Service Contracts: A Service Contract is a contract on the creation of a certain product and has to be claimed as subcontracting. Remunerations for test-subjects for Focus-Groups and experiments are not subcontracts and can be claimed as Other direct Costs.
If a person is already employed by the WU (also if it is (only) a teaching assignment), then you must not make a service contract with that person. You will have to make an amendment to the person's working contract. Only then you can claim these costs as personnel costs.
If you make a service contract with such persons, the payroll office has to book the payroll fringe costs (Lohnnebenkosten) of this contract in the project account (Innenauftrag) although you cannot claim them to the EU. (See Rundschreiben Honorarnoten bei Drittmitteln)
If you make a service contract please also observe the RUNDSCHREIBEN Vizerektorat für Finanzen and use the Templates provided by the Legal Affairs Office.
Please consider also the "Leitfaden zur Abgrenzung Echter Dienstvertrag - Freier Dienstvertrag - Werkvertrag".
For the WU-internal accounting of invoices of contractors see Equipment/Materials (how to buy).
For further questions please contact the Payroll Office and the responsible consultant
of the Personnel Office.