1. People NCPs Training on H2020, Brussels, 21.11.2013
Marie Skłodowska-Curie Actions
Reimbursement on the basis of unit costs
Bodo Richter
Deputy Head of Unit European Commission, DG EAC.C3
People NCPs Training on H2020, Brussels,
Education and Culture

2. Disclaimer
This presentation reproduces content of the Draft Horizon 2020 Work Programme in the area of Marie Skłodowska-Curie Actions
This paper is made public just before the adoption process of the work programme to provide potential participants with the currently expected main lines of the work programme
It is a working document not yet endorsed by the Commission and its content does not in any way prejudge the final decision of the Commission.
Information and topic descriptions indicated in this working document may not appear in the final work programme; and likewise, new elements may be introduced at a later stage.
Any information disclosed by any other party shall not be construed as having been endorsed by or affiliated to the Commission.
The Commission expressly disclaims liability for any future changes of the content of this document.
Education and Culture

3. Simplification Streamlining
Rational
Horizon 2020
Financial Regulation, Article 124 – simplified forms of grants
reimbursement on the basis of unit costs;
lump sums;
flat-rate financing.
authorised by a Commission decision - C(2013) 8194;
respecting the principles of equal treatment of beneficiaries, no-profit and no double financing;
justified;
eligible costs to be identified;
method based on statistical data or similar objective means.
Simplification Streamlining
€€€/unit
€€€ %
Simplification – design, rules, financial management, implementation
Methodology content
Forms of financing (unit costs) and categories of costs covered (eligible costs)
Justification
less complex funding rules contributing to easier readability of actions;
greater predictability for grant beneficiaries making the actions more attractive;
less administrative burden for checking at the payment stage reducing overheads for the contracting authority and facilitating productivity gains;
simplified reporting requirements (no certification or financial statement to be provided by beneficiaries);
easier ex-post analysis (riders related to budget variations will be avoided; payment based on predetermined output or result) and further reductions of the risk of error.
Nature of the supported actions
Risk of irregularities and fraud and cost of control
Method to determine and update the amounts
Non-profit and cofinancting principles and absence of double funding
Education and Culture

4. Methodology
Based on …
Recommendations of the FP7 Marie Curie Actions Interim Evaluation, February 2013
Findings of the MORE2 study – Support for continued data collection and analysis concerning mobility patterns and career paths of researchers August 2013
9131 signed MCA projects financed under FP7 between 2007 and 2013 (cut-off date: 3 October 2013)
629 ITN, 3 212 IEF, 797 IOF, 977 IIF, 1 089 CIG, 495 ERG, 958 IRG, 315 IAAP, 527 IRSES and 132 COFUND projects
Education and Culture

5. Costs of researchers/seconded staff member (1) Institutional costs (2)
Structure - eligibility
Categories of eligible costs
Marie Skłodowska-Curie action
Costs of researchers/seconded staff member (1)
Institutional costs (2)
Living allowance (a)
Mobility allowance (b)
Family allowance (c)
Top-up allowance (d)
Research, training and networking costs (a)
Management and indirect costs (b)
ITN
Unit cost per person/month
Ineligible IF
RISE
COFUND
Unit cost per person/month (one for early-stage researchers and one for experienced researchers)
(indirect costs not covered)
Education and Culture

6. Costs of researchers/seconded staff member (1) Institutional costs (2)
Structure - amounts
Categories of eligible costs
Marie Skłodowska-Curie action
Costs of researchers/seconded staff member (1)
Institutional costs (2)
Living allowance (a)
Mobility allowance (b)
Family allowance (c)
Top-up allowance (d)
Research, training and networking costs (a)
Management and indirect costs (b)
ITN
(100%)
3 110
600
500 --
1 800
1 200 IF
4 650
800
650
RISE
2 000
700
COFUND
(50%)
ESR: 3 710
ER: 5 250
Living allowances:
ITN/IF - ER FP7 average; ESR: 66,9% of ER (MORE2)
COFUND: sum of LA/MA
Mobility allowance: FP7 average
Family allowance: FP7 average, but increased to support in particular women (MORE2)
Top-up allowance: FP7 average, but increased (FP7 Interim Evaluation)
R, T & N costs: FP7 rates of (FP7 Interim Evaluation)
M & I costs: FP7 average for multi-beneficiary projects and COFUND
Education and Culture

7. Example - ITN eligibility ! 40% rule ! CC UK = 120,3% CC BG = 71,5%A B C D E F G H I
Estimated project budget
Participant number
Organisation short name
Country
Number of researchers
Number of person.months
Researcher unit cost
Institutional unit cost
TOTAL
Living allowance
Mobility allowance
Family allowance
Research, training and networking costs
Management and overheads
Count n° recruited researchers
Sum n° person.months
3110* country coefficient * D
600 * D
500/2 * D
1800 *D
1200 *D
=E+F+G+H+I 1
AAA
 UK 5
180
,40 €
,00 €
45.000,00 €
,00 €
,00 €
,40 € 2
BBB
 BG 6
216
,40 €
,00 €
54.000,00 €
,00 €
,00 €
,40 € 3
CCC
 IL 4
144
,08 €
86.400,00 €
36.000,00 €
,00 €
,08 €
...
540
,88 €
CC UK = 120,3%
CC BG = 71,5%
CC IL = 108,7%
36,7%
35,3%
28,0%
40% rule !
Education and Culture

8. Example - ITN eligibility ! 40% rule ! CC UK = 120,3% CC BG = 71,5%A B C D E F G H I
Estimated project budget
Participant number
Organisation short name
Country
Number of researchers
Number of person.months
Researcher unit cost
Institutional unit cost
TOTAL
Living allowance
Mobility allowance
Family allowance
Research, training and networking costs
Management and overheads
Count n° recruited researchers
Sum n° person.months
3110* country coefficient * D
600 * D
500/2 * D
1800 *D
1200 *D
=E+F+G+H+I 1
AAA
 UK 5
180
,40 €
,00 €
45.000,00 €
,00 €
,00 €
,40 € 2
BBB
 BG
,00 €
,00 € 3
CCC
 IL
,60 €
,60 €
...
540
,00 €
CC UK = 120,3%
CC BG = 71,5%
CC IL = 108,7%
36,3%
29,1%
34,6%
40% rule !
Education and Culture

9. Example - COFUND Example (Fellowship programme – ER)
Marie Skłodowska-Curie Action
 Researcher unit cost
[person/month]***
 Institutional unit cost
Co-funding of regional, national and international programmes
Early-stage researchers
3 710
650
Experienced researchers
5 250
***These unit costs will be subject to a co-funding rate of 50%.
Example (Fellowship programme – ER)
50% of the amounts in the table are the EU contribution
To be used as contribution to living allowance and management costs
Minimum amounts for living + mobility allowances (70%)
Other cost items may be funded through other resources (including ESIF funds)
Cost item
Total cost [€ per person-month]
EU contribution [€ per person-month]
Living allowance
4800
2625
Mobility allowance
500
Research costs
Management costs
600
325
Indirect costs
Total
7000
2950
> € 3675
Education and Culture

10. Marie Curie Actions Website
Horizon 2020
Education and Culture