{"id":3448,"date":"2021-08-28T16:05:47","date_gmt":"2021-08-28T09:05:47","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-bhxh\/?post_type=ht_kb&#038;p=3448"},"modified":"2026-06-19T13:50:50","modified_gmt":"2026-06-19T06:50:50","slug":"huong-dan-doc-file-thong-bao-ket-qua-c12-theo-quyet-dinh-505-ket-qua-dong-bhxh-hang-thang","status":"publish","type":"ht_kb","link":"\/amis-bhxh\/kb\/huong-dan-doc-file-thong-bao-ket-qua-c12-theo-quyet-dinh-505-ket-qua-dong-bhxh-hang-thang\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn \u0111\u1ecdc file th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 \u0111\u00f3ng BHXH m\u1eabu C12 theo Quy\u1ebft \u0111\u1ecbnh 505 (chi ti\u1ebft \u0111\u00f3ng BHXH, BHYT, BHTNL\u0110, BHTN)"},"content":{"rendered":"<h3><span style=\"font-size: 14pt;\"><strong>1. T\u1ed5ng quan<\/strong><\/span><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch xem s\u1ed1 li\u1ec7u v\u00e0 c\u00e1ch t\u00ednh ti\u1ec1n \u0111\u00f3ng m\u1eabu C12-Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110, BNN h\u00e0ng th\u00e1ng.<\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/strong><\/span><\/h3>\n<p>M\u1eabu C12 \u0111\u01b0\u1ee3c l\u1eadp ra d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u ti\u1ec1n \u0111\u00e3 n\u1ed9p c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, s\u1ed1 c\u00f2n n\u1ee3 c\u1ee7a th\u00e1ng tr\u01b0\u1edbc, s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p v\u00e0 s\u1ed1 ph\u00e1t sinh th\u00e1ng hi\u1ec7n t\u1ea1i. Khi k\u1ebft th\u00fac th\u00e1ng, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd thu BHXH s\u1ebd c\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o t\u0103ng, gi\u1ea3m lao \u0111\u1ed9ng, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng trong th\u00e1ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c nh\u01b0: ti\u1ec1n m\u1eb7t, chuy\u1ec3n kho\u1ea3n, chuy\u1ec3n ti\u1ec1n t\u1eeb b\u01b0u \u0111i\u1ec7n, ng\u00e2n h\u00e0ng, kho b\u1ea1c ho\u1eb7c \u1ee7y nhi\u1ec7m chi c\u1ee7a \u0111\u01a1n v\u1ecb n\u1ed9p v\u00e0o t\u00e0i kho\u1ea3n chuy\u00ean thu c\u1ee7a B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i.<\/p>\n<p>Chi ti\u1ebft nh\u01b0 sau:<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>Ph\u1ea7n A K\u1ef3 tr\u01b0\u1edbc mang sang<\/strong><\/span><\/h4>\n<p>=&gt; L\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p th\u1eeba, thi\u1ebfu, l\u00e3i ch\u1eadm n\u1ed9p c\u1ee7a k\u1ef3 tr\u01b0\u1edbc g\u1ed3m:<\/p>\n<ul>\n<li>C\u1ed9t 1 l\u00e0 s\u1ed1 ti\u1ec1n BHXH (bao g\u1ed3m \u1ed1m \u0111au thai s\u1ea3n; h\u01b0u tr\u00ed t\u1eed tu\u1ea5t).<\/li>\n<li>C\u1ed9t 2 l\u00e0 s\u1ed1 ti\u1ec1n BHYT.<\/li>\n<li>C\u1ed9t 3 l\u00e0 s\u1ed1 ti\u1ec1n BHTN.<\/li>\n<li>C\u1ed9t 4 l\u00e0 s\u1ed1 ti\u1ec1n BHTNL\u0110.<\/li>\n<li>C\u1ed9t 5 (= 1+2+3+4): l\u00e0 s\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba ho\u1eb7c n\u1ed9p thi\u1ebfu c\u1ee7a k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang l\u00e0m s\u1ed1 \u0111\u1ea7u k\u1ef3 n\u00e0y.<\/li>\n<li>D\u00f2ng A1: t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng tham gia \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110 t\u00ednh \u0111\u1ebfn cu\u1ed1i th\u00e1ng tr\u01b0\u1edbc.<\/li>\n<li>D\u00f2ng A2.1: S\u1ed1 ti\u1ec1n n\u1ed9p th\u1eeba k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<li>D\u00f2ng A2.2: S\u1ed1 ti\u1ec1n n\u1ed9p thi\u1ebfu k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<li>D\u00f2ng A3: S\u1ed1 ti\u1ec1n l\u00e3i ch\u01b0a \u0111\u00f3ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc (l\u00e3i do ch\u1eadm \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110).<\/li>\n<\/ul>\n<h4><span style=\"font-size: 12pt;\"><strong>Ph\u1ea7n B Ph\u00e1t sinh trong k\u1ef3<\/strong><\/span><\/h4>\n<p>=&gt; L\u00e0 s\u1ed1 ti\u1ec1n BHXH ph\u1ea3i \u0111\u00f3ng cho c\u00e1c lao \u0111\u1ed9ng ph\u00e1t sinh t\u0103ng, gi\u1ea3m trong k\u1ef3, ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng n\u1ebfu c\u00f3, chi ti\u1ebft nh\u01b0 sau:<\/p>\n<p><strong>D\u00f2ng B1<\/strong>: S\u1ed1 lao \u0111\u1ed9ng: l\u00e0 s\u1ed1 lao \u0111\u1ed9ng hi\u1ec7n \u0111ang \u0111\u00f3ng BHXH t\u00ednh \u0111\u1ebfn cu\u1ed1i th\u00e1ng tr\u01b0\u1edbc<\/p>\n<ul>\n<li>1.1 l\u00e0 s\u1ed1 ph\u00e1t sinh t\u0103ng lao \u0111\u1ed9ng t\u00ednh \u0111\u1ebfn cu\u1ed1i th\u00e1ng tr\u01b0\u1edbc bao g\u1ed3m t\u0103ng m\u1edbi, t\u0103ng h\u1ee3p \u0111\u1ed3ng; t\u0103ng do ngh\u1ec9 thai s\u1ea3n \u0111i l\u00e0m l\u1ea1i; t\u0103ng do \u0111i\u1ec1u chuy\u1ec3n \u0111\u01a1n v\u1ecb, chuy\u1ec3n t\u1ec9nh; \u0111i l\u00e0m l\u1ea1i do ngh\u1ec9 kh\u00f4ng l\u01b0\u01a1ng, ngh\u1ec9 \u1ed1m \u0111au&#8230;<\/li>\n<li>1.2 l\u00e0 s\u1ed1 ph\u00e1t sinh gi\u1ea3m lao \u0111\u1ed9ng t\u00ednh \u0111\u1ebfn cu\u1ed1i th\u00e1ng tr\u01b0\u1edbc bao g\u1ed3m gi\u1ea3m h\u1eb3n (gi\u1ea3m do ngh\u1ec9 vi\u1ec7c); qua \u0111\u1eddi; ngh\u1ec9 thai s\u1ea3n; ngh\u1ec9 kh\u00f4ng l\u01b0\u01a1ng; ngh\u1ec9 \u1ed1m \u0111au; ngh\u1ec9 do chuy\u1ec3n \u0111\u01a1n v\u1ecb, chuy\u1ec3n t\u1ec9nh&#8230;<\/li>\n<\/ul>\n<p><strong>D\u00f2ng B2<\/strong>: Qu\u1ef9 l\u01b0\u01a1ng: l\u00e0 t\u1ed5ng m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110 c\u1ee7a lao \u0111\u1ed9ng tham gia BHXH c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p>Qu\u1ef9 l\u01b0\u01a1ng = Qu\u1ef9 l\u01b0\u01a1ng k\u1ef3 tr\u01b0\u1edbc + Qu\u1ef9 l\u01b0\u01a1ng k\u1ef3 n\u00e0y &#8211; Qu\u1ef9 l\u01b0\u01a1ng gi\u1ea3m k\u1ef3 n\u00e0y.<\/p>\n<ul>\n<li>2.1 l\u00e0 s\u1ed1 ph\u00e1t sinh t\u0103ng qu\u1ef9 l\u01b0\u01a1ng trong th\u00e1ng n\u00e0y.<\/li>\n<li>2.2 l\u00e0 s\u1ed1 ph\u00e1t sinh gi\u1ea3m qu\u1ef9 l\u01b0\u01a1ng trong th\u00e1ng n\u00e0y.<\/li>\n<\/ul>\n<p><strong>D\u00f2ng B3<\/strong>: Ph\u1ea3i \u0111\u00f3ng: l\u00e0 s\u1ed1 ti\u1ec1n ph\u00e1t sinh ph\u1ea3i \u0111\u00f3ng k\u1ef3 n\u00e0y.<\/p>\n<ul>\n<li>3.1 l\u00e0 s\u1ed1 ph\u00e1t sinh t\u0103ng ph\u1ea3i \u0111\u00f3ng k\u1ef3 n\u00e0y.<\/li>\n<li>3.2 l\u00e0 s\u1ed1 ph\u00e1t sinh gi\u1ea3m trong k\u1ef3 n\u00e0y.<\/li>\n<\/ul>\n<p><strong>D\u00f2ng B4<\/strong>: \u0110i\u1ec1u ch\u1ec9nh ph\u1ea3i \u0111\u00f3ng k\u1ef3 tr\u01b0\u1edbc: l\u00e0 s\u1ed1 ti\u1ec1n BHXH, BHYT, BHTN, BHTNL\u0110 ph\u1ea3i \u0111\u00f3ng do b\u00e1o t\u0103ng lao \u0111\u1ed9ng mu\u1ed9n, b\u00e1o gi\u1ea3m lao \u0111\u1ed9ng mu\u1ed9n, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110.<\/p>\n<ul>\n<li>4.1 l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng do b\u00e1o t\u0103ng lao \u0111\u1ed9ng mu\u1ed9n.<\/li>\n<li>4.2 l\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng do b\u00e1o gi\u1ea3m lao \u0111\u1ed9ng mu\u1ed9n.<\/li>\n<li>4.3 l\u00e0 l\u00e0 s\u1ed1 ti\u1ec1n BHXH t\u0103ng ho\u1eb7c gi\u1ea3m do \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng.<\/li>\n<\/ul>\n<p><strong>D\u00f2ng 5<\/strong>: L\u00e3i (L\u00e3i ch\u1eadm n\u1ed9p BHXH \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n n\u1ed9p BHXH, BHYT, BHTN, BHTNL\u0110 c\u1ee7a doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng t\u1eeb 30 ng\u00e0y tr\u1edf l\u00ean, t\u00ednh t\u1eeb ng\u00e0y ph\u1ea3i \u0111\u00f3ng).<\/p>\n<ul>\n<li>5.1 S\u1ed1 ti\u1ec1n t\u00ednh l\u00e3i: l\u00e0 s\u1ed1 ti\u1ec1n cu\u1ed1i k\u1ef3 b\u1ecb ch\u1eadm \u0111\u00f3ng t\u1eeb 30 ng\u00e0y tr\u1edf l\u00ean, t\u00ednh t\u1eeb ng\u00e0y ph\u1ea3i \u0111\u00f3ng (S\u1ed1 ti\u1ec1n t\u00ednh l\u00e3i = s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng \u2013 s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u00f3ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5).<\/li>\n<li>5.2 T\u1ef7 l\u1ec7 t\u00ednh l\u00e3i: t\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c BHXH Vi\u1ec7t Nam th\u00f4ng b\u00e1o cho c\u00e1c c\u01a1 quan BHXH tr\u1ef1c thu\u1ed9c \u00e1p d\u1ee5ng theo quy \u0111\u1ecbnh.<\/li>\n<li>5.3 T\u1ed5ng ti\u1ec1n l\u00e3i (b\u1eb1ng t\u1ec9 l\u1ec7 t\u00ednh l\u00e3i * s\u1ed1 ti\u1ec1n l\u00e3i): l\u00e0 c\u1ed9ng t\u1ed5ng c\u00e1c kho\u1ea3n ph\u1ea3i t\u00ednh l\u00e3i t\u01b0\u01a1ng \u1ee9ng v\u1edbi c\u1ed9t BHXH, BHYT, BHTN, BHTNL\u0110.<\/li>\n<\/ul>\n<p>Chi ti\u1ebft c\u00e1ch t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p BHXH, Anh\/Ch\u1ecb xem <strong><a href=\"\/amis-bhxh\/kb\/cach-tinh-lai-nop-cham-bhxh\/\">t\u1ea1i \u0111\u00e2y<\/a><\/strong><\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>Ph\u1ea7n C S\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p trong k\u1ef3<\/strong><\/span><\/h4>\n<p>=&gt; L\u00e0 s\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb \u0111\u00e3 chuy\u1ec3n kho\u1ea3n, n\u1ed9p ti\u1ec1n tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a BHXH cho th\u00e1ng hi\u1ec7n t\u1ea1i (ghi nh\u1eadn theo t\u1eebng ch\u1ee9ng t\u1eeb \u1ee7y nhi\u1ec7m chi, gi\u1ea5y n\u1ed9p ti\u1ec1n).<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>Ph\u1ea7n D Ph\u00e2n b\u1ed5 ti\u1ec1n \u0111\u00f3ng<\/strong><\/span><\/h4>\n<p>1. Ph\u1ea3i \u0111\u00f3ng: l\u00e0 s\u1ed1 ti\u1ec1n BHXH, BHYT, BHTN, BHTNL\u0110 \u0111\u00f3ng thi\u1ebfu k\u1ef3 tr\u01b0\u1edbc mang sang.<\/p>\n<p>2. Ti\u1ec1n l\u00e3i: l\u00e0 s\u1ed1 l\u00e3i k\u1ef3 tr\u01b0\u1edbc mang sang.<\/p>\n<p>Chi ti\u1ebft th\u1ee9 t\u1ef1 ph\u00e2n b\u1ed5 BHXH, BHYT, BHTN, BHTNL\u0110, Anh\/Ch\u1ecb xem <strong><a href=\"\/amis-bhxh\/kb\/thu-tu-phan-bo-tien-dong-bhxh-bhyt-bhtn-bhtnld\/\">t\u1ea1i \u0111\u00e2y<\/a><\/strong>.<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>Ph\u1ea7n \u0110 Chuy\u1ec3n k\u1ef3 sau<\/strong><\/span><\/h4>\n<p>1. S\u1ed1 lao \u0111\u1ed9ng: l\u00e0 s\u1ed1 ng\u01b0\u1eddi hi\u1ec7n \u0111ang \u0111\u00f3ng BHXH t\u1ea1i \u0111\u01a1n v\u1ecb \u0111\u1ebfn cu\u1ed1i th\u00e1ng.<\/p>\n<p>2. Ph\u1ea3i \u0111\u00f3ng:<\/p>\n<ul>\n<li>2.1 Th\u1eeba: S\u1ed1 ti\u1ec1n \u0111\u00f3ng th\u1eeba k\u1ef3 n\u00e0y<\/li>\n<li>2.2 Thi\u1ebfu: S\u1ed1 ti\u1ec1n \u0111\u00f3ng thi\u1ebfu k\u1ef3 n\u00e0y<\/li>\n<\/ul>\n<p>3. Thi\u1ebfu l\u00e3i: S\u1ed1 l\u00e3i n\u1ed9p thi\u1ebfu \u0111\u1ebfn cu\u1ed1i k\u1ef3<\/p>\n<p><span style=\"color: #ff0000;\"><strong>Ch\u00fa \u00fd:<\/strong> d\u01b0\u1edbi c\u00f9ng c\u1ee7a m\u1eabu C12 c\u00f3 ph\u1ea7n k\u1ebft lu\u1eadn chung \u0111\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c s\u1ed1 li\u1ec7u: s\u1ed1 ng\u01b0\u1eddi \u0111\u00e3 \u0111\u00f3ng BHXH \u0111\u1ebfn th\u00e1ng n\u0103m, t\u1ed5ng s\u1ed1 n\u1ed9p ti\u1ec1n c\u00f2n thi\u1ebfu, th\u1eddi h\u1ea1n \u0111\u1ec3 ki\u1ec3m tra \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb n\u1eafm \u0111\u01b0\u1ee3c c\u00e1ch xem s\u1ed1 li\u1ec7u v\u00e0 c\u00e1ch t\u00ednh ti\u1ec1n \u0111\u00f3ng m\u1eabu C12-Th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110, BNN h\u00e0ng th\u00e1ng. 2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n M\u1eabu C12 \u0111\u01b0\u1ee3c l\u1eadp ra d\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u ti\u1ec1n&#8230;<\/p>\n","protected":false},"author":99,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-3448","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb\/3448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-bhxh\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/users\/99"}],"replies":[{"embeddable":true,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/comments?post=3448"}],"version-history":[{"count":5,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb\/3448\/revisions"}],"predecessor-version":[{"id":25813,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb\/3448\/revisions\/25813"}],"wp:attachment":[{"href":"\/amis-bhxh\/wp-json\/wp\/v2\/media?parent=3448"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb-category?post=3448"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb-tag?post=3448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}