{"id":9203,"date":"2015-08-16T04:02:39","date_gmt":"2015-08-16T04:02:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9203"},"modified":"2015-08-25T07:05:48","modified_gmt":"2015-08-25T07:05:48","slug":"ty-le-trich-cac-khoan-trich-theo-luong-nam-2015-bhxh-bhyt-bhtn-kpcd","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9203","title":{"rendered":"T\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng n\u0103m 2015: BHXH, BHYT, BHTN, KPCD"},"content":{"rendered":"

\"T\u1ef7<\/span><\/h2>\n

K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n v\u1ec1\u00a0T\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n tr\u00edch \u00a0n\u0103m 2015: BHXH, BHYT, BHTN, KPCD<\/strong><\/span><\/p>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c n\u00f3i tr\u00ean nh\u1eb1m h\u1ed7 tr\u1ee3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, l\u00e0 y\u00eau c\u1ea7u \u00a0b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 doanh nghi\u1ec7p.<\/span><\/div>\n
\n

1. \u0110\u1ed1i t\u01b0\u1ee3ng tham gia BHXH, BHYT, BHTN b\u1eaft bu\u1ed9c<\/strong><\/span><\/p>\n

– 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 03 th\u00e1ng trong t\u1ea5t c\u1ea3 c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb (Doanh nghi\u1ec7p c\u00f3 s\u1ed1 lao \u0111\u1ed9ng d\u00e0i h\u1ea1n d\u01b0\u1edbi 10 ng\u01b0\u1eddi th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c<\/em>).<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, kh\u00f4ng ph\u00e2n bi\u1ec7t lo\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ho\u1eb7c s\u1ed1 lao \u0111\u1ed9ng trong doanh nghi\u1ec7p, khi c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng ph\u1ea3i \u0111\u0103ng k\u00fd tham gia BHTN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n

Trong th\u01a1\u0300i ha\u0323n 30 nga\u0300y k\u00ea\u0309 t\u01b0\u0300 khi h\u01a1\u0323p \u0111\u00f4\u0300ng lao \u0111\u00f4\u0323ng co\u0301 hi\u1ec7u l\u01b0\u0323c, DN pha\u0309i la\u0300m thu\u0309 tu\u0323c tham gia BHTN cho NL\u0110 ta\u0323i c\u01a1 quan\u00a0BHXH.<\/span><\/p>\n<\/div>\n

2. C\u00e1c lo\u1ea1i b\u1ea3o \u00a0hi\u1ec3m b\u1eaft bu\u1ed9c<\/strong><\/span><\/div>\n

Theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i tham gia cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0:<\/span><\/p>\n

– B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH).<\/span><\/p>\n

– B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT).<\/span><\/p>\n

– B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN).<\/span><\/p>\n

– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110).<\/span><\/p>\n

3. T\u1ef7 l\u1ec7 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng (BHXH – BHYT – BHTN – KPCD)\u00a0\u00e1p d\u1ee5ng t\u1eeb\u00a01\/1\/2015: <\/strong><\/span><\/h3>\n
\u00a0Theo C\u00f4ng v\u0103n 4064\/BHXH-THU<\/a><\/strong> quy \u0111i\u0323nh ty\u0309 l\u00ea\u0323 \u0111o\u0301ng BHXH, BHYT, BHTN n\u0103m 2015 cu\u0323 th\u00ea\u0309 nh\u01b0 sau<\/span><\/pre>\n
 <\/p>\n\n\n\n\n\n\n\n\n
\n
C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/strong><\/span><\/p>\n<\/td>\n
\n
DN ti\u0301nh va\u0300o Chi phi\u0301 (%)<\/strong><\/span><\/p>\n<\/td>\n
\n
Tr\u01b0\u0300 va\u0300o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng (%)<\/strong><\/span><\/p>\n<\/td>\n
\n
T\u1ed5ng c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p (%<\/strong>)<\/span><\/p>\n<\/td>\n<\/tr>\n
\n
1. BHXH<\/strong><\/span><\/p>\n<\/td>\n
\n
18<\/span><\/p>\n<\/td>\n
\n
8<\/span><\/p>\n<\/td>\n
\n
26<\/span><\/p>\n<\/td>\n<\/tr>\n
\n
2. BHYT<\/strong><\/span><\/p>\n<\/td>\n
\n
3<\/span><\/p>\n<\/td>\n
\n
1,5<\/span><\/p>\n<\/td>\n
\n
4,5<\/span><\/p>\n<\/td>\n<\/tr>\n
\n
3. BHTN<\/strong><\/span><\/p>\n<\/td>\n
\n
1<\/span><\/p>\n<\/td>\n
\n
1<\/span><\/p>\n<\/td>\n
\n
2<\/span><\/p>\n<\/td>\n<\/tr>\n
\n
4. KPC\u0110<\/strong><\/span><\/p>\n<\/td>\n
\n
2<\/span><\/p>\n<\/td>\n
\u00a0<\/span><\/td>\n\n
2<\/span><\/p>\n<\/td>\n<\/tr>\n
\n
C\u1ed9ng (%)<\/strong><\/span><\/p>\n<\/td>\n
\n
24<\/span><\/p>\n<\/td>\n
\n
10,5<\/span><\/p>\n<\/td>\n
\n
34,5<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
 <\/p>\n
K\u1ebft lu\u00e2\u0323n:<\/strong><\/span><\/p>\n
– H\u00e0ng th\u00e1ng, doanh nghi\u1ec7p ph\u1ea3i k\u00ea khai v\u00e0 \u0111\u00f3ng v\u00e0o Qu\u1ef9 BHXH, BHYT, BHTN v\u1edbi t\u1ef7 l\u1ec7 \u0111\u00f3ng l\u00e0 32,5 %.<\/strong><\/span><\/p>\n
– Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i 2% \u0111\u1ec3 chi tr\u1ea3 k\u1ecbp th\u1eddi ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au, thai s\u1ea3n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.(H\u1eb1ng qu\u00fd ho\u1eb7c h\u1eb1ng th\u00e1ng ph\u1ea3i quy\u1ebft to\u00e1n v\u1edbi c\u01a1 quan BHXH).<\/span><\/p>\n
4. M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH, BHYT, BHTN<\/strong><\/span><\/p>\n
– C\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u00f3ng BHXH, BHYT, BHTN l\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n
– M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng th\u1ea5p nh\u1ea5t \u0111\u1ec3 t\u00ednh m\u1ee9c \u0111\u00f3ng BHXH l\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/span><\/p>\n
– M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng cao nh\u1ea5t \u0111\u1ec3 t\u00ednh m\u1ee9c \u0111\u00f3ng BHXN l\u00e0 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf.<\/span><\/p>\n
– M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng t\u1ed1i \u0111a \u0111\u1ec3 t\u00ednh m\u1ee9c \u0111\u00f3ng BHYT l\u00e0 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf.<\/span><\/p>\n
– M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng th\u1ea5p nh\u1ea5t \u0111\u1ec3 t\u00ednh \u0111\u00f3ng BHTN l\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng v\u00e0 m\u1ee9c t\u1ed1i \u0111a l\u00e0 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng.<\/span><\/p>\n
Trong \u0111\u00f3:<\/strong><\/span><\/p>\n
– M\u01b0\u0301c l\u01b0\u01a1ng c\u01a1 s\u01a1\u0309: <\/strong>T\u1eeb ng\u00e0y 01\/7\/2013 m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf l\u00e0 1.150.000 \u0111\u1ed3ng\/th\u00e1ng.<\/strong><\/span><\/p>\n
(Theo Nghi\u0323 \u0111i\u0323nh S\u1ed1 66\/2013\/N\u0110-CP ng\u00e0y 27\/06\/2013 cu\u0309a Chi\u0301nh phu\u0309).<\/em><\/span><\/p>\n
– M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng: <\/b><\/span><\/p>\n
M\u1eddi c\u00e1c b\u1ea1n xem t\u1ea1i :M\u01b0\u0301c l\u01b0\u01a1ng t\u00f4\u0301i thi\u00ea\u0309u vu\u0300ng n\u0103m 2015 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c \u1edf doanh nghi\u1ec7p,<\/a><\/span><\/p>\n
 <\/p>\n
 <\/p>\n","protected":false},"excerpt":{"rendered":"
K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u b\u00e0i vi\u1ebft : T\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng n\u0103m 2015: BHXH, BHYT, BHTN, KPCD. M\u1eddi c\u00e1c b\u1ea1n c\u00f9ng theo d\u00f5i<\/p>\n","protected":false},"author":7,"featured_media":10167,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1071,1100,1104,1105],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9203"}],"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=9203"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9203\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10167"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9203"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}