Fact Sheet 1.1 Overview f eligible csts per budget categry This Fact Sheet shall serve the EUROfusin beneficiaries and linked third parties as a guideline. It shall neither cnstitute a legally binding dcument nr waive yur bligatin t investigate all relevant surces f infrmatin. Furthermre, the fllwing guidelines shall nt release the beneficiaries and linked third parties frm their individual respnsibility and liability fr sund financial administratin and reprting. If in dubt abut the eligibility f a cst, yu are welcme t cntact the EUROfusin Crdinatr at any time t receive clarificatin. Article 5.2 f the Grant Agreement (GA) defines frms f csts and hw they can be applied t the different budget categries. + Actual csts, i.e. csts which are real and nt estimated r budgeted, fr the budget categries: Direct persnnel csts Direct csts f subcntracting Other direct csts (travel, equipment, ther gds, wrks and services) + Unit csts, i.e. an amunt per unit, fr the budget categries: Direct persnnel csts Mbility f persnnel + Flat-rate csts, i. e. csts calculated by applying a 25% flat-rate t certain actual csts, fr the budget categry: Indirect csts ( verhead ). Article 6.1 defines general eligibility criteria fr thse frms f csts; Article 6.2 refers t the specific eligibility criteria fr the different budget categries. Furthermre, the distinctin between direct, indirect and specific csts is made: + Direct csts are csts that are directly linked t the actin implementatin and can therefre be attributed t it directly. They must nt include any indirect csts. + Indirect csts are csts that are nt directly linked t the actin implementatin and therefre cannt be attributed directly t it. + Specific csts (freseen by Cmmissin decisin) cver bth, direct and indirect csts. 1
Csts Frms Cst Categries Direct Indirect Specific Art. 6.2 (a) Art. 6.2 (b) Art. 6.2 (d) Art. 6.2 (e) Art. 6.2 (f) Persnnel Csts Subcntracting Csts Other Direct Csts Overhead Csts Specific eligibility cnditins Csts f Mbility Actual Csts Unit Csts (calculated by beneficiary) Unit Csts (fixed by COM decisin) Flat-rate Csts General eligibility cnditins + + + - - + - - - - - - - - + - - - + - The fllwing paper gives a shrt summarisatin f the general cnditins necessary fr csts t be declared eligible and prvide an initial verview f the different budget categries. Detailed eligibility rules are laid dwn in the Anntated Mdel Grant Agreement: H2020 General MGA V2. 1-30 Octber 2015. General cnditins fr actual csts t be eligible Only eligible csts may be entered int the estimated budget fr the actin (see Article 4) and declared in the financial statements (GA, Art. 20). The burden f prf lies with the prject partner (beneficiaries and linked third parties). They must keep sufficient supprting dcuments (Article 18) t shw that the csts they declare are eligible. Cmpliance with eligibility rules may be subject t a check r audit by the Cmmissin. Any ineligible csts fund will be rejected. Eligible actual csts are csts that meet the fllwing criteria: OK + they must be actually incurred by the prject partner, i. e. real and nt estimated, budgeted r imputed definitely and genuinely brne by the prject partner; + they must be incurred in the perid set ut in Article 3 (01.01.2014-31.12.2018), with the exceptin f csts relating t the submissin f the peridic reprt fr the last reprting perid and the final reprt (see Article 20); + they must be indicated in the estimated budget set ut in Annex 2; 2
+ they must be incurred in cnnectin with the actin as described in Annex 1 and necessary fr its implementatin; + they must be identifiable and verifiable, in particular recrded in the prject partner s accunts in accrdance with the accunting standards applicable in the cuntry where the prject partner is established and with the prject partner s usual cst accunting practices; + they must cmply with the applicable natinal law n taxes, labur and scial security, and + they must be reasnable, justified and must cmply with the principle f sund financial management, in particular regarding ecnmy and efficiency. Csts that d nt cmply with all f these general cnditins are t be cnsidered ineligible. If the Cmmissin finds ineligible csts, they will be rejected (see Article 42 GA). General cnditins fr unit csts t be eligible Eligible unit csts are csts that meet the fllwing criteria: OK + they are calculated as fllw: {amunts per unit set ut in Annex 2, r calculated in accrdance with the beneficiaries usual cst accunting practices * multiplied by number f actual units} + the number f units is necessary fr implementing the actin + the units are used r prduced during the duratin f the actin (01.01.2014-31.12.2018) + the number f units is identifiable and verifiable, in particular supprted by recrds and dcumentatin (the prject partner must be able t shw that the number f units declared was actually used fr the actin) Csts that d nt cmply with all f these general cnditins are t be cnsidered ineligible. Csts that are declared as a specific unit may nt be declared (a secnd time) under anther budget categry. General cnditins fr flat-rate csts t be eligible In rder t be eligible, flat-rate csts must be: + calculated by applying a 25% flat rate t the eligible direct csts f persnnel and direct csts f travel, equipment and ther gds and services. The beneficiaries must be able t shw (with recrds and supprting evidence; see Article 18) that the csts t which the flat-rate is applied are eligible. 3
Direct persnnel csts (declared as actual csts r unit csts) Only csts fr persnnel assigned t the actin (i.e. wrking fr the actin accrding t internal written instructins, rganisatin chart r ther dcumented management decisin) can be eligible. (If the emplyment cntract indicates that the persn was hired t wrk n anther prject, it must be changed.) Direct persnnel csts cver grss emplyment csts f staff members emplyed by the prject partners (beneficiaries and their linked third parties) and wrking n the prject. Mre precisely, they cver: 1. the basic salary and mandatry cmplements (salary stated n the prject partner s payrll, scial security cntributins, taxes and ther csts included in the basic remuneratin, mandatry cmplements like e. g. 13 th mnth s payment); 2. variable cmplements (authrised by natinal law, cllective labur agreement r emplyment cntract like fr instance fixed premium fr each research paper published) 3. and, fr nn-prfit legal entities nly, additinal remuneratin up t a certain ceiling fr persnnel that wrked n the actin (payments made n tp f the emplyee s basic remuneratin which result in a higher hurly rate). Direct persnnel csts (actual as well as n the basis f unit csts) must be calculated as fllws: {(hurly rate * multiplied by number f actual hurs wrked n the actin) + plus fr nn-prfit legal entities: additinal remuneratin t persnnel assigned t the actin} The EU grant reimburses 55% f the eligible direct csts f persnnel. Direct csts f subcntracting (declared as actual csts) Beneficiaries are expected t have all resurces t implement their share f the actin themselves. As an exceptin, hwever, they may invlve third parties such as subcntractrs. Subcntracts (GA, Art. 13) may be awarded fr the implementatin f certain actin tasks. The budget categry cvers and is limited t the price paid fr subcntracts and related duties, taxes and charges such as nn-deductible value added tax (VAT) paid by the beneficiary. Direct csts f subcntracting must be declared as actual csts, i. e. n the basis f the prices actually paid. 4
The tasks t be implemented and the estimated cst fr each subcntract must be set ut in Annex 1 and the ttal estimated csts f subcntracting per beneficiary must be set ut in Annex 2. The Cmmissin may, hwever, apprve subcntracts nt set ut in Annex 1 and 2 withut amendment, if: + they are specifically justified in the peridic technical reprt and + d nt entail changes t the agreement which wuld call int questin the decisin awarding the grant r breach the principle f equal treatment f applicants. Subcntracts must be awarded in cmpliance with the applicable natinal law n public prcurement n the basis f best value-fr mney (r lwest price). In ding s, beneficiaries must avid any cnflict f interests. A full dcumentatin f the prcurement is bligatry - in case n dcumentatin is prvided, expenses shall nt be cnsidered as eligible. Direct csts f subcntracting must be declared based n actual csts. They will nt be taken int accunt fr the applicatin f the flat-rate fr indirect csts. The EU grant reimburses 55% f the eligible direct csts f subcntracting. Other direct csts (declared as actual csts) Other direct csts cver travel csts and, in certain cases, related subsistence allwances, equipment csts and csts fr ther gds and services. Other direct ther csts must be declared as actual csts. Travel csts The travel fr which csts are claimed must be necessary fr the actin and in line with the prject partner s usual practices n travel. Furthermre, the travel must be limited t the needs f the actin and adequately recrded. Csts related t extensins (fr ther prfessinal r private reasns) are nt eligible. This budget sub-categry cvers: + transprtatin csts f the staff f prject partners (flight and train tickets as well as lcal transprt frm r t airprt r train statin, related duties, taxes & charges paid by the prject partner) fr missins t Eurpean cuntries listed in Annex 2a fr which allwances under cst categry Mbility f persnnel can and shuld be claimed; + transprtatin csts and subsistence allwance accrding t natinal law fr all missins inside r utside Eurpe fr which allwances under cst categry Mbility f persnnel cannt be claimed. If the prject partner reimburses transprtatin csts and/r related subsistence allwances as a lump sum and/r per diem payment, it is the lump sum r per diem amunt that is cnsidered an 5
eligible cst, nt the actual prices paid by the persn. (Fr the purpses f the grant, these csts remain actual csts, nt unit r lump sum.) The EU grant reimburses 55% f the eligible travel csts based n actual csts. Equipment csts Equipment can nly be c-financed if it is necessary fr the prject implementatin r if it is cnsidered as a prject utput. Generally, nly the depreciatin csts will be cnsidered eligible (exceptinal cases cncerning the purchase f specific JET equipment are utlined in the GA, Annex 7 AWP, Table 2.3f Purchase f equipment freseen t be included in the JET facilities ). Fr the calculatin f the depreciatin, the natinal fiscal rules shall apply. They must be calculated fr each reprting perid. The depreciable amunt (purchase price) f an asset must be allcated n a systematic basis ver its useful life span. The fllwing infrmatin is required: + the cst f the purchased item; + the purchasing date; + the number f mnths ver which the item is being depreciated + the % f the equipment use slely devted t the actin, ver the life f the item. Depreciatin csts are nly eligible if the purchase itself has nt already been c-funded by the EU. The EU grant reimburses 55% f the eligible depreciatin csts (respectively, f the actual purchase csts fr specific JET equipment) based n actual csts. Other gds and services csts This budget categry cvers the price fr gds and wrks that were purchased fr the actin (r cntributed in-kind against payment) and services prvided by external service prviders cntracted t carry ut certain activities linked t the delivery f the prject, including: + csts fr cnsumables and supplies (e.g. raw materials, scientific publicatins, etc.) + disseminatin csts and cnference fees fr presenting prject-related research + csts related t intellectual prperty rights (including csts t prtect the results r ryalties paid fr access rights needed t implement the actin) + csts fr necessary certificates n financial statements (CFS) and certificates n methdlgy + translatin csts, printing csts, catering csts (if necessary fr the actin s implementatin, if reasnable, justified, etc.). The EU grant reimburses 55% f the eligible csts f ther gds and services based n actual csts. 6
Indirect csts (declared as flat-rate csts) Indirect csts (als knwn as verheads ) are csts that cannt be identified as specific prject csts. In practice, they are csts whse attributin t the specific actin cannt be measured directly, but nly be distributed amng the different activities by means f cst drivers r similar. Indirect csts must be calculated by applying the flat-rate set ut in Annex 2, i. e. 25% f the eligible csts incurred in the fllwing budget categries: + direct persnnel csts declared as actual csts and + ther direct csts (declared as actual csts). Indirect csts cver perating and administrative expenses f prject partners. Neither direct expenditure can be reprted nr csts related t subcntracting, mbility f persnnel r csts f in-kind cntributins incurred by third parties utside f the prject partner s premises. The EU grant reimburses 55% f the eligible indirect csts based n the applied 25% flat-rate. Special unit csts cvering direct and indirect csts Mbility f persnnel (declared as unit csts) This budget categry cvers direct csts fr missins and secndments f persnnel f EUROfusin prject partners t a lcatin ther than their nrmal place f emplyment if they are made t: + an rganisatin where the researcher takes part in experiments using a research infrastructure f that rganisatin; + anther beneficiary where the researcher carries ut research activities described in Annex 1 r 7, r + a jint supprt unit created by the beneficiaries under the actin (namely, the PMU). If these cnditins are met, the csts fr mbility f persnnel must be declared n the basis f the unit csts fixed by Cmmissin Decisin C(2013) 8201 and set ut in Annex 2a f the GA, currently: + fr the daily subsistence allwance (t cver fr the additinal cst f living): EUR 127.65, per individual per day. This amunt is subject t a cuntry-specific crrectin cefficient set ut in Annex 2a fr the cuntry (and in certain cases, the place) f destinatin. + fr the mnthly subsistence allwance (t cver fr the additinal cst f husing): between EUR 0 and 720.27 per individual per mnth - depending n the distance between the regular wrking place and the place f secndment r missin This amunt is subject t a cuntry-specific crrectin cefficient set ut in Annex 2a as well. 7
+ fr the family subsistence allwance (t cver fr additinal tuitin fees): EUR 258.81, per dependent child (between five and 18 years f age) per mnth, enrlled in regular fulltime educatin at a primary r secndary schl that charges tuitin fees (registratin and attendance fees). N crrectin cefficient shall be applied. Annexes and related Fact Sheets Fact Sheet 1.2 Eligibility Rules fr Direct Persnnel Csts Fact Sheet 1.3 Eligibility Rules fr Direct Csts f Subcntracting Fact Sheet 1.4 Eligibility Rules fr Other Direct Csts Fact Sheet 1.5 Eligibility Rules fr Mbility f Persnnel Fact Sheet 2.1 Dcumentatin Requirements 8