{"id":21554,"date":"2016-02-02T01:05:53","date_gmt":"2016-02-02T01:05:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=21554"},"modified":"2016-12-02T09:44:47","modified_gmt":"2016-12-02T09:44:47","slug":"cach-tinh-muc-luong-binh-quan-thang-dong-bao-hiem-xa-hoi-de-tinh-luong-huu-tro-cap-mot-lan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=21554","title":{"rendered":"C\u00e1ch t\u00ednh m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

M\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c m\u1ee9c l\u01b0\u01a1ng h\u01b0u m\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng. \u0110\u1ec3 gi\u00fap cho ng\u01b0\u1eddi \u00a0lao \u0111\u1ed9ng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i\u00a0c\u1ee7a m\u00ecnh, K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1ch t\u00ednh m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u00e1ng<\/strong> \u0111\u1ec3 t\u00ednh m\u1ee9c l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n.<\/span><\/p>\n

1. M\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n<\/strong><\/span><\/h2>\n

1.1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh c\u00f3 to\u00e0n b\u1ed9 th\u1eddi gian \u0111\u00f3ng BHXH theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng n\u00e0y:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n\n
Th\u1eddi \u0111i\u1ec3m tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong><\/span><\/td>\nT\u00ednh b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH<\/strong><\/span><\/td>\nCu\u1ed1i tr\u01b0\u1edbc khi ngh\u1ec9 h\u01b0u<\/u><\/strong><\/span><\/td>\n<\/tr>\n
Tr\u01b0\u1edbc 01\/01\/1995<\/span><\/td>\n5 n\u0103m<\/span><\/td>\n<\/tr>\n
01\/01\/1995 \u0111\u1ebfn 31\/12\/2000<\/span><\/td>\n6 n\u0103m<\/span><\/td>\n<\/tr>\n
01\/01\/2001 \u0111\u1ebfn 31\/12\/2006<\/span><\/td>\n8 n\u0103m<\/span><\/td>\n<\/tr>\n
01\/01\/2007 \u0111\u1ebfn 31\/12\/2015<\/span><\/td>\n10 n\u0103m<\/span><\/td>\n<\/tr>\n
01\/01\/2016 \u0111\u1ebfn 31\/12\/2019<\/span><\/td>\n15 n\u0103m<\/span><\/td>\n<\/tr>\n
01\/01\/2020 \u0111\u1ebfn 31\/12\/2024<\/span><\/td>\n20 n\u0103m<\/span><\/td>\n<\/tr>\n
01\/01\/2025 tr\u1edf \u0111i<\/span><\/td>\nTo\u00e0n b\u1ed9 th\u1eddi gian<\/span><\/td>\n\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

1.2. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 to\u00e1n b\u1ed9 th\u1eddi gian \u0111\u00f3ng BHXH theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh.<\/span><\/p>\n

\"Cach<\/span><\/p>\n

1.3. Ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eeba c\u00f3 th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh, v\u1eeba c\u00f3 th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh th\u00ec t\u00ednh nh\u01b0 sau:<\/span><\/p>\n

Ta c\u00f3 c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n

\"Cach<\/span><\/p>\n

Trong \u0111\u00f3: T\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u00edch s\u1ed1 gi\u1eefa t\u1ed5ng s\u1ed1 th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u1edbi m\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n

V\u00ed d\u1ee5 1<\/u><\/em><\/strong>: <\/em>\u00d4ng Q ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u khi \u0111\u1ee7 60 tu\u1ed5i, c\u00f3 23 n\u0103m 9 th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. Di\u1ec5n bi\u1ebfn th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a \u00f4ng Q nh\u01b0 sau:<\/em><\/span><\/p>\n

– T\u1eeb th\u00e1ng 01\/1990 \u0111\u1ebfn th\u00e1ng 12\/1996 (7 n\u0103m) \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

– T\u1eeb th\u00e1ng 01\/1997 \u0111\u1ebfn th\u00e1ng 9\/2006 (9 n\u0103m 9 th\u00e1ng) \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh.<\/em><\/span><\/p>\n

– T\u1eeb th\u00e1ng 10\/2009 \u0111\u1ebfn th\u00e1ng 9\/2016 (7 n\u0103m) \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

\u00d4ng Q h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u t\u1eeb th\u00e1ng 10\/2016.<\/em><\/span><\/p>\n

T\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh c\u1ee7a \u00f4ng Q \u0111\u01b0\u1ee3c t\u00ednh theo \u0111i\u1ec3m b n\u00eau tr\u00ean nh\u01b0 sau:<\/em><\/span><\/p>\n

– T\u1ed5ng s\u1ed1 th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh l\u00e0: 7 n\u0103m + 7 n\u0103m = 14 n\u0103m (168 th\u00e1ng).<\/em><\/span><\/p>\n

– M\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh c\u1ee7a \u00f4ng Q \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/em><\/span><\/p>\n

\"Cach<\/span><\/p>\n

V\u00ed d\u1ee5 2:<\/em><\/u><\/strong> \u00d4ng T ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u khi \u0111\u1ee7 60 tu\u1ed5i, c\u00f3 22 n\u0103m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. Di\u1ec5n bi\u1ebfn th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a \u00f4ng T nh\u01b0 sau:<\/em><\/span><\/p>\n

– T\u1eeb th\u00e1ng 01\/1996 \u0111\u1ebfn th\u00e1ng 12\/2002 (7 n\u0103m) \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

– T\u1eeb th\u00e1ng 01\/2003 \u0111\u1ebfn th\u00e1ng 12\/2013 (11 n\u0103m) \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh.<\/em><\/span><\/p>\n

– T\u1eeb th\u00e1ng 01\/2014 \u0111\u1ebfn th\u00e1ng 12\/2017 (4 n\u0103m) \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

\u00d4ng T h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u t\u1eeb th\u00e1ng 01\/2018.<\/em><\/span><\/p>\n

T\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh c\u1ee7a \u00f4ng T \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/em><\/span><\/p>\n

– T\u1ed5ng s\u1ed1 th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh l\u00e0: 7 n\u0103m + 4 n\u0103m = 11 n\u0103m (132 th\u00e1ng).<\/em><\/span><\/p>\n

– M\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh c\u1ee7a \u00f4ng T \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/em><\/span><\/p>\n

\"28-01-2016<\/span><\/p>\n

1.4. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i bao g\u1ed3m ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 sau \u0111\u00f3 chuy\u1ec3n sang ng\u00e0nh ngh\u1ec1 kh\u00f4ng c\u00f3 ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 v\u00e0 trong ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u01a1ng h\u01b0u kh\u00f4ng c\u00f3 ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 th\u00ec \u0111\u01b0\u1ee3c l\u1ea5y m\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i th\u1eddi \u0111i\u1ec3m ngh\u1ec9 h\u01b0u, c\u1ed9ng th\u00eam kho\u1ea3n ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 cao nh\u1ea5t (n\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng) t\u00ednh theo th\u1eddi gian \u0111\u00e3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i bao g\u1ed3m ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1, \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i theo ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng quy \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m ngh\u1ec9 h\u01b0u \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng h\u01b0u.<\/span><\/p>\n

V\u00ed d\u1ee5 3<\/u><\/strong> : \u00d4ng H, l\u00e0 ch\u00e1nh v\u0103n ph\u00f2ng B\u1ed9, ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed k\u1ec3 t\u1eeb ng\u00e0y 01\/04\/2016, c\u00f3 t\u1ed5ng th\u1eddi gian \u0111\u00f3ng BHXH l\u00e0 30 n\u0103m. Tr\u01b0\u1edbc khi chuy\u1ec3n sang l\u00e0m Ch\u00e1nh v\u0103n ph\u00f2ng B\u1ed9, \u00f4ng H l\u00e0 ki\u1ec3m s\u00e1t vi\u00ean Vi\u1ec7n ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n, c\u00f3 14 n\u0103m \u0111\u01b0\u1ee3c t\u00ednh th\u00e2m ni\u00ean ngh\u1ec1 v\u1edbi h\u1ec7 s\u1ed1 l\u01b0\u01a1ng l\u00e0 5,08. \u00d4ng H c\u00f3 di\u1ec5n bi\u1ebfn ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH 5 n\u0103m cu\u1ed1i nh\u01b0 sau: ( gi\u1ea3 s\u1eed ti\u1ec1n l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 4\/2016 l\u00e0 : 1.150.000 \u0111\u1ed3ng\/ th\u00e1ng).<\/em><\/span><\/p>\n

    \n
  • T\u1eeb th\u00e1ng 4\/2011 \u0111\u1ebfn th\u00e1ng 3\/2014 = 36 th\u00e1ng, h\u1ec7 s\u1ed1 l\u01b0\u01a1ng l\u00e0 6,2 : 1.150.000 x 6,2 x 36 = 256.680.000 \u0111\u1ed3ng<\/em><\/span><\/li>\n
  • T\u1eeb th\u00e1ng 4\/2014 \u0111\u1ebfn th\u00e1ng 3\/2016 = 24 th\u00e1ng, h\u1ec7 s\u1ed1 l\u01b0\u01a1ng l\u00e0 6,56: 150.000 x 6,56 x 24 = 181.056.000 \u0111\u1ed3ng<\/em><\/span><\/li>\n
  • M\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH 5 n\u0103m cu\u1ed1i \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng h\u01b0u c\u1ee7a \u00f4ng H l\u00e0 :<\/em><\/span><\/li>\n<\/ul>\n

    \"Cach<\/span><\/p>\n

      \n
    • Ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 c\u1ee7a \u00f4ng H tr\u01b0\u1edbc khi chuy\u1ec3n sang B\u1ed9 Lao \u0111\u1ed9ng \u2013 th\u01b0\u01a1ng binh v\u00e0 x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o m\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng h\u01b0u nh\u01b0 sau:<\/span><\/li>\n<\/ul>\n

      \u00d4ng H c\u00f3 h\u1ec7 s\u1ed1 l\u01b0\u01a1ng tr\u01b0\u1edbc khi chuy\u1ec3n sang B\u1ed9 Lao \u0111\u1ed9ng \u2013 th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i b\u1eb1ng 5,08, ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 14% = 1.150.000 x 5,08 x 14% = 817.880 \u0111\u1ed3ng<\/span><\/p>\n

        \n
      • M\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng h\u01b0u l\u00e0 : 7.295.600 + 817.880 = 8.113.480 \u0111\u1ed3ng<\/span><\/li>\n
      • L\u01b0\u01a1ng h\u01b0u h\u00e0ng th\u00e1ng c\u1ee7a \u00f4ng H l\u00e0 : 8.113.480 x 75 % =\u00a0 085.110 \u0111\u1ed3ng\/ th\u00e1ng.<\/span><\/li>\n<\/ul>\n

        1.5. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i bao g\u1ed3m ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 sau \u0111\u00f3 chuy\u1ec3n sang ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 v\u00e0 trong ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u01b0\u01a1ng h\u01b0u \u0111\u00e3 c\u00f3 ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 th\u00ec m\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng h\u01b0u<\/span><\/p>\n

        V\u00ed d\u1ee5 4:<\/u><\/strong> \u00d4ng M nguy\u00ean l\u00e0 c\u00f4ng ch\u1ee9c H\u1ea3i quan, chuy\u1ec3n sang l\u00e0m ki\u1ec3m s\u00e1t vi\u00ean Vi\u1ec7n Ki\u1ec3m s\u00e1t nh\u00e2n d\u00e2n, ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed k\u1ec3 t\u1eeb ng\u00e0y 01\/4\/2016; c\u00f3 t\u1ed5ng th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 27 n\u0103m, trong \u0111\u00f3 11 n\u0103m \u0111\u01b0\u1ee3c t\u00ednh th\u00e2m ni\u00ean nh\u00e0 gi\u00e1o, 16 n\u0103m th\u00e2m ni\u00ean ng\u00e0nh ki\u1ec3m s\u00e1t. \u00d4ng M c\u00f3 di\u1ec5n bi\u1ebfn ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 5 n\u0103m cu\u1ed1i nh\u01b0 sau (gi\u1ea3 s\u1eed ti\u1ec1n l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u00e1ng 4\/2016 l\u00e0 1.150.000 \u0111\u1ed3ng\/th\u00e1ng).<\/em><\/span><\/p>\n

          \n
        • T\u1eeb th\u00e1ng 4\/2011 \u0111\u1ebfn th\u00e1ng 3\/2014 = 36 th\u00e1ng, h\u1ec7 s\u1ed1 l\u01b0\u01a1ng l\u00e0 5,76; th\u00e2m ni\u00ean ngh\u1ec1 l\u00e0 25 %:<\/em><\/span><\/li>\n<\/ul>\n

          1.150.000 \u0111\u1ed3ng x 5,76 x 1,25 x 36 th\u00e1ng = 298.080.000 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

            \n
          • T\u1eeb th\u00e1ng 4\/2014 \u0111\u1ebfn th\u00e1ng 3\/2016 = 24 th\u00e1ng, h\u1ec7 s\u1ed1 l\u01b0\u01a1ng l\u00e0 6,10; th\u00e2m ni\u00ean ngh\u1ec1 l\u00e0 27 %:<\/em><\/span><\/li>\n<\/ul>\n

            1.150.000 \u0111\u1ed3ng x 6,10 x 1,27 x 24 th\u00e1ng = 213.817.200 \u0111\u1ed3ng.<\/em><\/span><\/p>\n

              \n
            • M\u1ee9c b\u00ecnh qu\u00e2n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 5 n\u0103m cu\u1ed1i \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf t\u00ednh l\u01b0\u01a1ng h\u01b0u c\u1ee7a \u00f4ng M l\u00e0:<\/em><\/span><\/li>\n<\/ul>\n

              \"Cach<\/span><\/p>\n

                \n
              • L\u01b0\u01a1ng h\u01b0u h\u1eb1ng th\u00e1ng c\u1ee7a \u00f4ng M l\u00e0: 8.531.620 \u0111\u1ed3ng\/th\u00e1ng x 69% = 5.886.818 \u0111\u1ed3ng\/th\u00e1ng.<\/em><\/strong><\/span><\/li>\n<\/ul>\n

                1.6. \u00a0Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh \u0111\u00e3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i bao g\u1ed3m ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 sau \u0111\u00f3 chuy\u1ec3n sang c\u00e1c ng\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 v\u00e0 trong ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i kh\u00f4ng c\u00f3 ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1, sau \u0111\u00f3 l\u1ea1i chuy\u1ec3n sang c\u00e1c ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 v\u00e0 trong ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u00f3 ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1, ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i th\u00ec c\u0103n c\u1ee9 v\u00e0o ng\u00e0nh ngh\u1ec1 cu\u1ed1i c\u00f9ng tr\u01b0\u1edbc khi ngh\u1ec9 h\u01b0u (ng\u00e0nh ngh\u1ec1 c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1 ho\u1eb7c ng\u00e0nh ngh\u1ec1 kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean ngh\u1ec1) \u0111\u1ec3 t\u00ednh m\u1ee9c l\u01b0\u01a1ng h\u01b0u theo m\u1ee5c 1.5; 1.6 \u0111\u00e3 quy \u0111\u1ecbnh \u1edf tr\u00ean<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                M\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 t\u1ef1 t\u00ednh \u0111\u01b0\u1ee3c m\u1ee9c l\u01b0\u01a1ng h\u01b0u m\u00ecnh nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng. \u0110\u1ec3 gi\u00fap cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong vi\u1ec7c \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh, K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc c\u00e1ch t\u00ednh m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n th\u00e1ng \u0111\u1ec3 t\u00ednh m\u1ee9c l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n.<\/p>\n","protected":false},"author":7,"featured_media":10239,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3913,3914],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21554"}],"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=21554"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/21554\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10239"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=21554"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=21554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}