{"id":8772,"date":"2015-08-14T03:35:14","date_gmt":"2015-08-14T03:35:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8772"},"modified":"2016-05-24T00:17:22","modified_gmt":"2016-05-24T00:17:22","slug":"quy-dinh-tu-2015-ve-phu-cap-an-trua-va-trang-phuc-cho-nguoi-lao-dong","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8772","title":{"rendered":"Quy \u0111\u1ecbnh t\u1eeb 2015 v\u1ec1 ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a v\u00e0 trang ph\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng"},"content":{"rendered":"
\n

\"Quy<\/h2>\n

Ph\u1ee5 c\u1ea5p \u0103n ca v\u00e0 ph\u1ee5 c\u1ea5p trang ph\u1ee5c l\u00e0 m\u1ed9t lo\u1ea1i ph\u1ee5 c\u1ea5p theo ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ebf n\u00e0o t\u1ea1i th\u1eddi \u0111i\u1ec3m n\u00e0y? K\u1ebf to\u00e1n Centax<\/a>\u00a0xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n k\u1ebf to\u00e1n.<\/span><\/p>\n<\/div>\n

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

–\u00a0Theo kho\u1ea3n 3 \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 10\/2012\/TT-BL\u0110TBXH<\/a><\/strong> ng\u00e0y 26\/04\/2012 ( c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1\/5\/2012) quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c \u0103n ca nh\u01b0 sau:<\/span><\/p>\n

“M\u1ee9c\u00a0ti\u1ec1n chi b\u1eefa \u0103n gi\u1eefa ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0kh\u00f4ng v\u01b0\u1ee3t qu\u00e1\u00a0 680.000 \u0111\u1ed3ng\/ ng\u01b0\u1eddi.\/ th\u00e1ng<\/em>\u00a0“<\/span><\/p>\n

Hi\u1ec7n nay, Th\u00f4ng t\u01b0 n\u00e0y v\u1eabn c\u00f2n hi\u1ec7u l\u1ef1c, ch\u01b0a c\u00f3 th\u00f4ng t\u01b0 thay th\u1ebf<\/span><\/p>\n

2. Theo ch\u00ednh s\u00e1ch thu\u1ebf<\/strong><\/span><\/h2>\n

a\/ Theo \u0111i\u1ec1u 4 Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/strong> s\u1eeda \u0111\u1ed5i b\u1ed5 sung \u0110i\u1ec3m 2.6 kho\u1ea3n 2 \u0111i\u1ec1u 6 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/strong> ( c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb quy\u1ebft to\u00e1n n\u0103m 2015) quy \u0111\u1ecbnh nh\u1eefng kh\u1ecfan chi kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, trong \u0111\u00f3 c\u00f3:<\/span><\/p>\n

“2.7.<\/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

\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh.<\/em>\u00a0“<\/span><\/p>\n

b\/ Theo \u0111i\u1ec3m g5, kho\u1ea3n 2, \u0111i\u1ec1u 2 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/strong> v\u1ec1 nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

“g.5) Kho\u1ea3n ti\u1ec1n \u0103n gi\u1eefa ca, \u0103n tr\u01b0a do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa, \u0103n tr\u01b0a ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c nh\u01b0 tr\u1ef1c ti\u1ebfp n\u1ea5u \u0103n, mua su\u1ea5t \u0103n, c\u1ea5p phi\u1ebfu \u0103n.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng t\u1ed5 ch\u1ee9c b\u1eefa \u0103n gi\u1eefa ca, \u0103n tr\u01b0a m\u00e0 chi ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n n\u1ebfu m\u1ee9c chi ph\u00f9 h\u1ee3p v\u1edbi h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i. Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c chi cao h\u01a1n m\u1ee9c h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i th\u00ec ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a c\u00e1 nh\u00e2n.<\/em>\u00a0“<\/span><\/p>\n

Theo \u0111i\u1ec3m b.2.1 kho\u1ea3n b \u0111i\u1ec1u 8 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/strong> <\/a>v\u1ec1 nh\u1eefng kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u1eeb kinh doanh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng ti\u1ec1n c\u00f4ng c\u00f3 quy \u0111\u1ecbnh:<\/span><\/p>\n

“\u0110\u1ed1i v\u1edbi ti\u1ec1n trang ph\u1ee5c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5.000.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m. Tr\u01b0\u1eddng h\u1ee3p chi trang ph\u1ee5c c\u1ea3 b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec m\u1ee9c chi t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 5.000.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m. \u0110\u1ed1i v\u1edbi nh\u1eefng ng\u00e0nh kinh doanh c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c th\u00f9 th\u00ec chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. “<\/em><\/span><\/p>\n

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

a\/ Kho\u1ea3n chi ti\u1ec1n \u0103n ca, ti\u1ec1n trang ph\u1ee5c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu\u1ebf TNDN n\u1ebfu:<\/em><\/span><\/p>\n

– Chi ti\u1ec1n \u0103n ca:<\/span><\/p>\n