Grants, costs, co-funding and budget
22a.Q: Which cost accounting systems apply to this call?
22b.Q: Can a flat-rate hourly rate be used; if so, is this a fixed hourly rate?
22c.Q: What requirements apply to hourly rates?
A to questions 22a to 22c:
The SME Hightech call 2026 falls under the PPP Innovation Scheme (from 2024). Eligible costs may be calculated according to one of the three standard cost systems as described in Articles 11 to 14 of the Framework Decision on EZ Subsidies. These also explain the corresponding hourly rates.
23 Q: Do the SME and the university, as partners within a single consortium, have to follow the same funding system?
A: No, they do not. Each participant may choose its own cost system. This must remain the same for each participant throughout the entire duration of the project, and all activities within this project must therefore be administered accordingly. Please note, however, that if the integrated cost system (IKS) is chosen, the organisation in question must have a valid IKS registration with RVO.
24 Q: Can the grant under this scheme be used to pay (in full or in part) a researcher who is already in permanent employment?
A: Both an SME and a research organisation may use this grant for a new or existing researcher.
25 Q: Is a private cash contribution still required for this call?
A: No, a cash contribution from SMEs is not required for this call.
26 Q: What is the permitted ratio between the total costs of the SME and the total costs of the research organisation?
A: Given that SMEs are regarded as the lead organisations in the projects under this call, we expect the SME (or the consortium of SMEs) to incur costs amounting to at least twice those of the research organisation involved. In other words, the SME’s costs must account for at least two-thirds of the total project costs.
27 Q: What exactly does ‘in-kind co-financing’ mean?
A: In-kind co-financing is a contribution to the project that is not provided in cash, but, for example, in the form of staff, materials, equipment or facilities.
The costs of an organisation’s (large company, SME, research organisation, etc.) own staff count as an in-kind contribution towards that organisation’s total project costs. An in-kind contribution can never be used to finance the costs of another organisation.
If a large company or SME deploys its own staff on the project, this does not constitute an in-kind contribution towards the research organisation’s costs. Those staff costs remain the company’s own costs. This naturally applies vice versa to an in-kind contribution from a research organisation.
28 Q: Do the amounts include VAT?
A: The method for calculating costs is explained in section 6.3 of the call documents. This section contains information on eligible costs and the VAT issue.
29 Q: Is it correct that the maximum grant for a project is 450,000 euros? Of which 300,000 euros is for one or more SMEs and 150,000 euros for a research organisation?
A: In addition to the amounts mentioned, there are requirements regarding the grant percentage. Below is a full description of what can be applied for:
SME(s): up to 50 per cent of the own costs per SME and no more than 300,000 euros for the SMEs combined
Research organisation(s): up to 80 per cent of direct costs per research organisation and no more than 150,000 euros for the research organisations combined
The SME (or consortium of SMEs) must incur at least twice as many costs as the research organisation(s) involved
30 Q: If an SME pays the remaining 20 per cent of the research organisation’s costs, are those costs considered eligible costs for the SME?
A: No, these costs are not considered eligible costs for an SME. Each participant calculates its own costs for the activities carried out by its organisation as part of the proposed research. If an SME pays the remaining 20 per cent of the research organisation’s costs, this is regarded as cash co-financing for the project.
31 Q: Can this grant be used in conjunction with other grants? For example, WBSO, Eurostars, etc.
A: Under certain conditions, the combination of grants is permitted. This depends on the terms and conditions of each scheme. It is important to consult the relevant grant-awarding bodies. For this SME High-Tech call, the scheme concerning the cumulation of different grants is based on the Framework Decision on national EZK and LNV grants.
However, the WBSO is not a grant, but a tax incentive. It is possible to combine the two. Please note that the project records must comply with the conditions of both schemes.
32 Q: Can any training costs for employees be covered?
A: Unfortunately, training costs are not included among the eligible costs under this scheme. You can read more about the eligible costs.
33. Q. Is an accounts statement required as part of the project accountability report?
A: Section 6.8 of the call for proposals sets out the requirements for the finalisation of the projects.
