Calculating payroll and indirect expenses for the university and university college sector

For applications submitted up to 31 December 2025, applicants must use  the Rates for support for researcher time and research fellowships to calculate support to cover personnel costs and indirect costs in the project. Costs that exceed the maximum amount of support must be financed by own or other funding.

For new applications received for the first time from 1 January 2026

Organisations in the higher education sector (the higher education sector) must use the TDI model when budgeting and recording personnel costs and indirect costs in applications to and in projects funded by the Research Council. 

Costs for academic staff, including research fellows, as well as technical staff and research support, include direct personnel costs. In addition, there are the organisation's rates for indirect costs. The applicable rates for indirect costs are calculated by the organization's finance manager.

Personnel costs and indirect costs in the application budget

Personnel costs and indirect costs must be budgeted together under the cost type Personnel and indirect costs in the application's budget. In projects with partners, personnel and indirect costs  must be budgeted for each of the organisations participating in the collaboration.

Costs for supervision of research fellows

When the project manager or other project participants are supervisors for research fellows funded by the project, costs for academic supervision of these research fellows may be entered as project costs. Costs for supervision must be based on the supervisor's FTE cost and be entered together with other research time the supervisor has in the project.

Calculation of support for personnel costs and indirect costs in the higher education sector

We finance personnel costs and indirect costs in the same way as other approved project costs. This means that we calculate support against the total project costs you have. The call states what the maximum project support is. Project costs that exceed the maximum project support must be financed from own funds or other support.

Personnel and indirect costs in the project accounts

Accrued personnel costs and indirect costs must be entered in the project accounts. In projects with partners, each organisation must keep project accounts for its project activities.

In the higher education sector, personnel costs and indirect costs can be entered together or as separate cost lines.

The project accounts are the basis for financial reporting and the payment requirement to the Research Council.