The definition of eligible costs would be specified in such a way that as eligible costs would be considered the wage paid to the employee on the basis of working hours or performance of the contract before the withholding of statutory insurance premiums and taxes. The pay supplements related to regular working hours and working conditions would also be included.
Eligible costs would not include
non-wage labour costs payable by the employer
holiday bonuses
employee benefits
tax-free or taxable compensations
additional work or overtime pay or cash compensation from the working time account
the percentage of the pay that is determined on the basis of the work performance of the person employed on the subsidy or is based on the employer's result
pay for the period during which the employer is entitled to sickness allowance or some other benefits