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1. The Commission is empowered to adopt delegated acts in accordance with Article 17 in order to supplement this Regulation by establishing or adapting a multiannual rolling planning.

2. The multiannual rolling planning shall:

(a) be adopted for an eight‐year period;

(b) apply to the data collection covered by this Regulation;

(c) comply with the periodicity specified in Annex IV;

(d) specify the period during which data are collected for:

(i) the detailed topics attached to the domains listed in Annex I;

(ii) ad‐hoc subjects requested by the users, for the labour force and income and living conditions domains, as provided for in Annex IV. With regard to point (d)(ii) of the first subparagraph, those ad‐hoc subjects may, in justified cases, cover detailed topics other than those listed in Annex I.

3. The adaptations of the multiannual rolling planning referred to in paragraph 1 shall enter into force no later than 24 months before the beginning of each data collection period as specified in the planning for annual or infra‐annual data collection, and no later than 36 months before the beginning of such data collection period for other data collection. Those adaptations shall aim to ensure the effectiveness and consistency of the planning with users’ needs.

4. The Commission shall ensure that the delegated acts adopted pursuant to this Article comply with the principle of proportionality and do not impose a significant additional burden or cost on the Member States or on the respondents.