For example, if the year is in line with the calendar year, i.e. from January 1 to December 31, the hourly rate of hours worked in 2014 is calculated on the basis of staff costs and working hours from January to December 2014. Staff members and non-employed with direct contracts – Can be reported among other categories as part of staff costs (see below, sections 1.2 and 1.3). This summary table explains how different types of employment contracts are treated for the indication of costs after H2020: – when the employment contract, the current collective agreement or the national laws on working time do not determine the number of hours of work per year: auditors apply Option 1. The hourly rate of staff costs is calculated by dividing actual staff costs by the number of productive hours (see convention type art. 6 A.1). As with all costs, staff costs must meet the general eligibility criteria. Additional specific requirements apply depending on the category of staff costs (. B for example employees, small business owners). Staff costs to be reported are calculated as follows: For the case 2 beneficiaries (unit costs according to the usual costing practices): 2 steps Example: A beneficiary calculates the hourly rate according to his usual costing practices and includes taxes that are not included in the remuneration. These are not eligible and must therefore be removed from the hourly rate applicable to the staff of the action. People who work solely on action — there is NOT a different calculation method for employees who work 100% on the stock.
(The percentage of time spent on the action makes no difference in how staff costs are to be calculated; it is only important for the types of records to be kept (see article 18.1.2). Therefore, the calculation method applies to the staff costs covered by Section 6.2.A (as chosen by the recipient). Question: Are variable salary components and bonuses eligible? Answer: Variable supplements (for example. B the bonus in addition to the fixed salary) are eligible as long as they have a legal basis (law/collective agreement/employment contract) and the amount is determined on the basis of objective and documented criteria.