IIFs and IOFs are two separate types of awards, intended for different
recipients. However the budgets for both awards are very similar and therefore
this document applies to both types. This document aims to explain the types of
eligible expenditure for the Marie Curie IIF/IOF awards and where these should
be coded to on the University Financial System (UFS). This information is taken
from Annex III of an EC document entitled the ‘People Work Programme’ (to view
this document click ‘People’ on the following page
http://cordis.europa.eu/fp7/wp_en.html#people).
1. Budget categories for IIFs and IOFs
2. Overheads
3. UFS Task descriptions
1. Budget Categories for IIF & IOFs
There are nine EC budget categories and the EC refer to these as 'Eligible
Expenses'. They are listed A-I below and make up the Community
Contribution.
The table below shows how the Community Contribution for Marie Curie Fellowships
is categorised by the EC, how these categories relate to the UFS budget tasks
and which apply to IIFs and IOFs.
|
Marie Curie Community Contribution
|
UFS Categories
|
|
Task
|
Description
|
|
A
|
Monthly Living and Mobility Allowance
|
1
|
Staff Allowances
|
|
B
|
Travel Allowance
|
1
|
Staff Allowances
|
|
C
|
Career Exploratory
|
1
|
N/A for IIFs/IOFs
(Staff Allowances)
|
|
D
|
Contribution to the participation expenses of eligible researchers
|
2
|
Participation Expenses
|
|
E
|
Contribution to the Research/Training/Transfer of Knowledge Programme Expenses
|
3
|
N/A for IIFs/IOFs
(Host Expenses – Research)
|
|
F
|
Contribution to the Organisation of International Conferences, Workshops and Events
|
4
|
N/A for IIFs/IOFs
(Host Expenses – Conferences)
|
|
G
|
Management Activities (inc Audit)
|
5
|
Host Expenses –Mangt Expenses
|
|
H
|
Contribution to Overheads
|
All
|
All Tasks - Overheads
|
|
I
|
Other Costs
|
6
|
Only applies to some IIFs
|
2. Overheads
Overheads can be claimed at 10% of all costs except
subcontracting (audit for example). The UFS calculates overheads automatically
and apportions this budget to the Chest: Department at the ratio of 66%:34%.
3. Description of Tasks
Task 1: Staff Allowances (A-C)
Departments should not manually code any costs to Task 1 on the UFS. The
following categories are fixed by the EC and are paid directly
to the Fellow via Payroll. The allowances payable are based on the Marie Curie
rate and can be found in Annex 3 of the People Work Programme. The amounts
payable are detailed in the fellow’s Employment Contract.
A Monthly Living Allowance –
this cost is based on a monthly flat rate as set out in Table 1 of Annex 3
multiplied by the correction coefficient for the UK (110.2 for the UK as per
Table 3). This allowance is a gross allowance and the net salary results from
deducting all compulsory direct taxes and social security contributions.
Mobility Allowance –
this monthly allowance (as defined in Annex 1) takes into account the family
situation of the researcher. This amounts to €800 per month for researchers with
a family and €500 per month for researchers without family – these figures mist
be multiplied by the correction coefficient in Table 3.
B Travel Allowance - this
is a fixed allowance (set out in Table 2 of Annex 3) and is based on the direct
distance between the location of origin and host institution of the researcher.
Travel and Subsistence cannot be charged to this Task.
C Career Exploratory Allowance –
not applicable for IIFs or IOFs.
Payment of these allowances to the Fellow should be organised through your
departmental administration and payroll.
Departments should check that the EC Contract date is the same as the Employment
Contract date. If not, please contact Applications for advice.
The Research Operations Office will claim these fixed allowances on the basis of the EC Contract. If the
grant runs its full duration, the Research Operations Office will have claimed the allowance that the
fellow is entitled to in full by the end of the grant. Any variance between the
monies received from the EC and paid to the fellow for these allowances will be
adjusted for at the end of the grant, once the Research Operations Office have received the final payment
from the EC.
Task 2: Participation Expenses (D)
Expenses that relate to the eligible researcher(s) should be
coded to Task 2. These are expenses made available by the Department for the
researcher’s costs. These include travel and subsistence, meetings, conferences
etc for the benefit of fellow being paid by the grant and research costs.
The budget is calculated on a fixed amount per researcher per month; €800 per
researcher-month for lab based research projects and €400 per researcher month
for non-lab based projects. (These figures differ on other types of Marie Curie
projects.)
Please note that expenses incurred by researchers whose salary is not paid from
the grant SHOULD NOT be coded to this Task.
Host Expenses generally are expenses which are incurred by the
host and are not related to the named researchers. Host expenses are
not awarded for IIFs/IOFs.
Task 3: N/A = Host Expenses – Research (E) - N/A for
IIFs/IOFs task 3 will not show.
Task 4: N/A = Host Expenses - Conferences (F) - N/A for
IIFs/IOFs task 4 will not show.
Task 5: Host Expenses – Management (G) – these costs cover
management costs and audit fees. For IIFs or IOFs up to 3% of the budget is
allocated to management
Task 6: Other Costs (I) – N/A for IOFs. For IIFs
only €15,000 may be awarded during a possible return phase (N/A during
the initial phase) for costs relating to the integration of the researcher
in the host institution.
If you have any questions on the information in this document
please contact your Awards Administrator.
