Having completed the tasks required to implement the cost and performance accounting regulation (Kosten- und Leistungsrechnungsverordnung) at TU Wien, we can now announce the new overhead rates based on the 2019 calendar year. The new overhead rates are now available to use for all projects with full cost calculations (contract research/research cooperations) that are recorded as a project proposal in the TISS project database. It will be mandatory to use these new rates with effect from 1 July 2021. The current overhead rates may continue to be used until 30 June 2021.

In addition to the direct costs of a project, the Austrian Universities Act (UG) 2002 and the European laws on state aid also require the costing to include the indirect costs incurred during the course of the project. Direct costs are all costs posted directly to the internal project order. The indirect costs are a percentage added to the direct costs, depending on the faculty's capitalisation ratio:

"Equipment-intensive" overhead rate 86% (previously 81%) applies for the following faculties:
Mathematics & Geoinformation (only for Institute 120), Physics, Technical Chemistry, Civil Engineering, Electrical Engineering & Information Technology, Mechanical & Industrial Engineering (except for Institute 330).

"Non-equipment-intensive" overhead rate 55% (previously 49%) applies for the following faculties:
Mathematics & Geoinformation (except for Institute 120), Architecture & Planning, Informatics, Mechanical & Industrial Engineering (only for Institute 330).

For cross-faculty projects or service organisation unit projects there is an average rate of 79% across TU Wien.

It will be mandatory to use the new costing template "Kalkulationsvorlage" (Contract research | TU Wien, opens an external URL in a new window) for the costing for all projects recorded in the TISS project database with effect from 1 July 2021. Project costings must always use the currently applicable overhead rate. This then applies for the entire duration of the project and does not need to be amended each year.

If you have any questions regarding the project costing please contact projektcontrolling@tuwien.ac.at

Andreas Pauller:        Ext. 407301
Beate Berthold:         Ext. 407303