Consist of wages, salaries and all related labor costs including fringe benefits such as bonuses, paid holidays, contributions to pension funds and compulsory social security benefits, payroll taxes, including employers contributions, contract payment to consultant/s, etc., paid or payable in cash or in kind to personnel who rendered direct services in the implementation of the R&D projects/ activities. Excludes expenses or costs for personnel who provided indirect services in the implementation of the R&D project/activity.
Notes:
Personal services is in general synonymous with labour costs as defined in the Frascati Manual.