Article 39

Staff costs shall consist of gross employment costs of staff employed by the Interreg partner in one of the following ways: full time; part-time with a fixed percentage of time worked per month; part-time with a flexible number of hours worked per month; or on an hourly basis. Staff costs shall be limited to the following: salary payments related to the activities which the entity would not carry out if the operation concerned was not undertaken, provided for in an employment document, either in the form of an employment or work contract or an appointment decision, or by law, and relating to responsibilities specified in the job description of the staff member concerned; any other costs directly linked to salary payments incurred and paid by the employer, such as employment taxes and social security including pensions as covered by Regulation (EC) No 883/2004 of the European Parliament and of the Council Regulation (EC) No 883/2004 of the European Parliament and of the Council of 29 April 2004 on the coordination of social security systems (OJ L 166, 30.4.2004, p.1). , on condition that they are: provided for in an employment document or by law; in accordance with the legislation referred to in the employment document and with standard practices in the country or the organisation where the individual staff member is actually working, or both; and not recoverable by the employer. With regard to point (a) of the first subparagraph, payments to natural persons working for the Interreg partner under a contract other than an employment or work contract may be assimilated to salary payments and such a contract shall be considered to be an employment document. Staff costs may be reimbursed either: in accordance with point (a) of Article 53(1) of Regulation (EU) 2021/1060, proven by the employment document and payslips; under simplified cost options as set out in points (b) to (f) of Article 53(1) of Regulation (EU) 2021/1060; as a flat rate of up to 20 % of the direct costs other than the direct staff costs of that operation, without there being a requirement for the Member State to perform a calculation to determine the applicable rate; or as an hourly rate in accordance with Article 55(2) to (4) of Regulation (EU) 2021/1060 either for direct staff costs of individuals who work on full-time assignment on the operation or for individuals who work on part-time assignment on the operation pursuant to point (b) of paragraph 4 of this Article. Staff costs related to individuals who work on part-time assignment on the operation, may be calculated as either: a fixed percentage of the gross employment cost in accordance with Article 55(5) of Regulation (EU) 2021/1060; or a flexible share of the gross employment cost, in line with a number of hours varying from one month to the other worked on the operation, based on a time registration system covering 100 % of the working time of the employee. For staff employed pursuant to point (d) of paragraph 1, the hourly rate shall be multiplied by the number of hours actually worked on the operation based on a time registration system.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.