Personnel Costs
Costs may be claimed and invoiced for personnel who are necessary for the implementation of the proposed project. The legal forms of employment permitted are service contracts, freelance service contracts, and marginal employment. Contracts for work and services are considered material costs.
1. Personnel Cost Rates
The salary rates used for budgeting in the application phase are based on one of the following contracts or specifications:
- Applicable, currently valid collective agreement (“Kollektivvertrag”)
- 2. Workplace agreements
- 3. FWF personnel cost rates
- 4. Existing employment contracts
Salaries higher than those specified in the relevant collective bargaining agreement must be justified in the application. Gross-to-gross costs (salary and non-wage labor costs) must be requested.
Overpayments regarding points 1.-3. are permitted if the salary is intended to attract high-level researchers to Vienna or retain them at the institution. This applies in particular to individual funding (Vienna Research Groups).
2. Senior Personnel
For senior personnel whose position is fully funded at the time of application (but for whom there is insufficient basic funding) and whose employment is not directly triggered by the specific third-party funding of the potential WWTF project, the following applies: Senior personnel from institutions with low basic funding (no more than 40% of the institution's total budget) can apply for up to 20% of their actual salary costs (this applies to universities of applied sciences, AIT, etc. - a case-by-case review is necessary for each application).
Institutions with higher base funding (> 40%) cannot apply for salary costs for senior personnel.
3. Third-Party Funded Personnel
For third-party funded personnel who are hired specifically for the project, salary costs of up to 100% can be claimed.
4. Administrative Personnel
Costs for administrative personnel involved in project administration can be claimed as personnel costs. However, the costs charged for this may not exceed 5% of the total funding. This administrative project personnel must be directly assigned to the WWTF-funded project (chain of command) and may not belong to the central administration. Central administration costs for the implementation of the WWTF project (e.g., payroll accounting, bookkeeping) are covered by overheads.
5. Employment Level
An employment level of up to 100% is permissible within the scope of the project. The total working time of funded employees may not exceed 100%. Restrictions on employment levels resulting from collective agreements (e.g., 30 hours for doctoral students) are permissible.
6. Accounting
- The actual gross-gross personnel costs incurred, including all ancillary wage costs that have been paid out, are accounted for, regardless of the planned costs.