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 (financial) 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.