Overheads

Academy research funding decisions made in 2008 or earlier include an overheads percentage of 12.5 per cent, intended to be used for the basic facilities of research. The organisation concerned can use the granted overheads to cover indirect research costs. These include costs arising from the research, relating to office and laboratory premises, equipment and services (incl. computer equipment, telecommunication, telephone, mailing, copying and library services). If the organisation charges less than 12.5 per cent for the overheads, the funding can be used for the implementation of the research plan, i.e. for direct research costs. The principal investigator of the project and the organisation shall agree on this.

The full cost model is not applied to decisions regarding calls that were carried out in 2008 or earlier. Further, the model is not applied to calls that were open in 2008 and to decisions that have been made or will be made in 2009 on applications submitted to such calls. The overheads percentage to be included in these decisions is 12.5 per cent. These calls include applications for Academy Professorships, Academy Research Fellowships, funding for Senior Scientists, researcher training and research abroad, doctoral studies of employed people, mobility in working life, and science academies and science policy associations. The full cost model is not applied to the operating grants of graduate schools that were open for application in August 2008.

In decisions regarding calls that are carried out in 2009 or later, the Academy’s funding contribution for a project will be a maximum of 80 per cent of the total project costs. The percentage is applied equally to all project cost items, i.e. to both direct and indirect costs and to overhead costs. The Academy will provide more detailed instructions regarding acceptable costs for each funding instrument.