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Q: Under an ERC 2018 Proof of Concept (PcC) project, are time sheets needed for the Principal Investigator?
A:

Yes, the time sheets are needed if the PI charges salary to the ERC.
All team members of a PoC project for which personnel costs are being charged should maintain time sheets of the hours worked on the project (see also Article 18.1 of the Annotated Model Grant Agreement).

Q: Under ERC 2018 PoC call, which is the general rule for Principal Investigator (PI) commitment?
A:

There is no minimum commitment percentage of the working time required to the PI applying for an ERC 2018 Proof of Concept (PoC) call. However, in the grant agreement, PIs must enter a minimum of their working time, as they are responsible for managing the ERC PoC project. It is essential that the cumulative percentage commitment that the PI spends on the ERC PoC action and on the main ERC StG/CoG/AdG Grant (if still ongoing) does not exceed 100%.
For more information please refer to the ERC Work Programme 2018.

Q: Under the ERC 2018 PoC call, can the related costs for establishing a company (i.e. accountant, notary) be considered eligible in the proposal?
A:

Yes, the related costs for establishing a company (i.e. accountant, notary costs) could be considered eligible, but only if the establishment of the company happens during the duration of the project and only if there is a need to bring a product on the market. The establishment of the company should not be an end in itself, it must be a mean to an end.
Hence, either the POC project will bring a finished product on the market (and this result will happen during the project lifetime), or the cost of establishing the company is not eligible. As this result can hardly be planned in advance, it would be advisable not to include this type of costs in the budget.

Q: Under call ERC 2018 PoC, can a Co-investigator from an ERC Advanced (AdG) funded project be eligible to submit a ERC PoC proposal as Principal Investigator (PI)?
A:

No, Co-investigators are not eligible for an ERC PoC  Grant.
Only Principal Investigators (PIs) in research main grants (ERC StG, CoG or AdG Grants), as well as PIs and corresponding PI of Synergy Grants (SyG) are eligible to submit a proposal to the ERC PoC Call.
More information on the eligibility criteria for the PIs can be found in the ERC Work Programme 2018, in the section relevant to the call.

Q: Under call ERC 2018 PoC, can a spin-off company be the Host Institution ?
A:

Yes, submitting an application with a spin-off company as Host Institution is feasible, as long as it complies with the eligibility criteria for an eligible Host Institution defined in the ERC Work Programme 2018
The Host Institution (HI) of the ERC PoC proposal does not have to be the same as the HI of the main frontier research Grant.