How to use funding
This page contains guidelines on funding use for applicants, funding recipients and sites of research.
The funding terms are available in the annually updated document Research Council of Finland funding terms and conditions (PDF). Also read the summary describing the latest updates to the terms (PDF). See the list below for earlier versions.
The terms that apply to a funding decision are sent to the funding recipient as an appendix to the funding decision. Funding terms adopted after a funding decision may include conditions that apply retroactively to decisions made earlier. Such cases are mentioned separately in the terms.
Funding from EU Recovery and Resilience Facility (RRF) - instructions and forms.
How do you begin using the funding granted by the Research Council of Finland?
The funding decision and the related funding terms and conditions can be found in the Research Council's online services. A copy of the decision has been delivered to your research organisation or site of research. This is the university, research institute or equivalent that has signed the commitment by the site of research. The site manages the project’s funding and opens an account for the project in the necessary information systems. Invoices etc. related to the project are managed at the site of research. Please contact the personnel of your own institution, faculty or other research services at the site of research for further guidance.
The decision number is mentioned in the upper right corner of the decision notification. The decision reads: “The Scientific Council for [X] has decided to fund your application. The funding will be granted to the following organisation: [university].”
The PI and of the site of research must give a confirmation of receipt
The site of research of the PI receives and administers the funding granted by the Research Council. Before the funds can be paid, the PI and the site of research (first the PI, then the site of research) must confirm that they will accept the funding. This must be done via the Research Council's online services within eight weeks of the decision date, unless otherwise stated in the special conditions of the decision notification.
Decision notification, review reports and accepting funding (PDF)
The funding has been granted for personal salary (Academy Professor, Academy Research Fellow, Postdoctoral Researcher). Who is the employer? How is the salary paid?
The employer is the site of research that issued a commitment to the application. The funding recipient is employed by this site of research or research organisation. The site of research pays the salary and handles all matters related to the employment. The Research Council of Finland funds the research but does not employ the funding recipient.
The research project wants to hire staff with the granted funding. How should they proceed?
The site of research manages the project’s funding. Please contact the personnel of your own institution, faculty or other research services at the site of research for further guidance. Recruitment and HR management are handled in cooperation with the site of research. The personnel must be employed and their salaries paid by the site of research. As a rule, employment relationships shall comply with the terms and conditions and instructions of the site of research. If there are any conflicts, they will be resolved according to the Research Council's funding terms and conditions relevant to the decision.
How will the practical arrangements for a conference trip/research visit abroad be managed? Who uses the project’s funding to pay the travel expenses bill?
The site of research manages the project’s funding. Please contact the personnel of your own institution, faculty or other research services at the site of research for further guidance. The travel policies and instructions of the site of research will be followed. Request the necessary travel order from the site and remember to see to your insurance coverage. The Research Council of Finland does not handle practical matters related to travel on your behalf.
Where can I find further information on the use of funding?
The site of research manages the project’s funding. Please primarily contact the personnel of your own institution, faculty or other research services at the site of research for further guidance. Also read the terms and conditions attached to the funding decision, which you can find in the Research Council of Finland's online services.
The decision number is mentioned in the upper right corner of the decision notification. The decision reads: “The Scientific Council for [X] has decided to fund your application. The funding will be granted to the following organisation: [university].”
If you have other questions about use of funding, contact us via our helpdesk.
The presenting official who signed the decision notification can provide further information
The decision notification is signed by a science adviser who acted as the presenting official, a senior science adviser, a programme manager or a corresponding official of the Research Council of Finland. The presenting official is familiar with the application and can assist in administrative matters concerning the Research Council that your site of research cannot answer.
If you need more information about the funding decision, get in touch via our helpdesk.
If your question concerns the funding decision itself, select ‘Feedback’ from the menu. If your question concerns the management of a funded project or funding use, select ‘Funding terms or use of funding’.
Can I apply for changes in the funding decision?
See further information and instructions in the funding terms and conditions attached to the funding decision and their Appendix 1: Changes to funding decisions. The application to change the funding decision, or the appeal, is submitted in the online services, where you will also find the decision and the funding terms and conditions concerned. If you need further support, please contact the responsible party and/or the presenting official indicated in the decision notification. Our email addresses are in the format firstname.lastname(at)aka.fi.
All changes to the Research Council of Finland's funding decisions must be approved by the Research Council. Changes are applied for by the project PI via the Research Council's online services. The application must include sufficient justifications and all information needed to handle the case.
Detailed instructions on how to apply for a change in the decision are given in the Research Council's funding terms and conditions.
The following changes can be applied for:
Changing annual instalments in new funding decision
The item “Changing annual instalments in new funding decision” has been removed from the latest Research Council of Finland funding terms and conditions (1 Nov 2023–31 Oct 2024). The change of annual instalments is still mentioned in item 7.1. of the document, “Changing annual instalments in granted funding”.
It is no longer necessary to apply to change annual instalments in the Research Council’s online services. The funding can be normally used throughout the funding period without this change.
If there are significant changes to the cost estimate of the decision during the funding period, funding recipients can notify them in the online services under ‘My applications’ > ‘Decisions’ > ‘Additional information’.
This applies retroactively to previous funding decisions by the Research Council of Finland..
Extending funding period
The funding period may be extended on the basis of a project researcher’s maternity, paternity, parental or childcare leave, or military or nonmilitary service. It may also be extended for other special reasons, such as long-term illness.
Additional grant (i.e. compensation)
A project may be granted additional funding on the basis of a project researcher’s maternity leave or long-term illness. This is possible in funding opportunities that follow the additional cost model (e.g. funding for research post as Academy Professor, funding for research post as Academy Research Fellow).
Changing sites of research
The site of research may be changed if the PI transfers to another site in the middle of the funding period.
Changing Academy Professor funding decision into co-funded decision
Academy Professors may apply to change the funding of their annual salaries so that the salary or a part of it comes from other funding sources.
Changing Academy Research Fellow funding decision into co-funded decision
Academy Research Fellows may apply to change the funding of their annual salaries so that part of the salary comes from other funding sources. This requires that the externally funded salary part has been allocated to research tasks or that the researcher is part of the university’s career system.
Changing Postdoctoral Researcher funding decision into co-funded decision
This change only applies to funding decisions made from calls opened on 1 September 2020 and thereafter.
Declining research grant in full
You can apply to decline a research grant in full if you do not want to receive the funds or if you want to forgo the funds before they are used.
Declining research grant midstream
You can apply to decline a research grant midstream, i.e. while the funding period is still running.
Changing principal investigators
You can apply to change PIs in the middle of the funding period on exceptional and justified grounds. In funding schemes targeted at research organisations, the PI change is made by the main user of the organisation.
Changing decision conditions or purpose of use, substantially changing the research plan
Changes in decision conditions or purpose of use can be applied for on special grounds only. Substantial changes in research plans can be applied for on special grounds only. Minor changes in the research plan do not require approval by the Research Council.
Changing funding proportions of consortium subprojects
You can apply to change the funding proportions of consortium subprojects. The total funding for the consortium must not change.
The Research Council pays granted funding against payment requests and in one or several instalments based on the actual costs incurred. The site of research is responsible for submitting the payment requests, not individual researchers or research teams. Personal grants awarded to individual researchers may be an exception to this rule.
The requests for payment are submitted separately for each funding decision (i.e. decision number) as e-invoices with a specified format. A Finnish company or corporation with a business identity code can also submit the request via the Research Council's online services. More detailed instructions on drafting e-invoices are available in the funding terms and conditions. E-invoices cannot include attachments, and we do not accept invoices sent as email attachments.
Finnish universities and universities of applied sciences can request advance payment from the Research Council. As a rule, the one-off advance amounts to 10% of the Research Council's funding contribution. Under the Finnish Act on Discretionary Government Transfers, an advance may be paid if it is justified from the point of view of the use of the transfer. However, we do not pay advances on mobility grants, research infrastructure funding or funding to strengthen university research profiles.
The audit obligation depends on the funding scheme. You can check the terms and conditions attached to the funding decision to see whether the audit obligation applies to your funding.
Funding decisions on research infrastructures, strategic research, flagships, Centres of Excellence (CoE) and university research profiling are subject to the obligation regardless of the total amount granted (individual decision or consortium in total). The eight-year CoE term is split into two parts (5 + 3 years).
The audit obligation also applies to those Academy Programme funding decisions where the total funding granted by the Research Council (individual decision or consortium in total) exceeds 1 million euros.
We may also request the auditor’s report separately, if necessary. In addition, we may commission a sample-based audit in accordance with our own annual audit plan.
The audit obligation, the project implementation and the compliance with the terms and conditions are always examined in line with the terms in force at the time of the decision. A funding decision may also be accompanied by special conditions. The audit proceeds based on the report template, taking into account the funding scheme audited and crossing out unnecessary sections. Make sure to contact the auditor in good time before the end of the funding period. The final approval of the costs will be given only after the project’s audit report has been submitted to the Research Council.
The audit is a way to ensure that the reported cost accrual corresponds to the total costs of the project. The costs must have been incurred during the funding period mentioned in the funding decision, taking into account any extensions granted. The only costs partly incurred after the funding period that are accepted are the costs of the auditor’s report. As the audit costs must be included in the final payment request, it is important that the audit invoice is delivered promptly.
Costs incurred before the start of the project will not be accepted, regardless of when they were paid. Similarly, costs incurred after project completion will not be accepted. However, the invoice may be dated after the funding period, provided that the cost has accrued on an accruals basis during the project. For example, invoices for outsourced services may arrive and may be paid only after the end of the validity of the funding decision. The invoice is acceptable as project costs if the work on which the invoice is based was carried out while the decision was active.
In the project’s books, the project costs must be identifiable and their connection with the accounting and reporting must be visible. For example, the costs may be identifiable by decision number or cost pool. As a rule, the Research Council's funding terms and conditions always require that that the hours worked on the project are tracked. If the work-time tracking has not been set up as required, the salaries of the person in question might not be accepted as project costs. The person’s supervisor or the project PI shall confirm the hours worked in such a way that they are recorded in the tracking system.
The auditor’s report must be submitted to the Research Council's Registrar’s Office within three months of the end of the funding period. The cost of the auditing must be included in the last request for payment. The auditor’s report template is available on the page How to use funding (under ‘Forms’), and it serves as the basis of the audit regardless of when the funding decision was made.
Funding from EU Recovery and Resilience Facility (RRF) - instructions and forms
The Research Council of Finland, Finnish universities and government research institutes apply the so-called full cost model. The full cost model applies to most of the funding granted by the Research Council, and it affects the way in which funding applications and funding decisions are made, how funding is used, and how the use of funds is reported.
How the full cost model is applied at the application stage
- Before submitting the application, applicants shall negotiate with the site of research about the tangible support that the site will provide for the project. On the application form, give an overall cost estimate and a funding plan for your project. Draft the application so that the Research Council's contribution to funding comes to no more than 70% of the total costs of the research project.
- In the application, indicate the percentage for indirect employee costs, the overheads percentage and the coefficient for effective working hours applied by your organisation at the time of application submission. Calculations in accordance with the full cost model rely on these coefficients. Check the coefficients from the administration at your organisation. The organisation will supply the coefficient for effective working hours to be used in applications to the Research Council, calculated based on average effective working hours.
- The commitment issuer at the site of research will ensure that the information given in the application is approved by the site, and commit to them when issuing the commitment.
Full cost model: principles and definitions
The full cost model applies to how funding applications are drafted and to how funding decisions are prepared, made and executed. The model also applies to requests for payment.
In the Research Council's funding, the starting point for reporting in connection with payment requests is derived from project accounting based on business accounting, which records the direct costs of the project. In addition, calculated overheads and indirect employee costs are allocated to projects. Separate reports on the calculated cost items, based on the organisation’s financial statements, shall be submitted to the Research Council Registrar’s Office annually.
The overheads percentage approved in the funding decisions will be in force for the entire funding period.
Definitions
- Full cost model refers to a cost calculation method where all costs of an organisation are allocated to a cost object (e.g. a project) in accordance with the matching principle, regardless of the funding source. This is based on the direct costs for effective working hours in accordance with the matching principle. Other direct and indirect costs are directly allocated to the cost object by using a coefficient for effective working hours and an overheads percentage. Under the full cost model, each funder decides its own funding contribution to the total costs in line with its own principles.
- Effective working hours refers to the number of hours worked on a specific cost item, excluding paid or other absences.
- Paid absences cover all salary costs arising from statutory or other absences, such as annual leave, leave due to the birth and care of a child, sick leave and education periods, and time spent on trade union activities, labour protection, cooperation, etc. under collective agreements and labour legislation.
- Direct costs typically include direct salaries and project costs for special equipment and special premises, travel expenses and other relevant research costs (that can be directly allocated), for example chemicals or services purchased.
- The coefficient for indirect employee costs is calculated as a percentage of the amount of direct wages allocated to the calculation item. In practice, the coefficient means that the indirect employee costs are allocated as averages. When calculating the average coefficient for indirect employee costs, the holiday pay and holiday bonus are allocated as indirect costs on an accrual basis based on the holiday earned (not taken) during the project.
- Overheads are allocated to the final cost objects with an overheads percentage calculated as a percentage of the total sum of the salaries and indirect employee costs for effective working hours. Part of the overheads is distributed between all tasks of the organisation. If the organisation’s cost structures in different task components essentially differ from each other, the overheads percentage must be calculated separately for each task. According to the matching principle, the costs arising in one single result area (e.g. education) must be allocated exclusively to that area.
- Self-financing percentage refers to the organisation’s own funding contribution to the total costs of a co-funded project (the contributions of all other funding bodies have been deducted). In keeping with the funding terms and conditions, a university or research institute can finance its own contribution with, for instance, discretionary government transfers received for operational expenditure, returns from business activity, donations or other external funds.
- A funder can for various reasons define certain cost items as ineligible for support. These may include costs that arise outside the eligibility period for support, or other costs, taxes or funding costs not related to the activity in question. Instead of investment costs, depreciations are often accepted as eligible for support.
Learn more
- The report by the STREAM working group (PDF, in Finnish) contains a recommendation on costs included in the overheads percentage as well as a recommendation on costs included in the coefficient for indirect employee costs.
Below is a list of our funding terms and conditions. The terms and conditions that apply to an individual funding decision are appended to the decision.
2023
- Funding terms and conditions 1 Nov 2023–31 Oct 2024 (PDF),
summary of updates (PDF) - Funding terms and conditions 1 Jun–31 Oct 2023 (PDF),
summary of updates
2022–2023
2020–2021
- Funding terms and conditions, 26 May 2021(PDF), summary of updates
- Funding terms and conditions, 2 Nov 2020 (PDF), summary of updates
- Funding terms and conditions 2020–2021 (6 May 2020, PDF)
2019–2020
2018–2019
2017–2018
2016–2017
- Funding terms and conditions 2016–2017 (21 March 2017, PDF)
- Funding terms and conditions 2016–2017 (15 June 2016, PDF)
2015–2016
- Funding terms and conditions 2015–2016 (16 March 2016, PDF)
- Funding terms and conditions 2015–2016 (31 Aug 2015, PDF)
2014–2015
- Funding terms and conditions 2014–2015 (19 March 2015, PDF)
- Funding terms and conditions 2014–2015 (1 Dec 2014, PDF)
2013–2014
2012–2013
The Research Council of Finland’s funding terms and conditions do not provide comprehensive guidance on all issues or situations: the guidance provided by the sites of research complements the Research Council’s guidance. The financial management of funded projects is carried out at the sites of research.
Cost coefficients and making changes to them
How do we submit the cost coefficients to the Research Council?
A representative designated by the concerned research organisation, who has administrator access to the online services (SARA), can enter and update the cost coefficients of the site of research in the system. There is no need to send the information elsewhere separately. The coefficients used in the funding decision are those in force when the call closes, not the latest coefficients.
The coefficients cannot be “updated” to newer ones if the application is processed a second time, for example in the context of an application to change the funding decision.
Will the coefficients used for payment change if the coefficients of my site of research change during the project?
No, they will not change. The coefficients are locked for the duration of the project, and the coefficients in force when the call closes are the ones that are applied.
In addition, the coefficients will not be updated to newer ones if the application is processed a second time, for example in the context of an application to change the funding decision.
Will the coefficients used in the funding decision change if I change sites of research?
If the site of research changes, the coefficients in the funding decision can be updated to reflect the new site. However, the overall funding will not change.
If the coefficients at the new site of research are lower than in the original funding decision, and they have not been altered, the site of research has to submit the payment requests to the Research Council according to the lower percentages based on the accounting.
The coefficients can only be changed if the site of research changes and only by applying for the change.
Use of funding
How do I know if the funding decision is subject to any special conditions (e.g. early payment)?
For information on any special conditions, please refer to the decision notice and its section on special conditions.
How closely must the funding recipient monitor/comply with the annual instalments indicated in the funding decision?
The main rule is that annual instalments are non-binding (i.e. you can spend more or less than the amount indicated in the original plan), as long as the money is used for activities in line with the research or action plan. The final amount in euros indicated in the decision can be used until the end of the funding period.
Do I have to apply for a change of annual instalments?
The item “Changing annual instalments in new funding decision” has been removed from the latest Research Council of Finland funding terms and conditions (1 Nov 2023–31 Oct 2024). The change of annual instalments is still mentioned in item 7.1. of the document, “Changing annual instalments in granted funding”. However, it is no longer necessary to apply to change annual instalments in the online services. The funding can be normally used throughout the funding period without this change.
If there are significant changes to the cost estimate of the decision during the funding period, funding recipients can notify them in the online services under ‘My applications’ > ‘Decisions’ > ‘Additional information’.
This also applies retroactively to previous RCF funding decisions.
Are costs incurred outside the funding period eligible?
No. Costs incurred before the project has started or after project completion will not be accepted.
For instance: A project’s funding period ends in August. In August, a person buys tickets for a conference that will take place in September (after the end of the funding period). The person cannot buy travel tickets before the start of the funding period for a conference taking place during the funding period.
Changes to original funding decision
In which cases must I apply for a change to the funding decision?
For a list of situations that require an application to change the funding decision, see How to use funding. More detailed instructions on how to apply for a change can be found in Appendix 1 of the decision notice: Instructions on how to apply for changes to funding decisions.
If you need further advice, please contact us via our helpdesk. The RCF Finance Group does not answer questions related to the change application process.
Can the euro amounts for the type of expenditure (salaries, equipment, travel) be modified from what they were in the original funding application? For example, if I need more money for travel and less for equipment.
The types of expenditure are non-binding, i.e. changes that support the implementation of the research and interaction plan are eligible.
Changes in the types of expenditure do not need to be reported, but significant deviations in the use of funding (annual budget in euros) should be reported via the online services (under the project’s additional information). For example, an amount in euros equivalent to approximately four months’ researcher salary (incl. indirect employee costs and overheads) is considered a significant deviation. When providing additional information: briefly state the reason, the amount in euros and the percentage.
Salary
Can the project’s funding be used to pay the PI’s salary?
Yes, with certain restrictions. Read more in section 9.3 of our funding terms and conditions. The funding terms are also available in the online services with the decision in question.
What does ‘effective working hours’ mean? How are they counted?
This question primarily concerns the funding recipient’s financial administration, and they can best answer it.
The term ‘effective working hours’ refers to the number of hours worked allocated to a specific cost item, excluding paid or other absences.
The coefficient for effective working hours is an average percentage per site of research, i.e. an estimate of how much effective working time is available on an annual basis, taking into account holidays and other absences.
In most cases, the percentage is just over 80 %. It is used in budget planning. Reporting is based on the actual hours worked, i.e. the correct hours allocated.
How do I know if the task classification data in the specification of full-time equivalents I used for the payment is correct?
More information on the task classification
Payment and auditing
I handle invoicing on behalf of an organisation that is new client to the RCF. Where do I get instructions on how to make my first payment request?
Advice to new clients is provided by the Finance Group, including preparing the organisation’s electronic form/request for payment. Contact us via our helpdesk.
I have received an RCF grant of more than 1,000,000 euros. Does it need to be audited? What if I am part of a consortium whose total grant exceeds 1,000,000 euros, but my share of the total is less than 1,000,000 euros?
An audit must be carried out in both cases described above. Guidance for each funding scheme can be found in the funding terms and conditions sent with the funding decision. The site of research and the PI together submit to the Research Council an auditor’s report on the use of the research funds within the project.
What is accepted in the specification of SRC EU matching funds? Can it include other costs?
Answers to questions about the use of SRC matching funds can be found here: STN-vastinrahoituksen talousraportointiohjeet 2020 (PDF, in Finnish).