The expenses for a PhD study programme consist partly of salary to the PhD student and partly of a tuition fee (taximeter). If the student is employed by a business, the business is obligated to pay salary according to the collective agreement as a minimum.
The taximeter to DTU which covers the annual direct costs of the PhD study programme, including overhead, amounts to:
2011 DKK 135,600
2012 DKK 138,000
2013 DKK 140,000
2014 DKK 142,800
If a company only covers part of a PhD stipend, the PhD student is employed by DTU. The company contribution must include a 20% overhead on the salary. Overhead includes indirect expenses in connection with the PhD study programme.