CC DNG BI TP MU BO HIM

Cu 1: Mt l hng tr gi 2.000.000 USD ( gi CFR ) c bo him cho ton b gi tr cng li c tnh

10%, t l ph
l 0,5%. Yu cu: xc nh ph bo him cho l hng? (Kt qu ly trn s).
Ph bo him = (C+F) x (a+1) x R/(1-R) = 2.000.000 x (1+0,1) x 0,05/(1-0,05)
Cu 2: Mt ti sn tr gi 10.000 USD c mua bo him ng gi tr, vi iu kin min thng c
khu tr 1.500
USD. Trn ng vn chuyn, ti sn b thit hi tr gi 8.000 USD do ri ro c bo him gy ra. Yu
cu: Tnh s tin
bi thng ca cng ty bo him theo nguyn tc bi thng c min thng?
S tin bo him = 8.000 1.500
Cu 3: Xe khch Y b tai nn thit hi vo ngy 01/06/2002 (li hon ton thuc xe khch Y) :
Chi ph sa cha xe: 60 tr
Hnh khch th nht b thng, chi ph iu tr : 18 tr
Hnh khch th hai b thng, chi ph iu tr : 15 tr
Li xe Y b thng, chi ph iu tr : 10 tr
Yu cu: Tnh s tin bi thng ca nh bo him theo hp ng bo him trch nhim dn s ca ch
xe c gii i vi
hnh khch vn chuyn trn xe? Bit ch xe thc hin ngha v bo him bt buc mc trch nhim
30tr/ng/v v
ti sn/v.
S tin bi thng ca nh bo him = 18 + 15
Cu 4: Mt hp ng bo him c s liu sau:
Gi tr BH: 10.000 USD
S tin BH: 8.000 USD
Mc khu tr 5% gi tr tn tht khng thp hn 500 USD
Gi tr tn tht 3.500 USD
Yu cu: Tnh s tin bi thng ca nh bo him trong trng hp ny? Bit rng mc khu tr c
p dng sau khi

p dng iu khon bi thng theo t l.

Mc khu tr = 0,05 x 3.500 = 175 <500 (v khng thp hn 500 USD nn ly l 500 USD)
S tin bo him = (3.500 x 8.000/10.000) 500
Cu 5: Khi k kt hp ng BH, ph bo him m ngi tham gia bo him np l 120.000 ng. Mt v
tn tht xy ra,
thit hi l 2 triu ng. Do xc nh li mc ri ro, ngi bo him xc nh mc ph l ra ngi
tham gia bo him
phi np l 150.000 ng. Mc min thng c khu tr 100.000 ng. S tin bi thng ca ngi bo
him l bao
nhiu?
S tin bo him = Tr gi thit hai x (S ph np/S ph l ra phi np) . V y c mc min
thng nn
tr i 100.000.
STBT = [ 2.000.000 x (120.000/150.000) ] 100.000 = 1.500.000 ng
Cu 6: Cng ty lng thc thc phm X nhp khu 400.000 bao bt m tr gi 3.200.000 USD. Ch hng
mua bo him
theo iu kin bo him A (QTCB 1998) trn ton b tr gi l hng l 3.520.000 USD. Khi hng v n
cng b h hng
nh sau:
7.000 bao b ngm nc, trong 5.000 bao b h hng hon ton, 2.000 bao b gim gi tr 30%.
3.000 bao b rch v gim gi tr 30% ( vn n ghi ch bao b mc, mt s b rch)
Ch hng yu cu cng ty bo him bi thng 88.000 USD tr gi hng h hng.
Yu cu: Tnh s tin bi thng v hng ha ca cng ty bo him cho ch hng? (khng k chi ph
gim nh)
STBT = [(5.000 + 2.000 x 30%) x 3.520.000] / 400.000 = 49.280 USD
Cu 7: Mt ti sn tr gi 10.000 USD c mua bo him vi s tin 8.500 USD. Trn ng vn
chuyn ti sn thit
hi tr gi 8.000 USD do ri ro c bo him gy ra. Yu cu: Tnh s tin bi thng ca cng ty bo
him theo quy tc
bi thng theo t l ?

STBT = 8.000 x 8.500/10.000 = 6.800 USD

Cu 8: Mt ti sn tr gi 20.000 VTT, c bo him bng 2 hp ng bo him:
Hp ng 1: STBH = 8.000 VTT [2]
Hp ng 2: STBH = 14.000 VTT
Tn tht l 11.200 VTT
S tin bi thng ca mi hp ng l bao nhiu ?
@Ch :
~ Nu STBH ca 2 hp ng < TGTS th STBH hp ng 1 = GTTH x (STBH1 /GTBH)
Tng t : STBH hp ng 2 = GTTH x (STBH2 /GTBH)
~ Nu STBH 2 hp ng > TGTS th l bo him trng
y v STBH 2 hp ng > TGTS --> l bo him trng. Cn tnh nh sau:
STBT ca tng hp ng = TGTH x (STBH ca tng hp ng / Tng s tin bo him ca cc hp
ng)
- STBT ca hp ng A: 11.200 x (8.000 / 22.000 ) = 4.080 VTT
-STBT ca hp ng B: 11.200 x (14.000 / 22.000) = 7.140 VTT
-Tng = 11.220 VTT
Cu 9: Cng ty Vinafood nhp khu 10.000 tn bt m, gi tr ghi trn ha n thng mi l 2.500.000
USD. Chi ph
vn chuyn do ngi mua chu l 60.000 USD . T l ph bo him l 0,3%. Cng ty mua bo him
cho l hng theo
gi CIF cng li c tnh 10%. Yu cu: Tnh ph bo him ca l hng bt m trn? (Kt qu ly trn s)
Ph bo him = [(2.500.000 + 60.000) x (1 + 10%) x 0,3%] / (1 0,3%) = 8.473 USD
Cu 10: Tai n xy ra gia 2 xe A v B, gy hu qu cho xe B. Xe B b thit hi nh sau:
Thit hi thn v: 200.000.000 VN
ng c: 200.000.000 VN
Chi ph ko, cu xe: 5.000.000 VN
Yu cu: tnh s tin bi thng ca bo him trong v tai nn trn. Bit:
Xe B ang tham gia bo him thn v xe vi s tin bo him bng 100% gi tr b phn tham gia BH.

 Theo bng t l cu thnh xe, b phn thn v chim 60% gi tr xe

V bo him thn xe l 100% nn STBT = 200.000.000 VN
Cu 11: Trong tai nn xe my, ch Hoa b gy chn, chi ph iu tr ht 1.000.000 VN. Ngi i xe my
ngc chiu c
li hon ton. Ch Hoa ang tham gia hp ng bo him tai nn ngi ngi trn xe vi s tin bo him
10.000.000VN/ch ngi/v. T l tr tin bo him thng tt c p dng vi gy xng l 20%.
Yu cu: Xc nh
khon tin bi thng ca ngi i xe my ngc chiu v khon tin ngi bo him tr cho ch Hoa
trong v tai nn
trn?
Tng STBT = 1.000.000 + (10.000.000 x 20%) = 3.000.000 VN
Cu 12: Mt hp ng bo him c s ti liu nh sau:
Gi tr bo him: 10.000 VTT
S tin bo him: 9.000 VTT
Mc min thng c khu tr: 10% gi tr thit hi khng thp hn 1.500 VTT
Tn tht: 5.000 VTT
Ngi bo him phi bi thng s tin l bao nhiu?
Mc min thng = 5.000 x 10% = 500 < 1.500 nn ly 1.500
STBT = [5.000 x (9.000/10.000)] 1.500 = 3.000 VTT
Cu 13: Anh Bnh l cn b cng nhn vin chc thuc B Giao thng vn ti b x gan c chng, phi
iu tr ht 60
ngy (trong 18 ngy l ngy l v ch nht). Tin lng lm cn c tnh bo him x hi ca anh Bnh
trc khi ngh
m l 550.00 VN. Thi gian lm vic 26 ngy/thng. Yu cu: Xc nh mc tr cp m au m anh
Bnh nhn c?
(kt qu ly trn s).Bit rng: X gan c chng l loi bnh cn iu tr di ngy theo danh mc y t .
Mc tr cp m au = [(550.000 x 75%)/26] x (60 18) = 666.346 VN
Cu 14: Cng ty Vinafood nhp khu 10.000 tn bt m, gi ghi trn ha n thng mi l 2.500.000
USD. Chi ph vn

chuyn o ngi mua chu l 60.000 USD. T l ph bo him l 0,3%. Cng ty mua bo him cho l
hng theo gi
CIF cng li c tnh 10%. Yu cu: Tnh s tin bo him ca l hng bt m trn? (kt qu ly trn s)
STBH = 2.500.000 + 60.000 = 2.560.000 USD
Cu 15: Thng 1/2002 xe t ti va vo 1 ngi i xe my lm ngi ny b thng nh v thit hi nh
sau: ch ph iu
tr ht 200.000 VN, xe my tr gi 32.000.000 VN h hi gim gi tr 50%. Xe ti tham gia bo
him trch nhim [3]
dn s ch xe c gii vi ngi th 3 vi mc 30.000.000VN/ng/v v 30.000.000 VN v ti sn/v.
Yu cu: tnh s
tin bi thng ca bo him theo hp ng bo him trch nhim dn s trong v tai nn ny? Bit li
xe t ti l 100%
STBT = 200.000 + (32.000.000 x 50%) = 16.200.000 VN
Cu 16: Trong 1 tai nn lao ng, anh Hi b thng. Theo gim nh ca c quan y t, anh Hi b suy
gim 28% kh
nng lao ng. Theo quy nh ca ch bo him x hi hin hnh, anh Hi c hng tr cp 1 ln
bng 12 thng tin
lng c bn. Lng c bn theo quy nh hin hnh ca php lut l 210.000 VN/thng. Ph cp anh
Hi c hng
l 2,6. Yu cu: Xc nh mc tr cp m anh Hi c hng?
Mc tr cp = 210.000 x 12 = 2.520.000 VN
Cu 17: Ti sn A tr gi 200.000 VN ang c bo him ng thi 2 hp ng c phm vi bo him
tng t nhau:
Hp ng bo him 1 c s tin bo him: 160.000.000 VN
Hp ng bo him 2 c s tin bo him: 120.000.000 VN
Ti sn A b thit hi do 1 ri ro thuc trch nhim ca c 2 hp ng gy ra. Gi tr thit hi 140.000.000
VN. Yu cu:
Tnh s tin bi thng ca mi hp ng bo him?
y l bo him trng do STBH 2 hp ng > TGTS
STBT ca hp ng 1: 140.000.000 x (160.000.000 / 280.000.000) = 80.000.000 VN
STBT ca hp ng 2: 140.000.000 x (120.000.000 / 280.000.000) = 60.000.000 VN

Tng = 140.000.000 VN
Cu 18: Xe B tham gia bo him thit hi vt cht xe c gii ti Bo Vit vi s tin bo him
240.000.000 VN. Xe b
lt , thit hi v chi ph pht sinh nh sau:
D tnh chi ph sa cha xe: 40.000.000 VN
Chi ph ko, cu xe: 3.000.000 VN
Yu cu: Xc nh s tin bi thng ca ngi bo him trong v tai nn trn? Bit rng: Gi tr xe l
300.000.000 VN
v tai nn xy ra trong thi hn hiu lc ca hp ng bo him
STBT = (40.000.000 + 3.000.000) x (240.000.000/300.000.000) = 34.400.000 VN
Cu 19: Trong qu trnh lu hnh xe my, do s sut ch Tm b tai nn gy xng c tay, chn thng s
no kn. Ch
Tm tham gia bo him tai nn ngi ngi trn xe vi s tin bo him 10.000.000VN/ch ngi/v.
Tai nn xy ra
trong thi hn hiu lc ca hp ng. Hi s tin m chi Tm c nhn l bao nhiu? N t l tr tin
bo him thng
tt tng ng vi gy xng c tay l 8%, chn thng s no kn l 20%
STBT = (10.000.000 x 8%)+ (10.000.000 x20%) = 2.800.000 VN
Cu 20: Ch Hoa sinh con u lng v ngh vic hng tr cp theo ch thai sn. Tin lng ng Bo
him x hi
lm cn c tnh tr cp ngh sinh con ca ch Hoa l 410.000 VN. Yu cu: Tnh s tin tr cp thai
sn m chi Hoa
c hng theo ch Bo him x hi? Bit rng thi gian ngh thai sn ca ch Hoa l 4 thng.
S tin tr cp = 410.000 x 4 = 1.640.000 VN
Cu 21: Xe ti A m va vi xe khch B gy hu qu:
Xe A Xe B
V ti sn: -Thn v: 60 tr -Thn v: 120 tr
-ng c: 20 tr

-ng c: 30 tr

V ngi: -Ngi li xe: 20 tr -Hnh khch th nht: 25 tr

-Hnh khch th hai: 8 tr

Li 30%

70%

Xe ti A tham gia bo him b phn thn v ng gi tr ti Bo Minh

Xe B tham gia bo him thn xe vi s tin bo him bng 80% gi tr xe ti Bo Vit
Yu cu: Tnh s tin bi thng ca Bo Minh cho xe A trong v tai nn trn
STBT = 60 tr x 70% = 42 tr
Cu 22: Xe ti X m va vo 1 em hc sinh gy hu qu nh sau:
Em hc sinh b gy xng hm
Chi ph iu tr ht 5.000.000 VN
Yu cu: Xc nh s tin em hc sinh nhn c t cc hp ng bo him? Bit rng: [4]
Xe ti X tham gia bo him trch nhim dn s ca ch xe c gii i vi ngi th 3 mc bt
buc ti thiu
(30 tr v ti sn/v v 30 tr/ng/v)
Em hc sinh tham gia bo him ton din hc sinh vi s tin bo him 10 tr
T l tr tin bo him tng ng vi gy xng hm l 10%
Li hon ton thuc v xe ti X
S tin em hc sinh nhn c = 5 tr + (10 tr x 10%) = 6 tr
Cu 23: L hng my mc, thit b nhp khu t Singapore v Vit Nam tr gi 6.000.000 USD (Tnh
theo gi CIF). L
hng trn ang c bo him bi 2 hp ng bo him c ri ro ging nhau:
Hp ng 1 vi Bo Minh c s tin bo him: 4.000.000 USD
Hp ng 2 vi Bo Vit c s tin bo him: 4.000.000 USD
Trn hnh trnh l hng b tn tht ton b do 1 ri ro c bo him gy ra. Yu cu: xc nh s tin
bo him ca cc
nh bo him cho l hng trn? Bit rng ch hng c bo him c phn li c tnh (li c tnh = 10%)
y l bo him trng do STBH 2 hp ng > TGTS
STBT ca hp ng 1: 6.600.000 x (4.000.000 / 8.000.000) = 3.300.000 VN
STBT ca hp ng 2: 6.600.000 x (4.000.000 / 8.000.000) = 3.300.000 VN

Cu 24: Ch Anh ngh sinh con ln th 2, sinh thai i. Lng lm cn c ng bo him x hi trc khi
ngh sinh con
ca ch Anh l 660.000 VN/thng (Bao gm lng v ph cp). Theo quy nh chi Anh c ngh 4
thng v sinh i
tr ln theo quy nh ti iu 12 N 12/CP (26/01/1995) th thi gian ngh thm cho mi con tnh t a
th 2 l 1 thng.
Yu cu: xc nh mc tr cp m ch Anh c hng?
V ch Anh sinh i v ln ny l ln th 2 nn ch c ngh l 6 thng.
Mc tr cp: 660.000 x 6 = 3.960.000 VN
Cu 25: Mt cn b X thuc doanh nghip Nh nc b tai nn lao ng lm suy gim 30% kh nng lao
ng. Mc
lng ti thiu m ngi cn b c hng l 250.000 VN/thng. Mc tr cp 1 ln i vi trng
hp suy gim t
21% - 30% l 12 thng lng ti thiu. S tin tr cp tai nn lao ng v tr cp m au ca Bo him
x hi cho cn b
X l bao nhiu?
S tin tr cp lao ng: 250.000 x 12 = 3.000.000 VN
Cu 26: Mt ti sn tr gi 600 tr c bo him vi s tin bo him l 450 tr. Ph np mt ln
theo t l ph l
0,4%. Ti sn b tn tht trong thi hn hiu lc ca hp ng vi gi tr thit hi l 100 tr. Khi gim
nh tn tht pht
hin sai st khng c ca ch ti sn khu khai bo ri ro. Nu khai bo chnh xc th t l ph bo
him l 0,5%. Yu
cu; Tnh ton s tin bi thng ca nh bo him trong trng hp ny?
STBT = (450/600) x (0,4/0,5) x 100 = 60 tr
Cu 27: Mt ngi n ng 56 tui, Bo him x hi 26 nm. Mc bnh qun tin lng l 1.000.000
VN. Lng hu
hng thng l bao nhiu?
2 % vi n ng v 3% vi n b.
15 nm u th c 2 u c tnh 45%
V y l ngi n ng nn tnh 2%

T nm 16 n 26 l c 11 nm: 11 x 2%/nm = 22%

Tng s phn trm c hng: 45% + 22% = 67%
M theo quy nh ca Lut lao ng th tui ngh hu i vi n ng l 60 tui, n b l 55 tui. Ngi
n
ng 56 tui ny ngh hu sm 4 nm nn mi nm phi tr i 1%
Vy s phn trm cn c hng 67% - 4% = 63%
Lng hu thng l 63% x 1.000.000 = 630.000 VN
Cu 28: Mt ngi n B v ngh hu lc 51 tui, c thi gian Bo him x hi l 22 nm. Tnh t l
bi thng lng
hu ca b B?

n b t l 3%
15 nm u l 45%
7 nm cn li : 7 x 3%/nm = 21%
Tng s phn trm c hng: 45% + 21% = 66%[5]
Cu 29: Mt ngi n ng v hu lc 60 tui, Bo him x hi 38 nm. Xc nh t l hng lng hu
ca ngi ny?
n ng tnh 2%
15 nm u : 45%
T nm 16 n 38 l c 23 nm: 23 x 2%/nm = 46%
Tng s phn trm c hng: 45% + 46% = 91%
Nhng hn mc ti a l 75% nn t l hng lng hu ca ngi ny l 75%
Cu 30: Anh Bnh ngh m 5 ngy (khng c ngy l, ch nht). H s lng c bn theo quy nh
210.000 VN/thng.
Thi gian lm vic 26 ngy/thng. Hi khon tr cp Bo him x hi m anh Bnh nhn c?
Tr cp BHXH = [(210.000 x 0,2 + 210.000 x 2,64) x 0,75 x 5]/26 = 86.019 VN

Ti ang cng tc trong c quan Nh nc. Ti tham gia BHXH lin tc t thng 11/2003. Ti b m v
nhp vin iu tr t ngy 24/7/2008 n ngy 13/8/2008. Giy ra vin BS ghi ngh 7 ngy sau khi ra
vin (tc l n ht ngy 20/8/2008). Tnh t ngy 24/7 n ngy 13/8 ti ngh 21 ngy trong 15 ngy
lm vic v 6 ngy ngh (T7-CN). Ngh tip 7 ngy t 14/8 n 20/8 c 5 ngy lm vic v 2 ngy
T7_CN. Ti gi h s thanh ton tin ngh ch m au th BHXH tnh v chi tr cho ti:
(2,67*540.000*75%*15)/26 = 623.900. Cn ch ngh dng sc, phc hi sc kho th c tr li
l khng c (theo Lut). Vy 7 ngy ti ngh nh theo Giy ra vin th c thanh ton chi tr ch
nh th no? (C quan ch thanh ton tin lng cho ti nhng ngy i lm thc t, cn li trong thng).
Xin Din n quan tm v tr li gip cho ti vic BHXH p dng chi tr ch nh vy l ng hay
cha? Ti xin chn thnh cm n!