WEFO guidance on simplified costs updated
Sep 17, 2021
The Guidance on Simplified Costs – version 4 was published June 2021 following an update by the European Commission to their guidance on simplified costs. Some points to notes include:
- Section 4, page 14 – clearer definitions of staff costs where partly reimbursed by a third party.
- Section 4, page 15 – from 2 August 2018 in-kind contributions dispersed by a third party i.e. salaries and allowances paid to participants, can be declared in addition to the eligible direct staff costs and to the 40% flat rate applied to the eligible direct staff costs.
- Section 5, page 19 – further clarification on hourly staff unit costs and use of standard annual working hours of 1720.
- Section 8, page 38 – further clarification on auditing simplified costs and expected audit trails to support the calculation method.
Read the Guidance on Simplified Costs