The personnel costs that can be considered eligible, are the costs related to the staff directly assigned to the implementation of the Action.
These type of costs may include:
- actual salaries;
- social security contributions;
- staff insurance costs;
- other statutory costs included in the remuneration.
Conditions: these costs must be in line with the UN Agency's usual policy on remuneration and shall be supported by adequate evidence regarding the time worked by the staff; this could be done, for example, through a time-recording system that is a reliable method of apportionment or through an employment contract stipulating the precise assignment to the Action.
- Costs incurred within the duration of the Action with regard to severance payments due at the end of employment contracts.
Conditions: such payments should arise from a statutory obligation under the applicable labour law and should be charged to the Action only for the portion that corresponds to the share of the total working time under the employment contract spent on the Action.
- Costs of travel and related subsistence allowances for employees taking part in the Action, including headquarters’ employees conducting field monitoring missions.
Conditions: Firstly UN Agency should be able to demonstrate a direct link of these costs to the Action, furthermore these costs have to be in line with its usual practices on travel and in the case of monitoring missions covering several projects, travel and related subsistence allowances will be taken into account only for the portion that corresponds to the share of the total mission time spent on the Action.
Please notice that the costs of staff assigned to the Action is not a contribution in kind and may be considered as co-financing in the Budget when paid for by the UN Agency or the Sub-delegatees.