Wage costs are, in many projects, the largest budget item and at the same time the item that inspections scrutinise most strictly. What is eligible is generally the gross wage or fee including employer contributions, and only to the extent that the employee actually worked on the project. It is precisely this extent that the timesheet demonstrates: a document listing the days, the number of hours worked, and a brief but specific description of the activities carried out, linked to the project's activities, signed by both the employee and the superior. Inspections do not accept wording such as "work on the project". If an employee works on the project only part of their working time, or on several projects at once, the sum of hours across all sources must not exceed the actual available working time – overlapping timesheets are among the most common findings. Keep the supporting documents – employment contracts, job descriptions, timesheets, payslips and proof of payment – archived together.
See also: Eligible expenditure, Analytical Accounting Records for the Project, Double Financing.
