Commission Delegated Regulation (EU) 2021/2105 of 28 September 2021 supplementing Regulation (EU) 2021/241 of the European Parliament and of the Council establishing the Recovery and Resilience Facility by defining a methodology for reporting social expenditure

1 The methodology for reporting social expenditure, including on children and the youth, and on gender equality under the Facility shall be based on the estimated expenditure provided in the approved recovery and resilience plans and on the steps set out in paragraphs 2, 3 and 4.

2 Reforms and investments with a primary social dimension shall be associated to one of the nine social policy areas set out in the Annex. Each social policy area shall be linked to a broader social category. A reform or investment may only be associated to one social policy area, and therefore to one social category.

3 Each measure of a social nature that includes a focus on children and the youth shall be flagged, allowing for a subsequent specific reporting on expenditure under the Facility on children and the youth.

4 Each measure of a social nature that includes a focus on gender equality shall be flagged, allowing for a specific subsequent reporting on expenditure under the Facility on gender equality.

5 The social policy areas and social categories, and the flags to identify measures of a social nature that include a focus on children and the youth, and on gender equality as referred to in paragraphs 2, 3, and 4 shall be those set out in the Annex.

6 The Commission shall use this methodology in the annual report referred to in Article 31(3) of Regulation (EU) 2021/241 to provide information on the social expenditure, including on children and the youth, and on gender equality financed by the Facility.

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.