Erasmus+Programme: Support for Collaborative Partnerships in the field of Sport The Action: «Motivate Children from below EU average GDP countries to love swimming” (SWIMWIN)»

Table of contents: Example of calculating employee cost Timesheet Supporting documents Contracts Documents-receipts-invoices ect

EXAMPLE OF CALCULATING EMPLOYEE COST AND WORKING MONTH Employee salary per working day: 40,00 e 8 h per working day means: 40,00/8h = 5,00 e/h The year has 1720 working hours If the employee of the project has 2000,00e sallary for the whole project he has to work 2000,00/5,00=400h from 01/01/2017-31/12/2018 Working months are 1720h/400h=4,3 w/m Those working months has to be filled in the contract of each employee EXAMPLE OF CALCULATING EMPLOYEE COST AND WORKING MONTH

EXAMPLE OF FILLING THE TIMESHEET Each employee has some activities to complete so for example we have the activity of Brochure development. The salary of the Brochure development is 100,00e The employee works for example 4 hours in his regular work so the maximum hours per day in the project has to be 4 hours in order to be eligible In the timesheet 1 day of work is equivalent with 4 working hours for the specific employee Salary per hour 5,00e The total working time in the brochure development has to be:100,00e/5,00=20hours EXAMPLE OF FILLING THE TIMESHEET

Timesheet MONTHLY TIMESHEET FOR STAFF WORKING DAYS   Motivate Children from below EU average GDP countries to love swimming SWIMwin Project n.579755-EPP-1-2016-1-EL-SPO-SSCP Institution: Person carrying out the work Category MONTH: January YEAR: 2017 Date Day Total Days Project related activities Description of work 1 2 3 4 5 6 7 8 9 10 11 S M Brochure develpoment T W F 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 TOTAL 5,0 0,0 2,0 1,0 Signature Signature of Project Manager

Timesheet Every employee should have an individual timesheet that should be fill with the work his responsible for The days/hours of the work The daily working hour must not exceed 8h Also the summary of the per hour salary of the whole time sheet must not exceed the 2 year salary of the employee

List of invoices THE LISTING OF INVOICES FOLLOWS THE DATE ON WHICH AN INVOICE HAS BEEN ISSUED (i.e. chronological order).   Grant Decision/Agreeement no. 20XX-XXXX Project start date: dd/mm/yyyy Name of the Beneficiary: XXXXXXXXXX Project end date: 1. PERSONNEL COSTS Staff salaries (including salary related charges) Serial number Payslip no. or reference Date of issue Name of the organisation responsible for the action Function in the project Task description / Activity number Amount in national currency (other than EURO) EURO - € exchange rate Amount in EURO - € Declared amount in EUR (As in the final statement) PAID (dd/mm/yyyy) Country (ISO code) Name of Staff concerned Currency (ISO code) NET amount VAT (only if not able to recover) National/€ Date of payment (dd/mm/yyyy) 1 0,00 2 3 4 TOTAL NET TOTAL VAT TOTAL EXPENDITURE (EURO - €)

List of invoices How to fill correctly the list of invoices according for example the personal cost : Brochure development In 31 January it has finishes by Mr.Q in Greece Payslip should be issued in the specific day 31 January with the amount that is designated by the approved project budget for example 110,00 for the specific activity Function in the project: Trainer Task description: Brochure develpoment / Activity number: 2,5,10 Finally the date of the payment that combined with the proof of payment for example tha payment has been made at 5 February

List of invoices THE LISTING OF INVOICES FOLLOWS THE DATE ON WHICH AN INVOICE HAS BEEN ISSUED (i.e. chronological order).   Grant Decision/Agreeement no. 20XX-XXXX Project start date: dd/mm/yyyy Name of the Beneficiary: XXXXXXXXXX Project end date: 1. PERSONNEL COSTS Staff salaries (including salary related charges) Serial number Payslip no. or reference Date of issue Name of the organisation responsible for the action Function in the project Task description / Activity number Amount in national currency (other than EURO) EURO - € exchange rate Amount in EURO - € Declared amount in EUR (As in the final statement) PAID (dd/mm/yyyy) Country (ISO code) Name of Staff concerned Currency (ISO code) NET amount VAT (only if not able to recover) National/€ Date of payment (dd/mm/yyyy) 1 INV 12 31/1/2017 GREECE MR.Q Trainer Brochure develpoment / Activity number: 2,5,10 100,00 0,00 110,00 5/2/2017 2 3 4 TOTAL NET TOTAL VAT TOTAL EXPENDITURE (EURO - €)

Supporting documents Documents explaining the internal policy on salaries Timesheets Employment contracts Official payroll document Proof that salaries have been paid in authorities 5 year period should pe kept

Documentation of staff cost Employment contract Equivalent appointing act Assignment to the action Timesheets Salary statement Registration to the accounting system Methodology of calculation of salary rates Proof of payment (bank tranfers)

Documents-receipts-invoices ect List of participant duly signed (journey,dates,names etc) Hotel bills Tickets(plane,train,bus,etc) Invoices(hotel,restaurants,travel agency) Boarding pass

Documents-receipts-invoices ect For car journeys: declaration stating the city of departure and arrival, the calculation method with unit rate and number of units, dates and names and activities concerned; List of participants duly signed with clear identification of the activity/purpose of the trip, dates, names and functions of the participants in the project; proof that the payments have been made by the beneficiary/ies and are recorded in the accountancy

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