The following standard budget categories are available for the calculation and the reporting of project costs:
- A: personnel costs
- B: subcontracting (implementation of an “action task“ as described in the project description by a third party)
- D: other direct costs (travel costs, equipment costs, other goods and services)
- E: indirect costs („overheads of the project“; 25% flat rate of all direct 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 hourly rate calculation and the monthly hourly rate calculation.
hourly rate = 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 below).
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 met in any case by your time sheets, regardless which system of time recording is used: Important details about time sheets: Annotated Model Grant Agreement (AGA), pages 178-180.
Further information about personnel costs and time sheets: personnel costs.
- title & number of the action
- beneficiary’s full name
- full name, date and signature of the person working for the action
- number of hours worked for the action in the period covered by the time record
- supervisor’s full name and signature
- reference to the action tasks or work packages of Annex 1 to which the person has contributed
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 of and between the contracting parties (e.g. liability, confidentiality, IPR) that have to be respected.
Third parties (non-beneficiaries)
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:
- Linked third parties (“affiliated entities” or “legal link” to a beneficiary)
- Subcontractors (implementation of an ”action task“ as described in the project description)
- Contractors (purchase of goods/services)
- Third parties providing in-kind contribution (distribution of persons and/or goods to a beneficiary)
- International partners (contributing to the project work by third country organisations without receiving funding)
- Third parties receiving financial support (only relevant, if explicitly mentioned in the work programme; financial support of non-beneficiaries by beneficiaries)
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 consultation on legal and financial questions, as well as on the Funding & Tender Opportunities Portal please contact our thematic NCPs, the Grant Service of your university or of your not university related scientific organisation.
Further detailed information about reporting in Horizon 2020 are available on our homepage.
For specific legal and financial questions please contact the legal and financial team.
FFG regularly organises information event 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 several times per year at no charge.
Quarterly, the legal and financial team publishes the „Rechts- und Finanz-News” in German language, which contain information exclusively about legal and financial aspects in Horizon 2020 as well as the future framework programme Horizon Europe.