What

The costs in this category cover the costs that a third party has for resources it contributes to the action (i.e. made available for use by the project). In Horizon 2020 this could be made available for free or against payment. This can include incorporation of a seconded personnel in the project, made available by a third party, or for example the use of lab equipment made available by the third party.

Difference between Horizon Europe and Horizon 2020

It is still possible in Horizon Europe to work with in-kind contributions, though it is categorised in a different way than in Horizon 2020 since no specific article for in-kind contribution exists anymore.

“In-kind contribution against payment”

The notion of ‘in-kind contributions’ against payment does not exist anymore in the Corporate Grant Agreement of Horizon Europe. In-kind contribution can only refer according to the Financial Regulation to in-kind contributions free-of-charge (see in beneath).

If there is second personnel from a third party you will count on, then this should be included as your personnel cost under category A, but under personnel categery A3 in the budget table “seconded personnel”. If you will use equipment or hire a service, then it should be included under the purchase costs.

In-kind contribution free of charge

This is in the program period 2021-2027 solely possible in Horizon Europe. In the AMGA on page 9 (and further in art 6(1) and art 9(2)) dedicated explanation is given. The costs must be declared in the relevant cost category depending on the type of cost (as for “in-kind contribution against payment”) as if they are costs of the beneficiaries themselves. So seconded personnel should be included as category personnel cost A3.

Be aware

• Only direct costs must be reported (no indirect costs) – there is no difference anymore as was the case in Horizon 2020, if the in-kind contribution is used on the premises of the beneficiary or not
• The third parties that provide you in-kind contribution free of charge should be mentioned in part B-table 3.1j in the RIA/IA template
• If on a later stage beneficiaries who want to use in-kind contributions free of charge, it is still possible to include them through a simplified approval procedure though it is advisable to foresee an amendment.
• If free of charge, it should NOT be mentioned as income/revenue in the budget table.
• Also affiliated entities can use in-kind contributions free of charge, such as the beneficiaries.

Other details

• Seconded personnel who are researchers should be included in the researchers’ table (p. 11 in RIA/IA proposal template)
• Seconded personnel (former in-kind contribution against payment) should NOT be included in table 3.1.j in the proposal in the technical annex