Time-sheets and personnel costs in Horizon 2020 contracts

Conditions for reimbursement of personnel costs in Horizon 2020*

Personnel costs are part of the direct costs of the project. They fall under the actual costs category.

Personnel costs must be related to personnel

  • working for the beneficiary
  • under an employment contract (or equivalent appointing act)
  • part time or full time or with a temporary or permanent employment contract
  • assigned to the action.

Personnel costs must be limited to salaries, social security contributions, taxes and other costs included in the remuneration.

Personnel costs must be identifiable and verifiable.

Only the number of actual hours worked on the action can be charged. If the employee does not work exclusively on the action, personnel costs can be charged only in proportion to the time dedicated to the action.

The beneficiaries must keep time records for the number of hours declared. The time records must be:

  • in writing
  • approved by the persons working on the action and their supervisors
  • at least monthly.

Costs insufficiently substantiated will be ineligible and will be rejected, and the grant may be reduced.

Time-sheets for equipment & facilities in Horizon 2020 contracts

Members of ETH Zurich must provide a project-related documentation of the use of every piece of equipment or facility on an hourly basis in order to claim depreciation costs of equipment and facilities from the EU.

For further information , please refer to the link in the top right section of this page.

Time-sheets and personnel costs in FP7 contracts

Conditions for reimbursement of personnel costs in FP7**

  • Personnel must be directly hired by the beneficiary (= the Organisation signing the EU contract)
  • Personnel must work under the sole technical supervision and responsibility of the beneficiary
  • The beneficiary may include in its personnel costs “permanent or temporary employees”, who have permanent or temporary working contracts.
  • Personnel costs should reflect the total remuneration: salaries plus social security charges

Only the hours worked on the project can be charged. Working time is the total number of hours worked, excluding holidays, personal time, sick leave, or other allowances. Working time to be charged must be recorded throughout the duration of the project by any reasonable means (e.g. time-sheets). Employees have to record their time on a daily, weekly, or monthly basis using a paper or a computer-based system. The time-sheets have to be authorised and signed by the superior of the researcher or project manager.

Time-sheets should meet at least the basic requirements indicated below:

  • Full name of beneficiary as indicated in the Grant Agreement (= EC contract)
  • Full name of the employee directly contributing to RTD project
  • Title of RTD project as indicated in the Grant Agreement
  • Project account number
  • Time period concerned
  • Amount of hours claimed on the project. All hours claimed must be able to be verified in a reliable manner
  • Full name and a signature of a supervisor (= person in charge of the project) and of the employee working on the project
  • It must be possible to indicate the activity to which the hours have been attributed


* Source: Horizon 2020 Annotated Model grant Agreement (ARTICLES 6.1, 6.A, 18.1)

** Source: Guide to Financial Issues relating to FP7 Indirect Actions, Version 18/03/2013 (Art. II.15)