What types of employment contracts are eligible as “personnel costs”?

In general, the “personnel” cost category refers to costs for employees of public and private beneficiaries who are integrated into their organizational structure and assigned to implement project activities as stated in the project application (see FFR Chapter 3.1). The eligibility rules do not specify individual contract types; contracts are reviewed when assigning a person to a performance group, at the latest, during the first cost report submission. The essential defining element of an employment contract is the criterion of subordination, meaning the employee is subject to the employer’s instructions or control regarding time, place, and manner of work execution. Certain specific employment contracts, such as research grants and temporary agency work contracts (“contratti di somministrazione”), are considered personnel costs. However, commissions related to employment agencies (external services) are not eligible for funding.