Inhalt: Home / FP7 &
Horizon 2020 / Financial management / Indirect costs
Overhead
Indirect costs
To calculate indirect costs participants in FP7 projects are provided with the following options:
Participants with an analytical accounting system and a detailed cost allocation report
-
their actual real indirect costs for the individual project
Participants without an analytical accounting system may use
-
a simplified method, calculating their indirect costs at the organisational level using a simple key driver that nevertheless guarantees the distribution of indirect costs in a fair way
Non-profit public bodies, secondary and higher education institutions, research organisations and SMEs without ananalytical accounting system may choose
-
a flat rate for indirect costs amounting to 60% of all direct costs (excluding subcontracts)
All participants, no matter which legal form or accounting system may use
-
a flat rate for indirect costs amounting to 20% of all direct costs (excluding subcontracts)
For some project types the indirect costs will only be reimbursed using flat rates:
-
7% for Coordination and Support Actions (CSA)
-
10% for several actions within the Marie Curie Programme
-
20% for Frontier Research Actions (ERC)
-
20% for the Innovative Medicine Joint Undertaking (IMI) and Fuell Cell and Hydrogen Joint Undertaking (FCH)
Furthermore the EU contribution to indirect costs may also have the form of a fixed amount contribution, e.g. Marie Curie Actions.
back
Top