RESEARCH AND DEVELOPMENT SERVICES
Procedure for concluding a contract for scientific and research services.
If you are a scientific employee of the University of Wrocław or a head of a substantial unit and you want to carry out an order for a scientific and research service for an external entity, please contact the Centre for Technology Transfer of the University of Wrocław. We will help you negotiate favourable terms of the contract with the ordering party, complete on your behalf the formalities related to concluding the contract and circulating the documents within the university so that you can focus on the work.
WHAT NEXT STEPS WILL BE TAKEN TO CONCLUDE A CONTRACT AND PERFORM THE SERVICE?
Frequently asked questions
What type of contract (form of employment) is possible when performing scientific and research services?
Issues related to concluding and executing civil law contracts, including the employment of employees at the University of Wrocław, are regulated in Ordinance no. 35/2021 of the Rector of the University of Wrocław of 19 March 2021 on the introduction of general principles for concluding and executing civil law contracts at the University of Wrocław. If the subject matter of the order is beyond the scope of a full-time faculty member’s duties, an additional work contract or a contract of mandate may be entered into. The choice between the two forms will depend on the nature of the work to be done.
The essence of a contract of mandate is the obligation of one person (the contractor) to perform a specific legal act for another person (the ordering party). It is a contract of diligent work so the work itself is important, not its effect. Therefore, it is concluded when the ordered activity is of an action rather than a specific effect. A contract for a specific work, as opposed to a contract of mandate, can be defined as a contract for a result, i.e., a contract in which the result of work (work) is significant while the manner, in which it was achieved is insignificant.
When choosing the form of the contract, you should pay attention to both the nature of the order itself and the contract.
When am I entitled to deduct 50% of my deductible expenses from the contract for a specific work and only 20%?
Determining the amount of deductible expenses has a significant impact on the amount of the so-called “take-home” pay (net). In the case of civil law contracts, two rates of deductible expenses are applied – 20% and 50%. As of 2018, 50% deductible expenses apply to, among others, research and development as well as scientific and teaching activities, journalism, museum work, conservation or translation. The legal basis for this entitlement is the Personal Income Tax Act (consolidated text: Journal of Laws of 2021, item 1128 – Article 22, Point 9b). In practice, 50% of the tax-deductible costs are applied to contracts for a specific work in which copyrights (specifically, the author’s proprietary rights) are transferred to the ordering party. The revenue limit for applying the increased limit of the tax-deductible expenses is PLN 85,528 per year (in 2021).
To sum up, the basic limit of deductible expenses for civil law contracts (contracts for a specific work and contracts of mandate) is 20%. The higher 50% limit is applicable only to a contract for a specific work with copyright transfer.
What kind of surcharges does the University of Wrocław charge when providing scientific and research services?
The amount of surcharges is defined in Ordinance no. 89/2020 of the Rector of the University of Wrocław on determining the amount of allowances and surcharges in force at the University of Wrocław in 2021.
The basis for determining the amount of the surcharge is the gross amount of the order, i.e., including remuneration as well as contributions and advance tax payments related to them as well as direct costs, e.g., the use of scientific and research equipment.
What formalities do I have to fulfil in order to perform a scientific and research service at the University of Wrocław?
We want you to be able to use your potential and energy for the substantive part of the performance of the service so, as a team of the Centre for Technology Transfer, we will take care of all the formalities related to the preparation and conclusion of the contract and its subsequent settlement. All steps and necessary documents are described in detail in the procedure available on the website of the Centre for Technology Transfer of the University of Wrocław. Just come to us with your service idea and we will take care of the rest.
What documents are required for a scientific research service?
The basis for performing the scientific and research service is a contract or order. We encourage you to use document templates generally binding at the University of Wrocław, which will allow for a shorter time of concluding such a contract or accepting an order. In each case, it is necessary to prepare a calculation for the order, which includes all direct and indirect costs related to the performance of your service. The team of the Centre for Technology Transfer will, on your behalf, contact the entities preparing the various documents and complete the remaining formalities.
Who negotiates with the ordering party?
Negotiations with the ordering party regarding the terms of the contract are conducted by Centre for Technology Transfer in consultation with the service contractor. We want you to have a say in the final contract and support us as we determine the substantive provisions of the contract. If you already have experience in cooperation with the ordering party or the service is performed for the second time, the role of Centre for Technology Transfer may be limited to offering support in the document flow.
Where and how do I publish an offer of a scientific and research service?
The substantive performance of a scientific and research service for an external entity may begin after the conclusion of a contract, i.e., its signing by the Rector of the University of Wrocław and the ordering party.