Commission Delegated Regulation (EU) 2017/90Show full title

“ANNEX III Conditions for reimbursement of expenditure on the basis of standard scales of unit costs to the Czech Republic

1. Definition of standard scales of unit costs

a In each case listed below, the categories of costs mentioned cover all costs associated with that operation, except for types of operations 1 and 2, which may also include other categories of costs.
b Meaning a new place which is included in the capacity of the new childcare facility as recorded by national regulations, and which has proof of equipment for each new place provided.
c A children's group means it has been registered as a children's group pursuant to national legislation on the provision of childcare services in a children's group.
d Meaning a place in an existing facility which is newly registered as a children's group in accordance with national legislation and inlcuded in the official capacity of that group, and which has proof of equipment for each place.
e The occupancy rate is defined as the number of children attending the childcare facility per half day during 6 months divided by the maximum capacity of the facility per half day during 6 months, multiplied by 100.
f This amount shall be paid for each 1 % point of occupancy per place up to a maximum of 75 % points for a period of 6 months. If the occupancy rate is less than 20 % there shall be no reimbursement.
g The occupancy rate is defined as the number of children attending the childcare facility per half day during 6 months divided by the maximum capacity of the facility per half day during 6 months, multiplied by 100.
h This amount shall be paid for each 1 % point of occupancy per place up to a maximum of 75 % points for a period of 6 months. If the occupancy rate is less than 20 % there shall be no reimbursement.
i i.e. provided by an internal trainer.
j Tandem lesson is to be understood as two pedagogues cooperating to mutually strengthen their professional development by jointly planning, implementing and reflecting on teaching methods in a class.
Type of operations	Indicator name	Category of costsa	Measurement unit for the indicator	Amounts(in national currency CZK)
1. Establishment of a new childcare facility under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and Priority Axis 4 ‘Education and learning and support of Employment’ of Operational Programme Prague Growth Pole (2014CZ16M2OP001)	Newly created place in a new childcare facility	purchase of equipment for a childcare facility; purchase of equipment necessary for the upbringing and education of children (gaming and didactic needs); management of project phase focused on creating the facility.	Number of newly created places in a new childcare facilityb,	20 053 incl. VAT, or 16 992 excl. VAT
2. Transformation of an existing facility to a children's group under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and Priority Axis 4 ‘Education and learning and support of Employment’ of Operational Programme Prague Growth Pole (2014CZ16M2OP001)	Transformed place in a children's groupc	purchase of equipment for a transformed facility; purchase of teaching aids; management of project phase focused on transforming the facility	Number of transformed places in a children's groupd.	9 518 incl. VAT, or 8 279 excl. VAT
3. Operating a childcare facility under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and Priority Axis 4 ‘Education and learning and support of Employment’ of Operational Programme Prague Growth Pole (2014CZ16M2OP001)	Occupancy per place in a childcare facility	salaries of teaching and non-teaching staff, operation of the childcare facility, management of the operation	Occupancy ratee	628f
4. Upskilling of caregivers under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and Priority Axis 4 ‘Education and learning and support of Employment’ of Operational Programme Prague Growth Pole (2014CZ16M2OP001)	Achievement of a qualification as caregiver in a childcare facility	— training and examination for professional qualification	Number of persons who obtain a certification of professional qualification as caregiver in a childcare facility	14 178
5. Lease of premises for childcare facilities under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment (2014CZ05M9OP001) and operational programme Prague Growth Pole (2014CZ16M2OP001)	Occupancy per place in a childcare facility	— Rent of the premises for a childcare facility	Occupancy rateg.	56h
6. Further external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)	One hour (60 minutes) of participation of an employee in an external training course on general information technologies (IT)	All eligible costs, including: Direct costs of providing training; Indirect costs; Wages for participants.	Number of completed hours per employee.	324
7. Further external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)	One hour (60 minutes) of participation of an employee in an external training course on soft and managerial skills	All eligible costs, including: Direct costs of providing training; Indirect costs; Wages for participants.	Number of completed hours per employee.	593
8. Further external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)	A period (45 minutes) of participation of an employee in external language training courses	All eligible costs, including: Direct costs of providing training; Indirect costs; Wages for participants.	Number of completed periods per employee	173
9. Further external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)	One hour (60 minutes) of participation of an employee in a training course in specialised IT	All eligible costs, inlcuding: Direct costs of providing training; Indirect costs; Wages for participants.	Number of completed hours per employee	609
10. Further external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)	One hour (60 minutes) of participation of an employee in an external training course in accountancy, economy and law	All eligible costs, including: Direct costs of providing training; Indirect costs; Wages for participants.	Number of completed hours per employee	436
11. Further external professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)	One hour (60 minutes) of participation of an employee in external technical and other professional training	All eligible costs, including: Direct costs of providing training; Indirect costs; Wages for participants.	Number of completed hours per employee	252
12. Further internali professional training of employees under Priority Axis 1 ‘Supporting employment and workforce adaptability’ (Prioritní osa 1 Podpora zaměstnanosti a adaptability pracovní síly) of the Operational Programme Employment, specific objectives 1.3.1 and 1.3.2 (2014CZ05M9OP001)	One hour (60 minutes) of participation of an employee in a training course provided by an internal trainer in any of the following areas: general information technologies (IT) soft and managerial skills languages specialised IT accountancy, economy and law technical and other professional.	All eligible costs, including: Direct staff costs; Indirect costs; Wages for participants.	Number of completed hours per employee	144
13. Support provided by non-permanent personnel to school/educational facility under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	0,1 full-time equivalent (FTE) worked as a school psychologist and/or a specialised school pedagogue per month	All eligible costs, including, direct staff costs	Number of 0,1 FTE worked per month	5 607
14. Support provided by non-permanent personnel to school/educational facility under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	0,1 FTE worked by a school assistant and/or social pedagogue per month.	All eligible costs, including direct staff costs	Number of 0,1 FTE worked per month	School assistant: 3 502 Social pedagogue: 4 695
15. Support provided by non-permanent personnel to school/educational facility under the Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	0,1 FTE worked by a nanny per month	All eligible costs, including direct staff costs.	Number of 0,1 FTE worked per month	3 227
16. Provision of extracurricular activity for children/pupils at risk of school failure under the Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	Provision of a block of 16 lessons of extracurricular activities with a duration of 90 minutes per lesson provided to a group of at least 6 children/pupils of which 2 are at risk of school failure	All eligible costs, including direct staff costs.	Number of completed blocks of 16 lessons with a duration of 90 minutes per lesson provided to a group of at least 6 children/pupils of which 2 are at risk of school failure.	17 277
17. Supporting pupils at the risk of school failure through tutoring under the Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	Provision of a block of 16 hours of tutoring to a group of at least 3 registered pupils at risk of school failure	All eligible costs, including direct staff costs.	Number of completed blocks of 16 hours provided to a goup of at least 3 registered pupils at risk of school failure.	8 523
18. Professional development of pedagogues through structured training courses under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	Hours of professional training provided to pedagogues	All eligible costs, including direct costs of providing training.	Number of completed hours of training per pedagogue	422
19. Provision of information to parents through meetings under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	Thematic meeting with a minimum of eight parents for a minimum duration of two hours (120 minutes).	All eligible costs, including direct staff costs.	Number of thematic meetings with a minimum of eight parents for a minimum duration of two hours (120 minutes)	3 676
20. Professional development of pedagogues through professionally guided mentoring/coaching in schools and educational facilities under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	Block of 30 hours of external mentoring/coaching to a group of between 3 and 8 pedagogues	All eligible costs, including direct staff costs.	Number of completed blocks of 30 hours mentoring/coaching to a group of between 3 and 8 pedagogues.	29 698
21. Strengthen professional competence of pedagogues of school/educational facility through the sharing of experiences, peer support and transfer of good practices under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	Training cycle of 15 hours of structured job-shadowing by a pedagogue	All eligible costs, including direct staff costs.	Number of completed training cycles of 15 hours per pedagogue undertaking a structured visit to another pedagogue in another school.	4 246
22. Support the development of pedagogues of school/educational facility through joint planning and evaluation of teaching, with the possibility of mutual visits under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	Cycle of 10 hours of training through mutual cooperation involving a group of at least 3 pedagogues	All eligible costs, including direct staff costs.	Number of completed training cycles of 10 hours involving a group of at least 3 pedagogues.	8 068
23. Strengthen professional competence of teaching staff of school/educational facility through joint planning, realisation and evaluation of teaching (Tandem Teaching) under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	Tandem lessonj of 2,75 hours	All eligible costs, including direct staff costs.	Number of completed tandem lessons	778
24. Strengthen professional competence of pedagogues of school/educational facility by learning new teaching methods under Operational Programme Research, Development and Education, Priority axis 3 (2014CZ05M2OP001)	Cycle of 19 hours of mutual cooperation and learning involving an expert and 2 pedagogues.	All eligible costs, including direct staff costs.	Number of completed cycles of 19 hours involving an expert and 2 other pedagogues.	5 377

2. Adjustments of amounts.

(a)

The rate for unit costs 6 – 11 may be adjusted by replacing the initial minimum wage rate in the calculation method that consists of the minimum wage, the cost for provision of training and indirect costs.

The rate for unit cost 12 may be adjusted by replacing the initial direct staff costs, including social security and health contributions, and/or the wages for participants, including social security and health contributions in the calculation method that consists of direct staff costs, including social security and health contributions and/or the wages for participants, including social security and health contributions.

Adjustments shall be based on the updated data as follows:

• For the minimum wage, amendments to the minimum wage as set by government decree no. 567/2006 Coll,

• For social security contributions, amendments to Employers' contributions to social security, defined in Act no. 589/1992 Coll., on social security, and

• For health contributions, amendments to Employers' contributions to health insurance, defined in Act no. 592/1992 Coll., on premiums for health insurance.

(b)

The rate for unit costs 13 – 17 and 19 – 24 may be adjusted by replacing the initial direct staff costs, including social security and health contributions, in the calculation method that consists of direct staff costs, including social security and health contributions, plus indirect costs.

The rate for unit cost 18 may be adjusted by replacing the wages for participants, including social security and health contributions in the calculation method that consists of the cost for provision of training plus wages for participants, including social security and health contributions, plus indirect costs.

Adjustments shall be based on the updated data as follows:

1)

For average salaries to determine wages/staff costs, changes to the latest annual published data for relevant categories from the average earnings informational system (www.ISPV.cz)

2)

For social security contributions, changes to Employers' contributions to social security, defined in Act no. 589/1992 Coll., on social security, and

3)

For health contributions, changes to Employers' contributions to health insurance, defined in Act no. 592/1992 Coll., on premiums for health insurance.