{"id":9387,"date":"2015-08-17T07:15:59","date_gmt":"2015-08-17T07:15:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9387"},"modified":"2015-11-10T05:00:36","modified_gmt":"2015-11-10T05:00:36","slug":"phat-vi-pham-hanh-chinh-trong-linh-vuc-bao-hiem","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9387","title":{"rendered":"Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-9391 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Phat-vi-pham-hanh-chinh-trong-linh-vuc-bao-hiem.jpg\" alt=\"Ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m - \u1ea3nh ch\u00ednh\" width=\"225\" height=\"225\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Phat-vi-pham-hanh-chinh-trong-linh-vuc-bao-hiem.jpg 225w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/08\/Phat-vi-pham-hanh-chinh-trong-linh-vuc-bao-hiem-150x150.jpg 150w\" sizes=\"(max-width: 225px) 100vw, 225px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1ed9t s\u1ed1 doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i tham gia \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c nh\u01b0ng doanh nghi\u1ec7p \u0111\u00f3 kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng ch\u1eadm.. t\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m. V\u1eady doanh nghi\u1ec7p s\u1ebd b\u1ecb ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o khi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m? <strong><a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u00f9ng b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0<\/strong>C\u0103n c\u1ee9 <strong><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-952013nd-cp\/\">Ngh\u1ecb \u0110\u1ecbnh s\u1ed1 95\/2013\/N\u0110-CP<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 26 quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1t vi ph\u1ea1m\u00a0 v\u1ec1 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c 1. Ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 h\u00e0nh vi th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em style=\"line-height: 1.5;\">2. Ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c t\u1eeb 12% \u0111\u1ebfn 15% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>a) Ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>b) \u0110\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p kh\u00f4ng \u0111\u00fang m\u1ee9c quy \u0111\u1ecbnh;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>c) \u0110\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em style=\"line-height: 1.5;\">Ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c t\u1eeb 18% \u0111\u1ebfn 20% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>Theo quy \u0111\u1ecbnh tr\u00ean, th\u00ec:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 h\u00e0nh vi th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p th\u00ec ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Doanh nghi\u1ec7p b\u1ecb ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c t\u1eeb 12% \u0111\u1ebfn 15% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng BHXH, BHTN t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean ban vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p kh\u00f4ng \u0111\u00fang m\u1ee5c \u0111\u00edch<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">\u0110\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p kh\u00f4ng \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Doanh nghi\u1ec7p b\u1ecb ph\u1ea1t ti\u1ec1n t\u1eeb 18 \u0111\u1ebfn 20% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng BHXH, BHTN t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/span><\/p>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u1ed3 s\u01a1 \u0111\u1ec3 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0<\/strong>C\u0103n c\u1ee9 <strong><a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-952013nd-cp\/\">Ngh\u1ecb \u0110\u1ecbnh 95\/2013\/N\u0110-CP<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 27 quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 l\u1eadp h\u1ed3 s\u01a1 \u0111\u00ea h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c1. Ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 h\u00e0nh vi k\u00ea khai kh\u00f4ng \u0111\u00fang s\u1ef1 th\u1eadt ho\u1eb7c s\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a nh\u1eefng n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u01b0\u1edfng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em style=\"line-height: 1.5;\">2. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 h\u00e0nh vi gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ec3 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u1ed1i v\u1edbi m\u1ed7i h\u1ed3 s\u01a1 h\u01b0\u1edfng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i gi\u1ea3 m\u1ea1o.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean:<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi k\u00ea khai kh\u00f4ng \u0111\u00fang s\u1ef1 th\u1eadt ho\u1eb7c s\u1eeda ch\u1eefa, t\u1ea9y x\u00f3a nh\u1eefng n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c h\u01b0\u1edfng BHXH, BHTN th\u00ec b\u1ecb ph\u1ea1t t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Doanh nghi\u1ec7p c\u00f3 h\u00e0nh vi gi\u1ea3 m\u1ea1o h\u1ed3 s\u01a1 BHXH \u0111\u1ec3 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i th\u00ec b\u1ecb ph\u1ea1t t\u1eeb 5.000.000 \u0111\u1ed1ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi m\u1ed7i h\u00e0nh vi gi\u1ea3 m\u1ea1o.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1ch t\u00ednh ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN<\/span><\/p>\n<p><a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-tien-lai-phat-cham-dong-bhxh-bhyt-bhtn\/\"><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>L\u00e3i su\u1ea5t v\u00e0 c\u00e1ch t\u00ednh ti\u1ec1n l\u00e3i ph\u1ea1t ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN<\/strong><\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t s\u1ed1 doanh nghi\u1ec7p thu\u1ed9c di\u1ec7n ph\u1ea3i tham gia \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c nh\u01b0ng doanh nghi\u1ec7p \u0111\u00f3 kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng ch\u1eadm.. t\u1ee9c vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m. V\u1eady doanh nghi\u1ec7p s\u1ebd b\u1ecb ph\u1ea1t nh\u01b0 th\u1ebf n\u00e0o khi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o..<\/p>\n","protected":false},"author":7,"featured_media":10225,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1124],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9387"}],"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=9387"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9387\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10225"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9387"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9387"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}