This document aims to explain the types of eligible expenditure for the Marie
Curie ITN 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. EC budget categories for ITN’s
2. Overheads
3. UFS Task descriptions
1. EC Budget Categories for ITNs
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 and how these categories relate to the UFS budget
categories.
|
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
|
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
|
Host Expenses – Research
|
|
F
|
Contribution to the Organisation of International Conferences, Workshops and
Events
|
4
|
Host Expenses – Conferences
|
|
G
|
Management Activities (Audit)
|
5
|
Host Expenses –Mangt Expenses
|
|
H
|
Contribution to Overheads
|
All
|
All Tasks - Overheads
|
|
I
|
Other Costs
|
6
|
N/A for ITNs
|
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. UFS Task Descriptions
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 (see below). 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 –
€2000 if the fellow stays for more than 1 year.
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 the EC team 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; €600 per
researcher-month for lab based research projects and €300 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.
Task 3: Host Expenses – Research (E) - Research and Training
costs are costs related to the execution of the project which includes
publication of vacant positions, internal joint training actions, teaching
materials and expenses related to the coordination of participants i.e. network
meetings etc. For ITNs this is up to €600 per month.
Task 4: Host Expenses - Conferences (F) - Conferences and
Workshop costs relate to the costs that the host institution incurs for the
organisation of conferences, workshops and events open to participants outside
the network including organisational expenses and participation fees of eligible
expenses from outside the network. The amount is €300 per external researcher
day.
Task 5: Host Expenses – Management (G) – these costs cover
management costs and audit fees.
Task 6: Other Costs (I) – these costs are not applicable here.
If you have any questions on the information in this document
please contact your Awards Administrator.
