Overheads

Overheads are all those eligible costs that cannot be identified and calculated by the beneficiary as being directly attributed to each project. Overheads comprise costs connected with infrastructures and the general operation of the organisation such as hiring or depreciation of buildings and plant, water/gas/electricity, maintenance, insurance, supplies and petty office equipment, communication and connection costs, postage, etc., and costs connected with horizontal services such as administrative and financial management, human resources, training, legal advice, documentation, etc.

In Horizon 2020, the overheads are calculated on the basis of a 25% flat-rate of the total direct eligible costs, excluding direct elgible costs for subcontracting and financial support to third parties.

(Synonym: Indirect Costs)