{"id":17982,"date":"2015-11-10T17:17:21","date_gmt":"2015-11-10T17:17:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17982"},"modified":"2016-12-09T10:38:50","modified_gmt":"2016-12-09T10:38:50","slug":"tinh-lai-cham-dong-bhxh-bhyt-bhtn-nam-2015","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17982","title":{"rendered":"T\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN n\u0103m 2015"},"content":{"rendered":"

\"Tinh<\/h2>\n

Qu\u00e1 h\u1ea1n n\u1ed9p b\u1ea3o hi\u1ec3m, m\u00e0 doanh nghi\u1ec7p ch\u01b0a n\u1ed9p s\u1ebd b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p. M\u1ee9c ph\u1ea1t v\u00e0 c\u00e1ch t\u00ednh th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

T\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN n\u0103m 2015<\/strong><\/span><\/h2>\n

C\u01a1 s\u1edf ph\u00e1p l\u00fd : \u00a0Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH<\/a><\/span><\/p>\n

1. \u0110\u01a1n v\u1ecb \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN ch\u1eadm qu\u00e1 th\u1eddi h\u1ea1n<\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1eeb 30 ng\u00e0y tr\u1edf l\u00ean th\u00ec ph\u1ea3i \u0111\u00f3ng s\u1ed1 ti\u1ec1n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN ch\u01b0a \u0111\u00f3ng bao g\u1ed3m c\u1ea3 ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc ch\u01b0a n\u1ed9p.<\/span><\/p>\n

2. Ph\u01b0\u01a1ng th\u1ee9c t\u00ednh l\u00e3i<\/span><\/h2>\n

Ng\u00e0y \u0111\u1ea7u h\u1eb1ng th\u00e1ng<\/span><\/p>\n

3. C\u00f4ng th\u1ee9c t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN<\/span><\/h2>\n

Lcdi = (Pcdi + Lcdi-1) X k (\u0111\u1ed3ng)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (1)<\/span><\/p>\n

Trong \u0111\u00f3:<\/span><\/p>\n

    \n
  • Lcdi: ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN t\u00ednh t\u1ea1i th\u00e1ng i (\u0111\u1ed3ng).<\/span><\/li>\n
  • Pcdi: s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u00f3ng ph\u1ea3i t\u00ednh l\u00e3i t\u00ednh t\u1ea1i th\u00e1ng i (\u0111\u1ed3ng), \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n

    Pcdi = Plki \u2013 Spsi<\/span><\/p>\n

    Trong \u0111\u00f3:<\/span><\/p>\n

      \n
    • Pllci: t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng lu\u1ef9 k\u1ebf \u0111\u1ebfn h\u1ebft th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i i (n\u1ee3 mang sang th\u00e1ng t\u00ednh l\u00e3i).<\/span><\/li>\n
    • Spsi: s\u1ed1 ph\u1ea3i \u0111\u00f3ng ph\u00e1t sinh ch\u01b0a qu\u00e1 h\u1ea1n ph\u1ea3i n\u1ed9p, t\u00ednh \u0111\u1ebfn th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i i (s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng t\u00ednh theo danh s\u00e1ch tham gia BHXH, BHYT, BHTN c\u1ee7a th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i ho\u1eb7c c\u1ee7a c\u00e1c th\u00e1ng tr\u01b0\u1edbc th\u00e1ng li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i trong ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng h\u1eb1ng qu\u00fd ho\u1eb7c 6 th\u00e1ng m\u1ed9t l\u1ea7n ch\u01b0a qu\u00e1 h\u1ea1n ph\u1ea3i n\u1ed9p).<\/span><\/li>\n<\/ul>\n

      N\u1ebfu Pcdi > 0 th\u00ec c\u00f3 n\u1ee3 t\u00ednh l\u00e3i, n\u1ebfu Pcdi < 0 th\u00ec kh\u00f4ng c\u00f3 n\u1ee3 t\u00ednh l\u00e3i.<\/span><\/p>\n

      k: l\u00e3i su\u1ea5t t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u00e3i (%\/th\u00e1ng):<\/span><\/p>\n

        \n
      • \u0110\u1ed1i v\u1edbi BHXH b\u1eaft bu\u1ed9c th\u00ec k t\u00ednh b\u1eb1ng l\u00e3i su\u1ea5t \u0111\u1ea7u t\u01b0 qu\u1ef9 BHXH b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 do BHXH Vi\u1ec7t Nam c\u00f4ng b\u1ed1 chia cho\u00a0\u0110\u1ed1i v\u1edbi m\u1ee9c l\u00e3i su\u1ea5t ch\u1eadm \u0111\u00f3ng BHTN, BHXH Vi\u1ec7t Nam c\u00f3 h\u01b0\u1edbng d\u1eabn\u00a0ri\u00eang.<\/span><\/li>\n
      • \u0110\u1ed1i v\u1edbi BHYT th\u00ec k t\u00ednh b\u1eb1ng 02 l\u1ea7n l\u00e3i su\u1ea5t li\u00ean ng\u00e2n h\u00e0ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u00e3i.<\/span><\/li>\n<\/ul>\n

        Lcdi-1: l\u00e3i ch\u1eadm \u0111\u00f3ng ch\u01b0a tr\u1ea3 h\u1ebft t\u00ednh \u0111\u1ebfn th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i.<\/strong><\/span><\/p>\n

        4. N\u1ed9i dung t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN<\/span><\/h2>\n

        Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/12\/2015. T\u1eeb ng\u00e0y 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><\/p>\n","protected":false},"excerpt":{"rendered":"

        Qu\u00e1 h\u1ea1n n\u1ed9p b\u1ea3o hi\u1ec3m, m\u00e0 doanh nghi\u1ec7p ch\u01b0a n\u1ed9p s\u1ebd b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p. M\u1ee9c ph\u1ea1t v\u00e0 c\u00e1ch t\u00ednh th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft T\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN n\u0103m 2015<\/p>\n","protected":false},"author":7,"featured_media":18114,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1071,2180,2181],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17982"}],"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=17982"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17982\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18114"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17982"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17982"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}