{"id":16427,"date":"2015-11-04T08:11:23","date_gmt":"2015-11-04T08:11:23","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16427"},"modified":"2016-12-12T03:49:07","modified_gmt":"2016-12-12T03:49:07","slug":"bang-cham-cong-theo-thong-tu-2002014tt-btc-mau-so-01a-ldtl","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16427","title":{"rendered":"M\u1eabu B\u1ea3ng ch\u1ea5m c\u00f4ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC – M\u1eabu s\u1ed1: 01a- L\u0110TL"},"content":{"rendered":"

L\u01afU \u00dd<\/span><\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n.
\n<\/span><\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n

B\u1ea1n c\u1ea7n m\u1ed9t b\u1ea3ng ch\u1ea5m c\u00f4ng \u0111\u01a1n gi\u1ea3n nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch, c\u00f4ng b\u1eb1ng cho nh\u00e2n vi\u00ean d\u00f9 l\u00e0 ngh\u1ec9 ph\u00e9p, ngh\u1ec9 l\u1ec5 hay ngh\u1ec9 kh\u00f4ng l\u01b0\u01a1ng \u0111\u1ec1u \u0111\u01b0\u1ee3c ch\u1ea5m \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin gi\u1edbi thi\u1ec7u B\u1ea3ng ch\u1ea5m c\u00f4ng<\/strong> M\u1eabu s\u1ed1: 01a \u2013 L\u0110TL<\/strong> ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p hi\u1ec7n nay. <\/span><\/p>\n

1. M\u1eabu B\u1ea3ng ch\u1ea5m c\u00f4ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/span><\/h2>\n

\u00a0\"bang-cham-cong-mau-so-01a-L\u0110TL-TT-200-TT-BTC\"<\/a><\/strong><\/span><\/p>\n

2. H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u1eadp b\u1ea3ng ch\u1ea5m c\u00f4ng<\/span><\/h2>\n

M\u1ed7i b\u1ed9 ph\u1eadn (ph\u00f2ng, ban, t\u1ed5, nh\u00f3m\u2026) ph\u1ea3i l\u1eadp b\u1ea3ng ch\u1ea5m c\u00f4ng h\u00e0ng th\u00e1ng.<\/span><\/p>\n

C\u1ed9t A, B: Ghi s\u1ed1 th\u1ee9 t\u1ef1, h\u1ecd v\u00e0 t\u00ean t\u1eebng ng\u01b0\u1eddi trong b\u1ed9 ph\u1eadn c\u00f4ng t\u00e1c.<\/span><\/p>\n

C\u1ed9t C: Ghi ng\u1ea1ch b\u1eadc l\u01b0\u01a1ng ho\u1eb7c c\u1ea5p b\u1eadc ch\u1ee9c v\u1ee5 c\u1ee7a t\u1eebng ng\u01b0\u1eddi.<\/span><\/p>\n

C\u1ed9t 1-31: Ghi c\u00e1c ng\u00e0y trong th\u00e1ng (T\u1eeb ng\u00e0y 01 \u0111\u1ebfn ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng).<\/span><\/p>\n

C\u1ed9t 32: Ghi t\u1ed5ng s\u1ed1 c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng s\u1ea3n ph\u1ea9m c\u1ee7a t\u1eebng ng\u01b0\u1eddi trong th\u00e1ng.<\/span><\/p>\n

C\u1ed9t 33: Ghi t\u1ed5ng s\u1ed1 c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng th\u1eddi gian c\u1ee7a t\u1eebng ng\u01b0\u1eddi trong th\u00e1ng.<\/span><\/p>\n

C\u1ed9t 34: Ghi t\u1ed5ng s\u1ed1 c\u00f4ng ngh\u1ec9 vi\u1ec7c v\u00e0 ng\u1eebng vi\u1ec7c h\u01b0\u1edfng 100% l\u01b0\u01a1ng c\u1ee7a t\u1eebng ng\u01b0\u1eddi trong th\u00e1ng.<\/span><\/p>\n

C\u1ed9t 35: Ghi t\u1ed5ng s\u1ed1 c\u00f4ng ngh\u1ec9 vi\u1ec7c v\u00e0 ng\u1eebng vi\u1ec7c h\u01b0\u1edfng c\u00e1c lo\u1ea1i % l\u01b0\u01a1ng c\u1ee7a t\u1eebng ng\u01b0\u1eddi trong th\u00e1ng.<\/span><\/p>\n

C\u1ed9t 36: Ghi t\u1ed5ng s\u1ed1 c\u00f4ng ngh\u1ec9 h\u01b0\u1edfng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a t\u1eebng ng\u01b0\u1eddi trong th\u00e1ng.<\/span><\/p>\n

H\u00e0ng ng\u00e0y t\u1ed5 tr\u01b0\u1edfng (Tr\u01b0\u1edfng ban, ph\u00f2ng, nh\u00f3m,…) ho\u1eb7c ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf c\u1ee7a b\u1ed9 ph\u1eadn m\u00ecnh \u0111\u1ec3 ch\u1ea5m c\u00f4ng cho t\u1eebng ng\u01b0\u1eddi trong ng\u00e0y, ghi v\u00e0o ng\u00e0y t\u01b0\u01a1ng \u1ee9ng trong c\u00e1c c\u1ed9t t\u1eeb c\u1ed9t 1 \u0111\u1ebfn c\u1ed9t 31 theo c\u00e1c k\u00fd hi\u1ec7u quy \u0111\u1ecbnh trong ch\u1ee9ng t\u1eeb.<\/span><\/p>\n

Cu\u1ed1i th\u00e1ng, ng\u01b0\u1eddi ch\u1ea5m c\u00f4ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch b\u1ed9 ph\u1eadn k\u00fd v\u00e0o B\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 chuy\u1ec3n B\u1ea3ng ch\u1ea5m c\u00f4ng c\u00f9ng c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan nh\u01b0 Gi\u1ea5y ch\u1ee9ng nh\u1eadn ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng BHXH, gi\u1ea5y xin ngh\u1ec9 vi\u1ec7c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng,… v\u1ec1 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu qui ra c\u00f4ng \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u0103n c\u1ee9 v\u00e0o c\u00e1c k\u00fd hi\u1ec7u ch\u1ea5m c\u00f4ng c\u1ee7a t\u1eebng ng\u01b0\u1eddi t\u00ednh ra s\u1ed1 ng\u00e0y c\u00f4ng theo t\u1eebng lo\u1ea1i t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 ghi v\u00e0o c\u00e1c c\u1ed9t 32, 33, 34, 35.<\/span><\/p>\n

Ng\u00e0y c\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 8 gi\u1edd. Khi t\u1ed5ng h\u1ee3p quy th\u00e0nh ng\u00e0y c\u00f4ng n\u1ebfu c\u00f2n gi\u1edd l\u1ebb th\u00ec ghi s\u1ed1 gi\u1edd l\u1ebb b\u00ean c\u1ea1nh s\u1ed1 c\u00f4ng v\u00e0 \u0111\u00e1nh d\u1ea5u ph\u1ea9y \u1edf gi\u1eefa.<\/span><\/p>\n

V\u00ed d\u1ee5: 22 c\u00f4ng 4 gi\u1edd ghi 22,4<\/span><\/p>\n

B\u1ea3ng ch\u1ea5m c\u00f4ng \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i ph\u00f2ng (ban, t\u1ed5,\u2026) k\u1ebf to\u00e1n c\u00f9ng c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan.<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ch\u1ea5m c\u00f4ng:<\/em><\/strong> T\u00f9y thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u00f4ng t\u00e1c v\u00e0 tr\u00ecnh \u0111\u1ed9 k\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ec3 s\u1eed d\u1ee5ng 1 trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p ch\u1ea5m c\u00f4ng sau:<\/span><\/p>\n

– Ch\u1ea5m c\u00f4ng ng\u00e0y: M\u1ed7i khi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb ho\u1eb7c l\u00e0m vi\u1ec7c kh\u00e1c nh\u01b0 h\u1ed9i ngh\u1ecb, h\u1ecdp,… th\u00ec m\u1ed7i ng\u00e0y d\u00f9ng m\u1ed9t k\u00fd hi\u1ec7u \u0111\u1ec3 ch\u1ea5m c\u00f4ng cho ng\u00e0y \u0111\u00f3.<\/span><\/p>\n

C\u1ea7n ch\u00fa \u00fd 2 tr\u01b0\u1eddng h\u1ee3p: <\/em><\/span><\/p>\n

+ N\u1ebfu trong ng\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m 2 vi\u1ec7c c\u00f3 th\u1eddi gian kh\u00e1c nhau th\u00ec ch\u1ea5m c\u00f4ng theo k\u00fd hi\u1ec7u c\u1ee7a c\u00f4ng vi\u1ec7c chi\u1ebfm nhi\u1ec1u th\u1eddi gian nh\u1ea5t. V\u00ed d\u1ee5 ng\u01b0\u1eddi lao \u0111\u1ed9ng A trong ng\u00e0y h\u1ecdp 5 gi\u1edd l\u00e0m l\u01b0\u01a1ng th\u1eddi gian 3 gi\u1edd th\u00ec c\u1ea3 ng\u00e0y h\u00f4m \u0111\u00f3 ch\u1ea5m \u201cH\u201d H\u1ed9i h\u1ecdp.<\/span><\/p>\n

+ N\u1ebfu trong ng\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m 2 vi\u1ec7c c\u00f3 th\u1eddi gian b\u1eb1ng nhau th\u00ec ch\u1ea5m c\u00f4ng theo k\u00fd hi\u1ec7u c\u1ee7a c\u00f4ng vi\u1ec7c di\u1ec5n ra tr\u01b0\u1edbc.<\/span><\/p>\n

– Ch\u1ea5m c\u00f4ng theo gi\u1edd:<\/span><\/p>\n

Trong ng\u00e0y ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m bao nhi\u00eau c\u00f4ng vi\u1ec7c th\u00ec ch\u1ea5m c\u00f4ng theo c\u00e1c k\u00fd hi\u1ec7u \u0111\u00e3 quy \u0111\u1ecbnh v\u00e0 ghi s\u1ed1 gi\u1edd c\u00f4ng th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c \u0111\u00f3 b\u00ean c\u1ea1nh k\u00fd hi\u1ec7u t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

– Ch\u1ea5m c\u00f4ng ngh\u1ec9 b\u00f9: Ngh\u1ec9 b\u00f9 ch\u1ec9 \u00e1p d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u00eam gi\u1edd h\u01b0\u1edfng l\u01b0\u01a1ng th\u1eddi gian nh\u01b0ng kh\u00f4ng thanh to\u00e1n l\u01b0\u01a1ng l\u00e0m th\u00eam, do \u0111\u00f3 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 b\u00f9 th\u00ec ch\u1ea5m “NB” v\u00e0 v\u1eabn t\u00ednh tr\u1ea3 l\u01b0\u01a1ng th\u1eddi gian.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1eabu b\u1ea3ng ch\u1ea5m c\u00f4ng m\u1edbi nh\u1ea5t theo M\u1eabu s\u1ed1 01a – L\u0110TL c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb\u00a01-1-2015 cho quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2015 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006 K\u1ebf to\u00e1n Centax xin g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Tr\u00ean \u0111\u00e2y l\u00e0 m\u1eabu b\u1ea3ng ch\u1ea5m c\u00f4ng m\u1edbi nh\u1ea5t theo M\u1eabu s\u1ed1 01a – L\u0110TL c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 1-1-2015 cho quy\u1ebft to\u00e1n t\u1eeb n\u0103m 2015 thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 15\/2006 K\u1ebf to\u00e1n Centax xin g\u1eedi \u0111\u1ebfn c\u00e1c b\u1ea1n, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":17444,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2067],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16427"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16427"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16427\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17444"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16427"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}