Personnel costs represent the largest budget category in most Horizon Europe projects, often accounting for 60-80% of total project costs. The calculation follows a standardized formula: Personnel costs = Daily Rate × Days worked in the project, where the daily rate is calculated as actual annual personnel costs divided by 215 days.
| Category | Description | Calculation Method |
|---|---|---|
| A.1 | Employees under employment contract | Daily rate × Day-equivalents OR Project-based rates OR Unit costs |
| A.2 | Natural persons under direct contract | Actual contract costs (must be comparable to employee rates) |
| A.3 | Seconded persons from third party | Actual secondment costs (must be comparable to employee rates) |
| A.4 | SME owners/Natural persons without salary | Unit costs only (according to Annex 2a) |
| A.6 | Personnel unit cost beneficiaries | All personnel costs as unit costs (Annex 2a) |
Daily Rate = Annual Personnel Costs ÷ (215 - Parental Leave Days)
The EU uses 215 as the standard number of working days per year, calculated as:
Parental leave days can be deducted from the 215 days, and the number of day-equivalents declared must be identifiable and verifiable.
For personnel receiving supplementary payments for project work, costs must meet four mandatory criteria:
Pro Tip: Ensure you maintain detailed records of working time, employment contracts, and payment documentation. All day-equivalents must be identifiable and verifiable according to Article 20.
Choose the category that best describes the person's employment relationship:
Verify that the person is formally assigned to work on the EU-funded action. This is mandatory for all personnel cost eligibility.
For employees under employment contract, select the appropriate calculation method:
Provide the required financial information based on your selected category. The calculator will guide you through the specific inputs needed.
The calculator will display your eligible personnel costs, show the calculation formula used, and highlight any important compliance notes.
Scenario: Full-time employee with €50,000 annual cost, no parental leave, working 100 days on the project.
Calculation:
Scenario: Employee with €45,000 annual cost, 30 days parental leave, working 80 days on the project.
Calculation:
To ensure your personnel costs pass EU audits:
Important: The total number of day-equivalents declared across all EU grants for one person in a year cannot exceed 215 days (minus parental leave). Our calculator includes validation to help you stay compliant.
Mandatory bonus payments based on contracts, national legislation, and company agreements are eligible, including 13th and 14th salary payments. However, discretionary bonuses require specific justification and compliance with project-based payment rules.
For part-time employees, adjust the maximum declarable day-equivalents proportionally. Use the formula: 215 × working time factor (e.g., 0.5 for half-time employment).
Personnel costs include salaries, social security contributions, taxes, and other costs linked to remuneration if they arise from national law or employment contracts.
No. The daily rate should be calculated consistently based on actual annual costs and applied uniformly across all projects, regardless of funding source.
Important Legal Notice: This calculator is provided for informational and educational purposes only. While we strive to ensure accuracy and compliance with current Horizon Europe regulations, this tool should not be considered as official legal or financial advice.
Use this calculator at your own discretion and always validate results through official channels.
This is an excellent webinar. Really informative, well paced with key issues covered. Many thanks. I will recommend the recording to all our project participants.
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