1. 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)»

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

3. 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/ /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

4. 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

5. Timesheet MONTHLY TIMESHEET FOR STAFF WORKING DAYS
Motivate Children from below EU average GDP countries to love swimming
SWIMwin
Project n EPP 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

6. 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

7. 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 - €)

8. 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

9. 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 - €)

10. 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

11. 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)

12. 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

13. 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

14. THANK YOU FOR YOUR ATTENTION!!!