{"id":29635,"date":"2024-10-21T10:07:41","date_gmt":"2024-10-21T03:07:41","guid":{"rendered":"https:\/\/helpmimosa.misa.vn\/2025\/?post_type=ht_kb&#038;p=29635"},"modified":"2025-06-06T16:44:23","modified_gmt":"2025-06-06T09:44:23","slug":"hach-toan-chi-phi-luong-bao-hiem-kpcd","status":"publish","type":"ht_kb","link":"https:\/\/helpmimosa.misa.vn\/2025\/kb\/hach-toan-chi-phi-luong-bao-hiem-kpcd\/","title":{"rendered":"H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, KPC\u0110"},"content":{"rendered":"<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>\u0110\u1ecbnh kho\u1ea3n<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u0103n c\u1ee9 b\u1ea3ng t\u00ednh l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t, k\u1ebf to\u00e1n l\u1eadp ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN:<\/p>\n<p><strong>1. H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng:<\/strong><\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 611<\/p>\n<p>C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00e0 \u0111\u01a1n v\u1ecb SNCL, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 154, 642<\/p>\n<p>C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 612<\/p>\n<p>C\u00f3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p><strong>2. H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m:<\/strong><\/p>\n<p><em>a. Tr\u00edch BHXH, BHYT, BHTN ph\u1ea3i n\u1ed9p t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb theo quy \u0111\u1ecbnh, ghi:<\/em><\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 611<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00e0 \u0111\u01a1n v\u1ecb SNCL, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 642<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 612<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/p>\n<p><em>b. Ph\u1ea7n BHXH, BHYT, BHTN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p, \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 h\u00e0ng th\u00e1ng, ghi:<\/em><\/p>\n<p>N\u01a1\u0323 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng\u00a0<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3321, 3322, 3323)<\/p>\n<p><strong>3. H\u1ea1ch to\u00e1n chi ph\u00ed kinh ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/strong><\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao kh\u00f4ng t\u1ef1 ch\u1ee7, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 611<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3324)<\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00e0 \u0111\u01a1n v\u1ecb SNCL, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 642<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3324)<\/p>\n<p>\u2013 V\u1edbi ngu\u1ed3n kinh ph\u00ed giao t\u1ef1 ch\u1ee7 v\u00e0 l\u00e0 \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh, c\u01a1 quan nh\u00e0 n\u01b0\u1edbc kh\u00e1c, h\u1ea1ch to\u00e1n:<\/p>\n<p>N\u1ee3 TK 612<\/p>\n<p>C\u00f3 TK 332: C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng (3324)<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span>H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>1. V\u00e0o ph\u00e2n h\u1ec7\u00a0<strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>, ch\u1ecdn\u00a0<strong>H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng\/H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38463 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-4.png\" alt=\"\" width=\"1273\" height=\"654\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-4.png 1273w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-4-300x154.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-4-1024x526.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-4-768x395.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-4-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-4-60x31.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-4-100x51.png 100w\" sizes=\"auto, (max-width: 1273px) 100vw, 1273px\" \/><\/p>\n<p>2. T\u1ea1i ph\u1ea7n<strong>\u00a0N\u1ed9i dung h\u1ea1ch to\u00e1n<\/strong>, ch\u1ecdn c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed:<\/p>\n<ul>\n<li><strong>C\u00e1ch 1<\/strong>: H\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 l\u01b0\u01a1ng ph\u00e1t sinh n\u1ebfu mu\u1ed1n h\u1ea1ch to\u00e1n to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n l\u01b0\u01a1ng v\u00e0 kho\u1ea3n kh\u1ea5u tr\u1eeb tr\u00ean c\u00f9ng m\u1ed9t ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng.<\/li>\n<li><strong>C\u00e1ch 2<\/strong>: H\u1ea1ch to\u00e1n l\u1ea7n l\u01b0\u1ee3t &#8211; S\u1ed1 l\u01b0\u01a1ng \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, thu\u1ebf TNCN. Khi \u0111\u00f3 m\u1ed7i n\u1ed9i dung h\u1ea1ch to\u00e1n ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd sinh ra m\u1ed9t ch\u1ee9ng t\u1eeb \u0111\u1ed9c l\u1eadp.<\/li>\n<\/ul>\n<p>3. Ch\u1ecdn th\u00e1ng c\u1ea7n h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng. <span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: large;\">T\u00edch ch\u1ecdn b\u1ea3ng l\u01b0\u01a1ng c\u1ea7n h\u1ea1ch to\u00e1n.<\/span><\/span><\/span><\/p>\n<p>4. Nh\u1ea5n\u00a0<strong>\u0110\u1ed3ng \u00fd<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38467 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-5.png\" alt=\"\" width=\"516\" height=\"352\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-5.png 516w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-5-300x205.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-5-50x34.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-5-60x41.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-5-100x68.png 100w\" sizes=\"auto, (max-width: 516px) 100vw, 516px\" \/><\/p>\n<p>5. Ki\u1ec3m tra th\u00f4ng tin \u0111\u00e3 sinh t\u1ef1 \u0111\u1ed9ng tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng. Nh\u1ea5n <strong>C\u1ea5t.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38469 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-6.png\" alt=\"\" width=\"1203\" height=\"678\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-6.png 1203w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-6-300x169.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-6-1024x577.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-6-768x433.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-6-50x28.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-6-60x34.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-6-100x56.png 100w\" sizes=\"auto, (max-width: 1203px) 100vw, 1203px\" \/><\/p>\n<p>6. Nh\u1ea5n <strong>Ti\u1ec7n \u00edch<\/strong>, ch\u1ecdn<strong> Sinh phi\u1ebfu thu r\u00fat d\u1ef1 to\u00e1n nh\u1eadp qu\u1ef9<\/strong>\u00a0ho\u1eb7c<strong>\u00a0Sinh ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o TK ti\u1ec1n g\u1eedi<\/strong>.\u00a0<\/p>\n<p><em>V\u00ed d\u1ee5: Ch\u1ecdn Sinh ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o TK ti\u1ec1n g\u1eedi.<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38471 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-7.png\" alt=\"\" width=\"1202\" height=\"562\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-7.png 1202w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-7-300x140.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-7-1024x479.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-7-768x359.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-7-50x23.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-7-60x28.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-7-100x47.png 100w\" sizes=\"auto, (max-width: 1202px) 100vw, 1202px\" \/><\/p>\n<p>8. Ph\u1ea7n m\u1ec1m sinh\u00a0<strong>Phi\u1ebfu chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o TK ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p>9. T\u00edch ch\u1ecdn\u00a0<strong>T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi tr\u1ea3 l\u01b0\u01a1ng\u00a0<\/strong>\u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi tr\u1ea3 l\u01b0\u01a1ng.<\/p>\n<p>10. Nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38473 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-8.png\" alt=\"\" width=\"999\" height=\"772\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-8.png 999w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-8-300x232.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-8-768x593.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-8-50x39.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-8-60x46.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-8-100x77.png 100w\" sizes=\"auto, (max-width: 999px) 100vw, 999px\" \/><\/p>\n<p>11. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb\u00a0<strong>Chi ti\u1ec1n g\u1eedi tr\u1ea3 l\u01b0\u01a1ng<\/strong>. T\u00edch ch\u1ecdn <strong>T\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng. Nh\u1ea5n<strong>\u00a0C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38475 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-9.png\" alt=\"\" width=\"1048\" height=\"540\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-9.png 1048w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-9-300x155.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-9-1024x528.png 1024w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-9-768x396.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-9-50x26.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-9-60x31.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-9-100x52.png 100w\" sizes=\"auto, (max-width: 1048px) 100vw, 1048px\" \/><\/p>\n<p>12. Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh <strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong> h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng t\u1eeb ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi tr\u1ea3 l\u01b0\u01a1ng. Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-38477 size-full\" src=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-10.png\" alt=\"\" width=\"1003\" height=\"487\" srcset=\"\/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-10.png 1003w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-10-300x146.png 300w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-10-768x373.png 768w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-10-50x24.png 50w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-10-60x29.png 60w, \/2025\/wp-content\/uploads\/2025\/06\/6-bang-luong-10-100x49.png 100w\" sizes=\"auto, (max-width: 1003px) 100vw, 1003px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[109],"ht-kb-tag":[],"class_list":["post-29635","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-luong"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29635","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":3,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29635\/revisions"}],"predecessor-version":[{"id":38479,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/29635\/revisions\/38479"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=29635"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=29635"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=29635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}