1. The grant can be used to a maximum of 50% of the basic salary for the project manager. The beneficiary (the employer) is responsible for the remaining funding of the salary for the project manager up to 100%.
2. These following conditions are a framework for the use of the remaining part of the VINNOVA grant. The remaining part should be used for relevant and reasonable additional costs for the project manager.
Ultimately, the use of the remaining part is to be negotiated between the employer and the employee. It is under the responsibility of the employer to assess and inform the employer if any of the negotiated reimbursements are subject to income tax. The employer and employee are encouraged to formalize the agreement reached before the start of the project.
3. Examples of additional costs:
3.1 A project manager relocating in Sweden:
The remaining part of the grant, in addition to paragraph 1 above, should be used for increased cost of living. Compensation may be provided by tax-free subsistence allowance and/or rent allowance if the project manager meets the requirements for the temporary work clause stated in chapter 12, paragraphs 18-21 Income Tax Act. Other options should also be considered.
The following costs can be reimbursed by the grant if it facilitates to merit:
- compensation for domestic help and childcare for an amount not more than one-tenth of basic rate per calendar month.
- travel allowances.
3.2 A project manager from abroad, working in Sweden:
The remaining part of the grant, in addition to paragraph 1 above, should be used for personal costs of the project manager during the project period. Eligible expenses such as travel allowance, accompanying children's nursery and school fees, accompanying husband's loss of income, subsistence and accommodation costs can be compensated. As a guide to acceptable costs the URA Agreement principles and limits shall apply.
3.3 A project manager from Sweden, working abroad:
The remaining part of the grant, in addition to paragraph 1 above, should be used in accordance with Chapter 11 paragraph 21 section 1 Income Tax Act (IL) when working abroad, if the project manager is employed within the state.
The compensation paid by the beneficiary (the employer) is aimed to cover additional costs incurred to the project manager. An URA-agreement has to be concluded between the employer and employee
The above mentioned compensation framework can be applied
for project managers not employed within the state. Note that these compensations generally is subject to tax, see clause 2 of this agreement.
Also the following costs which are not covered by the URA agreement or otherwise, can be covered by the VINNOVA grant:
- compensation for domestic help and childcare for an amount not more than one-tenth of basic rate per calendar month.
- travel allowances
- costs covered by the URA agreement, but above the maximum level of tax exemption.
4. The project manager's request for reimbursement of agreed and approved expenses as above shall be provided promptly by the employer against the presentation of the invoice or similar.
The employer must be ascertaining of the fiscal situation of each reimbursement before the first payment is made.
5. Compensation paid exceeding the tax-free levels or in its entirety to be considered as taxable benefit, can be charged the VINNOVA grant.
It is incumbent upon the employer that, where appropriate, in consultation with the project manager, be helpful to identify the specific tax law rules that may come to apply to the project manager.
6. The employer shall assist, inform and support the employee to ascertain whether the situation may be subject to the tax rules for temporary work, special income tax for expatriates (SINK), double taxation treaties, 6 months rule (Chapter 3 of Section 9 IL), or if the project manager subject to the rules for tax relief for Foreign key people (expert-tax rules).
7. Not more than SEK 10,000 per graduate student and year of VINNOVA's grant may be used for graduates travel expenses to enable guidance from the project manager.
8. The grant is not intended to be used for project costs such as materials and supplies, equipment costs, labor costs for other staff, etc. However, exemption can be given to some extent, in cases where funds remain after use under the agenda item 1-7 above, upon approval by VINNOVA.
9. The project manager, together with the employer, shall submit a career plan to VINNOVA, two months after submitting Confirmation Of Start (BAS). The career plan shall be formulated in such a way to allow monitoring during and after the project period. Preferably, supporting activities such as leadership training, courses for scientific communication, education etc shall be included in the career plan. The career plan has to be signed by the project manager and the employer.
10. The Project Manager is obliged to participate in VINNMER activities (eg evaluations) initiated by VINNOVA.
11. The financial report shall state the allocation of the working time for the project manager in the various projects (only valid for those who have received other VINNOVA funding than VINNMER). It shall also state the financial sources of how the remaining salary is funded.
