34 - STAFF COSTS - OPTION "PART TIME WITH A FIXED % OF TIME WORKED PER MONTH"

The "gross employment cost" to be used in the case of part time staff with a FIXED percentage of time worked per month, must be the annual cost (historical) or the monthly (actual) cost of each person involved?
And, given a fixed percentage of time worked per month for a specific person over the period, what happens when this person is for example on vacation and the % declared could not be assured for that specific month? I.e. should the person guarantee the fixed percentage in each month of the period and this must be attested by the registration of her/his working time during the month during the controls (FLC verifications)?
In extraordinary cases (prolonged absence due to illness or maternity leave, or ... ), could the person be substituted by other staff within the PP (providing the requested supporting documentation)?

1: In compliance with FS6 dispositions (pag.60-61) the beneficiary can choose the calculation method who better satisfy its needs.
2/3: The fixed percentage of the employee's working time is set out in a document issued by the partner at the beginning of the project and/or in the employment document. No registration of the working time is required, then the fixed percentage of the gross employment cost is eligible. If you need to change this percentage in different reporting periods, you can do that: then the employer will have to change the assignment of the employee accordingly.