They should be recording their total productive time, and total of non-productive time (vacation, sickness, absences, courses etc). Also they should record on the EU projects on time sheets. Their cost per hour will be total employer’s cost divided by productive hours multiplied by EU time (we suggest that the annual figures give the most accurate and fair calculation). We assume that time over the 65% is charged at normal rates, not special overtime rates (until reaches 100%). If this is the case, there should be no problem, although a letter/annex to the agreement is advisable.