8 country reports on Work-based adult education providers

Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Deliverable 3.1 8 country reports on Work-based adult education providers Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 2 on 106 The European Commission support for the production of this publication does not constitute an endorsement of the contents which reflects the views only of the authors, and the Agency and Commission cannot be held responsible for any use which may be made of the information contained therein. Draft by Ateliere Fără Frontiere, Romania date 30.11.2021 Version n° 1 Revision by Martina Paterniti, ENSIE date 10.12.2021 Version n° 2 Revision by Ateliere Fără Frontiere, Romania date 23.12.2021 Version n° 3 FINAL VERSION Approved by Martina Paterniti, ENSIE date 05.01.2022 Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 3 on 106 Table of contents I. Introduction .......................................................................................................... 6 a. Objective ......................................................................................................... 6 b. Researched area ............................................................................................. 6 c. Definition ......................................................................................................... 7 II. Context, overview and types of WISEs .............................................................. 9 a. Hungary ........................................................................................................... 9 b. Ireland ........................................................................................................... 11 c. North Macedonia ........................................................................................... 12 d. Portugal ......................................................................................................... 13 e. Romania ........................................................................................................ 14 f. Serbia ............................................................................................................ 15 g. Slovakia ......................................................................................................... 15 h. Additional countries ....................................................................................... 16 III. Legal framework of adult learning ................................................................... 24 a. Hungary ......................................................................................................... 24 b. Ireland ........................................................................................................... 25 c. North Macedonia ........................................................................................... 26 d. Portugal ......................................................................................................... 26 e. Romania ........................................................................................................ 27 f. Serbia ............................................................................................................ 29 g. Slovakia ......................................................................................................... 30 h. Additional countries ....................................................................................... 30 Main findings .......................................................................................................... 37 IV. Consistency with the EU and international policy .......................................... 38 Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 4 on 106 a. Ireland ........................................................................................................... 42 b. Romania ........................................................................................................ 42 c. Serbia ............................................................................................................ 43 V. Public recognition of WISEs sector ................................................................. 45 a. Hungary ......................................................................................................... 45 b. Ireland ........................................................................................................... 46 c. North Macedonia ........................................................................................... 46 d. Portugal ......................................................................................................... 47 e. Romania ........................................................................................................ 47 f. Serbia ............................................................................................................ 48 g. Slovakia ......................................................................................................... 49 h. Additional countries ....................................................................................... 50 Main findings .......................................................................................................... 58 VI. Networks and mutual support of WISEs .......................................................... 59 a. Hungary ......................................................................................................... 59 b. Ireland ........................................................................................................... 60 c. North Macedonia ........................................................................................... 61 d. Portugal ......................................................................................................... 61 e. Romania ........................................................................................................ 62 f. Serbia ............................................................................................................ 63 g. Slovakia ......................................................................................................... 64 h. European ....................................................................................................... 65 VII. Funding............................................................................................................... 66 a. Focus on project countries ............................................................................ 78 b. Additional countries ....................................................................................... 81 VIII. Challenges and recommendations ............................................................ 84 a. Hungary ......................................................................................................... 84 b. Ireland ........................................................................................................... 85 Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 5 on 106 c. North Macedonia ........................................................................................... 86 d. Portugal ......................................................................................................... 87 e. Romania ........................................................................................................ 88 f. Serbia ............................................................................................................ 89 g. Slovakia ......................................................................................................... 91 h. Additional countries ....................................................................................... 91 Conclusions ............................................................................................................. 94 Bibliography ............................................................................................................. 96 Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 6 on 106 I. Introduction a. Objective This report aims at responding to work-based adult education providers network initiators needs for better understanding their context and key stakeholders with the potential to enable them to scale up. Thanks to this report, partners of the Net-Works project – as well as other potential organisations interested in creating or strengthening networks of workbased adult education providers – may identify key actors, potential beneficiaries, relevant legislation and financial instruments into force in the analysed countries. Briefly, this deliverable responds to the specific objective of networks capacity-building (OMT1 Networks capacity building) of the Net-Works project, co-financed by the Erasmus+ programme. These objective addresses, in particular, the insufficient connection and networking between the different subjects involved in social inclusion and adult education within the workplace and are looking to develop synergies and to establish a dialogue that provides an exchange of skills and experiences within social economy and beyond, by collaborating with public decision-makers and by carrying out positive lobbying actions. b. Researched area This report analyses data gathered by all project Partners as reflecting the context of work-based adult education providers’ context from 7 countries, which are the implementation countries of the project – namely Hungary, Ireland, North Macedonia, Portugal, Romania, Serbia and Slovakia – on top of which, the consortium has decided to add other European countries for comparative purposes, thanks to the extent of the geographical scope of one of the partners. Hence, the report overall provides an analysis of 19 European countries. Data had been collected by Country Report Fiche that each project Partner filled out after in depth research and analysis, as follows: • GP – Galileo Progetti, Hungary; • ISEN – Irish Social Enterprise Network, Ireland; • CDI – Community Development Institute, North Macedonia; • A3S – Portugal; • AFF – Ateliere Fara Frontiere, Romania; • IDC – Initiative for Development and Cooperation, Serbia; Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 7 on 106 • ASSE – Association of Social Economy Entities, Slovakia; • ENSIE – Austria, Belgium, Bulgaria, Croatia, France, Greece, Italy, Latvia, the Netherlands, Poland, Slovenia, Spain. Accordingly, throughout all chapters of this report, first, the research focuses over the implementation countries of the Net-Works project, then the report briefly presents situation and relevant information on the above mentioned additional European countries, which have been analysed for comparative purposes. c. Definition In this report and in the Net-Works project, the project partners will consider workbased adult education providers as WISEs (Work Integration Social Enterprises), given that the partners are, in fact, WISEs networks. WISEs are defined by three identifying principles: 1. They are enterprises whose main objective is the social and professional integration of disadvantaged people; 2. They are enterprises at the core of the economic system; 3. They develop a strong pedagogical dimension. Hereby disadvantaged people are defined as persons belonging to vulnerable groups. The International Labour Organisation defines vulnerable populations in relation to access to, and need of, social protection and social service provision, in order to be able to develop and have equal chances of well-being and happiness. The most common vulnerabilities can be easily identified in different forms of societies all over the world, being generally characterised by physical or mental impairment and the social stigmatisation that comes along. These characteristics often embody both the cause and effect of their lack of socio-economic opportunities that ultimately lead to a vicious circle from which vulnerable groups cannot escape without support. Some of these vulnerable groups include: long term unemployed individuals, early school dropouts, elderly, people at risk of poverty, youth leaving social protection system, ethnic and racial minorities, refugees convicts and ex-convicts, victims of domestic abuse or human trafficking, homeless people, single mothers, people with substances addictions. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 8 on 106 WISEs choose to work with people from these categories that are still ignored or not given enough support to overcome the social conditions that made them a vulnerable group from the beginning. WISEs are represented by different economic actors striving for more inclusive and integrated forms of employment, such as Sheltered Workshops, Social Cooperatives, organisations offering counselling and training in order to make this type of social enterprises more visible. WISEs play a fundamental role by promoting and using the workbased learning methodology, addressing mainly people in disadvantaged situations and social exclusion, so as to improve their employability by providing the necessary skills. This is why the term “WISEs” is used when talking about work-based adult education providers. Key criteria Definition Examples (i.e. legal form) Typology 1 Institutionalised WISEs Defined by ad hoc legal forms, statuses and accreditation schemes designed specifically for WISEs (with a specific focus on work integration). Sheltered employment, insertion companies, vocational training providers, conventional enterprises, etc. Typology 2 Organisation with a public benefit status The public benefit status enables organisations to benefit from tax relief and other incentives. Associations, foundations and non-profit companies, associations reconnues d’utilité publique, NGOs, etc. Typology 3 De facto WISEs Those that have not been formally recognised but produce important services of general interest Associations, cooperatives, conventional enterprises, private institutions of social solidarity, etc. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 9 on 106 II. Context, overview and types of WISEs The failure of most labour policies – including combined policy measures through supported employment – have opened the way to new initiatives, including the emergence of autonomous organisations explicitly created for training and employing disadvantaged workers directly, either in stable or temporary ways: Work Integration Social Enterprises (WISEs). WISEs are defined as in the previous chapter. WISEs integrate disadvantaged workers into work and society through productive activity and pay disadvantaged employees a wage that is equal or at least comparable to that of other workers. Then, WISEs are engaged in a plurality of income generating activities. To empower and take stock of the skills of disadvantaged workers, WISEs have developed a number of alternative strategies. Firstly, they create transitional occupations that provide work experience and on-the-job training with a view to supporting the integration of the target group in the open labour market. Training periods before recruitment by the same WISE or by other employers – only partially paid by the same WISE or by public entities – are in this case possible. In this sense, WISEs can be considered as work-based adult education providers. Secondly, they create permanent jobs that are sustainable alternatives for workers disadvantaged in the open labour market. In Europe, there is a big variety of typologies of WISEs with different legal statuses depending on national regulations. The following section will give an overview of what are the main work-based adult education providers in informal and non-formal learning, what the collaborations are between them within the analysed country, the diverse typologies of WISEs existing and their focus areas of training addressed to disadvantaged groups. a. Hungary The concept of WISEs is quite new in Hungary and connected to the influence international and non-governmental organisations. Here the various actors working in the field are not employed in unanimous definition of “social enterprises”. There is a lack of common term and definition, therefore the researchers can base just on this own understanding and on data from the Hungarian Central Statistical Office. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 16 on 106 h. Additional countries Austria In Austria there is no legal status specific to WISEs, one can formulate the typology either based on the legal status of enterprises that are recognised as “public benefit”- enterprises. In this case the WISEs are classified into associations, GmbHs and cooperatives, all three falling under the category of de facto WISEs. Or one can formulate the typology based on the financial support for WISEs: in Austria, WISEs get funded mostly through AMS/SMS based on “projects” (cases) that can be provided to SÖB (Sozialökonomische Betriebe), applying to 5,752 enterprises, GBP (Gemeinnützige Beschäftigungsprojekte), applying to 1,542 enterprises, or BBE (Beratungsund Betreuungseinrichtungen), applying to 58,251 enterprises. These funding structures hold a legal status. The regulations SÖB, GBP and BBE relate to job inclusion only, meaning not to vocational training. The SÖB, GBP and BBE regulations provide WISEs with a de facto privileged market access regarding AMS’ need for these services. Belgium Overall, since the beginning of the 1980s, the regulation of and support to WISEs has been gradually transferred from the federal level (Belgium) to the regional level (Flanders, Wallonia, Brussels). Since 2014, all policies on social enterprises and social economy are autonomously taken by each region. In Belgium, the formally recognised typologies of WISEs (Typology 1) are Collectief maatwerk (MW) ("collective customised job"), consisting of maatwerkbedrijven (MWB) and maatwerkafdelingen (MWA), concerning overall 156 WISEs, and Lokale diensteneconomie (LDE) ("proximity services") applying to 178 WISEs in Flanders. In Wallonia, the Entreprise d'Insertion (EI) ("integration company") applying to 98 WISEs, Entreprises de travail adaptées (ETA) ("companies organising work customised to persons with disabilities") applying to 55 WISEs and Initiatives de Développement de l'Emploi dans le secteur des Services de proximité à finalité Sociale (IDESS) ("employment development initiatives in the proximity social services sector") applying to 62 WISEs, are formally recognised types of WISEs. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 17 on 106 Bulgaria The process of legal recognition of WISEs is described in the recently adopted Law on Enterprises of the Social and Solidarity Economy (2019). The law determines two types of social enterprises (class A and class A+). 29 WISEs in Bulgaria fall in the category of Social enterprises class A and 2 WISES in the category of Social enterprises class A+. In both categories, WISEs are formally recognised if they are registered in Social Enterprises Registry. Specialised Enterprises and Cooperatives of People with Disabilities cover 217 Bulgarian WISEs, which have to be registered in the Register of Specialised Enterprises and Cooperatives of and for People with Disabilities to be formally recognised, while WISEs in the category of Shelter Employment Centres – currently 2 – have to be registered in the Agency of People with Disabilities to be legally recognised. Croatia The WISEs in Croatia are not recognised as a legal form and therefore belong to the category of de facto WISEs. They fall under the following categories: WISE associations (approximately 10 WISEs), WISE (social) cooperatives (approximately 25 WISEs), Veterans social working cooperatives (approximately 10 WISEs), WISE limited liability companies (approximately 5 WISEs) and WISE sheltered of integrative workshop (7 WISEs, in different legal forms). In Croatia, there is no specific legal form for social enterprises. However, a number of legal forms may be used by social enterprises; these organisations most often register as cooperatives, or limited liability companies (subsidiary companies of associations). Eligible forms also include foundations and private social-welfare institutions, but those are either rare (foundations and sheltered workshops) or not perceived as social enterprises (social-welfare institutions). France In France, among the typologies that recognise WISEs specifically as such are Entreprise d’insertion (1082 WISEs), Entreprise de travail temporaire d’insertion (322 WISEs), Entreprise d’insertion par le travail indépendant (13 WISEs) and Entreprise adaptée (800 WISEs). To the group of formally non-recognised de facto WISEs belong regies de quartier (RQ, « Neighborhood enterprises »), groupements d'employeurs pour l'insertion et la qualification (GEIQ, « Employers organisations for work integration and training ») and centres d’adaptation à la vie active (“Centres of adaptation to active life”). Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 18 on 106 Greece All types of Greek WISEs are formally recognised as institutionalised WISEs, corresponding to Typology 1. Namely, these enterprises are either Social Cooperatives of Limited Liability (KoiSPE; 29 WISEs), Social Cooperative Enterprises of Integration of Special Groups (KoinSEpEntaxisEidikonOmadon; 10 WISEs), Social Cooperative Enterprises of Integration of Vulnerable Groups (KoinSEpEntaxisEvalotonOmadon; 33 WISEs), Social Cooperatives of Inclusion (KoiSEn; 0 WISEs), Women’s Agricultural Cooperatives (141 WISEs). Only just between 2011 and 2021, the government legally recognised new typologies of WISEs in order to facilitate the integration of other disadvantaged groups. Italy Italy has approximately 5300 Work integration social cooperatives as well as other WISEs (no number available), which are formally recognised by the government as WISEs (considered as Typology 1). The disadvantaged workers employed in these social cooperatives are mainly disabled persons, but also drug addicts, psychiatric patients and prisoners. The most widespread Italian WISEs are recognised by a Law adopted in 1991, but operating in Italy since the 1980s. Latvia There is only one way of operating as WISE de-jure, namely having acquired social enterprise status as a limited liability company and be registered as WISE with the main aim of integrating a certain group forming at least 50% of the employees (Typology 1). As for de-facto WISEs (Typology 3), there could be identified organisations that fit the main definition and criteria put forward, but they would not mostly identify themselves with the notion of WISE, nor there is reliable data on statistics of them or proper research done on this topic. De-facto WISEs most likely are working in the form of a usual Limited liability company or NGO. Overall, WISEs in Latvia belong to the category of limited liability companies with social enterprise status, which are formally recognised in Latvia via the social enterprise status. Out of all companies with social enterprise status, 33 are aimed at the work integration of disadvantaged groups. De-facto WISEs most likely are working in the form of a usual Limited liability company or NGO. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 19 on 106 The Netherlands Due to the non-existence of a dedicated legal status or structure for WISEs in the Netherlands, WISEs operate under other existing legal forms: Association (Vereni-ging), Foundation (Stichting), Cooperative (Coöperatie), Private company with limited liability (Besloten Vennootschap; BV) and Public limited company / stock corporation (Naamloze Vennootschap; NV) (European Commission, 2019: 24). WISEs are formally recognised as an enterprise under the legal form they operate. The available publications do not provide clear statistics on the number of WISEs. Poland In Poland, there are three different types of formally recognised WISEs (Typology 1). 1200 WISEs appear in the legal form of an NGO, 1580 WISEs in the legal form of social cooperatives and 136 in the legal form of cooperatives of work. Non-recognised are however the 1038 de facto WISES in form of Institutions of job safety (Typology 3). Slovenia Slovenian WISEs can take the legal forms of Invalidska podjetja (company for people with disabilities), applying to 145 WISEs, Zaposlitveni center (Employment centres), applying to 66 WISEs or Social enterprises, applying to 275 WISEs, all of which are formally recognised via their legal form (Typology 1). Spain In the specific case of Spain, three main legal and organisational forms have been distinguished as WISEs: employment integration enterprises, comprising 185 enterprises, special employment centres (CEEs), comprising 2,202 enterprises, and social initiative cooperatives, applying to 850 enterprises. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 20 on 106 The particular WISEs typologies and forms of organisations within all 19 studied countries are centralised in the table below: Country Typology 1 Institutionalised WISEs Typology 2 Organisation with a public benefit status Typology 3 De facto WISEs Form of organisations Austria - - √ Associations, GmbHs, cooperatives Belgium √ - - Insertion companies Bulgaria √ - - Sheltered employment centres, specialised enterprises& cooperatives for people with disabilities Croatia - - √ Associations, social cooperatives, limited liability companies, sheltered enterprise workshops France √ - √ Insertion companies Greece √ - - Cooperatives Hungary - - √ Rehabilitation companies for people with disabilities Ireland √ - - Sheltered employment / workshops, local development WISEs, social economy WISEs Italy √ - - Work integration social cooperatives Latvia √ - √ Limited liabilities companies (T1), NGO (T3) The Netherlands - - √ Associations, foundations, cooperatives, private companies with limited liability, public limited company North Macedonia - √ √ Associations Sheltered workspaces Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 21 on 106 cooperatives Poland √ - √ NGO, social cooperatives, cooperatives for work Portugal - - √ Social economy organisations Romania √ - √ Social enterprises, work integration enterprises (T1), NGOs Serbia √ - √ Associations, cooperatives, enterprises for work integration and professional rehabilitation, spin-off enterprises, foundations, business incubators, development agencies Slovakia √ √ - Civic associations, NGO Slovenia √ - - Employment centres, companies for people with disabilities Spain √ - - Employment integration enterprises, special employment centres, social initiative cooperatives Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 22 on 106 Main findings In a nutshell, the diverse legal forms of WISES on the national level and the differences between country-specific regulations result in a great heterogeneity of WISEs’ statuses when regarding Europe as a whole. While some national governments created and use WISEs-specific legal forms (e.g. Belgium, Greece, Ireland, Italy, Romania, Serbia, Slovakia, Slovenia and Spain), others do not formally recognise WISEs via WISE-specific legal forms, but via other means, e.g. the Netherlands, where WISEs operate and are recognised under other existing legal forms, but not as social enterprises or WISEs or Hungary where there is not even a common understanding on the concept of social enterprise as well as formal recognition od organization supporting vulnerable people others than those with disabilities. North Macedonia, for example, does not recognise formally WISEs still they have specific legal forms for associations, sheltered workspaces and cooperatives. Another example is Croatia where WISE associations and (social) cooperatives are recognised as potential social enterprise (Strategy for Social Entrepreneurship Development). In countries like France, Latvia and Poland, where generally official legal forms for WISEs exist, not all enterprises that integrate disadvantaged persons to work are included in this category. Bulgaria, additionally, introduced the concept of formally recognised Sheltered workshops for disabled, which are not social enterprises, just employers with at least 30% disabled employees. Countries like Bulgaria require WISEs to be enlisted in certain registers in order to be formally recognised. In other countries again, it is reasonable to classify according to different criteria than the legal form of the enterprise, which better fit the national particularities. For instance, in the case of Austria, classification is carried out according to the legal status of the project-based financial support for WISEs. An interesting example for social economy in Europe is the case of Portugal that had implemented during 1998 to 2015 a formal WISE law addressed to vulnerable groups regarding employment, so that legally recognised the status of WISEs. Even so, the law had been abolished during the last economic crisis and currently there is no legal frame to recognise WISEs in Portugal. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 23 on 106 Adult education providers in form of WISEs in the different countries in Europe employ and therefore train and educate all types of disadvantages workers, or alternatively, for WISEs with a certain legal status, target only specific groups like people with disabilities, (rehabilitated) (ex-) drug addicts, psychiatric patients, (released) prisoners, persons with mental health problems, victims of domestic violence, homeless, migrants, refugees and asylum seekers, women of rural areas, etc. Adult education providers in form of WISEs in the different countries in Europe employ and therefore train and educate all types of disadvantages workers, or alternatively, for WISEs with a certain legal status, target only specific groups like people with disabilities, (rehabilitated) (ex-) drug addicts, psychiatric patients, (released) prisoners, persons with mental health problems, victims of domestic violence, homeless, migrants, refugees and asylum seekers, women of rural areas, etc. It is suggested taking into account numbers of estimation of social enterprises, whether relevant, existing in EU countries (Table 14, p. 106-107 of the Study Social Enterprises and their ecosystems in Europe). Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 24 on 106 III. Legal framework of adult learning In European countries, there are numerous opportunities for adult training and education provided for disadvantaged persons that are based on national or regional labour policies. In general, the role of labour policies is to ensure that all workers can find suitable jobs that allow them to make adequate use of their capabilities and to acquire any missing ability that may boost their competitiveness. To this end, there are a number of policies designed to sustain disadvantaged workers by creating, improving and maintaining employment opportunities for these. Regulations in place in this field in European countries are targeting different disadvantaged people groups, allowing them to benefit from support measures adapted to their specific situation. Unemployed people are hereby especially in the focus, they can, for example, access education and training measures aiming at upand reskilling. There are, however, differences in the country-specific regulatory policies on vocational training in its various contexts. a. Hungary The Government Decree 1603/2014 (XI.4.) is the decree on adopting the Hungarian National Social Inclusion Strategy II, the Framework Strategy of the policy of lifelong learning, the Strategy of the Development of Public Education, and the Medium-term strategy against leaving school without qualifications. The strategy has three main objectives: 1) promote lifelong learning, improve accessibility to training; 2) consolidate lifelong learning in the adult education and training system; 3) visibility and recognition of the value and results of learning. According to the preamble of Act LXXVII of 2013 on Adult Education, the aims of the Act are “to make Hungarian inhabitants capable of meeting the challenges of economic, cultural and technological development; enter the world of work successfully; succeed in life and have an improved living quality from adult learning, it is necessary to have better organisation in vocational, foreign language and state-supported training and improve the quality of the content and reinforce the supervision of implementation”. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 25 on 106 The term adult training refers to organising adult learning outside the school system. It includes vocational training as well as organised training aimed to form and develop competences. From September 2020, the preparation for a vocational qualification or a partial vocational qualification is a high priority in the Hungarian political agenda. The largest group f trainings are vocational qualifications that can be obtained in the framework of VET institutions or in adult training institutions. The training participant receives a certificate after completing the vocational training. This is a prerequisite for a qualifying examination that can be taken at a trainer-independent, state-accredited examination centre. After completing the qualifying examination successfully, the examinee acquires a state-recognised certificate of vocational qualification. Thus, the training institutions and the examination centres are becoming separated. Vocational institutions are qualified as accredited examination centres until 31 December 2025, according to the temporary provisions of the Act on Vocational Education and Training. b. Ireland In Ireland, Further Education and Training (FET) is principally publicly funded by the Department of Education and Skills, through SOLAS, the Further Education and Training Authority, and delivered locally through the Education and Training Boards. The focus of SOLAS’ strategy is on skills, on active inclusion and on improving the quality of FET provision by expanding the evidence base of the central pillars of the Strategy as well as inclusion of related interdependent parts of a quality FET framework. A key aspect of the FET Strategy is the provision of quality education and training solutions that respond to employers' existing and evolving needs while creating high quality portable skills for learners, valued by learners and by employers both nationally and internationally. Therefore, the early identification of evolving skill needs is crucial to the success of the Strategy. FET programmes are administered by the Education & Training Boards (ETB). There are 16 ETBs across Ireland, the largest of which is the City of Dublin Education & Training Board. They are responsible for the delivery of a range of Adult Education programmes. Community education is outside the formal education sector, with the aims of enhancing learning, fostering empowerment and contributing to civic society. It is located in communities and the content of the courses are based on the needs of individuals and Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 32 on 106 Employment Agency increases the employability of unemployed people from disadvantaged groups on the labour market through vocational training, training in key competencies and social skills to overcome inconsistencies in the labour market. The enrolment service aims at unemployed persons (adults) who wish to acquire new key competencies or professional qualification to guarantee the subsequent successful realisation of the labour market. The Agency also supports the labour market integration of foreigners who have been granted refugee or humanitarian status in the current year or the previous two calendar years through providing Bulgarian language training, vocational training and insurance of subsidised employment. Funds for promoting employment of disadvantaged people are among others provided for scholarship, transport and accommodation expenses of the unemployed persons participating in training for literacy, acquisition of professional qualification or key competencies. Croatia According to the Act on Professional Rehabilitation and Employment of Persons with Disabilities, PWD have a right to professional rehabilitation, which, among other, include programmes of training, education, as well as improvement of work and social skills. Professional rehabilitation is organised by the Centres for professional rehabilitation, as public organisation, or in cooperation between the Centre and education institution. Since 2007, Croatian Government has implemented the Programme of resocialisation of people with substance abuse disorders who went through rehabilitation, with an aim of education or employment, and consequently their successful resocialisation. The Programme includes the following measures: prequalification and education during or after their stay in rehabilitation community or penal institution, measures within ALPM programme, or other activities for employment and resocialisation provided by CSOs or local government. In 2017, Croatian Government adopted Guidelines for Implementation of Active Labour Market Policies for the period 2018-2020. In accordance with these Guidelines, the Croatian Employment Service implements measures in relation to training and education, for example employment subventions, education of unemployed and employment seekers, training at workplace, education for basic professional and social skills (for long term unemployed) and traineeship /apprenticeship. France In France, education paths, like second-chance schools for NEETs are accessible to disadvantaged persons. Second Chance Schools welcome young people under the age Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 33 on 106 of 26 who have left the school system without qualification or diploma. They are part of the measures implemented to help them gain access to qualifying training and enter the labour market. The second chance schools offer a three-part course: an upgrade of basic knowledge (French, mathematics, general culture, office automation, interpersonal skills), work placements (almost half of the course) and cultural and sporting activities. Depending on the level of the young person upon arrival in a Second Chance School and the project established, schooling can last from 4 months to 2 years. But on average, the education lasts 6 and a half months. At the end of his course, the trainee receives a certificate of acquired skills. France is also the only country worldwide (together with Singapore) providing a legislative framework in the form of Individual Learning Accounts (ILAs), in French called Compte Professionel de Formation, CPF). ILAs are virtual individual accounts in which training rights are accumulated over time. They are individual in the sense that resources are only mobilised if training is actually undertaken. They provide individual learning entitlements to training. Greece Four main frameworks apply in Greece for adult learning. • Second Chance Schools, which constitutes an innovative public adult education school of two academic years’ duration. A certificate equivalent to secondary school diploma is provided after successful attendance. The school’s curriculum differs from that of the normal education, it is more flexible, and it follows an adapted teaching methodology and assessment of the trainees. The Second Chance Schools were established in Greece by the Law 2525/97. The Second Chance Schools target people above 18 years old, who have not completed the compulsory secondary education, having the goal to facilitate their access to the labour market. • Lifelong Learning Centres (LLLCs), where non-formal education actions and in particular general adult education actions are implemented. LLLCs are addressed to all unemployed and employed adults. To ensure equal access to general adult education activities, special care will be taken for members of socially vulnerable groups, migrants, and residents of remote - inaccessible areas. • Vocational Training Centres offer services on vocational training and rehabilitation to people with disabilities through their sheltered workshops. • Vocational Training for disabled people by OAED, The Manpower Employment Organisation is created exclusively for adults with disability and provides services in Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 34 on 106 the field of education and training for vulnerable social groups. Eligible for participation are people with physical disabilities, mobility problems, organic diseases, deafness and hearing impairment, light intellectual disabilities, visual impairment including blindness, psychological diseases. Italy Most of the regions provide specific training courses for people with disabilities and often for a few other disadvantaged categories. Latvia Vocational training and non-formal training programmes are organised by the PES (Latvian Public Employment Service) for registered unemployed and job seekers. The length of training programmes may vary. Participants are receiving financial support during the training as well as for additional expenses like sign language interpreters. Since June 2020, to improve the condition of the unemployed affected by the COVID-19 crisis, vocational training measures are supplemented with study modules offered by universities. The Social Integration State Agency (SIVA) offers several educational programmes for persons with disabilities at working age (15 to 62). Vocational rehabilitation includes several professional training programmes, psychosocial support, medical rehabilitation, accommodation, catering and purposeful leisure time. In SIVA, it is possible to acquire for instance vocational basic education – computer use. Measures to Increase Competitiveness (MIC) are aimed to promote the competitiveness of the unemployed job seekers and people at risk of unemployment in the labour market. MIC include 5-56 academic hours courses, E-learning courses for psychological support, acquiring job seeking methods and the necessary abilities and skills demanded in the labour market, e.g. CV writing. The State Education Development Agency (SEDA) implements the project “Implementation of vocational education programmes for young people not in employment and training” - the measure aims to provide support for those young people who have left school or training without achieving qualification and who have not succeeded in the labour market. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 35 on 106 The Netherlands Municipalities are responsible for social assistance, reintegration, participation, and adult education. The schemes, including the WMO and Personal Budget (PGB), mentioned above, offer extra support when people are unable to participate due to limitations. Examples are sign language interpreters at educational institutions or wheelchair transportation for mobility impaired and wheelchair-bound people. This is made available to the specific needs of an individual. There is also an education budget for people receiving Wajong or WIAunemployment benefits. Disadvantaged persons without prerequisite qualifications can get vocational training. The possibilities differ between municipalities. The WMO accommodates the implementation of care by the municipalities and also offers daytime activities (dagbesteding) which creates a pathway towards the labour market. Poland Training consists of extracurricular activities aimed at obtaining, supplementing, or improving skills and professional or general qualifications necessary to perform work, including the ability to seek employment. Training is initiated and organised by the state and financed by the Labour Fund. During the training, the student is entitled to a scholarship. Groups entitled to access training opportunities are unemployed persons, jobseekers who are in the period of notice of employment or service relationship for reasons relating to the workplace, are employed by an employer that has been declared bankrupt or is in liquidation, excluding liquidation for the purpose of privatisation, or receives a social benefit due to mining leave or mining social benefit. Social assistance can be provided for certain participants. Slovenia Article 56 of the Slovenian Constitution states that all citizens must be provided equal rights and opportunities for education and training. Therefore, people with disabilities must be given equal opportunities to participate throughout the education system in regular and special programmes at all levels. The Placement of Children with Special Needs Act states it also includes “children, minors and young adults with special needs and, exceptionally, Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 36 on 106 adults over the age of 21 years up to and including the age of 26, who are continuously educated in adapted vocational and professional education with an equivalent educational standard and in a special rehabilitation programme, and adults over the age of 21 up to and including the age of 26 who are included in the adult education and training programme as part of a special programme for children with moderate and severe mental difficulties.” Slovenia therefore does not provide inclusive educational options for people with moderate and severe disabilities, but rather alternative education through different programmes. In theory, these programmes should provide an equal educational standard to the general education system where possible. Spain In Spain, there are different vocational training schemes. VET development in Spain is not as mature as compulsory education (up to 16) and university. In general, it has less development and consolidation in practice, although there are regions with a longer trajectory such as the Basque Country. As it is not compulsory education, there is no legal obligation, or at least not so intensely, to implement inclusive learning measures, through supports that are available to a greater extent in compulsory education: support teachers, content adaptation and assessment tests, sign language interpretation (ILS), etc. Regarding people with disabilities, for profiles such as visual impairment, the collaboration of organisations such as the Spanish National Organisation for the Blind (ONCE) contributes to a better supply of support products. In contrast, Specialised VET (including Local Training and Recruitment Agencies) in relation to different groups in disadvantaged situations have experience in adapting to their needs and requirements, according to different profiles. In the case of disability, they know better their specific needs and adapt teaching to their requirements to a greater extent, with a variety of educational inclusion strategies: teacher training, support products, ILS, personal assistance, among others. In fact, a part of these Specialised VET courses are delivered by associations for specific disability profiles. On the other hand, universities have made very significant progress in recent years in improving care for students with disabilities, through guidance and support in different aspects: teacher awareness, support products, ILS, reasonable adjustments in the assessment, sometimes personal assistance, among others. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 37 on 106 Main findings Overall, there is a large number of measures addressing adult education, training as well as upskilling and reskilling in European countries. These mostly target unemployed and disabled people, but, depending on the countryalso apply to other vulnerable groups, like young people, women, drug addicts, etc. The support measures mostly consist of skill training classes and qualification courses, for which governments provide financial coverage. In some countries (for example, Romania, North Macedonia), there are public schools for adults who dropped out school earlier so that they have a second chance for basic formal education at any age and adjusted as learning hours and curricula so that adults can attend school and, at the same time, have a job or taking care of their children. Additionally, vocational training and career guidance is provided within the framework of special forms of employment, namely sheltered and supported employment, in most European countries. These training measures enable disadvantaged or disabled employees to enter the regular labour market or alternative forms of employment, or – in the case of supported employment – promote them in the regular labour market, mostly through traineeships and on-the-job training. With a tendency towards reinforcement of active labour market policies in Europe, training and education opportunities for disadvantaged people in the context of employment increase. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 38 on 106 IV. Consistency with the EU and international policy WISEs and social enterprises are more and more important and complementary actors for social and professional inclusion and innovation. The WISE model offers people with support needs, who are the most affected by social inequalities, employment opportunities so they can access/reintegrate decent work conditions and social protection through a job. These opportunities provide them with a decent salary, necessary qualifications (that go hand in hand with the digitalisation of our societies), upskilling and reskilling opportunities and allow them to be better integrated into the labour market, especially in the current context of the green and digital transitions. First, through diversified and innovative activities, WISEs directly and indirectly contribute to the implementation of several European Pillar of Social Rights principles. Please, find below the principles related to WISEs and a short explanation of WISEs’ support. • Education, training and life-long learning WISEs offer qualifications and on the job training to disadvantaged people and promote lifelong learning. • Gender equality The promotion of gender equality remains a priority in the social economy sector. • Equal opportunities By employing and empowering disadvantaged and excluded people, WISEs contribute to the reduction of inequalities. WISEs aim to integrate people suffering from several social and professional difficulties, supporting the most disadvantaged ones to enter the labour market and be offered access to services and opportunities. • Active support to employment WISEs offer employment opportunities to the most vulnerable people through a strong economic activity and on work-based training and contribute to a sustainable economic and social development of the territory they operate. The target group of WISEs is rather wide and include long term unemployed people, NEETs, women, people suffering from addiction or ex-prisoners. The specific pedagogical dimension of WISEs make it possible to empower the workers when it comes to employment issues as well as other professional or social difficulties. Tailor made pathways are designed for WISEs workers, supporting them through a job or a qualification within the enterprise. • Secure and adaptable employment Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 39 on 106 WISEs are offering decent jobs and salaries to the most vulnerable groups. Getting a job is usually a first step for disadvantaged people in re-entering the society by providing them with access to basic services and social protection. WISEs provide tailored solutions for workers, working on skills and abilities of the person according to personal situation. Different solutions can be thus found to support the person such as qualifications, work-based learning, adapted working time, etc. • Wages WISEs are combating in-work poverty and offer decent salaries to the disadvantaged people. A job and thus a salary is usually an opportunity for the most disadvantaged ones to get back into society through adequate living conditions. • Social dialogue and involvement of workers Most WISEs are implementing participative management which include a strong involvement of workers in the decision making processes of the enterprise. Following the social economy principle, one person one vote, WISEs try to educate and involve the workers in the company’s development. • Work-life balance WISEs put people at the core of their work and try to adapt their functioning aiming the wellbeing of workers. Flexible employment opportunities or specific services developed within the enterprise are examples of innovative solutions designed by WISEs to encourage work-life balance. • Healthy, safe and well-adapted work environment and data protection WISEs are implementing an adapted working environment considering the needs of the disadvantaged people. In some cases, WISEs also employ people with disabilities and thus adapt the workspaces. When it comes to health or safety at work, WISEs are not only fulfilling standards but also encouraging safety behaviours and solutions in the workplace through participative management. • Social protection Social protection is strongly linked to employment contracts. This is the reason why WISEs choose to offer employment opportunities through an employment contract, enabling the disadvantaged people to get back their rights to social protection. • Unemployment benefits WISEs try to integrate unemployed people, including the long term unemployed on the labour market. ENSIE is convinced that unemployment benefits must be allocated during the activation period of people, together with a tailored accompaniment of the person towards a job on the labour market. Indeed, the experience of WISEs workers show that anyone can encounter some social, health or professional difficulties in its life and get trouble to re-integrate the labour market and society. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 40 on 106 • Inclusion of people with disabilities In some EU countries, WISEs target group can include people with disabilities. Different partnerships between WISEs and sheltered workshops are also implemented. Indeed, it is crucial to offer employment opportunities and social accompaniment to all citizens. Regarding the EPSR Action Plan, published by the European Commission in 2021, it is suggested reading ENSIE position on the EPSR Action Plan for a focus on parts that are of particular interest to WISEs. Second, WISEs contribute to different SDGs, in particular: • No Poverty WISEs provide disadvantaged groups with work or training opportunities by allowing them to be able to have an employment contract and, accordingly, a salary for own subsistence costs, reducing the poverty rate. • Quality education and promote lifelong learning Through employment and training opportunities WISEs offer technical and vocational skills to the vulnerable people by promoting lifelong learning pathways. • Gender equality Promotion of equal opportunities and gender equality is one of the horizontal objectives of WISEs. Gender mainstreaming and promotion of diversity policies is a principle belonging to most social enterprises. • Decent work and inclusive and sustainable economic growth Many WISEs represent good practices of work integration of NEETs, migrants, women, etc. in exclusion situation. WISEs have a strong economic activity locally anchored and contribute to a sustainable economic and social development of the territory they operate in. The profit investment, principle of social economy applied to WISEs, is then reinvested within the enterprise, which ensures a sustainable growth. • Sustainable industrialisation and foster innovation WISEs are operating in very different activities fields: from agro-industry to textiles and garments always by trying to create new employment opportunities. WISEs answer to local need in an innovative way, they are also always looking for innovative economic niches to develop and sustain the needs of their territories. • Reduced inequalities WISEs, by employing and empowering disadvantaged and excluded people, are the real and transferable examples that the three dimensions of sustainable development (economic, social and environmental) can exist within a company. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 41 on 106 • Sustainable cities and communities WISEs always try to answer to the local needs of a community. Many examples of positive cooperation among WISEs and local stakeholders allow to build a sustainable environment, where the integration of disadvantaged people does not only benefit to the individual, but to the community as a whole. Accordingly, one can talk about work and social integration with positive outcomes towards the entire community. • Responsible consumption and production Most part of services and goods provided by WISEs are linked to circular economy, promoting recycling and sustainable initiatives. • Climate action Several WISEs are active in the environmental field, delivering several activities linked to waste collection, recycling, reusing and treatment, by contributing to the fight against the climate change. Also, concerning initiatives on skills lastly adopted or currently in the process of adoption by the European Commission, such as the Pact for Skills, micro-credentials and Individual Learning Accounts (ILAs), they are very important for the development of lifelong learning and could partially reshape the way WISEs work is recognised. In particular, regarding the European Commission’s initiative for an Upskilling pathways recommendation, ENSIE has published its feedback here. Highlights are the following. ENSIE welcomes the initiative on promoting the access to basic skills for low-skilled adults and wish to emphasise that WISEs would also be the ideal environment for the competence improvement for adults belonging to disadvantaged groups, also when it comes to long-term training of employees. Upskilling should be accessible for people both in the work environment and out of the work environment. The workplace, which is the place where social interaction is present, is an environment conducive to the development of the needed work and key professional and social skills. Hence, work environment, on the one hand, gives the opportunity to develop some key skills, and, on the other, can be exploited as a didactic environment to respond to pedagogical objectives. WISEs, in other words, can provide a series of daily situations to concretely face and put in practice what they are learning. As examples on how some of the countries analysed by current research are generally aligned with EU and international policy, evocative are the cases of the following. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 48 on 106 identify as social enterprises or WISE do not apply for the certification of recognition. The law from 2015 and its framework from the HG 585/2016 stipulate more obligations than benefits. The economical requirements and predefined number of vulnerable employees for WISE are very often hard to control as most social enterprises from Romania do not have sustainable sources of income, but depend on year to year on private finances. The country plans for adult education are elaborated without the participation of those targeted and of NGOs active in working with disadvantaged groups, social service providers and social enterprises. Socio-professional integration services are not recognised as social services or employment services - so they do not benefit from the support of public employment policies targeting disadvantaged workers. Many public social services institutions rely on the WISE providers for work integration, education and professionalization of the vulnerable groups that have a hard time to integrate in the open labour market. Even if they are the only constant public partner of WISEs in the work education programmes, these local social services are more often than not totally missing from the communities. In such instances, the local partner WISEs have for identifying the potential adult learners are the NGOs that support local communities and have a better understanding of their needs by working closely with them on a daily basis. Another important partner for most WISEs in Romania is the private sector. Private companies usually support work integration programmes by buying goods and services from WISE organisations that are certified as Authorised Protected Units, and very often they offer financial support and sponsorships for WISEs that cannot have financial stability and provide educational integration programmes at the same time without legislative exemptions. f. Serbia When it comes to the institutional framework and lifelong learning public policies, the only public body at the central level that directly deals with social enterprises is the working group of the Ministry of Labour, Employment, Veterans and Social Affairs. The Ministry worked on the Draft law but did not directly contribute to the development of social entrepreneurship through the support system. However, since the previous legal forms are mostly inadequate and unstimulating for social enterprises, most of them have been established in the form of associations. Another reason is that most of the initiatives come from the non-profit sector. Therefore, the adoption of specific legislation that will directly relate to the recognition of WISEs is considered necessary and beneficial in every sense. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 49 on 106 This process should begin with the amendment of existing laws in order to expand the space for the development of social entrepreneurship in general and enable its sustainability. When this is thoroughly worked on, WISEs will have a strong foundation to work favourably on strengthening the economy and employment policy. Since there are already indications in some laws that refer to the development of the sector, these laws should be amended to further develop these already defined forms. g. Slovakia The aim of Act no. 112/2018 Coll. on the social economy and social enterprises is to create suitable conditions for the development of the social economy and social entrepreneurship in Slovakia. To this end, the law in its parts establishes the subjects of the social economy, enterprises in the wider social economy (social enterprise and enterprise with social impact), organisations of the social economy sector, providing support for enterprises in the wider social economy and defines the social economy sector and state administration in the field of social economy. WISE entities collaborate with the NGO sector on an adhoc basis, when they are approached to be partners in a project. Within the context of social enterprises development, a national project of the Institute of Social Economy was implemented by the Implementation Agency of the Ministry of Labour, Social Affairs and Family of the Slovak Republic within the Operational Programme Human Resources in the programming period 2014-2020. The aim of the project is to create and verify adjustment of the support for the development of the social economy in the Slovak Republic on the basis of Act No. 112/2018 Coll. on the social economy and social enterprises and on amendments to certain acts. As a part of the project’s activities, there is a network of supportive Regional Social Economy Centres being established. Part of this project helped building a support infrastructure for the development of the social economy in Slovakia. It involves the education and training of public employment services institutions’ employees participating in the development of regional employment. Regional Centres are created to provide the support needed for establishment and development of social enterprises/WISEs. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 50 on 106 h. Additional countries Austria In Austria there is no legal status specific to WISEs, the typology is either based on the legal status of enterprises recognised as “public benefit”-enterprises, differentiating between associations, public benefit limited liability companies and cooperatives, or on the financial support for WISEs. In Austria, WISEs get funded mostly through AMS/SMS based on “projects” that can be provided to SÖB-, GBP or BEEs. Additionally, to enterprises fulfilling certain criteria on social inclusion, AMS funds and Arbeitplus (P3) can award certificates (“Gütesiegel für soziale Unternehmen”) that are recognised in the quality management programme of the EU (EFQM) as “Recognised for Excellence”. A specific legal definition has its benefit for the formal recognition of WISEs and may become more and more relevant in future, especially regarding funding from the EU. WISEs would probably benefit from such a legal definition, when it comes to training methods, representation in the network of social inclusivity as well as training and education towards social inclusion (studying to work in/for WISEs) and vocational trainings (that WISEs provide for disadvantaged people). With the less defined status of WISEs simplifies cooperation with AMS, SMS and other (governmental) actors, as funding can be worked out more project-related. Belgium Since 2014, all the policies around social enterprise and the social economy are taken autonomously by each region (Flanders, Wallonia, and Brussels). In Flanders, different decrees regulate the government’s support to social enterprises and WISEs. The first one supports social enterprises across all types and fields (Ondersteuningsdecreet). The others are limited to the field of proximity services (Lokale diensteneconomie) (since 1 January 2015) and, finally, since January 2019, Collectief maatwerk has replaced the regulations for sheltered and social workshops (Beschutte werkplaatsen en Sociale werkplaatsen). In Wallonia, in order to be recognised as EIs for disadvantaged workers (integration companies, the typical WISEs model), IDESS (employment development initiatives in the proximity social services sector) or ETAs (companies organizing work customised to persons with disabilities), enterprises must meet certain criteria that are laid down in different government decrees. These conditions concern for instance the company’s Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 51 on 106 social objective and economic activity, the number of disadvantaged or disabled people employed and measures to be taken to support them. Bulgaria The process of legal recognition of WISEs is described in the recently adopted Law on Enterprises of the Social and Solidarity Economy (2019), which determines two types of social enterprises: class A and class A+. The social enterprises class A need to carry out a social activity producing social added value, include employees in decision-making, spend more than 50% and not less than EUR 3,834.69 for carrying out social activity or purposes and employ not less than 30% and not less than three persons of disadvantaged or disabled workers. The social enterprises class A+ (meeting all requirements of the EU definition in reference with the economic, social and inclusive governance dimension) must additionally operate in municipalities with over-average unemployment rates, spend more than 50% and not less than EUR 38,346.90 for carrying out social activity or have at least 30 disadvantaged persons employed without interruption during the last six months. Other legal forms are specialised enterprises and cooperatives of people with disabilities. The Law on Persons with Disabilities (2019) gives them legal recognition if they are listed under certain laws and registers, produce goods or services and have a relative share of people with permanent disabilities depending on the type of disability. Sheltered employment centres can be established on a project-basis by specialised enterprises, cooperatives of people with disabilities, or any legal entity. Croatia In Croatia, there is a lack of official definition and status as well as low level of recognition of these entities in terms of being social enterprises or work integration social enterprises. Even though there is no specific legal form for social enterprises, a number of legal forms may be used by social enterprises, mostly cooperative (including Veterans social working cooperatives), or limited liability company (subsidiary companies of associations). Eligible forms also include foundations and private social-welfare institutions, but those are either rare (foundations and sheltered workshops) or not perceived as social enterprises (socialwelfare institutions). Social enterprises are regulated through several acts, depending on the legal forms under which they operate. Current legislation that may be relevant for social enterprises include the Act on Associations, the Act on Cooperatives, the Company Act, the Act on Foundations and the Act on Public Benefit Organisations. Other legislation may also be relevant, such as the Act on the Vocational Rehabilitation and Employment Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 52 on 106 of Disabled Persons and the Act on Public Procurement. Specific legislation designed to recognise WISEs at the national and/or regional level would be beneficial, as it would give them a clearer status, enable recognition within the welfare state (which would foster inclusion in the relevant strategies and action plans) and importantly enable them to use European funds. On the other hand, more important would be wider policy recognition. France France has been a pioneer in the development of the concept of "social economy”, in 1979 being issued the first circular which recognised WISE. The first public programme which supports social enterprises had been adopted in 1985. Although formalisation of WISE statutes is officially dated in1991. In September 1998 a new fiscal directive protect WISEs, who distinguish different type of taxation (mainly for associations), depending on their "lucrative" character. In 2005, public authorities recognised WISE as stakeholders in the fight against unemployment. With the adoption of a framework law dedicated to the SSE in 2014, France creates financial reform for WISE (with an increase of public aids). In addition to associations, cooperatives, mutual societies and foundations, which are traditionally considered as the fundamental of the social economy, the law opens up the field of the SSE to private companies whose economic activity aims a social utility as long as their management and organization respect a set of conditions, for example regarding in particular the limited redistribution of profits. Greece The first typology of WISEs in Greece was formally recognised by Article 12 of Law 2716/1999 for the ‘Development and Modernisation of Mental Health Services’ under the form of SCLL (KoiSPE). SCLLs aim at the socio-economic integration and work inclusion of individuals with mental health problems and are defined by their character as an enterprise with a commercial status but also as a mental health unit. Many years later, Law 4019/2011 institutionalised Social and Solidarity Economy in Greece, introducing, among other forms of social enterprises, SCEs of Integration (KoinSEpEntaxis), a WISE typology pursuing exclusively the work integration of disadvantaged people. Two forms of SCEs of Integration exist, namely SCEs of Integration of Vulnerable Groups and SCEs of Integration of Specific Groups. The law was substituted in 2016 by Law 4430/2016 which is in force until today. SCLLs are automatically considered as SCEs of Integration. The Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 53 on 106 most recent WISE form was introduced by Article 143 of Law 4600/2019 under the legal form of SCIs (KoiSEn), similar to the form of SCLLs. SCIs aim at the socio-economic integration and work inclusion of individuals with substance abuse problems who attend or completed programmes of social re-inclusion by a list of organisations. They operate as an enterprise, involved in commercial activities, but also as a unit of social inclusion. Women’s Agricultural Cooperatives were first introduced under Law 921/1979 and their legal status changed several times, most recently by Article 2 of Law 4384/2016, introducing special provisions for the Women’s Agricultural cooperatives. Their membership consists exclusively of women. Italy In Italy, Law 381/1991, which regulated social cooperatives - by far the largest form of social enterprise in Italy - on a national level, provided that they could not only offer personal care services (the so-called "type A social cooperatives"), but also employ disadvantaged workers in business activities (the so-called "type B social cooperatives"). The disadvantaged people employed must hereby constitute 30% of the workforce. Social cooperatives for work integration enjoy some specific and additional incentive measures to those provided for the generality of cooperatives. For disadvantaged workers there is also a reduction in social security contributions. The second important provision of Law 381/1991 concerns the possibility for public bodies to stipulate conventions with work integration cooperatives aimed at hiring disadvantaged people. Following Law 381/1991, application norms were approved in all regions which 1) defined the rules for the creation of regional registers of social cooperatives, and 2) provided further incentive measures. Starting in 2005 (Law 118/2005) and 2006 (Legislative Decree 155/2006, application of the 2005 legislation), the figure of the social enterprise of labour insertion was also introduced and later revised with Law 106/2016 and then with Legislative Decree 112/2016. This regulation allowed social cooperatives that deal with welfare services (and therefore not social cooperatives for work integration) to carry out employment services activities (essentially "supported employment") and introduced a broader definition of disadvantage for non-cooperative social insertion enterprises, based on EU definitions. In fact, the cases of work integration social enterprises other than social cooperatives are very limited in Italy. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 54 on 106 Latvia Since 2014, significant changes in the legal framework have determined the operation and development of social enterprises. In Latvia, the concept of social enterprise is integrated into strategic policy documents— in the Sustainable Development Strategy of Latvia until 2030 and in the National Development Plan of Latvia 2014–2020, in which it is defined as one of 98 options to implement the activity of “decent work”. On October 30, 2014, the Cabinet of Ministers supported the draft concept “On the Possibilities of Implementing Social Entrepreneurship in Latvia”, envisaging the launch of a pilot project within the European Union funds project to test and determine the best solutions for social enterprise creation and development. In order for social enterprises to be formed in Latvia, their operation to be successful and to expand, a legal framework is needed, providing both criteria for obtaining the status of a social enterprise and procedures, as well as regulations on how the state will support this type of entrepreneurship. Support measures for WISEs are developed in accordance with ESF project Measure 9.1.1.3 “Support for Social Entrepreneurship” of the Operational Programme “Growth and Employment” Specific Support Objective 9.1.1. “Increase the Inclusion of Disadvantaged Unemployed People in the Labour Market”. The Netherlands There is no distinctive legal framework for WISEs in the Netherlands, but different stakeholders have emphasised the need for a dedicated legal form to optimally achieve their goals. An important step toward a legislative proposal was the announcement of a consultation by the ministry of Economic Affairs and Climate in March 2021. A dedicated legal form for social enterprises would strengthen acknowledgement and recognition, profit would be retained for future development and expansion of the social enterprise. It would also guarantee the distribution of profit and reporting on the social impact, potentially attract investors or business deals and provide more quantitative information on the site and scope of social enterprises. An argument to maintain the status quo is that social enterprises have been doing well over the years and there is a rise of social enterprises, which might suggest that a dedicated legal form is unnecessary. Moreover, the concern of ‘social washing’ has been raised. To counter social washing, social payoff and social impact should be measured to determine the “socialness” of enterprises and stringent requirements on reporting could be introduced. The advantages of a legal framework would also apply for WISEs. Being recognizable to business relations could attract new contracts or investments, allowing WISEs to grow and strengthen their market Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 55 on 106 share. This could also potentially strengthen the relation between WISEs, municipalities and UWV, regarding public procurement and partnerships for example. Poland In terms of definition, the new KPRES (National Programme for the Development of the Social Economy KPRES), which was adopted in 2019, changes among others the scope of the concept of social economy entities. In turn, it restricts social economy entities in the field of cooperatives only to employee cooperatives and includes sheltered employment establishments among social economy entities. Informal initiatives were treated as surroundings of the social economy. The government is also working on a draft law on social and solidarity economy, which is to define among others social enterprises and regulate the status of a social enterprise, its activities, and the related rights. An important event in 2017 was the amendment to the law on social cooperatives, which introduced among others many facilities in the creation and operation of social cooperatives, as well as the use of various powers and state support by social cooperatives. The introduction of obligatory forms of consultation with employees, as well as the obligation to ensure that the required participation of people from groups at risk of social exclusion among members of the cooperative is maintained not only during its creation but also in the course of its activity, resulted in the fact that the social cooperative became the only legal form that by statute, it meets the criteria of a social enterprise entitling it to receive support from the European Social Fund. Thanks to this, the social cooperative is also the only legal form that by law meets the criteria of entities to which participation in the public procurement procedure may be limited by Article 138p of the Public Procurement Law. Nevertheless, it seems that in the legal sphere, there are still more challenges than the results achieved. In the forthcoming future, the most important challenge will be the adoption of a law that aims at defining the sphere of the social economy. Another challenge is to regulate issues such as taxes, especially VAT, state aid or the unification of rights for all social enterprises, regardless of the legal form. Slovenia Among the solutions to the complex state of employment, various forms of social enterprises were established in the past, among them the Slovenian equivalent to WISEs. WISEs, however are not formally recognised as a category but are referred to as employment centres, companies for people with disabilities and social enterprises, which are further divided into foundations, institution, cooperative or other. There are a number Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 56 on 106 of social enterprises and other forms of employment that fulfil all criteria of a WISE, but are hard to discern due to the complexity of the situation. Any WISE or social enterprise in Slovenia is a non-profit legal entity. Any such entity can acquire the status of a social enterprise provided it meets certain criteria, like economic and non-economic activities, restricted distribution of profits to members or stakeholders, independency of for-profit companies, legal entities governed by public law or local communities and participation and democratic decision-making. Moreover, it must for example define the method of managing a social enterprise based on equality; determine whether the social enterprise also involves volunteers in the work as well as the method of stakeholder participation in management (consultation, mandatory opinion, etc.), etc. Spain In Spain, three main legal and organisational forms have been distinguished as WISEs: employment integration enterprises, special employment centres (CEEs) and social initiative cooperatives. This type of company has been legally established in accordance with the provisions of Law 44/2007 and the LISMI Law (Law of Social Integration of People with Disabilities of 1982). There are 4 legislative texts that are relevant in the area of social economy and the different types of WISEs in Spain. The Law 5/2011 on Social Economy (2011) did not create (or regulate) a new legal entity type, but simply groups entities with specific legal forms and puts them under universal values, such as the supremacy of the person over capital, the distribution of profits that are not according to capital provision and devotion to social sectors and independence from public power. The Law 44/2007 on Employment Integration Enterprises regulates that WISEs provide employment, orientation and education mainly to persons at risk of social exclusion. Other criteria like minimum employment periods and rates, target groups and investment of surpluses have to be fulfilled. Special Employment Centres (CEE) defined by Royal Decree 2273/1985 and Royal Decree 469/2006 primarily have to focus on providing workers with disabilities with paid employment and to facilitate their access to the labour market. They may be created by public administration bodies (directly/in collaboration), by entities, or individuals, legal entities or legally associated partnerships with a legal capacity to operate as businesses. Depending on the legal status of the founding body, CEEs may be public or private for-profit or not-for-profit centres. Finally, Law 27/1999, of July 16 on Cooperatives recognises 12 types of cooperatives, which can obtain the qualification of “Cooperative of social initiative”. Practically, all the regions except the Canary Islands have developed their own regulations on cooperatives. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 57 on 106 The table below reflects the synthesis of the existing legal frameworks for WISE recognition within the 19 researched European countries. Country Existing legal framework for WISEs Since There is none or inadequate legal framework for WISES Comments Austria - none - Belgium 2014 - There are regional policies Bulgaria 2019 - Croatia - none France 1979 - - Greece 1999 - - Hungary - - Exception: rehabilitation enterprises for people with disabilities Ireland 2019 - It is a policy, not a specific law Italy 1991 - - Latvia 2014 - - The Netherlands - - - North Macedonia - - There are legally recognised: Associations Sheltered workspaces Cooperatives. Poland 2019 - - Portugal - - There was a specific law for WISEs during 19982015. The law is currently abolished. Romania 2015 - - Serbia 2022 - - Slovakia 2018 - - Slovenia - - - Spain 2007 Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 64 on 106 a strong initiative for this association to join the SENS network, and thus contribute to a common mission. UIPS is representing the interests of enterprises for professional rehabilitation and employment of persons with disabilities with the aim of encouraging, supporting and facilitating their development. Its vision is to combat discrimination in the labour market and to strive to provide equal opportunities for people with disabilities to receive professional training and employment. • IRIS Network, founded in 2012, is the only regional network that brings together CSOs social service providers in South East Europe. It connects currently 200 member organisations that provide different types of social services to different vulnerable groups: people with disability, children, and youth at risk, women victims of family violence, refugees, asylum seekers, etc. IRIS network focuses on promoting the role of non-profit social service providers and providing to its members the most relevant information in the field of social inclusion, provision of social services, etc.. IRIS is offering to its members educational materials, specialised trainings, study tours, access to grants, exchange of knowledge. g. Slovakia • ASSE Slovakia is an association that brings together and promotes the interests of social enterprises at the local, regional, regional and national level. The Association of Social Economy Entities - ASSE as the umbrella organisation of the social economy sector (in accordance with Act No. 112/2018), was naturally established by the need of the representatives of individual organisations in order to represent and represent the interests of social enterprises in Slovakia. It provides consultations and training for 60+ member organisations, connects them with potential clients and represents them in meetings with representatives of ministries. • ASES SK aims to be a platform for the cooperation of all those for whom activities contribute to the development of the social economy in Slovakia, as well as for joint action in all important areas that unite us. The social economy, and especially social entrepreneurship, is in its infancy, and although a good legislation already exists today, it will not be able to be fully implemented if it does not have the support of public authorities. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 65 on 106 h. European ENSIE is the European Network of Social Integration Enterprises, whose mission is the representation, maintenance and development of networks and federations for WISEs within Europe. ENSIE’s objectives are: • To reinforce the power of actors in economic social integration enterprises through the interchange between the member organisations; • To stimulate co-operation and partnerships by promoting proper practices, research results, new applications; • To organise the exchange of information on the legislative national and local policy levels between member organisations; • To represent the network and to promote all of its activities on all pertinent European levels; • To elaborate on the contributions and proposals in order to participate in the definition of a European policy against social exclusion; • To develop a close and solid collaboration with other European networks active in the social economy with the objective of obtaining synergic results. The ENSIE constitution is a complementary foundation stone whose purpose is the promotion of good practices, the expansion of contributions, and the development of propositions in order to prepare the way for its participation in defining European policy in its battle against social exclusion. ENSIE gathers 29 national, regional and local networks in 21 countries across the EU (+ Serbia and Moldova), for a total of 3000 WISEs representing 187,000 disadvantaged workers. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN VII. Funding The acknowledgment of the capacity of WISEs to tackle severe unemployment issues has led to the design of specific policy measures at EU, national and local level aimed at favouring the start-up and consolidation of WISEs. One of the categories of labour policies to increase employment opportunities is compensation policies, which are designed to encourage enterprises to employ disadvantaged workers by compensating them for the lower productivity of the disadvantaged workers employed or for the hiring and training costs involved. Public grants and subsidies are the most common ways to support WISEs. Significant differences are however to be noticed across EU MSs, depending on the specific target of the policy measures in place (e.g., enterprises – exclusively WISEs/all SMEs including WISEs – or the disadvantaged persons integrated). Support to WISEs is also provided through the reduction of taxes and social security contributions aimed at reducing the cost of labour of any disadvantaged worker employed. Typology of fiscal benefits National level Regional level Comments (information on the applied rules, including the % of fiscal break applied) Corporate tax exemption (on profits) Yes for all types of WISEs in Austria, Belgium and Latvia - - Yes, but only for some types of WISEs in Bulgaria, Croatia, Greece, Italy and Spain No for all types of WISEs in all European countries except for some cases in Italy as well as for Social Initiative Example: Spain, for all companies: The most important reduction refers to the hiring of workers with disabilities. The deduction of the full quota varies between 9,000 and 12,000 EUR for each person / year of increase in the average number of workers with disabilities, depending on the level. The deducted amount for job creation is subject to the limit of 35% of the adjusted full quota. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 67 on 106 Typology of fiscal benefits National level Regional level Comments (information on the applied rules, including the % of fiscal break applied) Cooperatives and Special Employment Centres (CEEs) in Spain Social Initiative Cooperatives usually fall into the category of "protected cooperatives" for the purposes of Law 20/1990 on Fiscal Regime of Cooperatives: The reduction in protected cooperatives is 20% of cooperative results. It can reach 50% of the quota among those specially protected. Freedom of amortisation of new amortisable fixed assets, acquired within a period of three years from the date of their registration in the Cooperatives Registry. At the regional level, the Regional Government of Navarra and the Basque Country have their own tax regime and competence over this tax. Other regional governments do not have regulatory authority in matters of Corporation Tax or Value Added Tax, but they do over part of personal income tax, and other taxes. Yes for Typology 1 and 2 in Hungary. Some cases for de facto WISEs - Yes, Associations and Foundations, Non-profit companies if public benefit organisations. Excluded the Social Cooperatives. Yes of WISEs Typology 2 and 3 in North Macedonia - Non-profit organisations (including non-governmental organisations, religious and humanitarian organisations, trade unions, political parties, etc.) are taxed on income from their business activities (if any) if their total annual revenues are higher than MKD 1 million. The CIT would be calculated as 1% of the total annual revenues from business activities, decreased by the prescribed tax exemption of MKD 1 million Yes, for WISEs Typology 2 in Romania - Authorised Protected Units (UAT) do not pay the profit tax, but they have to reinvest 75% of the potential tax in the enterprise and it’s employees. Yes, for Enterprises for integration of The corporate income tax rate is proportional and amounts to 10% for all. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 68 on 106 Typology of fiscal benefits National level Regional level Comments (information on the applied rules, including the % of fiscal break applied) persons with disabilities and CSO (Civil society organisations) in Serbia EIPWD: An employer, who employs a person with a disability for an indefinite period of time in accordance with the law governing the prevention of discrimination against a person with a disability, is released from the obligation to pay calculated and suspended income tax for a period of three years from the day of employment. CSO: If performing economic activity directly, under certain conditions, defined by the Law on Corporate Income Tax, there is a right to tax exemption. If they do not meet the prescribed conditions, they are subject to the obligation to pay the general corporate income tax rate of 10% VAT exemption or reduced rate Yes for all types of WISEs in Austria (preliminary, projectrelated) and Slovenia - - Yes, but only for some types of WISEs in Belgium and Croatia Example: Belgium WISEs can benefit from a reduced VAT rate (6% instead of 21%) when they sell recycled or reused goods that have been collected freely (for example garments or electronic devices). This fiscal advantage isn't applicable to all WISEs. It's only applicable to a limited MWBs (maatwerkbedrijven) and LDEs (lokale diensteneconomiebedrijven) in Flanders and EIs (entreprises d'insertion) and EFTs (entreprises de formation par le travail) in Wallonia, because not all WISEs sell recycled or reused goods that have been collected freely - Slovenian WISEs (Companies for people with disabilities, employment centres and social enterprise) - Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 69 on 106 Typology of fiscal benefits National level Regional level Comments (information on the applied rules, including the % of fiscal break applied) In some cases for WISEs Typology 2 in Ireland - Charities engaged exclusively in such activities are neither obliged nor entitled to register and account for VAT on their income. In certain circumstances the activities of a charity may be considered to be in competition with commercial traders and the charity may then be required to register and account for VAT on these activities. For WISEs classified as Typology 2 and 3 in North Macedonia - Taxpayers abroad the country and who do not perform any turnover or do not due tax on the turnover, on request and in a special procedure, the input VAT that was paid according to invoices for operations carried out by domestic taxpayers, will be paid off, if the legal requirements for returning of the tax are met. This exemption is applied under condition that the taxpayer is registered as VAT taxpayer in his country and there is reciprocity between the Republic of Macedonia and the country in which the taxpayer is resident. NGOs have a right to request returning of the calculated VAT on shipments towards them by the taxpayers in the country and for the import implemented towards them if: The turnover of goods towards them or the import were not exempt from taxation; VAT for the conducted turnover on goods is separately stated in the invoice and paid with the paying of the purchase price; The tax due on imports is paid; The goods are transferred abroad and used for humanitarian, charity or educational purposes. Yes, for CSO (Civil society organisations) in Serbia - CSO: exempt from value added tax for income up to a defined amount of 500.000 rsd Yes, for WISEs classified as 1 and 2 Typology, in Slovakia - VAT exemption or reduced rate Typology 1: RSP - reduction of VAT to 10% for contracts for state and public administration entities A reduced tax rate of 10% of the taxable amount shall apply to goods and services supplied as part of the Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 70 on 106 Typology of fiscal benefits National level Regional level Comments (information on the applied rules, including the % of fiscal break applied) activities of the social economy by a registered social enterprise which uses 100% of its profit after tax to achieve its main objective, supplies to an eligible customer, provided that this does not distort competition incompatible with the internal market, where the eligible customer is another person as a taxable person if it is a natural person, a social economy entity or a public administration entity. ". Typology 2: Pursuant to § 50 and § 51 of the VAT Act, a non-profit organisation - a VAT payer - may deduct tax in full or in a proportional amount from the total tax which the taxpayer is obliged to pay for the relevant tax period. When deducting tax in accordance with the provisions of Section 49 of the VAT Act, it is necessary to assess whether the goods or services are received exclusively for taxable transactions in which tax becomes chargeable, whether the goods or services are received exclusively for taxable transactions that are exempt from tax in pursuant to the provisions of Sections 28 to 42 of the VAT Act, whether the goods or services are accepted for taxable transactions in which a tax liability arises and at the same time for taxable transactions that are exempt from tax pursuant to Sections 28 to 42 of the VAT Act. Subsidy for the recruitment of disadvantaged workers Yes for all types of WISEs in Austria (project-related), Belgium, Croatia, France, Latvia, Slovenia and Spain Yes for all types of WISEs in Austria, Belgium, Slovenia and Spain Example: France The WISE benefits for the hiring of each fragile full-time worker from post office assistance (the amount of which is set each year by the Etta). Depending on the WISE model, this amount varies. Thus, integration enterprises (IEs) receive job assistance for each full-time equivalent € 10,751; temporary work companies (ETTi): € 4,341; integration enterprises through self-employment (EiTI): € 5,670. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 71 on 106 Typology of fiscal benefits National level Regional level Comments (information on the applied rules, including the % of fiscal break applied) For adapted companies (EA), this amount varies depending on the age of the disabled worker supported: - 15,585 euros for workers under the age of 50 years; - 15,787 euros for workers aged 50 to 55 years; - 16,192 euros for workers aged 56 and over. Yes, for all types of WISEs in Hungary - Only for people with disabilities! It’s not a real subsidy for the recruitment, but the subsidy the disabled person received is used as a salary. Yes, for all types of WISEs in Ireland - - Yes, for all types of WISEs in North Macedonia - The Law on Employment of Disabled Persons envisages measures for improving the conditions for employment and work of a disabled person are: -granting non-refundable funds for permanent employment to an unemployed disabled person, adaptation of the job where the disabled person will work if it is needed and procurement of equipment according to the criteria and in a manner determined by an act of the Minister of Labour and Social Policy; - tax exemption and provision of funds for contributions and - financial support in the operation. Yes, for all WISEs as Typology 3 in Portugal - - Incentive ATIVAR.PT: Financial support for employers who sign permanent or fixed-term employment contracts for a period equal to or greater than 12 months. The contribution may be higher if the person is a disadvantaged worker* or if it is a job located in the inland territory. - Internship ATIVAR.PT: Directed to private entities, it is an internship from 9 to 12 months non-extendable, in order to promote the inclusion of young people into the labour market or the professional reconversion of the unemployed. There is a co-payment between 65% and 95 % plus food allowance, transport costs and Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 72 on 106 Typology of fiscal benefits National level Regional level Comments (information on the applied rules, including the % of fiscal break applied) insurance against accidents at work. The contribution may be 15% higher in specific cases such as encouraging the development of inland territories. - Employment-Integration Contract+: promoting entities are non-profit collective, public or private entities. Unemployed carry out socially necessary work (they are not workers, don't receive a salary but a monthly stipend) that meets temporary social or collective needs, within the scope of projects promoted by public or private non-profit collective entities, for a maximum period of 12 months. If they are beneficiaries with disabilities and incapacity, 549,16€ for entities of the local business sector and 593,04€ for private non-profit entities. In the other cases, 351,05€ € for entities of the local business sector and 394,93€ for private non-profit entities. - Integration internships: targeted people with disabilities and incapacity; it is an internship of 12 months, non-extendable and aims to develop activities in a work context. Directed to private entities, with or without profit, includes a co-payment between 80% and 95% of the scholarship plus food allowance, transport costs, insurance against accidents at work and technical support in the post-placement monitoring. Alsoif the intern is hired and the contract has a minimum initial duration of one year; the entity can receive up to a total amount of 16 x IAS (€ 7,020.96). Yes, for WISEs Typology 1 and 2 in Romania - Economic entities that hire people with disabilities are spared from certain taxes and receive monthly in return a certain amount of money, usually the equivalent of the minimum wage for every vulnerable person hired with a permanent contract. Yes, for enterprises for integration of - - An employer who hires a person with a disability may exercise the right to reimbursement of salary costs for a person who is engaged in providing professional support to a newly employed person with a disability, only for the Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 73 on 106 Typology of fiscal benefits National level Regional level Comments (information on the applied rules, including the % of fiscal break applied) persons with disabilities in Serbia time while providing professional assistance, and for a maximum of 12 months, ie a maximum of 1,200 hours. - Reimbursement of appropriate workplace adjustment costs may be granted to the employer, on a one-off basis amount, up to 400,000.00 dinars per person with disabilities. - An employer who employs a person with disability without work experience, is entitled to salary subsidy for that person, for a period of 12 months from days of employment. Social insurance costs for the disadvantaged workers employed reduced or covered by subsidies Yes, for all types of WISEs in Austria, Belgium, Croatia, Slovenia and Spain Yes, for all types of WISEs in Belgium and Slovenia Example: Bulgaria 50% of the due insurance contributions for the state social insurance, compulsory health insurance and additional compulsory pension insurance of the employees are reimbursed to the specialised enterprises and cooperatives of the people with disabilities. The reimbursed funds shall be used for investments, rehabilitation and social integration of the people with permanent disabilities and the supporting staff. Yes, for all types of WISEs in Hungary - Only for disabled persons if there are public benefit organisations Yes, for all types of WISEs in Ireland - - Yes, for all types of WISEs in North Macedonia - The funds for contribution for social insurance for persons with disabilities are provided from the budget of the Republic of Macedonia. Yes, for de facto WISEs in Portugal - Supported employment in the open market: targeted people with disabilities and incapacity, registered in the employment services. There is a co-payment in remuneration and social security contributions under the responsibility of the entity; from 10% up to 170% of IAS** (according to the work capacity – minimum 30% and maximum 90%) Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 80 on 106 and homeless people. The three areas are transversal to our object of study, however the first one constitutes a more direct contribution. Indeed, the employability of people with disabilities is designed to support initiatives that facilitate the approach to the labour market, promote effective inclusion in organisations or strengthen the development of technical and/or personal skills. Romania Only around 5% of the total of 1641 social economic enterprises received a form of help from the public authorities as of 2020. Most of the WISE organisations rely on their own economic activity to fund the work integration programmes. The result of this context is that most WISE entities rely on private sponsorships to sustain their activity. These sponsorships usually add up to more than 50% of a WISE’s total income. Serbia Grants, as the most traditional way of funding social mission-focused organisations, are one of the key sources of funding for WISEs, despite a number of constraints. Grants are a form of funding set up on a donation basis. This type of financing entails a certain amount of risk, since public sources and donors in situations of social crisis and difficult times may decide to suspend benefits. Associations funded exclusively by grants are placed in a position of dependence and are faced with the challenge of adapting to the requirements of each individual donor, which very often leads them away from their own mission. The next financing mechanism is microfinance, which implies the possibility of accessing small financial instruments to people excluded from formal financial resources and banking. Investors cooperate with microfinance institutions, non-profit groups, banks, etc. Erste Bank is a pioneer of microfinance and social banking in Serbia and Central and Eastern Europe. Social enterprises face additional obstacles due to banks insufficient information about the legal forms applied by social enterprises (mainly CSOs). Microfinance in Serbia is partially limited and over-regulated due to its dependence on commercial banks. There is also a Budget Fund for Vocational Rehabilitation and Employment of Persons with Disabilities. According to the rulebook on the manner of monitoring the implementation of the obligation to employ persons with disabilities, the obligation applies to any domestic or foreign legal or natural person who has at least 20 employees and is not considered a newly established employer. An employer who does not fulfil the obligation to employ persons with disabilities is obliged to pay penalties to the payment account of the Budget Fund. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 81 on 106 Slovakia In Slovakia, a funding mechanism very relevant is the public procurement in terms of reserved contracts. The Law. no. 10 par. 7 and 8 of the Public Procurement Act, into force from the 1st of January 2020, is regulating the obligation to use the social aspect in at least 6% of public procurement. It represents an indirect form of support for achieving a positive social impact and maintaining the competitiveness of social enterprises through the introduction of an obligation for contracting authorities and contracting entities that have implemented or started to implement at least ten public contracts in a calendar year, except for low value contracts. The law foresees to use at least 6% of these social aspect in the description of the subject of the contract as a special condition for the performance of the contract or as a criterion for the evaluation of tenders. This 6% also includes public procurement carried out in the form of a reserved contract. Moreover, another law disciplines the awarding of reserved contracts in public procurement for the purposes of fulfilling the mandatory share of employment of citizens with disabilities. In particular, on the one hand, it foresees the obligation to employ citizens with disabilities in the amount of the mandatory share according to law 63 par. 1 letter d) the employer, who is a public contracting authority or a contracting authority, may perform by the implementation of reserved contracts in public procurement according to a special regulation.61aaa). On the other hand, the law sets up as 2,000€ the amount of the competition price in public procurement to include one citizen with a disability. “The implementation of a reserved contract in a public procurement shall be proved by a copy of the tender documents of the public procurement and a copy of the contract on the implementation of the reserved contract in the public procurement". b. Additional countries Bulgaria In terms of public support in Bulgaria, the local bodies develop mechanisms and programmes to support social entrepreneurship, aiming at developing the regional aspects of the social and solidarity economy by including measures in the normative acts related to the development of the municipality. They also participate in the activities of the social and solidarity economy through various forms of cooperation by the decision of the municipal council. In addition, the Minister of Labour and Social Policy promotes and Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 82 on 106 supports social enterprises by providing methodological assistance in searching for specialised financing for their activity. Social enterprises class A+ can receive further support, both financially and concerning their right to build on private, municipal ground, while sheltered employment centres receive public funding for their establishment. The national and local public bodies support the specialised enterprises and cooperatives of people with disabilities through tailor-made economic stimulus and other measures. These can be local initiatives for (1) increasing the productivity and competition of the specialised enterprises and cooperatives of people with disabilities; (2) improving the people’s productivity in a specialised work environment and providing their vocational training and employment and (3) predetermining the financial and economic constraints of enterprises and cooperatives. The Agency for Persons with Disabilities can also fund the specialised enterprises and cooperatives of persons with disabilities on target projects and programmes. When it comes to compensation policies, the Bulgarian government offers several support measures. Enterprises recruiting disadvantaged persons can use the state budget for 30% of the insurance contributions (paid by the employer) for state social insurance, compulsory health insurance and the additional obligatory pension insurance for the employed people with disabilities. Moreover, The Agency for Persons with Disabilities may finance an employer under a national employment programme for people with disabilities for qualification and requalification, respectively training for professional development, for providing access to the workplace to a person with a permanent disability, for adaptation of the workplace for a person with a permanent disability, and for equipment at the workplace for a person with a permanent disability. Different internship programmes can be covered as well by the government. All WISEs in Bulgaria are operating in private markets and thus derive income from their economic activity. France Regarding public support measures, French WISEs benefit from the hiring of each fragile full-time worker from post office assistance (the amount of which is set each year by the Etta). Depending on the WISE model, this amount varies. Specifically, all types of WISEs benefit from the public policies for integration through economic activity. In terms of compensation policies, enterprises receive incentives for the recruitment of young people who live in priority neighbourhoods, more precisely they have access to Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 83 on 106 5000€ per year for a period of 3 years. Another compensation measure in place is the funding for the adjustment of workplace to better suit the needs of disabled people. Financially covered are also paid internships for disadvantaged young people in apprenticeship. Enterprises can receive 5000€ for young persons under 18 and 8000€ for young persons between 18 and 30 years. WISEs in France do however not receive private support in any form. Furthermore, it is important to note that French WISEs derive 80% of their income from private activity. This varies slightly, depending on the model, with a rate that can go up to 90%, or even 95%, for temporary employment companies. This distribution trend (public/private) has been stable for several years. Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 84 on 106 VIII. Challenges and recommendations Despite the large number of WISE-friendly regulations that have been developed all over Europe, WISEs in Europe still often face challenges at national, regional or local level. Some of these barriers have already been publicly addressed by the concerned stakeholders (e.g. in the Netherlands), others are even being taken in consideration in current policy – or law-making procedures (e.g. in France) – others however still remain in the dark or are not yet tackled (e.g. in Romania). Recent development dynamics regarding work-based adult education providers can be illustrated on the basis of the countries below. a. Hungary The legal framework in Hungary stands as being challenging and not sufficient for both education and labour aspects. In details, the challenges Hungary outlines are as following. • Clear recognition of prior learning process: according to the amended Adult Education Act, effective from 1 January 2020, measuring competences aims to assess the existence of the required competences to start and complete the training, but the legislation does not identify the documentation, extent and measuring tools of the competences’ assessment. The implementing decree of the law complements the definition of ‘recognition of prior learning’ with that the applicant may be exempted from the training part if their studies, which are certified by a document, prove to be adequate. Thus, documented knowledge remains at the decision of the training institution/organisation. As stated in the implementing regulation, students also have the right to request their exemption from participation, or the recognition of their prior studies and it is a decision of the head of the training institution if they have right to the exemption from attending activity or certain subjects and their assessments, such as the recognition of prior knowledge or practice. The law does not regulate the recognition and validation of competences acquired in non-formal and informal learning in case of higher education. It is an important question for adults’ education and training. Improving validation, assessing, and recognising prior knowledge is the fundamental interest of all education and training actors. • No legal framework for social enterprises and WISEs or, at least, a common definition of them. It is therefore hard to describe the context in Hungary since the researchers can base just on their own understanding and on the data from Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 85 on 106 Hungarian Central Statistical Office. The only existing model of “WISEs”, the rehabilitation social enterprises, is addressed to the target group of disabled people, excluding de facto all the other vulnerable people. In addition, the financing for the integration of disabled people in the companies is based on an annual application, which means that it is not possible to make a middle-long term plan of development and inclusion of integrated workers. In addition, social economy is not well known in Hungary, even in the Economics Universities. It needs an effort to introduce the concept in a correct form: often, people confuse the non-profit economy and the charity. • Urgent need for networking. Even though there are interesting and pioneering good practices in Hungary, they are in hard isolation, they do not cooperate and often relevant actors do not know each other. This isolation causes a weakness since it is an obstacle to a positive lobby action towards policy makers and prevents the spreading of the topic in the country. • The public procurement regulation still needs to be developed and improved. Also as stated in the Country Report Hungary 2020 accompanying the Communication on 2020 European Semester, some legislative changes are intended to improve competition in public procurement, but their impact remains to be seen. • Unfortunately, in many cases, labour market supply and demand do not meet, employers are afraid to hire a person with a health impairment, due to established stereotypes. Often, they are not aware of the working conditions, special needs, circumstances, therefore the disabled employee does not get a chance to get to the job interview at all, and the employer can assess his/her competencies. Employers who employ a worker with disabilities often appreciate the skills and attitudes of these workers over the long term and report that they try harder, appreciate the work and want to demonstrate their values, the ability to work. b. Ireland WISEs face a number of issues, as do other social enterprises and work-based adult education providers. The following list of challenges articulates some of the issues at hand. • Awareness of Social Enterprise: There is a distinct lack of awareness for social enterprises and work-based adult education providers. The Department of Rural and Community Development is providing funding to social enterprises and support Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 86 on 106 organisations to tackle some of the greatest issues with awareness: highlighting best practice examples of social enterprise, conferences, developing a regular newsletter from the Department and investing in campaigns that highlight their work. • Leadership and governance: Social enterprises have often not received specific support that could aid and assist in their development. Social enterprise managers often had to balance the interest of the charitable purpose with generating revenue from selling products and services. That special attention to both the sales and revenue and the mission and purpose has left social enterprises lacking support. • Access to Finance: In the same way that support might not be available, the legal structure of the organisation may prevent investment from investing bodies. Social enterprises may be seen as an increased risk than for private individuals (such as crowdfunding). • Market Opportunities: Selling products and services to private or public bodies or other adult work-based education providers has been challenging in Ireland. The Irish Social Enterprise Network has provided a BuySocial movement in line with best international practices and examples; however, the issue requires resources. Procurement will begin to change in Ireland with more organisations including social and community benefit clauses in procurement. But there are only a few examples at the moment and social enterprises are not able to scale to the extent that they might be able to in future. • Legal form: There is no defined legal form for social enterprise in Ireland. According to the National Social Enterprise Policy 2019-2022, the definition does not specifically state the legal form that is required. The ambiguity makes it more difficult to define a social enterprise. There is research being completed in Ireland with the DRCD and Rethink that will be made available on 6th October 2021 that will shed more light on the topic. • Data and Impact: There is relatively little known about the social enterprise sector and all the organisations that make it up. c. North Macedonia Main issues that work-based adult education providers are facing in North Macedonia are the following: • The system of lifelong learning in the country needs further development to improve the quantity and quality of adult education programmes, mainly in the Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 87 on 106 area of non-formal education. There is a limited supply of high quality and certified adult learning programmes and work –based adult education providers. There is relatively little demand for non-formal education and training and low awareness among companies of the benefits of training for employees. For instance, labour force survey data shows that only 2.3% of the population aged 25 to 64 participated in education and training in the four weeks prior to the survey in 2017. This is much lower than the EU average of 10.9%. The 2016 data from the lifelong learning survey also indicates that about 10% of employed workers aged 25 to 64 were involved in job-related non-formal training or education (either paid for by their employer or paid for by the worker himself/herself). In the EU, on average, more than one-third of employed people (35.8%) took part in some job-related training or education. This data shows that in North Macedonia very few adults upgrade their skills and knowledge throughout their working life. This probably hinders their productivity, and consequently their salary and promotion prospects. • Accordingly, this shows the need to mitigate the mismatches between the demand for and supply of skills. Various stakeholders are involved in skills governance in the country. These include the Ministry of Education and Science, the Ministry of Labour and Social Policy, the Employment Service Agency, social partners, NGOs, research bodies and international donor organisations. d. Portugal As a result of 11 interviews from WISEs in Portugal, the sector shows concerns regarding funding. In fact, all of 11 WISEs mentioned the need for more financing in order to hire, on the one hand, more professionals to support trainees and, on the other, workers. There is a bureaucratic load that makes it difficult to respond in an individualised way to each user. In particular: • WISEs need more support and specific policies to do their job on integrating vulnerable people through work. However, it is quite clear for interviewees that employment into a regular open market is a goal that benefits target groups as well as regular enterprises. Despite the dimension of economic activities and the variety of resources used by WISEs in order to be sustainable, for the de facto WISEs, economic and financial sustainability is always a challenge. Actually, the lack of clarification of the concept of social enterprise, both in legal terms and also in political, ideological and public opinions, is naturally followed by the lack of enabling policy measures clearly supporting both social enterprises and enterprises of the Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 88 on 106 social economy. Without laws stipulating the legal and the tax regimes, the lack of access to specific or new funding sources, the complexity of existing funding mechanisms, the lack of incentives to social investment and pay-by-results public procurement, Social Economy Organisations focus on labour integration of people in vulnerable situations “are forced to resort to funded projects, which do not guarantee the sustainability of the response to these target-groups'' (Meira & Martinho, 2021). • There is a paradox between the social and economic dimensions of WISEs. It seems even more difficult for WISEs that do not support people with disabilities. For those who are supporting this target-group the solution of a productive unit under rehabilitation intervention is possible. For WISEs supporting other vulnerable target groups, as they are Social Economy Organisations working in the field of social services, they face difficulties working in an economic dimension. Reason why some of them create a regular enterprise. But, with no legal framework as a social enterprise, it seems hard to keep going in the regular market, in competition with capitalist companies. e. Romania The Romanian scenario presents the following challenges: • Despite the promising beginning in the early 2010-2014, WISEs have failed to expand and be integrated in the social and employment services framework and public support measures. European Social Fund National Programmes have focused on start-up enterprises that, given the bad eco-system, proved not sustainable – only 13 WISEs existed in 2020, this number increasing in 2021 as a consequence of a new ESF round of financing of start-ups. The sustainability of them seems uncertain in a context of lack of continuous, systematic support measures aimed at the work integration of the most disadvantaged and in particular through social enterprises. By March 2021, there were only 20 active social enterprises - which had a valid social mark (they had not been suspended) and workers from vulnerable groups in insertion. They had a total of 303 employees, of which 86 were. An enterprise needs business experience – economic and social activity prior to the launch of a viable work integration programme. The European Social Fund grants programme that financed start-ups in the field of socio-professional integration of vulnerable groups POSDRU 2007-2013 did not lead to the establishment of viable social enterprises in the medium term. Aimed at aligning Romanian employment Grant Agreement: 621524-EPP-1-2020-1-BE-EPPKA3-IPI-SOC-IN Page 89 on 106 policies with European employment policies in the field, the certification regime as a work integration social enterprise of insertion has proved in practice ineffective and therefore NGOs in the social sector have not opted for an authorisation that brings only other administrative tasks and no public support measures. The WISE model has not been well integrated yet into the social policies and employment measures of vulnerable groups, and thus has not been able to deliver the expected results yet. • Lack of a public national policy supporting a framework for WISEs in Romania. Only ESF National Operational Programme supported programmes exist for the start-up of WISEs. Other than that, WISEs can only rely on symbolic support measures, namely counselling services for registration, marketing and support for their products by the local employment services that recognise WISEs, or on existing support measures from other legislation, which they can benefit from based on their enterprise status (SME, employers of disadvantaged workers). That is why the most emerging issue of WISE organisations is to advocate for a better legislation that not only acknowledges the status of work integration enterprise, but also recognises the impact these organisations have at a local level and provides more tools for them to increase the size of their activities. The first step that is currently brought to the public attention is the need for subsidies and tax reduction for the disadvantaged workers employed and for the annual profit taxes. f. Serbia Although the concept of lifelong learning, together with the development of WISEs, is an area to be developed in Serbia, they appear particularly constrained by a lack of political will as well as strategic management and public administration capacity. • The advocacy process for the adoption of the Law on Social Entrepreneurship and using the proposal developed by civil society in late 2019, as well as expanding the WISE support network through the cooperation of all relevant actors, would be more effective and realistic, if appropriate methods are developed to measure the social impact they achieve. In addition, it is necessary to identify and implement certain practical solutions after the adoption of the law, such as the development of support systems to achieve economic sustainability, as well as for the needs of support, coordination, monitoring and management of social entrepreneurship. Establishing an institutional mechanism for sector development would also contribute to increasing social cohesion and general trust between the private, public and civil sectors. In that regard there is a need to restart public dialogue. 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