BAa HIEM XA HOI VIET NAMBAa HIEM xA HOI TiNH THAI BINH

CONG HoA xA HOI CHU NGHIA VIET NAM. . .DQc l~p - Tt,r do - H~nh phllc

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VIv thanh toan che d9 bm dau, thai sandirong sue va phuc h6i sue khoe

Thai Binh, ngay 10 thong 12 ndm 2014

Kinh giri: Thu tnrong cac dan vi sir dung lao dong

Thirc hien Cong van s6 4653IBHXH-TCKT ngay 01112/2014 cua Bao hi~mxa hoi Viet Nam vS viec huong d~n thanh quyet toan che dQ 6m dau, thai san,duong sire va phuc h6i sire khoe (DSPHSK); f)§ viec thanh quyet toan ch~ dQcho ngiroi lao dong dam bao theo dung quy dinh, Bao hi~m xa hoi tinh huong d~ncac dan vi thirc hien nhu sau:

1. Khi thanh quyet toan ch~ dQ6m dau, thai san, DSPHSK yeu cau cac danvi sir dung lao dong thuc hien theo dung quy dinh tai Khoan 1, f)iSu 117 LuatBao hi§m xa hoi: Trong thai han ba ngay lam vi~c, k~ tu ngay nh?n du h6 sa hgpl~ co lien quan tu nguai lao dQng, nguai su d\lng lao dQng co trach nhi~m giaiquy@tch@dQ6m dau, thai san cho nguai lao dQng. Theo do khi giai quy@tchi trach@dQcho nguai lao dQng yeu c~u nguai lao dQng phai ky nh~n tren Danh sachthanh toan ch@dQ6m dau, thai san, duang suc, ph\lc h6i SlfC khoe (m~u s6 C70a­HD) va hang quy, nguai su d\lng lao dQng co trach nhi~m nQp h6 sa cua nhungnguai lao dQng da dugc giai quy~t chS dQcho t6 chuc Bao hi~m xa hQi.

2. f)6i v6i truang hgp ca quan Bao hi~m xa hQi da quySt toan s6 tiSn 6mdau, thai san, DSPHSK cho dan vi su d\lng lao dQng nhung nguai lao dQng chuaky nh?n tiSn tren Danh sach C70a-HD thi dan vi su d\lng lao dQng thvc hi~n l?pdanh sach nguai lao d9ng chua nh?n tiSn chS dQ (theo m~u gui kern cong vannay) gui ca quan Bao hi~m xa hQi, d6ng thai chuy~n s6 tiSn chua chi vS tai khoancua ca quan Bao hi~m xa hQi.NSu nguai lao dQng dSn nh?n l?i s6 tiSn chS dQ6mdau, thai san, DSPKSK, dan vi su d\lng lao dQng viSt gi~y gi6i thi~u neu ra ly dohu6ng d~n nguai lao dQng dSn ca quan Bao hi~m xa hQi d~ dugc giai quySt.

3. f)S nghi dan vi su d\lng lao dQng ra soat l?i toan bQDanh sach thanh toanch@dQ, b6 sung d~y du chfr kY nh?n tiSn cua nguai lao dQng tren nl~u C70a-HDd6i v6i nhfrng h6 sa thanh toan chS dQ 6m dau, thai san, DSPHSK da dugc ca

quan Bao hiem xa hoi quyet toan va giri v~ co quan Bao hiem xa h9i thea du~gquy dinh,

Trong qua trinh thirc hien nSu co vuong mac cac d011 vi phan anh v~ BaohiSm xa h9i tinh (Phong KS hoach- Tai chinh) dS xem xet, giai quyet.,', J.f7--

Noi flh~11 :

- Nhu tren;- Giarn d6e BHXH tinh (dS b/e);- Phong Che do BHXH, TN-QLHS; Ktra;- BHXH huyen, thanh ph6;- Website BHXH tinh;- LUll: VT, KHTC. ~

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KT.GIA.lYIDOC

Hoang Hu'u Qu~

2

co QUAN QUAN LY cAp TRENnONvJ

DANH sAcH NGU()'I LAO DONG CHIJ'A NH}~N CHI!: DO OM DAU, THAI SAN, DSPHSK

Th{mg NaIll .

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,~.BAO HIEM XA HOI VI~T NAM CONG HOA XA HOI CHU NGHiA VI~T NAM

D<.>cl~p - T1}'do - H~nh phuc

Ha N(3i, ngay (),( thang.u.nam 2014

giri: Bao hiSm xa hoi cac tinh, thanh ph6 true thuoc Trung uong

Thai gian qua, cong tac chi tra, thanh quyet toan chS dQ 6m dau, thai san,duong sire va phuc h6i sire khoe (DSPHSK) Gaduoc BHXH cac tinh, thanh ph6true thuoc Trung uong (goi chung la BHXH tinh) quan tam chi G~O,co nhiSubien phap quan 1:9',tang cuong kiSm tra tai cac dan vi su dung lao dong, Tuynhien, qua phan anh vuong m~c cua BHXH cac tinh, cong tac chi tra, thanhquyet toan chS dQ6m dau, thai san, DSPHSK con mot s6 b~t cap, t6n tai nhir:

- Dan vi sir dung lao dong giir lai kinh phi 2% nhung khong chi tra kip thaichS GQcho ngiroi lao dong;

- Co quan BHXH da quyet toan che dQ6m dau, thai san, DSPHSK cho donvi su' dung lao dong, nhung do nguoi lao dQng khong dSn nh~n trq c~p nen s6tiSn nay v~n t6n a dan vi Slr d\lng lao dQng;

- H6 sa quySt toan chS dQ 6m dau, thai san, DSPHSK con chua Gam baothea dung quy dinh (Danh sach thanh toan chS dQ 6m dau, thai san, du5ng suc,ph\lc h6i suc khoe (m~u s6 C70a-HD) chua co ho~c con thiSu chfr k:9'nh~n cuanguai lao dQng).

DS kip thai kh~c ph\lc nhUng t6n t?i tren, BHXH Vi~t Nam yeu c~u BHXHcac tinh th\l'c hi~n mQt s6 nQi dung sau:

1. Khi thanh quySt toan chS dQ6m dau, thai san, DSPHSK

a) Yeu c~u cac dan vi Slr d\lng lao dQng:

- Th\Ic hi~n thea dung quy dinh t?i Khoan 1, DiSu 117 Lu~t BHXH: Trongthai h?n ba ngay lam vi~c, kS tu ngay nh~n du h6 sa hgp l~ co lien quan tunguai lao dQng, nguai su d\lng lao GQngco trach nhi~m giai quySt chS dQ 6mdau, thai san cho nguai lao dQng.

Theo do, khi giai quySt, chi tra chS dQ cho nguai lao dQng, yeu c~u nguailao dQng k:9'nh~n tren Danh sach thanh toan chS dQ6m dau, thai san, du5ng suc,ph\lc h6i suc khoe (m~u s6 C70a-HD) (cac m~u biSu trong Cong van nay duqcquy dinh t?i Thong tu s6 178/2012/TT-BTC ngay 23110/2012 vS vi~c Huangd~n kS toan ap d\lng cho BHXH Vi~t Nam).

- Thirc hien thea dung quy dinh tai Khoan 2, DiSu 117 Luat BHXH: Hangquy, nguoi sir dung lao dong co trach nhiem nQP h6 so cua nhfrng nguoi laodong dff duoc giai quyet chS dQ 6m dau, thai san, tro c~P duong sire, phuc h6isire khoe cho t6 chirc BHXH.

b) D6i voi co quan BHXH:

Can cir quy dinh cua Luat BHXH, duyet va quyet toan cho don vi ~sudunglao dong d6i voi nhtrng tnrong hop nguoi lao dong dff duoc giai quyet 'ch'S-dQ6m dau, thai san, DSPHSK. Theo do, phai co ky nhan tro c~p cua nguoi laodong tai cQtD (cot ky nhan tai m~u s6 C70a-HD).

2. Yeu c~u BHXH cac tinh ra soat lai toan bQ Danh sach thanh toan chS dQ6m dau, thai san, dirong sire, phuc h6i sire khoe (m~u s6 C70a-HD) t~i h6 so dffquySt toan cho cac dan vi su d\lng lao dQng, Danh sach C70a-HD phai co d~y dlichfr ky nh~n cua nguai lao dQng, nSu chua d~y du yeu c~u dan vi su d\lng laodQng b6 sung.

3. D6i v6i trucmg hqp co quan BHXH dff quySt toan s6 tiSn 6m dau, thaisan, DSPHSK cho dan vi su d\lng lao dQng nhung nguai lao dQng chua kY nh~ntren Danh sach C70a-HD, thvc hi~n nhu sau:

a) Trach nhi~m cua don vi su d\lng lao dQng

- L~p Danh sach nguai lao dQng chua nh~n chS dQ 6m dau, thai san,DSPHSK (theo m~u kern theo) gui co quan BHXH (Phong KS ho~ch Tai chinhho~c bQph~n kS toan dS thea d5i tiSp t\lC chi tra), d6ng thai chuySn s6 tiSn chuachi vS tai khoan cua co quan BHXH.

- NSu nguai lao dQng dSn nh~n l~i s6 tiSn chS dQ 6m dau, thai san,DSPHSK, don vi Slr d\lng lao dQng viSt Gi~y gi6i thi~u neu r5 ly do, huang d~nnguo'i lao dQng dSn co quan BHXH dS duqc giai quySt.

b) Trach nhi~m cua co quan BHXH

- H~ch toan s6 tiSn don vi su d\lng lao dQng nQp l~i vao tai khoan phai tra.

- Khi nguai lao dQng co nhu c~u dSn nh~n l~i, co Gi~y gi6i thi~u cua donvi Slr d\lng lao dQng thi co quan BHXH can cu Danh sach thanh toan chS dQ6mdau, thai san, DSPHSK (m~u s6 C70a-HD), Danh sach nguai lao dQng huangchS dQ6m dau, thai san, DSPHSK duqc duy~t (m~u s6 C70b-HD) va Danh sach

. . " ?,

nguai lao dQng· chua nh~n che dQ om dau, thai san, DSPHSK, kiem tra, doichiSu, thvc hi~n chi tra chS dQcho nguai lao dQng.

- Truang hqp s6 tiSn chua chi tra do nguai lao dQng khong dSn nh~n tiSnchS dQ:

" .

+ Ubi voi BHXH c~p huyen: Sau 12 thang, nguoi lao dong khong dennhan, kS toan l~p danh sach nguoi lao dong khong dSn nhan che dQ (m~u kerntheo); chuyen danh sach cling voi sb tiSn khong chi tra vS BHXH tinh (PhongKS hoach tai chinh).

+Hang thang, BHXH tinh (Phong KS hoach tai chinh) lap danh sach nguoilao dong khong dSn nhan chS dQcua toan tinh dS thea doi, giai quyet khi nguoilao dong dSn nhan lai,

c) HSiChtoan

- Khi nhan duoc tiSn om dau, thai san, dirong sire PHSK dll diroc quyettoan nhimg chua chi cho nguoi lao dong do dan vi sir dung lao dong chuyen nopvS, co quan BHXH ghi:

No TK 1121- TiSn gui ngan hang, kho bac

C6 TK 3318 (33188) - Phai tra khac.

- Khi chi tra tiSn bm dau, thai san, DSPHSK cho ngiroi lao dong, co quanBHXH ghi:

No TK 3318 (33188) - Phai tra khac

C6 TK III - TiSn m~t

C6 TK 1121 - TiSn gui ngan hang, kho b';lc.

_Khi BHXH huy~n chuySn kinh phi khong chi tra vS BHXH tinh, ghi:

Nq TK 3318 (33188) - Phai tra khac

C6 TK 1121 - TiSn gui ngan hang, kho bSiC.

4. Yeu c~u BHXH cac tinh tang cuang kiSm tra, giam sat vi~c chi tra trqc~p bm dau, thai san, DSPHSK cho nguai lao dQng t';li dan vi su d\lng lao dQngthea dung quy dinh cua Lu~t BHXH.

BHXH cac tinh thvc hi~n theo nQi dung huang d~n t';li van ban nay, trongqua trinh thvc hi~n nSu c6 vuong m~c, bao cao BHXH Vi~t Nam xem xet, giaiquySt.l. /)t/NO'i nh~n:- Nhu tren;- T6ng Giam d6e (dS b/e);- Luu: VT, TCKT(2). L..-/\

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Nguy~n Dinh KhU'o'ng