Could you please clarify the following sentence of the UIA guidance: In-kind contribution under staff costs budget line is not eligible?
In-kind contribution (IKC) refers to non-cash contributions given to a project that have a monetary value, however for which it is not charged. It can be seen as a gift/ donation given to the project. There are two types of staff but none corresponds to the definition of IKC: -Staff paid by their employer: they do not correspond to the definition of IKC as there is a monetary transfer (salary + taxes…). It should be considered as contribution in cash; - Volunteers: they are ineligible. The condition regarding the value of in-kind are listed in the UIA guidance.