Economy in education

Last changed: 24 January 2023
Students in a classroom. Photo.

Many in the department are involved in teaching undergraduate education (GU), both within HUV and at other departments at SLU. Here is a brief description of how it should be handled financially.

Financial compensation for teaching

The models for paying for teaching time is a bit different depending on whether it is the department that is responsible for the course, whether it is another department at VH, or outside VH. The degree projects (candidate and master) is also handled in special order. 

Course budget

Within VH there is a set model for budgeting courses, ie course budget. This model is a standard calculation of time consumtion, for example, that a 1 hour lecture can also provide 3 hours of preparation time, ie a total of 4 hours. When the standard value for time consumtion in the template is obviously incorrect, the calculation should be adjusted. 

Also for the hourly rate there is a standard calculation based on an average of the salary level for the relevant personnel categories within VH. That hourly rate therefore applies to all researchers / teachers within VH. 

The standard calculations mean that all staff are given the same space in money, for example 1 hour lecture gives 4 hours compensation to the tax SEK 950, ie SEK 3,800. In practice, this will suffice for different amounts of time depending on the individual's salary level. For a doctoral student, it is enough for about 6.5 hours but only for just under 3 hours for a professor. The logic of the model is based on the fact that a professor probably does not need as much time as a doctoral student to read and prepare the lecture.

For teachers at other faculties and for technical staff, SLU's general calculation for internal invoicing should be used instead ((annual salary + LKP + OH) / 1600 hours).

HUV´s own courses  

The course budget must be made at the latest when the course is planned and implemented. The course leader is responsible for updating the course budget and submitting it to the department study director and HUV administration.

Based on the course budget, the percentage of staff at GU is adjusted in the payroll in Primula. The accounting is placed centrally on GU without distribution on each course and usually the accounting is laid out as a percent throughout the year and not linked to the respective course period.

The course leader is also responsible for dealing with external lecturers, etc., what compensation they will receive. (VH's standard hourly rate should not be used). For external teacher or teachers at other faculties than VH you need to make agreement concerning time and fee. For teachers on other departments than VH and for technical staff, SLU's general calculation for internal invoicing should be used instead ((annual salary + LKP + OH) / 1600 hours).

Premises costs and other operating costs should normally be taken by the department that i responsible for the course. These costs are added to the respective course in the accounting (cost center 6501000, project 89 "COURSE CODE").

Courses at other departments

Compensation for courses at other departments within VH shall be based on the VH course budget. It is important to check with the responsible course leader how much time we have in their courses and how any other costs should be handled. Normally, all costs for premises, external lecturers, etc. should go directly to the responsible department. It is therefore important that you agree on the costs you plan for in these courses.

We send an invoice on our work to the responsible department, it does not happen with any automation but must be notified for each course (preferably collected so that it becomes a common invoice per course).

Revenue for it goes to GU and is then distributed to each unit by distributeing about salary costs that correspond to income.

For courses within VH, the course budget used should be VH's model.
For courses at other SLU (or external), you must agree on the compensation in advance. SLU has a template for calculating hourly costs for internal invoicing whitin SLU ((annual salary + LKP + OH) / 1600 hours).


Compensation for all degree projects is regulated afterwards, when the degree project is finalized. For master's thesis work, the remuneration goes first to the responsible department (not to HUV) and then internally invoiced from us. Degree work in animal science at the master's level is handled by Hgen.
All remuneration is regulated for each unit by distribution of salary at a personal level, primarily for salaries distributed on the faculty grant for the unit, and secondly for external projects depending on how the distribution of salary looks in the individual case.


Johan Karlsson, Controller
Department of Animal Nutrition and Management, SLU, +46 18 671690