a.

Qu BHXH: Dng chi tr cho 1 ngi lao ng trong thi gian ngh
do m au theo ch hin hnh. BHXH phi c tnh l 20% trn tng qu
lng trong 15% tnh vo chi ph kinh doanh ca cng ty. 5% do ngi lao
ng gp tr vo lng cng ty s np ht 20% cho c quan bo him.
Thng 11 tng qu lng ca cng ty l: 35.920.400
Theo quy nh cng ty s np BHXH vi s tin l:
35.920.400 x 20% = 7.184.080
Trong NV ng gp tr vo lng l:
35.920.400 x 5% = 1.796.020
Cn li 15% cng ty tnh vo chi ph:
7.184.080 - 1.796.020 = 5.388.060
VD: H Ngc Chng thuc b phn kinh doanh cui thng k ton tnh ra
s tin lng l 924.000 vy s tin m Chng phi np BHXH l:
924.000 x 5% = 46.200
Cn tin BHXH m cng ty phi chu vo chi ph l:
924.000 x 15% = 138.600
b. Qu BHYT: Dng chi tr cho ngi tham gia ng gp trong thi
gian khm cha bnh. BHYT c tnh 3% trn tng qu lng trong :
- 2% tnh vo chi ph ca cng ty
- 1% tnh vo lng ca CNV
Thng 11 qu lng ca cng ty l 35.920.400. Theo qui nh cng ty s
np BHYT vi s tin: 35.920.400 x 5% = 1.077.612
Trong : Nhn vin chu tr vo lng 1%
35.920.400 x 1% = 359.204
Cn li 2% cng ty tnh vo chi ph:
35.920.400 x 2% = 718.408
VD: Nhn vin H Ngc Chng vi s lng l 924.000 th s tin m
Chng phi np BHYT l: 924.000 x1% = 9.240
Cn 2% cng ty tnh vo chi ph:

924.000 x 2% = 18.480
c. KPC: Dng duy tr hot ng ca cng on doanh nghip c tnh
2% trn tng qu lng, 1% np cho cng on cp trn, 1% gi li ti doanh
nghip.2% ny c tnh ht vo chi ph.
Qu lng thng 11 ca cng ty l: 35.920.400 th 2% KPC c cng
ty tnh vo chi ph l: 35.920.400 x 2% = 718.408
Trong : 1% m doanh nghip phi np cp trn l:
35.920.400 x 1% = 359.204
1% gi li ti doanh nghip l:
35.920.400 x 1% = 359.204
Nh vy: Hai khon BHXH, BHYT phi thu ca nhn vin c tnh vo
l 6% tr lun vo lng ca ngi lao ng khi tr lng.
S tin m doanh nghip s tr vo lng ca nhn vin l:
35.920.400 x 6% = 2.155.224
6. Cui thng k ton tnh ra s tin lng phi tr cho cc b phn hch
ton nh sau:
* Ngy 15/11 tm ng lng k I cho CNV:
N TK 334
C TK 111

11.870.000

* Ngy 28/11 tnh ra s tin lng phi tr cho nhn vin QLDN (b phn
k thut + b phn k ton) v b phn bn hng
N TK 641: 14.309.400
N TK 642: 21.611.000
C TK 334: 35.920.400
* Ngy 28/11 tnh ra cc khon phi trch theo lng
N TK 641: 14.309.400 x 19% = 2.718.786
N TK 642: 21.611.000 x 19% = 4.106.090
N TK 334: 35.920.400 x 6% = 2.155.224
C TK 338: 35.920.400 x 25% = 8.980.100

C TK 3382: 35.920.400 x 2% = 718.408

C TK 3383:35.920.400 x 20% = 7.184.080
C TK 3384: 35.920.400 x 3% = 1.077.612
* Tnh ra s tin t qu khen thng, tin tr cp BHXH t qy BHXH
khng phn nh vo chi ph:
N TK 431: 5.388.060
N TK 3383: 2.079.666
C TK 334:7.467.726
* Khi thanh ton lng cho cng nhn vin (ngy 30/11/2008)
N TK 334
C TK 111

26.358.794

* Khi np KPC (1%), BHXH (20%), BHYT (3%) cho c quan qun l
qu lng bng chuyn khon.
N TK 338: 35.920.400 x 24 = 8.620.896
nh khon nh sau:
N TK 3382: 359.204
N TK 3383: 7.184.080
N TK 3384: 1.077.612
C TK 111: 8.620.896

BNG PHN B TIN LNG V BHXH

Thng 11 nm 2008
TK ghi c

K ghi n
K 641

TK 334
Lng
chnh
14.309.400

Ph
cp

Khc

TK 338
Cng

3382

3383

14.309.400

286.188

2.146.410

3384
286.188

Tng 338
2.718.786

17

K 642
K 338
K 431
K 334

21.611.000

21.611.000

432.220

3.241.650

432.220

4.106.090

718.408

1.796.020
7.184.080

359.204
1.077.612

2.155.224
8.980.100

2.079.666
5.388.060
35.920.400

7.467.726

35.920.400

Bng phn b tin lng v bo him x hi thng 11

T bng phn b tin lng v cc khon trch theo lng cng bng thanh ton
tin lng, k ton lp mt s chng t ghi s. Cui thng cc chng t ny s c
tng hp vo s ng k chng t.
CHNG T GHI S
S 01
Ngy 15/11/2008

Trch yu
Tm ng lng k I

S hiu TK

S tin

N
334

C
111

12.870.000

12.870.000

cho CNV
Tng cng
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.2: Chng t ghi s s 01
CHNG T GHI S
S 02
Ngy 28 thng 11 nm 2008

Trch yu

S hiu TK

S tin

25
2.0
5.3
2.1
52

Trch TL phi tr trong thng

- Tin lng NV QLDN

642

21.611.000

- Tin lng NV BH

641

14.309.400
334

Tng cng

35.920.400

Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.3. Chng t ghi s s 02
CHNG T GHI S
S 03
Ngy 28 thng 11 nm 2008
n v tnh: triu ng
S hiu TK
N
C

Trch yu

S tin

Tnh ra cc khon trch theo lng

- Tnh vo chi ph bn hng

641

2.718.786

- Tnh vo chi ph QLDN

642

4.106.090

- Tnh vo lng

334

2.155.224

Tng cng

338
x

Km theo 05 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)

6.4. Chng t ghi s s 03

CHNG T GHI S

8.980.100

S 04
Ngy 28 thng 11 nm 2008
n v tnh: triu ng

Trch yu
BHXH phi tr CNV trong thng
Tng cng

S hiu TK
N
C
334

2.079.666

338
x

2.079.666

S tin

Km theo 01 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.5: Chng t ghi s s 04
CHNG T GHI S
S 05
Ngy 30 thng 11 nm 2008
n v tnh: triu ng

Trch yu
Khu tr lng khon BHXH
Tng cng

S hiu TK
N
C
334

2.155.224

338
x

2.155.224

Km theo 01 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
6.6: Chng t ghi s s 05

S tin

CHNG T GHI S
S 06
Ngy 28 thng 11 nm 2008
n v tnh: triu ng
S hiu TK
N
C
431
334
x
x

Trch yu
Tnh ra s tin thng phi tr CNV
Tng cng

S tin
5.388.060
5.388.060

Km theo 01 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)
CHNG T GHI S
S 07
Ngy 30 thng 11 nm 2008
n v tnh: triu ng

Trch yu
Thanh ton lng cho cng nhn vin
Tng cng
Km theo 01 chng t gc
Ngi lp
(K, h tn)

S hiu TK
N
C
334
111
x
x

S tin
26.358.794
26.358.794

K ton trng
(K, h tn)

CHNG T GHI S
S 08
Ngy 30 thng 9 nm 2011
n v tnh: triu ng

Trch yu
Np KPC, BHXH, BHYT cho c quan

S hiu TK
N
C
338

S tin
8.620.896

qun l
Tng cng

112
x

8.620.896

Km theo 01 chng t gc
Ngi lp

K ton trng

(K, h tn)

(K, h tn)

- Cui thng tng hp cc chng t vo s ng k chng t

S NG K CHNG T GHI S
Thng 11/2008
Chng t ghi s
SH
NT
01
15/11
02
28/11
03
28/11
04
28/11

S tin
12.870.000
35.920.000
8.980.100
2.079.600

Chng t ghi s
SH
NT
05
30/11
06
30/11
07
30/11
08
30/11

S tin
2.155.224
5.388.060
26.358.794
8.620.896

Ngy 30 thng 11 nm 2008

Th trng n v

K ton trng
(K, h tn)

(K, h tn)

S CI
Ti khon 334
Chng t ghi s
SH
NT
01
15/11

Din gii
S d u thng
S pht sinh

S hiu
TK

n v tnh: ng
S tin
N
C

02

28/11

04

28/11

05

30/11

06
07

30/11
30/11

Tm ng lng k I
TL phi tr CNV
- TL tr NVQLDN
- TL tr VNBH
BHXH phi tr CNV trong
thng
Khu tr lng khon
BHXH
Tin thng phi tr
Thanh ton lng cho
CNV
S pht sinh
D cui thng

111

12.870.000

642
641
338

21.611.000
14.309.400
2.079.666

3383

2.155.224

431
111

26.155.224

5.388.060
41.180.448

43.388.126
2.207.678

S CI
Ti khon 338
n v tnh: ng
Chng t ghi s
SH
NT
03

28/11

S hiu

Din gii
S d u thng
Trch BHXH,

TK

S tin
N

BHYT,

KPC

04
08

28/11
30/11

- Tnh vo CPBH

641

2.718.786

- Tnh vo CPQLDN

642

4.106.090

- Tr vo lng
334
BHXH phi tr trong thng 334
Np
BHXH,
BHYT, 111

2.155.224
2.079.600
8.620.896

KPC
Cng pht sinh

10.700.496

D cui thng

1.720.396

8.980.100