Government rate

Usage of indirect costs

Indirect costs consist of personnel support expenses, research support expenses, and outcome utilization support expenses incurred in research and development of the relevant year. They are appropriated by multiplying the direct costs* with the indirect cost appropriation rate set by the Ministry of Science and ICT or the fixed rate of the research project.

Excludes unpaid personnel expenses, cash, commissioned research and development expenses, international joint research and development expenses, and research and development burden expenses

Personnel support expenses
Research supporting personnel expenses, research performance-based pay, etc.
Research support expenses
General institutional expenses, research group operating costs, facility/equipment establishment and operation, laboratory safety management, research security management, research ethics activity, research activity support expenses
Outcome utilization support expenses
Science culture activity expenses, intellectual property application/registration fees, technology-based startup investment

Personnel expenses of research supporting personnel cannot be repeated, divided or overlap with direct and indirect costs from research and development expenses.

Criteria for use of indirect costs
Application of indirect cost rate
Rate at the starting point of the project applied
Integrated management
May be deposited to a separate account or substituted with another account for more efficient management of indirect costs
*Indirect costs deposited to a separate account and account substitution are considered used in research and development expenses
Research performance-based pay
Paid after conducting performance evaluation for all participating researchers and research supporting personnel
Indirect cost rate
2023,2024

21.93%

* Link to criteria for appropriation of indirect costs by institutions participating in national research projects