Staff cost. In the calculation of the hourly rate of each in-house personnel performing operation activities directly employed by the beneficiary the Italian tax IRAP must be excluded?
The gross salaries of the in-house personnel performing operation activities directly employed by the beneficiary should include all legal provisions (insurances, social security etc.), unless paid by another source, whilst, according to Art. 34 of the EC regulation n. 718/2007 taxes are not eligible under the IPA Regulation. Consequently, IRAP cannot be considered as an eligible cost.