1) Costs of personnel working under an employment contract with the Humanitarian Organisation or an equivalent appointing act, and assigned to the Action.
To know more, see also the FAQ nr. 90
These costs may include:
- actual salaries;
- social security contributions;
- staff insurance costs;
- other statutory costs included in the remuneration.
Condition: these costs must be in line with the Partner's usual policy on remuneration (e.g. sick leave indemnities).
- Additional remunerations, including payments on the basis of supplementary contracts regardless of the nature of those contracts.
Condition: they are paid in a consistent manner whenever the same kind of work or expertise is required, independently from the source of funding used (e.g. hardship allowance).
- Severance payments due at the end of employment contracts.
Conditions: such payments arise from a statutory obligation under the applicable labour law (and not contractual arrangements) and are charged to the Action only for the portion which corresponds to the share of the total working time spent on the Action. Accrued severance payments not payable immediately are acceptable.
- Costs of travel and related subsistence allowances for employees taking part in the Action, including headquarters’ employees conducting field monitoring missions.
Conditions: a direct link to the Action can be easily demonstrated; the costs are in line with the Partner's usual practices on travel; in the case of monitoring missions covering several projects, only the portion of the costs of travel and related subsistence allowances which corresponds to the share of the total mission time spent on the Action is taken into account.
2) Costs of natural persons working under a contract with the Humanitarian Organisation other than an employment contract
These costs are, for example, the costs of in-house consultants, advisors or volunteers. They may be assimilated to costs of personnel.
Conditions: the natural person should work under the instructions of the Partner and, unless otherwise agreed, in its premises; the results of the work belong to the Partner and the costs are not significantly different from the costs of staff performing similar tasks under an employment contract with the Partner.
If these conditions are not met, then a consultant is considered a service provider under a service contract, thus the procurement rules apply.
3) The costs of allowances and other benefits for volunteers assigned to the Action
4) HQ staff (only in the following cases)
- If the costs relate to the monitoring of the action in the field.
- If the costs relate to a specific task necessary for the achievement of the Action operational results and have accordingly been identified as an operational activity in the Single Form.
- If the costs relate to the preparation of the Final Report within the limits mentioned here
In such cases HQ salaries or a portion of these may be directly eligible, provided that the assignment of the HQ staff to the Action are traceable, e.g. through timesheets or other similar means (e.g. the cost-allocation procedures of the partners).
Please note that costs relating to the general grant management support are not eligible as they are considered as part of the capacity of the partner and covered by indirect costs.