Article 25 Personnel costs

Personnel costs may be considered as eligible direct expenditure in respect of the actual time devoted to the national programme. They shall be calculated on the basis of the actual gross salary or wages plus obligatory social charges, but excluding any other cost.

The working time of each employee, including national civil servants and governmental agency employees working within the national programme, shall be registered using time sheets or reports from a time recording system established and certified by the competent body and its eventual partners.