Indirect costs in Horizon 2020

Indirect costs (overheads) are charged at a flat rate of 25% of the eligible direct costs (with the exception of some specific costs, especially subcontracting costs) in Horizon 2020.

Indirect costs are costs which are necessary for implementing the project but are not directly linked to it (because their share in the project cannot be exactly established). Typical examples of indirect costs include rent, operating costs, cost of office equipment, telephone and copy costs.

All beneficiaries receive a flat rate of 25 % of their eligible direct costs to cover their indirect costs. No indirect costs are added to subcontracting costs, in-kind contributions by third parties that are not used on the beneficiary’s premises (e.g. use of research infrastructure of a third party on the premises of that third party), costs for "financial support to third parties" and other costs in special budget categories that include indirect costs.

This flat rate is paid irrespective of the actual amount of indirect costs and automatically calculated in the financial statement. Any indirect costs exceeding this amount must be borne by the beneficiaries themselves.

Please note: Indirect costs must also be multiplied by the applicable funding rate (100 %, 70 % ...).

More detailed information can be found in the Annotated Grant Agreement (AGA), Article 6.2.E.

Contact

Mag. Martin Baumgartner
Mag. Martin Baumgartner
National Contact Point: Legal and financial matters
T +43 5 7755 4008
martin.baumgartner@ffg.at
Mag. Tamara-Katharina Mitiska
Mag. Tamara-Katharina Mitiska
Expert: Legal and financial matters
T +43 5 7755 4009
tamara-katharina.mitiska@ffg.at
Robert Worel
Robert Worel
Assistant
T +43 5 7755 4611
robert.worel@ffg.at