Additional Costs:

The Community contribution is calculated as a maximum percentage (%) of the eligible cost in addition to those already covered by other public funds than the financial contribution from the Community, always within the limits permitted by the intensity of the public support, regulated by the Community framework for the state aid to the research and technological development.

When this cost model is used by non profit higher education institutes or similar beneficiaries (not subject to the Community State aid framework) the Community financial contribution could cover the 100% of the additional costs, providing that the co-financing principle is respected and therefore conditioned to the demonstration that other costs exist (actually incurred). This is the case for example of an organisation working on additional cost model entitled to be funded at 100% rate of its additional costs. This organisation is not limited to charge to the project only the cost of personnel recruited on purpose for the action. It may charge also the cost of permanent staff or personnel dependent on external funding, as an additional cost, at the condition that they may demonstrate that those costs exists.

Please note: A physical person participating as a legal entity in a project must use the AC model. A non commercial and non profit organisation may also opt for the AC model, provided that it can demonstrated that they do not have an accounting system that allows the share of their direct and indirect costs relating to the project to be identified. Note that physical persons cannot charge own salary costs – they would be better forming  a company.

For contractors using the additional cost model, costs shall be limited to the actual costs of the personnel employed on the project (gross remuneration and related charges) where the latter has concluded:

·            a temporary contract for Community RTD project Permanent personnel paid for working full-time for the contractor is excluded from this cost-charging system, except where “professor” or staff are used for management;

·                          a temporary contract for completing a doctorate;

a contract which depends upon external funding additional to the normal recurring funding of the contractor; in this case, the costs charged to this contract must exclude any costs borne using such recurring funding".

·        Or where cost of research by existing staff when paid separately for this element

 

For example, a researcher may have a permanent-working contract, which depends partially by external funding.  The working contract of this researcher mentions explicitly that a part of the salary of the researcher is subject to its involvement in specific activities financially supported by external funding (like the financial contribution of the Community to an indirect action of the FP6). This part of the salary of the researcher, and only this part, is considered to be additional personnel costs that could be reimbursed at 100% (for participants using the AC cost model).

 

	AC FAQs