{"id":3613,"date":"2020-12-25T21:54:29","date_gmt":"2020-12-25T14:54:29","guid":{"rendered":"https:\/\/gaadvisor.net\/?p=3613"},"modified":"2021-07-19T11:15:10","modified_gmt":"2021-07-19T04:15:10","slug":"15-khoan-thu-nhap-khong-tinh-dong-bao-hiem-xa-hoi-bat-buoc-nam-2021","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-tien-luong-bao-hiem\/15-khoan-thu-nhap-khong-tinh-dong-bao-hiem-xa-hoi-bat-buoc-nam-2021\/","title":{"rendered":"15 kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u00ednh \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c n\u0103m 2021"},"content":{"rendered":"<h2 class=\"article__sapo\">C\u00e1c kho\u1ea3n thu nh\u1eadp t\u00ednh \u0111\u00f3ng v\u00e0 kh\u00f4ng t\u00ednh \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c trong n\u0103m l\u00e0 m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch v\u1ec1 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c \u0111\u00f4ng \u0111\u1ea3o ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 15 kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u00ednh \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u1eaft bu\u1ed9c v\u00e0 10 kho\u1ea3n thu nh\u1eadp t\u00ednh \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c n\u0103m 2021 theo quy \u0111\u1ecbnh.<\/h2>\n<h4>Tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft:<\/h4>\n<h5 class=\"page-title hl-txt\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-thue\/bo-tai-chinh-bai-bo-9-thong-tu-ve-linh-vuc-thue-phi-va-le-phi\/\">B\u1ed9 T\u00e0i ch\u00ednh b\u00e3i b\u1ecf 9 th\u00f4ng t\u01b0 v\u1ec1 l\u0129nh v\u1ef1c thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed<\/a><\/h5>\n<h5 class=\"page-title hl-txt\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/khi-nao-to-chuc-kinh-doanh-chung-khoan-bi-dat-vao-tinh-trang-kiem-soat\/\">Khi n\u00e0o t\u1ed5 ch\u1ee9c kinh doanh ch\u1ee9ng kho\u00e1n b\u1ecb \u0111\u1eb7t v\u00e0o t\u00ecnh tr\u1ea1ng ki\u1ec3m<\/a><\/h5>\n<h5 class=\"page-title hl-txt\"><a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/quy-dinh-chung\/luu-ngay-5-thoi-quen-giup-ban-quan-ly-tien-bac-tot-hon\/\">L\u01b0u ngay 5 th\u00f3i quen gi\u00fap b\u1ea1n qu\u1ea3n l\u00fd ti\u1ec1n b\u1ea1c t\u1ed1t h\u01a1n<\/a><\/h5>\n<p>Theo \u0110i\u1ec3m 2.3 kho\u1ea3n 2 \u0110i\u1ec1u 6 Quy\u1ebft \u0111\u1ecbnh s\u1ed1 595\/Q\u0110-BHXH ng\u00e0y 14\/4\/2017 BHXH Vi\u1ec7t Nam v\u1ec1 vi\u1ec7c ban h\u00e0nh quy tr\u00ecnh thu BHXH, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng &#8211; b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, qu\u1ea3n l\u00fd s\u1ed5 BHXH, th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ch\u1ebf \u0111\u1ed9 v\u00e0 ph\u00fac l\u1ee3i kh\u00e1c.<\/p>\n<p>Theo \u0111\u00f3, c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u00ednh \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c bao g\u1ed3m 15 kho\u1ea3n sau:\u00a0Ti\u1ec1n th\u01b0\u1edfng theo k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;\u00a0Ti\u1ec1n th\u01b0\u1edfng s\u00e1ng ki\u1ebfn;\u00a0Ti\u1ec1n \u0103n gi\u1eefa ca;\u00a0Ti\u1ec1n h\u1ed7 tr\u1ee3 x\u0103ng xe;\u00a0Ti\u1ec1n h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i;\u00a0Ti\u1ec1n h\u1ed7 tr\u1ee3 \u0111i l\u1ea1i;\u00a0Ti\u1ec1n h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf;\u00a0Ti\u1ec1n h\u1ed7 tr\u1ee3 gi\u1eef tr\u1ebb;\u00a0Ti\u1ec1n h\u1ed7 tr\u1ee3 nu\u00f4i con nh\u1ecf;\u00a0Ti\u1ec1n h\u1ed7 tr\u1ee3 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e2n nh\u00e2n ch\u1ebft;\u00a0Ti\u1ec1n h\u1ed7 tr\u1ee3 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ng\u01b0\u1eddi th\u00e2n k\u1ebft h\u00f4n;\u00a0Ti\u1ec1n sinh nh\u1eadt c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;\u00a0Ti\u1ec1n tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng;\u00a0Ti\u1ec1n tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb b\u1ec7nh ngh\u1ec1 nghi\u1ec7p;\u00a0C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, tr\u1ee3 c\u1ea5p kh\u00e1c ghi th\u00e0nh m\u1ee5c ri\u00eang trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu nh\u1eadp t\u00ednh \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c n\u0103m 2021,\u00a0t\u1ea1i\u00a0kho\u1ea3n 2 \u0110i\u1ec1u 89 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2014 quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c 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.<\/p>\n<p>C\u1ee5 th\u1ec3, c\u00e1c kho\u1ea3n thu nh\u1eadp t\u00ednh \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c n\u0103m 2021 bao g\u1ed3m 10 kho\u1ea3n sau: Ti\u1ec1n l\u01b0\u01a1ng; 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; Ph\u1ee5 c\u1ea5p 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 th\u1ecfa 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<p>&nbsp;<\/p>\n<p><strong>Ngu\u1ed3n tham kh\u1ea3o: T\u1ea1p ch\u00ed t\u00e0i ch\u00ednh<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c kho\u1ea3n thu nh\u1eadp t\u00ednh \u0111\u00f3ng v\u00e0 kh\u00f4ng t\u00ednh \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c trong n\u0103m l\u00e0 m\u1ed9t trong nh\u1eefng ch\u00ednh s\u00e1ch v\u1ec1 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c \u0111\u00f4ng \u0111\u1ea3o ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 15 kho\u1ea3n thu nh\u1eadp kh\u00f4ng t\u00ednh \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u1eaft bu\u1ed9c v\u00e0 10 kho\u1ea3n [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157],"tags":[],"class_list":["post-3613","post","type-post","status-publish","format-standard","hentry","category-ke-toan-tien-luong-bao-hiem"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3613\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3613"}],"version-history":[{"count":2,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3613\/revisions\/"}],"predecessor-version":[{"id":4016,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3613\/revisions\/4016\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}