Specific provisions linked to the mid-term review and related flexibility of the ESF+ strand under shared management

1. In 2026, the Commission shall pay 1,5 % of the total support from the ESF+ as additional one-off pre-financing, pursuant to the decision approving the programme amendment. That additional one-off pre-financing percentage in 2026 shall be increased to 9,5 % for programmes covering one or more NUTS level 2 regions bordering Russia, Belarus or Ukraine, provided that the programme does not cover the entire territory of the Member State concerned. However, where, in a Member State, NUTS level 2 regions bordering Russia, Belarus or Ukraine are included only in programmes covering the entire territory of the Member State concerned, the increased percentage shall also apply to such programmes.

2. The additional one-off pre-financing referred to in paragraph 1 of this Article shall apply only where reallocations of at least 10 % of the financial resources of the programme to one or more of the dedicated priorities established pursuant to Article 12a, 12c or 12d have been approved in the context of the mid-term review, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025 (the “10 % threshold”).

The following reallocations within the same programme shall also count towards the 10 % threshold:

reallocations from the European Regional Development Fund (ERDF) or the Cohesion Fund to one or more of the dedicated priorities established for the specific objectives referred to in Article 3(1), points (a)(vi) and (vii), points (b)(v), (ix), (xi) and (xii), point (c)(iii), point (d)(vii), and points (e)(iii) and (iv), of Regulation (EU) 2021/1058 in the context of the mid-term review;

reallocations from the Just Transition Fund (JTF) to the dedicated priorities established to support investments contributing to the objectives of the Strategic Technologies for Europe Platform (STEP) established by Regulation (EU) 2024/795 of the European Parliament and of the Council ( *1 ) , or to the promotion of access to affordable housing pursuant to Regulation (EU) 2021/1056 in the context of the mid-term review;

reallocations from the ERDF or the Cohesion Fund to the dedicated priorities for the specific objectives referred to in Article 3(1), first subparagraph, points (a)(vi) and (b)(ix), of Regulation (EU) 2021/1058 or from the ESF+ to the dedicated priorities established pursuant to Article 12a of this Regulation or from the JTF to the dedicated priorities established to support investments contributing to STEP objectives approved in programme amendments prior to the mid-term review;

reallocations from the ERDF or the Cohesion Fund to priorities established for the specific objective referred to in Article 3(1), first subparagraph, point (b)(v), of Regulation (EU) 2021/1058 approved in programme amendments from 1 January 2025.

3. The following resources shall not be taken into account for the purpose of calculating the amount corresponding to the 10 % threshold:

resources from the European Union Recovery Instrument referred to in Article 4 of Regulation (EU) 2021/1056;

the additional funding for the outermost regions as referred to in Article 110(1), point (e), of Regulation (EU) 2021/1060;

the resources reallocated to one or more of the dedicated priorities established to support the response to natural disasters pursuant to Article 12b of this Regulation, or under the specific objective referred to in Article 3(1), point (b)(x), of Regulation (EU) 2021/1058.

4. The additional one-off pre-financing which is due to the Member State and which results from programme amendments pursuant to reallocation to the dedicated priorities referred to in paragraph 2 of this Article shall be counted as payments made in 2025 for the purpose of calculating the amounts to be de-committed pursuant to Article 105 of Regulation (EU) 2021/1060, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025.

5. By way of derogation from Article 63(2) and Article 105(2) of Regulation (EU) 2021/1060, the final date for the eligibility of expenditure and decommitment shall be 31 December 2030 where programme amendments reallocating at least 10 % of the financial resources of the programme to one or more of the dedicated priorities referred to in paragraph 2 of this Article have been approved.

6. Where a Member State has only one programme covering its entire territory and that programme is financed from the ERDF, the Cohesion Fund, the ESF+ and the JTF, the derogation referred to in paragraph 5 shall apply where at least 7 % of the financial resources of the programme are reallocated to one or more of the dedicated priorities referred to in paragraph 2.

7. With regard to the programmes referred to in paragraphs 5 and 6 of this Article, where Regulation (EU) 2021/1060 establishes the final date for the purposes of the application of the performance framework, financial management, reporting and evaluation requirements, that date shall be deemed to refer to the same date in the following year. In addition, by way of derogation from Article 2, point (29), of Regulation (EU) 2021/1060, for such programmes, the final accounting year shall be deemed to refer to the period from 1 July 2030 to 30 June 2031.

8. By way of derogation from Article 112(3) of Regulation (EU) 2021/1060, the maximum co-financing rate for priorities in programmes covering one or more NUTS level 2 regions bordering Russia, Belarus or Ukraine shall be increased by 10 percentage points above the co-financing rate applicable, not exceeding 100 %. The higher co-financing rate shall not apply to programmes covering the entire territory of the Member State concerned, unless those NUTS level 2 regions are included only in programmes covering the entire territory of the Member State concerned.

The derogation provided for in the first subparagraph of this paragraph shall apply only where reallocations of at least 10 % of the financial resources of the programme to one or more of the dedicated priorities referred to in paragraph 2 of this Article have been approved, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025.

9. In addition to the assessment for each programme on the outcome of the mid-term review to be submitted pursuant to Article 18(2) of Regulation (EU) 2021/1060, Member States may, by 31 December 2025, resubmit a complementary assessment and related requests for programme amendments to the Commission, taking into account the possibility of dedicated priorities established pursuant to Article 12a, 12c or 12d of this Regulation. The deadlines set in Article 24 of Regulation (EU) 2021/1060 shall apply.

( *1 ) Regulation (EU) 2024/795 of the European Parliament and of the Council of 29 February 2024 establishing the Strategic Technologies for Europe Platform (STEP), and amending Directive 2003/87/EC and Regulations (EU) 2021/1058, (EU) 2021/1056, (EU) 2021/1057, (EU) No 1303/2013, (EU) No 223/2014, (EU) 2021/1060, (EU) 2021/523, (EU) 2021/695, (EU) 2021/697 and (EU) 2021/241 ( OJ L, 2024/795, 29.2.2024, ELI: http://data.europa.eu/eli/reg/2024/795/oj ).’;"

Article 12a is amended as follows:

paragraph 1 is replaced by the following:

‘1. Member States may use the ESF+ to provide support to the STEP objectives referred to in Article 2(1), point (b), of Regulation (EU) 2024/795, under the relevant specific objectives set out in Article 4(1) of this Regulation, including by supporting the development of skills in net-zero technologies, inter alia those based on learning programmes created by European Skills Academies, as well as the training of young people and the skilling, upskilling and reskilling of workers in net-zero technologies.’

in paragraph 2, the first subparagraph is replaced by the following:

‘In addition to the pre-financing for the programme provided for in Article 90(1) and (2) of Regulation (EU) 2021/1060, where the Commission approves an amendment of a programme including one or more priorities dedicated to operations supported by the ESF+ contributing to the STEP objectives referred to in Article 2 of Regulation (EU) 2024/795, the Commission shall pay exceptional pre-financing of 20 % on the basis of the allocation to those priorities, provided that the request for the programme amendment is submitted to the Commission by 31 December 2025. Where such dedicated priorities have been included in a request for a programme amendment submitted to the Commission by 31 March 2025, the Commission shall pay exceptional one-off pre-financing of 30 % of the allocation to those priorities pursuant to the decision approving the programme amendment. Such exceptional pre-financing shall be paid within 60 days of the adoption of the Commission decision approving the programme amendment.’

the following articles are inserted:

REGULATION (EU) 2025/1913 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 18 September 2025 amending Regulation (EU) 2021/1057 establishing the European Social Fund