Proposal & Project

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 reporttheir 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.