No evidence is required to justify the indirect costs in Horizon Europe. Indirect costs are calculated based at the 25% flat rate on the direct costs, but only categories A-D, except volunteers costs, subcontracting costs, financial support to third parties and exempted specific cost categories, if any. No further evidence is necessary for the indirect costs in Horizon Europe.
If provided in the Grant Agreement, the flat-rate is 25%, but the pool of eligible cost is smaller (categories A-D, except volunteers costs, subcontracting costs, financial support to third parties and exempted specific cost categories, if any). For Horizon Europe, all specific cost categories except D.7 ERC additional costs are exempted (i.e. do NOT count for the flat-rate).
Example:
A public university is a beneficiary under a GA and has incurred the following costs:
- EUR 100 000 personnel costs
- EUR 20 000 subcontracting costs,
- EUR 10 000 other goods and services (consumables).
Eligible direct costs: 100 000 + 20 000 + 10 000 = EUR 130 000
Eligible indirect costs: 25 % of (100 000 + 10 000) = EUR 27 500
Total eligible costs: EUR 157 500
Note that evidences are needed to justify the direct costs associated to the indirect costs. For more information about eligible costs, read our article about this topic.
References:
GMGA Article 6.2 – E. Indirect costs
Indirect costs will be reimbursed at the flat-rate of 25% of the eligible direct costs (categories A-D, except volunteers costs, subcontracting costs, financial support to third parties and exempted specific cost categories, if any).
