Knowledge / Cost rates
B-DKS 2026.
Classify correctly. Calculate clearly.
New national average cost rates have applied since 1 July 2026. They are reference values in the approval process, not guaranteed selling prices or automatic funding commitments.
The current rates in the calculator.
| Programme / training objective | B-DKS |
|---|---|
| Individual coaching under § 45(1), no. 1 / individual programme under § 16k | 61,51 € |
| Start-up coaching, individual programme under § 45(1), no. 4 | 88,11 € |
| IT, skilled-worker level · KldB 43102 | 11,82 € |
| Property, assets and personal protection, skilled-worker level · 53112 | 10,43 € |
| Property marketing/management, skilled-worker level · 61312 | 8,63 € |
Per programme/teaching hour and person in the appropriate model. The correct entry depends on the training objective, qualification level and teaching format. Not a generic sector rate.
Sources: BA: B-DKS for activation and holistic support 2026 BA: B-DKS for vocational continuing education 2026. Checked on 28.08.2026.
What the 25% threshold means.
Exceeding the reference rate must result from necessary exceptional expenditure. Examples may include justified additional staffing, special equipment or premises, particular content requirements or necessary accessibility measures.
For an increase of up to and including 25%, the FKS checks the conditions during the approval process. Above 25%, additional cost approval from the Federal Employment Agency is required. Persuasive wording alone does not replace actual expenditure or evidence of it.
Sources: § 179 SGB III: Programme approval AZAV: Requirements for providers and programmes. Checked on 28.08.2026.
The individual coaching example with 200 teaching units.
The calculated 25% threshold is €76.8875. Our calculator uses €76.88 to avoid exceeding the threshold through rounding. €76.89 would already be slightly above it. The rate actually approved is ultimately decisive.
All three figures are revenue before costs, assuming full approval, delivery and billing. In the synchronous model used here, 200 teaching units equal 150 clock hours of teaching. Preparation and follow-up are additional. There is no general entitlement to this scope.
Evidence that makes a difference.
- A cost calculation with specific quantities, rates and allocation to the programme.
- Evidence of actual staffing, premises, equipment or support needs.
- A professional explanation of why this provision is necessary for the target group and training objective.
- Consistent information in the concept, timetable, qualifications matrix and cost calculation.
Online time is not automatically billable teaching time.
BA implementation guidance 1/2026 distinguishes synchronous teaching units from asynchronous components and workplace learning. The calculator models only synchronous 45-minute teaching units. Self-study time is not additionally multiplied as if it were synchronous teaching.
Online offers also require a separate check of obligations under FernUSG and, where applicable, ZFU approval.
Sources: BA: Implementation guidance 1/2026 on teaching duration ZFU: Approval of distance-learning courses. Checked on 28.08.2026.
Your next step with AZAV Experte
Justify your costs clearly.
We review which costs and supporting evidence fit your programme concept.
- Understand your plans
- Clarify open questions
- Agree the scope of work