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Personnel costs

Personnel costs in Horizon Europe projects are typically reimbursed on the basis of actual personnel costs in the project. The Marie Skłodowska-Curie Actions projects are an exception, as here the reimbursement is based on fixed unit costs. Below, we only describe the reimbursement based on actual costs.

Eligible personnel costs of employees and similar categories of personnel include, in addition to the paid salaries, social security contributions and taxes, as well as other salary components provided for by law or employment contract. In order to determine the costs that can be claimed in a Horizon Europe project, it is mandatory to apply the following calculation method:

(1) Determination of the daily rate for the person: Personnel costs of the person per year divided by 215

(2) Determination of eligible costs: Daily rate of the person from (1) multiplied by the number of day-equivalents of the person in the project

When determining the daily equivalents, half days are rounded up or down. Only working time in the project that is  identifiable and verifiable can be taken into account.

Besides the reimbursement of costs for salaried employees and similar personnel groups, Horizon Europe also provides the possibility to charge the following costs as personnel costs:

  • Costs for natural persons working under a direct contract other than an employment contract, e.g. consulting contracts

  • Costs for seconded persons by a third party against payment

  • Work of SME owners not receiving salary

Special rules apply to the declaration and reimbursement of these costs.

Excel templates for calculating personnel costs

In order to avoid errors when calculating billable personnel costs in actual cost projects, the calculation method at your own institution must be as standardised and well documented as possible. German universities, colleges and research institutes have Excel templates available for recording working hours (timesheets) and for calculating personnel costs.

The Excel templates serve as a non-binding aid. They must be adapted independently to the individual processes of each institution. This is the responsibility of the user.

The working group that creates the templates is coordinated by KoWi and the BAK Project Management Working Group. It includes representatives from the Christian-Albrechts-Universität zu Kiel, the Charité, the Forschungsverbund Berlin e.V., the Otto von Guericke University Magdeburg, the TU Dresden, the University of Bremen and the University of Cologne.