Funding
Guidelines for the Use of Research Overhead Funds – valid as from September 25, 2021
(Established by PR Ordinance no. 67/2021. Changed by PR Ordinance no. 142/2023 and PR Ordinance nº. 230/2025)
(This is a compiled version. For the original version with changes, available in Portuguese, click here)
1.1. These guidelines apply to the use of Research Overhead funds of Grants and Scholarships/Fellowships awarded by FAPESP in the modalities where this use is provided for.
1.2. Research Overhead is calculated in each case according to the table available at www.fapesp.br/valores.
1.3. Research Overhead funds are intended to cover unforeseen expenses directly related to projects funded by FAPESP, in compliance with the applications allowed in these guidelines and in strict accordance with the provisions of the Grant Contract for Grants and Scholarships/Fellowships and the Guidelines for the Use of Funds and Financial Report of Grants and Scholarships/Fellowships.
1.4. For the release or return of Research Overhead funds, the instructions available at www.fapesp.br/financeiro must be followed.
1.5. Whenever there is a need to import goods and supplies or contract/pay for services abroad with Research Overhead funds (limited to the fundable items described in these Guidelines), the procedure must be carried out by the Host Institution, the Grantee, or (in the case of processes with intervening parties) by the Intervening Parties, using the funds of the Research Overhead itself to pay for all related expenses, such as: bank fees, international freight, storage, transportation in São Paulo, insurance, customs brokers' union fees, inherent taxes, among others necessary and essential for importation.
1.6. The use of Research Overhead is limited to the amount awarded by FAPESP in the process for this purpose.
1.7. Any funds used improperly must be returned to FAPESP.
2. Research Overhead Modalities
2.1. Scholarship/Fellowship Research Overhead;
2.2. Grant Research Overhead;
a) Fringe Benefits;
b) Direct Research Infrastructure Cost.
3. Scholarship/Fellowship Research Overhead
a) Scholarship/Fellowship Research Overhead is awarded in the following support opportunities:
a.1) Scientific Initiation, Masters, Doctorate, Doctorate (without MSc) (DD) Scholarships, and Post-Doctoral Fellowships in Brazil;
a.2) All modalities of Research Internship Abroad (RIA).
b) The Research Overhead calculation will be based on the current monthly Scholarship/Fellowship amount. If there is an adjustment to the monthly fee within the duration of the process, the Research Overhead funds will be recalculated in proportion to the remaining monthly fees.
c) Funds will be made available annually. Once the funds available for a given year of the Scholarship/Fellowship have been exhausted, expenses may be covered by the Grantee using their own funds and reimbursed with Research Overhead of the subsequent period, if applicable.
d) In the event of partial cancellation or interruption of the Scholarship/Fellowship, a Financial Report must be submitted and any balances must be returned on a date to be determined by FAPESP. The requirement to submit the Scientific Report will be informed by FAPESP.
e) In the event of total cancellation of the Scholarship/Fellowship, any funds released must be fully returned to FAPESP.
3.1. Items fundable with Scholarship/Fellowship Research Overhead
3.1.1. Scholarship/Fellowship Research Overhead funds are destined for expenses strictly related to the development of the Scholarship/Fellowship research project. The possible applications of Research Overhead, with the exception of non-fundable items listed in item 3.3.1 of these Guidelines, are:
a) Purchase of permanent materials.
b) Purchase of consumable materials.
c) Third-Party Services:
c.1) Fee charged by notary public offices for issuing the Public Power of Attorney required by FAPESP in the RIA modality, using the Scholarship/Fellowship Research Overhead in Brazil or the RIA itself.
c.2) Payment of costs related to the publication of papers resulting from the Scholarship/Fellowship research project in international journals with a selective editorial policy. The scholarship/fellowship recipient must be the lead author or co-author of the paper.
c.2.1) In the case of a paper written in collaboration with researchers from other states or abroad, full support will be provided if the corresponding author is affiliated with a research institution based in the state of São Paulo. In other cases, support will be proportional to the fraction of co-authors from the state of São Paulo.
c.3) Translation into Portuguese or from Portuguese and proofreading of a text, provided that it is intended for the publication as a paper resulting from the Scholarship/Fellowship research project in international journals with a selective editorial policy.
c.4) Insurance contract for permanent machinery and equipment purchased with funds from Research Overhead for Research Internship Abroad (RIA) that has been used outside the scope of the Institution where the project is being developed abroad and has not yet been transferred to the Host Institution of the process in the state of São Paulo.
c.5) Other third-party services intended for the performance of activities that, by their nature, cannot be performed by the Scholarship/Fellowship Recipient herself/himself.
d) Participation of the Scholarship/Fellowship Recipient in the events listed in item 3.2.1:
d.1) transportation expenses;
d.2) daily fees or maintenance, according to the rules described in PR Ordinance no. 35/2020 and tables of values available at www.fapesp.br/valores;
d.3) travel insurance, for travel abroad, limited to the amount per month or fraction of days defined in the table available at www.fapesp.br/valores;
d.4) registration fee; and
d.5) consular visa (only fees for interview and visa issuance), including the visa required for the Research Internship Abroad (RIA), which may be covered by the Research Overhead of the Scholarship/Fellowship in Brazil or the RIA itself.
e) Purchase of software.
3.2. Participation in events
3.2.1. For the use of Scholarship/Fellowship Research Overhead funds for expenses listed in item 3.1.1.d, FAPESP considers the participation of the Scholarship/Fellowship Recipient in the following events:
a) Scientific or technological meetings (congresses, conferences, seminars, symposiums, workshops, and others, in Brazil or abroad);
b) Courses in Brazil or abroad, except for language, information technology, and statistics courses;
c) Subject as a special student in a postgraduate program in Brazil;
d) Internship and/or technical visit in Brazil or abroad;
e) Field research in Brazil or abroad, outside the municipality of the Host Institution.
3.2.2. For participation in the events described in item 3.2.1, prior permission from FAPESP is not required for the use of Research Overhead, provided that, in each case, the following conditions are fulfilled:
a) The need for prior permission from FAPESP for a Scholarship/Fellowship Recipient's leave of absence must be consulted in the rules for the respective Scholarship/Fellowship modality.
b) The participation in Scientific or Technological Meeting Award may be funded with Scholarship/Fellowship Research Overhead funds when the Scholarship/Fellowship Recipient presents scientific work strictly related to the research project that underpins the Scholarship/Fellowship award. Participation in more than one meeting with the presentation of work with the same content and participation only as a listener are not funded.
c) The start and end dates of the event(s) must fall within the duration of the respective Scholarship/Fellowship.
d) The use of Research Overhead funds will fund a maximum of six months of stay abroad for each travel. If this stay is exceeded, the Advisor/Supervisor will be responsible for requesting, whenever possible in advance, the interruption of the Scholarship/Fellowship in the country as from the 7th month.
e) The Advisor/Supervisor will be responsible for assessing the Scholarship/Fellowship Recipient's proficiency in the language required for effective participation in the event.
f) In the event of partial funding with Scholarship/Fellowship Research Overhead funds, previously authorized by FAPESP, the conditions, items, and amounts funded with funds from other sources must be included in the Financial Report, including the name of the funding source and a copy of the proofs of expenses.
g) In the case of Agreement between FAPESP and other Institutions, there may be additional restrictions and/or benefits, which must be consulted in the Letter of Agreement or in the corresponding Call for Proposals.
h) For the use of the Scholarship/Fellowship Research Overhead in Brazil for stays abroad of 30 days or more, Monthly Maintenance abroad must be used.
h.1) The amounts established for Monthly Maintenance abroad are limited to the monthly fees specified in the Table of Values (RIA), available at fapesp.br/valores, according to the respective Scholarship/Fellowship level and place of destination, considering the value of the monthly fees of the Scholarship/Fellowship in Brazil converted into the currency indicated in the table, plus the difference that may be supplemented with Scholarship/Fellowship Research Overhead funds. For calculating the Research Overhead amount that can be used for Monthly Maintenance abroad, FAPESP provides a Calculation Spreadsheet.
3.3. Items not fundable with Scholarship/Fellowship Research Overhead
3.3.1. When using Scholarship/Fellowship Research Overhead, including the prohibitions on the use of funds described in the Guidelines for the Use of Funds and Financial Report of Grants and Scholarships/Fellowships, established by PR Ordinance no. 58/2021, in each subitem the following expenses are also prohibited:
a) Permanent material:
a.1) Dictionaries of any kind;
a.2) Furniture and workbenches;
a.3) Air conditioning and telephone equipment;
a.4) Vehicles;
a.5) Refurbishment and other infrastructure expenses.
b) Consumable material:
b.1) Medicines, except for field research conducted outside the municipality of the Host Institution and/or in rural areas;
b.2) Foods, except for field research conducted outside the municipality of the Host Institution and/or in rural areas.
c) Transportation expenses:
c.1) For the Advisor/Supervisor;
c.2) For members of the judging committee for course completion work/dissertation/thesis;
c.3) For third parties, including volunteers;
c.4) Car rental.
d) Daily fees and monthly maintenance:
d.1) Non-fundable expenses defined in PR Ordinance no. 35/2020;
d.2) For third parties, including volunteers.
3.4. Analysis of the use of the Scholarship/Fellowship Research Overhead
3.4.1. Scientific Report
a) For analysis of the use of Scholarship/Fellowship Research Overhead, each Scientific Report must be sent to FAPESP accompanied by the form of Justifications for Application of Scholarship/Fellowship Research Overhead Funds, describing and justifying the expenses incurred during the period covered by the Report.
b) When no expenses are incurred in the period, this information must be included in a specific field of the form sent with the Scientific Report.
c) When using funds for the participation of the Scholarship/Fellowship Recipient in events, the Scientific Report must contain, as appropriate:
c.1) Copy of the complete work presented;
c.2) Letter of acceptance of work;
c.3) Proof that the work has been presented by the Scholarship/Fellowship Recipient;
c.4) Copy of the certificate of course completion;
c.5) Copy of the invitation letter for the visit, issued by the visited Institution;
c.6) Statement issued by the Supervisor of the visited Institution, attesting to the stay; and/or
c.7) The route of the travel, including a description of the activities carried out and the places visited.
3.4.2. Financial Report
a) The information provided in the form of Justifications for Application of Scholarship/Fellowship Research Overhead Funds and the documents attached to the Scientific Reports must not be confused with the Financial Report, which must also be prepared within the deadlines set forth in the Grant Contract for Scholarships/Fellowships.
b) The Guidelines for the Use of Funds and Financial Reports of Grants and Scholarships/Fellowships are available at www.fapesp.br/normaspc.
c) Guidance on submitting the Financial Report is available at www.fapesp.br/prestacaodecontas.
4. Grant Research Overhead
4.1. Fringe Benefits
a) Fringe Benefits (FB) awarded in Grants are destined for Principal and Co-Principal Investigators of the staff.
a.1) The modalities of Grants where FB are awarded and the respective amounts awarded are available at www.fapesp.br/valores.
a.2) When a Grant involving FB is extended, Fringe Benefits will automatically be awarded in proportion to the number of months of the extension awarded and the number of Researchers receiving FB, provided that the total duration (including the extension) does not exceed the maximum number of months provided for in the guidelines for each modality. If the extension exceeds the maximum number of months provided for in the modality, Fringe Benefits will not be awarded.
b) Multiple Fringe Benefits will not be awarded to the same researcher, even if s/he is the Principal or Co-Principal Investigator in more than one process.
b.1) After the regular expiration date of a Grant in which Fringe Benefits have been granted, the Principal Investigator may request the inclusion of FB in a new process. The amount awarded will be proportional to the remaining regular duration of the Grant in which the inclusion of Fringe Benefits has been requested.
c) Researchers who are Principal or Co-Principal Investigators in more than one process may use the Fringe Benefits to which they are entitled for activities in any of the processes to which they are linked.
d) Within the regular duration of a Grant in which Fringe Benefits have been awarded, the researcher benefiting from these funds is prohibited from requesting from FAPESP a Participation in Scientific Meeting Award or, in ordinary situations, a Research Fellowship Abroad. During this period, it is also prohibited to receive funds in the modality of Organization of Scientific Meetings Award.
d.1) Exceptionally, applications for Research Fellowship Abroad may be considered for research internships that last longer than one month and that, at the discretion of FAPESP, are essential for the proper execution of the project. In this case, the Scholarship/Fellowship will cover expenses for the period exceeding one month, with transportation expenses and one month of monthly maintenance and travel insurance being covered by Fringe Benefits.
4.1.1. Fundable items:
a) Fringe Benefits are intended to cover expenses related to participation in Scientific or Technological Meetings and research internships outside the state of São Paulo, lasting up to 60 days.
a.1) Participation in Scientific or Technological Meetings implies the presentation of scientific work related to the processes to which the Principal or Co-Principal Investigator receiving the funds is linked. Participation in events without presenting works may be supported only in exceptional circumstances, duly justified in the Scientific Report and subject to merit analysis.
a.2) Research internships at Institutions outside the State of São Paulo or abroad lasting up to 60 days may be funded, provided they are justified by the needs of the project.
b) For participating in Scientific or Technological Meetings or performing research internships, the following expenses are fundable:
b.1) transportation expenses;
b.2) daily fees or maintenance, according to the guidelines described in PR Ordinance no. 35/2020 and tables of values available at www.fapesp.br/valores;
b.3) travel insurance, for travel abroad, limited to the amount per month or fraction of days defined in the table available at www.fapesp.br/valores; and
b.4) registration fee.
c) Fringe Benefits may also be used, without prior inquiry to FAPESP and at the discretion of the Principal or Co-Principal Investigator receiving the funds:
c.1) for the benefit of staff members of the Grant (Co-Principal Investigators and Associate Researchers from the State of São Paulo) listed and approved by FAPESP in the process, for the purposes described in these guidelines;
c.2) in any of the applications permitted for Direct Research Infrastructure Cost, according to item 4.2 of these guidelines.
4.2. Direct Research Infrastructure Cost
a) The Direct Research Infrastructure Cost is awarded in Grants in which this award is provided for and is intended for use by the Grantee in the fundable items listed in item 4.2.1, directly linked to the research project.
a.1) The modalities of Grants where the Direct Research Infrastructure Cost is awarded and the respective amounts awarded are available at www.fapesp.br/valores.
a.2) For the purposes of calculating the Direct Research Infrastructure Cost, the values of the initial award in the Capital and Costing Expenses subitems of the respective Grant are taken into account.
a.2.1) The amounts of any additional funds in all support opportunities will not be taken into account in this calculation, except in the case of the Research, Innovation and Dissemination Centers (RIDC) and Engineering Research Centers/Applied Research Centers (ERC/ARC) Programs (Calls for Proposals as from 2016).
4.2.1. Fundable items:
Direct Research Infrastructure Cost funds are destined for expenses strictly related to the development of the Grant's research project. The possible applications are:
a) Purchase of permanent materials, except for the FAPESP PIPE.
b) Purchase of consumable materials.
c) Payment of costs related to the publication of papers resulting from research funded by FAPESP in international journals with a selective editorial policy. The Principal Investigator, Co-Principal Investigator, or Associate Researcher of the Grant must be the lead author, corresponding author, or co-author of the paper.
c.1) In the case of a paper written in collaboration with researchers from other states or abroad, full support will be provided if the corresponding author is affiliated with a research institution based in the state of São Paulo. In other cases, support will be proportional to the fraction of co-authors from the state of São Paulo.
d) Translation into Portuguese or from Portuguese and proofreading of a text, provided that it is intended for the publication as a paper resulting from research funded by FAPESP in international journals with a selective editorial policy.
e) Costing expenses of technical services for installation and/or repair of equipment or software, except for the FAPESP PIPE.
f) Costing expenses for visiting researchers to perform collaborative activities for the development of the Grant's research project: transportation expenses, travel insurance (for visitors from abroad), and daily fees or monthly maintenance for visiting researchers, limited to the amounts available at www.fapesp.br/valores. For using daily fees and monthly maintenance, the rules available at PR Ordinance no. 35/2020 must be observed.
g) Costing expenses for Scientific Initiation, Masters, Doctorate, Doctorate (without MSc) (DD) and Post-Doctoral Scholarship/Fellowship Recipients, from FAPESP or other agencies, who are staff members of the process, attending national and international scientific events to present work resulting from the project that underlies the Grant award: transportation expenses, registration fee, travel insurance (for travel abroad) and daily fees, limited to the amounts available at www.fapesp.br/valores. For using daily fees, the rules available at PR Ordinance no. 35/2020 must be observed.
h) Costing expenses for holding meetings between the group of researchers who are staff members of the Grant, for discussions about the project: transportation expenses and daily fees, limited to the amounts available at www.fapesp.br/valores. For using daily fees, the rules available at PR Ordinance no. 35/2020 must be observed.
i) Purchase of offprints, books, periodicals, and other bibliographic materials and access to databases of interest to the research project, provided that the titles purchased are made available to the academic community in the library of the respective Institution, except for the FAPESP PIPE.
j) Laboratory refurbishments and other research infrastructure expenses destined to directly support the project that generates the funds, except for the FAPESP PIPE.
k) Costing expenses for organizing refresher courses for technicians linked to the Institution and dedicated to research infrastructure, except for the FAPESP PIPE: third-party services related to hiring a company or professional to teach the course at the Institution.
l) Expenses with actions necessary for technology transfer, including intellectual property registration, related to results of the supported project, provided they are paid to the Innovation Agency of the Host Institution or Partner Institution in the case of FAPESP PIPE-TC.
m) Costs of dissemination of the selection process, in media with broad international visibility, for candidates for the Post-Doctoral fellowship, as described at www.fapesp.br/bco, except for the FAPESP PIPE.
n) Costs associated with implementing the project's Data Management Plan, including third-party services in Brazil for formatting data to be made available and stored in institutional repositories.
o) Postage/courier expenses for sending samples.
p) Supplementation of amounts for the purchase of permanent and consumable materials awarded in the Grant.
q) Purchase of software, except for the FAPESP PIPE.
r) Expenses with actions necessary for registering intellectual property in Brazil, related to the results of the supported project in the case of FAPESP PIPE, observing any limits established in the Program guidelines.
s) Payment of incubation fees for incubators accredited by FAPESP, in the case of FAPESP PIPE.
4.3. Items not fundable with Grant Research Overhead
4.3.1. The use of the Grant Research Overhead (including Fringe Benefits and Direct Research Infrastructure Cost) may not be used for expenses not provided for in these guidelines. The prohibitions described in the Guidelines for the Use of Funds and Financial Report of Grants and Scholarships/Fellowships apply.
4.4. Analysis of the use of the Grant Research Overhead
4.4.1. Scientific Report
a) For analysis of the use of Grant Research Overhead (including Fringe Benefits and Direct Research Infrastructure Cost), each Scientific Report must be sent to FAPESP accompanied by a document with a Brief and Justified Description of the use of the Grant Research Overhead, listing and justifying the expenses incurred during the period covered by the Report. Proper use will be assessed by the FAPESP Advisory Board.
b) When no expenses are incurred in the period, this information must be included in a specific field of the document sent with the Scientific Report.
4.4.2. Financial Report
a) The information sent in the document entitled “Brief and Justified Description of the use of the Grant Research Overhead” must not be confused with the Financial Report, which must also be prepared within the deadlines set forth in the Grant Contract.
b) The Guidelines for the Use of Funds and Financial Reports of Grants and Scholarships/Fellowships are available at www.fapesp.br/normaspc.
c) Guidance on submitting the Financial Report is available at www.fapesp.br/prestacaodecontas.
5. How to obtain permission for other Research Overhead applications
Prior permission from FAPESP is required to use of Scholarship/Fellowship and Grant Research Overhead funds for items not covered by these guidelines but related to project development and legitimately classifiable as research expenses. This prior permission must be requested by submitting a “Solicitação de Mudança” of the “Outra” type in the SAGe system, with appropriate justification. Applications will be reviewed by FAPESP's Executive Board.