Basic information on cost reporting in Horizon 2020

On this page you find the most important basic information concerning the reporting in Horizon 2020 projects as Research & Innovation Action (RIA), Coordination & Support Action (CSA) as well as Innovation Action (IA).


Budget categories

The following standard budget categories are available for the calculation and the reporting of project costs:

Personnel costs

There is a difference between the calculation and the reporting of personnel costs:

  • Calculation of the hourly rate: The beneficiary may choose between the annual and the monthly hourly rate calculation.
    hourly rate = gross-gross personnel costs / productive hours
  • Reporting of hours: Only actual hours worked on the project may be reported. They have to be supported by time sheets (see heading "Time sheets").

Time sheets

In case of checks/controls/audits by the EU Commission, actual hours worked on the project must be in general supported by reliable time sheets.
The EU Commission provides a non-binding template.
The following minimum requirements must be included in any case in your time sheets, regardless which time recording system is used!

  • title & number of the project
  • full name of the beneficiary
  • full name, date and signature of the person working for the action
  • number of hours worked for the action
  • full name and signature of the supervisor
  • reference to the action tasks or work packages according to Annex 1 to which the person has contributed

Important details about time sheets can be found in the Annotated Model Grant Agreement (AGA), pages 179-180.

Consortium Agreement

Additionally to the Grant Agreement (signed between the beneficiaries and the EU Commission), the beneficiaries must sign a Consortium Agreement between them. 

This contract contains important rights and duties (e.g. liability, confidentiality, Intellectual Property Rights) that have to be respected.

Non-beneficiaries (third parties)

While the project consortium is formed by the beneficiaries that have a direct contractual agreement with the EU Commission, there is equally the possibility that third parties contribute to the project. However, contrary to the beneficiaries, they are not liable towards the EU Commission.
The following types of third parties may optionally contribute in Horizon 2020:


The communication between the EU Commission and the project consortium is conducted via the "Funding & Tender Opportunities Portal“ (formerly: "Participant Portal"). The whole project is processed on this electronic platform (e.g. proposal submission, reporting, payments).

Legal documents (e.g. General Model Grant Agreement) as well as guidelines (e.g. Annotated Model Grant Agreement, Online Manual) and other templates (e.g. Time Sheets)  provided by the EU Commission can be downloaded from the Reference Documents.

Contact and further information

For basic legal and financial questions as well as questions concerning the Funding & Tenders Opportunities Portal please contact your thematic NCP, the grant service unit of your university or the contact persons in your not university related research organisation.

For specific legal and financial questions, please contact the legal & financial team of the department "European and Internationale Programmes".
Further detailed information about reporting in Horizon 2020 are available under Legal and financial questions about Horizon 2020.
FFG regularly organises information events as well as trainings on various topics. Any participation in the context of FFG Academy is free of charge.
The legal and financial team organises events about legal and financial aspects in Horizon 2020 at no charge.

Legal and financial information about Horizon 2020 as well as about the following framework programme Horizon Europe are provided in the newsletter "FFG: Europa und Internationales im Fokus" (in German only).


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Mag. Tamara-Katharina MITISKA
Mag. Tamara-Katharina MITISKA
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Robert WOREL
Robert WOREL
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