- Kat chnyan tian luons c6ng nlan
kio klic cdn phdi tri
Taikhoan 334 'Phditrdnguoi lao d6ng"cd - Tni khonn 3341: lbiitd c6ngnhan viCn.
-Tdi klodD 3348: thni lni nguoi lno d6ngklac. 2.2.:l NguyOn tic h?ch to6n.
IK ]]4
., Ke ToAn Ti€n Luong Vd Crc khodn Trich Theo LL'ong THO8HKrc
Toan b0 c6c khoitr thr .h4p cna ncui,i 1& dong lrcng doanh n$iep phAidwc hqcb to,n qu lai khodn phai lF c6ng Dban vi€n . dwc hqcb to,n qu lai khodn phai lF c6ng Dban vi€n .
Chi phl tidn ludng, tian cong cAn duorc hach lo6n chinh x6c cho tUE d6inrqrg chiu chi phi ton8 k', nrqrg chiu chi phi ton8 k',
Th\rc hien dnns phdp ICnh thue fiu nnap ddi vdi nsttdi c6 thu nhip cao vac.!c vnn ban lu6ng d5r vi ch6 dO beo bi6n xe hoi, bao hiCm y G d6i v6i neudi lao c.!c vnn ban lu6ng d5r vi ch6 dO beo bi6n xe hoi, bao hiCm y G d6i v6i neudi lao dEne.
2.2.5 Phuong pbnp k6 toin orot s6 nghiop v'! chn y6n.
Khi tqm ring ludg cho c6ng nhnn vien. cd, ct veo s6 tien ihvc chii phatr6nh s6 tian chi an !ds, k6 lodn gli: 6nh s6 tian chi an !ds, k6 lodn gli:
Nq 334 PhAi ha c6ng riAr vien.
c6 I I I si5 tiAn thrtc chi bing tiin m{t.
C6 1 12 56 tidn th\rc chi bins tia. 8di ngan hang.
cu6i rhdng cdn crt vao chtns tt kd rodn c6 li€n quan, Up bang phan bd nanlwng vdo cec d6i uqng cbiu chi phi cd lien quan, ka torn 8Ii: lwng vdo cec d6i uqng cbiu chi phi cd lien quan, ka torn 8Ii:
Nq 241 Da! tu xAy d\tng cq bd.Nq 622 Chi phi nhen c6ng lrvc tiep, Nq 622 Chi phi nhen c6ng lrvc tiep, Nq 627 Chiphi sdn xuh chung. Nq 635 Chi phl tai chinh.
Nq 641 chi phi b0 ph6n bdn hdng.Nv 642 Chi phi qudn li dodh nghiep. Nv 642 Chi phi qudn li dodh nghiep.
C6 334 PhAi td cons nnen vien.
Hang rhirg rrich BH)<l{, BHYT, KPCD tinh vao chi phi, kd to6n chi:Ng 241 Dau tu x6y dlmg co bs. Ng 241 Dau tu x6y dlmg co bs.
Nq 622 Chiphi nlan c6ns rtuc riep.Nq 62? Chi lhi sAn xudt chung, Nq 62? Chi lhi sAn xudt chung, Nq 635 Chi phi tai chinh.
Nq 641 Chi phl bO !hq, be hdns.Nq 642 chi phl qud It domh rehiCp. Nq 642 chi phl qud It domh rehiCp.
KC To6n Ti€n Ludng Vn Cec khoat Trich lheo Luong IHosHKrc
C6 3382 Kinl ?hi cong tlodn.C6 3383 BAo hicn xa hEi. C6 3383 BAo hicn xa hEi. c6 33E4 BAo hidn y t6.
Eane ki, theo quy dlnh hiCn hdtt, khiu tn bdo hidn xd h6i, bdo hi6tu y t€'do tidn ludg lltai td nsrdi lao dong. ke to6n ehi: 'do tidn ludg lltai td nsrdi lao dong. ke to6n ehi:
Nq 334 Phai lrd c6ng nhan viCn.C6 33$ Bao hfm xa hoi. C6 33$ Bao hfm xa hoi. C6 3384 Bao hi6n y ta.
Phdn tuh bAo bi€m xa hOi pbai tr, ttuc ti6p cho cong nlan vi€n nnu 6n dau,thai sei, rai netr lao don8, k6 torn ehi: thai sei, rai netr lao don8, k6 torn ehi:
Nq 3363 BAo hi€m xi hOi.
C6 334 ?h& 1re c6ng nnan viCD.
Cdn ct vdo bing lhoi ro6n lian thuo.s cho caDg nhan vieD tU qut khen
Nq43ll Qui krten thutng.
C6 334 Phai t6 cong nhen vien.
KhAu trir trdg ota c6ne trhan vi€l c{c ldodn t?m Ltng chua thdh 1oAn, c6ckhoen bd, thudng. riin pher nq phiii thu knrc. \e bAn th,: khoen bd, thudng. riin pher nq phiii thu knrc. \e bAn th,:
Nq 334 Phai lra c6!g nndn vien.C6 141 T+n fng, C6 141 T+n fng,
C6 1388 C6c ldodn nq lhai lhu khdc.
Khdu trn thua lhu d6p cd nllan d6i vdi ngudi c6 thu nhAp cao, ka totu ghi:Nq 334 PhAi ird c6ng nhan vian. Nq 334 PhAi ird c6ng nhan vian.
c6 333 5 Thud thu nlap d6i vdi nsudi co lhu rhop cao.Xni thdh 1060 luong cdn l4i cho nh6l vien: Xni thdh 1060 luong cdn l4i cho nh6l vien:
Nq 334 PhAi tre c6ng nnan vien.
c6 I 1 I s6 fian lhlrc chj bing tian mdt.
C6 I 12 56 tian lhsc chi bing tiCn gdi ng6n hing.
SN khi pbdt lMg. c6c knoAn ludng nA an viCn chtra l6nh:
N9 334 Pheili c6ngrho vi€n.C6 3388 Phdi iln phni n6p khdc. C6 3388 Phdi iln phni n6p khdc.
T.ui'ng hqp ra luons bing sni phim, hdng hda cho c6ng nhen vien, d6i vdis,in phim, hdne h6a cl,iu tI$ cTcT tb€o pbudig phlp kliu tn: s,in phim, hdne h6a cl,iu tI$ cTcT tb€o pbudig phlp kliu tn:
Nq 334 Phii ftn c6ne nhan vicD ( Tijne sid rri thaDh to6n).c6 5 L 2 Doann thu n6i bO( Gi6 bao chua c6 thu6 GTCT). c6 5 L 2 Doann thu n6i bO( Gi6 bao chua c6 thu6 GTCT). c63331Thu6 GTGT ph,ti n6p.
D;i \ dr sin phln. h:ng ho'.h u rhui u I (, I rhco phuotrg ptdp Fvc riEp:Nq 334 Phni fi c6ng nnen lien ( T6ng git ld thann lodn), Nq 334 Phni fi c6ng nnen lien ( T6ng git ld thann lodn),
C6 5l2DoanhrhDn6ib6( cii bnn di c6 rhu; GTGT).
2.2.6. sa da, t6ns hqp.
Ke Toin Ti€n Luo.g Vd C6c khoin Trich Theo Lusng THO8HKIC
s o D d H A C H T o a N . a . K H o i N p H , \ r r R i . d ^ c ! H A N v L d NT K 6 2 2 T K 6 2 2 T K l4 t , 8 8 , l l 8 , ll l r K r r 4 r K | | t , L t 2 (6) o) TK ]]5 IK 627 T K 5 I 2 ' t K @ t , 6 4 2 rK.l.ll T K 4 ] I ntN rAiv v)N rK.ll8.l
KC ToAn Tian Lumg vn C6c knoAn Trich Theo Lumg THosHKrc
(1)Tian lddng ptaitrA c6ngnha. sei xua'l.
(2)Ti€n lrdigphiirr, nhan vi6nphan xLr0ng sid xuat.(3)Ti6n lrdns phili ra cNv b,ih hnng, QLDN. (3)Ti6n lrdns phili ra cNv b,ih hnng, QLDN.
{4) Tinh thddng cho CNv,(5) BHXH phAi tri choCNv. (5) BHXH phAi tri choCNv.
(6) c,ckhoan knin dvaolLld.g cNv.
(?) Tbanh to6n lddng rn ciic khoin khlc cho CNv blngTM, TGNE(8) T.A lLrdnS brns sa. phdnr. (8) T.A lLrdnS brns sa. phdnr.
(9) Thud GTGT phili nop.
(tO)Trlchr(dc da! lddng nehi ph€p cho CNSX,(11) Tr; lddng.ho CNSX ngbi PheP. (11) Tr; lddng.ho CNSX ngbi PheP.
23 K6 tonn cic khonn bicb fb€o lwng.
2.3.1Noi dungcic khonn trich theo lmng.^) Quj bia hinrd h6i. ^) Quj bia hinrd h6i.
QLj BHxrl .a kho.:n ric_ du^. rrh lp lheo ri .e out d la 2000 ra,' rdn8qut luong thvc t6 phdi rd cho loin bO c6n bO c6ns nhan vien cu dodh nchiep qut luong thvc t6 phdi rd cho loin bO c6n bO c6ns nhan vien cu dodh nchiep nhim sinp dd h9 vd nfi tilh thir va var cbdt uong cAc tuins hq! cl{v bi 6m dau. rhaisan. tai n?n, nat snc lao ddng.,,
Quy BHXH duqc bnnr t}inh do vi€c lrich lap rhco ri lC quy dlnn tfCn tianluoe phni tIA cNv lrong k', Thco chd d6 bien himh, hiLng tndng doanh nghicp luoe phni tIA cNv lrong k', Thco chd d6 bien himh, hiLng tndng doanh nghicp
KC To6n TiCn Luong VA Cdc khoan T ch Theo Luong THOSHKTCtii:n hAnh fich lap qli BHXH thco ri li 20oZ lren tdDg s6 tidr luds rhuc t6 phAi tii:n hAnh fich lap qli BHXH thco ri li 20oZ lren tdDg s6 tidr luds rhuc t6 phAi trd c6ns nhan vien rong $In;, mng d6 15% unn vao chiphi san xuar kinl doanh cua cac d6i tumg st dune lao dons. 5% trn lio l!q.e cna neui'i lao ilons.
QDi BlDalI drdc trich liip nnim l|d cip c6ng .n,n licn c6 than gia ddngg6p qut rong trudig hqp ho bi m6t kh6 nine lao d6De, cu lhe: g6p qut rong trudig hqp ho bi m6t kh6 nine lao d6De, cu lhe: