For contractors using the additional cost model, costs shall be limited to the actual costs of the personnel employed on the project (gross remuneration and related charges) where the latter has concluded:
· a temporary contract for Community RTD project Permanent personnel paid for working full-time for the contractor is excluded from this cost-charging system, except where “professor” or staff are used for management;
· a temporary contract for completing a doctorate;
a contract which depends upon external funding additional to the normal recurring funding of the contractor; in this case, the costs charged to this contract must exclude any costs borne using such recurring funding".
· Or where cost of research by existing staff when paid separately for this element
For example, a researcher may have a permanent-working contract, which depends partially by external funding. The working contract of this researcher mentions explicitly that a part of the salary of the researcher is subject to its involvement in specific activities financially supported by external funding (like the financial contribution of the Community to an indirect action of the FP6). This part of the salary of the researcher, and only this part, is considered to be additional personnel costs that could be reimbursed at 100% (for participants using the AC cost model).