Calculating payroll and indirect expenses for research institutes

Registration of hourly rates for the institute sector

There are four following groups of institutions on the Research Council's list of approved research organisations that we ask to report their hourly rates annually:

• organisations covered by the Guidelines for State Basic Funding of Research Institutes and Research Groups
• other organisations covered by the Government's Strategy for Comprehensive Institute Policy
• other bodies in the public sector that are required to carry out research
• research organisations approved by the Research Council upon application

Organisations covered by the guidelines for state basic funding must report hourly rates. The rest of the organisations in the list above can choose to report hourly rates provided that they meet the requirements of the guidelines.

The reported hourly rates must be used in R&D projects with funding from the Research Council, regardless of whether the research organisation leads the project or is involved as a partner in an actual collaboration with the Project Owner. The hourly rates must also be used in projects funded through basic funding from the Research Council or other public agencies.

Research organisations that choose not to report hourly rates, or do not meet the requirements set out in the guidelines, must declare their personnel costs and indirect costs in projects funded by the Research Council in accordance with the guidelines published on the website Calculating payroll and indirect expenses.

Research institutes and research organisations in the group "Other approved research organisations" that do not wish to report hourly rates or that do not meet the requirement may use the lump sum rate for research fellowship positions for all staff and indirect costs in applications submitted before 31 December 2025.

For research institutes and other research organisations that are to apply for funding for research fellowship positions in R&D projects by 31 December 2025, the rates on the information page apply: Rates for Funding of Research Fellowships

How to report hourly rates to the Research Council

The research organisations that are invited to report hourly rates annually will be contacted by the Research Council in a reasonable time before the deadline for registration. The reported hourly rates must be calculated in accordance with the Research Council's guidelines (see below).

• Guidelines for calculation and registration of hourly rates 2026 (pdf in Norwegian) 
• Examples of calculating hourly rates (Excel-file in Norwegian)

Payroll and indirect costs in project accounts

Research institutes that have had hourly rates approved must enter personnel costs and indirect costs in the same cost line in the project accounts based on approved rates.  

Organisations that receive grants from the Research Council must have a system for registering the working hours of the project's employees. Such registration serves as a basis for the project accounts, for project accounting reporting and for the Research Council's request for payment.