{"id":17,"date":"2026-07-04T04:04:48","date_gmt":"2026-07-04T04:04:48","guid":{"rendered":"https:\/\/chamcong-tinhluong.com\/?p=17"},"modified":"2026-07-04T04:59:10","modified_gmt":"2026-07-04T04:59:10","slug":"cach-tinh-bhxh-bhyt-bhtn","status":"publish","type":"post","link":"https:\/\/chamcong-tinhluong.com\/?p=17","title":{"rendered":"C\u00e1ch t\u00ednh BHXH, BHYT, BHTN tr\u00edch theo l\u01b0\u01a1ng"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">B\u00ean c\u1ea1nh l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n ph\u1ea3i tr\u00edch \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c. Hi\u1ec3u r\u00f5 <strong>c\u00e1ch t\u00ednh BHXH<\/strong>, BHYT, BHTN gi\u00fap b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo l\u01b0\u01a1ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ba kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ph\u1ed5 bi\u1ebfn g\u1ed3m: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT) v\u00e0 B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN). C\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c tr\u00edch tr\u00ean n\u1ec1n ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m (th\u01b0\u1eddng l\u00e0 l\u01b0\u01a1ng v\u00e0 m\u1ed9t s\u1ed1 ph\u1ee5 c\u1ea5p c\u1ed1 \u0111\u1ecbnh ghi trong h\u1ee3p \u0111\u1ed3ng).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, t\u1ed5ng t\u1ef7 l\u1ec7 tr\u00edch \u0111\u00f3ng tr\u00ean n\u1ec1n l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c chia s\u1ebb gi\u1eefa ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, trong \u0111\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng m\u1ed9t ph\u1ea7n t\u1eeb l\u01b0\u01a1ng (th\u01b0\u1eddng quanh m\u1ee9c 10,5% g\u1ed3m BHXH, BHYT, BHTN) v\u00e0 doanh nghi\u1ec7p \u0111\u00f3ng ph\u1ea7n c\u00f2n l\u1ea1i, t\u1ef7 l\u1ec7 cao h\u01a1n. T\u1ef7 l\u1ec7 c\u1ee5 th\u1ec3 c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo t\u1eebng th\u1eddi k\u1ef3, doanh nghi\u1ec7p n\u00ean c\u1eadp nh\u1eadt theo v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t c\u1ee7a c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1ch t\u00ednh s\u1ed1 ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m h\u00e0ng th\u00e1ng<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><em>S\u1ed1 ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m (ph\u1ea7n ng\u01b0\u1eddi lao \u0111\u1ed9ng) = M\u1ee9c l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH \u00d7 T\u1ef7 l\u1ec7 \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u1ed1 ti\u1ec1n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb tr\u1ef1c ti\u1ebfp v\u00e0o l\u01b0\u01a1ng th\u1ef1c nh\u1eadn cu\u1ed1i th\u00e1ng, th\u1ec3 hi\u1ec7n r\u00f5 tr\u00ean b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L\u01b0u \u00fd khi t\u00ednh b\u1ea3o hi\u1ec3m c\u00f9ng l\u01b0\u01a1ng<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n\n<li>M\u1ee9c l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c gi\u1ea3n \u0111\u01a1n.<\/li>\n\n\n<li>C\u1ea7n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi khi c\u00f3 thay \u0111\u1ed5i l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p ho\u1eb7c ch\u1ee9c danh c\u00f4ng vi\u1ec7c.<\/li>\n\n\n<li>N\u00ean d\u00f9ng ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng c\u00f3 module b\u1ea3o hi\u1ec3m \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt t\u1ef7 l\u1ec7 \u0111\u00f3ng khi c\u00f3 thay \u0111\u1ed5i quy \u0111\u1ecbnh.<\/li>\n\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">B\u1ea1n c\u1ea7n gi\u1ea3i ph\u00e1p ch\u1ea5m c\u00f4ng &#8211; t\u00ednh l\u01b0\u01a1ng ph\u00f9 h\u1ee3p v\u1edbi quy m\u00f4 doanh nghi\u1ec7p? <a href=\"https:\/\/giaiphaptinhhoa.com\" target=\"_blank\" rel=\"noopener\">Li\u00ean h\u1ec7 Gi\u1ea3i Ph\u00e1p Tinh Hoa<\/a> \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c tr\u00edch theo l\u01b0\u01a1ng g\u1ed3m BHXH, BHYT, BHTN, t\u1ef7 l\u1ec7 \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p.<\/p>\n","protected":false},"author":1,"featured_media":44,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-17","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bhxh-thue-tncn"],"_links":{"self":[{"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=\/wp\/v2\/posts\/17","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=17"}],"version-history":[{"count":1,"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=\/wp\/v2\/posts\/17\/revisions"}],"predecessor-version":[{"id":32,"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=\/wp\/v2\/posts\/17\/revisions\/32"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=\/wp\/v2\/media\/44"}],"wp:attachment":[{"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=17"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=17"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chamcong-tinhluong.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=17"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}