How to use funding
This page provides 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's funding terms and conditions (PDF). Also read the summary describing the latest updates to the terms (PDF). See the archive 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 RCF funding?
The funding decision and the related funding terms and conditions can be found in the RCF 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.
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 funding terms appended to the funding decision. The decision and the terms are available in the RCF online services.
The decision number is mentioned in the upper right corner of the decision notification.
If you need more information about the use of funding, get in touch via our helpdesk.
Can I apply for changes in the funding decision during the funding period?
In certain circumstances and under certain conditions, you can apply for changes in a funding decision.
The application is submitted via the online services. The possible types of changes and the instructions on how to apply for a change can be found in the funding terms and conditions attached to the funding decision or on our website (How to use funding > Changes to funding decisions).
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, a PI change does not require a separate application. The main user of the organisation can make the change, with approval from a competent representative of the site of research, in the online services without further notification.
The RCF pays granted funding against payment applications and in one or several instalments based on the actual costs incurred. The site of research is responsible for the payment applications. An individual researcher or a research team may not submit a payment application to the RCF. Personal grants awarded to individual researchers are an exception to this rule.
The applications for payment are submitted separately for each funding decision (i.e. decision number) as online invoices with a specified format. A Finnish company or corporation with a business identity code can also submit the application via the online services. More detailed instructions on drafting online invoices are available in the funding terms and conditions. Online invoices cannot include attachments, and we do not accept invoices sent as email attachments.
The audit obligation depends on the funding scheme or the amount of funding granted. The audit obligation is stated in the funding terms and conditions appended to the funding decision or in the special conditions of the funding decision.
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). For CoEs and Finnish Flagships, where the funding period consists of two consecutive periods, the audit is carried out after the last funding period.
In addition, an audit is required if the funding stated in the funding decision for the RCF-funded project, i.e. the RCF’s contribution to the total costs, totals 1,000,000 euros or more (individual decision or consortium together).
The RCF may also require an auditor’s report for projects other than those listed above. These will be announced and instructed separately. 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 accompanying the decision. A funding decision may also be accompanied by special conditions.
Implementation of audit
The RCF has a report template for audits. The most recent template must always be used for audits. The template is available at How to use funding on our website (under ‘Forms’), and it serves as the basis of the audit regardless of when the funding decision was made.
The audit will proceed in accordance with the actions outlined in the template, taking into account the funding instrument being audited. If there are passages in the report that are not necessary for the audit, they are crossed out.
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.
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.
The only costs partly incurred after the funding period that are accepted are the costs of the auditor’s report. As these costs must be included in the final payment application, it is important that the audit invoice is delivered promptly.
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 RCF 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 in the funding terms and conditions, the salary costs of the person in question might not be accepted as project costs. The hours worked must be confirmed by the person’s supervisor or the project PI in such a way that it can be verified retroactively.
Delivering audit report
The auditor’s report must be delivered to the RCF Registrar’s Office within three months of the end of the funding period. Contact the auditor well before the end of the funding period to ensure that the audit can be carried out within the deadline.
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.
2024
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
How do we submit the cost coefficients to the RCF?
A representative designated by the concerned research organisation, who has administrator access to the RCF 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 at closing date of the call, 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. An exception is when there is a change of site of research, in which case the coefficients can be updated.
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. The decision notice is available in the online services.
How closely must the funding recipient monitor/comply with the annual instalments indicated in the funding decision?
On an annual basis, the funding should be used in accordance with the cost estimate in the decision. However, the 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?
No, changes in annual instalments do not require a separate application.
If the annual instalments deviate significantly from the decision’s cost estimate during the funding period, the PI must notify this deviation without delay in the RCF’s online services under My applications > Decided > Additional information. This 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. However, the invoice may be dated after the funding period, provided that the cost has accrued on an accruals basis during the project.
For instance: An analysis of samples has been carried out during the funding period, but the service provider invoices the site of research for the analysis after the end of the funding period. In this case, the invoice can be accepted as part of the project costs and included in the application for payment submitted to the RCF.
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.
Contact us primarily via our helpdesk.
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). When providing additional information: briefly state the reason, the amount in euros and the percentage.
Can the project’s funding be used to pay the PI’s salary?
Yes, with certain restrictions. Read more in our funding terms and conditions. The terms and conditions that apply to your funding decision are available in the online services in connection with the decision.
I handle invoicing on behalf of an organisation that is new client to the Research Council of Finland. 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/application for payment. Contact us via the helpdesk (Payment applications or invoicing).
I have received a grant of more than €1,000,000 from the Research Council of Finland. 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 shall submit to the RCF the auditor’s report on the use of research funding in the project. If the funding has been granted to a consortium, each funded consortium party shall submit an auditor’s report on the funding it has received.
