Changes between two versions
What changed between the plenary report and the adopted text
From · plenary report· 5 Mar 2026
on general guidelines for the preparation of the 2027 budget, Section III – Commission
Changes to the text itself, in document order. Cover page, citations and punctuation-only edits are left out; they are under “Every difference”.
The changes · 9
Change 1
Changed:22. Reiterates that adequate resources should be devoted to fighting gender-based violence and to supporting sexual and reproductive health rights and services, women’s rights organisations, and EU initiatives and bodies promoting true equality among people, regardless of their gender, age, sexual orientation or race; points out, in this regard, to the Commission’s communication of 26 February 2026, following the European Parliament’s resolution of 17 December 2025, on the European Citizens’ Initiative “My Voice, My Choice";
Change 2
Changed:26. Stresses that EU migration and asylum policy must be underpinned by solidarity and shared responsibility in full compliance with the obligations of national, EU and international law, ensuring proper implementation of the Asylum and Migration Pact, in full compliance with international human rights law; stresses that adequate funding remains critical to addressing evolving challengeschallenges, including illegal migration, migrant smuggling and trafficking, and the weaponisation and instrumentalisation of migrants, and to ensuring effective relocation, safe and dignified reception, and effective and sustainable inclusion and integration; considers that the Asylum, Migration and Integration Fund and the Border Management and Visa Instrument (BMVI) play a central role in this context and must receive continuous funding; underlines that adequate funding should be allocated to Member States with an external border; emphasises the need to better protect people by preventing trafficking and to enhance support to strengthen cross-border cooperation between the Member States, as well as cooperation between the Member States and the EU, in combating terrorism, organised crime, drug trafficking and criminal networks, particularly those involved in migrant smuggling and human trafficking, so as to reinforce law enforcement and the judicial response to these criminal networks, and to support Member States facing hybrid threats, in particular the instrumentalisation of migrants at the EU’s borders, as defined in the Crisis Regulation;
Change 3
Changed:27. Observes that enhanced funding for border protection capabilities, as provided for in the annexAnnex III to the BMVI Regulation, is a cornerstone of a comprehensive migration policy to preserve the free movement of people within the EU and to address evolving migration and security challenges, including those of a hybrid nature; reaffirms the vital importance of the implementation of the Asylum and Migration Pact, including the role of the Integrated Border Management Fund and the BMVI in safeguarding the EU’s external borders; reaffirms that cooperation agreements on migration and asylum management with third countries, in full respect of international law and the EU Charter, can help prevent and counter irregular migration, tackle smuggling, combat organised crime and strengthen border security; recalls the necessity for adequate funding, staffing and staff training for all agencies operating in the field of security, justice, law enforcement, asylum and migration, as well as border management;
Change 4
Added:28. Is concerned by the escalation of conflict in the Middle East and its impact on both the immediate region and the world; points out that a prolongation, intensification and widening of the conflict could have serious economic, energy supply, security and humanitarian repercussions for Europe and its people; calls on the Commission to ensure that the 2027 EU budget is prepared to deal with current and future developments in the region in the light of recent events;
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Change 5
Changed:34.35. Recalls the central and strategic importance of the common agricultural policy (CAP) and the common fisheries policy in delivering on key EU priorities, such as ensuring the sustainable provision of high-quality food and guaranteeing food and nutrition security, which represents a vital component of strategic autonomy and geopolitical stability; stresses CAP’s central role in ensuring a fair income for farmers, a productive, competitive and sustainable agricultural sector, social inclusion, climate resilience and biodiversity protection, and in supporting vibrant rural communities; calls for adequate resources to help farmers and people employed in the fisheries sector cope with the impact of inflation, administrative burden, fuel costs, changes in the global food market and adverse climate events; calls on the Commission to reduce bureaucracy; emphasises the need to help new and young farmers in order to promote generational renewal, and for targeted attention to be devoted to small-scale agricultural holdings and small fishing enterprises; stresses the need to take into account the specific needs of farmers in front-line Member States, in particular those that share a land border with Ukraine, the Russian Federation and/or Belarus; underlines, in this context, the need to ensure a fair distribution of CAP direct payments, including by addressing disparities in support levels and access to measures across Member States; highlights that, in line with the principle of the just transition, no one should be left behind and due attention should be given to local communities, farmers and fishers;
Change 6
Changed:40.41. Stresses the urgent need to strengthen security and defence integration and capabilities, including hybrid and conventional military capabilities, alongside robust civilian preparedness, which is essential for securing European deterrence, defence, synergies and strategic autonomy and for reinforcing the EU’s role as a global actor; highlights the fact that the EU budget is the most effective tool to pool resources, harmonise national efforts and optimise public spending, thereby achieving significant economies of scale, potential savings and cost efficiencies, reducing duplication and creating quality jobs, in order to create a genuine capabilities-based European defence union and to better prepare for and respond to current warfare strategies, unprecedented geopolitical challenges and hybrid threats, while acknowledging the neutrality commitments of individual Member States; stresses the essential role of common investment, research and development, and digitalisation in defence production and procurement mechanism;mechanisms; recalls the importance of investing in and developing dual-use equipment and, in particular, of strengthening EU military mobility as regards funding dual-use transport infrastructure along priority axes; highlights, in particular, the need for adequate financial support for Member States with external EU borders that takes into account the particular geopolitical, security and operational challenges faced by individual Member States along the EU’s external borders, especially those that share a land border with Ukraine, the Russian Federation and/or Belarus and those dealing with shadow fleets; underlines that such support should ensure that these Member States have the necessary resources to strengthen the protection of critical infrastructure, maintain facilities and installations in order to cope with heightened defence and security needs and secure the external borders of the EU, including necessary physical measuresborder infrastructure where relevant and duly justified; stresses that the involvement of non-EU entities in actions funded by the EU budget, especially in areas such as critical technologies, defence and space, should be subject to certain conditions, to ensure that the vital defence and security interests of all Member States are protected; notes that most of Europe’s defence and security arrangements, in particular nuclear deterrence, have so far been underpinned by NATO;
Change 7
Changed:46.47. Firmly reiterates its unconditional and full support for Ukraine in its fight for freedom and democracy against Russian aggression, as the war on its soil enters its fourthfifth year; condemns the devastating human and economic toll of Russia’s war; underlines the ongoing and pressing need for intensified funding efforts to address urgent humanitarian needs, repair critical infrastructure and enhance the capacity of the EU-Ukraine Solidarity Lanes to deliver essential supplies; welcomes the agreement by Member States to provide support to Ukraine through a EUR 90 billion loan under enhanced cooperation over two years through joint borrowing and to immobilise indefinitely Russian assets of up to EUR 210 billion, which have been frozen in the EU since the start of the war; stresses the importance of ensuring accountability for international crimes; insists that the ‘Ukraine Support Loan Instrument’ special instrument be used;
Change 8
Changed:60.61. Welcomes the progress made in strengthening the Union’s anti-money laundering and counterterrorism financing framework, including the establishment of a dedicated agency; recalls that the effective prevention of money laundering and of the financing of terrorism requires adequate budgetary support for monitoring, enforcement and cooperation; calls on the Commission to ensure that Union funding is neither directly nor indirectly diverted to entities that promote, facilitate or compensate money-laundering or terrorist activities;activities or to organisations that maintain links with extremist or Islamist networks, and to suspend funding immediately where such risks are identified;
Change 9
Removed:OPINION
Removed:The Committee on Employment and Social Affairs calls on the Committee on Budgets, as the committee responsible, to incorporate the following into its motion for a resolution:
Removed:1. Underscores the persistent socio-economic challenges facing the EU, including barriers to growth and competitiveness, demographic change, youth unemployment, poverty and homelessness, rising inequalities and access to affordable and decent housing, adapting skills, training and industrial policies to ensure a just twin transition; stresses that such challenges, together with geopolitical instability, higher costs of living and the climate crisis, need to be addressed through strong EU policy, funds and programmes;
Removed:2. Stresses that 2026 will be a difficult year for the EU economy because of the geopolitical context; calls for these challenges to be reflected in the 2027 budget; recalls that public expenditure is necessary to ensure upward social convergence; underlines the importance of public services in addressing social gaps in living and working conditions through social investment in the medium and long term, while, at the same time, responding to people’s immediate needs;
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Removed:3. Highlights the essential role of EU programmes in the employment and social fields in supporting the EU’s economic, social and territorial cohesion, fostering economic resilience and accelerating the just transition, in particular through a strong European Social Fund Plus (ESF+), European Globalisation Adjustment Fund, Just Transition Fund and Social Climate Fund; calls for adequate resources to be ensured for EU employment and social policies;
Removed:4. Points out that the ESF+ is the key driver for strengthening the social dimension of the EU and the main EU instrument for investing in people, promoting high employment levels and fair social protection, and developing a skilled and resilient workforce ready for the transition to a green and digital economy, as well as inclusive and cohesive societies, aiming to eradicate poverty and to deliver on the principles of the European Pillar of Social Rights;
Removed:5. Underscores the importance of implementing the European Pillar of Social Rights Action Plan and achieving the targets it sets for 2030; stresses that the forthcoming update of the action plan should contain concrete proposals to implement existing priorities, such as eradicating child poverty, and to address new challenges, and that these proposals should be accompanied with adequate support in the 2027 EU budget; is concerned that, if more investments are not made, the 2030 targets will not be met; draws attention to the fact that the ESF+ funding framework was adopted before the current crisis, which has generated higher public and social investment needs that may not be adequately covered by the current funding framework; expresses its concern about the very limited margins available under the 2021-2027 multiannual financial framework; insists on the need to speed up the implementation of the European Pillar of Social Rights Action Plan and achieve its 2030 targets;
Removed:6. Notes, as 2027 is the last year of the current multiannual financial framework, the relatively low uptake of EU funds and calls on the Member States to utilise remaining EU funds, taking into account recently adopted amending programmes, while respecting the original purpose of the funds, and insists that the visibility of these funds should be increased; urges the Commission to increase technical assistance and other measures to Member States to support an increased absorption of funds;
Removed:7. Highlights the need to provide particular support to women, children, young people, older people, persons with disabilities, vulnerable families, refugees, single parents, members of the Roma community and other groups in vulnerable situations; advocates targeted measures to combat youth unemployment, child poverty and homelessness, and to promote gender equality; calls for an ambitious anti-poverty strategy and stresses the importance of adequately funding actions under the strategy in order to ensure its effective implementation;
Removed:8. Stresses that in 2024, 24.2 % of children in the EU faced poverty or social exclusion and that the child poverty rate remains persistently high, and is concerned about its impact in the coming years; calls for adequate funding for the European Child Guarantee, with a dedicated budget of at least EUR 20 billion; calls, in this regard, on all Member States, not only those most affected by child poverty, to allocate at least 5 % of ESF+ resources under shared management to support activities under the European Child Guarantee; calls on the Member States to make effective use of other available funds, such as the European Regional Development Fund and InvestEU, to eradicate child poverty;
Removed:9. Stresses that in October 2025, the youth unemployment rate in the EU stood at 15.2 %; expresses its concern that youth unemployment rates in the EU are higher than overall unemployment; calls, in this regard, on all Member States, not only those most affected by youth unemployment, to allocate at least 15 % of ESF+ resources under shared management to support youth employment and activities under the Youth Guarantee; urges the Member States and the Commission to prioritise combating youth unemployment, leveraging existing initiatives, such as the ESF+ and the Youth Guarantee, while improving the working conditions and attractiveness of entry-level positions; expresses concern about early career precariousness resulting from abusive labour practices, which undermine young people’s independence, work-life balance and ability to access housing; notes that women and young workers with lower levels of education are more prone to suffering from early career precariousness;
Removed:10. Emphasises the lack of efficient policy responses to the impact of the demographic challenges resulting from population ageing, caused by declining fertility rates and increased life expectancies, and from depopulation and brain drain in certain regions; highlights the role of family support instruments; underscores the importance of providing adequate funding for both long-term and early childhood education and quality and accessible care and support services and facilities, and of improving skilling and working conditions in the sector;
Removed:11. Calls for the mainstreaming of a gender-responsive budget to better align policies and activities that promote the equal participation and treatment of women in the labour market, and for comprehensive systems to be put in place to monitor and measure gender budget allocations, women’s participation in the labour market, access to employment, and pay and pension gaps; underlines the importance of gender budgeting in all areas of EU policy;
Removed:12. Considers that a skilled and prepared workforce is essential to enhance the EU’s competitiveness and economic, social and climate resilience against external shocks and to accelerate the just twin transition; calls for strengthened measures to better integrate under-represented groups into the labour market to increase their well-being, and to mitigate labour and workforce shortages; recognises, in this regard, the essential role of skills, vocational education and training, and paid, high-quality traineeships and apprenticeships; underlines the importance of wage increases to ensure decent living conditions; stresses, furthermore, the importance of strong collective bargaining and the role of social partners in this regard, and in ensuring quality jobs with fair wages, right to training, opportunities for career development and progression, strong health and safety measures, good work-life balance, and non-discrimination in a workplace; warns that wage reductions in relation to inflation increase the risk of reduced purchasing power for workers, potentially worsening living conditions, and that this situation will further strain the capacity of social policies and automatic stabilisers, including national unemployment schemes; underlines, in this regard, the importance of the Minimum Wage Directive; stresses the need to ensure adequate funding in the 2027 EU budget for skills policies, particularly Union of Skills initiatives, funded through the ESF+, and Net-Zero Industry Academies;
Removed:13. Stresses that EU funds should only be disbursed where and when EU values and fundamental rights, in line with the Charter of Fundamental Rights of the European Union, are fully respected;
Removed:14. Recalls the essential work carried out by the five EU agencies active in social and employment policy, and emphasises that these agencies must be properly staffed and adequately resourced to fulfil their mandates, achieve their objectives and perform their evolving tasks; recalls that the tasks of these agencies evolve in line with policy priorities and stresses that any new responsibilities must be accompanied by the corresponding resources;
Removed:15. Recalls that pilot projects and preparatory actions are essential for testing new policy initiatives in the fields of employment and social inclusion, including through data collection; repeats its call on the Commission to evaluate pilot project/preparatory action proposals impartially, on the basis of legal and financial assessments, in a way that reflects their merit and to implement them as they were adopted.