In Horizon Europe, indirect costs (overheads) are funded at a flat rate of 25 % of the eligible direct costs (with the exception of some specific costs, as e.g. subcontracting).
"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 include costs of renting, operating costs, cost of office equipment, telephone and copy costs.
All beneficiaries receive a flat rate of 25 % of their eligible direct costs, which serve as "all-inclusive compensation" for indirect costs. No indirect costs are added to subcontracting costs, costs for financial support to third parties and other exempted special budget categories that include indirect costs (e.g. internal invoicing). This means that these direct costs are not considered when calculating the 25 % flat rate.
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 that also indirect costs must be multiplied by the applicable funding rate (100 %, 70 % ...).
More information can be found ...
- in the Annotated Grant Agreement (AGA), Article 6.2.E.
Contact
