The IRAP project budget consists of the overall budget of the IRAP unit and the budgets of individual research teams. Within individual budgets, expenditures may be incurred according to the relevant expenditure category. Some expenditure categories have a top-down limit, which cannot be exceeded by the IRAP unit. Based on the project budget, a schedule for grant installment payments is determined. The IRAP unit may propose an update of the project budget together with the IRAP unit’s quarterly financial report.
Under the project, the IRAP unit may settle expenses incurred by research and development work implemented by the unit according to the International Research Agenda, acquiring the necessary research infrastructure, developing project research staff, cooperating with project partners as well as transferring knowledge. Additionally, 25% of project funds is assigned to covering indirect project management costs incurred by the IRAP unit.
The catalogue of expenses that can be settled in the project includes:
Remuneration of project staff in the part in which they are directly related to the project implementation may be settled under the rules defined in detail in the Cost Eligibility Guide for Measure 4.3 of the Smart Growth Operational Programme. Eligible components of remuneration include gross remuneration and mandatory contributions paid by the employer for social insurance – in simple terms, the gross remuneration of an employee plus the employer’s additional contributions ( i.e. “gross gross” remuneration).
Maximum remuneration rates applicable to research team personnel*:
Max remuneration under the employment contract
- Research Team Leader: PLN 31,000.00
- Young Doctor: PLN 18,000.00
- Doctoral Student: PLN 10,000.00
Max remuneration under the employment contract
- Research Team Leader: PLN 27,000.00
- Young Doctor: PLN 15,000.00
- Doctoral Student: PLN 10,000.00
*From January 2021, the employee is eligible for an additional 1.5% employer PPK contribution on the remuneration of research team personnel.
Subcontracting in the project is defined as outsourcing to a third party part of the substantive work of the project not carried out on the premises and under the direct supervision of the beneficiary, as well as the costs of resources provided by third parties (i.e. the costs of the complex rental of the laboratory and research equipment) and, independently, all work contracts.
Ancillary activities necessary for the completion of project tasks, such as legal or accounting services, shall not be considered subcontracting.
Expenditure included in this category is subject to rules on the implementation of purchases in accordance with the provisions of the Guide to the eligibility of costs under Measure 4.3 of the Smart Growth Operational Programme.
The project funds the following costs incurred by developing scientific staff:
- Internships for fellows or research team members
The scope of the internship must include topics related to research work carried out in the project, commercialization of research results and the latest technological advances or project management. - Training for fellows or research team members
The scope of the training must include topics related to the research work carried out in the project, commercialisation of research results and the latest technological advances or project management. Training costs may also include summer schools for doctoral students participating in the project. - Scholarships for doctoral or undergraduate students
Renumeration based on individual scholarship
- Doctoral Student: PLN 4,500.00 – PLN 6,000.00
- I/II level Student: PLN 2,500.00
Renumeration based on individual scholarship
- Doctoral Student: PLN 4,500.00 – PLN 6,000.00
- I/II level Student: PLN 2,500.00
The purchase of low-cost scientific and research equipment necessary for the implementation of the project may amount to 10% of the project budget.
For science, engineering and life sciences fields, the unit value of low-cost research equipment must not exceed PLN 500 000.00.
For humanities and social sciences field, the unit value of low-cost research equipment must not exceed PLN 150 000.00.
Part of the project costs may be used to cover costs associated with the infrastructure of the IRAP unit including the following expenses:
- lease of land – only lease instalments without interest.
- perpetual usufruct of land – only fees for perpetual usufruct excluding interest;
- depreciation of buildings – in the part that corresponds to the proportion of use of the buildings for project implementation
- expenses incurred by adapting laboratory space owned by the IRAP unit
Expenditure in this category must not amount to more than 10% of the project budget. Detailed rules on eligibility of costs were defined in the Cost Eligibility Guide under Measure 4.3 of the Smart Growth Operational Programme.
IRAP units may allocate 1% of the project budget to covering project publicity expenses. First of all, these funds may be spent on information and promotion materials, creation of a website and appropriate marking of the project implementation site. Detailed rules on information and publicity obligations for implementing the IRAP project can be found in the Promotion of the Programme tab.
This category includes expenses necessary for implementing the proposed R&D work, such as: costs incurred by renting laboratory space and equipment, as well as purchasing the necessary materials and laboratory equipment etc. This category may also include costs incurred by publishing project results, engaging in international cooperation, cooperating with enterprises or commercialising project results.
A detailed catalogue of expenses in this category is included in the Cost Eligibility Guide for Measure 4.3 of the Smart Growth Operational Programme.
25% of the project budget is allocated to expenditures related to managing the project in the IRAP unit from the administrative side. The flat rate is settled using the simplified method, therefore the costs included in this category do not require the submission of a detailed statement of expenditure for settlement.
In order to be settled in the project, expenses must be incurred during the project implementation period, in accordance with the rules set out in the Grant Agreement and the Cost Eligibility Guide for Measure 4.3 of the Smart Growth Operational Programme.
1. Is necessary for the project implementation;
2. Complies with the applicable provisions of the law, the Grant Agreement and Cost Eligibility Guide for Measure 4.3 of the Smart Growth Operational Programme.
3.Was paid and duly documented;
4. Was incurred in connection with the implementation of the project;
5. Was listed in the financial report;
6. Concerns purchases and services provided and completed;
7. Was implemented in compliance with the Public Procurement Law or the principle of competition or market intelligence (if applicable);
8. Complies with the substantive rules of the IRAP Programme.
