Where the relevant call for proposals allows for the work performed by volunteers to be considered as acceptable co-financing, such co-financing must be considered as eligible personnel costs in accordance with articles 181, 186 and 190 FR, and must take the form of unit costs.
These unit costs will be fixed by the contracting authority and provided in the call for proposal. The value of the volunteers' work may comprise up to 50% of the co-financing, the latter corresponding to the part not financed by the EU contribution.
This type of costs must be presented separately from other eligible costs in the estimated budget. The value of the volunteer's work must always be excluded from the calculation of indirect costs. Any eligible costs incurred by the beneficiary linked to the work of the volunteer, for example travel and accommodation, may be claimed separately as eligible costs.
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