STAFF. CONSIDERED ELIGIBLE at the EU level (some costs may not be elegible based on programme/national rules)
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1 STAFF Salary payment Costs related to fluctuations of foreign exchange currency Employment taxes Costs falling into scope of social security branches covered Regulation (EC) No883/2004 of the European Parliament and of the Council: - Sickness benefits - Maternity and equivalent paternity benefits - Invalidity benefits - Old-age benefits - Survivors benefits - Benefits in respect of accident at work and occupational diseases - Death grants - Unemployment benefits - Pre-retirement benefits - Family benefits Pensions Compensation cost related to termination of an employment contract Strona 1 z 8
2 OFFICE AND ADMINISTRATION Office rent Art.69.3 CPR 1303/2013 Recoverable VAT Insurance related to the buildings where staff is located Administrative charges included in contract with an external expert Insurance related to the equipment of the office Cost related to fluctuations of foreing exchange currency Taxes related to the buldings where staff is located Electricity Heating Water Other utilities Office suplies Q&A on eligibilty Office suplies: pens, papaer, photocopy toner Q&A on eligibilty Office suplies: coffe/biscuits for small project meetings Q&A on eligibilty Office suplies: education/guidance book General accounting in the organisation Archives Maintenance Cleaning Repairs Security IT Systems Telephone Fax Internet Postal services Business cards Other office and administration costs related to communication Bank charges for opening and administrating the accounts where the implementation of the project requires a separate account to be opened Charges for transnational financial transactions Charges for national financial transactions Eligible under LB: External expertise and services This was clarified during the expert group meetings on the Delegated Act Strona 2 z 8
3 TRAVEL AND ACCOMMODATION Bus tickets Art.69.3 CPR 1303/2013 Recoverable VAT Train tickets Costs related to fluctuation of foreign exchange currency Flight tickets - economy class Flight tickets - first/business class Eligible in exceptional cases Other travel tickets (public transport) Travel insurance Car insurance Fuel (private car) Fuel (company car) Car mileage (private car) Car mileage (company car) Q&A on elegibility Taxi Eligible in exceptional cases Toll Parking fees Provided a fair and equitabe method for calculating the CO2 compensations cost and linking the cost with the project travels can be presented Voucher for use of wifi in a hotel for work related reasons Other travel costs Costs of meals Accomodation Visa Daily allowance Services contracted by beneficiaries for arranging the travel and accomodation of their own staff members (e.g. travel agencies) Travel and accomodation costs of experts Travel and accomodation costs of participants of events organised by the project, where participants do not contribute to the delivery of the project and they belong to the project target groups (final users of the project outputs) Eligible under LB: External expertise and services Strona 3 z 8
4 EXTERNAL EXPERTISE AND SERVICES Evaluations Art.69.3 CPR 1303/2013 Recoverable VAT Strategies Art.69.3 CPR 1303/2013 Interest of debt Concept notes Fines, financial penalties and expenditure on legal disputes and litigation Design plans Costs related to fluctuation of foreign exchange currency Q&A on eligibility Handbooks Other studies and surveys External research Environmental impact assessment of an investment Investment feasibility study Other external expertise and services related to investments in infrastructure (e.g. hydrology study) Training Translations Website development, modifications, updates IT system development, modifications, updates IT consultants Promotion, communication, publicity, information Design, edit, print, distribution of the project brochures, leaflets, publications, bags, etc. Publishing of promotion articles, inserts in newspapers, press releases, etc. Facilitation material for events, meetings, etc. External speakers Gifts Eligible provided total value of a gift does not exceed 50EUR and the gift relates to promotion, communication, publicity and information Consultant fees between beneficiaries for services and work carried out within the project Contracting of employees of the beneficiary organisation as external experts (e.g. freelancers) Advance payments not forseen in the contract and/or not supported with an invoice or another document of probative value Strona 4 z 8
5 EXTERNAL EXPERTISE AND SERVICES Art.65.8 CPR 1303/2013 Awards Rent of value Catering Interpretation Other costs related to organisation and implementation of events or meetings Registration fees Other charges related to participation in external events Project coordination Legal consultancy Notarial services Technical expertise Financial expertise Project financial management Other consultancy services Other accountancy services Intellectual property rights Control and audit of the project External first level controlers Eligible provided the link to the project is well justified Expenditure on legal disputes and ligation is not eligible Individual case. Some of countries has centralised system of audit and control - no costs. Check your situation in the programme documents Individual case. Some of countries has centralised system of audit and control - no costs. Check your situation in the programme documents Strona 5 z 8
6 EXTERNAL EXPERTISE AND SERVICES Guarantees by a bank or other financial institutions Travel and accomodation for experts Travel and accomodation for speakers Travel and accomodation for chairpersons of meetings Travel and accomodation for service providers Advance payments to external service providers, provided this is in line with national rules and has been agreed in the contract Administration changes included in a contract with an external expert Other Provided it is required by the EU or national law, or programing document adopted by the MC Provided if is needed for the project Strona 6 z 8
7 EQUIPMENT Office equipment Art.69.3 CPR 1303/2013 Recoverable VAT Furniture Costs related to fluctuation of foreign exchange currency Fittings IT hardware Computers Monitors Printers Scanners Digital projectors Digital / video cameras IT software License fees for software In line with security Skype and other online applications standards of the organizations. Laboratory equipment Machines Instruments Measuring instruments Chemicals and other goods (e.g. planting seeds, fluids, oxygen, etc.) Tools Devices EC Del. Reg. 481/2015 Vehicles Exhibition equipment Maintenance and repairs of equipment Fuel for equipment Strona 7 z 8
8 INFRASTRUCTURES AND WORKS Building material Art.69.3 CPR 1303/2013 Recoverable VAT Labour Art.69.3 CPR 1303/2013 Purchase of land built on Under investigation with EC Art.69.3 CPR 1303/2013 Purchase of land, provided the land is built on and in the amount not exceeding 10% of the total eligible expenditure of the cooperation Art.69.3 CPR 1303/2013 Purchase of land built on in the amount exceeding 10% of the total eligible expenditure of the operation Does this concern the total eligible expenditure of the investment (part of the project) or the total eligible expenditure of the project? Building permits Costs related to fluctuation of foreign exchange currency Specialised interventions (e.g. soil remediation, mine-clearing, etc.) Strona 8 z 8
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