PART II

Member States shall programme their resources of the ESF+ strand under shared management by prioritising interventions that address the challenges identified in the European Semester, including in their national reform programmes as well as in the relevant country-specific recommendations adopted in accordance with Article 121(2) and Article 148(4) TFEU, and take into account the principles and rights set out in the European Pillar of Social Rights and the national and regional strategies relevant for ESF+ objectives, thereby contributing to the goals set out in Article 174 TFEU. Member States and, where appropriate, the Commission shall foster synergies and ensure coordination, complementarity and coherence between the ESF+ and other Union funds, programmes and instruments, both in the planning phase and during implementation. Member States and, where appropriate, the Commission shall optimise mechanisms for coordination to avoid duplication of efforts and ensure close cooperation between entities responsible for implementation to deliver coherent and streamlined support actions. Member States shall allocate an appropriate amount of their resources of the ESF+ strand under shared management to address challenges identified in relevant country-specific recommendations adopted in accordance with Article 121(2) and Article 148(4) TFEU and in the European Semester falling within the scope of the specific objectives of the ESF+ set out in Article 4(1) of this Regulation. Member States shall allocate an appropriate amount of their resources of the ESF+ strand under shared management for the implementation of the Child Guarantee through targeted actions and structural reforms to tackle child poverty under the specific objectives set out in Article 4(1), points (f) and (h) to (l). Member States that had an average rate above the Union average of children of less than 18 years old at risk of poverty or social exclusion for the period between 2017 and 2019, on the basis of Eurostat data, shall allocate at least 5 % of their resources of the ESF+ strand under shared management to support targeted actions and structural reforms to tackle child poverty as set out in the first subparagraph. Member States shall allocate at least 25 % of their resources of the ESF+ strand under shared management to the specific objectives for the social inclusion policy area set out in Article 4(1), points (h) to (l), including the promotion of the socio-economic integration of third-country nationals. Member States shall allocate at least 3 % of their resources of the ESF+ strand under shared management to support the most deprived persons under the specific objective set out in Article 4(1), point (m), or, in duly justified cases, either the specific objective set out in Article 4(1), point (l), or both of those specific objectives. The resources shall not be taken into account for verifying compliance with the minimum allocations set out in paragraphs 3 and 4. Member States shall allocate an appropriate amount of their resources of the ESF+ strand under shared management to targeted actions and structural reforms to support youth employment, vocational education and training, in particular apprenticeships, and the transition from school to work, pathways to reintegrate into education or training and second chance education, in particular in the context of implementing schemes under the Youth Guarantee. Member States that had an average rate above the Union average of young people of 15 to 29 years of age who are not in employment, education or training for the period between 2017 and 2019, on the basis of Eurostat data, shall allocate at least 12,5 % of their resources of the ESF+ strand under shared management for the years 2021 to 2027 to support the targeted actions and structural reforms as set out in the first subparagraph. Outermost regions fulfilling the conditions set out in the second subparagraph shall allocate at least 12,5 % of their resources of the ESF+ strand under shared management in their programmes to the targeted actions and structural reforms as set out in the first subparagraph. This allocation shall be taken into account for verifying compliance with the minimum percentage at national level set out in the second subparagraph when applicable. When implementing targeted actions and structural reforms referred to in this paragraph, Member States shall give priority to inactive and long-term unemployed young people and put in place targeted outreach measures. Paragraphs 2 to 6 of this Article shall not apply to the specific additional allocation received by the outermost regions and the NUTS level 2 regions fulfilling the criteria laid down in Article 2 of Protocol No 6. Paragraphs 1 to 6 shall not apply to technical assistance. All operations shall be selected and implemented while respecting the Charter of Fundamental Rights of the European Union (the ‘Charter’) and in accordance with the relevant provisions of Regulation (EU) 2021/1060. In accordance with Article 69(7) of Regulation (EU) 2021/1060, Member States shall ensure the effective examination of complaints. This is without prejudice to the general possibility of citizens and stakeholders to address complaints to the Commission, including with regard to infringements of the Charter. Where the Commission finds that there has been an infringement of the Charter, the Commission shall take into account the gravity of the infringement in its determination of the corrective measures to be applied in line with the relevant provisions of Regulation (EU) 2021/1060. Member States shall ensure meaningful participation of the social partners and civil society organisations in the delivery of employment, education and social inclusion policies supported by the ESF+ strand under shared management. Member States shall allocate an appropriate amount of their resources of the ESF+ strand under shared management in each programme to capacity building of the social partners and civil society organisations, including in the form of training, networking measures, and strengthening of the social dialogue, and to activities jointly undertaken by the social partners. Where capacity building of the social partners and civil society organisations is identified by a relevant country-specific recommendation adopted in accordance with Article 121(2) and Article 148(4) TFEU, the Member State concerned shall allocate an appropriate amount of at least 0,25 % of its resources of the ESF+ strand under shared management for that purpose. The resources referred to in Article 7(5) under specific objectives set out in Article 4(1), points (l) and (m), shall be programmed under a dedicated priority or programme. The co-financing rate for that priority or programme shall be 90 %. Support in accordance with the second and third subparagraphs of Article 7(6) shall be programmed under a dedicated priority or programme and it shall at least include support contributing to the specific objective set out in Article 4(1), point (a), and may include support contributing to the specific objectives set out in Article 4(1), points (f) and (l). The actions addressing the challenges identified in relevant country-specific recommendations and in the European Semester as referred to in Article 7(2) shall be programmed under any of the specific objectives set out in Article 4(1) to support the implementation of the European Pillar of Social Rights and under one or more priorities, which can be a multi-fund priority. This Chapter applies to support from the ESF+ strand under shared management contributing to specific objectives set out in Article 4(1), points (a) to (l) (general support from the ESF+ strand under shared management). Member States shall support actions of social innovation and social experimentation, including actions with a socio-cultural component or strengthening bottom-up approaches based on partnerships involving public authorities, the social partners, social enterprises, the private sector and civil society. Member States may support the scaling up of innovative approaches tested on a small scale and developed under the EaSI strand and other Union programmes. Innovative actions and approaches may be programmed under any of the specific objectives set out in Article 4(1), points (a) to (l). Member States shall dedicate at least one priority to the implementation of paragraph 1 or 2, or both. The maximum co-financing rate for such priorities may be increased to 95 % for a maximum of 5 % of the national resources under the ESF+ strand under shared management. Member States shall identify, either in their programmes or at a later stage during implementation, fields for social innovation and social experimentation that correspond to specific needs of Member States. The Commission shall facilitate capacity building for social innovation, in particular through supporting mutual learning, establishing networks, and disseminating and promoting good practices and methodologies. Member States may support transnational cooperation actions under any of the specific objectives set out in Article 4(1), points (a) to (l). In addition to the non-eligible costs referred to in Article 64 of Regulation (EU) 2021/1060, the following costs shall not be eligible for general support from the ESF+ strand under shared management: the purchase of land and real estate as well as infrastructure; and the purchase of furniture, equipment and vehicles, except where such purchase is necessary for achieving the objective of the operation, or those items are fully depreciated during the operation, or the purchase of those items is the most economic option. Contributions in kind in the form of allowances or salaries disbursed by a third party for the benefit of the participants in an operation may be eligible for a contribution from general support from the ESF+ strand under shared management provided that the contributions in kind are incurred in accordance with national rules, including accountancy rules, and do not exceed the cost borne by the third party. The specific additional allocation received by the outermost regions and the NUTS level 2 regions fulfilling the criteria laid down in Article 2 of Protocol No 6 shall be used to support the achievement of the specific objectives set out in Article 4(1). Direct staff costs shall be eligible for a contribution from general support from the ESF+ strand under shared management if they are in line with the beneficiary’s usual remuneration practice for the category of function concerned or in line with applicable national law, collective agreements or official statistics. Programmes benefitting from general support from the ESF+ strand under shared management shall use common output and result indicators, as set out in Annex I to monitor progress in implementation. The programmes may also use programme-specific indicators. Where a Member State allocates its resources to the specific objective set out in Article 4(1), point (l), to target the most deprived persons, in line with the first subparagraph of Article 7(5), the common indicators as set out in Annex II shall apply. The baseline for common and programme-specific output indicators shall be set at zero. Where relevant to the nature of the operations supported, cumulative quantified milestones and target values of those indicators shall be set in absolute numbers. The reported values of the output indicators shall be expressed in absolute numbers. The reference value of common and programme-specific result indicators for which a target value for 2029 have been set, shall be fixed using the latest available data or other relevant sources of information. Targets for common result indicators shall be fixed in absolute numbers or as a percentage. Programme-specific result indicators and related targets may be expressed in quantitative or qualitative terms. The reported values of common result indicators shall be expressed in absolute numbers. Data on the indicators for participants shall only be transmitted when all data required under point 1.1 of Annex I relating to that participant are available. Where data are available in registers or equivalent sources, Member States may enable the managing authorities and other bodies entrusted with data collection necessary for the monitoring and the evaluation of general support from the ESF+ strand under shared management to obtain data from those registers or equivalent sources, in accordance with Article 6(1), points (c) and (e), of Regulation (EU) 2016/679. The Commission is empowered to adopt delegated acts in accordance with Article 37 to amend the indicators in Annexes I and II where considered necessary to ensure effective assessment of progress in the implementation of programmes. Such amendments shall be proportionate, taking into account the administrative burden borne by Member States and beneficiaries. Delegated acts in accordance with this paragraph shall not change the methodology for data collection as laid down in Annexes I and II. This Chapter applies to ESF+ support contributing to the specific objective set out in Article 4(1), point (m). The ESF+ support for addressing material deprivation shall be used only to support the distribution of food and goods that are in conformity with the Union law on consumer product safety. Member States and beneficiaries shall choose the food and/or the basic material assistance on the basis of objective criteria related to the needs of the most deprived persons. The selection criteria for the food, and where appropriate for goods, shall also take into consideration climate-related and environmental aspects, in particular with a view to reduction of food waste and single-use plastics. Where appropriate, the choice of the type of food to be distributed shall be made having considered their contribution to the balanced diet of the most deprived persons. The food and/or basic material assistance may be provided directly to the most deprived persons or indirectly, for example, through vouchers or cards, in electronic or other form, provided that they can be redeemed only against food and/or basic material assistance. Support for the most deprived persons shall be additional to any social benefit that may be provided to end recipients by national social systems or according to national law. The food provided for the most deprived persons may be obtained from the use, processing or sale of the products disposed of in accordance with Article 16(2) of Regulation (EU) No 1308/2013 of the European Parliament and of the Council Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (OJ L 347, 20.12.2013, p. 671). , provided that this is economically the most favourable option and does not unduly delay the delivery of food to the most deprived persons. Any amount derived from such a transaction shall be used for the benefit of the most deprived persons, in addition to the amounts already available to the programme. The Commission and Member States shall ensure that aid provided in the framework of the ESF+ support for addressing material deprivation respects the dignity and prevents stigmatisation of the most deprived persons. Member States shall complement the delivery of food and/or basic material assistance by accompanying measures, such as referrals to competent services, under the specific objective set out in Article 4(1), point (m), or by promoting the social integration of the most deprived persons under the specific objective set out in Article 4(1), point (l). A priority concerning support contributing to the specific objective set out in Article 4(1), point (m), shall set out: the type of support; the main target groups; and a description of the national or regional schemes of support. In the case of programmes limited to support as referred to in paragraph 1 and the related technical assistance, the priority shall also include the criteria for the selection of operations. The food and/or basic material assistance provided to the most deprived persons may be purchased by or on behalf of the beneficiary or made available free of charge to the beneficiary. The food and/or basic material assistance shall be distributed free of charge to the most deprived persons. The eligible costs of the ESF+ support for addressing material deprivation shall be: the cost of purchasing food and/or basic material assistance, including costs related to transporting food and/or basic material assistance to the beneficiaries delivering the food and/or basic material assistance to the end recipients; where the transport of the food and/or basic material assistance to the beneficiaries distributing them to the end recipients is not covered by point (a), the costs borne by the purchasing body related to transporting food and/or basic material assistance to the storage depots or the beneficiaries and storage costs at a flat-rate of 1 % of the costs referred to in point (a) or, in duly justified cases, costs actually incurred and paid; the administrative, transport, storage and preparation costs borne by the beneficiaries involved in the distribution of the food and/or basic material assistance to the most deprived persons at a flat-rate of 7 % of the costs referred to in point (a) or 7 % of the costs of the value of the food disposed of in accordance with Article 16 of Regulation (EU) No 1308/2013; the cost of collection, transport, storage and distribution of food donations and directly related awareness raising activities; and the costs of accompanying measures undertaken by or on behalf of beneficiaries and declared by the beneficiaries delivering the food and/or basic material assistance to the most deprived persons at a flat- rate of 7 % of the costs referred to in point (a). Costs for the preparation of voucher or card schemes in electronic or other form, and corresponding operating costs are eligible under technical assistance provided they are borne by the managing authority or another public body which is not a beneficiary that distributes the vouchers or cards to end recipients, or provided they are not covered by the costs set out in of paragraph 1, point (c). A reduction of the eligible costs referred to in paragraph 1, point (a) because the body responsible for the purchase of food and/or basic material assistance did not comply with the applicable law, shall not lead to a reduction of the eligible costs set out in points (c) and (e) of that paragraph. The following costs shall not be eligible: interest on debt; purchase of infrastructure; and costs of second-hand goods. Priorities addressing material deprivation shall use common output and result indicators, as set out in Annex III to monitor progress in implementation. Those priorities may also use programme-specific indicators. The reference values of common and programme-specific result indicators shall be established. Managing authorities shall report twice to the Commission the results of a structured survey of the end recipients regarding the support received from the ESF+ and also focusing on their living conditions and the nature of their material deprivation, carried out during the previous year. That survey shall be based on the model which shall be established by the Commission by means of an implementing act. The first such reporting shall take place by 30 June 2025 and the second by 30 June 2028. The Commission shall adopt an implementing act establishing the model to be used for the structured survey of end recipients in accordance with the advisory procedure referred to in Article 38(2) in order to ensure uniform conditions for the implementation of this Article. The Commission is empowered to adopt delegated acts in accordance with Article 37 to amend the indicators in Annex III where considered to be necessary to ensure effective assessment of progress in the implementation of programmes. Such amendments shall be proportionate taking into account the administrative burden borne by Member States and beneficiaries. Delegated acts in accordance with this paragraph shall not change the methodology for data collection as laid down in Annex III. Audit of operations may cover all stages of their implementation and all levels of the distribution chain, with the sole exception of control of the end recipients, unless a risk assessment establishes a specific risk of irregularity or fraud.

← art_6__text_2 · All articles · CHAPTER I →

Source: EUR-Lex (Cellar) · retrieved 2026-11-01 · Text as adopted (Official Journal); later amendments are not incorporated in this text.