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Changes from plenary report to adopted text

A-10-2025-0122 → TA-10-2025-0176

From
A-10-2025-0122 Plenary report of 30 Jun 2025
To
TA-10-2025-0176 Adopted text of 10 Sept 2025
Changes
Not comparable
Paragraphs
+14 added · −82 removed · 2 changed
More facts (3)
Title (from)
on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2021/1057 establishing the European Social Fund + (ESF+) as regards specific measures to address strategic challenges
Title (to)
European Social Fund (ESF+): specific measures to address strategic challenges

These two texts have too little in common to be compared paragraph by paragraph (under 15 % of their paragraphs match): they are different documents rather than versions of one — for example a group’s motion and the joint text that was adopted.

Changes that matter, 2

Changes to the text in document order — the ones the change notes describe. Cover page, renumbering and punctuation-only edits are left out (see “Every difference”); changes to citations and references stay in and are marked as formal in the notes.

Change 1

Added2. Takes note of the statement by the Commission annexed to this resolution, which will be published in the C series of the Official Journal of the European Union;

Change 2

RemovedRecital 1: (1) Given the major geopolitical and economic events that have reshaped some of the Union’s strategic political priorities, it is necessary to provide for more structural possibilities for Member States to address those strategic challenges and the investment needs of industries and to refocus their resources to newly emerging priorities in an inclusive manner and only where those challenges have not been addressed in the current programmes, while safeguarding cohesion, creating quality jobs and preserving a level playing field in the internal market.

AddedP10_TC1-COD(2025)0085

RemovedRecital 1 a (new): (1a) The ESF+ is an essential pillar of cohesion policy. The main objectives of the ESF+ are to support Member States and regions to achieve social inclusion, social cohesion, to activate the labour market and to deliver on the principles and the headline targets of the European Pillar of Social Rights by supporting investments in people and structures in the policy area of employment and social policies, which are far from met yet. ESF+ funding should support those objectives. The reprogramming of resources under the ESF+ should ensure that adjustment measures in response to strategic challenges do not undermine its social approach, but strengthen its capacity to combat inequality.

AddedPosition of the European Parliament adopted at first reading on 10 September 2025 with a view to the adoption of Regulation (EU) 2025/… of the European Parliament and of the Council amending Regulation (EU) 2021/1057 establishing the European Social Fund Plus (ESF+) as regards specific measures to address strategic challenges

RemovedRecital 1 b (new): (1b) The European Court of Auditors’ adopted on 6 May 2025 the opinion on the legislative proposal forming the basis for this Regulation.

Added(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2025/1913.)

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RemovedRecital 1 c (new): (1c) Cohesion policy is often used as an emergency response tool, which risks undermining the primary longer-term policy and objectives of cohesion policy, as underlined in the European Court of Auditors’ opinion of 6 May 2025. It is essential to ensure that any measures taken in the context of emergencies do not interfere with the objectives of cohesion policy. Member States should ensure safeguards in the regulatory framework to prevent the dismantling of the core objectives of the cohesion policy.

AddedANNEX TO THE LEGISLATIVE RESOLUTION

RemovedRecital 1 d (new): (1d) The Union and its Member States continue to show that they can rapidly react to geopolitical events and are willing to use sufficient financial resources towards strengthening our defence industry through different Union and national programmes, which is positive and needed for the security of the Union. It is important to strengthen our defence sector through competitiveness programmes. At the same time, it is of utmost importance to continue to invest in the social objectives of the Union through the ESF+, as social cohesion is a cornerstone of the Union’s democratic and societal resilience which is essential in facing threats of aggression.

AddedStatement of the Commission on the respect for rule of law on the occasion of the adoption of Regulation (EU) 2025/1913

RemovedRecital 2: (2) It is already possible to support the development of skills in the defence industry under the ESF+ established by Regulation (EU) 2021/1057 of the European Parliament and of the Council2a, to facilitate the development of skills and training in the defence industry, while safeguarding social standards. Together with the Niinisto Report, ‘Safer Together’, the EU Preparedness Strategy, and the European Defence Industrial Strategy, the White paper for European Defence – Readiness 20303 paves the way for a true European defence union, including by suggesting to Member States to heavily invest into defence, civil defence, the defence industry, dual use technologies and civil preparedness capabilities, which should be carried out together with social spending, creating employment and up- and reskilling opportunities . In that regard, the Communication from the Commission - the Union of Skills of 5 March 20254 (‘the Union of Skills Communication’) sets out actions to address skills gaps and shortages in the Union, also through the Pact for Skills Initiative referred to in that Communication, and its large-scale partnerships, including one on the defence ecosystem. / 2a Regulation (EU) 2021/1057 of the European Parliament and of the Council of 24 June 2021 establishing the European Social Fund Plus (ESF+) and repealing Regulation (EU) No 1296/2013 (OJ L 231, 30.6.2021, p. 21, ELI: http://data.europa.eu/eli/reg/2021/1057/oj). / 3Joint White Paper for European Defence Readiness 203…

AddedThe Commission underlines that the respect for rule of law and fundamental rights is of utmost importance for the European Union. The Commission understands the intention of the co-legislators to ensure the protection of the Union budget with its amendments to the Commission proposal. The Commission remains committed to ensuring the Rule of Law is upheld in the implementation of the Funds and will assess any request for programme amendments in line with the Common Provisions Regulation (CPR), the Rule of Law Conditionality Regulation and the provisions of the Mid-Term Review Regulation.

RemovedRecital 3: (3) It is already possible to support the adaptation of workers, entrepreneurs and enterprises to change under the ESF+. In line with the decarbonisation measures proposed by the Communication from the Commission – the Clean Industrial Deal: A joint roadmap for competitiveness and decarbonisation of 26 February 20256 and to further facilitate industrial adjustment linked to the decarbonisation of production processes and products, in the context of the objective of providing lifelong opportunities to regularly upskill and reskill people, as set out in the Union of Skills Communication, including through a newly proposed Skills Guarantee, the ESF+ should facilitate the skilling, job maintenance and quality job creation throughout the decarbonisation process by providing flexibilities to implementation. Particular consideration should be given to the specific needs and circumstances of less developed regions and rural areas, which should benefit from the green transition and to ensure their integration into the Union’s broader economic, social and environmental development. In accordance with Article 5(1), second subparagraph, of Regulation (EU) 2021/1060, the ESF+ contributes to the specific objective of enabling regions and people to address the social, employment, economic and environmental impacts of the transition towards the Union’s 2030 targets for energy and climate and a climate-neutral economy of the Union by 2050, based on the Paris Agreement. / 6 COM (2025)0085

RemovedRecital 4: (4) It is already possible, under ESF+, 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 Council7 which aims to strengthen the Union’s technological leadership and the development of skills. In order to further incentivise investments from the ESF+ in those critical fields, the possibility for Member States to receive a higher pre-financing for related programme amendments should be extended.

RemovedRecital 8 a (new): (8a) Skills development and the training of young talent and entrepreneurs through incentives and targeted training are essential for job creation, and institutions working on skills creation and uptake should cooperate closely to align with labour market needs. Especially, vocational education and training institutes, given their direct links to the labour market and this should be supported through the ESF+.

RemovedRecital 5: (5) In order to enable Member States to carry out a meaningful and just reprogramming without losing focus on the main objectives of the fund and focus resources on strategic Union priorities set out in recitals 2, 3 and 4 without causing further delays in implementation, it is appropriate to provide for further flexibilities. The mid-term review should serve as an opportunity to address emerging strategic social challenges and new priorities therefore, Member States should benefit from additional time to complete the assessment of the outcome of the mid-term review and the submission of related programme amendments. While aligning with new Union priorities, diverting attention to global strategic challenges should not change the primary mission of the ESF+. The cohesion policy must remain firmly rooted in its core objective: reducing regional disparities.

RemovedRecital 6: (6) NUTS2 regions bordering Russia, Belarus or Ukraine are disproportionate heavily impacted by Russian war of aggression, experiencing job losses, less economic activity and social exclusion. In order to accelerate the implementation of cohesion policy programmes and alleviate the pressure on national budgets and to inject the necessary liquidity for the implementation of key investments, an additional one-off pre-financing from the ESF+ should be paid for programmes. Because of the adverse impact of the Russian aggression in Ukraine, the pre-financing percentage should be further increased for certain programmes covering one or more NUTS2 regions bordering Russia, Belarus or Ukraine, with no specific conditions to reallocate financial resources of the programme to dedicated priorities.

RemovedRecital 8: (8) It should also be possible, while taking into account the current differentiation between categories of regions, to apply a maximum co-financing rate of up to 95% to programmes covering one or more NUTS2 regions bordering Russia, Belarus or Ukraine, given the adverse impact of the Russian aggression on those regions.

RemovedRecital 9: (9) Since the objectives of this Regulation, namely to address strategic social challenges, refocus investments on critical new priorities and simplify and accelerate policy delivery, cannot be sufficiently achieved by the Member States but can rather be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective.

RemovedRecital 9 a (new): (9a) This Regulation has implications for the Union budget. Accordingly, the European Parliament’s Committee on Budgets adopted a budgetary assessment, which forms an integral part of Parliament’s mandate for negotiations.

RemovedRecital 11: (11) [Given the increased need to enable crucial investments in specific skills in the critical industries, including the defence industry, as well as in adaptation to change linked to decarbonisation in the context of pressing strategic geopolitical challenges, this Regulation should enter into force on the day following that of its publication in the Official Journal of the European Union,]

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 1, Article 5a – paragraph 1 – subparagraph 1: In 2026, the Commission shall pay 4,5 % of the total support from the ESF+ as set out in the decision approving the programme amendment as additional one-off pre-financing.

RemovedThe minimum reprogramming threshold to be eligible to the 4,5% pre-financing should be lower as Member States should be incentivised to reprogramme to reasonable level. The one-off pre-financing for Eastern bordering regions should not be submitted to minimum reprogramming threshold taking into account the major challenges that these regions face, and the related subparagraph is moved in a new paragraph.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 1, Article 5a – paragraph 1 – subparagraph 2: The additional pre-financing shall only apply where reallocations of at least 10% of financial resources of the programme from the ESF+ to one or more dedicated priorities established in accordance with Articles 12a 12c and 12d have been approved and provided that the measures supporting the dedicated priorities established in accordance with Articles 12a, 12c and 12d target smaller beneficiaries and provided that the request for a programme amendment is submitted by 31 December 2025. / For the purpose of calculating the total reallocations of the financial resources of the programme from the ESF+ to one or more dedicated priorities established in accordance with Articles 12a, 12c and 12d, as referred to in the first subparagraph, the Commission shall assess the measures and take into account only the measures responding to the strategic priorities identified.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 1, Article 5a – paragraph 1 a (new): 1a. The one-off pre-financing percentage in 2026 shall be increased to 9,5% for programmes covering one or more NUTS2 regions bordering Russia, Belarus or Ukraine, provided that the programme does not cover the entire territory of the Member State. Where, in a Member State, NUTS 2 regions bordering Russia, Belarus or Ukraine are included exclusively in programmes covering the entire territory of that Member State, the increased pre-financing set out in this paragraph shall apply to those programmes. NUTS 2 regions bordering Russia, Belarus or Ukraine require special attention and exceptional support as they are often at the frontline of potential conflicts and they are vulnerable to external threats, making it crucial to supporting their resilience in countering hybrid attacks. / The pre-financing due to the Member State which results from programme amendments pursuant to reallocation to the priorities referred to in the second subparagraph of this paragraph shall be counted as payments made in 2025 for the purposes of calculating the amounts to be de-committed in accordance with Article 105 of Regulation (EU) 2021/1060, provided that the request for programme amendment was submitted in 2025.

RemovedRegulation (EU)2021/1057

RemovedArticle 1 – paragraph 1 – point 1, Article 5a – paragraph 1 b (new): 1b. Before disbursing payment for the pre-financing pursuant to this Article, the Commission shall assess the Union’s overall budgetary situation, in particular with respect to the principle of the sustainability of the Union budget. Where, on the basis of that assessment, the Commission identifies a risk to the Union budget arising from paying the full pre-financing amount in 2026, the Commission is empowered to adopt a delegated act in accordance with Article 37 to provide for only part of the pre-financing amount to be disbursed to the Member States in 2026, with the remaining part disbursed in 2027.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 1, Article 5a – paragraph 2: (2) By way of derogation from Article 63(2) and Article 105(2) of Regulation (EU) 2021/1060, the deadline for the eligibility of expenditure, the reimbursement of costs as well as for decommitment shall be 31 December 2030. That derogation shall only apply where programme amendments reallocating at least 10% of the ESF+ financial resources of the programme to one or more dedicated priorities established in accordance with Articles 12a, 12c and 12d of this Regulation in the context of the mid-term review have been approved.

RemovedThe minimum reprogramming threshold to be eligible to the 4,5% pre-financing should be lower as Member States should be incentivised to reprogramme to reasonable level.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 1, Article 5a – paragraph 2 a (new): (2a) When amending programmes, the Member States shall include, with the close and meaningful participation of social partners, for the dedicated priorities, obligations to the beneficiaries to respect working and employment conditions under applicable Union and national law, conventions of the International Labour Organization (ILO) and collective agreements.

RemovedIn line with Articles 33 and 169 of the Financial Regulation.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 1, Article 5a – paragraph 3: (3) By way of derogation from Article 112 of Regulation (EU) 2021/1060, the maximum co-financing rate for priorities in programmes covering one or more NUTS2 regions bordering Russia, Belarus or Ukraine shall be 95 %. The higher co-financing rate shall not apply to programmes covering the entire territory of the Member State concerned, unless those regions are included only in programmes covering the entire territory of that Member State.

RemovedThe 95% co-financing rate for Eastern bordering regions should not be submitted to minimum reprogramming threshold taking into account the major challenges that these regions face.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 1, Article 5a – paragraph 4: (4) In addition to the assessment for each programme on the outcome of the mid-term review to be submitted in accordance with Article 18(2) of Regulation (EU) 2021/1060, Member States may resubmit a complementary assessment as well as related requests for programme amendments, taking into account the possibility for dedicated priorities in accordance with Articles 12a 12c and 12d by 31 December 2025. The deadlines set out in Article 18 (3) of Regulation (EU) 2021/1060 shall apply.

RemovedTaking into account that a significant level of reprogramming is expected, Member States could need more time to provide a complementary assessment.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 2, Article 12a – paragraph 2 – subparagraph 1: 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, it shall make an exceptional pre-financing of 30 % on the basis of the allocation to those priorities, provided that smaller beneficiaries have priority access to the funding and that the programme amendment is submitted to the Commission by 31 December 2025. That exceptional pre-financing shall be paid within 60 days of the adoption of the Commission decision approving the programme amendment;

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 3, Article 12c – title: Support to skills in civil preparedness and the defence industry

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 3, Article 12 c – paragraph 1: (1) Member States may decide to programme support for the development of skills in the defence industry and cyber security under dedicated priorities, prioritising dual use capabilities related to civil defence and preparedness, provided that micro, small and medium- sized enterprises have priority access to the support. Such dedicated priorities may support any of the specific objectives set out in Article 4(1), points (a) to (g). / In this context, Member States may allocate resources to attract young talent and entrepreneurs, particularly to rural or less developed regions, through incentives and targeted training.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 3, Article 12c – paragraph 5: (5) By way of derogation from Article 112 of Regulation (EU) 2021/1060, the maximum co-financing rate for dedicated priorities referred to in paragraph 1 of this Article shall be increased by 10 percentage points above the co-financing rate applicable, not exceeding 100%.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 3, Article 12d – paragraph 1: (1) Member States may, after consulting the social partners at national level, decide to programme targeted support aiming at skilling, up-skilling and re-skilling and training with a view to adaptation of workers, enterprises and entrepreneurs in particular micro, small and medium-sized enterprises and the social economy to change contributing to decarbonisation of production capacities under dedicated priorities, with in the objective of maintaining competitiveness, sustainability and innovation during the green transition. Such dedicated priorities may support any of the specific objectives set out in Article 4(1), points (a) to (g). / Member States may support promoting collaboration between different organisations, such as educational institutions who support skills development, provided that such measures support any of the specific objectives set out in Article(4), points (a) to (g). / Resources allocated to the dedicated priority referred to in the first two subparagraphs of this paragraph shall be taken into account when ensuring compliance with the thematic concentration requirements as set out in Article 7.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 3, Article 12d – paragraph 5: (5) By way of derogation from Article 112 of Regulation (EU) 2021/1060, the maximum co-financing rate for dedicated priorities referred to in paragraph 1 of this Article shall be increased by 10 percentage points above the co-financing rate applicable, not exceeding 100%.

RemovedRegulation (EU) 2021/1057

RemovedArticle 1 – paragraph 1 – point 3 a (new), Article 12d a (new): (3a) the following article is inserted: / Article 12da / Guidance and administrative simplification / The Commission shall publish, by ... [60 days after the entry into force of Regulation (EU) XXXX/XXXX (this amending Regulation)], detailed guidelines, accompanied by a Q&A system, aiming to clarify the technical, legal and procedural implications of the measures adopted in Articles 5a, 12c and 12d. Those guidelines shall support the managing authorities in the uniform application of this Regulation, reducing the administrative burden and facilitating solutions to early doubts.

RemovedBUDGETARY ASSESSMENT OF THE COMMITTEE ON BUDGETS

Removedfor the Committee on Employment and Social Affairs

Removedon the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2021/1057 establishing the European Social Fund + (ESF+) as regards specific measures to address strategic challenges

RemovedRapporteur for budgetary assessment: JeanMarc Germain

RemovedThe Committee on Budgets has carried out a budgetary assessment of the proposal under Rule 58 of the Rules of Procedure and has reached the following conclusions:

RemovedThe Committee on Budgets,

RemovedA. whereas the proposal does not modify existing budgetary commitments and remains within the limits of the overall allocations for the period 2021-2027 and is therefore budgetary neutral;

RemovedB. whereas the combined effect of exceptional one-off 30 % pre-financing and 100 % co-financing on new EU priorities, as well as additional one-off pre-financing of 4.5 % (9.5 % for NUTS 2 regions that have borders with Russia, Belarus or Ukraine) for programmes that reallocate at least 15 % of their resources to the new priorities, leads to a partial frontloading of estimated payment appropriations of EUR 500 million in 2026, followed by lower payments in 2027;

RemovedC. whereas the extension of the eligibility period by one year – from the end of 2029 to the end of 2030 – for programmes that reallocate at least 15 % of their total allocation to new specific objectives creates payments in 2030 and changes the applicable decommitment rule for 2027 from year n+2 to year n+3;

RemovedConclusions of the budgetary assessment

Removed1. Determines that the proposal is compatible with the MFF Regulation; notes that the proposed measures are voluntary and do not involve any top-up of the initial allocation available to Member States;

Removed2. Notes that the proposal requires additional human resources of EUR 376 000 per year in 2025, 2026 and 2027, for two establishment plan posts; notes that the additional needs will be covered by redeployment within the Directorate-General or other Commission services; notes, however, that the overall impact of redeployments within the Commission services has reached its limit;

Removed3. Determines that the proposal is compatible with the Interinstitutional agreement on budgetary discipline (IIA); notes, however, that re-programming in the context of the mid-term review is considered not to alter the contribution to climate targets as set out in point 16 of the IIA; underlines that allocating resources to new objectives, including for the competitiveness, preparedness and strategic autonomy of the EU, could lead to shifting resources from interventions with a higher coefficient for calculation of support to climate change objectives to interventions with a lower coefficient, thus potentially reducing the expenditure supporting climate objectives; invites the Commission to take preventive action to counter this risk; calls on the Commission to assess the impact of the revised plans on the shares of expenditure supporting climate objectives; notes also that the ‘do no significant harm’ principle should apply to all European investments in line with the applicable legislation;

Removed4. Considers that the proposal is compatible with the budgetary principles laid down in the Financial Regulation; notes, however, that the pre-financing paid in 2026 will be counted as payments made in 2025 for the purposes of calculating the amounts to be decommitted, in particular as regards respect for the principle of annuality;

Removed5. Recalls the importance of the general regime of conditionality as set out in Article 6 of the Financial Regulation; urges the Commission and the Member States to ensure compliance with the Charter of Fundamental Rights of the European Union and to respect the Union values enshrined in Article 2 of the Treaty on European Union in the implementation of the budget;

Removed6. Notes that the Commission does not expect any implications for the budget for 2025 beyond the redeployment of existing human resources; expects the Commission to take into account the current proposal and the updated payment needs for the European Social Fund Plus (ESF+) in the budgetary procedure for 2026 following the actual re-programming by Member States and to keep Parliament informed in a timely manner of the progress of the mid-term review in the Member States; calls for a prudent approach to payment frontloading;

RemovedRecommendations as regards budget implementation

Removed7. Notes that the proposal provides further flexibility and introduces incentives for Member States in the context of the mid-term review of cohesion policy to address strategic challenges that the EU is facing by redirecting resources to new EU priorities; underlines that cohesion policy should not be used again as a crisis response tool and maintains that this approach risks undermining its longer-term policy and investment objectives, including investments in regional development, skills, innovation and productivity; regrets that the Commission did not perform an impact assessment of the changes; acknowledges that the proposal offers a pragmatic, albeit unsatisfactory, way forward for dealing with insufficient budgetary flexibility and response capacity in the EU budget;

Removed8. Recalls that the ESF+ is an essential pillar of cohesion policy and its main objective is to support Member States and regions in achieving social inclusion and social cohesion, to activate the labour market and to deliver on the principles and the headline targets of the European Pillar of Social Rights by supporting investments in people and systems in the policy area of employment and social policies; highlights that the Member States should ensure safeguards in the regulatory framework to prevent the dismantling of the core objectives of cohesion policy; underlines the need to ensure that the implementation of the amended ESF+ Regulation is accompanied by measures for simplification and strengthening of administrative capacities in order to drive investments in key sectors and increase the absorption rate;

Removed9. Underlines that the combined effect of reallocating a minimum of 15 % of resources and of lifting of the 20 % ceiling for transfer towards Strategic Technologies for Europe Platform (STEP) objectives may have a negative impact on the achievements of targets initially set in the ESF+ Regulation and could result in some initially planned actions for later years not materialising owing to a discontinuity in matching objectives with resources, while noting the need to adapt to new priorities, taking into account the recent geopolitical dynamics;

Removed10. Notes that payments to 2021-2027 cohesion policy programmes were of a very low level in the first years of implementation, leading to an increase in payment needs towards the later years; recalls that this actual payment cycle does not coincide with the more linear payment profile set out in the MFF Regulation and that this situation results in a serious risk of exceeding payment ceilings; recalls that the gradual increase in payments towards the later part of the programming period is a feature of multiannual programmes; considers that the frontloading of payments towards 2026 could have an impact on the pressure on payments;

Removed11. Recalls that the STEP Regulation and the RESTORE Amending Regulation of 2024 were accompanied by a frontloading of payment appropriations in the budgets for 2024 and for 2025; notes that the total amount of payment appropriations in the 2026 draft budget is very close to the payment ceiling and is concerned, in this respect, about the high level of uncertainty with regard to the volume of payment claims in 2026; highlights the difficulties in predicting the take-up of the newly introduced flexibilities and incentives and in estimating payment needs, as also underpinned by the ongoing trend of increasing inaccuracy of payment forecasts by Member States; calls on the Commission to closely monitor payment developments and provide timely information to Parliament in this regard, and to propose any remedial action to the budgetary authority if needed;

Removed12. Recalls that 100 % co-financing without additional resources leads to a lower total amount of financial support through the programme; insists that broadening the scope of investment must not lead to a reduction in financial support for the initial priorities of investing in employment, social services, inclusive education and skills, and of providing assistance to the most vulnerable, including children; recalls that mandatory co-financing is an important principle of cohesion policy funding;

Removed13. Requests that the Commission provide traceable information in the form of timely reports on transfers to ensure that the impact of the mid-term review is clearly identifiable for the budgetary authority;

Removed14. Calls on the Commission to maintain consistency in applying conditionality across all EU funding streams and insists that amendments in Parliament’s reading are essential to close any loophole; demands rigorous enforcement of conditionality mechanisms and explicitly rejects any reallocation of blocked cohesion policy funds if this would circumvent the rule-of-law-related requirements established in the Common Provisions Regulation; underlines that rule of law conditionality is a fundamental principle that must apply to all EU funds without exception;

Removed15. Considers that the actual take-up of the proposal may depend on various factors, such as the effectiveness of the 15 % re-allocation threshold and the availability of more favourable funding options under other Union programmes; considers that the proposed condition of the reallocation of at least 15 % of the funds to new priorities may be too high and unsuitable for single national programmes, as it could create implementation complications; highlights the importance of preventing double financing and calls on the Member States and the Commission to ensure that support for new types of investment is in addition to support under other Union programmes, including the EDF, EDIP and SAFE;

Removed16. Notes that the mid-term review may reduce the amount of funds at risk of decommitment; recalls that an amount equivalent to the cumulative decommitments made on outstanding commitments since 2021 can be made available for the European Union Recovery Instrument (EURI); asks the Commission to provide further analysis of the impact of the mid-term review on the EURI instrument.

RemovedAs part of its budgetary assessment, the Committee on Budgets also submits the following amendment to the proposal:

RemovedRecital [9] a (new): ([9]a) This Regulation has implications for the Union budget. Accordingly, the European Parliament’s Committee on Budgets adopted a budgetary assessment, which forms an integral part of Parliament’s mandate for negotiations.

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Cite as

European Parliament (2025). “Changes between A-10-2025-0122 and TA-10-2025-0176”. Text, 10 September 2025. from A-10-2025-0122, to TA-10-2025-0176, reference 2025/0085(COD). EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0122/compare/TA-10-2025-0176 (retrieved 25 September 2026). Data: European Parliament Open Data, https://data.europarl.europa.eu/ (CC BY 4.0).
BibTeX
@misc{epw-text-2025-09-10,
  author = {{European Parliament}},
  title = {{Changes between A-10-2025-0122 and TA-10-2025-0176}},
  year = {2025},
  date = {2025-09-10},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0122/compare/TA-10-2025-0176}},
  url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2025-0122/compare/TA-10-2025-0176},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. from A-10-2025-0122, to TA-10-2025-0176, reference 2025/0085(COD). Data: European Parliament Open Data (CC BY 4.0)}
}