{"id":1326,"date":"2024-04-04T14:58:54","date_gmt":"2024-04-04T07:58:54","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1326"},"modified":"2024-04-04T14:58:55","modified_gmt":"2024-04-04T07:58:55","slug":"tai-khoan-335-cac-khoan-phai-nop-theo-luong-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-335-cac-khoan-phai-nop-theo-luong-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 335 – C\u00c1C KHO\u1ea2N PH\u1ea2I N\u1ed8P THEO L\u01af\u01a0NG TRONG HTX"},"content":{"rendered":"\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

b) N\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng g\u1ed3m:<\/p>\n\n\n\n

– B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i;<\/p>\n\n\n\n

– B\u1ea3o hi\u1ec3m y t\u1ebf;<\/p>\n\n\n\n

– B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p;<\/p>\n\n\n\n

– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/p>\n\n\n\n

– B\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng,…<\/p>\n\n\n\n

c) K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng, theo t\u1eebng k\u1ef3 h\u1ea1n thanh to\u00e1n \u0111\u1ec3 n\u1ed9p \u0111\u1ee7 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng v\u00e0o NSNN.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng<\/strong><\/p>\n\n\n\n

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

– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n chi t\u1ea1i \u0111\u01a1n v\u1ecb;<\/p>\n\n\n\n

– S\u1ed1 BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110 \u0111\u00e3 n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/p>\n\n\n\n

B\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n

– Tr\u00edch BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u00ad\u01a1ng c\u1ee7a th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

– S\u1ed1 BHXH tr\u1ea3 thay l\u01b0\u01a1ng \u0111\u00e3 chi tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng khi \u0111\u01b0\u1ee3c c\u01a1 quan BHXH thanh to\u00e1n.<\/p>\n\n\n\n

S\u1ed1 d\u01b0\u00ad b\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n

– BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110  \u0111\u00e3 tr\u00edch ch\u01b0\u00ada n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd ho\u1eb7c kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i cho \u0111\u01a1n v\u1ecb ch\u01b0\u00ada chi h\u1ebft.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u00ad\u01b0 b\u00ean N\u1ee3: <\/strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 tr\u1ea3, \u0111\u00e3 n\u1ed9p nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u00e3 chi tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u01b0\u00ad\u1ee3t chi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng c\u00f3 th\u1ec3 m\u1edf chi ti\u1ebft theo t\u1eebng kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng v\u1edbi c\u00e1c c\u01a1 quan qu\u1ea3n l\u00fd qu\u1ef9.<\/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<\/strong><\/p>\n\n\n\n

3.1. Khi tr\u00edch BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642 (s\u1ed1 t\u00ednh v\u00e0o chi ph\u00ed SXKD)<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 tr\u1eeb v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/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

3.2. Khi n\u1ed9p BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110, 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 c\u00e1c TK 111, 112.<\/p>\n\n\n\n

3.3. BHXH ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean khi ngh\u1ec9 \u1ed1m \u0111au, thai s\u1ea3n…, 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

3.4. Chi ti\u00eau kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i \u0111\u01a1n v\u1ecb, 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 c\u00e1c TK 111, 112.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. b) N\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng g\u1ed3m: – B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; – B\u1ea3o hi\u1ec3m y t\u1ebf; – B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p; – Kinh … <\/p>\n","protected":false},"author":156,"featured_media":272,"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-1326","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\/1326","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=1326"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1326\/revisions"}],"predecessor-version":[{"id":1327,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1326\/revisions\/1327"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/272"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1326"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1326"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1326"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}