{"id":1310,"date":"2024-03-22T16:33:18","date_gmt":"2024-03-22T09:33:18","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1310"},"modified":"2024-03-22T16:33:19","modified_gmt":"2024-03-22T09:33:19","slug":"tai-khoan-334-phai-tra-nguoi-lao-dong-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-334-phai-tra-nguoi-lao-dong-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 334 – PH\u1ea2I TR\u1ea2 NG\u01af\u1edcI LAO \u0110\u1ed8NG TRONG HTX"},"content":{"rendered":"\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a HTX v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 thay l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c thu\u1ed9c v\u1ec1 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

          2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/p>\n\n\n\n

B\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 thay l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c \u0111\u00e3 tr\u1ea3, \u0111\u00e3 chi, \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

B\u00ean C\u00f3: <\/strong>C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 thay l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3, ph\u1ea3i chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 334 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3. S\u1ed1 d\u01b0 b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 334 (n\u1ebfu c\u00f3) ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/p>\n\n\n\n

 a) T\u00ednh ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo quy \u0111\u1ecbnh ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 242, 642<\/p>\n\n\n\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

b) Ti\u1ec1n th\u01b0\u1edfng ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/p>\n\n\n\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n th\u01b0\u1edfng ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/p>\n\n\n\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

– Khi xu\u1ea5t qu\u1ef9 chi tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng, ghi:<\/p>\n\n\n\n

        N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

(3338) (Kho\u1ea3n kh\u1ea5u tr\u1eeb thu\u1ebf TNCN)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112 (S\u1ed1 ti\u1ec1n th\u1ef1c chi tr\u1ea3).<\/p>\n\n\n\n

c) Kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 thay l\u01b0\u01a1ng (\u1ed1m \u0111au, thai s\u1ea3n, tai n\u1ea1n,…) ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng<\/p>\n\n\n\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

d) C\u00e1c kho\u1ea3n ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng v\u00e0 thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a HTX nh\u01b0 ti\u1ec1n t\u1ea1m \u1ee9ng ch\u01b0a chi h\u1ebft, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, ti\u1ec1n thu b\u1ed3i th\u01b0\u1eddng v\u1ec1 t\u00e0i s\u1ea3n thi\u1ebfu theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd…. ghi:<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

C\u00f3 TK 141 – T\u1ea1m \u1ee9ng<\/p>\n\n\n\n

C\u00f3 TK 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng<\/p>\n\n\n\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/strong><\/p>\n\n\n\n

\u0111) Khi \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c th\u1ef1c tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112.<\/p>\n\n\n\n

C\u00f3 TK 3338 – Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (chi ti\u1ebft thu\u1ebf TNCN ph\u1ea3i n\u1ed9p) (n\u1ebfu c\u00f3)<\/strong><\/p>\n\n\n\n

e) Thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

C\u00f3 TK 3338 – Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (chi ti\u1ebft thu\u1ebf TNCN ph\u1ea3i n\u1ed9p) (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112.<\/p>\n\n\n\n

g) Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng ho\u1eb7c th\u01b0\u1edfng cho th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a HTX b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

 C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

h) X\u00e1c \u0111\u1ecbnh v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a HTX nh\u01b0 ti\u1ec1n \u0103n ca, ti\u1ec1n nh\u00e0, ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, h\u1ecdc ph\u00ed, th\u1ebb h\u1ed9i vi\u00ean…:<\/p>\n\n\n\n

– Khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642<\/p>\n\n\n\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

– Khi chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c cho th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c c\u1ee7a HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a HTX v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i tr\u1ea3 thay l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c thu\u1ed9c v\u1ec1 thu nh\u1eadp … <\/p>\n","protected":false},"author":156,"featured_media":820,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,162],"tags":[],"class_list":["post-1310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1310","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1310"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1310\/revisions"}],"predecessor-version":[{"id":1311,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1310\/revisions\/1311"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/820"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1310"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1310"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1310"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}