Article 1
Open ↗Article 3 of Delegated Regulation (EU) No 481/2014 is amended as follows: (1) paragraph 3 is replaced by the following: ‘3. Staff costs may be reimbursed either: (i) in accordance with point (a) of Article 67(1) of Regulation (EU) No 1303/2013 (as proven by the employment document and payslips); or (ii) in the form of standard scales of unit costs in accordance with point (b) of Article 67(1), with paragraph (2), the first subparagraph of paragraph (3) and paragraph (4) of Article 68a of that Regulation; or (iii) in the form of lump sums in accordance with point (c) of Article 67(1); or (iv) in the form of flat-rate financing in accordance with point (d) of Article 67(1) and with Article 68a(1) of that Regulation.’; (2) point (a) of paragraph 4 is replaced by the following: ‘(a) a fixed percentage of the gross employment costs in accordance with Article 68a(5) of Regulation (EU) No 1303/2013; or’; (3) paragraph 5 is deleted; (4) paragraph 6 is replaced by the following: ‘6. For part-time assignments under point (b) of paragraph 4, the reimbursement of staff costs shall be calculated on a single hourly rate basis determined either by: (i) dividing the monthly gross employment cost by the average monthly working time expressed in hours taking into account the working time as fixed in the employment document as well as fixed by law or agreements between the social partners on the relevant level; or (ii) dividing the latest documented annual gross employment cost by 1 720 hours. The hourly rate shall be multiplied by the number of hours actually worked on the operation.’