Calculating payroll and indirect expenses for research institutes

Research institutes are to calculate payroll and indirect expenses together for the various groups of R&D personnel participating in the project.

The institutes are to report the specific hourly rates for the various groups of R&D personnel each year to the Research Council. Registration of hourly rates from the institute sector.

The institute is to use these hourly rates in all grant applications to the Research Council regardless of whether the institute is in charge of the project or is a partner in effective collaboration with the Project Owner (applicant institution).

Collaboration with research organisations in other countries

When a partner is a research institute in another country, you may calculate payroll and indirect expenses in one of the following two ways:

  • using the respective organisations’ own budgeting models;
  • using the actual salary costs (including social security costs), with an added overhead of 25 per cent to cover indirect expenses.

The Research Council's rates for funding of researcher time in the university and university college sector and for health trusts also apply to funding of researcher time for collaborating research organisations in other countries, including research institutes. Any difference between calculated costs and the Research Council's rates must be covered through own or other financing.

If a research institute in another country supplies R&D services to the project, the price is not subject to any restrictions. The costs of such services is to be entered under “Procurement of R&D services” in the grant application form.