rate (see data collected in the course of carrying out the procedures under A.2 hours’ and A.4 recording system’). ‘Productive ‘Time the same kind of work or expertise was required. If any part of the remuneration paid to the employee is not mandatory according to the national law or the employment contract ("additional remuneration") and is eligible under the provisions of article II.20, this can be charged as eligible cost to the action up to the The criteria used to calculate following amount: the additional remuneration (a) if the person works full time and exclusively on the action during the full year: up to were objective and generally EUR 8 000/YEAR; applied by the Beneficiary regardless of the source of (b) if the person exclusively on the action but not full-time or not for the full year: up funding used. to the corresponding pro-rata amount of EUR 8 000, or (c) if the person does not work exclusively on the action: up to a pro-rata amount calculated in accordance to article II.20. The amount of additional remuneration included in the personnel costs charged to the action was capped at EUR 8,000 per FTE/year (up to the equivalent pro-rata amount if the person did not work on the action full-time during the year or did not work exclusively on the action). The personnel costs included Additional procedures in case costs calculated by the Beneficiary in accordance with its “unit in the Financial Statement usual cost accounting practices” is applied: were calculated in
rate (see data collected in the course of carrying out the procedures under A.2 ‘Productive hours’ and A.4 ‘Time recording system’). If any part of the remuneration paid to the employee is not mandatory according to the national law or the employment contract ("additional remuneration") and is eligible under the provisions of article II.20, this can be charged as eligible cost to the action up to the following amount: (a) if the person works full time and exclusively on the action during the full year: up to EUR 8 000/YEAR; (b) if the person exclusively on the action but not full-time or not for the full year: up to the corresponding pro-rata amount of EUR 8 000, or (c) if the person does not work exclusively on the action: up to a pro-rata amount calculated in accordance to article II.20. the same kind of work or expertise was required. The criteria used to calculate the additional remuneration were objective and generally applied by the Beneficiary regardless of the source of funding used. The amount of additional remuneration included in the personnel costs charged to the action was capped at EUR 8,000 per FTE/year (up to the equivalent pro-rata amount if the person did not work on the action full-time during the year or did not work exclusively on the action). Additional procedures in case “unit costs calculated by the Beneficiary in accordance with its usual cost accounting practices” is applied: The personnel costs included in the Financial Statement were calculated in
annex-2---model-grant-agreement-revised-13-05-2016.docx