Calculating payroll and indirect expenses
Calculate the rates for companies, the public sector and other entities that are not research organisations as indicated below.
Each of these companies/entities may calculate payroll and indirect expenses for their internal R&D personnel together as a stipulated hourly rate. The hourly rate is to cover payroll costs with additional overhead for social security costs and indirect expenses of relevance to the R&D participant’s activities in the project. The hourly rate for the individual participant is calculated on the basis of the agreed annual salary. The overhead for indirect costs must be substantiated by real costs entered into the entity’s accounts. The following rules apply for calculation of hourly rates:
- The hourly rate is determined on the basis of the agreed annual salary, with a calculation rate that corresponds to the entity’s actual indirect expenses. The maximum calculation rate is 1.2 ‰ of the annual salary.
- The hourly rate may not exceed NOK 1 100/hour.
- The number of Research Council-funded project hours per year for each individual may not exceed 1 850.
You may use an average hourly rate for budget calculations in the grant application. If funding is awarded, the project accounts must be based on the actual salary for each individual.