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BL 1. How to calculate staff costs

• Staff costs shall be calculated on the basis of the actual annual gross salary (or wage) plus the obligatory social charges, insurance and any other statutory costs (deriving from national rules), but excluding any variable cost (no extra money for objectives achievement reward). The costs must be in line with the time devoted to project activities.

• Overtime can be charged to the project only if the total job time of the concerned staff is devoted to the project implementation.

• Their costs must not exceed those normally borne by the concerned organization for that profile (also for temporary staff) whose costs must be in line with a similar position within the organization);

BL 1. How to calculate staff costs•Filling in the monthly time-sheet:•Since only the costs of the actual time devoted to carry projects activities are eligible, time-sheet is the key document to ensure that the proper amount is reported but also that you have the appropriate document which proves the calculation of the staff costs for project activities implementation in the event of controls.

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PROJECT NUMBER:PROJECT ACRONYM:Name of employee:

Name of partner institution:

Month & year October 2010

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12 8

13 4

14 2

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Total hours 29

Unit rate in budget Months

Total hours in month 168

Time in unit rate 0,17

Monthly rate: EUR 2.448,86

Total EUR: EUR 422,72

Date: 31st October 2010 Date: 15th November 2010

Travel to kick-off meeting

Kick-off meeting

Travel from kick-off meeting

Preparation of minutes

Signature of Employee Signature of Employer

MONTHLY TIMESHEET

Worked hours on the project

Day

2010/001

Description of tasks

Coordination meeting w ith other technical staff

Planning and preparing material for kick-off meeting

Preparing material for kick-off meeting

CASE 1 HSRUJohn Smith

BeneficiaryCategory 1.1. Technical staff

Identification data

Brief description of

the daily activities

# project worked hours

per day

Signatures

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How to calculate the costs of human resources to be reportedCosts which can be included in the report:

GAS+DS+SC / Working Hrs x Project Hours per person

GAS = Gross Annual Salary without the variable parts (e.g. productivity rewards not included in the contract with the employee).

DC = Deferred compensation (13th month's salary –and 14th month's salary, severance

pay);

SC= Social Charges; Working hours = total working hours foreseen in the contract;

Project Hours per person = number of hours actually worked on the project (proved by monthly time-sheet)

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1. Calculating costs of human resources to be reported: example

Gross Annual Salary= 12 months gross salary 18.000 € + DC 2.000 € + SC 7000 = 27.000 €

Working Hour Cost (WHC) = GAS 27.000 € / 1760 total working hours = 15,34 €

Staff costs to be reported = WHC15,34 * n. hours worked on project 500 = 7670 €

1) Calculate the Annual Gross Salary (12 months gross salary + Deferred compensation + Social Charges); 2) Calculate the cost of the unit rate (see template in our programme website) dividing the annual gross salary by the total number of unit rates hours per year;3) Multiply the cost of unit rate times the number of unit rates (hours) actually dedicated to the project.

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BL 1. Supporting documents

a. Contract (& Terms of References for temporary recruited staff)

b. Appointment Order. We suggest to include an indication of the time devoted to the project (or percentage);

c. Expenditure docs: Gross salary slip (see the ex. of template in our programme website) + sheet of the employer's obligatory social charges, insurance;

d. Timesheet (see two ex. of templates in our programme website) duly signed both employer and employee);

e. Payment docs: (payment order and bank receipt)