FAQ: Project Phase PROFI

• 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?
• 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?
• As an associated research partner or consortium member, can I purchase equipment that costs more than €1,500?
• What do I have to keep in mind if the quoted costs have changed since the application phase?
• What do I need to keep in mind when concluding independent contractor agreements?

Project funding is paid out on a contractually fixed instalment plan, meaning that it is possible that the research institution will be required to pre-finance individual expenses.

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 general terms and conditions also apply.

There are no deadline extensions. The first reminder letter will be issued automatically 4 weeks after the submission deadline specified in the reporting guidelines.

No, this is not permitted. Each project is applied for and approved separately; financial transfers between FWF projects (interim funding, transfer of remaining funds to a new project) are not permitted.

Any remaining funds not used by the end of the project must be returned to the FWF without delay.

The approved funding is to be understood as a global budget. Funding recipients can dispose of the funds as they see fit, in compliance with the provisions, requirements, and conditions set out in the grant agreement.

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.

Research institutions that have defined their own CO₂ compensation for travel in their guidelines may not invoice this through the FWF projects.

In PROFI projects, researchers must comply with the requirements of the research institution and use its forms.

The supporting documents (booking texts of the individual booking items according to the accounting files submitted by the research institution) must clearly identify who travelled where, when, using which mode of transportation, and for what purpose.

In principle, the policies of the individual research institution apply, if these do not grossly contradict the FWF’s own guidelines, as do the general principles of efficiency and economy. Researchers should inquire about the applicable regulations at the financial accounting department/human resources department of the research institution.

If no such policies are in place at the research institution or if these policies do not apply to third-party funding, the following regulations apply (pursuant to the federal regulations governing travel costs (Reisegebührenvorschrift des Bundes 1955, RGV):

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: Academic title: Univ.-Ass./Univ.-Doz. (assistant /associate professors)
• Rate level 3: Academic title: 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.

In principle, the policies of the individual research institution apply, if these do not grossly contradict the FWF’s own guidelines.

Hospitality expenses can only be funded in exceptional and clearly defined cases. Please note that in these exceptional cases, the principle of economic efficiency and all compliance/anti-corruption regulations of the respective research institutions apply. Only costs for persons relevant to the project can be invoiced. Costs for farewell dinners, alcoholic beverages, and tips cannot be charged to FWF projects under any circumstances. It is also not permitted to charge hospitality costs for the purpose of an invitation.

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.

Equipment can be purchased according to the research institution’s procurement guidelines; an inventory threshold of €1,500 applies. FWF also funds the acquisition of used or refurbished equipment. Equipment with an acquisition value in excess of €250,000 can only be financed through depreciation; the annual depreciation must be shown in the cost breakdown. Direct depreciation is to be used here, not indirect depreciation.

In the case of equipment purchased as part of a PROFI project, the research institution (financial accounting department, financial control) must provide proof that the equipment is needed for the project, if it was not already approved as part of the application.

Yes, equipment can also be purchased by partner research institutions. The same procurement regulations apply as for the lead research institution.

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

Liability for independent contractor agreements lies exclusively with the research institutions; their requirements and forms apply. The FWF’s review process focuses only on formal and project-specific aspects, not legal ones. (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 research institution is responsible for checking to see if the service has been performed properly and completely, pursuant to its own in-house policies. 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.

For small-scale contracts with individual contractors (up to a maximum of €750), all the FWF needs is 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. Here, too, the regulations and guidelines of the research institution of course apply.

Independent contractor agreements are not calculated as personnel costs, but as other costs. The independent contractor agreements and all accounting documents must be retained by the research institution for a period of 7 years after the end of the project and must be submitted to the FWF's auditors upon request.