{"id":23265,"date":"2024-04-03T09:49:26","date_gmt":"2024-04-03T07:49:26","guid":{"rendered":"https:\/\/eraportal.sk\/horizont-europa\/?post_type=aktualita&#038;p=23265"},"modified":"2024-06-03T09:33:50","modified_gmt":"2024-06-03T07:33:50","slug":"nova-metodika-vypoctu-osobnych-nakladov-v-programe-horizont-europa","status":"publish","type":"aktualita","link":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/nova-metodika-vypoctu-osobnych-nakladov-v-programe-horizont-europa\/","featured_media":23271,"template":"","tags":[],"oblast-horizont":[176,177,178,179,180,181,182,183,184,185,186,274,208,251],"class_list":["post-23265","aktualita","type-aktualita","status-publish","has-post-thumbnail","hentry","oblast-horizont-europska-rada-pre-inovacie-eic","oblast-horizont-europska-rada-pre-vyskum-erc","oblast-horizont-europske-inovacne-ekosystemy-eie","oblast-horizont-europsky-inovacny-a-technologicky-institut-eit","oblast-horizont-financne-otazky","oblast-horizont-klaster-1-zdravie","oblast-horizont-klaster-2-kultura-tvorivost-a-inkluzivna-spolocnost","oblast-horizont-klaster-3-civilna-bezpecnost-pre-spolocnost","oblast-horizont-klaster-4-digitalizacia-priemysel-a-vesmir","oblast-horizont-klaster-5-klima-energetika-a-mobilita","oblast-horizont-klaster-6-potraviny-biohospodarstvo-prirodne-zdroje-polnohospodarstvo-a-zivotne-prostredie","oblast-horizont-pravne-otazky","oblast-horizont-rozsirovanie-ucasti-a-posilnenie-europskeho-vyskumneho-priestoru","oblast-horizont-vyskumne-infrastruktury"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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<strong>volite\u013en\u00e9 jednotkov\u00e9 osobn\u00e9 n\u00e1klady s dennou sadzbou definovanou na \u00farovni ka\u017ed\u00e9ho pr\u00edjemcu samostatne<\/strong> ako nov\u00e1 alternat\u00edva k vykazovaniu <a href=\"https:\/\/eraportal.sk\/horizont-europa\/heu-pravidla-financovania\/\" target=\"_blank\" rel=\"noopener\">skuto\u010dn\u00fdch osobn\u00fdch n\u00e1kladov.<\/a>\r\n\r\nEur\u00f3pskej komisii sa podarilo pripravi\u0165 o\u010dak\u00e1van\u00fa<a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/portal\/screen\/programmes\/horizon\/personnel-unit-costs\/overview\" target=\"_blank\" rel=\"noopener\"> zjednodu\u0161en\u00fa metodiku v\u00fdpo\u010dtu osobn\u00fdch n\u00e1kladov<\/a> a povo\u013euje pou\u017eitie jednotkov\u00fdch n\u00e1kladov na osobn\u00e9 n\u00e1klady na projekty v r\u00e1mci Horizont Eur\u00f3pa a programy Euratomu.\r\nPredpoklad\u00e1 sa, \u017ee pre pr\u00edjemcov grantov sa u\u013eah\u010d\u00ed vykazovanie osobn\u00fdch n\u00e1kladov a zn\u00ed\u017eia sa chybn\u00e9 v\u00fdpo\u010dty pri vykazovan\u00ed skuto\u010dn\u00fdch osobn\u00fdch n\u00e1kladoch. Jednotkov\u00e9 osobn\u00e9 n\u00e1klady sa bud\u00fa da\u0165 vyu\u017ei\u0165 pre ur\u010denie jednotnej dennej sadzby pre v\u0161etk\u00fdch zamestnancov v in\u0161tit\u00facii v priebehu implementovan\u00fdch projektoch Horizont Eur\u00f3pa a pr\u00edpadn\u00e9 audity bud\u00fa tie\u017e jednoduch\u0161ie a zameran\u00e9 sk\u00f4r na v\u00fdpo\u010det po\u010dtu dn\u00ed a ur\u010denie celkov\u00fdch n\u00e1kladov.\r\n\r\nDenn\u00e1 sadzba sa bude da\u0165 predbe\u017ene vypo\u010d\u00edtava\u0165 ove\u013ea jednoduch\u0161ie, a to pomocou n\u00e1stroja kde si pr\u00edjemca priamo m\u00f4\u017ee zada\u0165 svoje \u00fadaje oh\u013eadom celkov\u00fdch osobn\u00fdch n\u00e1kladov na zamestnancov a na tomto z\u00e1klade sa vypo\u010d\u00edta denn\u00e1 sadzba priamo pre in\u0161tit\u00faciu.\r\n\r\nNa v\u00fdpo\u010det dennej sadzby in\u0161tit\u00facia, ktor\u00e1 si vykazuje touto metodikou osobn\u00e9 n\u00e1klady, si bude musie\u0165 zada\u0165 celkov\u00e9 n\u00e1klady na zamestnancov svojej organiz\u00e1cie za posledn\u00fd uzavret\u00fd \u00fapln\u00fd finan\u010dn\u00fd rok a po\u010det ro\u010dn\u00fdch pracovn\u00fdch jednotiek. Osoba, ktor\u00e1 pracuje na pln\u00fd \u00fav\u00e4zok cel\u00fd rok pre organiz\u00e1ciu, sa po\u010d\u00edta ako jedna ro\u010dn\u00e1 pracovn\u00e1 jednotka. V pr\u00edpade, \u017ee osoba pracuje na \u010diasto\u010dn\u00fd \u00fav\u00e4zok alebo iba \u010das\u0165 roka,\u00a0 pr\u00e1ca sa zapo\u010d\u00edta ako zlomok ro\u010dnej pracovnej jednotky.\r\nPo ods\u00fahlasen\u00ed EK sa t\u00e1to zjednodu\u0161en\u00e1 denn\u00e1 sadzba bude vz\u0165ahova\u0165 na v\u0161etk\u00fdch zamestnancov pracuj\u00facich v grantoch Horizont Eur\u00f3pa (<strong>okrem<\/strong> akci\u00ed Marie Sk\u0142odowska-Curie a niektor\u00fdch \u010fal\u0161\u00edch \u0161pecifick\u00fdch grantov) a bude pevne stanoven\u00e1.\r\n<h4><\/h4>\r\n<h4><strong>Ako za\u010da\u0165 ?<\/strong><\/h4>\r\nNajprv je potrebn\u00e9 po\u017eiada\u0165 EK prostredn\u00edctvom po\u017eiadavky \u201eVyjadrenie z\u00e1ujmu\u201c na EU FTP port\u00e1li prostredn\u00edctvom LEAR-a a zvoli\u0165 si met\u00f3du n\u00e1kladov, kde je potrebn\u00e9 v syst\u00e9me nahra\u0165\u00a0 certifik\u00e1t podp\u00edsan\u00fd aud\u00edtorom na pr\u00edslu\u0161nom formul\u00e1ri a po schv\u00e1len\u00ed si pr\u00edjemca grantu m\u00f4\u017ee \u017eiada\u0165 o preplatenie svojich opr\u00e1vnen\u00fdch n\u00e1kladov na zamestnancov met\u00f3dou jednotkov\u00fdch osobn\u00fdch n\u00e1kladov.\r\nZaveden\u00edm met\u00f3dy jednotkov\u00fdch n\u00e1kladov pre vykazovanie osobn\u00fdch n\u00e1kladov v programoch Horizont Eur\u00f3pa a Euratom predstavuje v\u00fdznamn\u00fd krok smerom k <strong>zjednodu\u0161eniu<\/strong> administrat\u00edvnych procesov spojen\u00fdch s riaden\u00edm grantov E\u00da, zni\u017eovan\u00edm z\u00e1\u0165a\u017ee prij\u00edmate\u013eov a minimalizovan\u00edm ch\u00fdb.\r\n\r\nT\u00e1to metodika nielen zefekt\u00edvni proces pod\u00e1vania \u017eiadost\u00ed o\u00a0grant, ale aj proces riadenia v\u00a0priebehu implement\u00e1cie projektu tak, \u017ee v denn\u00fdch sadzb\u00e1ch u\u017e sa nebud\u00fa vyskytova\u0165 \u017eiadne chyby a pr\u00edjemcovia bud\u00fa od za\u010diatku vedie\u0165, ko\u013eko dostan\u00fa za odpracovan\u00fd de\u0148.\r\n\r\nOds\u00fahlasen\u00e9 <strong>jednotkov\u00e9 n\u00e1klady bud\u00fa platn\u00e9 minim\u00e1lne 2 roky<\/strong>. Po dvoch rokoch sa m\u00f4\u017ee pr\u00edjemca rozhodn\u00fa\u0165 aktualizova\u0165 jednotkov\u00e9 n\u00e1klady, ale na to bude musie\u0165 cel\u00fd proces prebehn\u00fa\u0165 rovnako ako pri prvej po\u017eiadavke.\r\nNov\u00e9 jednotkov\u00e9 n\u00e1klady sa uplat\u0148uj\u00fa a\u017e po schv\u00e1len\u00ed \u017eiadost\u00ed o jednotkov\u00e9 n\u00e1klady predlo\u017een\u00fdch od 1. m\u00e1ja 2024.\r\n\r\nViac inform\u00e1ci\u00ed n\u00e1jdete zverejnen\u00fdch aj v z\u00e1zname z <a href=\"https:\/\/www.youtube.com\/watch?v=UlPgh2-mzuI\" target=\"_blank\" rel=\"noopener\">webin\u00e1ra<\/a> Eur\u00f3pskej Komisie a kompletn\u00e9 materi\u00e1ly na <a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/portal\/screen\/programmes\/horizon\/personnel-unit-costs\/overview\" target=\"_blank\" rel=\"noopener\">web str\u00e1nke EK.<\/a>\r\n\r\nV pr\u00edpade \u010fal\u0161\u00edch ot\u00e1zok sa obr\u00e1\u0165te<a href=\"https:\/\/eraportal.sk\/horizont-europa\/heu-narodne-kontaktne-body\/kontakty\/\" target=\"_blank\" rel=\"noopener\"> na n\u00e1rodn\u00fd kontaktn\u00fd bod na Slovensku - Marta Koll\u00e1rov\u00e1<\/a>\r\n\r\n<img class=\" wp-image-23271 aligncenter\" src=\"https:\/\/eraportal.sk\/horizont-europa\/wp-content\/uploads\/sites\/4\/2024\/04\/UC-Overview.jpg\" alt=\"\" width=\"769\" height=\"432\" \/>\r\n\r\nZdroj: EK, 3. 5. 2024, mak\r\n\r\n&nbsp;","kratky_opis":"Eur\u00f3pska komisia zav\u00e1dza zjednodu\u0161en\u00fa metodiku v\u00fdpo\u010dtu osobn\u00fdch n\u00e1kladov v projektoch Horizontu Eur\u00f3pa.","oblast":["176","177","178","179","180","181","182","183","184","185","186","274","208","251"],"zobrazit_velke_v_newsletteri":false,"reminder":false,"newsletter_thumbnail":null},"_links":{"self":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/aktuality\/23265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/aktuality"}],"about":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/types\/aktualita"}],"acf:term":[{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/251"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/208"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/274"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/186"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/185"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/184"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/183"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/182"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/181"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/180"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/179"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/178"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/177"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/176"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/media\/23271"}],"wp:attachment":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/media?parent=23265"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/tags?post=23265"},{"taxonomy":"oblast-horizont","embeddable":true,"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont?post=23265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}