{"id":17795,"date":"2015-11-09T04:35:56","date_gmt":"2015-11-09T04:35:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17795"},"modified":"2016-12-12T01:39:31","modified_gmt":"2016-12-12T01:39:31","slug":"muc-dong-va-trach-nhiem-dong-bhxh-bat-buoc-tu-2016","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17795","title":{"rendered":"M\u1ee9c \u0111\u00f3ng v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u1eeb 2016"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-17874\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Muc-dong-va-trach-nhiem-dong-BHXH-bat-buoc-tu-2016-anh-chinh.gif\" alt=\"Muc dong va trach nhiem dong BHXH bat buoc tu 2016 - anh chinh\" width=\"115\" height=\"164\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH quy \u0111\u1ecbnh m\u1ee9c \u0111\u00f3ng v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 2016. \u0110\u1eb7c bi\u1ec7t c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t.<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\"> K\u1ebf thu\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<strong>M\u1ee9c \u0111\u00f3ng v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u1eeb 2016<\/strong><\/span><\/h2>\n<h2><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">1. Tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5<a href=\"https:\/\/centax.dsoftware.vn\/quyet-dinh-959qd-bhxh-viet-nam-quy-dinh-ve-quan-ly-bao-hiem-xa-hoi\/\" target=\"_blank\"> Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH<\/a> tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH thu\u1ed9c c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tham gia BHXH b\u1eaft bu\u1ed9c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/doi-tuong-tham-gia-bhxh-bat-buoc-tu-2016\/\">\u0110\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c t\u1eeb 2016<\/a><\/span><\/p>\n<h2><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2. M\u1ee9c \u0111\u00f3ng BHXH<\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5<strong> Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH<\/strong> m\u1ee9c \u0111\u00f3ng BHXH \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u01b0 sau:<\/span><\/p>\n<h3><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>2.1 M\u1ee9c \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t<\/strong><\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH m\u1ee9c \u0111\u00f3ng BHXH\u00a0c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. Ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u1eb1ng th\u00e1ng \u0111\u00f3ng b\u1eb1ng 8% m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i lao \u0111\u1ed9ng \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u00a022% m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 c\u00f3 qu\u00e1 tr\u00ecnh tham gia BHXH b\u1eaft bu\u1ed9c;<\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; 22% c\u1ee7a 02 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a tham gia BHXH b\u1eaft bu\u1ed9c ho\u1eb7c \u0111\u00e3 tham gia BHXH b\u1eaft bu\u1ed9c nh\u01b0ng \u0111\u00e3 h\u01b0\u1edfng BHXH m\u1ed9t l\u1ea7n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e0 phu nh\u00e2n, phu qu\u00e2n c\u1ee7a nh\u1eefng ng\u01b0\u1eddi l\u00e0 \u0111\u1ea1i di\u1ec7n ngo\u1ea1i giao c\u1ee7a Vi\u1ec7t nam t\u1ea1i n\u01b0\u1edbc ngo\u00e0i:\u00a0Th\u1ef1c hi\u1ec7n theo V\u0103n b\u1ea3n quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a BHXH Vi\u1ec7t Nam.<\/span><\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n thi\u1ebfu t\u1ed1i \u0111a 6 th\u00e1ng \u0111\u1ec3 h\u01b0\u1edfng tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed ho\u1eb7c tr\u1ee3 c\u1ea5p tu\u1ea5t:\u00a0m\u1ee9c \u0111\u00f3ng h\u1eb1ng th\u00e1ng b\u1eb1ng 22% m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi ngh\u1ec9 vi\u1ec7c (ho\u1eb7c ch\u1ebft) v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t (th\u1ef1c hi\u1ec7n \u0111\u1ebfn 31\/12\/2015; t\u1eeb 01\/01\/2016, th\u1ef1c hi\u1ec7n theo V\u0103n b\u1ea3n quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 v\u00e0 h\u01b0\u1edbng d\u1eabn c\u1ee7a BHXH Vi\u1ec7t Nam).<\/span><\/li>\n<\/ul>\n<h3><span style=\"font-size: 12pt; color: #000000; font-family: helvetica, arial, sans-serif;\">2.2 M\u1ee9c \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0o\u00a0qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t<\/span><\/h3>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 <strong>Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH<\/strong> m\u1ee9c \u0111\u00f3ng BHXH\u00a0c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. \u00a0\u0110\u01a1n v\u1ecb h\u00e0ng th\u00e1ng \u0111\u00f3ng tr\u00ean qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3% v\u00e0o qu\u1ef9 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1% v\u00e0o qu\u1ef9 tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">14% v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. \u0110\u01a1n v\u1ecb h\u00e0ng th\u00e1ng \u0111\u00f3ng 14% m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0l\u00e0 nh\u1eefng ng\u01b0\u1eddi h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 phu qu\u00e2n ho\u1eb7c phu nh\u00e2n t\u1ea1i c\u01a1 quan \u0111\u1ea1i di\u1ec7n Vi\u1ec7t nam \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft. M\u1ee9c \u0111\u00f3ng v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u1eeb 2016, theo Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH quy \u0111\u1ecbnh m\u1ee9c \u0111\u00f3ng v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb 2016. \u0110\u1eb7c bi\u1ec7t c\u00f3 nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c bi\u1ec7t.<\/p>\n","protected":false},"author":7,"featured_media":17914,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2152],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17795"}],"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=17795"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17795\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/17914"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17795"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}