FAQ: Project Phase
Ad Personam

• Does the principal investigator or the research institution have to finance non-personnel costs (consumables and smaller pieces of equipment, travel costs, and other costs) in advance?
• What do I have to keep in mind when opening a bank account?
• How are the 5% general project costs accounted for?
• What happens if f I am unable to meet the submission deadline for the annual statement of costs or the final statement of costs?
• If there are deficits at the end of an FWF project, can I use the funds for non-personnel costs from another FWF project to offset these deficits?
• Can additional funds required for personnel costs be reposted directly from the project’s internal account for non-personnel costs?
• Does the FWF fund sustainable travel?
• Is there a form for reporting travel costs?
• What information do I need to provide when reporting travel costs?
• How do I find out how to calculate travel costs?
• Can hospitality costs be paid from FWF project funds?
• Can equipment be purchased using the account for non-personnel costs?
• As a national research partner, can I purchase equipment that costs more than €1,500?
• What happens with the equipment when the project is over?
• Is there a maximum limit on equipment costs?
• What do I have to keep in mind if the quoted costs have changed since the application phase?
• My project was approved before October 1, 2015. Where can I find more detailed information?
• What do I need to keep in mind when concluding independent contractor agreements?
• What do I have to keep in mind when posting contracts for work and services?

No, the FWF's General Terms and Conditions, which are an integral part of the grant agreement, stipulate that funds must be requested sufficiently in advance to meet the ongoing needs of the project (up to a maximum of six months in advance). This means that research institutions should not have to finance any non-personnel costs in advance if the principal investigator requests the funds in due time. As the FWF transfers the funds in advance upon request, no requests to transfer funds after the end of the project should be necessary.

If the project commences at a research institution subject to the Universities Act 2002, no principal investigator account needs to be opened. Otherwise, the following applies: The account holder is the principal investigator, and therefore the account must be in this individual’s name. The respective FWF project number must be contained within the name of the account and must appear on the account statements.

There is no separate cost category for general project costs. The use and accounting of funds depends on the respective use in the different cost categories. The FWF General Terms and Conditions also apply.

A brief notice must be sent to the audit department before the deadline expires. Extensions of the submission deadline of up to one month (or longer in the event of illness, stays abroad, etc.) are handled unbureaucratically. However, once a reminder letter (incl. a threat to stop payment of funds and the processing of any new proposals) has been issued, it is no longer possible to extend the deadline.

No, this is not permitted. Each project is applied for and approved separately; financial transfers between FWF projects are not permitted. The principal investigator is responsible for ensuring that the funds approved are sufficient to pay all the outstanding invoices and that all the transfer requests are made sufficiently in advance that the principal investigator’s account – or the internal project account at the university in charge of administering the funds – is not overdrawn. This also means that all the funds remaining at the end of a project are to be transferred back to the FWF and cannot be transferred to another ongoing FWF project or be used for any other purpose.

No, this is not permitted. There needs to be a strict separation between “personnel” and “non-personnel” costs.

Unused funds for non-personnel costs must be transferred back to the FWF (preferably with the subject “for personnel costs”). Then the human resources department or the payroll accounting office can request the required funding for personnel costs from the FWF in the usual manner.

Yes. If a project requires travel, transportation by train is preferred to travel by air as a contribution to environmental sustainability. A standard sleeping car compartment (Standard-Abteil) for 1 person is eligible for funding. If travelling by train requires an overnight stay in a hotel, these additional costs are eligible for funding. First-class train tickets are not eligible.

Yes. The form is intended to help you claim your travel costs. If your research institution requires you to use forms that are comparable in terms of content or even better suited to the specific travel activity for the project, you can continue to use these forms. However, the FWF project number must be indicated on this form.

• Statement of travel costs

The supporting documents must clearly identify who travelled where, when, using which mode of transportation, and for what purpose. If this is not clear from the research institution’s detailed list of expenses for projects conducted at university research institutions according to the Universities Act 2002, additional information must be included with the statement (additional list by the principal investigator).

Principal investigators of projects running at a research institution subject to the Universities Act 2002 should ask the financial accounting/human resources department of their research institution.

Otherwise, the federal regulations governing travel costs (Reisegebührenvorschrift des Bundes 1955, RGV) apply.

The domestic rates of the RGV are:

• Per diem allowance:  €30.00/day (rate I), €22.00/day (rate II)
• Overnight accommodation rate:  €17.00

Rate I applies to trips lasting less than 30 days, and rate II is applied starting from the 31st day of travel.

The per diem allowances for international travel expenses are available here.

Please note the following breakdown of rate levels for work-related international travel:

• Rate level 1: Non-academic staff
• Rate level 2: Funding recipients with an academic degree (MA/MSc/PhD)
• Rate level 2b: Univ.-Ass./Univ.-Doz. (assistant /associate professors)
• Rate level 3: Univ.-Prof. (full professors)

The following kilometer allowances apply:

• Kilometer allowance:  €0.50
• Additional allowance for passengers involved in the project:  €0.15

These allowances apply for both domestic and international travel. Kilometer allowances can only be paid if the route is not along a main railway line.

Please be aware that no additional costs (such as highway tolls, toll stickers, parking fees, fuel receipts) may be counted towards your travel costs. All costs incurred are covered by the lump sum paid per kilometer. Even in the case of small amounts, any costs mistakenly submitted twice will be reclaimed by the FWF Grant Auditing department.

Hospitality expenses can be paid in the exceptional cases given below. The principle of economic efficiency as well as the research institution’s own compliance and anti-corruption regulations apply. Please note that costs for alcoholic beverages and tips can never be charged to FWF projects.

Meetings

Hospitality expenses for mainly external participants can only be charged if they are incurred in connection with a project meeting (project-specific) and comply with the research institution’s own in-house guidelines. As a rule, the currently valid Austrian daily rate (income tax treatment of per diem payments) of €30.00 (€ 26.40 until 31.12.2024) per person applies.

Events

It is important to the FWF to promote sustainability in all areas. Wherever possible, organizers should attempt to fulfill the minimum requirements for sustainable events in Austria (link in German). Catering costs may be charged for self-organized, project-specific, full-day events (e.g. workshops) with a significant number of external participants. If an event extends over several days, a meal expressly for professional networking purposes may also be charged (as specified in the event program). In any case, a guideline value of €74.10 per person and event day applies. Farewell dinners or meals that are intended solely for community building are not eligible for funding.

Only low-value assets, i.e. equipment up to a value of €1,500 (including VAT) can be purchased using funds for non-personnel costs. Pieces of equipment costing more than €1,500 are subject to the new equipment acquisition process and must be purchased by the respective research institution; an agreement with the FWF must be concluded for this purpose. These costs can then be reimbursed by the FWF out of the respective project funds; a clearly defined reimbursement process applies. FWF also funds the acquisition of used or refurbished equipment.

Yes, if the research institution you are affiliated with has an equipment acquisition agreement with the FWF, and the principal investigator has given their consent.

Upon payment, the equipment becomes the property of the research institution. The consent of the FWF must be obtained before selling or donating the equipment.

Laptops, iPads etc. cannot be sold. These must be made available for other FWF projects.

The amount of equipment costs covered is based essentially on the vendor quotes presented in the application.

In this case, you must notify the FWF of the changed cost and submit a new vendor quote and a new cost justification. The costs in both the vendor quote and the text must be clearly justified and identical down to the last detail. The specific service, the number of working hours or services performed, and the corresponding costs must be identifiable.

Research institutions must always submit a cost justification for all purchases (comparative quotes). The acquisition process of the research institution applies.

Please contact the FWF Office, and more specifically, the Grant Auditing team.

In the case of independent contractor agreements with the FWF, the contractors are also personally liable for any financial obligations (taxes, contributions, etc.). To reduce your own risk, we recommend consulting the payroll accounting offices at your research institution regarding the classification of independent contractor agreements. (Further information is available in German on the Federal Ministry of Finance website: Overview: Employment contracts - freelance service contracts - independent contractor agreements)

All legal requirements must be fulfilled before an independent contractor agreement can be concluded. A large-scale independent contractor agreement cannot be concluded immediately following an employment contract. Independent contractor agreements must be concluded in writing before the work order can be placed. When concluding an independent contractor agreement, a clear description of the work to be done and what it has to do with the project must be provided. When the work is finished, the principal investigator is responsible for checking to see if the service has been performed properly and completely. Upon request, the contractor must be able to show at any time the product or result of the work they performed independently. Payment in installments based on the progress of the work can be arranged; the FWF recommends using this mode of payment in the case of more extensive work. VAT must be taken into account when concluding independent contractor agreements.

The use of the FWF’s form for independent contractor agreements is recommended; for small-scale contracts with individual contractors (up to a maximum of €750), only an invoice stating the name and address of the recipient, the type and scope of the work performed for the FWF project, the agreed amount, confirmation of receipt, and the place and date the invoice was issued must be provided. The form for independent contractor agreements is available for download here:

• FWF Form for Independent Contractor Agreements

Independent contractor agreements are not calculated as personnel costs, but as other costs. Other costs are paid with funds for non-personnel costs. Signed independent contractor agreements or copies thereof must be sent to the FWF in writing, together with the annual statement of costs.