STANDARD OVERHEAD RATE AND GUIDELINE SCHEDULE
(Effective January 1, 2005)
Overhead Rates and Guidelines on Research Contracts
Direct payments (stipends) to Principal Investigators (whether taken as personal income, or not) will be
approved only for contracts. Overhead will be applied against these payments at the same rate as other direct
costs. The following is a schedule of rates and modifications.
1. In small contracts (less than $5,000) it is more appropriate to levy an administrative fee of 10% rather
than the full overhead rate.
2. Budget items exempt from overhead
•
Graduate student stipends only (based on the Tri-Council salary/stipends)
•
Flow-through funds that will be transferred to a third party under a sub-agreement for delivery
of a portion of the research. An administrative fee of 10% will be assessed.
3. Research for the federal government
a. Public Works and Government Services Canada – PWGSC:
•
65% of Direct Payroll Costs (including fringe benefits) for on campus work
•
30% of Direct Payroll Costs (including fringe benefits) for off campus work
•
2% of Travel and Subsistence expenses
b. Canadian International Development Agency (CIDA)
•
12% of total direct costs (see CIDA’s Overhead Compensation Policy for eligible exemptions)
c. International Development Research Centre (IDRC)
•
13% of total direct costs
d. Other federal departments and agencies
•
15% of total direct costs
4. Research for the provincial government (all departments)
•
15% of total direct costs
5. Research with Producer Groups (e.g. Saskatchewan Pulse Growers Association,
Saskatchewan Flax Development Commission)
•
15% of total direct costs
6. Human Clinical Trials Research
•
30% of total direct costs
7. Industry and other Research Contracts
•
40% of total direct costs
Overhead Rates on Research Grants
1. Companies, Industrial Consortia and Government Department or Agencies
•
2.
15% of total direct costs
Foundations
•
10% of total direct costs (if allowed by the Foundation guidelines)
Revised November 7, 2005