Common use of of the Rules for Participation Clause in Contracts

of the Rules for Participation. 13 Commission Decision C(2013) 8196 of 10 December 2013 authorising the use of reimbursement on the basis of unit costs for energy efficiency measures in buildings under the Energy Challenge actions of the Horizon 2020 Framework Programme. Available at xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit-costs_energy_en.pdf. 14 Commission Decision C(2013) 8199 of 10 December 2013 authorising the use of reimbursement on the basis of unit costs for actions involving trans-national access under the Research Infrastructures Part of the Horizon 2020 Framework Programme. Available at xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit-costs_tna-infra_en.pdf. 15 Commission Decision C(2014) 1393 of 7 March 2014 authorising the use of reimbursement on the basis of unit costs for actions requiring the conduct of clinical studies under ‘Societal Challenge 1: Health, Demographic Change and Wellbeing’ of the Horizon 2020 Framework Programme available at xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit%20costs_clinical_studies. pdf  flat-rate costs (i.e. costs calculated by applying a percentage fixed in advance to other types of eligible costs) for:  indirect costs (25% flat-rate for indirect costs; new in Horizon 2020)16  lump sum costs (i.e. a global amount deemed to cover all costs of the action or a specific category of costs). Example: EUR 150 000 to carry out a study within an action The General MGA currently does NOT use any lump sum costs. Within a grant, different forms of costs can be used.

of the Rules for Participation. 13 Commission Decision C(2013) 8196 of 10 December 2013 authorising the use of reimbursement on the basis of unit costs for energy efficiency measures in buildings under the Energy Challenge actions of the Horizon 2020 Framework Programme. Available at xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit-costs_energy_en.pdf. 14 Commission Decision C(2013) 8199 of 10 December 2013 authorising the use of reimbursement on the basis of unit costs for actions involving trans-national access under the Research Infrastructures Part of the Horizon 2020 Framework Programme. Available at xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit-costs_tna-infra_en.pdf. 15 Commission Decision C(2014) 1393 of 7 March 2014 authorising the use of reimbursement on the basis of unit costs for actions requiring the conduct of clinical studies under ‘Societal Challenge 1: Health, Demographic Change and Wellbeing’ of the Horizon 2020 Framework Programme available at xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit%20costs_clinical_studies. pdf  flat-rate costs (i.e. costs calculated by applying a percentage fixed in advance to other types of eligible costs) for:  indirect costs (25% flat-rate for indirect costs; new in Horizon 2020)16  lump sum costs (i.e. a global amount deemed to cover all costs of the action or a specific category of costs). Example: EUR 150 000 to carry out a study within an action The General MGA currently does NOT use any lump sum costs. Within a grant, different forms of costs can be used. Example: a budget category (e.g. personnel) covered by unit costs and another (e.g. equipment) by actual costs. The table below summarises the different budget categories and forms of costs that may be used in H2020 actions under the General MGA: Forms of costs Budget categories Direct personnel costs Direct costs of sub- contracting Direct costs of financial support to third parties (option used if Article 15 applies) Other direct costs Indirect costs Specific cost categories (option used if Article 6.2 (F) applies) Actual costs YES YES YES YES NO NO Unit costs YES, only for: -costs established according to the usual cost accounting practices of the beneficiary NO NO NO NO YES, only if foreseen by Commission Decision -costs of SME owners and natural persons not receiving a salary Flat-rate costs NO NO NO NO YES NO Lump sum NO NO NO NO NO YES, only if costs foreseen by Commission Decision xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit%20costs_clinical_studies. pdf 16 See Article 29(1) of the Rules for Participation.

of the Rules for Participation. 13 Commission Decision C(2013) 8196 of 10 December 2013 authorising the use of reimbursement on the basis of unit costs for energy efficiency measures in buildings under the Energy Challenge actions of the Horizon 2020 Framework Programme. Available at xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit-costs_energy_en.pdf. 14 Commission Decision C(2013) 8199 of 10 December 2013 authorising the use of reimbursement on the basis of unit costs for actions involving trans-national access under the Research Infrastructures Part of the Horizon 2020 Framework Programme. Available at xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit-costs_tna-infra_en.pdf. xxxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit-costs_tna-infra_en.pdf 15 Commission Decision C(2014) 1393 of 7 March 2014 authorising the use of reimbursement on the basis of unit costs for actions requiring the conduct of clinical studies under ‘Societal Challenge 1: Health, Demographic Change and Wellbeing’ of the Horizon 2020 Framework Programme available at xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit%20costs_clinical_studies. pdf  flat-rate costs (i.e. costs calculated by applying a percentage fixed in advance to other types of eligible costs) for:  indirect costs (25% flat-rate for indirect costs; new in Horizon 2020)16  lump sum costs (i.e. a global amount deemed to cover all costs of the action or a specific category of costs). Example: EUR 150 000 to carry out a study within an action The General MGA currently does NOT use any lump sum costs. Within a grant, different forms of costs can be used. Example: a budget category (e.g. personnel) covered by unit costs and another (e.g. equipment) by actual costs. The table below summarises the different budget categories and forms of costs that may be used in H2020 actions under the General MGA: Forms of costs Budget categories Direct personnel costs Direct costs of sub- contracting Direct costs of financial support to third parties (option used if Article 15 applies) Other direct costs Indirect costs Specific cost categories (option used if Article 6.2 (F) applies) Actual costs YES YES YES YES NO NO Unit costs YES, only for: -costs established according to the usual cost accounting practices of the beneficiary NO NO NO NO YES, only if foreseen by Commission Decision -costs of SME owners and natural persons not receiving a salary Flat-rate costs NO NO NO NO YES NO Lump sum NO NO NO NO NO YES, only if costs foreseen by Commission Decision xxxx://xx.xxxxxx.xx/research/participants/data/ref/h2020/other/legal/unit_costs/unit%20costs_clinical_studies. pdf 16 See Article 29(1) of the Rules for Participation.