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If a PhD candidate works part-time for a beneficiary, in an in-kind contribution free of charge, does the beneficiary declare costs of in-kind contributions for this 10% work in "Other direct costs"?

Question details: 
On the in-kind contribution without payment: if a PhD candidate works 10% of his time for a beneficiary, in an in-kind contribution free of charge, does the beneficiary declare costs of in-kind contributions for this 10% work in "Other direct costs"? If yes, how does the beneficiary give the corresponding funding to the university paying for the PhD candidate? Under the "financial support for third parties" section?
Answer: 

‘Financial support for third parties’ is an option which is not applicable in most grants; it has nothing to do with ‘in-kind contributions provided by third parties’.
If the in-kind contribution is free of charge (or, as you write, ’without payment’), the university does NOT receive a payment for seconding the PhD candidate. If the university charges the beneficiary for providing the PhD candidate, this is considered an ‘in-kind-contribution against payment’. The beneficiary charges the costs it incurs under the category A.3 (costs of personnel seconded by a third party against payment) and reimburses the university.