Salaries of staff within the scope of EU funded grant projects are budgeted under the “1. Human Resources” budget heading. Please note that salary payments to staff in the project should be made in accordance with the labor law in Turkey. In this regard, the entire cost of a staff member consists of;
- Net salary,
- Revenue and withholding taxes
- Social Security Premium (including both employee + employer shares)
When the entire cost of a staff member will be covered by the project budget, each personnel cost under the "1. Human Resources" should be considered as the "total cost" and should include all expenditures in relation with personnel.
Payroll prepared for a staff contains;
- Net salary,
- Revenue and Withholding taxes
- Social Security Premium (including both employee + employer shares)
Please also note that the total cost for project staff should be itemized in 3 different lines (as mentioned above) for each month in the detailed expenditure list -DBE- (excel table)