{"id":7481,"date":"2015-08-09T09:49:51","date_gmt":"2015-08-09T09:49:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7481"},"modified":"2015-08-11T08:05:56","modified_gmt":"2015-08-11T08:05:56","slug":"tro-cap-mat-viec-cho-nguoi-lao-dong-co-duoc-tinh-vao-chi-phi-duoc-tru-khong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7481","title":{"rendered":"Tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?"},"content":{"rendered":"

\"Tr\u1ee3<\/h2>\n

Khi doanh nghi\u1ec7p thay \u0111\u1ed5i c\u00f4ng ngh\u1ec7, c\u01a1 c\u1ea5u, ho\u1eb7c do l\u00fd do kinh t\u1ebf ph\u1ea3i thu h\u1eb9p s\u1ea3n xu\u1ea5t, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1ecb m\u1ea5t vi\u1ec7c l\u00e0m. Khi \u0111\u00f3, \u00a0ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kho\u1ea3n tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m. V\u1eady m\u1ee9c tr\u1ee3 c\u1ea5p nh\u01b0 th\u1ebf n\u00e0o? Kho\u1ea3n tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng? K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n \u1edf b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

1. Lu\u1eadt lao \u0111\u1ed9ng<\/strong><\/span><\/h2>\n

1.1 C\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m<\/strong><\/span><\/h3>\n

\u0110i\u1ec1u 44, \u0110i\u1ec1u 45 B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng s\u1ed1 10\/2012\/QH13<\/a><\/strong> quy \u0111\u1ecbnh c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m nh\u01b0 sau:<\/span><\/p>\n

\u2013 Khi doanh nghi\u1ec7p thay\u00a0\u0111\u1ed5i c\u01a1 c\u1ea5u, c\u00f4ng ngh\u1ec7 m\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn vi\u1ec7c l\u00e0m c\u1ee7a nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng th\u1ec3 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c vi\u1ec7c l\u00e0m m\u1edbi m\u00e0 ph\u1ea3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i \u00a0vi\u1ec7c.<\/span><\/p>\n

\u2013 V\u00ec l\u00fd do kinh t\u1ebf m\u00e0 nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 nguy c\u01a1 m\u1ea5t vi\u1ec7c l\u00e0m, ph\u1ea3i th\u00f4i vi\u1ec7c, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng th\u1ec3 gi\u1ea3i quy\u1ebft \u0111\u01b0\u1ee3c vi\u1ec7c l\u00e0m m\u00e0 ph\u1ea3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c.<\/span><\/p>\n

\u2013 Tr\u01b0\u1eddng h\u1ee3p\u00a0s\u00e1p nh\u1eadp, h\u1ee3p nh\u1ea5t, chia, t\u00e1ch doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3\u2026ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft s\u1ed1 lao \u0111\u1ed9ng hi\u1ec7n c\u00f3\u00a0v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c.<\/span><\/p>\n

\u00a01.<\/strong>2 M\u1ee9c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m<\/strong><\/span><\/h3>\n

\u0110i\u1ec1u 49 B\u1ed9 Lu\u1eadt Lao \u0110\u1ed9ng s\u1ed1 10\/2012\/QH13<\/strong> quy \u0111\u1ecbnh v\u1ec1 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m nh\u01b0 sau:<\/span><\/p>\n

\u2013 Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0\u0111\u00e3 l\u00e0m vi\u1ec7c th\u01b0\u1eddng xuy\u00ean cho m\u00ecnh t\u1eeb 12 th\u00e1ng tr\u1edf l\u00ean, m\u1ed7i n\u0103m l\u00e0m vi\u1ec7c tr\u1ea3 01 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng nh\u01b0ng \u00edt nh\u1ea5t ph\u1ea3i b\u1eb1ng 02 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n

\u2013 Th\u1eddi gian l\u00e0m vi\u1ec7c \u0111\u1ec3 t\u00ednh tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m l\u00e0\u00a0t\u1ed5ng th\u1eddi gian ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1eeb \u0111i th\u1eddi gian ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p\u00a0theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0\u00a0th\u1eddi gian l\u00e0m vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chi tr\u1ea3 tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c.<\/span><\/p>\n

\u2013 Ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 t\u00ednh tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m 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 m\u1ea5t vi\u1ec7c l\u00e0m.<\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/strong>\u00a0Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c 10 th\u00e1ng v\u00e0 doanh nghi\u1ec7p ch\u01b0a \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c<\/span><\/p>\n

V\u00ed d\u1ee5 2<\/strong>: Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh\u00a0 nghi\u1ec7p 15 th\u00e1ng, Ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0 1 th\u00e1ng ti\u1ec1n l\u01b0\u01a1ng.\u00a0Ti\u1ec1n l\u01b0\u01a1ng t\u00ednh tr\u1ee3 c\u1ea5p b\u1eb1ng \u00a0l\u01b0\u01a1ng b\u00ecnh qu\u00e2n theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a 6 th\u00e1ng li\u1ec1n k\u1ec1 tr\u01b0\u1edbc khi ng\u01b0\u1eddi\u00a0 lao \u0111\u1ed9ng m\u1ea5t vi\u1ec7c l\u00e0m.<\/span><\/p>\n

V\u00ed d\u1ee5 3:<\/strong>\u00a0Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c 5 n\u0103m. Th\u1eddi gian tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p l\u00e0 2 n\u0103m.<\/span><\/p>\n

Th\u1eddi gian l\u00e0m vi\u1ec7c \u0111\u1ec3 t\u00ednh tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m l\u00e0: 3 n\u0103m.\u00a0Ti\u1ec1n tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 3 th\u00e1ng Ti\u1ec1n l\u01b0\u01a1ng b\u00ecnh qu\u00e2n theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a 6 th\u00e1ng li\u1ec1n k\u1ec1 tr\u01b0\u1edbc khi ng\u01b0\u1eddi\u00a0 lao \u0111\u1ed9ng m\u1ea5t vi\u1ec7c l\u00e0m.<\/span><\/p>\n

2 .Tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kh\u00f4ng?<\/strong><\/span><\/h2>\n

\u0110i\u1ec1u 4, Kho\u1ea3n 2, \u0110i\u1ec3m \u00a02.12 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0110i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh v\u1ec1 c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb nh\u01b0 sau:<\/span><\/p>\n

\u201c2.12.\u00a0Kho\u1ea3n chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng theo \u0111\u00fang\u00a0quy \u0111\u1ecbnh\u00a0hi\u1ec7n h\u00e0nh.\u201d<\/em><\/span><\/p>\n

3. K\u1ebft lu\u1eadn\u00a0<\/strong><\/span><\/h2>\n

Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb kho\u1ea3n chi tr\u1ea3 tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c l\u00e0m n\u1ebfu :<\/strong><\/span><\/p>\n