As you know, personnel costs generally make up the main part in a project budget in Horizon 2020 (H2020). It is also often the most common field for potential errors that gives many of us a difficult time. However, Gabriella as an expert with years of experience in providing support in management of EU funded projects was there to sort out this topic for us.
During our Spring Expert Session, she introduces the practical perspective on how the personnel costs should be calculated specifically within Horizon 2020 and gives an overview on the most common mistakes.
In general, Gabriella divides all personnel costs into two groups:
- Actual personnel costs, that include costs connected with employees or equivalent employment contracts, seconded employees, and in-house consultants
- Unit-based personnel costs, that deal with average personnel costs, SME owner rate, and natural person rate
Remember, actual personnel costs are calculated one by one, while unit personnel costs should be based on the historical costs of the staff members concerned.
Gabriella presents eligibility rules and their various exceptions as well. She emphasizes that Horizon 2020 should not change your system of the personal cost calculation. Actually, you are supposed to follow your own rules on calculation and then apply those within Horizon 2020 as well. So whatever specific policy you have, at first you should follow these rules, then your national rules, and only then you should consider certain issues regarding H2020.