{"id":27865,"date":"2023-04-28T11:14:45","date_gmt":"2023-04-28T04:14:45","guid":{"rendered":"http:\/\/mimosahelp.misa.vn\/?post_type=ht_kb&p=27865"},"modified":"2025-12-12T09:10:40","modified_gmt":"2025-12-12T02:10:40","slug":"khi-hach-toan-cac-khoan-dong-gop-ke-toan-muon-hach-toan-dung-so-tien-theo-ty-le-dong-cua-tung-khoan-theo-tung-doi-tuong-lao-dong-de-dung-quy-dinh","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/khi-hach-toan-cac-khoan-dong-gop-ke-toan-muon-hach-toan-dung-so-tien-theo-ty-le-dong-cua-tung-khoan-theo-tung-doi-tuong-lao-dong-de-dung-quy-dinh\/","title":{"rendered":"\u0110\u1ed1i t\u01b0\u1ee3ng c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c kh\u00f4ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch thi\u1ebft l\u1eadp t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN) c\u1ee7a nh\u00f3m c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c kh\u00f4ng ph\u1ea3i \u0111\u00f3ng BHTN v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n b\u1ea3o hi\u1ec3m theo t\u1eebng nh\u00f3m c\u00e1n b\u1ed9 \u0111\u1ea3m b\u00e1o \u0111\u00fang quy \u0111\u1ecbnh b\u1ea3o hi\u1ec3m hi\u1ec7n h\u00e0nh.<\/li>\n
H\u01b0\u1edbng d\u1eabn n\u00e0y \u00e1p d\u1ee5ng cho c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 ti\u1ec1n l\u01b0\u01a1ng (kh\u00f4ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m) v\u00e0 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng ph\u00e2n h\u1ec7 ti\u1ec1n l\u01b0\u01a1ng (l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m).<\/li>\n<\/ul>\n<\/div><\/div>\n
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2. M\u00f4 t\u1ea3 v\u1ea5n \u0111\u1ec1<\/h3>\n
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Khi thanh to\u00e1n b\u1ea3o hi\u1ec3m, ph\u1ea7n m\u1ec1m v\u1eabn kh\u1ea5u tr\u1eeb 1% B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN) c\u1ee7a c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c<\/li>\n
Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9 l\u00e0 c\u00f4ng ch\u1ee9c s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN)<\/li>\n<\/ul>\n<\/div><\/div>\n
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3. C\u00e1ch x\u1eed l\u00fd <\/h3>\n
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3.1. Thi\u1ebft l\u1eadp t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c<\/h4>\n
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Ph\u1ea7n m\u1ec1m \u0111\u00e3 thi\u1ebft l\u1eadp s\u1eb5n t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a t\u1eebng nh\u00f3m c\u00e1n b\u1ed9, b\u1ea1n c\u00f3 th\u1ec3 ki\u1ec3m tra nh\u01b0 sau:<\/p>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o\u00a0Danh m\u1ee5c\\Quy \u0111\u1ecbnh l\u01b0\u01a1ng, thu\u1ebf, b\u1ea3o hi\u1ec3m.<\/strong><\/p>\n
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B\u01b0\u1edbc 2 : Ch\u1ec9nh s\u1eeda l\u1ea1i t\u1ef7 l\u1ec7 \u0111\u00f3ng BH<\/strong><\/p>\n
Tr\u00ean c\u1eeda s\u1ed5 Quy \u0111inh l\u01b0\u01a1ng , thu\u1ebf TNCN, b\u1ea3o hi\u1ec3m<\/strong> ph\u1ea7n C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p NL\u0110 \u0111\u00f3ng(%)<\/strong>, anh\/ch\u1ecb ch\u1ecdn v\u00e0o ph\u1ea7n :\u00a0C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c; Vi\u00ean ch\u1ee9c; L\u0110H\u0110\u00a0<\/strong>v\u00e0 nh\u1eadp t\u1ef7 l\u1ec7 \u0111\u00f3ng cho t\u1eebng kho\u1ea3n BHXH, BHYT, BHTN<\/strong>, KPC\u0110 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
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C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c:<\/strong><\/li>\n<\/ul>\n
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Sau khi c\u1eadp nh\u1eadt xong th\u00ec nh\u1ea5n\u00a0C\u1ea5t.<\/strong><\/li>\n<\/ul>\n<\/div><\/div>\n
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3.2. H\u1ea1ch to\u00e1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m cho t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng<\/h4>\n
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B\u01b0\u1edbc 1:<\/strong> V\u00e0o Thi\u1ebft l\u1eadp<\/strong> bi\u1ec3u t\u01b0\u1ee3ng\u00a0B\u00e1nh r\u0103ng \u2699<\/span>\\T\u00f9y ch\u1ecdn.<\/strong><\/p>\n
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B\u01b0\u1edbc 2:<\/strong> V\u00e0o ph\u1ea7n Nghi\u1ec7p v\u1ee5<\/strong>\\Nghi\u1ec7p v\u1ee5 kho b\u1ea1c,<\/strong>m\u1ee5c R\u00fat d\u1ef1 to\u00e1n<\/strong>\u00a0b\u1ecf t\u00edch ch\u1ecdn t\u1ea1i \u00f4 R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m chi ti\u1ebft \u0111\u1ebfn t\u1eebng kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng<\/strong><\/p>\n
=>\u00a0H\u1ec7 th\u1ed1ng s\u1ebd c\u0103n c\u1ee9 theo\u00a0Nh\u00f3m c\u00e1n b\u1ed9<\/strong>\u00a0v\u00e0 t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m t\u1eebng nh\u00f3m c\u00e1n b\u1ed9 \u0111\u1ec3 chia th\u00e0nh nhi\u1ec1u d\u00f2ng h\u1ea1ch to\u00e1n t\u01b0\u01a1ng \u1ee9ng tr\u00ean ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m.<\/p>\n
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B\u01b0\u1edbc 3:<\/strong> Th\u1ef1c hi\u1ec7n l\u1eadp ch\u1ee9ng t\u1eeb R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m<\/strong>,<\/p>\n
l\u01b0u \u00fd<\/strong> ch\u1ecdn\u00a0Nh\u00f3m c\u00e1n b\u1ed9<\/strong> t\u01b0\u01a1ng \u1ee9ng cho t\u1eebng d\u00f2ng h\u1ea1ch to\u00e1n.<\/p>\n
V\u00ed d\u1ee5: \u0110\u01a1n v\u1ecb c\u00f3 c\u1ea3 c\u00e1n b\u1ed9 l\u00e0 c\u00f4ng ch\u1ee9c v\u00e0 vi\u00ean ch\u1ee9c th\u00ec nh\u00f3m c\u00e1n b\u1ed9 s\u1ebd t\u00e1ch ra d\u00f2ng c\u00f4ng ch\u1ee9c v\u00e0 vi\u00ean ch\u1ee9c ri\u00eang c\u1ee7a b\u1ea3o hi\u1ec3m kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/em><\/p>\n
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Nh\u1ea5n\u00a0C\u1ea5t<\/strong>. T\u00edch ch\u1ecdn Sinh ch\u1ee9ng t\u1eeb\u00a0Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m<\/strong>\u00a0r\u1ed3i nh\u1ea5n\u00a0C\u00f3.<\/strong><\/li>\n<\/ul>\n
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B\u01b0\u1edbc 4:<\/strong> H\u1ec7 th\u1ed1ng sinh ch\u1ee9ng t\u1eeb Chuy\u1ec3n kho\u1ea3n thanh to\u00e1n b\u1ea3o hi\u1ec3m<\/strong>\u00a0theo t\u1ef7 l\u1ec7 \u0111\u00f3ng cho nh\u00f3m\u00a0CB\/C\u00f4ng ch\u1ee9c\u00a0<\/strong>nh\u01b0 sau:<\/p>\n
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B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":20,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[78],"ht-kb-tag":[],"class_list":["post-27865","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-nghiep-vu-kho-bac"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/27865","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=27865"}],"version-history":[{"count":5,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/27865\/revisions"}],"predecessor-version":[{"id":67195,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/27865\/revisions\/67195"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=27865"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=27865"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=27865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}