List of issues applicable to particular countries v.1.4

voor onderzoekers Czech Republic Bonuses whose amount is set up in the salary statement, and thereby become an unconditional Bonuses included in the salary entitlement for the employee, can be Bonuses salary statement considered as mandatory complements to the basic salary and qualify as basic remuneration under H2020. [...] The part of the KIVA that is calculated on the Taxes KIVA personnel costs is an eligible item than can be included in the calculation of the hourly rates. [...] Contratto a progetto If they do not fulfil the conditions, the costs may still (co.co.pro.) be eligible as: − Subcontracting: if the activities covered by the Workforce Contratto di collaborazione contract are part of the tasks of the action contracts coordinata e continuativa detailed in Annex 1 (e.g.: the contract is to (co.co.co.) produce deliverable X, to work on work package Z, to carry out r. [...] Portugal This is an eligible cost, provided that: Taxes Tributação autónoma (TA) − the cost to which the TA is applied is eligible, − the tax is non-deductible for the beneficiary. [...] 1650) may be used as the standard productive Productive Transparent Approach to hours for the purpose of calculating the hourly rates hours Costing (TRAC) (option 3 'standard annual productive hours') if: − this is the usual cost accounting practice of the 6 EU Grants: Guidance — List of issues applicable to particular countries: V2.4 –15.02.2023 beneficiary; and − the TRAC number is at least 90 %.