{"id":50823,"date":"2023-03-01T14:20:54","date_gmt":"2023-03-01T07:20:54","guid":{"rendered":"https:\/\/jobsgo.vn\/blog\/?p=50823"},"modified":"2024-05-07T14:50:29","modified_gmt":"2024-05-07T07:50:29","slug":"bao-hiem-full-luong-la-gi","status":"publish","type":"post","link":"https:\/\/jobsgo.vn\/blog\/bao-hiem-full-luong-la-gi\/","title":{"rendered":"B\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng l\u00e0 g\u00ec? C\u00f3 n\u00ean ch\u1ecdn c\u00f4ng ty \u0111\u00f3ng b\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng?"},"content":{"rendered":"\n
Tr\u01b0\u1edbc khi l\u00e0m vi\u1ec7c, k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1ea1i c\u00e1c doanh nghi\u1ec7p, ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng s\u1ebd l\u1ef1a ch\u1ecdn c\u00f3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng kh\u00f4ng? V\u1eady <\/em>b\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng l\u00e0 g\u00ec<\/em><\/strong><\/a>? N\u00ean ch\u1ecdn c\u00f4ng ty \u0111\u00f3ng b\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng hay kh\u00f4ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m quy\u1ec1n l\u1ee3i? B\u1ea1n h\u00e3y theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 c\u00f3 th\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c c\u00e2u tr\u1ea3 l\u1eddi nh\u00e9.<\/em><\/p>\n M\u1ee5c l\u1ee5c<\/p> B\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng<\/strong> l\u00e0 c\u00e1ch g\u1ecdi ph\u1ed5 bi\u1ebfn c\u1ee7a vi\u1ec7c \u0111\u00f3ng b\u1ea3o hi\u1ec3m d\u1ef1a tr\u00ean m\u1ee9c t\u1ed5ng m\u1ee9c l\u01b0\u01a1ng h\u00e0ng th\u00e1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p><\/blockquote>\n V\u00ed d\u1ee5, m\u1ee9c l\u01b0\u01a1ng h\u00e0ng th\u00e1ng khi k\u00fd H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a b\u1ea1n l\u00e0 15 tri\u1ec7u \u0111\u1ed3ng. N\u1ebfu b\u1ea1n v\u00e0 doanh nghi\u1ec7p th\u1ecfa thu\u1eadn \u0111\u00f3ng b\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng th\u00ec c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo \u0111\u00fang m\u1ee9c 15 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n Tuy nhi\u00ean, m\u1ee9c \u0111\u00f3ng c\u0169ng nh\u01b0 th\u1ecfa thu\u1eadn \u0111\u00f3ng b\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng<\/strong> kh\u00f4ng ph\u1ea3i c\u00f4ng ty n\u00e0o c\u0169ng gi\u1ed1ng nhau. N\u00f3i nh\u01b0 v\u1eady b\u1edfi tr\u01b0\u1edbc khi \u0111\u00f3ng b\u1ea3o hi\u1ec3m, c\u1ea3 hai b\u00ean \u0111\u00e3 c\u00f9ng th\u1ecfa thu\u1eadn v\u1ec1 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng.<\/p>\n Theo \u0111\u00f3, c\u00f3 hai h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u1ef1a ch\u1ecdn l\u00e0 Gross ho\u1eb7c Net. T\u00f9y theo t\u1eebng h\u00ecnh th\u1ee9c m\u00e0 m\u1ee9c b\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng tr\u1ea3 theo c\u0169ng c\u00f3 nh\u1eefng kh\u00e1c bi\u1ec7t nh\u1ea5t \u0111\u1ecbnh.<\/p>\n Xem th\u00eam: B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 g\u00ec<\/a>? – Th\u00f4ng tin t\u1ed5ng quan BHXH Vi\u1ec7t Nam 2023<\/strong><\/p>\n Tr\u00ean th\u1ef1c t\u1ebf, l\u01b0\u01a1ng Gross v\u00e0 l\u01b0\u01a1ng Net c\u00f3 m\u1ed9t m\u1ed1i quan h\u1ec7 v\u00f4 c\u00f9ng ch\u1eb7t ch\u1ebd v\u1edbi nhau. M\u1ed1i quan h\u1ec7 gi\u1eefa hai m\u1ee9c, h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng n\u00e0y \u0111\u01b0\u1ee3c bi\u1ec3u th\u1ecb r\u00f5 r\u00e0ng qua c\u00f4ng th\u1ee9c:<\/p>\n L\u01b0\u01a1ng Net = L\u01b0\u01a1ng Gross – (BHXH + BHTN + BHYT) – Thu\u1ebf TNCN<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Trong \u0111\u00f3:<\/strong><\/p>\n L\u01b0\u01a1ng Gross l\u00e0 t\u1ed5ng thu nh\u1eadp m\u1ed7i th\u00e1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c bao g\u1ed3m c\u1ea3 ti\u1ec1n b\u1ea3o hi\u1ec3m, ti\u1ec1n thu\u1ebf, c\u00e1c lo\u1ea1i hoa h\u1ed3ng, th\u01b0\u1edfng,… Trong \u0111\u00f3, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd ph\u1ea3i tr\u00edch \u0111\u1ec1u \u0111\u1eb7n h\u00e0ng th\u00e1ng 10.5% ti\u1ec1n BHXH, BHYT v\u00e0 BHTN. Tr\u1eeb \u0111i kho\u1ea3n ti\u1ec1n n\u00e0y, v\u00e0 ti\u1ebfp t\u1ee5c tr\u1eeb \u0111i thu\u1ebf TNCN, s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i m\u1edbi l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n V\u00ed d\u1ee5, m\u1ee9c l\u01b0\u01a1ng Gross m\u00e0 b\u1ea1n v\u00e0 doanh nghi\u1ec7p th\u1ecfa thu\u1eadn khi k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 15 tri\u1ec7u. B\u1ea1n thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n tr\u1eeb thu\u1ebf TNCN. M\u1ee9c l\u01b0\u01a1ng th\u1ef1c nh\u1eadn h\u00e0ng th\u00e1ng c\u1ee7a b\u1ea1n s\u1ebd l\u00e0: 15.000.000 – (15.000.000 x 10.5%) = 13.425.000 \u0111\u1ed3ng.<\/p>\n Do v\u1eady, tr\u01b0\u1edbc khi k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng Gross, b\u1ea1n h\u00e3y nh\u1ea9m t\u00ednh l\u01b0\u01a1ng th\u1ef1c nh\u1eadn \u0111\u1ec3 deal ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c \u0111\u1ed3ng th\u1eddi b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i b\u1ea3n th\u00e2n.<\/p>\n L\u01b0\u01a1ng Net ch\u00ednh l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn c\u1ee7a b\u1ea1n h\u00e0ng th\u00e1ng m\u00e0 kh\u00f4ng c\u1ea7n tr\u1eeb \u0111i b\u1ea5t c\u1ee9 kho\u1ea3n n\u00e0o kh\u00e1c. Khi \u0111\u01b0a ra l\u01b0\u01a1ng Net, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00e3 t\u00ednh to\u00e1n ch\u00ednh x\u00e1c m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m, thu\u1ebf,… \u0111\u1ec3 b\u1ea1n c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc. V\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0a ra l\u01b0\u01a1ng Net, m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang.<\/p>\n1. B\u1ea3o hi\u1ec3m full l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n
2. Ph\u00e2n bi\u1ec7t l\u01b0\u01a1ng Net v\u00e0 l\u01b0\u01a1ng Gross<\/strong><\/span><\/h2>\n
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2.1 V\u1ec1 l\u01b0\u01a1ng Gross<\/strong><\/span><\/h3>\n
2.2 V\u1ec1 l\u01b0\u01a1ng Net<\/strong><\/span><\/h3>\n