{"id":17984,"date":"2015-11-10T17:23:22","date_gmt":"2015-11-10T17:23:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=17984"},"modified":"2016-12-09T10:36:36","modified_gmt":"2016-12-09T10:36:36","slug":"quy-dinh-ve-truy-thu-bao-hiem-xa-hoi-bao-hiem-y-te","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=17984","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 truy thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf"},"content":{"rendered":"

\"Quy<\/span><\/h2>\n

Khi tham gia b\u1ea3o \u00a0hi\u1ec3m, ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng mu\u1ed1n \u0111\u00f3ng tr\u01b0\u1edbc th\u00e1ng l\u00e0m h\u1ed3 s\u01a1 tham gia, ho\u1eb7c khi DN kh\u00f4ng \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd b\u1ecb b\u1eaft truy thu…\u00a0Tr\u01b0\u1eddng h\u1ee3p truy thu n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n th\u1ebf n\u00e0o? K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u00a0Quy \u0111\u1ecbnh v\u1ec1 truy thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf<\/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. Truy thu c\u1ed9ng n\u1ed1i th\u1eddi gian<\/span><\/h2>\n

1.1 C\u00e1c tr\u01b0\u1eddng h\u1ee3p truy thu<\/strong><\/span><\/h3>\n
    \n
  • \u0110\u01a1n v\u1ecb kh\u00f4ng \u0111\u0103ng k\u00fd \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n
  • Ng\u01b0\u1eddi lao \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m. 1.7 Kho\u1ea3n 1 \u0110i\u1ec1u 4 Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH\u00a0truy \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c sau khi v\u1ec1 n\u01b0\u1edbc.<\/span><\/li>\n
  • C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n

    1.2 \u0110i\u1ec1u ki\u1ec7n truy thu<\/strong><\/span><\/h3>\n
      \n
    • \u0110\u01b0\u1ee3c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u01a1 quan BHXH ki\u1ec3m tra, thanh tra, bu\u1ed9c truy thu; \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1ec1 ngh\u1ecb \u0111\u01b0\u1ee3c truy thu \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n
    • H\u1ed3 s\u01a1 \u0111\u00fang \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n

      1.3 Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 truy thu, t\u1ef7 l\u1ec7 truy thu<\/strong><\/span><\/h3>\n
        \n
      • Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 truy thu l\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH, BHYT, BHTN theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt t\u01b0\u01a1ng \u1ee9ng th\u1eddi gian truy thu. Ti\u1ec1n l\u01b0\u01a1ng n\u00e0y \u0111\u01b0\u1ee3c ghi trong s\u1ed5 BHXH c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n
      • T\u1ef7 l\u1ec7 truy thu: t\u00ednh b\u1eb1ng t\u1ef7 l\u1ec7 % \u0111\u00f3ng BHXH, BHYT, BHTN do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng th\u1eddi gian truy thu.<\/span><\/li>\n<\/ul>\n

        1.4 S\u1ed1 ti\u1ec1n truy thu<\/strong><\/span><\/h3>\n

        S\u1ed1 ti\u1ec1n truy thu Stt b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng BHXH, BHYT, BHTN v\u00e0 ti\u1ec1n l\u00e3i:<\/span><\/p>\n

        V<\/span>
        \n Stt =\u2211 ESpdi + Ltt (\u0111\u1ed3ng) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(2)<\/span>
        \n i=l<\/span><\/p>\n

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

          \n
        • Spdi S\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng BHXH, BHYT, BHTN th\u00e1ng i c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh theo ti\u1ec1n l\u01b0\u01a1ng v\u00e0 t\u1ef7 l\u1ec7 truy thu quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m 1.3 Kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n
        • V: s\u1ed1 th\u00e1ng truy thu<\/span><\/li>\n
        • Ltt: Ti\u1ec1n l\u00e3i truy thu, b\u1eb1ng t\u1ed5ng ti\u1ec1n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng BHXH, BHYT, BHTN c\u1ee7a t\u00f2ng th\u00e1ng, t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/li>\n<\/ul>\n

          V<\/span>
          \n Ltt = \u00a0 \u00a0 \u2211 \u00a0ELtti (\u0111\u1ed3ng) \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(3)<\/span>
          \n i=l<\/span><\/p>\n

          Trons \u0111\u00f3<\/strong>:<\/span><\/p>\n

            \n
          • V : s\u1ed1 th\u00e1ng truy thu (v\u00ed d\u1ee5, truy thu 04 th\u00e1ng: th\u00e1ng 1, th\u00e1ng 2 th\u00e1ng 4 v\u00e0 th\u00e1ng 5 n\u0103m 2011 thi V = 4)<\/span><\/li>\n
          • Ltdi : ti\u1ec1n l\u00e3i truy thu t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng th\u00e1ng i theo nguy\u00ean t\u1eafc t\u00ednh l\u00e3i g\u1ed9p, theo c\u00f4ng th\u1ee9c sau:<\/span><\/li>\n<\/ul>\n

            Ltti = Spdjx[(l+k)ni<\/sup> -1]= Spdix[FVF(k,rii) \u2013 1] (\u0111\u1ed3ng)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (4)<\/span><\/p>\n

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

              \n
            • Spdi : s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng BHXH, BHYT, BHTN th\u00e1ng i<\/span><\/li>\n
            • k (%\/th\u00e1ng): L\u00e3i su\u1ea5t truy thu, t\u00ednh b\u1eb1ng l\u00e3i su\u1ea5t ch\u1eadm \u0111\u00f3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh ti\u1ec1n truy thu.<\/span><\/li>\n
            • n;: S\u1ed1 th\u00e1ng ch\u01b0a \u0111\u00f3ng kho\u1ea3n ti\u1ec1n Spdiph\u1ea3i t\u00ednh l\u00e3i (s\u1ed1 l\u1ea7n nh\u1eadp l\u00e3i), t\u00ednh theo c\u00f4ng th\u1ee9c sau:<\/span><\/li>\n<\/ul>\n

              nj= To-Ti<\/span><\/p>\n

              Trong \u0111\u00f3<\/strong>: To: th\u00e1ng t\u00ednh ti\u1ec1n truy thu (theo d\u01b0\u01a1ng l\u1ecbch).<\/span><\/p>\n

                \n
              • Ti! th\u00e1ng ph\u00e1t sinh s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng Spdi (t\u00ednh theo d\u01b0\u01a1ng l\u1ecbch).<\/span><\/li>\n
              • FVF(k,nj): Th\u1eeba s\u1ed1 gi\u00e1 \u1eeb\u1ecb t\u01b0\u01a1ng lai \u1edf m\u1ee9c l\u00e3i xu\u1ea5t k% v\u1edbi ni k\u1ef3 h\u1ea1n t\u00ednh l\u00e3i.<\/span><\/li>\n<\/ul>\n

                V\u00ed d\u1ee5: t\u00ednh ti\u1ec1n truy thu t\u1ea1i th\u00e1ng 11\/2011 \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u00f3ng c\u1ee7a th\u00e1ng 8\/2011 th\u00ec ni = 11\/2011 \u2013 8\/2011 = 3<\/span><\/p>\n

                V\u00ed du v\u1ec1 t\u1ec9nh l\u00e3i truy thu:<\/span><\/p>\n

                Th\u00e1ng 12\/2011, truy thu \u0111\u01a1n v\u1ecb A kho\u1ea3n ti\u1ec1n ch\u01b0a \u0111\u00f3ng BHXH trong 4 th\u00e1ng: th\u00e1ng 1, th\u00e1ng 2, th\u00e1ng 4 v\u00e0 th\u00e1ng 5 n\u0103m 2011, s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng c\u1ee7a t\u1eebng th\u00e1ng theo b\u1ea3ng<\/span><\/p>\n

                Gi\u1ea3 \u0111\u1ecbnh l\u00e3i\u00a0su\u1ea5t t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 12\/2011 l\u00e0 1%\/th\u00e1ng.<\/span><\/p>\n

                Theo c\u00e1c c\u00f4ng th\u1ee9c tr\u00ean t\u00ednh \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i truy thu nh\u01b0 b\u1ea3ng sau:<\/span><\/p>\n

                B\u1ea3ng ti\u1ec1n l\u00e3i\u00a0truy thu BHXH:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
                Th\u00e1ng ph\u1ea3i truy thu<\/span><\/td>\nS\u1ed1 ti\u1ec1n BHXH ph\u1ea3i \u0111\u00f3ng c\u1ee7a t\u1eebng th\u00e1ng (\u0111\u1ed3ng)<\/span><\/td>\nTi\u1ec1n l\u00e3i truy thu<\/span><\/td>\n<\/tr>\n
                S\u1ed1 th\u00e1ng ph\u1ea3i t\u00ednh l\u00e3i (ni) (th\u00e1ng)<\/span><\/td>\nTh\u1eeba s\u1ed1 gi\u00e1 tr\u1ecb t\u01b0ong laiFVF(k, ni)<\/span><\/td>\nTi\u1ec1n l\u00e3i truy thu(\u0111\u1ed3ng)<\/span><\/td>\n<\/tr>\n
                1<\/span><\/td>\n2<\/span><\/td>\n3<\/span><\/td>\n4<\/span><\/td>\n5 = (2)x[(4)-l]<\/span><\/td>\n<\/tr>\n
                01\/2011<\/span><\/td>\n10.000.000<\/span><\/td>\n11<\/span><\/td>\n1,1157<\/span><\/td>\n1.157.000<\/span><\/td>\n<\/tr>\n
                02\/2011<\/span><\/td>\n11.000.000<\/span><\/td>\n10<\/span><\/td>\n1,1046<\/span><\/td>\n1.150.600<\/span><\/td>\n<\/tr>\n
                03\/2011<\/span><\/td>\n0,00<\/span><\/td>\n\u2014<\/span><\/td>\n\u2014<\/span><\/td>\n\u2014<\/span><\/td>\n<\/tr>\n
                04\/2011<\/span><\/td>\n11.000.000<\/span><\/td>\n8<\/span><\/td>\n1,0829<\/span><\/td>\n911.900<\/span><\/td>\n<\/tr>\n
                05\/2011<\/span><\/td>\n12.000.000<\/span><\/td>\n7<\/span><\/td>\n1,0721<\/span><\/td>\n865.200<\/span><\/td>\n<\/tr>\n
                T\u1ed5ng s\u1ed1<\/span><\/td>\n44.000.000<\/span><\/td>\n\u2014<\/span><\/td>\n\u00a0<\/span><\/td>\n4.084.700<\/span><\/td>\n<\/tr>\n
                T\u1ed5ng c\u00f4ng + S\u1ed1 ti\u1ec1n BHXH ph\u1ea3i truy thu:<\/span><\/td>\n44.000.000 (\u0111\u1ed3ng)<\/span><\/td>\n<\/tr>\n
                + S\u1ed1 ti\u1ec1n l\u00e3i truy thu:<\/span><\/td>\n4.084.700 (\u0111\u1ed3ng)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

                Truy thu do \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng<\/span><\/p>\n

                Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh trong v\u00f2ng 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n k\u00fd quy\u1ebft \u0111\u1ecbnh ho\u1eb7c H\u0110L\u0110 (ph\u1ee5 l\u1ee5c H\u0110L\u0110) n\u00e2ng b\u1eadc, n\u00e2ng ng\u1ea1ch, \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p \u0111\u00f3ng BHXH, BHYT, BHTN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng th\u1ef1c hi\u1ec7n t\u00ednh l\u00e3i; tr\u01b0\u1eddng h\u1ee3p n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n l\u01b0\u01a1ng ch\u1eadm t\u1eeb 60 ng\u00e0y tr\u1edf l\u00ean th\u00ec t\u00ednh l\u00e3i theo quy \u0111\u1ecbnh.<\/span><\/p>\n

                N\u1ed9i dung quy \u0111\u1ecbnh 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 cua BHXH Vi\u1ec7t Nam.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh v\u1ec1 truy thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf. Khi tham gia b\u1ea3o hi\u1ec3m, ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng mu\u1ed1n \u0111\u00f3ng tr\u01b0\u1edbc th\u00e1ng l\u00e0m h\u1ed3 s\u01a1 tham gia. Tr\u01b0\u1eddng h\u1ee3p truy thu n\u00e0y th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c d\u1ec5 d\u00e0ng h\u01a1n.<\/p>\n","protected":false},"author":7,"featured_media":18112,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1063,2176],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17984"}],"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=17984"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/17984\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18112"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17984"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}