{"id":20993,"date":"2016-06-24T02:58:07","date_gmt":"2016-06-24T02:58:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20993"},"modified":"2016-06-30T02:02:21","modified_gmt":"2016-06-30T02:02:21","slug":"hoi-dap-106","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20993","title":{"rendered":"H\u1ecfi \u0110\u00e1p 106"},"content":{"rendered":"

C\u00e2u h\u1ecfi 1:<\/strong><\/span><\/p>\n

M\u1ed7i lao \u0111\u1ed9ng trong doanh nghi\u1ec7p m\u1ed7i th\u00e1ng \u0111\u01b0\u1ee3c m\u1ed9t ng\u00e0y ngh\u1ec9 ph\u00e9p nh\u01b0ng ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ngh\u1ec9 ph\u00e9p th\u00ec cu\u1ed1i n\u0103m thanh to\u00e1n ti\u1ec1n ngh\u1ec9 ph\u00e9p cho lao \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

Ti\u1ec1n ngh\u1ec9 ph\u00e9p trong n\u0103m = (Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng ph\u00e9p : S\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng c\u1ee7a th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng ph\u00e9p) x S\u1ed1 ng\u00e0y ngh\u1ec9 ph\u00e9p h\u1eb1ng n\u0103m. Trong \u0111\u00f3:<\/span><\/p>\n

C\u0103n c\u1ee9 theo \u0111i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 45\/2013\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh s\u1ed1 ng\u00e0y ngh\u1ec9 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m kh\u00f4ng \u0111\u1ee7 n\u0103m th\u00ec :<\/span><\/p>\n\n\n\n
S\u1ed1 ng\u00e0y ngh\u1ec9 h\u00e0ng n\u0103m \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p NL\u0110 c\u00f3 d\u01b0\u1edbi 12 th\u00e1ng l\u00e0m vi\u1ec7c<\/span><\/td>\n=<\/span><\/td>\n(S\u1ed1 ng\u00e0y ngh\u1ec9 h\u00e0ng n\u0103m (12 ho\u1eb7c 14, 16)<\/span><\/td>\n+<\/span><\/td>\nS\u1ed1 ng\u00e0y ngh\u1ec9 t\u0103ng th\u00eam theo\u00a0 th\u00e2m ni\u00ean)<\/span><\/td>\n:<\/span><\/td>\n12<\/span><\/td>\nx<\/span><\/td>\nS\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf trong n\u0103m<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng ph\u00e9p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

+\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 l\u00e0m vi\u1ec7c t\u1eeb \u0111\u1ee7 06 th\u00e1ng tr\u1edf l\u00ean l\u00e0 ti\u1ec1n l\u01b0\u01a1ng b\u00ecnh qu\u00e2n theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a 06 th\u00e1ng li\u1ec1n k\u1ec1 tr\u01b0\u1edbc khi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m<\/span><\/p>\n

+\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a ngh\u1ec9 h\u00e0ng n\u0103m ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft s\u1ed1 ng\u00e0y ngh\u1ec9 h\u00e0ng n\u0103m v\u00ec c\u00e1c l\u00fd do kh\u00e1c l\u00e0 ti\u1ec1n l\u01b0\u01a1ng b\u00ecnh qu\u00e2n theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a 06 th\u00e1ng li\u1ec1n k\u1ec1 tr\u01b0\u1edbc khi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u00ednh tr\u1ea3 b\u1eb1ng ti\u1ec1n nh\u1eefng ng\u00e0y ch\u01b0a ngh\u1ec9 h\u00e0ng n\u0103m<\/span><\/p>\n

+\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1eddi gian l\u00e0m vi\u1ec7c d\u01b0\u1edbi 06 th\u00e1ng l\u00e0 ti\u1ec1n l\u01b0\u01a1ng b\u00ecnh qu\u00e2n theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a to\u00e0n b\u1ed9 th\u1eddi gian l\u00e0m vi\u1ec7c.<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 2:<\/strong><\/span><\/p>\n

C\u00f4ng ty c\u00f3 lao \u0111\u1ed9ng ngh\u1ec9 \u1ed1m trong n\u0103m 2015, v\u1eady ch\u1ee9ng t\u1eeb c\u1ea7n c\u00f3 l\u00e0 nh\u1eefng gi\u1ea5y t\u1edd g\u00ec \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n ngh\u1ec9 \u1ed1m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i \u0111i\u1ec1u 100 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 58\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au nh\u01b0 sau:<\/span><\/p>\n

\u201c1. B\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao gi\u1ea5y ra vi\u1ec7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i\u1ec1u tr\u1ecb n\u1ed9i tr\u00fa. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i\u1ec1u tr\u1ecb ngo\u1ea1i tr\u00fa ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/em><\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh \u1edf n\u01b0\u1edbc ngo\u00e0i th\u00ec h\u1ed3 s\u01a1 quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y \u0111\u01b0\u1ee3c thay b\u1eb1ng b\u1ea3n d\u1ecbch ti\u1ebfng Vi\u1ec7t c\u1ee7a gi\u1ea5y kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh do c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ea5p.<\/em><\/span><\/p>\n

3. Danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u1eadp.<\/em><\/span><\/p>\n

4. B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Y t\u1ebf quy \u0111\u1ecbnh m\u1eabu, tr\u00ecnh t\u1ef1, th\u1ea9m quy\u1ec1n c\u1ea5p gi\u1ea5y ch\u1ee9ng nh\u1eadn ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng b\u1ea3o<\/em> hi\u1ec3m x\u00e3 h\u1ed9i, gi\u1ea5y ra vi\u1ec7n v\u00e0 c\u00e1c m\u1eabu gi\u1ea5y quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m c, d v\u00e0 \u0111 kho\u1ea3n 1 \u0110i\u1ec1u 101 c\u1ee7a Lu\u1eadt n\u00e0y<\/em>.”<\/span><\/p>\n

T\u1eeb c\u00e1c quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ec3 thanh to\u00e1n ti\u1ec1n ngh\u1ec9 \u1ed1m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n c\u00f3 nh\u1eefng ch\u1ee9ng t\u1eeb sau:<\/span><\/p>\n

+\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n c\u00f3: <\/span><\/p>\n

– S\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/p>\n

– B\u1ea3n ch\u00ednh ho\u1eb7c b\u1ea3n sao gi\u1ea5y ra vi\u1ec7n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i\u1ec1u tr\u1ecb n\u1ed9i tr\u00fa<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng ho\u1eb7c con c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i\u1ec1u tr\u1ecb ngo\u1ea1i tr\u00fa ph\u1ea3i c\u00f3 gi\u1ea5y ch\u1ee9ng nh\u1eadn ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng BHXH<\/span><\/p>\n

+\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb : danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au theo m\u1eabu s\u1ed1 C70a-HD (theo quy\u1ebft \u0111\u1ecbnh 919\/Q\u0110-BHXH)<\/span><\/p>\n

\u0110\u1ec3 t\u00ecm hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 ch\u1ebf\u00a0\u0111\u1ed9\u00a0\u1ed1m\u00a0\u0111au, m\u1eddi \u00a0c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0Ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au theo Lu\u1eadt b\u1ea3o hi\u1ec3m 58\/2014\/QH13 v\u00e0 Th\u00f4ng t\u01b0 59\/2015\/TT-BL\u0110TBXH<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 3:<\/strong><\/span><\/p>\n

1. Khi c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1eed vi\u1ec7c 3 th\u00e1ng v\u1edbi nh\u00e2n vi\u00ean m\u1edbi, v\u1edbi m\u1ee9c l\u01b0\u01a1ng d\u01b0\u1edbi 2 tri\u00eau\/ th\u00e1ng. Th\u00ec h\u1ecd c\u00f3 ph\u1ea3i n\u1ed9p 10% thu\u1ebf TNCN kh\u00f4ng \u1ea1?<\/span>
\n 2. V\u1ec1 ph\u1ea7n trang ph\u1ee5c th\u00ec em th\u1ea5y quy \u0111\u1ecbnh l\u00e0 1 n\u0103m ko qu\u00e1 5trieu\/th\u00e1ng. N\u1ebfu c\u00f4ng ty thanh to\u00e1n cho nh\u00e2n vi\u00ean ti\u1ec1n trang ph\u1ee5c n\u00e0y th\u00ec s\u1ed1 ti\u1ec1n \u0111\u00f3 c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 kh\u00f4ng? v\u00e0 mu\u1ed1n h\u1ee3p l\u1ec7 th\u00ec c\u1ea7n nh\u1eefng gi\u1ea5y t\u1edd g\u00ec k\u00e8m theo \u1ea1?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

1)T\u1ea1i Kho\u1ea3n 1 \u0111i\u1ec1u 25 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

+\u0110\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng :<\/span><\/p>\n

\u201c\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean th\u00ec t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf theo Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p <\/em>c\u00e1 nh\u00e2n k\u00fd h\u1ee3p \u0111\u1ed3ng <\/em>t\u1eeb ba (03) th\u00e1ng tr\u1edf l\u00ean t\u1ea1i nhi\u1ec1u n\u01a1i<\/em>.”<\/em><\/span><\/p>\n

+\u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c:<\/span><\/p>\n

\u201c<\/em>C\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 <\/em>ti\u1ec1n <\/em>c\u00f4ng, ti\u1ec1n th\u00f9 lao, ti\u1ec1n chi kh\u00e1c <\/em>cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng <\/em>(<\/em>theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111i\u1ec3m c, d, kho\u1ea3n 2, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 n\u00e0y) ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi ba (03) th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb hai tri\u1ec7u (2.000.000) \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 duy nh\u1ea5t thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo t\u1ef7 l\u1ec7 n\u00eau tr\u00ean nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng m\u1ee9c thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n sau khi tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf th\u00ec c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp l\u00e0m cam k\u1ebft (theo <\/em>m<\/em>\u1eabu <\/em>ban h\u00e0nh k\u00e8m theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn v\u1ec1 qu\u1ea3n l\u00fd thu\u1ebf<\/em>) g\u1eedi t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp \u0111\u1ec3 t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf <\/em>thu nh\u1eadp c\u00e1 nh\u00e2n<\/em>.<\/em>\u201d<\/em><\/span><\/p>\n

V\u1eady c\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c d\u01b0\u1edbi 3 th\u00e1ng, c\u00f3 m\u1ee9c thu nh\u1eadp d\u01b0\u1edbi 2.000.000\u0111\u1ed3ng\/th\u00e1ng s\u1ebd kh\u00f4ng ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 cho c\u00e1 nh\u00e2n.<\/span><\/p>\n

2) Trang ph\u1ee5c<\/span><\/p>\n

T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 6 c\u1ee7a Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1.<\/em><\/strong> Tr\u1eeb c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00eau t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u1eeb m\u1ecdi kho\u1ea3n chi n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/em><\/span><\/p>\n

a) Kho\u1ea3n chi th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p;<\/em><\/span><\/p>\n

b) Kho\u1ea3n chi c\u00f3 \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/em><\/span><\/p>\n

c) Kho\u1ea3n chi n\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 20 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean (gi\u00e1 \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT) khi thanh to\u00e1n ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/em><\/span><\/p>\n

Ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/em>\u201d<\/em><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 2.7 \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2013\/TT-BTC v\u00e0 \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111i\u1ec1u 6 th\u00f4ng t\u01b0 78\/2013\/TT-BTC quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi v\u1ec1 trang ph\u1ee5c kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>.<\/em><\/strong> Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb. Ph\u1ea7n chi trang ph\u1ee5c b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ed1i v\u1edbi chi b\u1eb1ng ti\u1ec1n kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 05 (n\u0103m) tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m, b\u1eb1ng hi\u1ec7n v\u1eadt ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb.”<\/em><\/span><\/p>\n

V\u1eady c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh tr\u00ean \u0111\u1ec3 chi ph\u00ed v\u1ec1 trang ph\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec doanh nghi\u1ec7p c\u1ea7n c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u1ec1 kho\u1ea3n chi trang ph\u1ee5c n\u00e0y (c\u00f3 danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn ti\u1ec1n, ho\u1eb7c ho\u00e1 \u0111\u01a1n ch\u1ee9ng t\u1eeb ch\u1ee9ng minh cho ph\u1ea7n chi tr\u1ea3 n\u00e0y) v\u00e0 s\u1ed1 ti\u1ec1n chi kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5 tri\u1ec7u\/ng\u01b0\u1eddi\/n\u0103m,\u00a0 kho\u1ea3n chi n\u00e0y ph\u1ea3i th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea7n quy \u0111\u1ecbnh kho\u1ea3n chi n\u00e0y trong m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n c\u1ee7a c\u00f4ng ty nh\u01b0 : Quy ch\u1ebf t\u00e0i ch\u00ednh, tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng…,<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft:\u00a0Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2015 v\u1ec1 m\u1ee9c chi trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 4:<\/strong><\/span><\/p>\n

Th\u01a1\u0300i gian ng\u01b0\u01a1\u0300i lao \u0111\u00f4\u0323ng h\u01b0\u01a1\u0309ng ch\u00ea\u0301 \u0111\u00f4\u0323 thai sa\u0309n khi nh\u00e2\u0323n nu\u00f4i con nu\u00f4i hi\u00ea\u0323n ha\u0300nh la\u0300 \u0111\u00ea\u0301n khi con \u0111u\u0309 4 tha\u0301ng hay 6 tha\u0301ng tu\u00f4\u0309i?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

Theo \u0111i\u1ec1u 36 Th\u00f4ng t\u01b0 58\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 th\u1eddi gian h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 khi nh\u1eadn nu\u00f4i con nu\u00f4i nh\u01b0 sau:<\/span><\/p>\n

\u201cNg\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn nu\u00f4i con nu\u00f4i d\u01b0\u1edbi 06 th\u00e1ng tu\u1ed5i th\u00ec \u0111\u01b0\u1ee3c ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n cho \u0111\u1ebfn khi con \u0111\u1ee7 06 th\u00e1ng tu\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p c\u1ea3 cha v\u00e0 m\u1eb9 c\u00f9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt n\u00e0y th\u00ec ch\u1ec9 cha ho\u1eb7c m\u1eb9 \u0111\u01b0\u1ee3c ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec th\u1eddi gian ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n khi nh\u1eadn nu\u00f4i con nu\u00f4i l\u00e0 \u0111\u1ebfn khi con \u0111\u1ee7 06 th\u00e1ng tu\u1ed5i.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, K\u1ebf to\u00e1n Centax<\/a> m\u1eddi b\u1ea1n \u0111\u1ecdc theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y:\u00a0<\/span><\/p>\n

Quy \u0111\u1ecbnh t\u1eeb n\u0103m 2016 v\u1ec1 m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n<\/a><\/span><\/p>\n

Th\u1ee7 t\u1ee5c h\u1ed3 s\u01a1 Quy\u1ebft to\u00e1n ch\u1ebf \u0111\u1ed9 thai s\u1ea3n \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u1eef \u0111ang l\u00e0m vi\u1ec7c sinh con<\/a><\/span><\/p>\n

C\u00e2u h\u1ecfi 5:<\/strong><\/span><\/p>\n

Khi k\u00fd h\u1ee3p \u0111\u1ed3ng l\u00e0m vi\u1ec7c b\u00e1n th\u1eddi gian v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng th\u1ea5p h\u01a1n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng c\u00f3 \u0111\u01b0\u1ee3c kh\u00f4ng?<\/span><\/p>\n

Tr\u1ea3 l\u1eddi:<\/strong><\/span><\/p>\n

T\u1ea1i kho\u1ea3n 1 v\u00e0 2 \u0111i\u1ec1u 90 c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13<\/a> quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c theo th\u1ecfa thu\u1eadn.<\/em><\/span><\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng bao g\u1ed3m m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c.<\/em><\/span><\/p>\n

M\u1ee9c l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

    \n
  1. Ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o n\u0103ng su\u1ea5t lao \u0111\u1ed9ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c.”<\/em><\/span><\/li>\n<\/ol>\n

    T\u1ea1i kho\u1ea3n 1 \u0111i\u1ec1u 93 B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

    \u201c1. Tr\u00ean c\u01a1 s\u1edf c\u00e1c nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 tuy\u1ec3n d\u1ee5ng, s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, th\u1ecfa thu\u1eadn m\u1ee9c l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u201d<\/em><\/span><\/p>\n

    T\u1ea1i \u0111i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 122\/2015\/N\u0110-CP<\/a> quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng nh\u01b0 sau:<\/span><\/p>\n

    \u201cM\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y l\u00e0 m\u1ee9c th\u1ea5p nh\u1ea5t l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ecfa thu\u1eadn v\u00e0 tr\u1ea3 l\u01b0\u01a1ng, trong \u0111\u00f3 m\u1ee9c l\u01b0\u01a1ng <\/em>tr<\/em>\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b<\/em>\u00ec<\/em>nh th\u01b0\u1eddng, b\u1ea3o \u0111\u1ea3m \u0111\u1ee7 th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng trong th\u00e1ng v\u00e0 ho\u00e0n th\u00e0nh \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng ho\u1eb7c c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ecfa thu\u1eadn ph\u1ea3i b\u1ea3o \u0111\u1ea3m:<\/em><\/span><\/p>\n

    a) Kh\u00f4ng th\u1ea5p h<\/em>\u01a1n <\/em>m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a qua \u0111\u00e0o t\u1ea1o l\u00e0m c\u00f4ng vi\u1ec7c gi<\/em>\u1ea3<\/em>n \u0111\u01a1n nh\u1ea5t;<\/em><\/span><\/p>\n

    b) Cao h<\/em>\u01a1n <\/em>\u00edt nh\u1ea5t 7% so v\u1edbi m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 qua h\u1ecdc ngh\u1ec1 quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.”<\/em><\/span><\/p>\n

    C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh n\u00eau tr\u00ean, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian s\u1ebd \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng do doanh nghi\u1ec7p x\u00e2y d\u1ef1ng v\u00e0 g\u1eedi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 lao \u0111\u1ed9ng c\u1ea5p huy\u1ec7n n\u01a1i \u0111\u1eb7t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p; B\u1ea3n quy \u0111\u1ecbnh c\u00e1c ti\u00eau chu\u1ea9n v\u00e0 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ch\u1ee9c danh c\u00f4ng vi\u1ec7c do c\u00f4ng ty x\u00e2y d\u1ef1ng; Ch\u1ee9c danh c\u00f4ng vi\u1ec7c v\u00e0 th\u1eddi gian l\u00e0m vi\u1ec7c c\u1ee5 th\u1ec3 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n

    \u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n l\u00e0m \u0111\u01b0\u1ee3c thang b\u1ea3ng l\u01b0\u01a1ng, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb v\u1edbi\u00a0c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

    C\u00e1ch x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng 2016<\/a><\/span><\/p>\n

    Quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Quy \u0111\u1ecbnh v\u1ec1 h\u1ed3 s\u01a1 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au? Th\u1eddi gian h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 khi nh\u1eadn nu\u00f4i con nu\u00f4i. Quy \u0111\u1ecbnh v\u1ec1 \u00e1p d\u1ee5ng m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc c\u00e1c t\u00ecnh hu\u1ed1ng th\u01b0\u1eddng g\u1eb7p tr\u00ean qua b\u00e0i vi\u1ebft. H\u1ecfi \u0111\u00e1p 106, m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":23421,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2565],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20993"}],"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=20993"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20993\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/23421"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20993"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20993"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}