GENERAL FEATURES

In view of the phase of preparing the financial part of the new WP that you intend to submit, and in absence of the Guide of Applicants, we summarize below the main (revolutionary) features of Horizon 2020.

 

- COST MODEL -

The main weak point of FP7 was the compulsory introduction of the so called "full cost model", which implies having an analytical accounting system, which allows to identify the actual indirect costs. The FP6 "additional cost model" was suppressed. What turned out was that, for instance, out of the 49 organizations belonging to the HP3 consortium, only 14% were gifted of an analytical accounting system. The remaining 84% simply were unable to identify with certainty their real indirect costs for the project. For all these, a specific flat rate of 60% of direct costs was used to evaluate the indirect costs.

The revolution performed in Horizon consists in SUPPRESSING THE CONCEPT OF FULL COST COST MODEL, giving to ALL organizations the same flat rate OF 25% of direct costs to calculate the indirect costs (see Art. 6 of the document "H2020 General Model Grant AGreement - Multi" Version 2.1 of 1/10/2015). In other terms, by considering all organizations unable to calculate real indirect costs, as it is indeed valid for 84% of the European organizations belonging to the HP3 consortium.

The flat rate of 25% is VALID FOR ALL ACTIVITIES, INCLUDING TRANSNATIONAL ACCESS, actually 7% AND INCLUDING NETWORKS, actually 7%. JOINT RESEARCH ACTIVITIES pass from 60% to 25%.

- MAXIMUM REIMBURSEMENT RATE -

In Horizon ALL TYPES of activities are reimbursed at 100%: RTD 100% (in FP7 only 75% was reimbursed) Networking Activities 100% Support activities (Access) 100% Management 100%. Main consequence: NO CO-FINANCING and therefore NO COMPLEMENTING RESOURCES to be shown in the financial statements of a WP. In conclusion: ONLY THE TABLE REQUESTED EC CONTRIBUTION must be filled, using 25% for the Indirect costs.

 

ACCESS PROVISIONS

Specific provisions for Access in Horizon 2020 are contained in the document Commission Decision "...reimbursement on the basis of unit costs for actions involving trans-national access..." C(2013)8199 of 10/12/2013 and in Art. 16.1 of the document "H2020 General Model Grant AGreement - Multi" Version 2.1 of 1/10/2015.


1) Three ways to report trans-national access costs: on the basis of: unit costs, actual costs, a combination of the two.

2) UNIT COST set up on the basis of HISTORICAL DATA and not recalculated on the basis of the actual costs.

UNIT COST = formula

THE AVERAGES ARE CALCULATED OVER THE HISTORICAL DATA OF LAST 2 CLOSED FINANCIAL YEARS (2012-2013).

  • Total access costs = direct historical costs + indirect costs

Direct costs = explicit list of categories of direct costs covered by the unit cost can be found in the document Commission Decision C(2013)8199

Indirect costs = 25% of direct costs excluding subcontracting costs

  • Total quantity of access includes all the units of access annually provided by the installation, including access financed by the EC under previous grant agreements.

Access costs to be charged to the project = units of access provided under the project x unit cost.

3) The Community financial contribution provided under the grant agreement is no more limited to 20% of the costs of providing the total quantity of access to the installation over the duration of the project.


4) Third country users: up to 20% of the access can be provided to user teams with a majority of users working in third countries.