{"id":24351,"date":"2024-08-07T09:42:26","date_gmt":"2024-08-07T07:42:26","guid":{"rendered":"https:\/\/eraportal.sk\/horizont-europa\/?post_type=aktualita&#038;p=24351"},"modified":"2024-08-07T09:43:16","modified_gmt":"2024-08-07T07:43:16","slug":"zvysena-denna-sadzba-pre-vlastnikov-msp-a-fyzicke-osoby","status":"publish","type":"aktualita","link":"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/zvysena-denna-sadzba-pre-vlastnikov-msp-a-fyzicke-osoby\/","featured_media":0,"template":"","tags":[379],"oblast-horizont":[180,678,274],"class_list":["post-24351","aktualita","type-aktualita","status-publish","hentry","tag-nas-tip","oblast-horizont-financne-otazky","oblast-horizont-horizont-europa","oblast-horizont-pravne-otazky"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Zv\u00fd\u0161en\u00e1 denn\u00e1 sadzba pre vlastn\u00edkov MSP a fyzick\u00e9 osoby - Horizont Eur\u00f3pa<\/title>\n<meta name=\"description\" content=\"Zv\u00fd\u0161en\u00e1 denn\u00e1 sadzba pre vlastn\u00edkov MSP a fyzick\u00e9 osoby \u2013 pr\u00edjemcov grantov v programe\u00a0Horizont Eur\u00f3pa\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eraportal.sk\/horizont-europa\/aktualita\/zvysena-denna-sadzba-pre-vlastnikov-msp-a-fyzicke-osoby\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Zv\u00fd\u0161en\u00e1 denn\u00e1 sadzba pre vlastn\u00edkov MSP a fyzick\u00e9 osoby - 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denn\u00e1 sadzba<\/strong> stanoven\u00fdch v <a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/docs\/2021-2027\/common\/guidance\/unit-cost-decision-sme-owners-natural-persons_en.pdf\" target=\"_blank\" rel=\"noopener\">Rozhodnut\u00ed C(2020)71155.<\/a>\u00a0 Men\u00ed a dop\u013a\u0148a sa tak rozhodnutie komisie uveden\u00fdch v pr\u00edlohe 2 (<a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/docs\/2021-2027\/common\/guidance\/additional-information-on-unit-costs-and-contributions_en.pdf\" target=\"_blank\" rel=\"noopener\">Additional information on unit costs and contributions<\/a>) a tie\u017e ako je vysvetlen\u00e9 na str.64 v anotovanej vzorovej grantovej dohody tzv. <a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/docs\/2021-2027\/common\/guidance\/aga_en.pdf\" target=\"_blank\" rel=\"noopener\">AGA<\/a>. N\u00e1klady sa musia pre vlastn\u00edkov MSP a\u00a0FO vypo\u010d\u00edta\u0165 v s\u00falade s metodikou stanovenou v rozhodnut\u00ed K(2020) 7115 a v pr\u00edlohe 2a.\r\n\r\nT\u00e1to pr\u00edloha 2a bola aktualizovan\u00e1 <strong>pre v\u00fdzvy s d\u00e1tumom otvorenia od 30. j\u00fala 2024. <\/strong>\r\n\r\nPre v\u00fdpo\u010det dennej sadzby zmenila suma na <strong>8.745,40 eur\/ 18 dn\u00ed = 485,85 eur<\/strong> vyn\u00e1soben\u00fdch korek\u010dn\u00fdm <strong>koeficientom \u0161pecifick\u00fdm pre krajinu<\/strong>, v ktorej m\u00e1 pr\u00edjemca grantu s\u00eddlo.\r\n\r\nPre v\u00fdzvy s d\u00e1tumom otvorenia <strong>pred 30. j\u00falom 2024 zost\u00e1va p\u00f4vodn\u00e1 suma<\/strong>\u00a0 t.j. denn\u00e1 sadzba 5.080 eur\/ 18 dn\u00ed = 282,22 vyn\u00e1soben\u00e1 korek\u010dn\u00fdm koeficientom krajiny.\r\n\r\n<strong>Korek\u010dn\u00fd koeficient \u0161pecifick\u00fd pre dan\u00fa krajinu (Slovensko)<\/strong> je koeficient pre akcie HE MSCA (pozri pracovn\u00fd program Horizon Europe, \u010das\u0165 Marie Sk\u0142odowska-Curie akcie platn\u00fd v \u010dase v\u00fdzvy). Tento priemern\u00fd koeficient \u0161pecifick\u00fd pre dan\u00fa krajinu (<a href=\"https:\/\/ec.europa.eu\/info\/funding-tenders\/opportunities\/docs\/2021-2027\/horizon\/wp-call\/2023-2024\/wp-2-msca-actions_horizon-2023-2024_en.pdf\">Country correction coefficients (CCC<\/a>) sa po 4 rokoch <strong>reviduje<\/strong>, aby sa zabezpe\u010dilo, \u017ee parita k\u00fapnej sily v\u00fdskumn\u00fdch pracovn\u00edkov zostane porovnate\u013en\u00e1.\r\n\r\n&nbsp;\r\n<h3>Na \u010do treba d\u00e1va\u0165 pozor pri v\u00fdpo\u010dte n\u00e1kladov pre majite\u013eov MSP a fyzick\u00fdch os\u00f4b?<\/h3>\r\nAby vynalo\u017een\u00e9 osobn\u00e9 n\u00e1klady v projekte boli <strong>podlo\u017een\u00e9 \u010dasov\u00fdmi v\u00fdkazmi projektu.<\/strong>\r\n\r\nAk evidujete pr\u00e1cu na projekte v hodin\u00e1ch, toto \u010d\u00edslo by sa malo nesk\u00f4r <strong>prepo\u010d\u00edta\u0165 na dni,<\/strong> vydelen\u00edm celkov\u00e9ho po\u010dtu hod\u00edn \u010d\u00edslom 8.\r\n\r\nV\u00fdsledn\u00e9 \u010d\u00edslo by sa malo zaokr\u00fahli\u0165 nahor alebo nadol na najbli\u017e\u0161\u00ed polde\u0148. <strong>Maxim\u00e1lny po\u010det dn\u00ed<\/strong>, ktor\u00e9 m\u00f4\u017ee vlastn\u00edk MSP za\u00fa\u010dtova\u0165 na projekt v jednom roku, je stanoven\u00fd na <strong>215 dn\u00ed<\/strong>.\r\n\r\nPri deklarovan\u00ed n\u00e1kladov cez port\u00e1l je samotn\u00fd v\u00fdpo\u010det <strong>automatizovan\u00fd<\/strong>. Pr\u00edjemcovia grantov musia uvies\u0165 len po\u010det dn\u00ed odpracovan\u00fdch na projekte a n\u00e1klady potom IT syst\u00e9m automaticky vypo\u010d\u00edta takto: suma za jednotku (denn\u00e1 sadzba) x po\u010det dn\u00ed odpracovan\u00fdch na projekte.\r\n\r\nT\u00fdmto dodatkom s\u00fa z\u00e1sadn\u00fdm sp\u00f4sobom revidovan\u00e9 jednotkov\u00e9 n\u00e1klady pre vlastn\u00edkov MSP a in\u00e9 fyzick\u00e9 osoby, ktor\u00ed nedost\u00e1vaj\u00fa plat pri uplatnen\u00ed jednotkov\u00fdch n\u00e1kladov na <a href=\"https:\/\/eraportal.sk\/horizont-europa\/heu-pravidla-financovania\/\" target=\"_blank\" rel=\"noopener\">person\u00e1lne n\u00e1klady v\u00a0programe Horizont Eur\u00f3pa.<\/a>\r\n\r\n&nbsp;\r\n\r\nZdroj: EK, 7.\u00e1. 2024 mak","kratky_opis":"EK reviduje svoje dokumenty a men\u00ed sadzby pre v\u00fdpo\u010det n\u00e1kladov na denn\u00e9 sadzby aj koeficient v\u00fdpo\u010dtu pre Slovensko. Povo\u013euje sa pou\u017e\u00edvanie jednotkov\u00fdch n\u00e1kladov pre vlastn\u00edkov MSP a FO.","oblast":["180","678","274"],"zobrazit_velke_v_newsletteri":false,"reminder":false,"newsletter_thumbnail":null},"_links":{"self":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/aktuality\/24351","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\/274"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/678"},{"embeddable":true,"taxonomy":"oblast-horizont","href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont\/180"}],"wp:attachment":[{"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/media?parent=24351"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/tags?post=24351"},{"taxonomy":"oblast-horizont","embeddable":true,"href":"https:\/\/eraportal.sk\/horizont-europa\/wp-json\/wp\/v2\/oblast-horizont?post=24351"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}