European Training Foundation Governing Board approves Amending Budget 1/2026 at ETF; €3.1m added revenue and salary savings

European Training Foundation Governing Board approves Amending Budget 1/2026 at ETF; €3.1m added revenue and salary savings

AMENDING BUDGET

AMENDING BUDGET 1/2026 GB/26/DEC/009

AMENDING BUDGET 1/2026 | 2 AMENDING BUDGET 1/2026 The main objectives of this amending budget are to present the transfer already performed under the authority of the Director and to integrate the additional revenue. The amending budget is presented for information to Governing Board member in the June meeting and will be sent for written approval as per Governing Board rules and procedures1 Revenue The ETF’s main source of revenue is its contribution from the European Commission. In addition, in accordance with Article 15.3 of its founding Regulation, the ETF can receive funding from other sources for activities included in its mandate. 1a. EC contribution (Titles 1, 2, 3) There are no modifications to the appropriations the ETF expects to implement by the end of the year. 1b. Other revenue (Title 4) The ETF has received and included in this amending budget a total of €3.1m as follows: • €0.07m corresponding to accounting services provided to EU-OSHA; • €0.32m as the 3rd instalment for the BIBB project; • €0.64m as the 1st instalment for the COVES 3 project; • €0.87m as the 4th (last) instalment for the ACQF project; • €0.63m as the 3rd (last) instalment for the SER project; • €0.56m as the 1st instalment for the Egypt TVET project. As per consolidated practice and to ensure sound budget management, additional revenue for voluntary contributions already presented to the Board will be integrated when received. Expenditure The activities performed until now and the proposed changes are aligned with the priorities and objectives in the single programming document2 adopted by the Board on 27 November 2025. Budget estimates have been updated considering the information on salary adaptation, notably the decrease of weighting factor for Italy received last year and impacting until end June 2026, emerging changes and the announced priorities. This amending budget includes one transfer falling under the authority of the Director that has already been performed on 19 May 2026, as well as a revision of the corresponding assumptions: 1 GB/09/DEC/017 – ETF’s Governing Board rules and procedures 2 GB/25/DEC/010- Single Programming Document 2026-2028 – Work Programme 2026

AMENDING BUDGET 1/2026 | 3 • Based on updated estimates of the salary costs that are mainly due to the decrease of weighting factor for Italy until end June 2026 and considering the turnover and the estimating timing of the filling of the vacancies, savings are expected in salaries budget lines. • Part of these funds are used to cover additional needs within Title 1, such as traineeships, interim support (temporary workers), learning and development and social measures. • A smaller part is used for Title 2 expenditure, notably increased in digital running costs due on one hand to the increased use of cloud services (web migration, cybersecurity, data infrastructure), and on the other hand to increase in contract prices and licenses. A minor amount is also dedicated for the preparation of its post-2027 premises building project including piloting of potential solutions • As per initial budget assumptions, most of the savings in staffing will be used for specific activities in operational projects (Title 3), to allow addressing relevant Commission and partner country requests in line with priorities in SPD supporting more specifically enlargement countries and the Pact for Mediterranean, as well as preparations for the November Skills summit in Turin. The table below summarises the changes proposed in this amending budget at the level of Title: Budgetary title Initial Budget Changes Amending Budget % (EUR) (EUR) (EUR) Title 1 17,775,650 -546,348 17,229,302 -3% Title 2 2,275,300 +150,000 2,425,300 +7% Title 3 4,449,050 +469,600 4,918,650 +11% Total EC Contribution 24,500,000 +73,252 24,573,252 +0.3% More detailed information on the activities can be found in the “Assumptions” column in the amending budget table. Conclusion The Governing Board approves the amending budget.

European Training Foundation GB/26/DEC/009 Amending Budget 1-2026 REVENUE Item/Art. Title COM PAY COM PAY COM PAY TITLE 1 European Union contribution Chap.1 2 European Training Foundation (07.10.06, ex 04.03.14, ex 15.02.12, ex 15.02.27) 23 762 012 23 762 012

23 762 012 23 762 012 1 20 European Training Foundation 23 762 012 23 762 012

23 762 012 23 762 012 1 20 0 ETF - Subsidy 23 762 012 23 762 012 23 762 012 23 762 012 Chap.1 3 Union contribution from recovery of surplus from previous years 737 988 737 988

737 988 737 988 1 30 Union contribution from recovery of surplus from previous years 737 988 737 988

737 988 737 988 1 30 0 Contribution 737 988 737 988 737 988 737 988 TITLE 1 TOTAL TITLE 1 24 500 000 24 500 000

24 500 000 24 500 000 TITLE 8 European Union contribution in kind Chap. 8 0 European Union contribution in kind p.m. p.m.

p.m. p.m. 8 00 European Union contribution in kind p.m. p.m.

p.m. p.m. 8 00 0 European Union contribution in kind p.m. p.m.

p.m. p.m. TITLE 8 TOTAL TITLE 8 p.m. p.m.

p.m. p.m. TITLE 9 MISCELLANEOUS REVENUE Chap. 9 0 Miscellaneous revenue p.m. p.m.

p.m. p.m. 9 00 Miscellaneous revenue p.m. p.m.

p.m. p.m. 9 00 0 Miscellaneous revenue p.m. p.m. TITLE 9 TOTAL TITLE 9 p.m. p.m.

p.m. p.m. TITLE 10 RESULTS EARLIER YEARS Chap. 10 1 Results earlier years p.m. p.m.

p.m. p.m. 10 11 Results earlier years p.m. p.m.

p.m. p.m. 10 11 1 Result budget year -/- 1 p.m. p.m.

p.m. TITLE 10 TOTAL TITLE 10 p.m. p.m.

p.m. p.m. TOTAL ETF SUBVENTION REVENUE 24 500 000 24 500 000

24 500 000 24 500 000 Budget 2026 Amendments Amending Budget 1-2026 p 1 / 11

European Training Foundation GB/26/DEC/009 Amending Budget 1-2026 REVENUE Item/Art. Title COM PAY COM PAY COM PAY Budget 2026 Amendments Amending Budget 1-2026 TITLE 4 REVENUE FROM OTHER SOURCES (Earmarked revenue) Chap. 4 2 Co-operation with other European institutions and other bodies p.m. p.m. +3,095,268 +3,095,268 3 095 268 3 095 268 4 20 Projects related to agreements between European Commission and the Foundation p.m. p.m. +3,095,268 +3,095,268 3 095 268 3 095 268 4 20 0 Administrative SLAs p.m. p.m. +73,252 +73,252 73 252 73 252 4 20 1 EIB p.m. p.m. p.m. p.m. 4 20 3 BIBB p.m. p.m. +320,000 +320,000 320 000 320 000 4 20 4 SLA DG EMPL: Internationalising Vocational Excellence" (CoVES 3) p.m. p.m. +640,000 +640,000 640 000 640 000 4 20 5 PANAF/2023/443-218 - “African Continental Qualification Framework (ACQF II)” p.m. p.m. +872,995 +872,995 872 995 872 995 4 20 6 NDICI ASIA/2022/043-337: “Dialogue and Action for Resourceful Youth in Central Asia (DARYA)” p.m. p.m. p.m. p.m. 4 20 7 RWANDA TVET p.m. p.m. p.m. p.m. 4 20 8 Eastern Partnership (SER) p.m. p.m. +627,000 +627,000 627 000 627 000 4 20 9 Egypt TVET p.m. p.m. +562,021 +562,021 562 021 562 021 Chap. 4 3 Cooperation with Italian institutions p.m. p.m.

p.m. p.m. 4 30 Cooperation with Italian institutions p.m. p.m.

p.m. p.m. 4 30 0 Cooperation with Italian institutions p.m. p.m.

p.m. p.m. TITLE 4 TOTAL TITLE 4 p.m. p.m. +3,095,268 +3,095,268 3 095 268 3 095 268 TOTAL EARMARKED / PROJECT REVENUE p.m. p.m. +3,095,268 +3,095,268 3 095 268 3 095 268 GRAND TOTAL 24 500 000 24 500 000 +3,095,268 +3,095,268 27 595 268 27 595 268 p 2 / 11

European Training Foundation GB/26/DEC/009 Amending Budget 1-2026 EXPENDITURE Item/Art. Title Assumptions 2026 COM PAY COM PAY COM PAY TITLE 1 EXPENDITURE RELATING TO PERSONS WORKING WITH THE FOUNDATION Chap. 1 1 Staff in active employment 17 397 350 17 397 350 -681,348 -681,348 16 716 002 16 716 002 Art. 110 Agents included in the workforce 13 727 700 13 727 700 -626,748 -626,748 13 100 952 13 100 952 1 10 0 Temporary Agents 13 727 700 13 727 700 -626,748 -626,748 13 100 952 13 100 952 This budget line covers the basic salary costs and management allowance of the ETF’s Temporary Agents as indicated in the Staff regulations (art. 44 & 66) and Conditions of Employment of Other Servants of the EU (art. 20). It covers all salaries, allowances, social security and contributions, weighting factor, salary adaptation, annual leave not taken at the end of the contract, cost of starting and end of service for Temporary Agents, as well as the possible modifications due to the weighting factor and salary adaptation. Planning assumptions: The ETF establishment plan of 86 posts with no additional TA for offsetting part times (cf art. 38. 2 of the FR) as in previous years. Estimated salary adaptation (+0.6% to be applied as from 1 April 2026 and of +3.4% to be applied as from 1 July 2026) , reclassification, annual travel. Small increase foreseen for automatic increase in step as well as savings from staff turnover and recruitment in lower grades. It will include €100,000 from SLA with EU OSHA for provision of accountancy services and HR contribution from extra-subsidy projects (where applicable). Revised assumptions (1): Availability following the salary adaptation and reduction in weighting factor and based on the current staffing estimates (-€700,000 on 19-May-2026), compensated by the amount recovered from EU-OSHA for the accounting services provided by the ETF in 2026 (+€73,252 in March 2026) Art. 111 Other staff 3 280 000 3 280 000 -200,000 -200,000 3 080 000 3 080 000 1 11 0 Contract agents 3 280 000 3 280 000 -200,000 -200,000 3 080 000 3 080 000 This budget line covers all salaries, allowances, social security and contributions, weighting factor, salary adaptation, annual leave not taken at the end of the contract, cost of starting and end of service for Contract Agents. Planning assumptions: In 2025 there are expected 42 contract agents and possibly additional short-term contract agents as the ETF intends to offset long-term part time workers, recurrent parental leave, or long-term sickness absences amongst the same population. Estimated salary adaptation (+0.6% to be applied as from 1 April 2026 and of +3.4% to be applied as from 1 July 2026) , reclassification, annual travel and all posts occupied. Revised assumptions (1): Availability following the salary adaptation and reduction in weighting factor and based on the current staffing estimates (-€200,000 on 19-May-2026) 1 11 2 Local staff p.m. p.m.

p.m. p.m. This budget line covers all salaries, allowances, social security and contributions for Local Agents. Planning assumptions: No local agent is foreseen for 2025 Art. 117 Supplementary services 369 650 369 650 +145,400 +145,400 515 050 515 050 1 17 2 Cost of organising traineeships with the Foundation 77 000 77 000 +85,400 +85,400 162 400 162 400 These appropriations cover the costs of traineeships for young professionals from the EU and ETF partner countries in order to give them the opportunity to get to know the practices of an EU agency. Planning assumptions: The ETF foresees to continue the internship programme in 2025 Revised assumptions (1): Additional amount to the current availability to allow 6 trainees for 12 months as of November 2027 (+€85,400 on 19-May-2026) 1 17 7 Other services rendered and institutional audit services 292 650 292 650 +60,000 +60,000 352 650 352 650 This budget line covers recourse to other suppliers of services, consultants and experts, for services under the general administration of the ETF when such services cannot be provided by ETF staff (for reasons of expertise or availability). Planning assumptions: * Services provided by the EU administrative bodies through Service Level Agreements ( processing of salary costs and other optional services) and Interagency Service Legal Agreement for secretariat of coordination agency and cost of EC badge

• Approximately 2.5 FTE interim staff can be contracted with the budget available, usually used for compensating for ETF staff absence (long-sickness, parental leav