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4.

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.

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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.