Ee Luong 161 thiéu va long co ban 3.1.1. Lwong t6i thiéu - Luong t6i thiéu la tién Ivong do Chinh phi quy dinh, nguai sir dung lao dang khéng dugc phép tra long cho ngudi laa déng thép hon mi’c Iurong t6i thiéu quy sinh. ~ C6 hai loai lweng 161 thiéu: > Luong tdi thiéu chung (Iuong co so): + 1.600.000d/thang tw ngay 1/7/2020 theo Nghi dinh 86/2019/QH14 (do anh huéng cla dich Covid — 19 nén Iueng co s& chva duge diéu chinh, v4n gil mae efi [a 1.490.000d/thang). + Day la mie Iwong ap dung dé tinh Iweng co ban cho can bd, cing chire, vién chire trong co quan Nha nue, den vi sy nghiép cong lap. viing (cd 4 ving trong cd nude): ho nguéi lao déng trong doanh nghiép ngoai khu vc Nha nuée theo ting vung. + Ap-dung mirc long tdi thigu viing (theo Didu 5 Nghi dinh 90/2019/ND-CP}: ¥ Khéng thép hon mie Ivong tdi thiéu vung déi véi ngudi lao déng lam céng vide gian don nhat; ¥ Cao hon it nhdt 7% so véi mirc Ivong 16i thiu ving déi véi ngudi lao déng lam c6ng viée di Ndi ngudi lao dng da qua hoe nahé, dao tao nghé theo quy dinh tai khoan 2 Bidu nay. Vang | Mé=kona thin nhkt cho cle cbna vite Qbfnarendurite ang on aus heen en gin Gao tga ngh (phat cong thar 7%) 1 4.420.000 déng'thang 4,729,400 dong/thang 2 3.920.000 dang'thang 4.194.400 déngithang 3 3.430.000 déng'thang 3,870,100 dongithang 4 3.070.000 dBngthang 3.284.900 dangftnang ‘éyng mac wong t6i thiéu ving theo dja ban (theo Didu 4 Nghi dinh 9072019NB-CP) ‘Doar nghip oat dong trén dja ban nae th dp curg mée kreng t6ithiéu ving quy Aish 78 dja bin 46, Treenghp doenh nghiip o& Gon vi, chieharh host dora tren ebe da bin eb ‘nie luong ti thiéu ving Khae nhau thi don vehi nan host dong & da ban no, &p dung mtre cong 6 tiéu vang quy aan dl vo! a bane. 2.Deanh ngniep toat dong tong Wu cong nghigp, khu ché xu nm Wer ede ga ban eo mae: wong i thigu ving kh nhau th ap dung hee da ban co misc lvong 6 théu ving cao nt. 3.Doarh ngtigp hogt ding win dla ban c6 sy thay abi tan hoge chia tich ti tam thet dp dung ‘ure lyong 1 they vung quy cinh 461 voi dja ban wae KAI thay ci ten hog chia tach cro ‘88m ti Chinh phi ed quy dah me 4Doanh nghigp host ding tén dia ban durge thanh Kp mei tr mt dis ban hogcnhidu da ban ‘mac Iwong t&i thigu vung kh nhau th ap dng mac Ivong 6 thu wing theo da ban co ‘mic luong ii thiéu ving eao hit. Trubng hep doanh nghigp host dg trén dia ban la thnh ph liye tube tah duge thinh jp mei t# m9t gla banhoacnhiu da ban thud vang I th ap dung ruc luong ti thiéu ving quy Gin d6i voi ia ban thanh phd true thudctinh con ital Myc 3 Phy Ihe ban hanh ker theo Nghidinh ny.- Luong co ban la mus Iweng dengue sty dung lao dong théa thuan vei ngudl lao dong dure ghi cu thé trén hop ding lao dong, la co’ sé" dé tinh tién cong, tién wong thyc Tinh cua ngudi lao déng trong chinh doanh nghiép do. - Khi doanh nghiép xac dinh ltrong co ban phai dam bao khong duoc thép hon mite lurong t&i thiéu ving theo quy dinh cia Chinh phi tai tizng thai éiém, Luong t6i thiéu chung = Luong co ban trong co quan hanh chinh sy nghiép (tire 18 4p dung cho khu ye furéng luong tirngan sach Nha nude). J Luong 16i thiéu chung < Luong i6i thiéu ving ¢ Luong co bén trong don vi hoat dong theo Doanh nghisp | Vi du: Doanh nghigp A thude ving 1 theo quy dinh vé mic long ti thiéu ving iy xc dinh mirc long co ban ma doanh nghiép phai tra cho 1 lao cdng va 1 han vien ké toan? Naim 2020 - Vung 1: 4.420.000¢/thang % Bi vi 1 lao céng trong doanh nghiép A sé c6 mite Ivong thép nhat durge nhan 1a 4.420.000 déngjthang (lao d6ng phé théng, khng qua hoc nghé). % 61 v6i 1 Ké todn trong doanh nghiép A sé o6 mit Inong thép nhét duoc nhén la 4.420.000 + 4.420.000°7% = 4.729.400 dithang (da qua dao tao tir cap nghé {r6 ln, 48 8 nghigp trung op, ca0 dang...) ng lung lao dong 3.2.1. Mike tlén lwong dé tham gia bao hiém *Béi voi khdi hanh chinh sy nghi jo Nha nuréc quy dinh Tién lurong thang déng bat budc = Tién lung theo ngach, bac, cdp bac quan ham + Cdc khoan phy cdp chirc vu + Phu cdp tham nién vugt khung, thm nién ‘nghé (néu cé) Trong a6 2 Tién luong theo ngach = Mite luong co s6'* hé sé long hién hutng Vi du: (4p dung mic long co sé Ia 1.490.000) Kiém toan vién chinh (Céng chic loai A2 nhém 1 bac 1): 1.490.000*4,4=6.556.000 = Phu cdp = Marc Ivong co s6’* hé sé phy cdp hién huongI. nghiép: do don vi quyét dinh Tin iuong thang dong bat bude = Mirc iueng + Phu cdp long + Cac Khodn b6 sung khac Trong 66: 3 Mie Iuong a muc:trong thang long, bang Ivong khéng bao gdm khoan tién tam thém gid, lam viés vao ban dém. Mar Ivong khdng thap hon mirc lwong t6i thiéu viing di vi ngyéi lao déng lim cong vige hoc chive danh gién den. Mac lvong phai cao hon it nhdt 7% so véi mde lwong t6i thigu ving abi véi nguét Iao dng qua Gao tao, hoc nghé, 6 bang cép. > Phy cdp fveng la khodn tién bu dap cae yéu td vé diéu kién lao dong, tinh chat phirc tap cia ong vigc, 5 Céc khodn bé sung khdc la khodn tién ngoai mic lrong, phy dp luong. Luu y: Cac khodn khéng phai déng bao hiém bat buée nhur ti8n thuéng sang kién, tin an gid'a ca, cdc khoan hd tre xang, dién thoal, di ii,... (Khoan 11 Bigu 4 cla Nah] inh 86 05'2015/ND-CP). | @GHI khoan bao hiém bat bude Mire dong bao hiém = Tién juong thang kam cn cir dong BH * Ty I@ trich oe khoan BH “Ty IE trich dang cic loai bao higm bat huge sia cae doi. terymg, BHXH | BHYT BHIN ‘Tong cong, 17.5% 3% 1% 21.5% 13% 1% 7%, TONG 32% Trong dé: 2 BHXH do doanh nghiép déng bao gdm hwu tr 14%, ém dau - thai san 3%, tai nan lao déng bénh nghé nghiép 0.5%. *KPCD do doanh nghigp déng Mure dong KPCB = Tién ivong thang Jam can cir dong BH * 2% “DPC do thanh vién tham gia céng doan dong Mire dong BFCD = Tidn hrong thang lam can cir déng BH * 1% (*) (“)Mirc déng doan phi hang thang tdi da chi bang 10% mtrc lvong co s@Ba... Tinh cac khodn trich bao hiém va phi cng doan Céc khodin théa thuan trén hop déng lao 4ng (tin ten 1 thang) | Tham ip, aaa es sy Phu odp shire wien Luong oa aoe chin | Chie | Trad en , | on vw | nbiim | AT | thoai_| X89 | NtAS | aan Nguyén - eure" 000 2.000] 0 | #60 | S00 | 400 | 1.000) 6 ee 4800 a | 1.000] 730 | 300 | 300 | 0 | Khong ‘Cc khoan phai tham gia BHXH Cac khoan khong phai tham gia we bat bude BHXH bat bude wién Pic | Ple Luong | op Tong | x, | Bien | ya, 7 chine | che | Trach | ToT An | ASR, | Xang | Nha é wy nhigm Navy! 6.090 | 2.000 | a | 8.000 850 | 500 | 400 | 1.000 Van A Nguyén tne | #800] 0 | 1.000 | 5800 730 | 300 | 300 | 0 MSR eens tna cone Kinh | Boan: h BH thir vao long Trich BH tinh vao chi phi phi phi Luong nhan vién celia doanh nghiép eng. eding Nhan | tham oan doan wien gia BH {ea DN NLB BHXH | BHYT |BHTN BHXH | BHYT | BTN: Gong gong (8%) | (1,5%) | (1%) (17.5%) (S%) | (1%) (2%) (198) Nguyén Vana’ | 8000] 640 | 120 | 80 1.400 | 240 | 80 160 80 Nguyén 5.800} 464 | 67 | 58 1.015 | 174 | 58 116 0 ThiBPICHIA thu nhap cé nhan (TNCN Thué TNON phai ndp = Thu ahép tinh thud x Thud sudt Thu nhap tinh thud = Thu nhép chiu thud - Cac khoan giam tr Thu nhép ohju thud = Téng thu nhap - Cée khodn duoc mién thud Trong dé ‘2 Téng thu nhap la ting cae khoan thu nhap gdm tién Irong, tién céng, tién thi lao va cao khoan thu nhap khdc 66 tinh chat tién Ivong, tién cdng ma ngudi ndp thué nhan dugc trong ky (bao gdm cac khoan phy e4p, tro cap, 3 Luat Thud TNCN). 2 Cae khoan dupe mién thud gdm: + Tign an gia ca, An trua (khong vot qué 730.000d/thang). + Mc khoan chi van phéng phém, céng téc phi, dién thoai, trang phyc (khong vuot qua 5.000.000d¢ngudiinam). + Tién thué nha tra thay khdng vugt qua 15% ting thu nhap chiu thud, theo qui dinh tai Bidu + Tién kam thém gi¢’ vao ngay nghi, [é, 1am viée ban dém durgc tra cao hon. + Khoan tién dam hiéu, hi khéng qua 1 thang Ivong binh quan thy té thyc hién trong nam tinh thué cia doanh nghiép. + Tién mua bao hiém strc khée, bdo hiém tl ky. (khéng cé tich lay vé phi). + Tién mua vé may bay khdr hdi cho nguéi nude ngoai vé nude 1 knit nam. + Mot s6 khodn mién thué khdc. - Thué suét thué TNCN 46i voi thu nhap ty tién Iuong, tin céng duoc 4p dung thea Biéu thué ly tién ting phan, cu thé ictus PMP ie he eng Phin thu nae Gir reer 4 én 60 Bin 5 5 2 “én 60 an 120 “ren 6 den 10 10 3 Tren 120 dén 216 Tren 10.dén 18 16 4 Trén 246 dén 384 Trén 18 dén 32 20 5 Tren 384 abn 624 Tren 32 an 62 Ey 6 Tien 624 Gen 960 Tien 52 dn 60 30 7 Tien 960 Tren 80 35-Prucra at rit gon theo phy luc 01/PL-TNCN ban hanh kém Théng tu 1 nhu sau: se | oan en a oi Tinh #6 thud phai nop. aang) ich ich? 1 bens 5 Ova Sx INTT ou INIT 2 | tensaén10 40 | o25ua+towrnrt wen swe | 10% TNT 3 | entodinte = 19.—| a.75 a+ t9%INTT ren toi | 15% TNTT 4 ‘Tren 16. dén 32 20 1,95 tnd + 20%TNTT tren tod 20% TNTT - 1 £ 5 Trén 32 dén 52 2 4,75 rd + 25% TNTT trén 32ud | 25% TNTT - 6 | wanszaineo | 20._| 0,75uas sowrntTuen save | som TNTT- 7 Tren 80 a6 | 19,1800 = asst en eowd | 365% THT - Ca cia anh A phai nép trong thang sau khi triy tét cd cdc khoan gl cae Khoan duoc mién thué duoc khoan thu nhép tinh thué la 2 1.000.000. 4%. Cach 1: Thué TNCN phai nép = Thu nhép tinh thud x Thué suat = 5,000.000°5% + (10.000.000-5,000.000)*10% + (18.000,000-10,000,000)"15% + {21.000.000-18.000.000)*20% =2.550.000 % Gach 2: Thué TNCN phai nop = Thu nhap tinh thud x Thué sudt = 21.000.000'20% - 1,65 = 5.000.000°0, 2 * §.000.000°0, 2 + 8.000.000°0,2 * 3.000,000°0,2 -1,65 = Str*(0,05+0, 15) + 5tr*(0,1+0, 1) + &tr*(0, 15+0,05) + 3.000.000°0,2 -1,65 = (Btr*0,05 + Str*0,1 + Btr"0,15 + 3tr*0,2) + (Str°0, 15 + tr°0,1 + Btr°0,05) - 1,65 = 2.550.000 BRIE oie. snoto 2200 + snare = asomon > Cac khoan duc mién thud = 600.000 (phu cdp an trua) > Cac khodn giém trév = 9.000.000 (gidm int ban than) + 3.600.000 (nguoi phy thudc} + 1.995.000 = 14.595.000 2 Thu mhép chiu thud = Téng thu nhap - Cac khodn duc mién thud = 26.600.000 - 609.000 = 26.000.000 Thu nhap chiu thud - Cac khoan glam trey 6.000.000 - 14.595.000 = 1.405.000 ‘2 Thu mhap tinh thué 2 Thué TNGN phai ndp (céch 1) = 5.000.000°5% + (10.000.000 - 5.000.000)*10% + (11,405,000 - 10.000.000)*15% = 960.750 2 Thué TNNCN phai nop (céch 2) = 1596°11.405.000 - 750.000 = 960.750GHI Vi du: Thang 1/2020 6ng A duge nhan cdc khoan thu nhép sau: Luong chinh thie theo thang: 19.000.000 + Tién phy cap an trea: 600.000 - Tién thusng lvong thang 13 nam 2019; 6.000.000 -Tién phy cdp xang xe: 1.000.000 - Cac khoan BH phdi nép: 19.000.000 * (8% + 1,5% + 1%) = 1.995.000 - Bang ky ngudi phy thude 7 con. Tinh khoan thué TNCN ma éng A phai ndp theo 2 cach. i II/ Luong co ban. Ef - Luong co bain la luong thoa thugin gitta ngudi lao dong vit nguisi st == dung lao dong nhung khong thap hon mite quy dinh ciia nha nude. 5 - Latong ca ban durge la eo sé 4¢ tinh ede Khoa trich theo long. = DMEM ncn ene ee + Luong co ban = Lurong t6i thiéu chung (ltrong co sd) * hé so Iuong i‘ Di vii cae lao ding chua qua déo tao tay nghé: ee + Luong co ban = Luong téi thiéu ving + (7%*LTTV) + Phu cap trong tham gia déng bao hiém (néu c6) + Cac khoan bé sung theo quy dinh =, errr = = : == [Ty Rains) | News tao ang Thang, = = Cana we 3% L | 15% 45% BHTN i 2% ‘KPCD | 2% + Doanh nghigp dong BHXH 17,5% vito: quj 6m dau va thai sin 3%, Quy tal ‘nan lao dng, bénh nghé nghigp 05%, qui uu tri va tr twit 14%, Con 8% ta nguit lao ding duge dong vio quy hu tri vit tr twit,1 Thué sudt (Tinh theo cach rit gon) = ne mrs = Tren Striguding dén 10 4, 025 triguding 10% 10% TNTT—0,25 = triguddng TNTT én 5 trigu dong trigu ding = Trén 10tiguding déa 544, 0.75 trigu ding 15% 15% TNTT-0,75 = 18 wigu dng TNTT wen 10 wigudéng ——_trigu ding = Tren 18 triguding din 444,195 rig ding +20% 2096 TNTT— 1,65 a 32 trigu dong ‘TNTT trén 18 trigu ding wigu ding = Trén32tidudingdén .,, 4,75 tru ding ~25% 25% TNTT-3.25 = 52 trigu déng TNTT tren 32 trigu ding trigu ding - Tren 52 wiguding dén 4, 9,75 trigu ding +30% 30% TNTT— 5,85 = 80 trigu dng TNTT trén 52 tigudéng ——_trigu dng = ee |, W815 trigu ding +35% 35% TNTT ~ 9,85 3 Tren SOwigudong 35% TTT rénsotrigud’ng —triguding | £2 Bai tép: Thing 3/2018, Ong M nhan duge cae khoan £2 thu nap nhu sou: f= - Luong theo ngay céng kim viée: 30.000.000 ¢ a: Phu edp tién an gita e : 800.000 d == - Phu cdp dién thoai: 200.000 d ES - Ong cé tham gia day di bao hiém gdm: BHXH, GeeeHyne te Ngoai ra, 6ng M nui 2 con duéi 18 tudi, 4a dang £2 ky ngudi phu thudc tai céng ty. £2 Tinh s6 Itong the nhan ciia Ong M? - E | Bai tap: Mot d6i céng nhan lam viée huéng lvong theo sin {3 phim ldy tién. Mite thoi gian quy dinh 1a 0,5h/sp. Suat luong cap {bic gi 1.000.0004/h Thai gian lam vie theo quy dinh 8hica, £2 26ca/thang. Thuc té vugt mite san long 25%. Mite khai diém = 3 90% mite san long. Ty Ié thudng hoan thanh ké hoach 10%. ues) eed a/ Tinh thu nhap cita t8 CN nay? b/Tinh sé tin té nay nhan thém do ting don gid lay tiién? TUTc/ Tinh lvong cho méi céng nhan ctia té theo phuong phap hé sé diéu chinh. Biét rang suat long co ban va t6i thiéu cia céng nhan bac thap nhat la 3.000.000d/thang. TC1 8 1,53 TC2 6 1,77 cG3 3 1,92 cG4 2 2,16 BT 1 0,3 2,16 d/ Tinh sé tién thuc nhan ctia anh DT sau khi nop cae khoan trich theo luong, va thué thu nhap ca nhan? = = = = rer = es eee J = gine x M, ne — e Mg a Mu san luong : Mite thoi gian _ Si®? = De*Msi| * Vi du 1: Tinh luong cho anh t6 truong cong nhan huong = hong | theo san pham truce tigp, Mure thoi gian qui dinh 0.8h/sp; phu cap déc hai 10%, phu cap chitc vu 20%. Théi gian lam viéc theo qui dinh 8h/ca va 26ca/thang, thye té vwot mirc san lung 25%, Suat luong cap bac 224.000d/ca