Non-employees personnel costs tab is used to introduce remuneration for employees who are not employed on a contract of employment. In Poland such contracts include self-employment contracts and contracts that do not bear the characteristics of contract of employment.
In the case of hiring such non-employees, for example temporary workers, the cost of their work – as in the case of employees – should be derived directly from the hours worked on the project. From the perspective of project’s financial settlements, therefore, non-employees are subject to the same rules as employees except that their remuneration does not come from the payroll and from the accounts issued under the contract of employment.
Particular attention should be paid to the distinction between an outsourced work order and a one-person business activity (which is treated as subcontracting and listed as an external assistance category in Invoices module).
Non-employee must be previously registered in eLMA in Employees and Users tabs, assigned appropriate access rights and obliged to regularly fill in the time sheets in the system as yhis is the basis for payment of wages.
After the period of the order, the eligible non-employee personnel costs are the product of the hourly/daily rate resulting from the contract and the number of hours recorded in the time sheet for that period. The total cost of an order’s contract bill may be higher, however, the system calculates the eligible costs in accordance with the above equation.
In the non-employee personnel costs form, indicate:
- Currency – non-editable field. Currency changes can be made using the € button in the upper right corner of the window
- Employee – Please select the employee’s name from the drop-down list (so be sure to enter the employee before entering cost)
- Starts on – please enter yyyy-mm-dd or select the start date of the order with the calendar icon.
- Ends on – enter in the yyyy-mm-dd format or select the end date of the order with the calendar icon. Please note that the period of the order does not have to coincide with the pay period of employees (ie the calendar month)
- Paid on – Please enter in the yyyy-mm-dd format or select the date of the payment, ie, burden of the account of the Beneficiary
- Rate type – choose from the drop-down list the rate type: hourly or daily. Depending on the type of rate chosen, the calculation of eligible costs resulting from the working time shown in the time sheets will change
- Rate without VAT – net rate, please indicate the amount of the tax-free rate to two decimal places
- Rate with VAT – gross rate, please indicate the amount with the applicable taxes to the two decimal places