EN EN

EUROPEAN COMMISSION

Brussels, 9.10.2026 COM(2026) 960 final

2026/0196 (BUD)

AMENDING LETTER No 1 TO THE DRAFT GENERAL BUDGET 2027

Updated estimated needs for agricultural expenditure

Other adjustments and technical updates

1

Having regard to:

‒ the Treaty on the Functioning of the European Union, and in particular Article 314

thereof, in conjunction with the Treaty establishing the European Atomic Energy

Community, and in particular Article 106a thereof,

‒ Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of

own resources of the European Union1, which entered into force on 1 June 2021,

‒ Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council

of 23 September 2024 on the financial rules applicable to the general budget of the

Union (recast)2, and in particular Article 42 thereof,

‒ the draft general budget of the European Union for the financial year 2027, as adopted

by the Commission on 9 July 20263,

The European Commission hereby presents to the European Parliament and to the Council

Amending Letter No 1 to the draft general budget of the European Union for the financial year

2027, for the reasons set out in the explanatory memorandum.

CHANGES TO THE STATEMENT OF REVENUE AND EXPENDITURE BY

SECTION

The changes to the general statement of expenditure and revenue as well to the statements of

revenue and expenditure by section are available on EUR-Lex (https://eur-

lex.europa.eu/budget/www/index-en.htm). An English version of the changes to this statement

is attached for information as a budgetary annex.

1 Council Decision (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the

European Union and repealing Decision 2014/335/EU, Euratom, OJ L 424, 15.12.2020, p. 1,

ELI: http://data.europa.eu/eli/dec/2020/2053/oj. 2 OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj. 3 COM(2026) 300, 9.7.2026.

2

Table of Contents

1. INTRODUCTION ................................................................................................................................... 3

2. FUNDING COSTS OF UKRAINE SUPPORT LOAN (USL) DEBT SERVICE COSTS ................ 5

3. EUROPEAN AGRICULTURAL GUARANTEE FUND (EAGF) ..................................................... 5

4. REINFORCEMENT OF THE EMERGENCY MEASURES UNDER THE FOOD CHAIN

STRAND OF THE SINGLE MARKET PROGRAMME ................................................................................. 6

5. ADJUSTMENT TO THE APPROPRIATIONS REQUESTED BY THE EUROPEAN

INSTITUTE OF INNOVATION AND TECHNOLOGY (EIT) ....................................................................... 7

6. RETURN OF APPROPRIATIONS BY THE CHIPS JOINT UNDERTAKING (CHIPS JU) ....... 7

7. REINFORCEMENT OF THE EUROPEAN PUBLIC PROSECUTOR’S OFFICE (EPPO) ......... 8

8. UPDATE OF THE SUSTAINABLE FISHERIES PARTNERSHIP AGREEMENTS .................... 8

9. RELEASE OF A RESERVE - AGILE AND RAPID DEFENCE INNOVATION PROGRAMME

(AGILE) ................................................................................................................................................................. 9

10. REINFORCEMENT OF THE NUCLEAR SAFETY, RADIATION PROTECTION AND

SAFEGUARDS (INSC) LINE .............................................................................................................................. 9

11. EUROPEAN PUBLIC ADMINISTRATION (HEADING 7) ........................................................... 10

12. INCREASE IN ADMINISTRATIVE EXPENDITURE AND ADJUSTMENT TO

ESTABLISHMENT PLANS TO PREPARE FOR THE ACCESSION OF MONTENEGRO TO THE

UNION ................................................................................................................................................................ 15

13. REDUCTION IN APPROPRIATIONS FOR THE TRANSLATION CENTRE (CDT) ................ 16

14. SALARY NEEDS OF DECENTRALISED AGENCIES .................................................................. 16

15. SPECIFIC ADJUSTMENTS TO DECENTRALISED AND EXECUTIVE AGENCIES ............. 18

15.1. Reinforcement of the European Chemicals Agency (ECHA) ..................................................... 18 15.2. Release of a reserve line – European Food Safety Authority (EFSA) ...................................... 18 15.3. Reinforcement for the European Medicines Agency (EMA) ...................................................... 19 15.4. Reinforcement for the Agency for the Cooperation of Energy Regulators (ACER) .................. 19 15.5. Amendment of the establishment plan for the Research Executive Agency (REA) ................... 19 15.6. Amendment of the establishment plan for the European Maritime Safety Agency (EMSA) .... 20

16. FINANCING ......................................................................................................................................... 20

17. SUMMARY TABLE BY MFF HEADING ......................................................................................... 21

3

1. INTRODUCTION

Amending Letter No 1 (AL 1/2027) to the draft budget for the year 2027 (DB 2027) covers the

following elements, as a result of new information available in the meaning of Article 42 of Regulation

(EU, Euratom) 2024/2509:

⎯ Update of the needs for the Ukraine Support Loan debt service costs line;

⎯ Update of the estimated needs, assigned revenue and appropriations for agricultural expenditure. In

addition to changing market factors, AL 1/2027 also incorporates the impact of decisions in the

agricultural sector since the adoption of DB 2027 in July 2026;

⎯ Update of the split between reserve and operational lines for the Sustainable Fisheries Partnership

Agreements (SFPAs), taking into account the new protocols with Seychelles and Mauritius;

⎯ A reinforcement of the emergency measures under the Food Chain strand of the Single Market

Programme (SMP), in order to co-finance measures implemented by Member States following a

series of outbreaks of animal diseases including Highly Pathogenic Avian Influenza and African

Swine Fever;

⎯ Reduction in commitment appropriations for the Chips Joint Undertaking due to increase in assigned

revenue;

⎯ Redeployment of commitment appropriations within Horizon Europe from the European Institute

of Technology (EIT), following the liquidation of the EIT Manufacturing Knowledge and

Innovation Community (KIC), to reinforce the European Innovation Council;

⎯ Reinforcement of appropriations and staff for Hungary’s participation in enhanced cooperation on

the establishment of the European Public Prosecutor’s Office (EPPO);

⎯ Update of the split between reserve and operational lines for the agile and rapid defence innovation

programme (AGILE), following the provisional agreement reached by the co-legislators;

⎯ Reinforcement of commitment and payment appropriations for nuclear safety, radiation protection

and safeguards as part of the Chornobyl Pledge. The increase is proposed to be compensated by an

equivalent reduction, in commitment and payment appropriations, of the International Nuclear

Safety Cooperation – Provisioning of the common provisioning fund line and IPA III —

Provisioning of the common provisioning fund budget line;

⎯ Adjustments to heading 7 “European Public Administration”:

• To incorporate the impact of the higher salary adjustment for 2026 on the administrative

expenditure of the institutions and on pensions following updated estimates for purchasing

power and inflation, compared to the parameters used when preparing the DB 2027;

• Reinforcement in commitment and payment appropriations for the European Parliament to

ensure continuity of the pension payments under the Voluntary Pension Scheme, also

considering the judgments of the General Court of 17 December 2025;

• Increase in the level of administrative expenditure and adjustment in the establishment plans

for the Council and the Commission to prepare for the accession of Montenegro to the Union;

• A reduction in commitment and payment appropriations for the balancing subsidy to the

Translation Centre (CdT), as a result of reduced needs and increase in expected revenues.

⎯ Adjustments to the level of appropriations for some decentralised agencies, linked to the 2026 salary

update;

⎯ Further adjustments of several decentralised and executive agencies, as follows:

• A reinforcement of the European Chemicals Agency (ECHA) to reflect the updated

implementation schedule for the One Substance One Assessment (OSOA) package4. The

4 OJ L, 2025/2455, 12.12.2025, ELI: http://data.europa.eu/eli/reg/2025/2455/oj.

4

additional amounts are proposed to be compensated by an equivalent reduction of the

Programme for the Environment and Climate Action (LIFE);

• A reinforcement of the European Food Safety Authority (EFSA), due to the adoption of the

Regulation on plants obtained by certain new genomic techniques and their products5. The

additional amounts are proposed to be compensated by an equivalent reduction of the Single

Market Programme;

• A reinforcement of the European Medicines Agency (EMA) to reflect the political

agreement on the Critical Medicines Act. The additional amounts are proposed to be

compensated by an equivalent reduction of the EU4Health Programme;

• A reinforcement of the European Union Agency for Criminal Justice Cooperation (Eurojust)

to cover the agency’s increased salary costs;

• Adjustment of the establishment plan of the Research Executive Agency (REA);

• Adjustment of the establishment plan of the European Maritime Safety Agency (EMSA).

Overall, the net impact of AL 1/2027 on expenditure in the DB 2027 is a decrease of EUR 365,3 million

in commitment appropriations and of EUR 426,8 million in payment appropriations.

(In EUR million)

Programme Commitment

appropriations

Payment

appropriations

Debt service cost of Ukraine Support Loan -500,0 -500,0

European Agricultural Guarantee Fund (EAGF) -81,1 -127,1

Single Market Programme 78,0 62,5

Horizon Europe -87,0 -87,0

European Public Prosecutor's Office (EPPO) 2,2 2,2

Sustainable Fisheries Partnership Agreements (SFPAs) 0,0 0,0

Programme for agile and rapid defence innovation (AGILE) 0,0 0,0

European Instrument for International Nuclear Safety Cooperation (INSC) 18,6 18,6

Instrument for Pre-accession Assistance (IPA III) -18,6 -18,6

Pensions and European Schools 70,9 70,9

Administrative expenditure of the institutions 135,9 135,9

Adjustments to some decentralised agencies 15,6 15,6

Total -365,3 -426,8

More information on each component is provided in the following sections.

The relevant budget lines are detailed in the budgetary annex, together with the update of the revenue

resulting from the expenditure changes included in this amending letter.

5 Regulation (EU) 2026/1388 of the European Parliament and of the Council of 17 June 2026 on plants obtained by

certain new genomic techniques and their products, and amending Regulation (EU) 2017/625 (Text with EEA

relevance).

5

2. FUNDING COSTS OF UKRAINE SUPPORT LOAN (USL) DEBT SERVICE COSTS

Based on projections of USL disbursements until the end of the third quarter of 2026 and interest rates,

in the context of the DB 2027 the Commission proposed a total amount of EUR 1 150 million to cover

the debt service costs of USL borrowing.

As of 30 September 2026, USL disbursements amount to a total of EUR 14,9 billion, compared to EUR

30,5 billion forecasted at the time of establishing the DB 2027. This has resulted in lower costs of

funding.

The final debt service cost is thus reduced by EUR 500 million compared to the DB 2027. The

Commission proposes to decrease the level of commitment and payment appropriations of the USL debt

service cost line accordingly, as shown in the table below:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

16 07 01 Debt service cost of Ukraine Support Loan -500 000 000 -500 000 000

Total -500 000 000 -500 000 000

The final overall needs of EUR 650 million for 2027 are proposed to be financed through a mobilisation

of EUR 43,1 million under the Flexibility Instrument, a mobilisation of EUR 128,2 million under the

Single Margin Instrument 11(1)(a) and a mobilisation of EUR 478,8 million under the Single Margin

Instrument 11(1)(c). Therefore, compared to the DB 2027, the recourse to the Flexibility Instrument is

reduced by EUR 7,2 million, the recourse to the Single Margin Instrument 11(1)(a) is reduced by EUR

206,9 million and the recourse to the Single Margin Instrument 11(1)(c) is reduced by EUR 285,9

million.

3. EUROPEAN AGRICULTURAL GUARANTEE FUND (EAGF)

AL 1/2027 updates the estimates for agricultural expenditure based on the most recent data. By

September 2026, the Commission had at its disposal updated information on the outlook for the

agricultural markets as well as actual figures for most of the 2026 budget execution of the EAGF

component under shared management.

Overall EAGF needs for 2027, including the agricultural reserve, are now estimated at EUR 41 864,2

million6. This is an increase of EUR 816 million compared to the DB 2027, which is due to:

1) additional needs of EUR 701 million in the agricultural reserve for the exceptional measures

adopted in 2026 and for which expenditure will be declared in the agricultural year 2027;

2) additional needs of EUR 95 million for Member States’ market measures and interventions under

budget articles 08 02 02 and 08 02 03 following the trend observed in 2026;

3) additional needs of EUR 18 million for direct payments under the budget articles 08 02 04 and

08 02 05, as execution levels in 2027 are expected to remain high, following the trend observed

in 2025 and 2026;

4) additional needs of EUR 2 million under budget article 08 02 06 ‘Policy strategy, coordination

and audit’.

In 2026, exceptional measures under the agricultural reserve were adopted for an amount of EUR 748

million. Of these, EUR 47 million are forecasted to be paid in 2026, while EUR 701 million will be

6 The total needs include EUR 40 474,2 million of fresh appropriations plus EUR 676 million of assigned revenue

expected to be collected in 2027, no 2026 surplus and EUR 714 million in carry-over of the agricultural reserve.

6

carried over to 2026 in accordance with Article 16(2) of the CAP Horizontal Regulation7. This will

increase the agricultural reserve in 2026 to EUR 1 151 million, while leaving EUR 450 million available

for new measures. These new measures will be financed through a combination of the unspent amount

of the 2026 agricultural reserve carried over to 2027 and which are not yet allocated to exceptional

measures (EUR 12,9 million) and 2027 EAGF voted appropriations (EUR 437,1 million).

On the other hand, the total amount of assigned revenue and appropriations carried over (including the

agricultural reserve) which are expected to be available in 2027, will increase from EUR 493 million

forecast during the preparation of the Draft Budget to EUR 1 390 million. In addition to the EUR 714

million carry-over of the unused appropriations under the agricultural reserve mentioned above (of

which EUR 701 million for adopted measures and EUR 12,9 million not allocated in 2026), the

remaining EUR 183 million mostly relate to higher-than-expected assigned revenues from conformity

clearance corrections in 2027. The combined amount of EUR 897 million will thus fully cover the

expected additional needs in 2027 noted above, which amounted to EUR 816 million.

As a result of these updates, the total amount of commitment appropriations required for the EAGF is

EUR 40 474,2 million, including EUR 437 million of fresh appropriations for the agricultural reserve.

This leaves a margin of EUR 116,3 million under the EAGF sub-ceiling, which is currently set at EUR

40 590,5 million (net of transfers with EAFRD). As usual during the year, the Commission will closely

monitor the needs for the EAGF, including for the agricultural reserve, and will propose relevant

budgetary solutions if and as necessary.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

08 02 01 Agricultural reserve -12 935 508 -12 935 508

08 02 02 Types of interventions in certain sectors under the CAP Strategic Plans 45 000 000 45 000 000 08 02 03 Market-related expenditure outside the CAP Strategic plans 50 000 000 0

08 02 04 Direct payments types of interventions under the CAP Strategic plans -172 000 000 -172 000 000

08 02 05 Direct payments outside the CAP Strategic plans 6 721 000 6 721 000

08 02 06 Policy strategy, coordination and audit 2 150 000 6 150 000

Total -81 064 508 -127 064 508

4. REINFORCEMENT OF THE EMERGENCY MEASURES UNDER THE FOOD CHAIN STRAND OF THE

SINGLE MARKET PROGRAMME

The Food Chain strand of the Single Market Programme supports Member States’ emergency measures

for animal disease outbreaks. The Union is facing a sustained and unprecedented pressure from major

animal disease outbreaks, notably Highly Pathogenic Avian Influenza, African Swine Fever, sheep and

goat pox, Foot-and-Mouth Disease and Lumpy Skin Disease. For example, during the period 2021-

2026, the number of outbreaks of the Highly Pathogenic Avian Influenza were six times higher than

under the previous MFF (2014-2020).

The Commission supports the essential emergency measures required to contain these outbreaks and

limit their sanitary, economic and trade impacts, through ex post reimbursements. These measures limit

the risk of further spread and higher costs at a later stage, which would have significant consequences

for the functioning of the Single Market, trade with third countries and even human health.

Since 2021, a total amount of EUR 482 million has already been mobilised under the Single Market

Programme for this purpose. However, the sharp increase in the frequency, scale and cost of outbreaks

7 Regulation (EU) 2021/2116 on the financing, management and monitoring of the common agricultural policy and

repealing Regulation (EU) No 1306/2013, OJ L 435, 6.12.2021, p. 187,

ELI: http://data.europa.eu/eli/reg/2021/2116/oj.

7

has far exceeded the resources available under the Food Chain strand. As a result, co-financing rates

already had to be reduced from 50–75% to 20–30% for outbreaks from 2023 onwards. Despite these

reductions, outstanding obligations for signed and forthcoming grant agreements are estimated at around

EUR 430 million, for which only around EUR 305 million in appropriations are currently available in

2026 and 2027. While outbreaks dating from the year 2024 can be covered by the existing availabilities,

an additional amount of EUR 125 million in commitment appropriations is needed in 2026 and 2027 to

cover reimbursements for outbreaks that occurred in 2025.

In addition to a reinforcement of EUR 47 million requested in Draft Amending Budget 3/20268, it is

proposed to provide the remaining EUR 78 million in commitment appropriations in this Amending

Letter. At the same time, EUR 62,5 million in payment appropriations are needed to cover co-financing

payments in 2027.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

03 02 06 Contributing to a high level of health and welfare for humans, animals and

plants

77 993 197 62 500 000

Total 77 993 197 62 500 000

5. ADJUSTMENT TO THE APPROPRIATIONS REQUESTED BY THE EUROPEAN INSTITUTE OF

INNOVATION AND TECHNOLOGY (EIT)

Following the underperformance and subsequent liquidation of the EIT Manufacturing Knowledge and

Innovation Community (KIC), the EIT has revised its needs for 2027, in line with the principles of

sound financial management. The EIT proposes to return EUR 138 million in commitment

appropriations, which are proposed to be redeployed to the European Innovation Council under Pillar

III of Horizon Europe.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

01 02 03 03 European Institute of Innovation and Technology (EIT) -138 214 164 0

01 02 03 01 European Innovation Council 138 214 164 0

Total 0 0

6. RETURN OF APPROPRIATIONS BY THE CHIPS JOINT UNDERTAKING (CHIPS JU)

In compliance with Article 174 (14) of the Single Basic Act for the establishment of Joint Undertakings

under Horizon Europe9, EUR 87 million of unused commitment and payment appropriations under

Horizon 2020 were transferred to the Chips JU from its predecessor Electronic Components and

Systems for European Leadership (ECSEL) JU. Under the same Regulation, in such cases the amount

transferred from the previous period (2014-2020) shall count against the financial contribution to be

provided by the Union to the respective joint undertaking in the current period (2021-2027). The

assigned revenue thus replaces the planned voted budget contribution to the JU. Therefore, the Union

contribution for 2027 can be reduced as follows:

EUR

8 COM(2026) 950, 9.10.2026. 9 Council Regulation (EU) 2021/2085 of 19 November 2021, OJ L 427, 30.11.2021, pp. 17–119.

8

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

01 02 02 42 Cluster ‘Digital, Industry and Space’ — Chips Joint Undertaking -87 000 000 -87 000 000

Total -87 000 000 -87 000 000

7. REINFORCEMENT OF THE EUROPEAN PUBLIC PROSECUTOR’S OFFICE (EPPO)

Since the participation of Poland and Sweden in 2024, 24 Member States have been participating in the

enhanced cooperation on the establishment of the EPPO under Regulation (EU) 2017/193910. On 10

July 2026, the Commission confirmed the participation of Hungary in the enhanced cooperation on the

establishment of the EPPO11, following the notification of Hungary of its intention to participate on 27

May 2026. Hungary officially became a participating Member State of the EPPO on 2 August 2026.

The Commission proposes to reinforce the resources of the EPPO by allocating an additional 16

establishment plan posts and two Seconded National Experts for the recruitment of a European

Prosecutor and the necessary support functions to take account of the additional workload due to the

additional participating Member State. The budget of the EPPO is thus proposed to be increased by

EUR 2,2 million to cover the expenditure linked to the participation of Hungary, related to the salaries

of the staff to be hired as well as operational expenditure, including salaries of 10 additional European

Delegated Prosecutors to be appointed in Hungary, based on a 6-month assumption.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

07 10 08 European Public Prosecutor's Office (EPPO) 2 223 014 2 223 014

Total 2 223 014 2 223 014

The related changes to the establishment plan are set out in the budgetary annex.

8. UPDATE OF THE SUSTAINABLE FISHERIES PARTNERSHIP AGREEMENTS

The Commission has examined the most recent information available concerning Sustainable Fisheries

Partnership Agreements (SFPAs) and reviewed the expected needs for 2027 based on the developments

in the negotiations with the third countries involved, as foreseen in point C of Part II of the

Interinstitutional Agreement12. On the basis of this review, the Commission proposes a transfer of EUR

6,5 million in commitment and payment appropriations from the reserve to the operational SFPA line.

This budgetary-neutral transfer relates to new protocols with Seychelles and Mauritius.

With the proposed adjustment, the total commitment appropriations available for SFPAs will amount

to EUR 119,9 million in the reserve and EUR 44,3 million on the main operational line. With respect to

payment appropriations, the total amount of EUR 168,8 million will include an amount of EUR 118,8

million in the form of reserves.

EUR

10 Council Regulation (EU) 2017/1939 of 12 October 2017 implementing enhanced cooperation on the establishment

of the European Public Prosecutor’s Office, OJ L 283, 31.10.2017, p. 1. 11 Commission Decision (EU) 2026/1701 of 10 July 2026 confirming the participation of Hungary in the enhanced

cooperation on the establishment of the European Public Prosecutor’s Office 12 Interinstitutional Agreement between the European Parliament, the Council of the European Union and the

European Commission on budgetary discipline, on cooperation in budgetary matters and on sound financial

management, as well as on new own resources, including a roadmap towards the introduction of new own resources,

OJ L 433I, 22.12.2020, p. 28, ELI: http://data.europa.eu/eli/agree_interinstit/2020/1222/oj.

9

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

08 05 01 Establishing a governance framework for fishing activities carried out by

Union fishing vessels in third country waters 6 450 000 6 450 000

30 02 02 Differentiated appropriations (Reserve for budget article 08 05 01) -6 450 000 -6 450 000

Total 0 0

9. RELEASE OF A RESERVE - AGILE AND RAPID DEFENCE INNOVATION PROGRAMME (AGILE)

On 25 March 2026, the European Commission proposed the Programme for Agile and Rapid Defence

Innovation (AGILE)13. In line with the legislative, financial and digital statement attached to the

proposal, EUR 115 million in commitment appropriations and EUR 30 million in payment

appropriations were placed in a reserve.

Following the political agreement reached by the co-legislators at the trilogue on 15 July, it is therefore

proposed to transfer the appropriations from the reserve to the AGILE operational line.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

30 02 02 Differentiated appropriations (Reserve for budget article 13 09 01) -115 000 000 -30 000 000

13 09 01 Programme for agile and rapid defence innovation (AGILE) 115 000 000 30 000 000

Total 0 0

10. REINFORCEMENT OF THE NUCLEAR SAFETY, RADIATION PROTECTION AND SAFEGUARDS

(INSC) LINE

As part of the EU pledge announced at the G7 Summit in France in June 2026, the Commission

committed EUR 75 million in grant funding for the urgent repair of the New Safe Confinement (NSC)

at the Chornobyl Nuclear Power Plant. The full restoration of the NSC is essential to ensure nuclear

safety and safeguard international investments made over past decades.

To finance the EU contribution, it is necessary to reinforce the INSC operational budget line by EUR

43 million in commitment appropriations and EUR 18,6 million in payment appropriations in 2027.

This amount is fully offset by reductions in the INSC – Provisioning of the common provisioning fund

line (EUR 24,4 million in commitment appropriations) and in the MFA provisioning line of IPA III

(EUR 18,6 million in both commitment and payment appropriations).

The remaining EUR 32 million to cover the Chornobyl pledge is planned to be financed through

resources already available in 2026 and 2027, notably EUR 6,4 million from a transfer from the MFA

grants line in 2026 and EUR 25,6 million through reprogramming and decommitments within the INSC

operational budget line in 2026 and 2027.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

14 06 01 Nuclear safety, radiation protection and safeguards 42 980 446 18 600 000 14 06 02 INSC — Provisioning of the common provisioning fund -24 380 446 0 15 02 02 03 IPA III — Provisioning of the common provisioning fund -18 600 000 -18 600 000

Total 0 0

13 COM(2026) 135, 25.3.2026.

10

11. EUROPEAN PUBLIC ADMINISTRATION (HEADING 7)

In this AL 1/2027, the Commission proposes adjustments to the heading 7 “European Public

Administration” in relation to the impact of the increased salary adjustment for 2026 on administrative

expenditure in 2027.

Administrative expenditure of the Institutions

In the preparation of the 2027 draft budget, the Commission applied the principles of stable staffing and

a maximum 2 % increase in non-salary related expenditure for all institutions. The Commission revised

the requests of other institutions to present a draft budget which respects all legal obligations and the

MFF principles. Similarly, the Commission applied strict discipline to its own non-salary expenditure,

limiting the increase to only +1,8 %, in order to reduce the necessary recourse to special instruments.

Since the entry into force of the revised Staff Regulations in 2014, the level of the salary and pensions

update for the staff of all EU institutions and agencies is based on a non-discretionary methodology

comprising two objective elements. The first element - the Global Specific Indicator (GSI) - is the net

evolution of the purchasing power of national civil servants from a basket of 10 Member States14,

representing at least 75 % of the EU GDP. The second element – the Joint Index (JI) – takes account of

inflation in Belgium and Luxembourg. The automaticity of the salary update method ensures the system

reflects both the events in the real economy and decisions by Member States, as confirmed by Eurostat

in agreement with national statistical institutes. The estimated July 2026 salary update stands at + 4,1

%, which is higher than the + 2,2 % foreseen during the preparation of DB 2027.

While the final Eurostat report will be published by 31 October at the latest and the corresponding

Commission report to the Council and the European Parliament will be adopted in November, a proposal

to adjust the budgetary appropriations to take into account the most recent parameters is justified at this

stage of the budgetary year, in accordance with the principles of sound financial management and

budgetary accuracy. Consequently, the Commission and the other institutions have recalculated their

salary expenditure. This increases the salary expenditure by EUR 127,7 million as compared to the

estimates in the DB 2027.

In addition, the request for pension expenditure increases by EUR 62,5 million, and the request for the

European Schools increases by EUR 8,5 million.

For the European Parliament, an additional reinforcement of EUR 10,0 million for the Voluntary

Pension Scheme (“the scheme”) has been included.

Since the setting up of the additional Voluntary Pension Scheme in 1990, the Bureau of the European

Parliament (“the Bureau”) intervened several times to improve the sustainability of the fund set up for

managing assets and payments ("the fund"). Following these measures, the financial sustainability of

the fund improved and its lifespan was extended. In addition, the judgments of the General Court of 17

December 2025 confirmed the legality of those measures and thereby provided definitive legal certainty

as regards the validity of the current framework governing the scheme.

Despite these developments, on the basis of recent actuarial projections, the fund is expected to have

exhausted its assets by the end of 2026 at the latest and will therefore no longer be in a position to meet

its obligations thereafter. This expected exhaustion would affect the fund's capacity to continue

executing monthly pension payments but would not, however, extinguish the acquired pension rights of

beneficiaries nor future entitlements under the scheme deriving in particular from the Statute for

Members.

14 BE, DE, ES, FR, IT, LU, NL, AT, PL and SE.

11

In this context, the Bureau decided at its meeting of 15 June 2026 that pension payments under the

scheme will, as from 1 January 2027, be executed directly from Parliament’s section of the budget, for

which an additional amount of EUR 10 028 000 is therefore requested.

The corresponding budget remark of budget line 1 0 3 3 will be updated correspondingly: “This

appropriation is intended to cover the European Parliament’s contribution to the additional voluntary

pension scheme for Members. the payment by the European Parliament of the additional voluntary

pension to former Members, their surviving partners and dependent children, in accordance with the

rules of the voluntary pension scheme.”

Overall and detailed impact by Sections

Overall, the proposal is to increase the non-differentiated expenditure of heading 7 (European Public

Administration) by EUR 208,8 million compared to the DB 2027, which requires further recourse to

the Single Margin Instrument. It corresponds to an increase of EUR 137,8 million for the administrative

expenditure of the Institutions, EUR 62,5 million for pensions of all institutions and EUR 8,5 million

for the European Schools.

For Heading 7, the overall impact on expenditure is as follows:

EUR

Draft Budget 2027 Amending Letter

1/2027

Draft Budget 2027

including AL1/2027

Pensions and European Schools 3 466 019 747 70 949 186 3 536 968 933

Pensions 3 178 852 000 62 453 000 3 241 305 000

European Schools 287 167 747 8 496 186 295 663 933

Administrative expenditure of the institutions 10 193 280 870 137 796 517 10 331 077 387

Commission 4 691 408 813 68 724 193 4 760 133 006

Other institutions 5 501 872 057 69 072 324 5 570 944 381

European Parliament 2 654 274 753 40 036 383 2 694 311 136

Council 752 724 665 9 025 199 761 749 864

Court of Justice of the European Union 555 075 777 7 937 648 563 013 425

Court of Auditors 205 670 000 3 289 000 208 959 000

European Economic and Social

Committee 183 122 221 1 995 747 185 117 968

Committee of the Regions 138 750 785 1 649 347 140 400 132

European Ombudsman 16 633 612 267 000 16 900 612

European Data Protection Supervisor 30 262 189 372 000 30 634 189

European External Action Service 965 358 055 4 500 000 969 858 055

Total 13 659 300 617 208 745 703 13 868 046 320

Salary update

The detailed impact by section, in relation to the impact of the increased salary adjustment as from July

2026, is as follows:

EUR

Budget

Line Name Appropriations

Section I - European Parliament

1 0 0 0 Salaries 1 874 159

12

EUR

Budget

Line Name Appropriations

1 0 2 Transitional allowances 24 354

1 0 3 1 Invalidity pensions (PEAM) 0

1 0 3 2 Survivors’ pensions (PEAM) 35 881

1 0 3 3 Optional pension scheme for Members 10 028 000

1 2 0 0 Remuneration and allowances 18 452 454

1 2 0 2 Paid overtime 874

1 2 2 0 Allowances for staff retired or placed on leave in the interest of the service 95 744

1 4 0 0 Other staff — Secretariat and political groups 1 856 650

1 4 0 1 Other staff — Security 1 059 507

1 4 0 2 Other staff — Drivers in the Secretariat 197 036

1 4 0 4 Traineeships, seconded national experts, exchanges of officials and study visits 318 401

1 4 0 5 Expenditure on interpretation 1 196 331

4 2 2 Expenditure relating to parliamentary assistance 4 896 992

Sub-total Section I 40 036 383

Section II - European Council and Council

1 0 0 0 Basic salary 9 000

1 0 0 1 Entitlements related to the post held 2 000

1 0 1 0 Transitory allowance 4 000

1 1 0 0 Basic salaries 6 627 353

1 1 0 1 Entitlements under the Staff Regulations related to the post held 36 000

1 1 0 2 Entitlements under the Staff Regulations related to the personal circumstances of the staff member 1 563 000

1 1 0 3 Social security cover 255 000

1 1 0 7 Annual adjustment of the remuneration 94 000

1 1 1 0 Allowances in the event of retirement in the interests of the service 43 000

1 2 0 0 Other staff 337 000

1 2 0 1 National experts on secondment 27 846

1 2 0 2 Traineeships 26 000

1 2 0 7 Annual adjustment of the remuneration 1 000

Sub-total Section II 9 025 199

Section III - Commission

20 01 01 01 Salaries allowances and payments of Members of the institution 242 100

20 01 01 03 Allowances of former Members -

20 01 02 01 Remuneration and allowances - Headquarters & Representation offices 54 853 000

20 01 02 02 Expenses and allowances related to recruitment transfers and termination of service — Headquarters

and Representation offices 295 000

20 01 02 03 Remuneration and allowances - Union delegations 2 830 000

20 01 02 04 Expenses and allowances related to recruitment transfers and termination of service — Union

delegations 56 000

20 01 04 Officials in non-active status retired in interests of service or dismissed 146 000

20 02 01 01 Contract staff 2 379 345

20 02 01 02 Agency staff and technical and administrative assistance in support of different activities 123 382

20 02 01 03 National civil servants temporarily assigned to the institution 965 366

20 02 02 01 Contract staff 380 000

20 02 03 01 Contract staff 22 000

20 02 04 Cost of organising graduate traineeships with the institution 243 000

20 02 05 Special advisers 26 000

20 03 15 01 Publications Office 1 476 000

20 03 15 02 European Personnel Selection Office 320 000

20 03 16 01 Office for the Administration and Payment of Individual Entitlements 1 032 000

20 03 16 02 Office for Infrastructure and Logistics in Brussels 1 850 000

20 03 16 03 Office for Infrastructure and Logistics in Luxembourg 468 000

20 03 17 European Anti-Fraud Office 1 017 000

13

EUR

Budget

Line Name Appropriations

21 01 01 Pensions and allowances 61 120 000

21 01 02 01 Pensions of former Members of the European Parliament 473 000

21 01 02 02 Pensions of former Presidents of the European Council and of former Secretaries-General of the

Council of the European Union 18 000

21 01 02 03 Pensions of former Members of the Commission 264 000

21 01 02 04 Pensions of former Members of the Court of Justice of the European Union 402 000

21 01 02 05 Pensions of former Members of the Court of Auditors 158 000

21 01 02 06 Pensions of former Members of European Ombudsmen 11 000

21 01 02 07 Pensions of former Members of European Data Protection Supervisors 7 000

21 02 01 01 Office of the Secretary-General of the European Schools (Brussels) 475 945

21 02 01 02 Brussels I (Uccle) 378 181

21 02 01 03 Brussels II (Woluwe) 325 088

21 02 01 04 Brussels III (Ixelles) 700 979

21 02 01 05 Brussels IV (Laeken) 1 127 872

21 02 01 06 Luxembourg I 249 373

21 02 01 07 Luxembourg II 740 475

21 02 01 08 Mol (BE) 1 411 931

21 02 01 09 Frankfurt am Main (DE) 547 271

21 02 01 10 Karlsruhe (DE) 411 325

21 02 01 11 Munich (DE) 21 163

21 02 01 12 Alicante (ES) 186 476

21 02 01 13 Varese (IT) 567 575

21 02 01 14 Bergen (NL) 1 352 532

Sub-total Section III 139 673 379

Section IV - Court of Justice

1 0 0 0 Remunerations and allowances 793 000

1 0 0 2 Entitlements on entering the service, transfer and leaving the service36 000

1 0 2 Temporary allowances 41 000

1 2 0 0 Remunerations and allowances 6 736 000

1 2 0 2 Paid overtime 15 000

1 2 0 4 Entitlements related to entering the service, transfer and leaving the service 42 000

1 2 2 0 Allowances for staff retired in the interests of the service

24 000

1 4 0 0 Other staff 225 648

1 4 0 4 In-service training and staff exchanges 25 000

Sub-total Section IV 7 937 648

Section V - Court of Auditors

1 0 0 0 Remuneration, allowances and pensions 218 000

1 0 0 2 Entitlements on entering and leaving the service 2 000

1 0 2 0 Temporary allowances 4 000

1 2 0 0 Remuneration and allowances 2 906 000

1 2 0 2 Paid overtime 4 000

1 2 0 4 Entitlements on entering the service, transfer and leaving the service 17 000

1 4 0 0 Other staff 138 000

Sub-total Section V 3 289 000

Section VI - European Economic and Social Committee

1 2 0 0 Remuneration and allowances 1 887 000

1 2 2 0 Allowances for staff retired or placed on leave in the interests of the service 4 000

1 4 0 0 Other staff 82 747

1 4 0 4 Graduate traineeships, grants and exchanges of officials 21 000

1 4 0 8 Entitlements on entering the service, transfer and leaving the service (other staff and external services) 1 000

14

EUR

Budget

Line Name Appropriations

Sub-total Section VI 1 995 747

Section VII - European Committee of the Regions

1 2 0 0 Remuneration and allowances 1 494 442

1 2 0 2 Paid overtime 621

1 2 0 4 Entitlements on entering the service, transfer and leaving the service 4 485

1 2 2 0 Allowance for staff retired in the interests of the service 7 220

1 4 0 0 Other staff 119 384

1 4 0 4 Graduate traineeships, grants and exchanges of officials 23 195

Sub-total Section VII1 649 347

Section VIII - European Ombudsman

1 0 0 Salaries, allowances and payments related to salaries 10 000 1 2 0 0 Remuneration and allowances 230 000 1 4 0 0 Other staff 20 000 1 4 0 4 Graduate traineeships, grants and exchanges of officials 7 000 Sub-total Section VIII 267 000

Section IX - European Data Protection Supervisor

1 0 0 0 Remuneration and allowances 10 000

1 1 0 0 Remuneration and allowances 211 000

1 1 1 0 Contract staff 62 000

3 0 1 0 Remuneration and allowances 63 000

3 0 2 0 Contract staff 26 000

Sub-total Section IX 372 000

Section X - European External Action Service

1 2 0 0 Contract staff 500 000 3 0 0 0 Remuneration and entitlements of statutory staff 3 000 000 3 0 0 1 External staff and outside services 1 000 000

Sub-total Section X 4 500 000

Total 208 745 703

Specific annex for the Publications Office

O1 01 01 01 Remuneration and allowances 1 434 000

O1 01 01 02 Expenses and allowances related to recruitment, (…) 6 000

O1 01 02 External personnel 36 000

Total 1 476 000

Specific annex for the European Personnel Selection Office

O2 01 01 01 Remuneration and allowances 286 000

O2 01 01 02 Expenses and allowances related to recruitment, (…) 1 000

O2 01 02 External personnel 33 000

Total 320 000

Specific annex for the Office for the Administration and Payment of Individual Entitlements

O3 01 01 01 Remuneration and allowances 411 000

O3 01 01 02 Expenses and allowances related to recruitment, (…) 2 000

O3 01 02 External personnel 619 000

Total 1 032 000

15

Specific annex for the Office for infrastructure and logistics in Brussels

O4 01 01 01 Remuneration and allowances 731 000

O4 01 01 02 Expenses and allowances related to recruitment, (...) 2 000

O4 01 02 01 External personnel - OIB 757 000

O4 01 02 02 External personnel - Child care facilities 360 000

Total 1 850 000

Specific annex for the Office for infrastructure and logistics in Luxembourg

O5 01 01 01 Remuneration and allowances 250 000

O5 01 01 02 Expenses and allowances related to recruitment, (…) 1 000

O5 01 02 01 External personnel - OIL 179 000

O5 01 02 02 External personnel - Child care facilities 38 000

Total 468 000

Specific annex for the European anti-fraud Office (OLAF)

O6 01 01 01 Remuneration and allowances 998 000

O6 01 01 02 Expenses and allowances related to recruitment, (...) 6 000

O6 01 02 External personnel 13 000

Total 1 017 000

12. INCREASE IN ADMINISTRATIVE EXPENDITURE AND ADJUSTMENT TO ESTABLISHMENT PLANS

TO PREPARE FOR THE ACCESSION OF MONTENEGRO TO THE UNION

In its Communication to the Council on the financial package for the accession negotiations with

Montenegro15, the Commission noted that Montenegro’s accession could take place at some point after

the beginning of the Multiannual financial framework 2028-2034, should the relevant conditions be

met.

As was the case with previous enlargements, to prepare for the accession of Montenegro in a timely

manner, additional human resources and corresponding appropriations for the relevant Institutions are

needed already in 2027. These resources will finance the lawyer-linguist review by the Institutions of

Montenegro’s translation of the acquis communautaire into Montenegrin, the latter being a requirement

before the Accession Treaty of a new EU Member State may be signed. These resources will also finance

the hiring and preparation of additional translators and interpreters to and from Montenegrin within the

Commission.

It is therefore proposed to provide the following additional appropriations:

- For the European Council and Council: EUR 1,1 million to cover the recruitment of 12

additional contractual staff (8 lawyer-linguists and 4 assistants).

- For the European Commission: EUR 2,7 million to cover the recruitment of three additional

establishment plan posts and 15 additional contractual staff for lawyer-linguists, translators and

interpreters.

The overall impact on expenditure for the institutions is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

20 02 01 01 Contract Agents 1 606 400 1 606 400

15 COM(2026) 334, 30.6.2026.

16

20 01 02 01 Remuneration and allowances - Headquarters & Representation

offices 465 000 465 000

20 01 02 02 Expenses and allowances related to recruitment transfers and

termination of service — Headquarters and Representation offices 39 000 39 000

20 02 06 01 Mission and representation expenses 41 700 41 700

20 02 06 05 Further training and management training 31 300 31 300

20 03 11 02 Professional support 59 000 59 000

20 03 11 03 Interinstitutional cooperation — Interpretation 60 000 60 000

20 03 01 01 Acquisition and renting of buildings 96 000 96 000

20 03 15 01 Publications Office 268 000 268 000

Total 2 666 400 2 666 400

Specific annex for the Publications Office

O1 01 02 External personnel 204 000 204 000

O1 01 09 01 Information systems 64 000 64 000

Subtotal 268 000 268 000

Budget line Name Commitment

appropriations

Payment

appropriations

Section II – European Council and Council

1 2 0 0 Other Staff 1 039 000 1 039 000

1 2 0 7 Annual adjustment of the remuneration 15 000 15 000

Total 1 054 000 1 054 000

The related changes to the establishment plan are set out in the budgetary annex.

13. REDUCTION IN APPROPRIATIONS FOR THE TRANSLATION CENTRE (CDT)

In the Draft Budget 2027, the Commission requested an EU contribution to balance the budget of the

Translation Centre of EUR 8,55 million. Based on updated estimates from the Centre, it is now possible

to reduce the balancing subsidy to be provided to the CdT for 2027. The reduction is driven mainly by

increased revenue, resulting both from the Centre’s strategic efforts to strengthen its business

development activities and, more importantly, from revised forecasts submitted by clients. It also

reflects lower staff expenditure, in line with a prudent approach to recruitment and staffing during the

current transformation period.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

20 10 01 Translation Centre for bodies of the European Union -5 549 500 -5 549 500

Total -5 549 500 -5 549 500

14. SALARY NEEDS OF DECENTRALISED AGENCIES

The higher-than-expected salary adjustment for 2026 will also apply to EU agencies and bodies. For

decentralised agencies, the scope for internal redeployments is limited. Following a thorough

assessment, the Commission proposes to increase the EU contribution where needed by applying an

additional extraordinary increase of 1,26 %16 on top of the standard indexation of 2 % that the

16 The impact of the July 2026 salary update for 2027 is a need for a 5,3 % increase compared to 2025. The annual

standard indexation of 2 %, compared to 2025, provides the agencies only with a 4,04 % increase. This leaves a

gap of 1,26 %.

17

decentralised agencies receive to account for the effect of the July 2026 salary adjustment and its impact

on 2027. The difference is applied to Title 1 ‘Staff expenditure’ of the agencies’ budget, taking into

account the ratio between the EU contribution and the agencies’ total budget. For some decentralised

agencies, it is considered that the needs can be covered by internal redeployments. The impact on

expenditure amounts to EUR 13,5 million in commitment and payment appropriations.

Additional financing needs related to administrative expenditure have been raised by Eurojust: despite

extensive internal redeployment efforts, a residual amount of EUR 2 150 000 cannot be financed within

existing budgets. It is thus proposed to be included to cover urgent staff salary shortfalls due to the

cumulative and rolling effect of high indexation and country correction coefficients on the agency.

The total impact on expenditure is EUR 15,7 million in commitment and payment appropriations.

• Heading 1 - Single Market, Innovation and Digital EUR

Budget line Name Commitment

appropriations

Payment

appropriations

02 10 01 European Union Aviation Safety Agency (EASA) 479 691 479 691

02 10 02 European Maritime Safety Agency (EMSA) 556 298 556 298

02 10 03 European Union Agency for Railways (ERA) 343 370 343 370

02 10 04 European Union Agency for Cybersecurity (ENISA) 124 990 124 990

02 10 05 Agency for Support for BEREC (BEREC Office) 65 166 65 166

02 10 06 European Union Agency for the Cooperation of Energy Regulators (ACER) 219 369 219 369

03 10 01 01 European Chemicals Agency — Chemicals legislation 699 380 699 380

03 10 01 02 European Chemicals Agency — Activities in the field of biocides legislation 67 734 67 734

03 10 02 European Banking Authority (EBA) 156 372 156 372

03 10 03 European Insurance and Occupational Pensions Authority (EIOPA) 128 880 128 880

03 10 04 European Securities and Markets Authority (ESMA) 124 613 124 613

03 10 05 Anti-Money Laundering Authority (AMLA) 135 390 135 390

Total 3 101 253 3 101 253

• Heading 2 - Cohesion and Values - Sub-heading 2b - Resilience and Values EUR

Budget line Name Commitment

appropriations

Payment

appropriations

06 10 01 European Centre for Disease Prevention and Control 609 675 609 675

07 10 01 European Foundation for the improvement of living and working conditions

(Eurofound)

224 719 224 719

07 10 02 European Agency for Safety and Health at Work (EU-OSHA) 115 165 115 165

07 10 03 European Centre for the Development of Vocational Training (Cedefop) 179 203 179 203

07 10 04 European Union Agency for Fundamental Rights (FRA) 228 906 228 906

07 10 05 European Institute for Gender Equality (EIGE) 75 070 75 070

07 10 06 European Training Foundation (ETF) 222 424 222 424

07 10 07 European Union Agency for Criminal Justice Cooperation (Eurojust) 2 679 685 2 679 685

07 10 08 European Public Prosecutor's Office (EPPO) 596 037 596 037

Total 4 930 884 4 930 884

• Heading 3 - Natural Resources and Environment EUR

Budget line Name Commitment

appropriations

Payment

appropriations

08 10 01 European Fisheries Control Agency 164 707 164 707

09 10 02 European Environment Agency 588 569 588 569

18

Total 753 276 753 276

• Heading 4 - Migration and Border Management EUR

Budget line Name Commitment

appropriations

Payment

appropriations

11 10 01 European Border and Coast Guard Agency (Frontex) 4 027 100 4 027 100

11 10 02 European Union Agency for the Operational Management of Large-Scale IT

Systems in the Area of Freedom, Security and Justice (eu-LISA)

773 472 773 472

Total 4 800 572 4 800 572

• Heading 5 - Resilience, Security and Defence EUR

Budget line Name Commitment

appropriations

Payment

appropriations

12 10 01 European Union Agency for Law Enforcement Cooperation (Europol) 1 992 742 1 992 742

12 10 02 European Union Agency for Law Enforcement Training (CEPOL) 82 776 82 776

Total 2 075 518 2 075 518

15. SPECIFIC ADJUSTMENTS TO DECENTRALISED AND EXECUTIVE AGENCIES

15.1. Reinforcement of the European Chemicals Agency (ECHA)

Due to delays and constraints affecting the implementation timetable of the ‘One Substance One

Assessment’ legislative package and the revised water legislation, the activities planned to be conducted

in 2026 could not be carried out as originally foreseen and are postponed to 2027. The agency will

therefore need an additional EUR 2 million in 2027 to pursue the implementation of the package. To

cover the expected needs, ECHA will carry-over an amount of EUR 1,66 million in assigned revenues

recovered in 2026 to the 2027 budget and additionally the Commission proposes to transfer EUR 0,34

million from the LIFE programme to ECHA to reach the needed EUR 2,0 million.

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

09 10 01 European Chemicals Agency – Environmental directives and international

conventions 336 722 336 722

09 02 01 Nature and biodiversity -336 722 -336 722

Total 0 0

15.2. Release of a reserve line – European Food Safety Authority (EFSA)

In the Draft Budget 2027, EUR 1,1 million were placed in a reserve to the benefit of EFSA for the

implementation of the Regulation on plants obtained by certain new genomic techniques and their

products. Following the Regulation’s adoption on 17 June 2026, the appropriations can be released from

the reserve to the operational line.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

30 02 02 Differentiated appropriations (Reserve for budget article 06 10 02) -1 099 000 -1 996 000

06 10 02 European Food Safety Authority1 099 000 1 996 000

Total 0 0

19

15.3. Reinforcement for the European Medicines Agency (EMA)

In the Draft Budget 2027, EUR 758 000 were placed in a reserve to the benefit of EMA for the

implementation of the Critical Medicines Act (CMA). Following the political agreement reached on 12

May 2026 by the co-legislators on the CMA package17, the appropriations can therefore be released

from the reserve to the operational line. In line with the final agreement, it is also proposed to increase

the commitment and payment appropriations available to EMA for this purpose by EUR 250 000. This

amount is proposed to be fully offset from the EU4Health programme. For the same reason, four

additional posts are requested for EMA, of which three posts were already included in the Draft Budget

on the basis of the original Commission proposal, whereas this amending letter includes one additional

AD 5 post to reflect the outcome of the political agreement.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

30 02 02 Differentiated appropriations (Reserve for budget item 06 10 03 01) -758 000 -758 000

06 06 01 EU4Health Programme -250 000 -250 000

06 10 03 01 European Medicines Agency 1 008 000 1 008 000

Total 0 0

The related changes to the establishment plan are set out in the budgetary annex.

15.4. Reinforcement for the Agency for the Cooperation of Energy Regulators (ACER)

Following the Commission proposal as regards future-proofing electricity bills in the Union18, it is

proposed to place EUR 391 000 in commitment and payment appropriations in reserve for ACER,

pending the agreement of the co-legislators. The increase of the amount in the reserve is financed

through a reduction of programmed expenditure under the Energy strand of the Connecting Europe

Facility, in line with the Legislative Financial and Digital Statement attached to the legislative proposal.

The overall impact on expenditure is therefore as follows:

EUR

Budget line Name Commitment

appropriations

Payment

appropriations

Section III – Commission

30 02 02 Differentiated appropriations (Reserve for budget article 02 10 06) 391 000 391 000

02 03 02 Connecting Europe Facility (CEF) — Energy -391 000 -391 000

Total 0 0

15.5. Amendment of the establishment plan for the Research Executive Agency (REA)

Following the creation of the AST/SC function group as from 1 January 2014 , the Staff Regulations

allow for reclassification of some AST posts and transforming them into AST/SC posts. The recourse

to SC staff for secretarial and clerical tasks allows the institutions, agencies and bodies to better align

tasks with remunerations and promotions and reduce role disparities within the AST function group.

Following recent departures of AST officials and in view of the need to better align posts with the

executed tasks, there is a need for an adjustment of the establishment plan for the Research Executive

Agency (REA), which is proposed to be modified to transform one AST post into one AST/SC post.

This has no budgetary impact.

The updated establishment plan is set out in the budgetary annex.

17 COM(2025) 102, 11.03.2025. 18 COM(2026) 600, 17.7.2026.

20

15.6. Amendment of the establishment plan for the European Maritime Safety Agency (EMSA)

The Commission proposes an updated establishment plan for EMSA (transforming one AST9 post into

one AD6 post, without budgetary impact). This follows a request by the agency following the retirement

of an AST colleague and an internal workload assessment.

The updated establishment plan is set out in the budgetary annex.

16. FINANCING

Overall, the net impact of AL 1/2027 on expenditure in the DB 2027 is a decrease of EUR 365,3 million

in commitment appropriations and of EUR 426,8 million in payment appropriations.

The reduction of EUR 500 million in the needs for the USL line in 2027 results in a decrease in the

mobilisation of the Flexibility Instrument in commitment and payment appropriations of EUR 7,2

million and a decrease in the mobilisation of the Single Margin Instrument 11(1)(a) of EUR 206,9

million in commitment appropriations. Both decreases are however fully compensated by equivalent

mobilisations of the Flexibility Instrument for the EURI line (due to reduced margin in sub-heading 2b

available for the EURI cascade) and of the Single Margin Instrument 11(1)(a) for administrative

expenditure in heading 7.

In addition, the reduction in the needs for the USL line also reduces the mobilisation of the Single

Margin Instrument 11(1)(c) by EUR 285,9 million in commitment appropriations, to a total of EUR

478,7 million. The amount mobilised will be fully offset against margins under the ceilings in 2026 (on

the basis of Draft Amending Budget 3/2026) or 2027. To preserve the margins in 2027 for any

unexpected future needs until the end of this MFF period, it is proposed to offset the amount as follows:

- EUR 199,0 million from the margin in heading 3 for 2026, of which EUR 149,0 million outside

the EAGF sub-ceiling and EUR 50,0 million within the sub-ceiling. This leaves no margin

available both outside and within the sub-ceiling;

- EUR 84,1 million from the margin in heading 4 for 2026, leaving no margin available;

- EUR 14,0 million from the margin in heading 6 for 2026, leaving no margin available;

- EUR 181,6 million from the margin in heading 6 for 2027, created by the reduction in voted

appropriations for the provisioning of the European Fund for Sustainable Development Plus

(EFSD+) guarantee, as a result of the EFSD surplus of provisions at the end of 2025 used to

finance the planned provisioning level.

The 2027 payment appropriations related to the mobilisation of the Flexibility Instrument in the years

2024 to 2027 therefore remained unchanged compared to DB 2027, at EUR 2 047,5 million in current

prices. The estimated payment schedule of the related outstanding amounts for these years is detailed

in the following table:

Flexibility Instrument - payment profile (in EUR million)

Mobilisation year 2027 Beyond MFF Total

2024 46,3 0,0 46,3

2025 9,4 5,7 15,1

2026 1,7 1,6 3,3

2027 1 990,2 0,0 1 990,2

Total 2 047,5 5,7 2 053,2

21

17. SUMMARY TABLE BY MFF HEADING

In EUR

Draft Budget 2027 Amending Letter 1 (AL1) to Draft

Budget 2027 Draft Budget 2027 incl. AL1

CA PA CA PA CA PA

1 Single Market, Innovation

and Digital 21 901 507 622 22 842 699 186 -5 905 550 -21 398 747 21 895 602 072 22 821 300 439

Ceiling 22 080 000 000 22 080 000 000

Margin 178 492 378 5 905 550 184 397 928

2 Cohesion, Resilience and

Values 75 761 187 060 81 849 637 321 7 153 898 7 153 898 75 768 340 958 81 856 791 219

Ceiling 71 362 000 000 71 362 000 000

Of which under Flexibility

Instrument 1 939 957 554 7 153 898 7 153 898 1 947 111 452

Of which under EURI 2 459 843 393 2 459 843 393

Margin 613 887 613 887

2a. Economic, social and

territorial cohesion 58 483 386 113 64 727 187 572 0 0 58 483 386 113 64 727 187 572

Ceiling 58 484 000 000 58 484 000 000

Margin 613 887 0 613 887

2b. Resilience and values 17 277 800 947 17 122 449 749 7 153 898 7 153 898 17 284 954 845 17 129 603 647

Ceiling 12 878 000 000 12 878 000 000

Of which under Flexibility

Instrument 1 939 957 554 7 153 898 7 153 898 1 947 111 452

Of which under EURI 2 459 843 393 2 459 843 393

Margin

3 Natural Resources and

Environment 57 235 490 073 61 454 535 284 -80 311 232 -126 311 232 57 155 178 841 61 328 224 052

Ceiling 57 316 000 000 57 316 000 000

Margin 80 509 927 80 311 232 160 821 159

Of which: Market related

expenditure and direct

payments

40 555 262 856 40 631 905 136 -81 064 508 -127 064 508 40 474 198 348 40 504 840 628

EAGF sub-ceiling 41 892 000 000 41 892 000 000

Rounding difference

excluded for calculating the

sub-margin

507 000 507 000

Net transfers between

EAGF and EAFRD -1 301 507 000 -1 301 507 000

Net balance available for

EAGF expenditure (sub-

ceiling corrected by

transfers between EAGF

and EAFRD)

40 591 000 000 40 591 000 000

EAGF sub-margin 35 230 144 81 064 508 116 294 652

4 Migration and Border

Management 5 789 296 578 3 869 652 808 4 800 572 4 800 572 5 794 097 150 3 874 453 380

Ceiling 5 893 000 000 5 893 000 000

Margin 103 703 422 -4 800 572 98 902 850

5 Security and Defence 3 066 398 537 2 231 102 702 2 075 518 2 075 518 3 068 474 055 2 233 178 220

Ceiling 3 080 000 000 3 080 000 000

Margin 13 601 463 -2 075 518 11 525 945

6 Neighbourhood and the

World 15 467 861 871 16 660 635 721 0 0 15 467 861 871 16 660 635 721

Ceiling 16 071 000 000 16 071 000 000

offset of the Single Margin

Instrument (Article

11(1)(c))

-503 109 212 321 492 152 -181 617 060

22

Margin 100 028 917 321 492 152 421 521 069

7 European Public

Administration 13 659 300 617 13 659 300 617 206 916 603 206 916 603 13 866 217 220 13 866 217 220

Ceiling 12 959 000 000 12 959 000 000

of which under Single

Margin Instrument 11(1)(a) 700 300 617 206 916 603 907 217 220

Margin

of which: Administrative

expenditure of the

institutions

10 193 280 870 10 193 280 870 135 967 417 135 967 417 10 329 248 287 10 319 220 287

Sub-ceiling 9 786 000 000 9 786 000 000

of which under Single

Margin Instrument 11(1)(a) 407 280 870 135 967 417 543 248 287

Sub-margin

Appropriations for headings 192 881 042 358 202 567 563 639 134 729 809 73 236 612 193 015 772 167 202 640 800 251

of which under Flexibility

Instrument 1 939 957 554 1 997 276 341 7 153 898 7 153 898 1 947 111 452 2 004 430 239

of which under Single

Margin Instrument

11(1)(a)

700 300 617 206 916 603 907 217 220

of which under EURI 2 459 843 393 2 459 843 393 2 459 843 393 2 459 843 393

Appropriations for Ukraine

Support Loan 1 150 000 000 1 150 000 000 -500 000 000 -500 000 000 650 000 000 650 000 000

of which under Flexibility

Instrument 50 227 708 50 227 708 -7 153 898 -7 153 898 43 073 810 43 073 810

of which under Single

Margin Instrument

11(1)(a)

335 089 804 -206 916 603 128 173 201

of which under Single

Margin Instrument

11(1)(c)

764 682 488 -285 929 499 478 752 989

of which under Ukraine

Support Loan Instrument 0

Appropriations for headings and

Ukraine Support Loan 194 031 042 358 203 717 563 639 -365 270 191 -426 763 388 193 665 772 167 203 290 800 251

Ceiling 188 761 000 000 199 711 000 000 188 761 000 000 199 711 000 000

of which under Flexibility

Instrument 1 990 185 262 2 047 504 049 0 0 1 990 185 262 2 047 504 049

of which under Single

Margin Instrument

11(1)(a)

1 035 390 421 0 0 1 035 390 421

of which under Single

Margin Instrument

11(1)(c)

764 682 488 -285 929 499 478 752 989

of which under EURI 2 459 843 393 2 459 843 393 0 0 2 459 843 393 2 459 843 393

of which under Ukraine

Support Loan Instrument 0 0 0

of which offset of the

Single Margin

Instrument (Article 11(1)

point (c))

-503 109 212 321 492 152 -181 617 060

Margin 476 949 994 500 783 803 400 832 844 426 763 388 877 782 838 927 547 191

Thematic special

instruments 5 874 080 839 8 257 154 766 0 0 5 874 080 839 8 257 154 766

Total appropriations 199 905 123 197 211 974 718 405 -365 270 191 -426 763 388 199 539 853 006 211 547 955 017