Item 13 defines the NEC components of cost which are included in the calculation of an appropriate daily or hourly rate for a particular person under the S0CC and are not necessarily project specific.
A person’s specific role may require safety certification, such as a Sentinel Card for working on the railways or a BESC and PERSON certification for the power transmission industry. Such costs will be incurred on a periodic basis (say every 2 or 3 years) although are a necessary part of their role. There may also be training relating to CDM, RIDDOR, COSHH etc and company specific H&S schemes The costs of such training are included as a component of that person’s ‘charge out’ rate calculation under SoCC.
In direct answer to your question I would suggest that the ‘cost’ of 13 (o) would relate to payments made for training (external trainer, place on a course etc) and cost of licence(s). It may not specifically relate to the actual project but would be relevant to the person’s role, so for instance they may require a Sentinal Card but the project in question may not actually be working on a railway.
Remember that not all cost components are incurred in order to Provide the Works for a specific project but are related to the ‘cost to employ’. Note that NEC4 adds the words ‘in accordance with their employment contract’ under item 13, which emphasises this.
Once you have calculated a yearly cost in accordance with item 13, any cost incurred in relation to employment which falls outside of the calculation should be included in the calculation of the direct fee percentage. You then divide by (say) 225 days to obtain a daily rate, which is then paid according to the time worked within the Working Areas.