Indirect Costs (Overheads)

In addition to the direct costs of a project, WWTF also subsidizes a flat-rate allowance (overhead) of up to 20% if this is provided for in the call specifications.  The purpose of overhead is to cover part of the indirect costs incurred in connection with the implementation of a funded project.

The following indirect costs are thus covered (albeit only partially) (list not exhaustive):

• Costs for electricity and heating,
• room rentals for offices or laboratories at the funded research sites,
• costs for common areas such as kitchens,
• all other costs incurred for buildings (facility management, cleaning costs),
• general telephone costs,
• costs for internet and general IT services (including the costs for standard office software),
• standard office supplies,
• workplace cost contributions,
• payroll, personnel administration, and project accounting costs of the central administration,
• costs for library access and journal subscriptions at the research facility.

Applicants may, but are not required to, apply for and charge this overhead of up to 20%.

If institutions waive all or part of the funding for overhead, more direct costs can be funded by WWTF. In the case of VRG projects and other projects where a contribution of own resources is required, this waiver is considered a contribution of own resources.

The overhead costs invoiced are not subject to any obligation to provide evidence to the funding body. This also applies to those overhead costs that benefit the project through internal regulations.

For complementary instruments and projects based on a special directive, an overhead rate must be specified separately in the call specifications. In this case, overhead reimbursement may also be waived.