{"id":3959,"date":"2024-11-26T10:31:41","date_gmt":"2024-11-26T03:31:41","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3959"},"modified":"2025-03-28T14:46:20","modified_gmt":"2025-03-28T07:46:20","slug":"cac-khoan-phu-cap-khong-phai-dong-bao-hiem-xa-hoi","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-khoan-phu-cap-khong-phai-dong-bao-hiem-xa-hoi\/","title":{"rendered":"C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00f4ng ph\u1ea3i \u0111\u00f3ng B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i"},"content":{"rendered":"<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n: <\/span><span style=\"color: #008080;\"><a style=\"color: #008080;\" href=\"https:\/\/luatvietan.vn\/cac-khoan-phu-cap-khong-phai-dong-bao-hiem-xa-hoi.html\"><span style=\"font-weight: 400;\">S\u01b0u t\u1ea7m<\/span><\/a><\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3960\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/PHU-CAP-01.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/PHU-CAP-01.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/PHU-CAP-01-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/PHU-CAP-01-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/PHU-CAP-01-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/PHU-CAP-01-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/PHU-CAP-01-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2024\/11\/PHU-CAP-01-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><b>Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 nh\u1eefng kho\u1ea3n g\u00ec?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 Kho\u1ea3n 26 \u0110i\u1ec1u 1 Th\u00f4ng t\u01b0 06\/2021\/TT-BL\u0110TBXH, T\u1eeb ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2021 tr\u1edf \u0111i, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 m\u1ee9c l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh: ghi m\u1ee9c l\u01b0\u01a1ng t\u00ednh theo th\u1eddi gian c\u1ee7a c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh theo thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 93 B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng 2019; \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m ho\u1eb7c l\u01b0\u01a1ng kho\u00e1n th\u00ec ghi m\u1ee9c l\u01b0\u01a1ng t\u00ednh theo th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m ho\u1eb7c l\u01b0\u01a1ng kho\u00e1n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng theo th\u1ecfa thu\u1eadn c\u1ee7a hai b\u00ean: C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp y\u1ebfu t\u1ed1 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng, t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c, \u0111i\u1ec1u ki\u1ec7n sinh ho\u1ea1t, m\u1ee9c \u0111\u1ed9 thu h\u00fat lao \u0111\u1ed9ng m\u00e0 m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn ho\u1eb7c t\u00ednh ch\u01b0a \u0111\u1ea7y \u0111\u1ee7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a hai b\u00ean: C\u00e1c kho\u1ea3n b\u1ed5 sung x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c ti\u1ec1n c\u1ee5 th\u1ec3 c\u00f9ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 l\u01b0\u01a1ng th\u01b0\u1eddng xuy\u00ean trong m\u1ed7i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c. C\u00f2n c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00e1c kh\u00f4ng trong ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c bao g\u1ed3m?<\/span><\/p>\n<h2><b>C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00f4ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 104 c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng 2019:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u01b0\u1edfng l\u00e0 s\u1ed1 ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n ho\u1eb7c b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh, m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Quy ch\u1ebf th\u01b0\u1edfng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c sau khi tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf \u0111\u1ed1i v\u1edbi n\u01a1i c\u00f3 t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng s\u00e1ng ki\u1ebfn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n \u0103n gi\u1eefa ca.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 x\u0103ng xe.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111i l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 ti\u1ec1n nh\u00e0 \u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 ti\u1ec1n gi\u1eef tr\u1ebb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 nu\u00f4i con nh\u1ecf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e2n nh\u00e2n b\u1ecb ch\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ng\u01b0\u1eddi th\u00e2n k\u1ebft h\u00f4n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi ti\u1ec1n nh\u00e2n d\u1ecbp sinh nh\u1eadt c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ee3 c\u1ea5p khi ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ee3 c\u1ea5p khi ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb b\u1ec7nh ngh\u1ec1 nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, tr\u1ee3 c\u1ea5p kh\u00e1c ghi th\u00e0nh m\u1ee5c ri\u00eang trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p chuy\u00ean c\u1ea7n kh\u00f4ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u00a0Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng n\u1ed9i dung v\u1ec1 kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00f4ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i m\u00e0 ch\u00fang t\u00f4i mu\u1ed1n \u0111\u1ec1 c\u1eadp trong b\u00e0i vi\u1ebft n\u00e0y. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 v\u00e0 gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc,kh\u00e1ch h\u00e0ng vui l\u00f2ng li\u00ean h\u1ec7 c\u00f4ng ty \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n c\u1ee5 th\u1ec3 nh\u1ea5t!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' 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style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i 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