In-Kind Contributions
I. Vienna Research Groups
When applying for and receiving funding for VRG projects, in-kind contributions of at least 20% of the total funding amount must be provided by the funded research institution. The in-kind contributions to be provided must be specified in the application.
The minimum share of 20% must be provided over the entire duration of the project, i.e., deviations from the budgeted share of own contributions in individual years are permissible.
In-kind contributions can be made in the form of personnel and non-personnel costs. Contributions in the form of funds transferred to the project account are also permitted.
The following costs can be recognized as contributions:
1. Personnel Costs for VRG Leaders
The personnel costs for VRG directors may be recognized in full as in-kind contributions.
2. Costs for Scientific/Technical Staff Working on the Project
Personnel costs for MA and PhD candidates as well as postdocs who are financed by the research center can be credited as in-kind contribution to the extent of their employment on the project. Personnel costs for technicians who perform services for the funded project can also be listed as in-kind contribution. Proof of this must be provided where applicable. Senior staff may be included as an in-kind contribution up to a maximum of 10%.
3. Costs for Administrative Staff
Costs for administrative staff involved in project administration can be declared as in-kind contribution. However, the costs charged for this may not exceed 5% of the total funding. This administrative project staff must be directly assigned to the VRG project (chain of command) and may not belong to the central administration. The costs of the central administration for the implementation of the VRG project are covered by overheads.
4. Non-Personnel Costs
Non-personnel costs can also be contributed as in-kind contribution. WWT’s general general Non-Personnel Cost Rules apply here.
5. In-kind Contributions that Are Not Eligible
• Costs for senior personnel of institutions that are predominantly funded from basic funding – i.e., specifically professors who act as proponents in VRG projects – cannot be counted as own contributions.
• Costs that are covered by the overhead rate of the project from WWTF funding cannot be contributed as own contribution.
• Overheads on direct personnel and non-personnel costs are not recognized as overhead costs.
6. Sources of Financing for In-Kind Contributions
As a rule, in-kind contributions are financed from the research institution's own funds (e.g., global budget).
The reimbursement of overheads (in whole or in part) to the respective VRG project is considered an in-kind contribution.
It is also permissible for (parts of) own contributions to be made by institutions that are involved in the VRG project as project partners. In this case, the usual rules for personnel and non-personnel costs of WWTF apply.
Cash contributions from private donors are permissible. These are not usually subject to a prohibition on double funding and can therefore be used to finance an existing project. Proof shall be provided, if necessary, by means of the relevant donation documents, which must show that the funds are not earmarked for another project distinct from the VRG project. It must therefore be clear that these donations either benefit the VRG project or that the VRG manager can use these funds freely. Funds from private donors who have made earmarked donations to WWTF and are therefore already named as donors in the WWTF funding contract cannot be cited as own contribution.
Contributions financed by other third-party funds cannot be recognized as own contributions. These are usually funds from other funding bodies (FWF, ERC, etc.), which in turn are allocated to a specific project that differs from the VRG. As this would result in costs being charged twice, these cannot be recognized as own contributions.
II. Projects from Supplementary Instruments with Own Contribution
The same rules apply here as for projects within the framework of VRG funding, but without the specifics of personnel costs for VRG leaders.