Eligible Expenditure Description Categories Project Delivery Expenditures in this group are directly consumed by the Project. Expenditures associated with employees hired specifically for the project, or existing staff who are assigned specifically to project Staffing activities. Includes both wage and salaried workers. Does NOT include contract workers who are not a part of the organization's normal payroll. Mandatory Employer Employment Insurance (EI), Canadian Pension Plan (CPP), Mandatory Vacation pay (only if paid out), and Yukon Workers’ Compensation Related (MERCs) Health and Safety Board (normally WCB). Calculated based on percentage of Wages/Salaries. Employer Cost HR Employer costs associated with staffing such as additional benefits, group insurance premiums, pension plan contributions, medical & dental Benefits plans, fringe benefits, etc. These costs must to be supported by the organization’s existing HR policy. Eligible Expenditure Description Categories Project Delivery Expenditures in this group are directly consumed by the Project. Participant/Individual For projects which provide a service to targeted participants or individual beneficiaries Beneficiary Used where a Recipient has entered into an employer/employee relationship with the project Participants (eg: Agreements providing Participant Wages Wage Subsidies). Mandatory Employer As above under staffing as it relates to Participant Wages. Related Costs (MERCs) Employer Cost HR As above under Staffing as it relates to Participant Wages. Benefits Used where a Recipient provides regular payments for living supports AND no employer/employee relationship exists between the Recipient Stipends and the Participant (eg: TIOW). Professional Fees party professionals providing a service to the project directly to project Participants (e.g. guest instructors). Payments made for the purpose of procuring formal training provided by a certified training institution, paid either to the participant or directly Tuition to the institution.
Eligible Expenditure Categories Description Project Delivery Expenditures in this group are directly consumed by the Project. Staffing Expenditures associated with employees hired specifically for the project, or existing staff who are assigned specifically to project activities. Includes both wage and salaried workers. Does NOT include contract workers who are not a part of the organization's normal payroll. Mandatory Employer Related (MERCs) Employment Insurance (EI), Canadian Pension Plan (CPP), Mandatory Vacation pay (only if paid out), and Yukon Workers’ Compensation Health and Safety Board (normally WCB). Calculated based on percentage of Wages/Salaries. Employer Cost HR Benefits Employer costs associated with staffing such as additional benefits, group insurance premiums, pension plan contributions, medical & dental plans, fringe benefits, etc. These costs must to be supported by the organization’s existing HR policy. Eligible Expenditure Categories Description Project Delivery Expenditures in this group are directly consumed by the Project. Participant/Individual Beneficiary For projects which provide a service to targeted participants or individual beneficiaries Wages Used where a Recipient has entered into an employer/employee relationship with the project Participants (eg: Agreements providing Participant Wage Subsidies). Mandatory Employer Related Costs (MERCs) As above under staffing as it relates to Participant Wages. Employer Cost HR Benefits As above under Staffing as it relates to Participant Wages. Stipends Used where a Recipient provides regular payments for living supports AND no employer/employee relationship exists between the Recipient and the Participant (eg: TIOW). Professional Fees party professionals providing a service to the project directly to project Participants (e.g. guest instructors). Tuition Payments made for the purpose of procuring formal training provided by a certified training institution, paid either to the participant or directly to the institution.
itemized_budget_breakdown_application.docx