Project costs that qualify for funding

Salaries may be applied for researchers, doctoral students and other staff to the extent that they are working on the project.

Salary refers to gross salary and salary-related costs, such as social security contributions, contractual pension provisions, contractual insurance and fees. Taxable benefits should not be included.

The amount you can be granted for the salary of an individual researcher, doctoral student or other staff member may never exceed 100 per cent of a full-time position. This also means that someone who already receives full salary funding from another source cannot receive additional funds for salary.

Researchers who are fully retired cannot receive funding for their own salary.

Operating costs refer to, for example, consumables, travel, conferences and publication in journals and databases that apply open access. Formas only grants funding for certain author fees. Read more under the heading Costs of publishing.

This also refers to research services, technical expertise, consulting services and similar services purchased or licensed from external actors on market terms and used exclusively for the project.

Costs for equipment can be applied for to the extent and for the period that they are used for the project. If the equipment is not used throughout the entire life cycle of the project, only the depreciation costs corresponding to the life cycle of the project, calculated on the basis of generally accepted accounting principles, are considered eligible.

You can apply for funding for premises costs, if these are not already included in the overhead costs in the project budget.

Indirect costs are divided into three levels:

1. Universities and colleges may add a surcharge for indirect costs in accordance with the full-cost principle they apply. Universities and colleges only need to report eligible costs corresponding to the grant amount separately in their accounts.

2. The following organisations may, when participating in the project with non-economic activities, include actual indirect costs up to a maximum of 45 per cent of their eligible personnel costs:

2.1 research organisations that are

• limited companies or trading companies in which the state exercises direct or indirect legal control, or
• foundations in which the government appoints one or more board members

2.2 government agencies (other than universities and colleges) that are required by their instructions to conduct their own research.

The condition of a maximum of 45 percent applies provided that the organisation receives funding from the government to conduct independent research. If the organisation also conducts economic activities such as contract research, these activities must be reported separately. If the organisation participates in the project with economic activities, the condition in 3) below applies.

3. Other project partners may claim actual indirect costs, but no more than an amount corresponding to 30 percent of their eligible personnel costs.

Below is a list of research organisations that meet the joint definition of research organisations under point 2. The list is based on organisations that currently have applications pending or have previously applied for funding from us.

If your research organisation or authority is not included in the list, please contact Formas’ registrar for further guidance.

Research organisations that can claim indirect costs corresponding to a maximum of 45 percent.

Personnel costs may be claimed for researchers, technicians and other staff to the extent that they are working on the project.

Personnel costs refer to gross salary and ancillary salary costs, such as social security contributions, contractual pension provisions, contractual insurance and fees. Taxable benefits should not be included.

The amount you can be granted for the salary of an individual employee may never exceed one hundred per cent of a full-time position. This also means that someone who already receives full salary funding from a financier cannot receive additional funds for salary.

Researchers who are fully retired cannot receive funding for their own salary.

Aid may be sought to the extent and for the period that they are used for the project. If the instruments and equipment are not used throughout the entire life cycle of the project, only the depreciation costs corresponding to the life cycle of the project, calculated on the basis of generally accepted accounting principles, are considered eligible for aid.

In the case of buildings, only the depreciation costs corresponding to the project's life cycle, calculated on the basis of generally accepted accounting principles, shall be considered eligible.

For land, costs of transfer on commercial terms or actual capital costs are eligible.

This refers to costs for contract research, knowledge and patents purchased or leased from external sources on market terms, as well as costs for consultancy and similar services used exclusively for the project.

Costs for, for example, materials, inputs and similar products incurred as a direct result of the project.

Other direct costs also include travel and conferences, as well as publication in open access journals and databases. Formas only grants funding for certain author fees. Read more under the heading Publishing costs.