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Generally, costs are eligible if they are incurred during the lifetime of the project and provided that they are in line with the requirements for direct costs as listed in Article II.14 of the General Conditions of the ERC Grant Agreement (Single and Multi-Beneficiary). Costs must be actual, incurred by the beneficiary and according to the usual accounting and management principles and practices of the beneficiary. They must also be identifiable and verifiable.
For more information, see also the rules of the FP7 Guide to Financial Issues.
In FP7 ERC grants, the following costs are eligible under certain conditions:
- Travel and subsistence allowances:Should the Host Institution use flat rates for the daily subsistence costs, in accordance with the above mentioned rules and if allowed in the respective Work Programme, this should be mentioned in the Description of Work to be considered eligible.
- Meals (lunch/evening) during travels:
If the team member already received a daily allowance for travel expenses from the Host Institution, meals are considered to be covered by this allowance; hence they are not considered eligible.However, if the general practice of the Host Institution is to reimburse costs separately, upon presentation of a receipt, and if costs do not constitute reckless or excessive spending, they can be claimed as direct costs.
- Recruitment of a replacement for a team member on parental leave:
While recruitment costs would generally be covered by the overheads, in the light of ERC's specificity some recruitment costs may be accepted as direct eligible costs if they are: justified, part of the general practice of the Host Institution, clearly attributable to the project, and in line with the general requirements.
- Maintenance and repair of equipment, of failures due to the general usage of the equipment:
Any services or other costs related to certain equipment, such as delivery, handling, installation, maintenance or repair of items that are not covered by separate subcontracts, are part of equipment purchase and can be charged accordingly. In case of a separate subcontract for specific services (after-sales service, maintenance), the general rules for subcontracting apply.
- Purchase of spare parts:
Spare parts are eligible for funding as long as they meet the general eligibility criteria for consumables.
- Payments for patent applications:
Intellectual property activities such as the process of applying for a patent, if complying with all general eligibility requirements are direct eligible costs.
- Travel and other costs for experts and regular visitors: Reimbursement of travel expenses for experts who are not employed by the Host Institution may be considered direct eligible costs to the extent that the general requirements for direct costs are fulfilled and that the participation of these experts/visitors is duly foreseen in the Description of Work.
- Scientific text books:
For these costs to be considered eligible, the link between scientific text books and the ERC project needs to be demonstrated for the purchase of these books. Funding must be used for the sole purpose of achieving the objectives of the project and its expected results, in a manner consistent with the principles of economy, efficiency and effectiveness.
- Translation costs:
Translation costs are not the same as publishing costs and should be included under subcontracting if the translation is to be done by an organisation or person external to the beneficiary.If, however, a set of translators is working directly on the core research funded by the project and under direct instructions and supervision of the Principal Investigator, the costs concerned can be considered as personnel costs under the ERC grant.
- Climate compensation fees in addition to travel/ticket cost:
If by climate compensation fee is meant a sort of ecological tax that is identifiable on the invoice, it is not an eligible cost. However, if the payment of this fee is required by an institution to be paid for every plane ride, they can be eligible if:1/ This cost is an airport tax, which is an ecological charge applicable to all the tickets and mandatory under national legislation. It lies in the responsibility of the beneficiary to prove the "non-tax" nature of the "charge"; or2/ If it is included in the overall price and thereof not identifiable, i.e. it is part of the airline ticket.
- Costs charged by journal publishers for the provision of immediate open access to publications (article processing charges - APCs):
These costs are eligible if they are incurred during the lifetime of the project and provided that they are in line with the general requirements for all direct costs.
In case the journal tallows 'green open access' with an embargo period of six months, but "gold open access" is chosen resulting in an article processing charge (ACP), the cost is still eligible provided that they have been incurred during the lifetime of the project and that they are in line with the general rules for eligibility of direct costs as described in the Grant Agreement.If 'gold open access' is chosen, the publication must still be deposited in a repository for scientific publications and open access must be provided immediately to that deposited version (no embargo period).
In case there are several authors, there is no requirement to split open access related costs between the authors. If the costs have been incurred during the lifetime of the project and they are in line with the general requirements for direct costs, then they are eligible in full, regardless of the number of co-authors. However, grantees should consider whether it would be appropriate to ask other authors for a contribution to the costs.
If a former team member of an ERC project publishes an article based on his/her work related to the project and wants to provide immediate open access to it by paying an article processing charge to the publisher, this cost can be considered an eligible cost if it incurred during the lifetime of the project and provided that it is in line with the general requirements for direct costs.
- Open access fees for monographs:
These costs are eligible if they are incurred during the lifetime of the project and provided that they are in line with the general requirements for direct costs.
- Attendance at Conference Costs:Normally researchers participating in a conference are expected to play an active part, e.g. present a paper or a poster. As well as the usual documents needed to support the costs claimed (purchase orders, invoices and payment (conference, travel and hotel) and evidence of payments), an auditor would expect to see conference registration and conference agenda with names and roles.
As a best practice it is recommended that a small note is produced by the researcher describing his/her role and the link to the project.
- Costs for management of the project:
However, management costs such as administrative, technical or logistical costs are cross-cutting costs for all operations of the beneficiary and cannot be attributed in full to the project. These costs should be covered by the 20% flat rate of indirect costs.
- Membership fees of society publisher:
If the net effect of taking out a membership in the society is a reduction in the cost of the article processing charges (APCs) that is higher than the cost of the membership fee, then the membership fee (for the year concerned) is an eligible cost, provided that it is in line with the general requirements for direct costs.
- Costs for the deposit of research data in an open access data repository (run by an external organization):
Yes, these costs are eligible if they generated or collected as part of an ERC project and provided that they are in line with the general requirements for direct costs.
- Consumables for people formally not paid by an ERC grant (e.g. undergraduate students) :
They are eligible as long as they can be attributed directly to a project and are identifiable by the Host Institution as such, in accordance with its accounting principles and its general internal rules (i.e. there is a proven track record of each consumed amount).
- Redundancy payments:
Employment-related costs and termination/redundancy payments are considered eligible costs as long as they are in accordance with the usual accounting practice of the beneficiary, are fair and justified and recognised by national law. It is the Host Institution's duty to foresee possible project changes and include corresponding provisions in the (employment) contract. The ERCEA will examine each case individually.
A Principal Investigator should not validate his/her own timesheet because the person validating a timesheet should have an independent view of the work of the Principal Investigator within the Host Institution (e.g. the Principal Investigator's hierarchical superior).
Under FP7, the Principal Investigator is not obliged to spend an equal amount of his/her working time each year on the project, as long as the distribution is in line with achieving the scientific objectives of the project. However, ERCEA encourages an even distribution throughout the duration of the project. Any special time arrangements need to be agreed with the ERCEA beforehand.Timesheets or other means of proof must reflect the actual productive hours spent on the project.
In FP7, the Host Institution cannot charge more costs than the reimbursement for the time the Principal Investigator actually worked on the project, but it can charge less.
In such a case, timesheets should record the actual hours worked on the project for auditing purposes but it should be made clear in the breakdown table or in the explanatory text of the financial report that total actual hours worked were X but the charged hours are only X-Y.The hourly rate should be calculated based on the total hours (and not only based on the charged hours).
In brief, time charged to the project can always be less (but not more) than indicated in the timesheets.
Although in principle Principal Investigators do not need to keep time records if their salary is not charged to an FP7 ERC grant, they should be able to provide evidence of their compliance with the time commitment requirements provided in the corresponding Work Programme (see ERC Work Programmes here).
In FP7, costs of actual hours worked should be substantiated by a time recording system or by alternative evidence providing the same level of reliability as to the reality, accuracy and completeness of the information provided, to allow auditors to verify the financial reports.If a person works 100% on a project and has a contract to this effect, in the absence of timesheets, other appropriate and sufficient alternative evidence to support the declared work arrangements should be provided, provided that it is compliant with the usual practices of the beneficiary.
For FP7 projects, the time necessary to be spent in the office by the staff recruited for the project depends on the rules of the Host Institution and the applicable national legislation. However, according to Article II.15.1 of the General Conditions to the ERC Grant Agreements (Single and Multi-Beneficiary), only the costs of the actual hours worked by the persons directly carrying out work under the project can be charged.
In principle, it is expected from the host institutions to have the human resources necessary for the action at the start of the project.However, for ERC grants in FP7, recruitment costs may be eligible as direct costs.
To be eligible, expenses linked to the recruitment of project staff have to be in line with the general management practice and rules of the Host Institution/beneficiary and comply with the eligibility criteria of Article II.14 of the General Conditions to the ERC Grant Agreement (Single and Multi-Beneficiary), being directly traceable to the ERC project.
In FP7, payments for retired researchers can be charged to the project if they are in line with applicable national law and practice, as well as with the specific rules applicable to and in the Host Institution.
The payments should be made via the Human Resources Payroll system.
For ERC projects under FP7, the number of hours that makes a person-month can vary between different Host Institutions. Beneficiaries must calculate their specific productive hours according to the general practice in the Host Institution.
In case different categories of personnel have different working conditions, individual productive hours may be calculated. For the calculation method and examples, please refer to Part 2 B, section 1 on art.II.15 of ECGA, sub-section 1.(a), in the FP7 Guide to Financial Issues.The benchmark is 1680 hours based on 210 workable days and a 8 hour working day (Guide to financial issues Part 2B, section 1 on article II.15 of ECGA, sub-section 1.(a.2), in the FP7 Guide to Financial Issues).