Can I declare the cost of an SME owner in Horizon Europe?

Can I declare the cost of an SME owner in Horizon Europe?

Yes, you can declare the cost of an SME owner in Horizon Europe if she/he does not receive a salary. For this you need to determine the hours worked on the Horizon Europe project and the hourly rate of the SME owner.

The hours worked on the Horizon Europe project by the SME owner has to be justified with a time-sheet. The hourly rate is the monthly living allowance of 5.080€ / 18 days = 282,22 multiplied by the country-specific correction coefficient of the country where the beneficiary is established

In short: 5.080€ / 18 days * 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 in the Marie Skłodowska-Curie Actions.

Below the extract from Annex 2a:

ADDITIONAL INFORMATION ON UNIT COSTS AND CONTRIBUTIONS

SME owners/natural person beneficiaries without salary (Decision C(2020) 71151)

Type: unit costs

Units: days spent working on the action (rounded up or down to the nearest half-day)

Amount per unit (daily rate): calculated according to the following formula: {EUR 5 080 / 18 days = 282,22} multiplied by {country-specific correction coefficient of the country where the beneficiary is established}

The country-specific correction coefficients used are those set out in the Horizon Europe Work Programme (section Marie Skłodowska-Curie actions) in force at the time of the call (see Portal Reference Documents).