{"id":34631,"date":"2023-12-08T04:11:40","date_gmt":"2023-12-08T04:11:40","guid":{"rendered":"https:\/\/masterskills.org\/blog\/qui-bao-hiem-xa-hoi-social-insurance-fund-la-gi.html"},"modified":"2023-12-23T20:57:48","modified_gmt":"2023-12-23T13:57:48","slug":"qui-bao-hiem-xa-hoi-social-insurance-fund-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/qui-bao-hiem-xa-hoi-social-insurance-fund-la-gi.html","title":{"rendered":"Qu\u0129 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (Social Insurance Fund) l\u00e0 g\u00ec?"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Egiadinh.net<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Qu\u0129 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (Social Insurance Fund)<\/font><\/h2>\n<p><b>\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n<p><b>Qu\u0129 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9<\/b>i trong ti\u1ebfng Anh g\u1ecdi l\u00e0 <b>Social Insurance Fund<\/b>. <i>Qu\u0129 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/i> l\u00e0 qu\u0129 t\u00e0i ch\u00ednh \u0111\u1ed9c l\u1eadp, \u0111\u01b0\u1ee3c chi ti\u00eau cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, h\u01b0u tr\u00ed, t\u1eed tu\u1ea5t. Qu\u0129 n\u00e0y do c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i qu\u1ea3n l\u00ed.<\/p>\n<p>Ho\u1eb7c c\u00f3 th\u1ec3 hi\u1ec3u nh\u01b0 sau:<\/p>\n<p><b><span>Qu\u0129<\/span> b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/b> l\u00e0 <span>qu\u0129<\/span>\u00a0t\u00e0i ch\u00ednh \u0111\u1ed9c l\u1eadp, t\u1eadp trung n\u1eb1m ngo\u00e0i ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc. \u0110i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 m\u1ed9t h\u1ec7 th\u1ed1ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c\u00a0l\u00e0\u00a0ph\u1ea3i h\u00ecnh th\u00e0nh \u0111\u01b0\u1ee3c ngu\u1ed3n\u00a0<span>qu\u0129<\/span>\u00a0ti\u1ec1n t\u1ec7 t\u1eadp trung \u0111\u1ec3 r\u1ed3i ngu\u1ed3n\u00a0<span>qu\u0129<\/span>\u00a0n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 chi tr\u1ea3 tr\u1ee3 c\u1ea5p cho c\u00e1c ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n<p><b>C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b> l\u00e0 kho\u1ea3n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng, bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p&#8230; C\u00e1c kho\u1ea3n n\u00e0y g\u00f3p ph\u1ea7n tr\u1ee3 gi\u00fap cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 t\u0103ng th\u00eam thu nh\u1eadp cho h\u1ecd trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f3 kh\u0103n, t\u1ea1m th\u1eddi ho\u1eb7c v\u0129nh vi\u1ec5n m\u1ea5t s\u1ee9c lao \u0111\u1ed9ng.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u0110\u1eb7c tr\u01b0ng<\/font><\/h3>\n<p>&#8211; Qu\u0129 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh b\u1eb1ng c\u00e1ch tr\u00edch theo t\u1ec9 l\u1ec7 qui \u0111\u1ecbnh tr\u00ean t\u1ed5ng qu\u0129 l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p (ch\u1ee9c v\u1ee5, khu v\u1ef1c&#8230;) c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c t\u1ebf ph\u00e1t sinh trong th\u00e1ng.<\/p>\n<p>&#8211; Theo ch\u1ebf \u0111\u1ed9 hi\u1ec7n h\u00e0nh, t\u1ec9 l\u1ec7 tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 25,5%, trong \u0111\u00f3 17,5% do \u0111\u01a1n v\u1ecb ho\u1eb7c ch\u1ee7 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng n\u1ed9p, \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kinh doanh, 8% c\u00f2n l\u1ea1i l\u00e0 do ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng g\u00f3p v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb v\u00e0o thu nh\u1eadp c\u1ee7a h\u1ecd. C\u1ee5 th\u1ec3:<\/p>\n<p>Theo Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH v\u00e0 C\u00f4ng v\u0103n 2159\/BHXH &#8211; BT c\u1ee7a BHXH Vi\u1ec7t Nam \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/6\/ tr\u1edf \u0111i<\/p>\n<div class=\"VCSortableInPreviewMode table-0\" type=\"BoxTable\" headercolor=\"#000\" headerbackcolor=\"\" tdcolor=\"#000\" tdbackcolor=\"#fff\" tdbordercolor=\"#999\" cols=\"4\" rows=\"1\">\n<table width=\"100%\" border=\"1\" style=\"border-collapse:collapse; border-color:#999;\" cellpadding=\"2\" class=\"VCCTable tablesorter\" id=\"sorted1917\">\n<thead>\n<tr>\n<th style=\"text-align: center; \">Kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/th>\n<th style=\"text-align: center; \">Tr\u00edch v\u00e0o Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/th>\n<th style=\"text-align: center; \">Tr\u00edch v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/th>\n<th style=\"text-align: center; \">T\u1ed5ng<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<div style=\"text-align: center;\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/div>\n<div style=\"text-align: center;\">(BHXH)<\/div>\n<\/td>\n<td style=\"text-align: center;\">17,5%<\/td>\n<td style=\"text-align: center;\">8%<\/td>\n<td style=\"text-align: center;\">25,5%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&#8211; Trong kho\u1ea3n <b>b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/b> 17,5% tr\u00edch v\u00e0o doanh nghi\u1ec7p:<\/p>\n<p>+ 3% v\u00e0o qu\u0129 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n<\/p>\n<p>+14% v\u00e0o qu\u0129 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t<\/p>\n<p>+ 0,5% v\u00e0o qu\u0129 b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p<\/p>\n<p>&#8211; Kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 8% tr\u00edch v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng v\u00e0o qu\u0129 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh; Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH v\u00e0 C\u00f4ng v\u0103n 2159\/BHXH &#8211; BT c\u1ee7a BHXH Vi\u1ec7t Nam)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Qu\u0129 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (ti\u1ebfng Anh: Social Insurance Fund) l\u00e0 qu\u0129 t\u00e0i ch\u00ednh \u0111\u1ed9c l\u1eadp, \u0111\u01b0\u1ee3c chi ti\u00eau cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, h\u01b0u tr\u00ed, t\u1eed tu\u1ea5t. Qu\u0129 n\u00e0y do c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i qu\u1ea3n l\u00ed.\n                        <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34631"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34631"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34631\/revisions"}],"predecessor-version":[{"id":68129,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34631\/revisions\/68129"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34631"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34631"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34631"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}