TRI''''ONG DAI HQC TRA VINH KHOA KjNH TE LUaT VA NCOA I NCLl BO M6N KINH TE BAo cAo THIIC TAP T6T NGHIIO,P DTq TAI KT ToAN TIIN LIIONG VA CAC KHOAN rnicn urno r r/orc rAI cuc rHONG rinu rnA vrNn KE cieng[.]
TRI'ONG DAI HQCTRA VINH NCLl KHOAKjNHTE - LUaTVA NCOA.I BOM6N KINHTE BAo cAo THIIC TAPT6T NGHIIO,P DTqTAI KT ToAN TIIN LIIONG VA CACKHOAN KE rnicn urno r-r/orc rAI cuc rHONG rinu rnA.vrNn ciengvienhumsdan:NGUYENTHIDIEMTRINH sinhviChthvchien:THACHTHI sE Lop:TH08HKTB Kn6a:2008-2010 Tfi Virh,tlling6 fiu 20t0 NHaNX6r ctrADO'N vI TH\.rC TAP rri vini ngay.!.frhang nrn *Pl0 'fr,*,g%ahW LdI cAM ON Li'i dl! ticn em xin sd,i ldi cdo d d6nbm si6m hi€u c6cthiy cd TruimsDei hqcTrAvi.h trore su6tb6nhackt qu! deqo di& kienn cq sdvat chft rhlc v! cho qui trinh hoc lap, i6p ihu nhnnski6n firic cq bin vi chuyen nghdnhk6 to6ncangnhunhnngki6ntbic mmg iinh xd hoi kl{c lim hinh rDns ginpen brdc veocuocs6nenh6rD 1hlyc6dehsing dfu emth{c i4p Ti6pft@ etuxin gdi li,i c6q o ddntruog phdngctus cic c6 chi, dh chi d dt cdcacpldng cnacuc Th6ngKe datnodiaukienvi sinpdd choemri6pc4n v6i thvc l.,n quenvl' nhiinenghiepv$ nd emchi bi6t ftn li thuy6r,nh& h chi ?hao ChriNu6i da nhiCltinh huOngdenem hoanthioh bAibro cio.Trone su6tthdi gio th\rclap l?i dm vi nduem c6 nic phdLinnnnsfiia! s6t hay sai lhin vCnoi quy cu co qtd gayhh humg ril€n.dngvieccndc6cc6 chri,anh chi thi retmonsduqcsnbdqua.n! dd vi vdtal cdmqi ngudilrongdd vi Cu6ic,)ngen xin sdi li'i chic dt dfp nnit d& Tnl@g Phi,ngviLtoanthd cdnbOc6ngnhAnvien cnaCucTh6ngKe Tra Vinl, chncdon vi lu6n lu6nglr duqcnliau thhh c6ngm'ii ChncTdltng Dai hacTd Vi lu6nh noi tin ciy n ngu6nluo sidi phlc vu drt nwc !A chic thiy c6d6i dnortc kh6€dAho B DItus conngudilri th'ic phlc v! choxehoi xitr cbiE thiot c6mon! DANHMVC PHANMOEAU Li dochgniti rii: Trc.g thii dai ngny vdi co charhi rruihg nd cria thi tian ludg h 'nor van da rfu qum t4ng D6 D kbo:lnfin ho cho c6ns dn lao di.g cdangui,i ltu long Lao di.g chan lay rd 6c cia Deudinh;n dc dOngbi6n tl6i cic vAt tll nliOn ihiL.I nhnnglit phiim c6 it d6! ring nlu ciu ci! nAuoiTrong doanhnehieP laoitOnsli, ydut6 cq bdnquyardinhqui I'inh sanxuit kinh doon cnadomhnghifp Mu6n Bn cho qDi rritrh sid xu.l kinh doml, ddqc dian lien t!,c, lhuing xuvon chnngh phni lai liro sU'cllo donghay la pbii kd lhu lao cho ngti,i lao dongItong tltti xuit kinhdoanh si.n than giasiLD Tian ludg li biaubianbing tiin mi doanhnshigptd cho ngui'ilao dongdd l,a di c6ns hi6d Ii luqns li nsudn lhu nhapcl,n y€u cna ngui'i llo do.e nsoiLin ;gudi lao dODscoDhudg nOl s6 nsudn rhu nh,ip kh6c nhu ;T(t ciP, BHXH Tiar r h u o s D i i v u i J o l n hn g h , i p , \ ' h , p n ,r i l nl u d g I m d rb ' ]p n' n c h ip h i c i ur r t ' h nor gii thiDh siin phim dlcl vu do.nhnghiEpsin xuetraT6 clfc sn dnnelao ilong hqp li, hachroin rijt ho dong!i linh diL.ed,n ho cnangudi lao tl6ns lha.l loin lidnluore \i.i knoJnlii.' odrn hp rho i l.ch rirch ngudrInudongquJnrirr din rlroi sian vd clit luo-']ensdoi lao donsli' d6 MDs c.o ning suil lao il6rg, d;l kiem chi p h i h , g r l ' r n he n p h j mL n g l q i n h r i n h o- o J n hn h i i p nejriep Tnd6driy ka todntiaoluonsvn cnckhoin t.ichthcolumg trcngdoanh 'Ke toeDtiAnldog vi cdckboinrrichthco ciDqnitqudrang Dolay emchandadi ldds" lim chuyenda bio.c,iothqc16rl6t nshi€p.Dddiss chi dantin dnn c,laei6o vi€nhuos danlblr ritpc6 "NguyanThi Di;m liinh " co sernn hidu!d cft dOhnch ro6Driin luongvn cdc kho trich lheolumg Do lri'rh d6 vi thdi gianc6 hanne lrcDgbio cao thvc rApniry kb6ng tli lrd.h kh6i nhing fiieu x6l viLhm che !i viv c' Tni Diam Trinh".En xin chan modgduqc s!, chi bno ginp dd cnacO"NguyED thinh cemmr cd de gilp em hodnthnDl bii bio c,io diy ur" ctu Tht, Tir TdtNEt' crrnongr: cO sOLV LUAN KEToANTliN LUoNGvi c,{c KHoiN TRicHlHtottldNcr4r.(cTHoNcKtTiNH rRivtNH l l Kato,inriin ldng 1.1.1 Kh:iiniio vndic diamcn,tianlmns 1,1,1.1 Khni niCmtian ludng l i ; n l r d ' e r r ' e d ^ "' \ | g ' l t ' \rar\u, : cl.ipli.in \uirhiJ rlinl ni' s r l c n l ' n p l ' , , r u ' n h r b u r i r l i , l ' o r h i r c h o J o n ec u Jn s u o i - o J o n eJ a t u rr rr J ' i r h u J r ' gn ' u ir ' : rrni + r r - t u jr r i r , h, r ' r , r l : r Tianruorerdkhonn rnu.nn n,idon,rr ngtiepphairachongudilao dongsiih ; ' g i , h r o nu j r n r r i r \ J p h i u , ( 'r r u ,m i r r\ ( \ d! n i r\ i , r i n \ r h , n 'l., i r l t r m s l ! s r i ( J r J l , " r ; h o r ' u : o J o r g O Lu) o e c d r d o J' h r e l ' i i b o g i r n r i , r ' khodnlian luoig, ridnc6.g vii cic khoin plrucipc6 tinh cbir rianluons(tiin tursita ca, riaDhi rry pluone lien di 1d ) miLdodnrrgbidpphii lii cho nguirilao d6ng Ti6ne liuing qui lian luoneduqcchia$inh qui ludrg cbinhvi qui ludngphu Qut luogchinh: Tinh tlrcok]r6ilwng c6ngri€c honnlbinh hoic lhoi gi.n lnnr n r c , l , u cr i c , : JI s u i h o , l , i n s, d r i i rl J m g r l r o r r o ei i J n i n l u o , g r h c o r ' n phin, tia ludg lnnrrheolrdg, cnckho rhu ciip, Tier luorgchinh:li tiedludg rri choc6ngnhin vienrong lldi gi.Dho thrc hi€n c : , , rr i i r l u o n cr d r h c o : pb i c v i( i c U ' o : np l ' u J p n r u p t ' l c6pt ct Dti€n,plruciipkhuvllc.ph! cip nrdmnien n l , i e i ,\ r c l , i , h\ - Qui luonsph!: lri chorhdigia ngvti l.o dongkhing lid vifc riidornh ngniqp nbms ran duacnuo,e tuo.g rncoquy dirh cnaLuil taodins liln hinh nlu nghi phipirghi la,ngnilrcnglldigian niy hong, fien lu@g phurli ti€n luong(ri choc6nsnllin vien hoDglharisim cdnsnhin vionlhvchiennlien1r klllicngoiinhitn vr chnnrctu ho !n thi'i gianc6ngdrnnvien ''ehi rl,.o.h: J,i Juo hrorg n|u rel.i noir n3l'.Jo ngirngsJnx rJr.J hA!.di hop Nhr !,y, ria,rrrcng riLbieurri€nbinc lian cnacid ili sfc lao donsni' nguditao d n gd : 'b J r , ru J r ! t L ;r i ' l ' r \r.irliihL4Jil,\dduncrhd,\lonrl,cokilqu,h Btio cdo Thut Th ! Nelii CvED:NE4in Ihi DihTfith tl6ngcuoi ctDg.Ti€nluong cnangui,i lao dongiidqc x a cd i r ht h c oh l r ( d s " c h n r d ul a s6lumlg!a cbi luqnslaodondcn o6i nguiii 1.1.1.2 Cnchinh thic trA ludng Tian lu6g tri cho nguoi lao d6ne phli dva rCn nguydnric phADDh6i dreo lao d6ng.1rdlumg rheo s6 luqng vi cnrir luang lao tl6ng Hi6n viec dnn lldg cho nsui'i lao di.g dlirc d6n ninh rho hli hinh rhncchn yau: { Tiin ldongrd tlEo rhoigiad:li rianlu@s linh lrn chongdoiraodonslhcothdi giln lor vidc.cip bic c6ngli€c tnangludg cnangudiIaod6ng.Tia.lvds dnn thcolliri gim c6lla dnl theoihdng.ngiy hoic gid lentviic cnangudilao dongtiry ftco leu ciu vd lrinh dOquin li thoi sim tao dore cna doa.n ngri€p.TiAnluone lht'i ei c6 uA rblrc hifn tinh tt€o tleo rhni eiao girh ild hat tinh lhco lhdi gie c6 {li!IuoStleolndi giangiin itdr: Ir.luorerl'co luor,g Ih!c;prtkoct;daktiho.in ' thdi gio giin don co bid dranhc6dgviec vi iid yeu ciu -1i;n luong rhJnsld rn, luo e dJ(jvqc.tuyd rh s:n doi vo: rh8 b,ictuongrrong cnctbirs luo& dusc rinh va td c6 dinhhiog rh6nclren co sd hqp ddnglao done l ums rhaneruos.'oi 6n Jinh \d duqc;p dun8$r pt.6bi;i nl,ir d6i voicongnhtu Mnc lumg thing Mic luog = He s6 phDcepdugc hudg r6ilhieu Luo,g nsnyh tian luons tluqctinh !i hn cho nr6l redy ldm viec drqc !p duns cholao donglluc riaplumg luds rtreorhi'i eiaoholc rli lrdg cho dn vienkong tbdi sianhactip, h6i bap.hayldn nhifni !u klrc, iluqclni chohqpddngngin han 56reiy lin viacrronsrb6rglhcoquydinh Ct HD:N/.,t;iThiDin rtutt Luang giar li lian luo.g ld cho n01 gid liLD viec, hudng duoc nP drrngd0 trd luo,s cho nsda'ilao doneI'uc 1iap*h6ng huins lums lheo sd plrim holc litd co sd ddtiil dor ginlian ldog tra theosnnphiim Mnc luore gio- 56sii,ldn viaclrongnsiyrl,eoquydinh + Tii luo.g theotharigiancdthuorgln hinhthLictralumg lheothdi gie ginndm larhqpvo'.n( dol:in luon8lrunAiJn xuir linh dornnnnv lhumgdonringc1ochit luqnesAnphint thudg rrng ning suit lao dons,rlrtdg tt kieD nsuyenvat lieu, nlim kichihichnguili laodonslbin thdoht6l cic c6nsvi€cdusceiao T6mlai, lian luog fi ttco thoi gia li hinhlhuc thn ko dugcchi trn clo nguoi lao lOngdv! ldo hai ctn cn chn ydu B tni'i gian1.odoneva rinh dOkt thuatlav ngl,iit \u ! na Trd lrdg rhcoh rh Inu ntry!o uu nl'uocJi;nr scu - IJudidn Do sidn,dadnhloio ' Nbuqcdiam:chuachni danchir luog l.o dons.chm sin viti kiit qudlao d6recu6icnng.dod6 kho.g c6l{nnnnngkict thichngudilaodOnsrt,s ning suil lao d0nc r lin luog n- rr'.o phrm:.it rirnI'ms r,nhr," (ho ncroi looJdnglhcok;l "r, qui laodongkl6i luqnssdnphan,cdng viec!a lao!u di hoanthinh,biodAmdtug tieu chuinkt rhuat,chitluqngdi quydinh!i dd gi,i tian lu@g tinh chonol lonvi vieclaoru d6.Tienluonslinh lheosddpharnc6thdduqcthvclieD sdn?hid,c6ng theodrnngcrtchsau: - Tian lrms tiih thco sin phdmt{c liap Gh6nshrn ch6):duqcrinh cho1i'Ds xu , ir' n ; u u il t r o J d n g h d y h o n ' uhr rarnpp d ol o J v n g r h uboa.p h i n l r u c t i ; p " Do gin s6ltogsanphenr Tidnluongtluoclanh = ' ridnluog c6ngli€c loid thinl trodgthins Bdo CdoIhd fd, Tdt Nehi evhD:Naufihl AAnTn,h Nhuvaytien lddg rhing 0?phdirrechodh Td LongNhi chuatri.h BtDcI, BIryT Ul (4,650+O)x 650.000=3.022.500d t clrc tich nop BtlxH, BIIYT, KPCDvnoqni BHXH,qut BHYT, qut c6ne dod l.€nt6ngti€n lwng adhTd LongNhi duqchuahgtd: 3.022.500d ' l5%) =453.375d - Td.[ BHXH(15%):( 3.022.500d ' TrichBHYT(2%):( 3.022.50041 2%)= 60.450d - TdchKPCD(2%):(3.022-50011* 2%) = 60.450d + 60,450d+ 60.450a1= cory = 453.375a1 94.275A + (n6u ri! BID(H, B[{YT vdoluog cia a,h TOLongNhi ' 5%) = r5r.r2sd - BHXH(5%)r(3.022.500i! - BHYT( l%):(3.022.500d' to/r) = 30.2254 CoEg=r5r.125.1+30.225d= r8r350at sii tan fivc dnn cia ant T6 LoneNhi saukhi kniiu trr BHXH, BHYT ld: 2+53d0 2 1118=1 d Tarlirh kloan nl)usau: Tiedluoni phdiiii chotuh TOLonsNhi Nq TK 642:3-022.500d C6TK 334:3.022.500d +C6cklodn tich BHXH,BHYT,KPCE nd co qu.nchi tla thaychonl)anvi€n NqTK 642:574.275d c T K 3 : ( 2 0 d ,)1=54% 53.375d +2o/t C6TK 3382:(3.022.500d ) = 60.450d C6TK 3384:(3.022.500d'2% ) =60.450d +KhoinkllAulln vdotienlvdg (BHXH,BHYT)nd rhanvienchiu: NqTK334:181.350d r5old C6TK3383:(3.022.500d ) = 151.125d C6TK 3384:(3.022.500d.1% ) = 30.225d BlocdonacnpraNFtm V{J i; uin n'i mh 16 Long Nhi rhucnhnr drgc tung ling 07 b g rianchutin kloin: = 2.841.150d -181.350d) NqTK 334:(3.022-500d d )2 d C T K l l z : ( 2 0-01d8 = * lhan ChiNu6i (NrenVien) -IIcsii?c ld:3,860 - Phucapchtc v! ld:0 Nhuv{y danludg rhing 07phdilln chocbnNudicbuakich BtlXH, BSYT D: ( 3,860+0) x 650.000=2.509.000d *Cuclrich nop bHXH, BHYT, KPCD'io qui BHXH,qui BHYT, qui c6nsrloin t€n tdngiiad lldg AnhTruyanduschdonsli : 2.509-0ood *15%) = 376.350.i -TrichBHXH(l5%);(2.509.000d *2%) =50.180ii -trichBHYT(2%): (2.509.000d *2%=50.180i1 'TrichKPCD{2old): (2.509.000.1 +50.180d= 476.710i1 Cong= 376.350ri1+ 50.180.1 t(lIu r,)rBHXH,BHYTvdolvqDscnachnNu6i: ' s%) = 125.450d 'BHXH(5%): (2.509.000d * l% )=25.090d ,BHYT{1ol.): (2.509.000rr Cong:= 125.450it+ 25.090i1= 150.540i1 56tad thschnhcnachn Nu6isrukhikhiurn Brlxrl, BHYTh: + 25.090i1= 125.450it 150.540it Tatllnl khodnnhusaul Tien ludngphnitrnchochnNu6i NqTK 642:2.509.000d C,iTK 334:2.509.000d +CAcknonndcl BI IXII,BITYT,KPCEmaco qw chi Li thaychonhanvien NqTK 642:= 476.710d *15%) = 376.350d c6 TK 338:(2.509.000d SmE:Th4ch Thi Si Bdoczorhtlc tdp tdt Nehiit cvltD:^euin lhjDii Tthth *2%) = 50.180d c6 TK 3382:(2.509.000d '2% ) = 50.180d c6TK33S4:(2.509.d00d +Knoinkhiulri' vaoliin Iumg@HXH,BHYT) ni dAn lien chiu: NqTK 334:150.540d *5%)=125.450d C'j TK 3383:(2.509.000d rl% ) = 25.090d C6TK 3384:(2.509.000d Vays6ien nd chnNudi thucnhadduqchongfiine 07blng lien nsanhdng: = 2.:158.460i1 -150.540t1) NqTK 334:(2.509.000d c6 TK l l2: (2.509.000tr r50.540d)= 2.358.460d l Nsuy; T,n Hme - ( Nhanvien) HOs6lrdg li: 2,340 HOs6phqcir ch'ic!$ li: O Nhr veyrianluqngthdne07phii lii chochnHmg chuafich BHXH,BHYT li: - 1.521.000d + 0) r 650.000 (2,340 scuc trich nop BliXH, B}ryT K?CD vio qut BHXH qut BHYT qut cdngdoio iien 6ng tian luds chnIidrs iluoclu@g ld: I 521.000d rl5% ) = 228-l50tl 'TdchBHXH( l5% ): (1.521.000d *2% )= 30.420d -Tdc[BEYT(2%):( 1.521.000d -TrichKPCD(2%X1.521.0004.2%) - 30j204 + 30,420a1 + 30.420i1= cong= - 228.150.1 288.990i1 Kdu lrtl BHXH,BHYT vio ludnscnachi fluDs -BHXH(5%): (1.521.000d* 5%) = 76.050.r * l%) = 15.210.r -BHYT(l%):(1.521.000d = 91.260i1 + 15.210.r cobsr= 76.050ir s6 tianrhucranncnachnHunssaukhi khin lri, BHXH,BHYT h; 0+dl l d= d Tadi.hkhoh rus.u: r k n r u m g p n a rt r ac n o D UH U n a NgTK642: l-521.000d Bd" C." Tt's" TApTANe C6TK334:1.521.000d +Cechodn rrichBHXHjHYT,KI,CD nn co quu chi 1ri thaychonhanlitn NqTK 6,12:288.990d 228-150d c T K 3 8(: 0 d 1) 5=% c T K 3 r ( 0 0)d-1 23% 0.420d c T K 3 r ( 0 0)d=' 23%0 d +Khoinkl6u d vnotin luog(BHxE,BI IYT) niLnhAnvienchiu: NsTK 334:91.260d *5%) = 76.050.1 C6TK 3383:(1.521.000d C dT K 3 4(:1 - 0* l0%d ) = l l o i i Viy s6tiannrdchnHure thvcnnin duocrrcnsthins 0? birS fan ngnnhins: -91.260d) = 1.429.740.1 NqTK 33,r:(1.521.000i1 -91.260d) = 1.429-740d C6TK il2: (1.521.000.1 * l rin MinhI Iuy- ( NhanVied) ge s.jluog Ii:2,340 H€s6pln c6pchic v! li: Nlu v4yiian luddgrhang07phditri choAnl HuychuatrichBHXH,BHYTliL: (2.340 + 0) x650.000- 1.521.000d 'cuc lrich.6p BHXH.BHYT,KPCD!,Loqui BHXH.qut BHYT,qui cdnsdoin ten 6ng tib luog Anh Euy alugchuongli: l 52L000.1 *15%) = 228.150d -TrichBHXH( l5% ): (1.521.000d 12%)- 30.420d -TdchBHYT(2%)i( 1.521.000d = 30J204 -TrichKPCD(2%):(1.521.000d'2%) = 288.990i1 cong= = 228.150d + 30.420i1 +30.,120iI ' K t i u r d B H ) i I B t t Y t \ d o l u o n g c t AH n hu y t 5o/,)= 76.050d -BHXH(5%): (l 521.000.i - B H Y T ( I %()1r 010I % d )- 15.210d + l5.2lod=91.260a1 Cotrg:= 76.050i1 swH:rhlch ThiSi .do rhrc tuL\Lllallip BnD cy!!!I!82!!f!i2j:fu!j!L S6tianrhuclallt ctu Aol Huys.uknilniu rrtBHXH,BHYTldl + l5.2l0d=9l-260d ?6-050d Tadinhkho,innhdsau: Tianlumg pbnilra cboAdr I Iuy N q T K 21: 0 d C T K 3 41: 0 d +Cic khointrich DEXII,BHYT,KI,CDmircd quanchi rn draycho anvien NqTK 642:288.990d C 6T K 3 : ( 0r0l 50% d) =228.150d *2%) = 30.420d c6 TK 3382:(1.521.000d c6 TK 3184:(1.521.000d'2% ) = 30.420d , +Khoinklau lln vio denbore(BHXH,BHYT)ni dlin li€n chiu: NqTK 334191.260d +5%) = 76.050t1 C6TK 338j:(1.521.000d d) = l5.2l0d C 6T K 3 4(:1 0x0l % Vays6riannd AnI IIuy thvcnhid doqctronsrhine07 bins tianneanhlng: -91.260d) = 1.429.?40.1 NqTK 314:(1.521.000.1 C 6T K I l : ( 0- 901d d )1= d : DonnThi Kin Loan- ( NhanVi€n) Hl9s6lumg ln:2,340 I I€s6phucnpchfcv! li: Nhuviy tiin lwng tb6Dg0?pbeitrachochi Lom chvdki.h Bl.lxH, BHYTldi = 1.521.000d (2,140+ 0) x 650.000 cuc trich nop BHXH BHYT, KPCDllo qui DHXH,qut BHYT, qut co.s doin irenl6nsti€nluonechiLoadduqchdds li: 1.521 000d rl5% ) = 228.150d -TrichBHXH( l5% ): (1.521.000d *2% )= 30-420d -TrichBEYI (27o): ( 1.s21.000d 'TrichKPCD(2%)(1.521.000d.2%) = 30.420i1 Cong= = 22t.ttou + 30.420it+10.420d=288.9900 SW:Thq.hIhisi ,Kldu lrn BHXH,BHYT vAoludg cnachi Loan * 5%) = 76.050d ,BHXH(s%): (1.521.000it + 1%)= l5.2lod -BtlYT(l%)r(1.521.000d cong:= 76.050it+ 15.210i1= 91,260.t S6denthucldnhcu chi LoEnsaukli knAut.n BHXH,BtlYT b: + l5,2l0d= 91.260d 76.050d TadinhkhoAnnhusaul Tianldos phii ira chochi Lom NqTK 64211,521,000.1 c T K 3 41 : 521.000.1 +Crckho,inl.ich BTiXH,BITT,KPCOnA cdquanchi Li thaychonhanvien N q T K6 : 8 9 d c T K 3 E(:1 0r l05d%) = 2 d C 6T K l i : ( 0 d ')2=%3 d c6 TK 3384:(1.521-000d*2%)= 30.420d +Khoitrkhiu tnr vAodanlums@HXH,BEYDon nlan vienchiu: NqTK334:91-260d c T K 3 r ( 0 )d=' 57% 6.050d +l% ) = 15.210d C6TK 1384:(1.521.000d Viy s6ticn mdchi Loanihyc nhAnduqclrongthdns07 bine tar nganhAng: = 1.429.7 NqTK 334;(1.521.000d,91-260d) 40d c6 TK r12:(1.521.000d,91j6ar=r.429.'1404 r Nguy€nThi TnuDme ( NhAnvi€n) Hi s6lu@s li: 1,860 HCs6ph! cip chtc v! liL:0 Nhuv$yddnl@nslhdng07phAitli cbochi DungchudtrichB[D(H, BHYTB: (1,860 + 0) x 650.000= L209.000d c\rc irich n6p BlIxH, BHYT, KICD vdo quy BnxH, qui BHYT, qut c6ngdoin ttu t6ngiidn luoig chi Dung duqchuhg D: L521.000d Btio Cno TLrc fAo T61Nphi cvED:Npa$, ThtDt6mMhh -TrlchBHXH( 15%):(l-209.00011*15% ) = 181.350.t -TrichBHYT(2%):( l209-000n'2ol= 24.r80d -TrichKPCD(2%):(t.209.000 = = 24.180t d r2o/d) Klliu rruBILY,H BHYt \ao lumec,iachiDus -BrDG(5%):(1.209-000d 5%)- 60.450d -BHYT(I%):(1.209.000d lold)= 12.090d Cong:= 60.450i1+ 12.090i1= 72,910iI s6 fan thuctanncnt chi Dunesaukni khiu trn BHZIH.BHYT E: - 72.540d 60.450d+ 12.090d Tadinhkhoio nhusau: Ti.tr luongphnikd chochi Dmg NqTK 64211.209.000d C6TK 33i: 1.209.000d +C6ckloan tich BHXH,BHYT,TCD mdcoqh chi tr, thaychonhanvien NgTK 642:229.710d rl5% ) = l8l.350rt C6TK 338:(1.209.000d *2ol.)- 24.180d C6TK 3382:(1.209.000d c6 TK 3384:(1.209.000.i*2%)= 24.160d +Knodnkhiu trit yiLoiian lumC{BHxH.BHYT)nA dan vienchiu: NqTK334:72.540d '5% )= 60.450d c6 TK 3383:(1.209.000d C6TK 3384:(1.209.000d.1% ) = 12.090d voy s6lian eA chi Dung thucnl6n rluqctrongrh6ng07 bing riin ngenhAng: = 1.136.460d NqTK 334r(1.209-000.172.540d) = 1.136.460.1 C6TK 112:1.209.000i172.540d) * Tijng'fti xuan DAo- ( Nhanvien) Hes6luoe In:1,350 H€s6phuc6pchtc v! b: ad" Cd Tt"!" r.p Tit N?h Nhuveydanluongthnng0?phnitri choct DJochualrich BHXH,BqyT ld: (1,860 = 8??.500 + 0) x 650.000 {i rclc rich nop BIlx[, BHyl KPCDv,o qut BIIXH.qui BHYT,qn, cong doenren t6netianluo.s chiEdo duschuonsli: 8?7.500 d -TrichBHXH( l5olo d *t5yo) = 13r.625d ): (877.500 -TrichBHYT(2%)l{a77.50a d*2yn)= t't.55ua -TrichKICE (2%)i(877.500 (t '2%) = = t7.55,,r1 Cong= 131.625d +l?.550i1+17.5S0d= 166.?25d Khlu trnBHXH,BHYTvdotuonscna cbiDno -BHXH(s.r)r = 43.8?5it (87?.500.t* 5olo) -BHYT(l%):(877.500 rt, l%) = 8.775it = 52.650at Cong:= 43.875a1 +8,775.1 , 56ti€nthvcEnhcnachiDio saDkhil{niuki BrIXH,BHyt la: = 52650d +8,775d 43,875d Tddjnhl6oin nlu saul Tianl@nephailni chochiDung Nq TK 642: 877.500 d C6TK 334:877.500 d +C6cklodn tich BrIXH,BIIYT,KTCDmacoquanchi lld thaychonhanvien Nq TK 6421166.725d c T K 3 8(:8 7 0 i * 5_%t)3 l t t c T K 3 2(:8 7 0 d * 2) =% 5 d C6TK 3384:(877.500 it *2%)= t7.s5ad +KhointhAutru! o tianludB(BHXH,BIiyT) mdnhinvieDcbiu: NqTK 314:52.650.1 C 6T K 3 3(:8 7 d0 *5%)= 43.8?5d * ld% ) = ? d c T K 3 4(:8 7 0 ab cet Thr" ru rh Nshap cwp, vey s6ti6nnd hi Dno lhucnhin ddqcrrcnsthins 07 b;s danns6nhine: N q T K 3 4(:8 ? ? d0 - j o d ) =S d d2 - 18)2=4 d C T Kl l : ( 7 0 r v0 vtu Hnng- ( NhanVien) HCsiilums b:3,6?0 Ite sij phudp chtc vu li: o Nhuvayrianludg finng 07plni bi choVnnIlnng chuaIrichBHXH,BLtyT h: ( 7+00 ) x 0=02 0 d lcro trich nop BHXH, BEYT, KPCDlio qui BryJI, quy BHYT, qui c6ng dointen tdnstianludnevdn snng duqcbudg liL:2.385.500 d -TrichBHXH( 150/0 d *l 5%) = 357.825 d ): (2.385.500 -Td.bBHYT(2%):(2.385.500 d 12%)= 47.71011 -TrtchKPCD(2%):(2.385.500 d+2%)= 17.'110d + 47.7101+ CQng=357.5ra0 47.110d= 453.245d Khiu ki BHXH,BHYTlno lrdsciaVanHnng * 5oA)- 119.2'156 -B[L\H(5%): (2.185.500d * l%) = 23.855i1 -BFYT(l%):(2.385.500d = 143.r30.t cotrg:=119.275.t + 21.855it sd rienrhrJ Enhcia vin Hnngsaukhi khiu tfu Bnxs, BHYT hl + d2 5 d1=4 d 119.2?5 Tadinhkhodnnhusau: Tiin lumg phii ili cl,oV,n Hn.C ., Ng TK 642: 2.385.500.1 C'i TK 334r2-385.500 d +cnckhointrichBI IXH,BHYT,KPCEmi co qu.n.bi ln] thaychonhanvi€n No TK 642:453.245d c6 TK 138:(2.385.500 d l5% ) = 357.825d CdTK3382:(2.385.500d,24 %7).=7 C 6T K 3 4(:2 0 d t)z=%4 ? ? l d SmE:Thqchrhi S BdoCnoThd mD rfu Neti evED:Npu$n 1:hlDiAmni +Kho& kheutrir vdoti6n lu@C(BHxIt,BHYT)nA nhenvi€nchiu: NgTK 334: c6TK 3383:(2.385.500 d *5%) = 119.2?5d c T K 3 4(:2 0 d * l %2) =3 5 v6y s6ti€nmaVIn Hnns$ua nhanduqctro.s thtns 07bing tianngenhdnsl = 2-242-370n NqTK 334r(2.385.500 d- 143.130d) c6 TK r r2: (2.385.500 d - 143.r3Aq= 2.242.3'706 J Nguygn'[ri sim - ( Nh6nVi€n) EFsorumgra:r,)dL Hes6phuqip cbi! vp fiL:0 Nhulay Gn luongl,h6rg07lhdi chochi sin chuarrichBHXH,BHYT br 0,581+ 0)x 650.000= 1.027.650d cqc tich n6p BID(H, BrrYT, KPCDlio qui BrrxH, qut BHYT, qDt c6nedoa, hcnt6nstih lu@gChi sin duqchvds liL:L027.650d -TdchBHXH( l5% ): (1.027.650d.15% ) = 154.148d *2% ) = 20.553d -Tri.hBHYT(2%)r (1.02?.650d -Tri.hKPCD\2%):( 1.027.650d +2o/r)= 20.5536 cotrs=154J48d +20.55!il+ 205530= 19s.254d +Xtfu trt BHXH,BtryT vnoluonscdaChi Sin -BID(Il(silo): (1.027.650d, 5%) = 51.382d -BlryT(lol):(1.027.650d' l%) = 10.2?7d - 61,659a1 Cong:{r382il + 10.277d 56ti6nthtc len! cnaChi Simsar lni khiu trn Br H, BHYTBl Tadhh khoiinnhusau: Tianlumg phnitrn chochi sio Nq TK 642: 1.027.650.1 c6 TK 33411.027.650d uaoc,to Tt'| rAp rA Nshi +Cncthoantrich BHXH,BHYI,K?CD'nd coquanchi txi thayclo nhanvien Nq TK 642:195.254d c 6T K 3 8(:1 - 5* 105d%) = d x2%) = 20.553d c6 TK 3382:(1.02?.650d x2%) = 20.553d c6 TK 3384;(1.027.650d +Khointiau trn riLotien lume(BHxH,BHYDmanhAnvicnchiu: Nq TK 3341 61,659d c T K l l : ( ? d )5- %5 d *l% ) = 10.277d c6 TK 3384:(r.027.650d Viy s6tien.'d chi Sin rhtrcnhAntluqclrongrh6nA07b;.e tiannganhing: - 6t.659d) = 965.991ii NqTK 334:(1.027.650d , = 965.991it - 61.659d) c,: TK 112:(1.027.650d + TruoneThi H6neven - ( NhanVien) H €s 6l r q e b : , HCsdphuce! clfc vr In:0 Nhr vayfiin ludlg rb{ns 07ph6itrn chochi ven ch@lrich BttXH, BHYT IA: = 1.02?.650d (l,5El+ 0) x 650.000 *cuc trich nop BsxH, BHYT, KrcD lno qui BHXH,qui BsyT, qui c6nsdoAn tr€nl6ngri€nlrme Chi Vnn dugchudneli: L027.650r1 - T r i cB h H X H( l %) : ( 5* 05 d %) = d -TrichBHYT(2%);( 1.027.650d 12a/r)= 20.553d -TrichKPCD(27t:( 1.02?.650d12"/o) - 20.553d cons=15,1.148i1 +20.s$d+ 20.553i1= l9s.2s4d 'Khiu trnBHxrl, BHYTvnoluhg cnacni Van * 5%) = 51.382d 'BHXE(5%): 0.02?.650d ,BHYr(1%)r0.02?.650d + l%) - 10.2?7d = 6l,65til + 10.277i1 Cing: =51.382i1 smu:Th4.h TItiSi BnoCdorh4 TADf6t NzhE SOti€nthrc knn cnaChi v6n saukni kltiu t.n BrD