{
  "url": "https://openlegislation.uk/eu-regulation-2013-1303/article-68",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-1303/article-68.json",
  "legislation": "eur/2013/1303",
  "legislation_title": "Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-1303",
  "path": "article/68",
  "kind": "article",
  "number": "68",
  "heading": "Flat-rate financing for indirect costs concerning grants and repayable assistance",
  "text": "Where the implementation of an operation gives rise to indirect costs, they may be calculated at a flat rate in one of the following ways:\n(a)a flat rate of up to 25 % of eligible direct costs, provided that the rate is calculated on the basis of a fair, equitable and verifiable calculation method or a method applied under schemes for grants funded entirely by the relevant authority for a similar type of operation and beneficiary;\n(b)a flat rate of up to 15 % of eligible direct staff costs without there being a requirement for the relevant authority to perform a calculation to determine the applicable rate;\n(c)a flat rate applied to eligible direct costs based on existing methods and corresponding rates, applicable in ... policies for a similar type of operation and beneficiary.\nThe appropriate authority may make regulations to supplement the provisions on the flat rate and the related methods referred to in point (c) of the first subparagraph of this paragraph.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules applicable to the general budget of the Union, amending Regulations (EU) No 1296/2013, (EU) No 1301/2013, (EU) No 1303/2013, (EU) No 1304/2013, (EU) No 1309/2013, (EU) No 1316/2013, (EU) No 223/2014, (EU) No 283/2014, and Decision No 541/2014/EU and repealing Regulation (EU, Euratom) No 966/2012."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Art. 68 substituted (31.12.2020) by The European Structural and Investment Funds Common Provisions (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/785), regs. 1, 11(9)(a); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in Art. 68 omitted (31.12.2020) by virtue of The European Structural and Investment Funds Common Provisions (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/785), regs. 1, 11(9)(b); 2020 c. 1, Sch. 5 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Art. 68 substituted (31.12.2020) by The Agriculture (Legislative Functions) (EU Exit) Regulations 2019 (S.I. 2019/748), regs. 1, 85; 2020 c. 1, Sch. 5 para. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/1303/article/68",
    "retrieved_at": "2026-11-01T14:48:08.647663+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}