{"id":18490,"date":"2015-11-25T10:25:29","date_gmt":"2015-11-25T10:25:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18490"},"modified":"2016-12-06T08:45:20","modified_gmt":"2016-12-06T08:45:20","slug":"quy-dinh-kinh-phi-cong-doan-va-doan-phi-cong-doan-moi-nhat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18490","title":{"rendered":"Quy \u0111\u1ecbnh kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1edbi nh\u1ea5t"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18737\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-kinh-phi-cong-doan-va-doan-phi-cong-doan-moi-nhat-anh-chinh-300x225.jpg\" alt=\"Quy dinh kinh phi cong doan va doan phi cong doan moi nhat - anh chinh\" width=\"167\" height=\"125\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-kinh-phi-cong-doan-va-doan-phi-cong-doan-moi-nhat-anh-chinh-300x225.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Quy-dinh-kinh-phi-cong-doan-va-doan-phi-cong-doan-moi-nhat-anh-chinh.jpg 480w\" sizes=\"(max-width: 167px) 100vw, 167px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f4ng \u0111o\u00e0n l\u00e0 \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c th\u1ec3 hi\u1ec7n quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p. Tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u1ea3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u1ec3 c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ec3 c\u00e1c b\u1ea1n hi\u1ec3u m\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u0111o\u00e0n ph\u00ed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft <strong>Quy \u0111\u1ecbnh kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1edbi nh\u1ea5t\u00a0<\/strong><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; color: #000000; font-size: 12pt;\">1. Quy \u0111\u1ecbnh Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a doanh nghi\u1ec7p<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1.1 \u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng KPC\u0110 trong doanh nghi\u1ec7p<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 4 <strong><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-1912013-quy-dinh-ve-kinh-phi-cong-doan\/\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 191\/2013\/N\u0110-CP<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3 \u0111\u00e3 c\u00f3 hay ch\u01b0a c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan Nh\u00e0 n\u01b0\u1edbc (k\u1ebf c\u1ea3 U\u1ef7 ban nh\u00e2n d\u00e2n x\u00e3, ph\u01b0\u1eddng, th\u1ecb tr\u1ea5n), \u0111\u01a1n v\u1ecb thu\u1ed9c l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb \u2013 x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i \u2013 ngh\u1ec1 nghi\u1ec7p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp v\u00e0 ngo\u00e0i c\u00f4ng l\u1eadp<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p thu\u1ed9c c\u00e1c th\u00e0nh ph\u1ea7n kinh t\u1ebf th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt doanh nghi\u1ec7p, Lu\u1eadt \u0111\u1ea7u t\u01b0<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u00e0nh l\u1eadp, ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt h\u1ee3p t\u00e1c x\u00e3<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan, t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam c\u00f3 li\u00ean quan \u0111\u1ebfn t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng c\u00f4ng \u0111o\u00e0n, v\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh t\u1ea1i Vi\u1ec7t Nam c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi Vi\u1ec7t Nam<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c kh\u00e1c c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u01b0u \u00fd:\u00a0Kh\u00f4ng ph\u00e2n bi\u1ec7t t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 hay ch\u01b0a c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n, \u0111\u1ec1u ph\u1ea3i \u0111\u00f3ng Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1.2 M\u1ee9c \u0111\u00f3ng Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 5 <strong><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-1912013-quy-dinh-ve-kinh-phi-cong-doan\/\">Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP<\/a><\/strong> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;\u0110i\u1ec1u 5. M\u1ee9c \u0111\u00f3ng v\u00e0 c\u0103n c\u1ee9 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>M\u1ee9c \u0111\u00f3ng b\u1eb1ng 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng n\u00e0y l\u00e0 t\u1ed5ng m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><span style=\"color: #ff0000;\"><strong>Chi ti\u1ebft:\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/tu-112016-tien-luong-dong-bao-hiem-bat-buoc-la-luong-va-phu-cap-luong\/\">T\u1eeb 1\/1\/2016 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c l\u00e0 l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/a><\/strong><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1.3 Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ea1i \u0110i\u1ec1u 6 <strong>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 191\/2013\/N\u0110-CP<\/strong> quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u01a1 quan, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1ed7i th\u00e1ng m\u1ed9t l\u1ea7n c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1ed7i th\u00e1ng m\u1ed9t l\u1ea7n c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p, di\u00eam nghi\u1ec7p tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng theo chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo <strong>th\u00e1ng<\/strong> ho\u1eb7c <strong>qu\u00fd<\/strong> m\u1ed9t l\u1ea7n c\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00ean c\u01a1 s\u1edf \u0111\u0103ng k\u00fd v\u1edbi t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, <strong>Doanh nghi\u1ec7p kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 c\u00f3 hay ch\u01b0a c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n c\u0169ng s\u1ebd ph\u1ea3i th\u1ef1c hi\u1ec7n n\u1ed9p Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, m\u1ee9c n\u1ed9p Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 2% t\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH.\u00a0<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p s\u1ebd n\u1ed9p Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1ed7i th\u00e1ng 1 l\u1ea7n v\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng BHXH. Ri\u00eang v\u1edbi t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p N\u00f4ng &#8211; L\u00e2m &#8211; Ng\u01b0 nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo th\u00e1ng ho\u1eb7c theo qu\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i ph\u00f2ng k\u1ebf to\u00e1n c\u1ee7a Li\u00ean \u0111o\u00e0n lao \u0111\u1ed9ng qu\u1eadn (huy\u1ec7n) n\u01a1i doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng kinh doanh <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"color: #ff0000;\">L\u01b0u \u00fd<\/span>:<\/strong> \u00a0DN ch\u01b0a n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u1ea7n n\u00e0o, li\u00ean h\u1ec7 v\u1edbi li\u00ean \u0111o\u00e0n lao \u0111\u1ed9ng qu\u1eadn (huy\u1ec7n) \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh t\u1ef7 l\u1ec7 tr\u00edch n\u1ed9p v\u00e0 c\u00e1c gi\u1ea5y t\u1edd c\u1ea7n thi\u1ebft ph\u1ea3i n\u1ed9p 6 th\u00e1ng hay 1 n\u0103m).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">1.4 Ngu\u1ed3n \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c ngu\u1ed3n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a doanh nghi\u1ec7p m\u00ecnh \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb \u0111\u00e2u m\u1eddi c\u00e1c b\u1ea1n xem chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft<em><strong>\u00a0<\/strong><\/em>\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/muc-dong-va-phuong-thuc-dong-kinh-phi-cong-doan-trong-nam-2015\/\">M\u1ee9c \u0111\u00f3ng v\u00e0 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n trong n\u0103m 2015<\/a>\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-moi-nhat-ve-bhxh-thuc-hien-tu-2016\/\">Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1ec1 BHXH th\u1ef1c hi\u1ec7n t\u1eeb 2016<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/muc-dong-va-trach-nhiem-dong-bhxh-bat-buoc-tu-2016\/\"><span style=\"color: #000000;\">M\u1ee9c \u0111\u00f3ng v\u00e0 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u1eeb 2016<\/span><\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. Quy \u0111\u1ecbnh \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<strong>\u00a0<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf th\u00ec \u0111o\u00e0n vi\u00ean trong doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng \u0111o\u00e0n ph\u00ed cho C\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2.1 \u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee9c ph\u00ed \u0111\u00f3ng c\u00f4ng \u0111o\u00e0n<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo Kho\u1ea3n 1 M\u1ee5c I <strong><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-258hd-tld-huong-dan-dong-phi-cong-doan-cua-tong-lien-doan-lao-dong-viet-nam\/\">H\u01b0\u1edbng d\u1eabn s\u1ed1 258\/HD-TL\u0110<\/a><\/strong> c\u1ee7a T\u1ed5ng Li\u00ean \u0110o\u00e0n Lao \u0110\u1ed9ng Vi\u1ec7t Nam quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 th\u1ec3 t\u00f3m t\u1eaft \u1edf b\u1ea3ng nh\u01b0 sau:<\/span><\/p>\n<table style=\"border-color: #000000; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td width=\"214\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>STT<\/strong><\/span><\/p>\n<\/td>\n<td style=\"text-align: center;\" width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110\u1ed1i t\u01b0\u1ee3ng<\/strong><\/span><\/td>\n<td width=\"214\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c ph\u00ed<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1<\/span><\/p>\n<\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110o\u00e0n vi\u00ean \u1edf c\u00e1c c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb thu\u1ed9c l\u1ef1c<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n; T\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb &#8211; x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c\u00a0ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i, t\u1ed5 ch\u1ee9c x\u00e3 h\u1ed9i &#8211; ngh\u1ec1 nghi\u1ec7p; \u0110\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p h\u01b0\u1edfng l\u01b0\u01a1ng theo b\u1ea3ng l\u01b0\u01a1ng, b\u1eadc l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh<\/span><\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2<\/span><\/p>\n<\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110o\u00e0n vi\u00ean \u1edf c\u00e1c c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc (bao g\u1ed3m c\u1ea3 c\u00f4ng \u0111o\u00e0n C\u00f4ng ty c\u1ed5 ph\u1ea7n nh\u00e0 n\u01b0\u1edbc gi\u1eef c\u1ed5 ph\u1ea7n chi ph\u1ed1i) m\u1ee9c \u0111\u00f3ng \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n h\u00e0ng th\u00e1ng<\/span><\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1% ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c l\u0129nh (ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 kh\u1ea5u tr\u1eeb ti\u1ec1n \u0111\u00f3ng BHXH, BHYT, BHTN, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a \u0111o\u00e0n vi\u00ean), nh\u01b0ng m\u1ee9c \u0111\u00f3ng h\u00e0ng th\u00e1ng t\u1ed1i \u0111a b\u1eb1ng 10% ti\u1ec1n l\u01b0\u01a1ng c\u01a1 s\u1edf theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3<\/span><\/p>\n<\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110o\u00e0n vi\u00ean \u1edf c\u00e1c c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc (bao<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> g\u1ed3m c\u1ea3 C\u00f4ng ty c\u1ed5 ph\u1ea7n nh\u00e0 n\u01b0\u1edbc kh\u00f4ng n\u1eafm gi\u1eef c\u1ed5 ph\u1ea7n chi ph\u1ed1i); \u0111\u01a1n v\u1ecb s\u1ef1\u00a0nghi\u1ec7p ngo\u00e0i c\u00f4ng l\u1eadp h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng theo b\u1ea3ng l\u01b0\u01a1ng, b\u1eadc l\u01b0\u01a1ng do\u00a0Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh; Li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3; c\u00e1c t\u1ed5 ch\u1ee9c n\u01b0\u1edbc ngo\u00e0i, t\u1ed5 ch\u1ee9c qu\u1ed1c\u00a0t\u1ebf ho\u1ea1t \u0111\u1ed9ng tr\u00ean l\u00e3nh th\u1ed5 Vi\u1ec7t Nam; V\u0103n ph\u00f2ng \u0111i\u1ec1u h\u00e0nh c\u1ee7a ph\u00eda n\u01b0\u1edbc ngo\u00e0i<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh t\u1ea1i Vi\u1ec7t Nam, m\u1ee9c \u0111\u00f3ng \u0111o\u00e0n ph\u00ed h\u00e0ng th\u00e1ng<\/span><\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4<\/span><\/p>\n<\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110o\u00e0n vi\u00ean \u1edf c\u00e1c nghi\u1ec7p \u0111o\u00e0n, C\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf doanh nghi\u1ec7p kh\u00f3 x\u00e1c<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng \u0111o\u00e0n ph\u00ed; \u0111o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n \u1edf doanh nghi\u1ec7p,\u00a0\u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n trong s\u1ea3n xu\u1ea5t, kinh doanh, thu nh\u1eadp c\u1ee7a \u0111o\u00e0n vi\u00ean th\u1ea5p \u0111\u00f3ng \u0111o\u00e0n ph\u00ed theo m\u1ee9c \u1ea5n \u0111\u1ecbnh, nh\u01b0ng m\u1ee9c \u0111\u00f3ng th\u1ea5p nh\u1ea5t<\/span><\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1% ti\u1ec1n l\u01b0\u01a1ng c\u01a1 s\u1edf theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5<\/span><\/p>\n<\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n c\u00f4ng t\u00e1c \u1edf n\u01b0\u1edbc ngo\u00e0i<\/span><\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1% ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u1edf n\u01b0\u1edbc ngo\u00e0i theo ch\u1ebf \u0111\u1ed9 do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"214\">\n<p style=\"text-align: center;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6<\/span><\/p>\n<\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n h\u01b0\u1edfng tr\u1ee3 c\u1ea5p B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1eeb 01 th\u00e1ng tr\u1edf l\u00ean, trong th\u1eddi gian h\u01b0\u1edfng tr\u1ee3 c\u1ea5p kh\u00f4ng ph\u1ea3i \u0111\u00f3ng \u0111o\u00e0n ph\u00ed; \u0110o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n kh\u00f4ng c\u00f3 vi\u1ec7c l\u00e0m, kh\u00f4ng c\u00f3 thu nh\u1eadp, ngh\u1ec9 vi\u1ec7c ri\u00eang t\u1eeb 01 th\u00e1ng tr\u1edf l\u00ean kh\u00f4ng h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng<\/span><\/td>\n<td width=\"214\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">kh\u00f4ng ph\u1ea3i \u0111\u00f3ng \u0111o\u00e0n ph\u00ed<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ri\u00eang \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p th\u1ee9 3<\/strong>, l\u00e0 \u0111o\u00e0n vi\u00ean \u1edf c\u00e1c c\u01a1 s\u1edf c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf doanh nghi\u1ec7p ngo\u00e0i Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c \u0111o\u00e0n ph\u00ed \u0111\u00f3ng t\u1ed1i \u0111a \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i\u00a0M\u1ee5c 2 <strong><a href=\"https:\/\/centax.dsoftware.vn\/cong-van-so-449ltd-ve-dinh-chinh-mot-so-noi-dung-cac-quy-dinh-ve-tai-chinh-cong-doan\/\">C\u00f4ng v\u0103n 449\/TL\u0110<\/a><\/strong> nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">&#8220;2- H\u01b0\u1edbng d\u1eabn \u0111\u00f3ng \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n s\u1ed1 258\/HD-TL\u0110:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">B\u1ed5 sung ph\u1ea7n cu\u1ed1i Kho\u1ea3n 1.1.3 M\u1ee5c I: &#8221; \u2026 nh\u01b0ng m\u1ee9c \u0111\u00f3ng h\u00e0ng th\u00e1ng t\u1ed1i \u0111a b\u1eb1ng 10% ti\u1ec1n l\u01b0\u01a1ng c\u01a1 s\u1edf theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc&#8221;. Kho\u1ea3n 1.1.3 sau khi \u0111\u01b0\u1ee3c \u0111\u00ednh ch\u00ednh nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><span lang=\"EN-US\">&#8230;nh\u01b0ng m\u1ee9c \u0111\u00f3ng h\u00e0ng th\u00e1ng t\u1ed1i \u0111a b\u1eb1ng 10% ti\u1ec1n l\u01b0\u01a1ng c\u01a1 s\u1edf theo quy \u0111\u1ecbnh c\u1ee7a Nh\u00e0 n\u01b0\u1edbc&#8221;.&#8221;<\/span><\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, m\u1ee9c \u0111\u00f3ng \u0111o\u00e0n ph\u00ed \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p hi\u1ec7n nay l\u00e0 <strong>1% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong>. M\u1ee9c \u0111\u00f3ng <strong>\u0111o\u00e0n ph\u00ed t\u1ed1i \u0111a l\u00e0 115.000\u0111, do m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf l\u00e0 1.150.000\u0111<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">2.2 Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng \u0111o\u00e0n ph\u00ed c\u1ee7a \u0111o\u00e0n vi\u00ean<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 M\u1ee5c I <strong><a href=\"https:\/\/centax.dsoftware.vn\/huong-dan-258hd-tld-huong-dan-dong-phi-cong-doan-cua-tong-lien-doan-lao-dong-viet-nam\/\">H\u01b0\u1edbng d\u1eabn s\u1ed1 258\/HD-TL\u0110<\/a><\/strong> c\u1ee7a T\u1ed5ng Li\u00ean \u0110o\u00e0n Lao \u0110\u1ed9ng Vi\u1ec7t Nam quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a \u0111o\u00e0n vi\u00ean nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;2.\u00a0Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng \u0111o\u00e0n ph\u00ed.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>\u0110o\u00e0n ph\u00ed do \u0111o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n \u0111\u00f3ng h\u00e0ng th\u00e1ng cho t\u1ed5 c\u00f4ng \u0111o\u00e0n, c\u00f4ng \u0111o\u00e0n b\u1ed9 ph\u1eadn, c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf th\u00e0nh vi\u00ean, c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, nghi\u1ec7p \u0111o\u00e0n (theo ph\u00e2n c\u1ea5p c\u1ee7a c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, nghi\u1ec7p \u0111o\u00e0n) ho\u1eb7c thu qua l\u01b0\u01a1ng h\u00e0ng th\u00e1ng sau khi c\u00f3 \u00fd ki\u1ebfn th\u1ecfa thu\u1eadn c\u1ee7a \u0111o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, \u0111o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n \u0111\u00f3ng ti\u1ec1n \u0111o\u00e0n ph\u00ed cho t\u1ed5 c\u00f4ng \u0111o\u00e0n, c\u00f4ng \u0111o\u00e0n b\u1ed9 ph\u1eadn, c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf th\u00e0nh vi\u00ean, c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, nghi\u1ec7p \u0111o\u00e0n ho\u1eb7c thu qua l\u01b0\u01a1ng h\u00e0ng th\u00e1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. N\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 6 <strong><a href=\"https:\/\/centax.dsoftware.vn\/quyet-dinh-270qd-tld-ve-viec-ban-hanh-quy-dinh-ve-phan-cap-thu-phan-phoi-nguon-thu-tai-chinh-cong-doan\/\">Quy\u1ebft \u0111\u1ecbnh 270\/Q\u0110-TL\u0110<\/a><\/strong> c\u1ee7a T\u1ed5ng Li\u00ean \u0110o\u00e0n Lao \u0110\u1ed9ng Vi\u1ec7t Nam quy \u0111\u1ecbnh v\u1ec1 ph\u00e2n ph\u1ed1i thu ngu\u1ed3n t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8220;\u0110i\u1ec1u 6. Ph\u00e2n ph\u1ed1i ngu\u1ed3n thu t\u00e0i ch\u00ednh cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>1- C\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 65% t\u1ed5ng s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, 60% t\u1ed5ng s\u1ed1 thu \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 100% t\u1ed5ng s\u1ed1 thu kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2- N\u1ed9p kinh ph\u00ed l\u00ean c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean c\u1ee7a c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ph\u1ea3i n\u1ed9p l\u00ean c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf 35% t\u1ed5ng s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 40% t\u1ed5ng s\u1ed1 thu \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n. Trong n\u0103m n\u1ed9p theo d\u1ef1 to\u00e1n, khi c\u00f3 quy\u1ebft to\u00e1n n\u1ed9p theo s\u1ed1 thu quy\u1ebft to\u00e1n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>3- C\u1ea5p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>C\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n khi nh\u1eadn \u0111\u01b0\u1ee3c kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3ng c\u00f3 tr\u00e1ch nhi\u1ec7m c\u1ea5p 65% t\u1ed5ng s\u1ed1 thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n thu \u0111\u01b0\u1ee3c cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf (khi c\u1ea5p \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi 40% t\u1ed5ng s\u1ed1 thu \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf ph\u1ea3i n\u1ed9p c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean).<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>4- \u0110\u1ed1i v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ch\u01b0a th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf: C\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n khi nh\u1eadn \u0111\u01b0\u1ee3c kinh ph\u00ed c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u00f3ng, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng 65% t\u1ed5ng s\u1ed1 thu \u0111\u1ec3 chi cho ho\u1ea1t \u0111\u1ed9ng tuy\u00ean truy\u1ec1n, ph\u00e1t tri\u1ec3n \u0111o\u00e0n vi\u00ean, th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, k\u00fd th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, b\u1ea3o v\u1ec7, ch\u0103m lo cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y. Cu\u1ed1i n\u0103m s\u1ed1 kinh ph\u00ed s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng tr\u00ean ch\u01b0a h\u1ebft chuy\u1ec3n th\u00e0nh t\u00edch l\u0169y v\u00e0 tr\u1ea3 l\u1ea1i cho c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf sau khi c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">3.1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ <strong>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong> (t\u1ee9c l\u00e0 2% t\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH), trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">65% cho C\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf gi\u1eef<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">35% n\u1ed9p v\u1ec1 C\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf hay ch\u00ednh l\u00e0 Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng qu\u1eadn (huy\u1ec7n)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+ <strong>\u0110o\u00e0n ph\u00ed C\u00f4ng \u0111o\u00e0n<\/strong> (t\u1ee9c 1% l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ee7a nh\u00e2n vi\u00ean), trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">60% cho C\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf gi\u1eef<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">40% n\u1ed9p v\u1ec1\u00a0C\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf hay ch\u00ednh l\u00e0 Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng qu\u1eadn (huy\u1ec7n)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong><span style=\"font-family: helvetica, arial, sans-serif;\">3.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf<\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Kinh \u00a0ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong>, trong \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">65% C\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean hay ch\u00ednh l\u00e0 Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng qu\u1eadn (huy\u1ec7n) gi\u1eef h\u1ed9 \u0111\u1ec3 chi cho ho\u1ea1t \u0111\u1ed9ng tuy\u00ean truy\u1ec1n, ph\u00e1t tri\u1ec3n \u0111o\u00e0n vi\u00ean,\u00a0<em>th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, k\u00fd th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, b\u1ea3o v\u1ec7, ch\u0103m lo cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">35% c\u00f2n l\u1ea1i n\u1ed9p cho C\u00f4ng \u0111o\u00e0n Nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Xem chi ti\u1ebft\u00a0<strong><a href=\"https:\/\/centax.dsoftware.vn\/quy-dinh-phat-cham-nop-dong-phi-cong-doan-moi-nhat\/\">Quy \u0111\u1ecbnh ph\u1ea1t ch\u1eadm n\u1ed9p \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1edbi nh\u1ea5t<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng \u0111o\u00e0n l\u00e0 \u0111\u1ea1i di\u1ec7n t\u1ed5 ch\u1ee9c th\u1ec3 hi\u1ec7n quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p. Tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u1ea3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u1ec3 c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 h\u01b0\u1edbng d\u1eabn c\u00e1c b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ec3 c\u00e1c b\u1ea1n hi\u1ec3u m\u1ee9c \u0111\u00f3ng \u0111o\u00e0n ph\u00ed theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Quy \u0111\u1ecbnh kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u0111o\u00e0n ph\u00ed t\u1ea1i doanh nghi\u1ec7p hi\u1ec7n nay, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18986,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2241],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18490"}],"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=18490"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18490\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18986"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18490"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}