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). Cost forms of the General MGA: actual costs (i.e. costs which are real and not estimated or budgeted) for: − direct personnel costs (unless declared as unit cost) Example: EUR 62 500 actual yearly salary for senior researcher A − subcontracting costs Example: The actual price paid for the subcontracting of a clinical study − costs of providing financial support to third parties (if option applies) Example: The financial support actually paid to third parties − other direct costs Example: EUR 2000 actual price for a computer 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 Example: EUR 60,000 average salary for senior researchers − 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 xxxx://xx.xxxxxx.xx/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)10. In practice, they are currently all used, except for lump sums (which are only used for SME Instrument actions). Cost forms of the General MGA: actual costs (i.e. costs which are real and not estimated or budgeted) for: direct personnel costs (— unless declared as unit cost) Example: EUR 62 500 actual yearly salary for senior researcher A subcontracting costs Example: The actual price paid for the subcontracting of a clinical study costs of providing financial support to third parties (if option applies) Example: The financial support actually paid to third parties other direct costs Example: EUR 2000 actual price for a computer unit costs (i.e. an amount per unit) for: direct personnel costs of SME owners/natural persons not receiving a salary11 direct personnel costs calculated by the beneficiaries in accordance with their usual cost accounting practices (‘average personnel costs’) 12 specific unit costs for: costs for energy efficiency measures in buildings13 access costs for providing trans-national access to research infrastructure14 costs for clinical studies15
