Overview on SCOs 2014-2020 and 2021-2027 (proposal)

legal reference 2014- legal reference 2021-

SCO-Type Cost category Description 2020 (after Omnibus) 2027 (proposal*) Comments
Up to 7% of eligible direct costs of an --- Art. 49(a), CPR Member State shall not be required to perform a calculation to
operation determine the applicable rate
Administration Costs
Up to 15% of eligible direct staff costs of Art. 68(b), CPR Art. 49(b), CPR Member State shall not be required to perform a calculation to
an operation determine the applicable rate
Up to 20% of direct costs of an Art.68a(1), CPR Art. 50 (1), CPR Member State shall not be required to perform a calculation to
operation (unless operation includes determine the applicable rate
contracts above EU thresholds for works
Staff costs
or supply or service ) (or supply or services for 2021-2027)
flat rate off-the-shelf
Up to 20% of direct costs of an Art. 19, ETC Art.38(3)(c), ETC Member State shall not be required to perform a calculation to
operation determine the applicable rate
Up to 40% of eligible direct staff costs of Art. 68b(1), CPR Art. 51, CPR Member State shall not be required to perform a calculation to
all, excluding staff costs
an operation determine the applicable rate
--- Art. 40(5), ETC Member State shall not be required to perform a calculation to
Up to 15% of the direct staff costs of an determine the applicable rate
Travel & accommodation
operation WORDING CHANGED: original COM proposal on all direct
costs except staff costs - subject to decision in Trilogue
Art. 68(a), CPR Art. 49(c), CPR To be calculated in accordance with art. 48(2)(a), CPR (fair,
Up to 25% of eligible direct cost of an equitable and verifiable calculation method etc.) OR "transfer" if
flat rate Administration Costs
operation already established by another MS for similar operation (AND
beneficiary for 2014-2020)
Art. 68a(2)(4), CPR Art. 50(2)(a), CPR Is this really a SCO or a simplified real cost method? Arguments
unit costs Staff costs 1720h go both ways. In any case the guidance should not be applied
here.
Art. 67(5), CPR Art. 48(1)+(2), CPR
Individually set-up by programmes,
complying with:
- a fair, equitable and verifiable
calculation method based on:
(i) statistical data, other objective
information or an expert judgement;
(ii) the verified historical data of
individual beneficiaries;
(iii) the application of the usual cost
accounting practices of individual
beneficiaries;

- the rules for application of

corresponding unit costs, lump sums
lump sums, flat rates, unit
all and flat rates applicable in Union
costs
policies for a similar type of operation
AND beneficiary;

- the rules for application of

corresponding unit costs, lump sums AND beneficiary - applicable for 2014-2020
and flat rates applied under schemes for
grants funded entirely by the Member
State for a similar type of operation AND
beneficiary;

- flat rates and specific methods

established by or on the basis of this
Regulation or the Fund-specific
Regulations.

draft budget established on a case-by- Art. 67(5)(aa), CPR Attention: change from €100 000 ERDF to €200 000 total cost
case agreed ex ante by the body
selecting the operation, if ERDF < EUR
100 000;
draft budget all
draft budget established on a case-by- Art. 48(2)(b), CPR
case agreed ex ante by the body
selecting the operation, if total costs <
EUR 200.000 ;
for operations with ERDF < EUR Art. 67(2a), CPR Transitional period in Art. 152(7), CPR
100.000 (unless State aid), shall be If flat rate used, category of costs to which flat rate is applied
entirely financed by flat rates, unit costs may be real costs.
or flat rates
mandatory use all
for operations with ERDF < EUR Art. 48(1), CPR Not applicable, if MA cannot perform calculation of simplified
200.000 (unless State aid), shall be cost options.
entirely financed by flat rates, unit costs If flat rate used, category of costs to which flat rate is applied
or flat rates may be real costs.
for small projects with ERDF < EUR --- Art. 24(6), ETC If flat rate used, category of costs to which flat rate is applied
100.000 (unless State aid), shall be may be real costs.
mandatory use - SPF all
entirely financed by flat rates, unit costs
or flat rates
*based on Coreper agreements for a partial mandate for negotiations with the European Parliament; changes possible
Version: August 2019