{"id":19631,"date":"2015-12-11T02:20:56","date_gmt":"2015-12-11T02:20:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=19631"},"modified":"2016-12-07T08:13:01","modified_gmt":"2016-12-07T08:13:01","slug":"giam-doc-doanh-nghiep-tu-nhan-cong-ty-tnhh-1-thanh-vien-co-phai-tham-gia-bao-hiem-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=19631","title":{"rendered":"Gi\u00e1m \u0111\u1ed1c Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean c\u00f3 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m kh\u00f4ng?"},"content":{"rendered":"

\"Gi\u00e1m<\/h2>\n

Gi\u00e1m \u0111\u1ed1c Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty TNHH h\u01b0\u1edfng l\u01b0\u01a1ng theo quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p m\u00ecnh \u0111ang qu\u1ea3n l\u00fd, c\u00f3 ph\u1ea3i tham gia BHXH, BHYT v\u00e0 BHTN hay kh\u00f4ng? C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng? \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n tr\u1ea3 l\u1eddi nh\u1eefng c\u00e2u h\u1ecfi n\u00e0y K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u00a0Gi\u00e1m \u0111\u1ed1c Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean c\u00f3 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/strong><\/span><\/p>\n

1. Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u00f3 ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c?<\/span><\/strong><\/span><\/h2>\n

1.1 Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong>\u00a0Khi Gi\u00e1m \u0111\u1ed1c \u0111\u1ed3ng th\u1eddi l\u00e0 ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/span><\/p>\n

Theo \u0111i\u1ec3m e Kho\u1ea3n 2 \u0110i\u1ec1u 56 Lu\u1eadt Doanh nghi\u1ec7p 2014<\/a> quy \u0111\u1ecbnh v\u1ec1 l\u01b0\u01a1ng, th\u01b0\u1edfng c\u1ee7a Gi\u00e1m \u0111\u1ed1c c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201ce) Quy\u1ebft \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 l\u1ee3i \u00edch kh\u00e1c \u0111\u1ed1i v\u1edbi Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng gi\u00e1m \u0111\u1ed1c,\u00a0K\u1ebf to\u00e1n\u00a0tr\u01b0\u1edfng v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty;\u201d<\/span><\/em><\/span><\/p>\n

\u00a0Theo quy \u0111\u1ecbnh t\u1ea1i\u00a0Kho\u1ea3n 1.3 \u0110i\u1ec1u 4 Quy\u1ebft \u0111\u1ecbnh 1111\/Q\u0110-BHXH<\/a> nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c\u0110i\u1ec1u 4. \u0110\u1ed1i t\u01b0\u1ee3ng tham gia<\/span><\/em><\/span><\/p>\n

1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia BHXH b\u1eaft bu\u1ed9c l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam, bao g\u1ed3m:<\/span><\/em><\/span><\/p>\n

1.3. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng thu\u1ed9c c\u00e1c ch\u1ee9c danh quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 13, \u0110i\u1ec1u 4 Lu\u1eadt Doanh nghi\u1ec7p, g\u1ed3m: ch\u1ee7 s\u1edf h\u1eefu, gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p t\u01b0 nh\u00e2n, th\u00e0nh vi\u00ean h\u1ee3p danh c\u00f4ng ty h\u1ee3p danh, Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, Ch\u1ee7 t\u1ecbch c\u00f4ng ty, th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Gi\u00e1m \u0111\u1ed1c ho\u1eb7c T\u1ed5ng Gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c ch\u1ee9c danh qu\u1ea3n l\u00fd kh\u00e1c do \u0110i\u1ec1u l\u1ec7 c\u00f4ng ty quy \u0111\u1ecbnh.\u201d<\/span><\/em><\/span><\/p>\n

\u00a0Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, khi Gi\u00e1m \u0111\u1ed1c DNTN, C\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean l\u00e0 ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng t\u1eeb vi\u1ec7c qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh h\u00e0nh doanh nghi\u1ec7p th\u00ec ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n

1.2 Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong>\u00a0Gi\u00e1m \u0111\u1ed1c l\u00e0 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c thu\u00ea qu\u1ea3n l\u00fd (kh\u00f4ng ph\u1ea3i l\u00e0 Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb)<\/span><\/p>\n

\u0110\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Khoan 1.2 \u0110i\u1ec1u 4 Quy\u1ebft \u0111\u1ecbnh 1111\/Q\u0110-BHXH<\/a> c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

\u201c1.2. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 3 th\u00e1ng tr\u1edf l\u00ean v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng; ng\u01b0\u1eddi lao \u0111\u1ed9ng, x\u00e3 vi\u00ean, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd l\u00e0m vi\u1ec7c v\u00e0 h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb \u0111\u1ee7 3 th\u00e1ng tr\u1edf l\u00ean trong c\u00e1c 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\u201d.<\/em><\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi, nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 2 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 58\/2014\/QH13<\/a> nh\u01b0 sau:<\/span><\/p>\n

“1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, bao g\u1ed3m:<\/em><\/span><\/p>\n

a) Ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo m\u00f9a v\u1ee5 ho\u1eb7c theo m\u1ed9t c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh c\u00f3 th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 03 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 12 th\u00e1ng, k\u1ec3 c\u1ea3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft gi\u1eefa ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n theo ph\u00e1p lu\u1eadt c\u1ee7a ng\u01b0\u1eddi d\u01b0\u1edbi 15 tu\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng;<\/em><\/span><\/p>\n

b) Ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 01 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 03 th\u00e1ng;<\/em><\/span><\/p>\n

h) Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh h\u1ee3p t\u00e1c x\u00e3 c\u00f3 h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng;”<\/em><\/span><\/p>\n

Theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, d\u00f9 l\u00e0 lao \u0111\u1ed9ng (k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng > 3 th\u00e1ng) hay l\u00e0 gi\u00e1m \u0111\u1ed1c DNTN, gi\u00e1m \u0111\u1ed1c c\u00e1c c\u00f4ng ty \u0111\u1ec1u ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n

L\u01b0u \u00fd:\u00a0<\/strong><\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 DNTN, ch\u1ee7 C\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN, c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. Chi ti\u1ebft\u00a0Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a Ch\u1ee7 C\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean v\u1edbi nh\u1eefng b\u01b0\u1edbc th\u0103ng tr\u1ea7m<\/a><\/span><\/p>\n

N\u1ebfu Gi\u00e1m \u0111\u1ed1c DNTN ho\u1eb7c Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean \u0111i thu\u00ea, th\u00ec ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n

M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH cho Gi\u00e1m \u0111\u1ed1c do doanh nghi\u1ec7p\u00a0t\u1ef1 x\u00e2y d\u1ef1ng ph\u1ea3i cao\u00a0h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u1eeb 7 t\u1edbi 12%.<\/span><\/p>\n

Chi ti\u1ebft C\u00e1ch x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng 2016 m\u1eddi c\u00e1c b\u1ea1n theo d\u00f5i chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft\u00a0C\u00e1ch x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng 2016<\/a><\/span><\/p>\n

2. Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u00f3 ph\u1ea3i tham gia BHYT, BHTN\u00a0<\/span><\/strong><\/span><\/h2>\n

Gi\u00e1m \u0111\u1ed1c DNTN, C\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHYT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 12 Lu\u1eadt B\u1ea3o hi\u1ec3m y t\u1ebf s\u1ed1 25\/2008\/QH12<\/a> ng\u00e0y 14\/11\/2008 nh\u01b0 sau:<\/span><\/p>\n

“\u0110i\u1ec1u 12. \u0110\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m y t\u1ebf<\/em><\/span><\/p>\n

1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 3 th\u00e1ng tr\u1edf l\u00ean theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng; ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng; c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng).”<\/em><\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi, Gi\u00e1m \u0111\u1ed1c DNTN, C\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHTN \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 43 Lu\u1eadt Vi\u1ec7c L\u00e0m s\u1ed1\u00a038\/2013\/QH13<\/a> nh\u01b0 sau:<\/span><\/p>\n

“1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p khi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c nh\u01b0 sau:<\/span><\/em><\/span><\/p>\n

a) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c h<\/span>\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n;<\/span><\/em><\/span><\/p>\n

b) H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c h<\/span>\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n;<\/span><\/em><\/span><\/p>\n

c) H<\/span>\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo m\u00f9a v\u1ee5 ho\u1eb7c theo m\u1ed9t c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh c\u00f3 th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 03 th\u00e1ng \u0111\u1ebfn d\u01b0\u1edbi 12 th\u00e1ng.<\/span><\/em><\/span><\/p>\n

Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng giao k\u1ebft v\u00e0 \u0111ang th\u1ef1c hi\u1ec7n nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n n\u00e0y th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng giao k\u1ebft \u0111\u1ea7u ti\u00ean c\u00f3 tr\u00e1ch nhi\u1ec7m tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.”\u00a0<\/span><\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, Khi Gi\u00e1m \u0111\u1ed1c Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean d\u00f9 l\u00e0 ng\u01b0\u1eddi l\u00e0 ch\u1ee7 doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty, hay \u0111\u01b0\u1ee3c thu\u00ea qu\u1ea3n l\u00fd m\u00e0 \u0111\u01b0\u1ee3c nh\u1eadn ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng t\u1eeb vi\u1ec7c qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh h\u00e0nh doanh nghi\u1ec7p th\u00ec ph\u1ea3i tham gia BHXH, BHYT v\u00e0 BHTN theo quy \u0111\u1ecbnh. <\/span><\/p>\n

L\u01b0u \u00fd: <\/span><\/strong><\/span><\/p>\n

Chi ph\u00ed b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n v\u00e0 ch\u1ee7 c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

N\u1ebfu Ch\u1ee7 DNTN v\u00e0 Ch\u1ee7 c\u00f4ng ty TNHH 1 TV nh\u1eadn l\u01b0\u01a1ng t\u1ea1i c\u00f4ng ty, th\u00ec v\u1eabn ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN theo bi\u1ec3u thu\u1ebf lu\u1ef9 ti\u1ebfn t\u1eebng ph\u1ea7n<\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Khi Gi\u00e1m \u0111\u1ed1c Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty TNHH \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng theo quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p m\u00ecnh \u0111ang qu\u1ea3n l\u00fd th\u00ec c\u00f3 ph\u1ea3i tham gia BHXH, BHYT v\u00e0 BHTN hay kh\u00f4ng? V\u1eady th\u00ec c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN hay kh\u00f4ng? \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n tr\u1ea3 l\u1eddi nh\u1eefng c\u00e2u h\u1ecfi n\u00e0y K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft Gi\u00e1m \u0111\u1ed1c Doanh nghi\u1ec7p t\u01b0 nh\u00e2n, C\u00f4ng ty TNHH 1 th\u00e0nh vi\u00ean c\u00f3 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m kh\u00f4ng? M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19743,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2381,2382],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19631"}],"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=19631"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19631\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19743"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19631"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}