Common use of Costs forms Clause in Contracts

Costs forms. The General MGA foresees options for all four cost forms (i.e. actual, unit, flat-rate and lump-sum costs)11. In practice, they are currently all used, except for lump sums (which are only used for SME Instrument actions).  actual costs (i.e. costs which are real and not estimated or budgeted) for: − direct personnel costs (unless declared as unit cost) − subcontracting costs − costs of providing financial support to third parties (if option applies) − other direct costs  unit costs (i.e. an amount per unit) for: − direct personnel costs of SME owners/natural persons not receiving a salary12 − direct personnel costs calculated by the beneficiaries in accordance with their usual cost accounting practices (‘average personnel costs’) 13 − specific categories of costs for: − ‘costs for energy efficiency measures in buildings’14 − ‘access costs for providing trans-national access to research infrastructures’15 − ‘costs for clinical studies’16 11 See Articles 123, 124 of the Financial Regulation. 12 Commission Decision C(2013) 8197 of 10 December 2013 authorising the use of reimbursement on the basis of unit costs for the personnel costs of the owners of small and medium-sized enterprises and beneficiaries that are natural persons not receiving a salary under the Horizon 2020 Framework Programme for Research and Innovation and under the Research and Training Programme of the European Atomic Energy Community (2014- 2018). Available at ▇▇▇▇://▇▇.▇▇▇▇▇▇.▇▇/research/participants/data/ref/h2020/other/legal/unit_costs/unit-costs_sme- owners_natural-persons-no-salary_en.pdf.

Costs forms. The General MGA foresees options for all four cost forms (i.e. actual, unit, flat-rate and lump-sum costs)11. In practice, they are currently all used, except for lump sums (which are only used for SME Instrument actions).  ❖ actual costs (i.e. costs which are real and not estimated or budgeted) for: − direct personnel costs (unless declared as unit cost) − subcontracting costs − costs of providing financial support to third parties (if option applies) − other direct costs  ❖ unit costs (i.e. an amount per unit) for: − direct personnel costs of SME owners/natural persons not receiving a salary12 − direct personnel costs calculated by the beneficiaries in accordance with their usual cost accounting practices (‘average personnel costs’) 13 − specific categories of costs for: − ‘costs for energy efficiency measures in buildings’14 − ‘access costs for providing trans-national access to research infrastructures’15 − ‘costs for clinical studies’16 11 See Articles 123, 124 of the Financial Regulation. 12 Commission Decision C(2013) 8197 of 10 December 2013 authorising the use of reimbursement on the basis of unit costs for the personnel costs of the owners of small and medium-sized enterprises and beneficiaries that are natural persons not receiving a salary under the Horizon 2020 Framework Programme for Research and Innovation and under the Research and Training Programme of the European Atomic Energy Community (2014- 2018). Available at ▇▇▇▇://▇▇.▇▇▇▇▇▇.▇▇/research/participants/data/ref/h2020/other/legal/unit_costs/unit-costs_sme- owners_natural-persons-no-salary_en.pdf.