New terms and conditions for indirect costs

2025-01-24

From 1 January 2025, Formas, the Swedish Energy Agency and Vinnova will use new terms and conditions for indirect costs in funded projects. These terms and conditions are now the same regardless of the authority responsible for the call.

We now have three different levels of eligibility for indirect costs.

  1. As in the past, higher education institutions may add indirect costs according to the full cost principle they apply.
  2. Under these new terms and conditions, research organisations in which the State exercises influence may claim actual indirect costs up to a maximum of 45% of their eligible personnel costs, provided that the project is conducted in a non-economic activity.

    This category includes research organisations that are limited liability companies and partnerships in which the State directly or indirectly exercises a legal controlling influence. This also applies to foundations where the government appoints one or more board members. This also includes government agencies (other than higher education institutions) that are required by their government instructions to conduct their own research.
  3. Other grant recipients may claim actual indirect costs up to a maximum of 30 per cent of their eligible personnel costs.

Other changes

In addition to new reimbursements for indirect costs, Formas is eliminating the ceiling of SEK 500,000 for equipment and for depreciation costs of equipment. You may claim costs for equipment to the extent and for the duration that they are used for the project.

According to Formas’ supplementary terms and conditions for multi-party projects, project partners in multi-party projects that apply for funding equivalent to SEK 3 million or more must submit an accountant’s certificate in connection with the final reporting of the project and may now apply for funding of up to SEK 30,000 to cover the cost of a certificate requiring an auditor’s signature from a certified public accountant or chartered accountant. Auditor certificates from internal auditors are accepted for municipalities, county councils, government agencies and higher education institutions.

These new rules are included in the updated General Terms and Conditions and Supplementary Terms and Conditions for Multi-Stakeholder Projects, which will apply to all projects for which a decision to grant funding is taken as of 1 January 2025. However, the new terms and conditions for indirect costs only apply to calls opened from this date.

Updated:24 January 2025
Page manager: Karin Leth