployed if the average unemployment rate of all the less developed regions applied;
(d) to the amount obtained in accordance with point (c) is added, if applicable, an amount resulting from the allocation of a premium of EUR 560 per young unemployed person (aged 15 to 24) per year, applied to the number of young persons unemployed in that region exceeding the number that would be unemployed if the average youth unemployment rate of all less developed regions applied;
(e) to the amount obtained in accordance with point (d) is added, if applicable, an amount resulting from the allocation of a premium of EUR 250 per person (aged 25 to 64) per year, applied to the number of persons in that region that would need to be subtracted in order to reach the average level of low education rate (less than primary, primary and lower secondary education) of all less developed regions;
(f) to the amount obtained in accordance with point (e) is added, if applicable, an amount of EUR 1 per tonne of CO2 equivalent per year applied to the population share of the region of the number of tonnes of CO2 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016;
(g) to the amount obtained in accordance with point (f) is added, an amount resulting from the allocation of a premium of EUR 405 per person per year, applied to the population share of the region of net migration from outside the Union to the Member State since 1 January 2014.
Allocation method for the more developed regions eligible under the Investment for jobs and growth goal - point (c) of Article 108(2)
3.The total initial theoretical financial envelope shall be obtained by multiplying an aid intensity per head and per year of EUR 15,2 by the eligible population.
4.The share of each Member State concerned shall be the sum of the shares of its eligible regions, which are determined on the basis of the following criteria, weighted as indicated:
(a) total regional population (weighting 20 %);
(b) number of unemployed people in NUTS level 2 regions with an unemployment rate above the average of all more developed regions (weighting 12,5 %);
(c) employment to be added to reach the average employment rate (aged 20 to 64) of all more developed regions (weighting 20 %);
(d) number of persons aged 30 to 34 with tertiary educational attainment to be added to reach the average tertiary educational attainment rate (aged 30 to 34) of all more developed regions (weighting 22,5 %);
(e) number of early leavers from education and training (aged 18 to 24) to be subtracted to reach the average rate of early leavers from education and training (aged 18 to 24) of all more developed regions (weighting 15 %);
(f) difference between the observed GDP of the region (measured in PPS), and the theoretical regional GDP if the region were to have the same GDP per head as the most prosperous NUTS level 2 region (weighting 7,5 %);
(g) population of NUTS level 3 regions with a population density below 12,5 inhabitants/km2 (weighting 2,5 %).
5.To the amounts by NUTS level 2 region obtained in accordance with point (4) is added, if applicable, an amount of EUR 1 per tonne of CO2 equivalent per year applied to the population share of the region of the number of tonnes of CO2 equivalent by which the Member State exceeds the target of greenhouse gas emissions outside the emissions trading scheme set for 2030 as proposed by the Commission in 2016.
6.To the amounts by NUTS level 2 region obtained in accordance with point (5) is added, an amount resulting from the allocation of a premium of EUR 405 per person per year, applied to the population share of the region of net migration from outside the Union to the Member State since 1 January 2014.
Allocation method for the Member States eligible for the Cohesion Fund - Article 108(3)
7.The financial envelope shall be obtained by multiplying the average aid intensity per head and per year of EUR 62,9 by the eligible population. Each eligible Member State's allocation of this theoretical financial envelope corresponds to a percentage based on its population, surface area and national prosperity, and shall be obtained by applying the following steps:
(a) calculation of the arithmetical average of that Member State's population and surface area shares of the total population and surface area of all the eligible Member States. If, however, a Member State's share of total population exceeds its share of total surface area by a factor of five or more, reflecting an extremely high population density, only the share of total population shall be used for this step;
(b) adjustment of the percentage figures so obtained by a coefficient representing one third of the percentage by which that Member State's GNI per capita (in PPS) for the 2015-2017 period exceeds or falls below the average GNI per capita of all the eligible Member States (average expressed as 100 %).
For each eligible Member State, the share of the Cohesion Fund shall not be higher than one third of the total allocation minus the allocation for the European territorial cooperation goal (Interreg) after the application of paragraphs 10 to 16. This adjustment shall proportionally increase all other transfers resulting from paragraphs 1 to 6.
Allocation method for the European territorial cooperation goal (Interreg) – Article 12
8.The allocation of resources by Member State, covering cross-border, transnational and outermost regions' cooperation is determined as the weighted sum of the shares determined on the basis of the following criteria, weighted as indicated:
(a) total population of all NUTS level 3 border regions and of other NUTS level 3 regions of which at least half of the regional population lives within 25 kilometres of the border (weighting 45,8 %);
(b) population living within 25 kilometres of the borders (weighting 30,5 %);
(c) total population of the Member States (weighting 20 %);
(d) total population of outermost regions (weighting 3,7 %).
The share of the cross-border strand corresponds to the sum of the weights of criteria (a) and (b). The share of the transnational strand corresponds to the weight of criterion (c). The share of the outermost regions' cooperation corresponds to the weight of criterion (d).
Allocation method for the additional funding for the outermost regions identified in Article 349 TFEU and the NUTS level 2 regions fulfilling the criteria laid down in Article 2 of Protocol No 6 to the 1994 Act of Accession – point (e) of Article 110(1)
9.An additional special allocation corresponding to an aid intensity of EUR 40 per inhabitant per year shall be allocated to the outermost NUTS level 2 regions and the northern sparsely populated NUTS level 2 regions. That allocation will be distributed per region and Member State in a manner proportional to the total population of those regions.
Minimum and maximum levels of transfers from the funds supporting economic, social and territorial cohesion
10.In order to contribute to achieving adequate concentration of cohesion funding on the least developed regions and Member States and to the reduction of disparities in average per capita aid intensities, the maximum level of transfer (capping) from the Funds to each individual Member State shall be determined as a percentage of the GDP of the Member State, whereby these percentages will be as follows:
(a) for Member States whose average GNI per capita (in PPS) for the 2015-2017 period is under 55 % of the EU-27 average per capita: 2,3 % of their GDP;
(b) for Member States whose average GNI per capita (in PPS) for the 2015-2017 period is equal to or above 68 % of the EU-27 average per capita: 1,5 % of their GDP;
(c) for Member States whose average GNI per capita (in PPS) for the 2015-2017 period is equal to or above 55 % and below 68 % of the EU-27 average per capita: the percentage is obtained through a linear interpolation between 2,3 % and 1,5 % of their GDP leading to a proportional reduction of the capping percentage in line with the increase in prosperity.
The capping shall be applied on an annual basis to the GDP projections of the Commission, and shall - if applicable - proportionally reduce all transfers (except for the more developed regions and European territorial cooperation goal (Interreg)) to the Member State concerned in order to obtain the maximum level of transfer.
11.The rules described in paragraph 10 shall not result in allocations per Member State higher than 107 % of their level in real terms for the 2014-2020 programming period. That adjustment shall be applied proportionately to all transfers (except for the European territorial cooperation goal (Interreg)) to the Member State concerned in order to obtain the maximum level of transfer.
12.The minimum total allocation from the Funds for a Member State shall correspond to 76 % of its individual 2014-2020 total allocation. The minimum total allocation from the Funds for a Member State where at least one third of the population lives in NUTS level 2 regions with a GDP per capita (in PPS) of less than 50 % of the EU-27 average, shall correspond to 85 % of its individual 2014-2020 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to the allocations from the Funds, excluding the allocations under the European territorial cooperation goal (Interreg).
13.The maximum total allocation from the Funds for a Member State having a GNI per capita (in PPS) of at least 120 % of the EU-27 average shall correspond to 80 % of its individual 2014-2020 total allocation. The maximum total allocation from the funds for a Member State having a GNI per capita (in PPS) equal to or above 110 % and below 120 % of the EU-27 average shall correspond to 90 % of its individual 2014-2020 total allocation. The adjustments needed to fulfil this requirement shall be applied proportionally to the allocations from the Funds, excluding the allocation under the European territorial cooperation goal (Interreg). If a Member State has transition regions for which paragraph 16 applies, 25 % of that Member State's allocation for the more developed regions shall be transferred to the allocation of that Member State's transition regions.
Additional provisions
14.For all regions that were classified as less developed regions for the 2014-2020 programming period, but whose GDP per capita is above 75 % of the EU-27 average per capita, the minimum yearly level of support under the Investment for jobs and growth goal shall correspond to 60 % of their former indicative average annual allocation under the Investment for jobs and growth goal, calculated by the Commission within the multiannual financial framework 2014-2020.
15.No transition region shall receive less than what it would have received if it had been a more developed region.
16.The minimum total allocation of a Member State for its transition regions, which were already transition regions in 2014-2020, shall correspond to a minimum of 65 % of the total 2014-2020 allocation for these regions in that Member State.
17.Notwithstanding paragraphs 10 to 13, additional allocations as set out in paragraphs 18 to 23 shall apply.
18.A total of EUR 120 000 000 shall be allocated for the PEACE PLUS programme where it is acting in support of peace and reconciliation and of the continuation of North-South cross border co-operation. In addition, at least EUR 60 000 000 shall be allocated for the PEACE PLUS programme from the allocation for Ireland under the European territorial cooperation goal (Interreg).
19.Where the population of a Member State has declined, on average, by more than 1% per year, between the periods 2007-2009 and 2016-2018, that Member State shall receive an additional allocation equivalent to the total fall in its population between those two periods multiplied by EUR 500. Where applicable, that additional allocation shall be allocated to the less developed regions in the Member State concerned.
20.The less developed regions of the Member States which have only started receiving support from the Funds in the 2014-2020 programming period, shall receive an additional allocation of EUR 400 000 000 .
21.In order to recognise the challenges posed by the situation of island Member States and the remoteness of certain parts of the Union, Malta and Cyprus shall receive an additional allocation of EUR 100 000 000 each for the Structural Funds under the Investment for jobs and growth goal. The northern sparsely populated areas of Finland shall receive an additional allocation of EUR 100 000 000 to the amount referred to in paragraph 9.
22.In order to boost competitiveness, growth and job creation in certain Member States, the Funds shall provide the following additional allocations under the Investment for jobs and growth goal:
(a) EUR 200 000 000 for the transition regions in Belgium;
(b) EUR 200 000 000 for the less developed regions in Bulgaria;
(c) EUR 1 550 000 000 for Czechia under the Cohesion Fund;
(d) EUR 100 000 000 for Cyprus under the Structural Funds;
(e) EUR 50 000 000 for Estonia under the Structural Funds;
(f) EUR 650 000 000 for the transition regions of Germany affected by paragraph 16;
(g) EUR 50 000 000 for Malta under the Structural Funds;
(h) EUR 600 000 000 for the less developed regions in Poland;
(i) EUR 300 000 000 for the transition regions in Portugal;
(j) EUR 350 000 000 for the more developed region of Slovenia.
23.An additional EUR 100 million shall support cross-border cooperation. It shall complete the allocations of resources by Member States pursuant to the weighted criteria detailed in points (a) and (b) of paragraph 8.
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.
This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence.
EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.