The owners of SMEs who do not receive a salary, and other natural persons who do not receive a salary, may charge personnel costs on the basis of a unit cost.
Féadfaidh úinéirí FBManna nach bhfaigheann tuarastal agus daoine nádúrtha eile nach bhfaigheann tuarastal costais phearsanra a ghearradh ar bhonn costais aonaid.