{"id":9256,"date":"2015-08-17T02:52:45","date_gmt":"2015-08-17T02:52:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9256"},"modified":"2015-08-25T03:44:04","modified_gmt":"2015-08-25T03:44:04","slug":"lai-suat-va-cach-tinh-tien-lai-phat-cham-dong-bhxh-bhyt-bhtn","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9256","title":{"rendered":"L\u00e3i su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh ti\u1ec1n l\u00e3i ph\u1ea1t ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN"},"content":{"rendered":"

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

N\u1ebfu doanh nghi\u1ec7p \u0111\u00f3ng b\u1ea3o hi\u1ec3m ch\u1eadm so v\u1edbi th\u1eddi gian quy \u0111\u1ecbnh t\u1eeb 30 ng\u00e0y tr\u1edd l\u00ean, th\u00ec ngo\u00e0i vi\u1ec7c ph\u1ea3i \u0111\u00f3ng s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u00f3ng, ch\u1eadm \u0111\u00f3ng v\u00e0 b\u1ecb x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt c\u00f2n ph\u1ea3i \u0111\u00f3ng s\u1ed1 ti\u1ec1n l\u00e3i ch\u01b0a \u0111\u00f3ng, ch\u1eadm \u0111\u00f3ng theo m\u1ee9c l\u00e3i su\u00e2t c\u1ee7a t\u1eebng lo\u1ea1i b\u1ea3o hi\u1ec3m. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n L\u00e3i su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh ti\u1ec1n l\u00e3i ph\u1ea1t ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN \u1edf b\u00e0i vi\u1ebft sau.<\/span><\/p>\n

1.\u00a0M\u1ee9c l\u00e3i su\u1ea5t t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m n\u0103m 2015<\/strong><\/span><\/h3>\n

M\u1ee9c l\u00e3i su\u1ea5t t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m gi\u1eefa c\u00e1c n\u0103m theo quy \u0111\u1ecbnh l\u00e0 kh\u00f4ng gi\u1ed1ng nhau. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb m\u1ee9c l\u00e3i su\u1ea5t t\u00ednh ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m n\u0103m 2015 m\u1edbi nh\u1ea5t\u00a0<\/span><\/p>\n

Ng\u00e0y 05 th\u00e1ng 02 n\u0103m 2015, B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam \u0111\u00e3 c\u00f3 Th\u00f4ng b\u00e1o s\u1ed1 418\/TB-BHXH<\/strong> c\u00f4ng b\u1ed1 v\u1ec1 m\u1ee9c l\u00e3i su\u1ea5t t\u00ednh ti\u1ec1n ch\u1eadm n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/span><\/p>\n

Theo \u0111\u00f3 m\u1ee9c l\u00e3i su\u1ea5t ch\u1eadm \u0111\u00f3ng, truy\u00a0 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2015 l\u00e0 7,45%\/n\u0103m t\u1ee9c 0,628%\/th\u00e1ng.<\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 28 \u0110i\u1ec1u 1 Lu\u1eadt b\u1ea3o hi\u1ec3m y t\u1ebf s\u1ed1 46\/2014\/QH13<\/strong> <\/a>s\u1eeda \u0111\u1ed5i \u0110i\u1ec1u 49 Lu\u1eadt s\u1ed1 25\/2008\/QH12<\/a><\/strong> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng \u0111\u00f3ng ho\u1eb7c kh\u00f4ng \u0111\u00f3ng \u0111\u1ea7y \u0111\u1ee7 b\u1ea3o hi\u1ec3m y t\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c Ph\u1ea3i \u0111\u00f3ng \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u00f3ng v\u00e0 n\u1ed9p s\u1ed1 ti\u1ec1n l\u00e3i b\u1eb1ng hai l\u1ea7n m\u1ee9c l\u00e3i su\u1ea5t li\u00ean ng\u00e2n h\u00e0ng<\/strong> t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n, th\u1eddi gian ch\u1eadm \u0111\u00f3ng; n\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n th\u00ec theo y\u00eau c\u1ea7u c\u1ee7a ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n, ng\u00e2n h\u00e0ng, t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00e1c, kho b\u1ea1c nh\u00e0 n\u01b0\u1edbc c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u00edch ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u1ec3 n\u1ed9p s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u00f3ng, ch\u1eadm \u0111\u00f3ng v\u00e0 l\u00e3i c\u1ee7a s\u1ed1 ti\u1ec1n n\u00e0y v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a qu\u1ef9 b\u1ea3o hi\u1ec3m y t\u1ebf\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean th\u00ec:<\/strong><\/span><\/p>\n

M\u1ee9c l\u00e3i su\u1ea5t t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong n\u0103m 2015 l\u00e0 0,628%\/th\u00e1ng<\/span><\/p>\n

M\u1ee9c l\u00e3i su\u1ea5t t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 hai l\u1ea7n m\u1ee9c l\u00e3i su\u1ea5t li\u00ean ng\u00e2n h\u00e0ng.<\/span><\/p>\n

Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e3i su\u1ea5t \u00e1p d\u1ee5ng \u0111\u1ec3 t\u00ednh ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p BHXH, BHYT, BHTN<\/a><\/strong><\/span><\/p>\n

 <\/p>\n

2. C\u00e1ch t\u00ednh ti\u1ec1n l\u00e3i ph\u1ea1t ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN<\/span><\/h3>\n

i \u0110i\u1ec1u 56 Quy\u1ebft \u0111\u1ecbnh 1111\/Q\u0110-BHXH<\/a><\/strong> quy \u0111\u1ecbnh c\u00e1ch t\u00ednh ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng c\u00e1c kho\u1ea3n BHXH, BHYT, BHTN\u00a0 nh\u01b0 sau:<\/span><\/p>\n

– Theo \u0111\u00f3 \u0111\u01a1n v\u1ecb \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN ch\u1eadm qu\u00e1 th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh t\u1eeb 30 ng\u00e0y tr\u1edf l\u00ean th\u00ec ph\u1ea3i \u0111\u00f3ng s\u1ed1 ti\u1ec1n l\u00e3i t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN ch\u01b0a \u0111\u00f3ng g\u1ed3m:<\/span><\/p>\n

a) S\u1ed1 ti\u1ec1n BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN ph\u1ea3i \u0111\u00f3ng nh\u01b0ng ch\u01b0a \u0111\u00f3ng \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, tr\u1eeb s\u1ed1 ti\u1ec1n 2% trong k\u1ef3 \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i c\u1ee7a \u0111\u01a1n v\u1ecb tham gia BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n

b) S\u1ed1 ti\u1ec1n 2% \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c gi\u1eef l\u1ea1i l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u00f3ng ph\u1ea7n ch\u00eanh l\u1ec7ch v\u00e0o th\u00e1ng \u0111\u1ea7u c\u1ee7a qu\u00fd sau nh\u01b0ng ch\u01b0a \u0111\u00f3ng.<\/span><\/p>\n

– Ph\u01b0\u01a1ng th\u1ee9c t\u00ednh l\u00e3i: Ng\u00e0y \u0111\u1ea7u h\u1eb1ng th\u00e1ng<\/span><\/p>\n

– C\u00f4ng th\u1ee9c t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN:<\/span><\/p>\n

Lcdi = (Pcdi + Lcdi-1) x k (\u0111\u1ed3ng)<\/strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (1)<\/span><\/p>\n

Trong \u0111\u00f3:<\/span><\/p>\n

* Lcdi: ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN t\u00ednh t\u1ea1i th\u00e1ng i (\u0111\u1ed3ng).<\/span><\/p>\n

* Pcdi: s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u00f3ng ph\u1ea3i t\u00ednh l\u00e3i t\u1ea1i th\u00e1ng i (\u0111\u1ed3ng), \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

Pcdi = Plki \u2013 Spsi, trong \u0111\u00f3:<\/span><\/p>\n

Plki: t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng l\u0169y k\u1ebf \u0111\u1ebfn h\u1ebft th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i i (n\u1ee3 mang sang th\u00e1ng t\u00ednh l\u00e3i).<\/span><\/p>\n

Spsi: s\u1ed1 ph\u1ea3i \u0111\u00f3ng ph\u00e1t sinh ch\u01b0a qu\u00e1 h\u1ea1n ph\u1ea3i n\u1ed9p, t\u00ednh \u0111\u1ebfn th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i i (s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng t\u00ednh theo danh s\u00e1ch tham gia BHXH, BHYT, BHTN c\u1ee7a th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i ho\u1eb7c c\u1ee7a c\u00e1c th\u00e1ng tr\u01b0\u1edbc th\u00e1ng li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i trong ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng h\u1eb1ng qu\u00fd ho\u1eb7c 6 th\u00e1ng m\u1ed9t l\u1ea7n ch\u01b0a qu\u00e1 h\u1ea1n ph\u1ea3i n\u1ed9p).<\/span><\/p>\n

N\u1ebfu Pcdi > 0 th\u00ec c\u00f3 n\u1ee3 t\u00ednh l\u00e3i, n\u1ebfu Pcdi \u2264 0 th\u00ec kh\u00f4ng c\u00f3 n\u1ee3 t\u00ednh l\u00e3i.<\/span><\/p>\n

* k: l\u00e3i su\u1ea5t t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u00e3i (%\/th\u00e1ng): \u0110\u1ed1i v\u1edbi BHXH b\u1eaft bu\u1ed9c v\u00e0 BHTN th\u00ec k t\u00ednh b\u1eb1ng l\u00e3i su\u1ea5t \u0111\u1ea7u t\u01b0 qu\u1ef9 BHXH h\u1eb1ng n\u0103m do BHXH Vi\u1ec7t Nam c\u00f4ng b\u1ed1 chia cho 12; \u0111\u1ed1i v\u1edbi BHYT th\u00ec k t\u00ednh b\u1eb1ng l\u00e3i su\u1ea5t c\u01a1 b\u1ea3n do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 \u00e1p d\u1ee5ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u00e3i chia cho 12.<\/span><\/p>\n

* Lcdi-1: l\u00e3i ch\u1eadm \u0111\u00f3ng ch\u01b0a tr\u1ea3 h\u1ebft t\u00ednh \u0111\u1ebfn th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i.<\/span><\/p>\n

L\u01b0u \u00fd:<\/strong><\/span><\/p>\n

L\u00e3i ch\u1eadm n\u1ed9p ch\u1ec9 t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p BHXH, BHYT, BHTN khi \u0111\u00e3 ch\u1eadm t\u1eeb 30 ng\u00e0y tr\u1edf l\u00ean. L\u00e3i ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c ghi nh\u1eadn theo nguy\u00ean t\u1eafc: Ti\u1ec1n ch\u1eadm n\u1ed9p th\u00e1ng 01\/2015 s\u1ebd ph\u00e1t sinh l\u00e3i ch\u1eadm n\u1ed9p th\u00e1ng 02\/2015 v\u00e0 \u0111\u01b0\u1ee3c ghi thu v\u00e0o k\u1ef3 th\u00f4ng b\u00e1o th\u00e1ng 03\/2015<\/em><\/span><\/p>\n

\u0110\u1ec3 kh\u00f4ng b\u1ecb ph\u1ea1t do ch\u1eadm n\u1ed9p b\u1ea3o hi\u1ec3m m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft<\/span><\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p BHXH, BHYT, BHTN<\/a><\/span><\/p>\n

V\u00ed d\u1ee5 1:<\/strong><\/span><\/p>\n