{"id":6049,"date":"2021-11-13T17:17:45","date_gmt":"2022-06-15T10:17:45","guid":{"rendered":"https:\/\/ceco.vn\/se-bi-phat-neu-dong-bhxh-thap-hon-theo-thoa-thuan-trong-hop-dong\/"},"modified":"2021-11-13T17:17:45","modified_gmt":"2022-06-15T10:17:45","slug":"se-bi-phat-neu-dong-bhxh-thap-hon-theo-thoa-thuan-trong-hop-dong","status":"publish","type":"post","link":"https:\/\/ceco.com.vn\/en\/se-bi-phat-neu-dong-bhxh-thap-hon-theo-thoa-thuan-trong-hop-dong\/","title":{"rendered":"S\u1ebd b\u1ecb ph\u1ea1t n\u1ebfu \u0111\u00f3ng BHXH th\u1ea5p h\u01a1n theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng"},"content":{"rendered":"
\n

M\u1ee9c\u00a0\u0111\u00f3ng BHXH<\/a>\u00a0s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1ee9c h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: \u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n lao \u0111\u1ed9ng, h\u01b0u tr\u00ed\u2026 Do \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo c\u00e1c kho\u1ea3n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng<\/p>\n

C\u00e1c kho\u1ea3n l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/strong><\/p>\n

Kho\u1ea3n 2 \u0110i\u1ec1u 17 Ngh\u1ecb \u0111\u1ecbnh\u00a0115\/2015\/N\u0110-CP<\/font><\/a>\u00a0quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Lu\u1eadt BHXH \u0111\u00e3 h\u01b0\u1edbng d\u1eabn v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH nh\u01b0 sau:<\/p>\n

2. T\u1eeb ng\u00e0y 1-1-2018 tr\u1edf \u0111i, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH l\u00e0 m\u1ee9c l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n

Trong \u0111\u00f3, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng t\u00ednh \u0111\u00f3ng BHXH \u0111\u00e3 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea c\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 30 Th\u00f4ng t\u01b059\/2015\/TT-BL\u0110TBXH<\/a>; c\u00f2n c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 3 \u0110i\u1ec1u 4 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed147\/2015\/TT-BL\u0110TBXH<\/a>.<\/p>\n

Nh\u01b0 v\u1eady, ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng bao g\u1ed3m c\u00e1c kho\u1ea3n sau:<\/p>\n

– M\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh; Ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5, ch\u1ee9c danh; Ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m; Ph\u1ee5 c\u1ea5p n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m; Ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean; Ph\u1ee5 c\u1ea5p khu v\u1ef1c; Ph\u1ee5 c\u1ea5p l\u01b0u \u0111\u1ed9ng; Ph\u1ee5 c\u1ea5p thu h\u00fat; C\u00e1c ph\u1ee5 c\u1ea5p kh\u00e1c c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1; C\u00e1c kho\u1ea3n b\u1ed5 sung x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c ti\u1ec1n c\u1ee5 th\u1ec3 c\u00f9ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 th\u01b0\u1eddng xuy\u00ean trong m\u1ed7i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng.<\/p>\n

C\u00e1c kho\u1ea3n ti\u1ec1n tr\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u00ednh \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

\u0110\u00f3ng BHXH theo c\u00e1c kho\u1ea3n l\u01b0\u01a1ng<\/strong><\/p>\n

Khi ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi \u0111\u00f3. M\u1ee9c \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh theo nh\u1eefng t\u1ec9 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

Trong khi \u0111\u00f3, m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHXH l\u00e0 t\u1ed5ng c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u1ee5 th\u1ec3 t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Do v\u1eady, doanh nghi\u1ec7p s\u1ebd ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u00f3ng ti\u1ec1n v\u00e0o qu\u1ef9 BHXH theo c\u00e1c t\u1ec9 l\u1ec7 sau:<\/p>\n

(C\u0103n c\u1ee9: Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH )<\/p>\n\n\n\n\n\n\n
\n

<\/p>\n

BHXH<\/p>\n

<\/p>\n<\/td>\n

\n

<\/p>\n

BHTN<\/p>\n

<\/p>\n<\/td>\n

\n

<\/p>\n

BHYT<\/p>\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n

H\u01b0u tr\u00ed – t\u1eed tu\u1ea5t<\/p>\n

<\/p>\n<\/td>\n

\n

<\/p>\n

\u1ed0m \u0111au – thai s\u1ea3n<\/p>\n

<\/p>\n<\/td>\n

\n

<\/p>\n

TNL\u0110 – BNN<\/p>\n

<\/p>\n<\/td>\n

<\/td>\n<\/tr>\n
\n

<\/p>\n

14%<\/p>\n

<\/p>\n<\/td>\n

\n

<\/p>\n

3%<\/p>\n

<\/p>\n<\/td>\n

\n

<\/p>\n

0,5% ho\u1eb7c 0,3%<\/p>\n

<\/p>\n<\/td>\n

\n

<\/p>\n

1%<\/p>\n

<\/p>\n<\/td>\n

\n

<\/p>\n

3%<\/p>\n

<\/p>\n<\/td>\n<\/tr>\n

\n

<\/p>\n

21.5% (ho\u1eb7c 21.3%)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Trong \u0111\u00f3, TNL\u0110 – BNN: Tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p; BHTN: B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p; BHYT: B\u1ea3o hi\u1ec3m y t\u1ebf)<\/p>\n

– Doanh nghi\u1ec7p c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb \u0111\u00f3ng v\u00e0o qu\u1ef9 TNL\u0110-BNN v\u1edbi m\u1ee9c th\u1ea5p h\u01a1n v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh ch\u1ea5p thu\u1eadn c\u1ee7a B\u1ed9 Lao \u0111\u1ed9ng – Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i (theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 4, \u0110i\u1ec1u 5 Ngh\u1ecb \u0111\u1ecbnh 58\/2020\/N\u0110-CP) th\u00ec \u0111\u01b0\u1ee3c \u0111\u00f3ng v\u1edbi m\u1ee9c 0,3%. N\u1ebfu kh\u00f4ng c\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb th\u00ec ph\u1ea3i \u0111\u00f3ng 0,5%.<\/p>\n

\n
\"S\u1ebd<\/div>\n
\n

Doanh nghi\u1ec7p \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo m\u1ee9c th\u1ea5p h\u01a1n h\u1ee3p \u0111\u1ed3ng, b\u1ecb coi l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n<\/div>\n<\/div>\n

Tuy nhi\u00ean Lu\u1eadt BHXH n\u0103m 2014 c\u0169ng \u0111\u1eb7t ra gi\u1edbi h\u1ea1n c\u1ee7a ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH l\u00e0 kh\u00f4ng qu\u00e1 20 th\u00e1ng l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 89. Nh\u01b0 v\u1eady, m\u1ee9c l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH t\u1ed1i \u0111a c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 20 th\u00e1ng l\u01b0\u01a1ng c\u01a1 s\u1edf (hi\u1ec7n nay t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 29,8 tri\u1ec7u \u0111\u1ed3ng).<\/p>\n

\u0110\u1ed3ng ngh\u0129a v\u1edbi \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean th\u1ecfa thu\u1eadn v\u1ec1 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng cao h\u01a1n m\u1ee9c 29,8 tri\u1ec7u \u0111\u1ed3ng th\u00ec m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH c\u0169ng ch\u1ec9 l\u00e0 29,8 tri\u1ec7u \u0111\u1ed3ng. Nh\u01b0 v\u1eady, n\u1ebfu doanh nghi\u1ec7p k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ebfn 40, 50 tri\u1ec7u nh\u01b0ng c\u0169ng ch\u1ec9 ph\u1ea3i \u0111\u00f3ng theo t\u1ec9 l\u1ec7 c\u1ee7a m\u1ee9c 29,8 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Do \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo c\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u00f3ng theo m\u1ee9c th\u1ea5p h\u01a1n n\u1ebfu c\u00e1c kho\u1ea3n ti\u1ec1n n\u00e0y v\u01b0\u1ee3t qu\u00e1 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf.<\/p>\n

\u0110\u00f3ng BHXH theo m\u1ee9c th\u1ea5p h\u01a1n h\u1ee3p \u0111\u1ed3ng s\u1ebd b\u1ecb ph\u1ea1t<\/b><\/p>\n

Hi\u1ec7n nay, nh\u1eb1m gi\u1ea3m thi\u1ec3u m\u1ee9c \u0111\u00f3ng BHXH m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo m\u1ee9c th\u1ea5p h\u01a1n h\u1ee3p \u0111\u1ed3ng, th\u1eadm ch\u00ed ch\u1ec9 \u0111\u00f3ng BHXH theo m\u1ee9c t\u1ed1i thi\u1ec3u.<\/p>\n

\u0110\u00e2y b\u1ecb coi l\u00e0 h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt. N\u1ebfu th\u1ef1c hi\u1ec7n, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng s\u1ebd b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh theo \u0111i\u1ec3m b kho\u1ea3n 4 \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh 28\/2020\/N\u0110-CP nh\u01b0 sau:<\/p>\n

4. Ph\u1ea1t ti\u1ec1n t\u1eeb 12% \u0111\u1ebfn 15% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, 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 tri\u1ec7u \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: b) \u0110\u00f3ng BHXH, BHTN kh\u00f4ng \u0111\u00fang m\u1ee9c quy \u0111\u1ecbnh m\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 tr\u1ed1n \u0111\u00f3ng;<\/p>\n

\n

Theo \u0111\u00f3, doanh nghi\u1ec7p s\u1ebd b\u1ecb ph\u1ea1t h\u00e0nh ch\u00ednh theo t\u1ec9 l\u1ec7 % t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1ecb l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/p>\n<\/blockquote>\n

\u0110\u1ed3ng th\u1eddi, theo \u0111i\u1ec3m a kho\u1ea3n 7 \u0110i\u1ec1u n\u00e0y, doanh nghi\u1ec7p c\u00f2n bu\u1ed9c ph\u1ea3i truy n\u1ed9p s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ph\u1ea3i \u0111\u00f3ng theo \u0111\u00fang quy \u0111\u1ecbnh.<\/p>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<\/strong><\/em><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

M\u1ee9c\u00a0\u0111\u00f3ng BHXH\u00a0s\u1ebd \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn m\u1ee9c h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0: \u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n lao \u0111\u1ed9ng, h\u01b0u tr\u00ed\u2026 Do \u0111\u00f3, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo c\u00e1c kho\u1ea3n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng C\u00e1c kho\u1ea3n l\u01b0\u01a1ng \u0111\u00f3ng BHXH Kho\u1ea3n 2 […]<\/p>","protected":false},"author":1,"featured_media":4579,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,1],"tags":[],"class_list":["post-6049","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tong-hop","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/6049"}],"collection":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/comments?post=6049"}],"version-history":[{"count":0,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/posts\/6049\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media\/4579"}],"wp:attachment":[{"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/media?parent=6049"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/categories?post=6049"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceco.com.vn\/en\/wp-json\/wp\/v2\/tags?post=6049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}