{"id":3615,"date":"2021-09-08T09:54:40","date_gmt":"2021-09-08T02:54:40","guid":{"rendered":"\/amis-bhxh\/?post_type=ht_kb&#038;p=3615"},"modified":"2026-01-09T11:55:46","modified_gmt":"2026-01-09T04:55:46","slug":"cach-tinh-lai-nop-cham-bhxh","status":"publish","type":"ht_kb","link":"\/amis-bhxh\/kb\/cach-tinh-lai-nop-cham-bhxh\/","title":{"rendered":"C\u00e1ch t\u00ednh l\u00e3i n\u1ed9p ch\u1eadm BHXH"},"content":{"rendered":"<h3><strong><span style=\"font-size: 14pt;\">I. T\u1ed5ng quan<\/span><br \/>\n<\/strong><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb c\u00e1ch t\u00ednh l\u00e3i n\u1ed9p ch\u1eadm ti\u1ec1n BHXH.<\/p>\n<h3><span style=\"font-size: 14pt;\"><strong>II. H\u01b0\u1edbng d\u1eabn<\/strong><\/span><\/h3>\n<h4><span style=\"font-size: 12pt;\"><strong>1. L\u00e3i n\u1ed9p ch\u1eadm \u0111\u01b0\u1ee3c t\u00ednh khi n\u00e0o?<\/strong><\/span><\/h4>\n<p>L\u00e3i ch\u1eadm n\u1ed9p BHXH \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n n\u1ed9p BHXH b\u1eaft bu\u1ed9c, BHTN, 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. L\u00e3i ch\u1eadm n\u1ed9p \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean ch\u1ec9 ti\u00eau thi\u1ebfu l\u00e3i (n\u1ebfu l\u00e0 l\u00e3i k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n qua k\u1ef3 n\u00e0y ho\u1eb7c l\u00e3i k\u1ef3 n\u00e0y chuy\u1ec3n qua k\u1ef3 sau) v\u00e0 ch\u1ec9 ti\u00eau l\u00e3i (bao g\u1ed3m s\u1ed1 ti\u1ec1n t\u00ednh l\u00e3i, t\u1ef7 l\u1ec7 l\u00e3i v\u00e0 s\u1ed1 l\u00e3i ph\u1ea3i n\u1ed9p, l\u00e3i ch\u1eadm n\u1ed9p BHXH ph\u00e1t sinh trong k\u1ef3) tr\u00ean m\u1eabu C12.<\/p>\n<h4><span style=\"font-size: 12pt;\"><strong>2. C\u00e1ch t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p<\/strong><\/span><\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 14pt;\"><strong><span style=\"color: #ff0000;\">L = Pc * k<\/span><\/strong><\/span><\/p>\n<p>Trong \u0111\u00f3:<\/p>\n<ul>\n<li><span style=\"color: #ff0000;\"><strong>L<\/strong><\/span> l\u00e0 ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN, BHTNL\u0110, BNN t\u00ednh t\u1ea1i th\u00e1ng n (\u0111\u1ed3ng).<\/li>\n<li><span style=\"color: #ff0000;\"><strong>Pc<\/strong><\/span> l\u00e0 s\u1ed1 ti\u1ec1n BHXH, BHYT, BHTN, BHTNL\u0110, BNN ch\u1eadm \u0111\u00f3ng qu\u00e1 th\u1eddi h\u1ea1n ph\u1ea3i t\u00ednh l\u00e3i t\u1ea1i th\u00e1ng n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><span style=\"color: #ff0000; font-size: 14pt;\"><strong>Pc = Pl &#8211; Sp<\/strong><\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: left;\"><strong><span style=\"color: #ff0000;\">Pl<\/span><\/strong> t\u1ed5ng s\u1ed1 ti\u1ec1n BHXH, BHYT, BHTN, BHTNL\u0110, BNN ph\u1ea3i \u0111\u00f3ng l\u0169y k\u1ebf \u0111\u1ebfn h\u1ebft th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i n (kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng, l\u00e3i truy thu c\u00e1c k\u1ef3 tr\u01b0\u1edbc c\u00f2n n\u1ee3 n\u1ebfu c\u00f3).<\/li>\n<li style=\"text-align: left;\"><strong><span style=\"color: #ff0000;\">Sp<\/span><\/strong> s\u1ed1 ti\u1ec1n BHXH, BHYT, BHTN, BHTNL\u0110, BNN ph\u1ea3i \u0111\u00f3ng ph\u00e1t sinh ch\u01b0a qu\u00e1 h\u1ea1n ph\u1ea3i n\u1ed9p, x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:\n<ul style=\"list-style-type: disc;\">\n<li style=\"text-align: left;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00f3ng theo ph\u01b0\u01a1ng th\u1ee9c h\u1eb1ng th\u00e1ng: s\u1ed1 ti\u1ec1n BHXH, BHYT, BHTN, BHTNL\u0110, BNN ph\u1ea3i \u0111\u00f3ng ph\u00e1t sinh b\u1eb1ng s\u1ed1 ti\u1ec1n ph\u00e1t sinh c\u1ee7a th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i;<\/li>\n<li style=\"text-align: left;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111\u00f3ng theo ph\u01b0\u01a1ng th\u1ee9c 03 th\u00e1ng, 06 th\u00e1ng m\u1ed9t l\u1ea7n: s\u1ed1 ti\u1ec1n BHXH, BHYT, BHTN, BHTNL\u0110, BNN ph\u1ea3i \u0111\u00f3ng ph\u00e1t sinh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng ph\u00e1t sinh c\u1ee7a c\u00e1c th\u00e1ng tr\u01b0\u1edbc li\u1ec1n k\u1ec1 th\u00e1ng t\u00ednh l\u00e3i ch\u01b0a \u0111\u1ebfn h\u1ea1n ph\u1ea3i \u0111\u00f3ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li style=\"text-align: left;\"><span style=\"color: #ff0000;\"><strong>k<\/strong><\/span> l\u00e3i su\u1ea5t t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u00e3i (%), x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: disc;\">\n<li>\u0110\u1ed1i v\u1edbi BHXH b\u1eaft bu\u1ed9c, BHTN, BHTNL\u0110, BNN, <strong><span style=\"color: #ff0000;\">k<\/span><\/strong> t\u00ednh b\u1eb1ng 02 l\u1ea7n m\u1ee9c l\u00e3i su\u1ea5t \u0111\u1ea7u t\u01b0 qu\u1ef9 BHXH b\u00ecnh qu\u00e2n n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 theo th\u00e1ng do BHXH Vi\u1ec7t Nam c\u00f4ng b\u1ed1.<\/li>\n<li>\u0110\u1ed1i v\u1edbi BHYT, <strong><span style=\"color: #ff0000;\">k<\/span><\/strong> t\u00ednh b\u1eb1ng 02 l\u1ea7n m\u1ee9c l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng li\u00ean ng\u00e2n h\u00e0ng k\u1ef3 h\u1ea1n 9 th\u00e1ng t\u00ednh theo th\u00e1ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u00f4ng b\u1ed1 tr\u00ean C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed c\u1ee7a Ng\u00e2n h\u00e0ng nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam c\u1ee7a n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1. Tr\u01b0\u1eddng h\u1ee3p l\u00e3i su\u1ea5t li\u00ean ng\u00e2n h\u00e0ng n\u0103m tr\u01b0\u1edbc li\u1ec1n k\u1ec1 kh\u00f4ng c\u00f3 k\u1ef3 h\u1ea1n 9 th\u00e1ng th\u00ec \u00e1p d\u1ee5ng theo m\u1ee9c l\u00e3i su\u1ea5t c\u1ee7a k\u1ef3 h\u1ea1n li\u1ec1n tr\u01b0\u1edbc k\u1ef3 h\u1ea1n 9 th\u00e1ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>N\u0103m 2021<\/strong>: C\u0103n c\u1ee9 Th\u00f4ng b\u00e1o s\u1ed1 123\/TB-BHXH ng\u00e0y 14\/1\/2021 c\u1ee7a BHXH Vi\u1ec7t Nam, m\u1ee9c l\u00e3i su\u1ea5t t\u1eeb qu\u1ef9 \u0111\u1ea7u t\u01b0 t\u1eeb qu\u1ef9 BHXH n\u0103m 2020 l\u00e0 5,02%\/n\u0103m, l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng li\u00ean ng\u00e2n h\u00e0ng k\u1ef3 h\u1ea1n 09 th\u00e1ng do Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 v\u00e0o ng\u00e0y 31\/12\/2020 l\u00e0 3,08%\/n\u0103m.<\/p>\n<p>Do \u0111\u00f3, m\u1ee9c l\u00e3i su\u1ea5t ch\u1eadm \u0111\u00f3ng \u0111\u01b0\u1ee3c\u00a0<strong>\u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2021\u00a0<\/strong>nh\u01b0 sau:<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td style=\"width: 245.484px;\">\n<p align=\"center\"><strong>Lo\u1ea1i b\u1ea3o hi\u1ec3m<\/strong><\/p>\n<\/td>\n<td style=\"width: 365.516px;\">\n<p align=\"center\"><strong>L\u00e3i ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m n\u0103m 2021<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 245.484px;\">\n<p align=\"center\">BHXH, BHTN, BHTNL\u0110, BNN<\/p>\n<\/td>\n<td style=\"width: 365.516px;\">\n<p align=\"center\">0,8366%\/ th\u00e1ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 245.484px;\">\n<p align=\"center\">BHYT<\/p>\n<\/td>\n<td style=\"width: 365.516px;\">\n<p align=\"center\">0,5134%\/ th\u00e1ng<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>I. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb c\u00e1ch t\u00ednh l\u00e3i n\u1ed9p ch\u1eadm ti\u1ec1n BHXH. II. H\u01b0\u1edbng d\u1eabn 1. L\u00e3i n\u1ed9p ch\u1eadm \u0111\u01b0\u1ee3c t\u00ednh khi n\u00e0o? L\u00e3i ch\u1eadm n\u1ed9p BHXH \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n n\u1ed9p BHXH b\u1eaft bu\u1ed9c, BHTN, BHYT, BHTN, BHTNL\u0110 c\u1ee7a doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng t\u1eeb&#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-3615","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb\/3615","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=3615"}],"version-history":[{"count":4,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb\/3615\/revisions"}],"predecessor-version":[{"id":22769,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb\/3615\/revisions\/22769"}],"wp:attachment":[{"href":"\/amis-bhxh\/wp-json\/wp\/v2\/media?parent=3615"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb-category?post=3615"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb-tag?post=3615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}