Yes, you can declare the cost of an SME owner in Horizon 2020 if she/he does not receive a salary. For this you need to determine the hours worked on the Horizon 2020 project and the hourly rate of the SME owner.
The hours worked on the Horizon 2020 project by the SME owner has to be justified with a time-sheet. The hourly rate is the monthly living allowance (4.650€ for calls before work programme 2018-2020, and 4.880€ for calls under work programme 2018-2020), divided by 143 hours, multiplied by the country-specific correction coefficient (to be found in the work programme document).
In short: 4.880€ / 143hours * Country coefficient.
The country-specific correction coefficients are also listed below:
Details can be found in the document Annex 2a Additional information on the estimated budget available on the Funding & Tenders Portal in the Reference Documents section.
Below the extract from this document:
Unit cost for SME owners/natural beneficiaries without salary – Costs for a [SME owner][beneficiary that is a natural person] not receiving a salary
- Units: hours worked on the action
- Amount per unit (‘hourly rate’): calculated according to the following formula:
- {the monthly living allowance for researchers in MSCA-IF actions / 143 hours} multiplied by
- {country-specific correction coefficient of the country where the beneficiary is established}
- The monthly living allowance and the country-specific correction coefficients are set out in the Work Programme (section 3 MSCA) in force at the time of the call:
- for calls before Work Programme 2018-2020:
- for the monthly living allowance: EUR 4 650
- for the country-specific correction coefficients: see Work Programme 2014-2015 and Work Programme 2016-2017 (available on the Participant Portal Reference Documents page)
- for calls under Work Programme 2018-2020:
- for the monthly living allowance: EUR 4 880
- for the country-specific correction coefficients: see Work Programme 2018-2020 (available on the Participant Portal Reference Documents page)
- for calls before Work Programme 2018-2020:
