Developer wages in a project are an eligible expenditure when it can be demonstrated what part of their working time the employee devoted to the project's activities. This is evidenced by a timesheet describing the tasks performed, supplemented by the employment contract or an amendment stating the involvement in the project. Providers usually set a maximum hourly rate depending on the type of position, and check that the sum of one person's workload across projects and regular work does not exceed the possible limit. It is precisely overlapping workloads that tend to be the most common finding in inspections of technology companies. An alternative to documenting actual wages is simplified reporting using a flat rate, which substantially cuts administration but may not cover the actual cost of labour in the field. The choice between the two regimes must therefore be made before submitting the application; the reporting method can no longer be changed later.
See also: Wage costs and timesheets, Project team and its expenses, Simplified cost options.
