Eligible costs

• Direct costs
  • Supplies and services
  • Stocks
  • Costs related to the award of contracts
  • Equipment costs
  • Staff costs
  • Costs of implementing partners
  • Shared costs
  • Cash distribution to beneficiaries
  • Compensation in kind or in cash to beneficiaries
  • Costs of activities by personnel of national administrations
  • Other costs
• Indirect costs

The following direct costs may, notably, be considered as eligible:

• Purchase costs for supplies (goods and equipment) and services delivered to the beneficiaries of the Action, including transport, storage and distribution costs. Goods are consumables which do not have an economic value after minimal use and therefore do not constitute durable equipment.

• Constitution of Stocks of goods and equipment.

• Expenditure incurred by the Humanitarian Organisation related to the award of contracts required for the implementation of the Action.

• Purchase, rent or depreciation costs for new or used durable equipment which is used for the Action.

• Costs of staff assigned to the Action, including actual salaries, social security contributions and other remuneration related costs such as withholding taxes, even if the related employment contracts were concluded before the eligibility period. Identifiable staff costs at headquarters level directly related to the Action may be included. Salaries and costs may not exceed those normally borne by the Humanitarian Organisation. Travel and subsistence costs for staff taking part in the Action may also be eligible, provided they do not exceed those normally borne by the Humanitarian Organisation.

• Actual costs incurred by the Humanitarian Organisation’s implementing partners (see section 7 of the Single form) directly attributable to the implementation of the Action.

• A contribution to the country office costs (shared costs) of the Humanitarian Organisation or its Implementing Partner established on the basis of an equitable cost allocation system applied to all of the Actions supported by the country office in question.

• The support in the form of a distribution of cash to the beneficiaries.

• Costs arising from compensations in-kind or in cash to the beneficiaries for any activity not covered by an employment contract, largely to encourage motivation, availability and involvement on the part of those concerned in the implementation of activities that are part of the Action.

• Costs of activities by personnel of national administrations to the extent that the concerned administrations would not have carried out these activities if the Actions were not undertaken.

• Other costs deriving directly from the requirements of the Grant Agreement (dissemination of information, monitoring in the case of food aid, evaluation, reporting, translation, reproduction, insurance, etc.) including financial service costs (in particular bank fees for transfers and, when required by the Commission, financial guarantees).

For information on winding-up costs please refer to the section related to winding up activities.

A percentage of direct eligible costs of the Action, not exceeding 7%, may be claimed as indirect costs.

Indirect costs shall not be eligible where the Agreement concerns the financing of an Action conducted by a body which is already receiving a running cost grant from the Commission during the period in question.



References and useful links

• General conditions, Article 18, 22.6
• Fact sheet D.3
• Fact sheet D.4