??ࡱ?>?? mo????l??????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????[? ??wbjbj???? *?ΐΐ?*??????????????????????4 ?????????r.?? ???????$??W6]??rr???????w???????????????????????+???????0????????? ???????????????????????????????????????????????????????????????????????????????????????????????? ?: B? LAO ?NG - TH??NG BINH V? X? H?I -------C?NG H?A X? H?I CH? NGH(A VI?T NAM ?c l?p - T? do - H?nh ph?c ---------------S?: 23/2016/TT-BLTBXHH? N?i, ng?y 15 th?ng 7 nm 2016?TH?NG T?H??NG D?N I?U CH?NH L??NG H?U, TR? C?P B?O HI?M X? H?I V? TR? C?P H?NG TH?NG THEO NGH? ?NH S? 55/2016/N-CP NG?Y 15 TH?NG 6 NM 2016 C?A CH?NH PH?Cn c? Ngh? ?nh s? 106/2012/N-CP ng?y 20 th?ng 12 nm 2012 c?a Ch?nh ph? quy ?nh ch?c nng, nhi?m v?, quy?n h?n v? c? c?u t? ch?c c?a B? Lao ?ng- Th??ng binh v? X? h?i;Cn c? Ngh? ?nh s? 55/2016/N-CP ng?y 15 th?ng 6 nm 2016 c?a Ch?nh ph? i?u ch?nh m?c l??ng h?u, tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng v? tr? c?p ?i v?i gi?o vi?n m?m non c? th?i gian l?m vi?c tr??c nm 1995 (sau ?y vi?t t?t l? Ngh? ?nh s? 55/2016/N-CP);X?t ? ngh? c?a V? tr??ng V? B?o hi?m x? h?i;B? tr??ng B? Lao ?ng- Th??ng binh v? X? h?i ban h?nh Th?ng t? h??ng d?n i?u ch?nh m?c l??ng h?u, tr? c?p b?o hi?m x? h?i v? tr? c?p h?ng th?ng theo Ngh? ?nh s? 55/2016/N-CP ng?y 15 th?ng 6 nm 2016 c?a Ch?nh ph?.i?u 1. ?i t??ng ?p d?ng1. C?c ?i t??ng quy ?nh t?i i?m a v? i?m b Kho?n 1 i?u 2 Ngh? ?nh s? 55/2016/N-CP b?t ?u h??ng l??ng h?u, tr? c?p h?ng th?ng trong th?i gian t? ng?y 01 th?ng 01 nm 2015 ?n tr??c ng?y 01 th?ng 5 nm 2016.2. C?c ?i t??ng quy ?nh t?i i?m a, i?m b v? i?m c Kho?n 1 i?u 2 Ngh? ?nh s? 55/2016/N-CP ang h??ng l??ng h?u, tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng tr??c ng?y 01 th?ng 01 nm 2016 v? ng??i b?t ?u h??ng l??ng h?u, tr? c?p h?ng th?ng trong giai o?n t? ng?y 01 th?ng 01 nm 2016 ?n ng?y 31 th?ng 12 nm 2016 c? m?c l??ng h?u, tr? c?p d??i 2.000.000 ?ng/th?ng.3. Gi?o vi?n m?m non c? th?i gian l?m vi?c trong c? s? gi?o d?c m?m non tr??c ng?y 01 th?ng 01 nm 1995 c? m?c l??ng h?u th?p h?n m?c l??ng c? s?.i?u 2. i?u ch?nh m?c h??ng ?i v?i ng??i b?t ?u h??ng l??ng h?u, tr? c?p h?ng th?ng trong th?i gian t? ng?y 01 th?ng 01 nm 2015 ?n tr??c ng?y 01 th?ng 5 nm 2016.1. Tng th?m 8% m?c l??ng h?u, tr? c?p h?ng th?ng ?i v?i c?c ?i t??ng quy ?nh t?i Kho?n 1 i?u 1 Th?ng t? n?y. C? th?:M?c l??ng h?u, tr? c?p h?ng th?ng m?i=M?c l??ng h?u, tr? c?p hi?n h??ngx1,082. Th?i i?m i?u ch?nh t?nh t? th?ng b?t ?u h??ng l??ng h?u, tr? c?p h?ng th?ng.V? d? 1: ?ng A, b?t ?u h??ng l??ng h?u t? ng?y 01 th?ng 01 nm 2015 v?i m?c l??ng h?u t?i th?i i?m th?ng 01/2015 l? 5.200.000 ?ng/th?ng.M?c l??ng h?u m?i c?a ?ng A sau khi i?u ch?nh l?:5.200.000 ?ng/th?ng x 1,08 = 5.616.000 ?ng/th?ngTh?i i?m h??ng m?c l??ng m?i n?u tr?n c?a ?ng A ??c t?nh t? th?ng 01/2015.V? d? 2: B? B, b?t ?u h??ng l??ng h?u t? ng?y 01 th?ng 3 nm 2016 v?i m?c l??ng h?u t?i th?i i?m th?ng 3/2016 l? 4.800.000 ?ng/th?ng.M?c l??ng h?u m?i c?a b? B sau khi i?u ch?nh l?:4.800.000 ?ng/th?ng x 1,08 = 5.184.000 ?ng/th?ngTh?i i?m h??ng m?c l??ng m?i n?u tr?n c?a b? B ??c t?nh t? th?ng 3/2016.i?u 3. i?u ch?nh m?c h??ng ?i v?i ng??i c? m?c l??ng h?u, tr? c?p d??i 2.000.000 ?ng/th?ng1. C?c ?i t??ng quy ?nh t?i Kho?n 2 i?u 1 Th?ng t? n?y, bao g?m c? c?c ?i t??ng sau khi ??c i?u ch?nh m?c h??ng theo quy ?nh t?i i?u 2 Th?ng t? n?y, n?u c? m?c l??ng h?u, tr? c?p h?ng th?ng th?p h?n 2.000.000 ?ng/th?ng th? m?c h??ng ??c i?u ch?nh nh? sau:a) ?i v?i ng??i c? m?c l??ng h?u t? 1.750.000 ?ng/th?ng tr? xu?ng:M?c l??ng h?u sau i?u ch?nh=M?c l??ng h?u tr??c i?u ch?nh+ 250.000 ?ng/th?ngb) ?i v?i ng??i c? m?c l??ng h?u t? tr?n 1.750.000 ?ng/th?ng ?n d??i 2.000.000 ?ng/th?ng:M?c l??ng h?u sau i?u ch?nh=2.000.000 ?ng/th?ngc) ?i v?i ng??i c? m?c tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng t? 1.850.000 ?ng/th?ng tr? xu?ng:M?c tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng sau i?u ch?nh=M?c tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng tr??c i?u ch?nh+ 150.000 ?ng/th?ngd) ?i v?i ng??i c? m?c tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng t? tr?n 1.850.000 ?ng/th?ng ?n d??i 2.000.000 ?ng/th?ng:M?c tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng sau i?u ch?nh=2.000.000 ?ng/th?ng2. Th?i i?m i?u ch?nh t?nh t? th?ng 01 nm 2016 ?i v?i ng??i ang h??ng l??ng h?u, tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng tr??c ng?y 01 th?ng 01 nm 2016 v? t?nh t? th?ng b?t ?u h??ng l??ng h?u, tr? c?p h?ng th?ng ?i v?i ng??i b?t ?u h??ng trong giai o?n t? ng?y 01 th?ng 01 nm 2016 ?n ng?y 31 th?ng 12 nm 2016.V? d? 3: ?ng C, b?t ?u h??ng l??ng h?u t? ng?y 01 th?ng 01 nm 2016 v?i m?c l??ng h?u t?i th?i i?m th?ng 01/2016 l? 1.600.000 ?ng/th?ng.- ?ng C thu?c ?i t??ng i?u ch?nh tng 8% theo quy ?nh t?i i?u 2 Th?ng t? n?y, m?c l??ng h?u c?a ?ng C sau khi i?u ch?nh tng 8% l?:1.600.000 ?ng/th?ng x 1,08 = 1.728.000 ?ng/th?ng- Do m?c l??ng h?u c?a ?ng C th?p h?n 1.750.000 ?ng/th?ng, n?n ?ng C thu?c ?i t??ng ??c ti?p t?c i?u ch?nh tng th?m 250.000 ?ng/th?ng theo quy ?nh t?i i?m a Kho?n 1 i?u 3 Th?ng t? n?y. M?c l??ng h?u c?a ?ng C sau khi i?u ch?nh l?:1.728.000 ?ng/th?ng + 250.000 ?ng/th?ng = 1.978.000 ?ng/th?ngTh?i i?m h??ng m?c l??ng n?u tr?n c?a ?ng C ??c t?nh t? th?ng 01/2016.V? d? 4: B? D, h??ng tr? c?p m?t s?c lao ?ng h?ng th?ng v?i m?c h??ng t?i th?i i?m th?ng 12/2015 l? 1.860.000 ?ng. Do m?c tr? c?p m?t s?c lao ?ng c?a b? D n?m trong kho?ng t? tr?n 1.850.000 ?ng/th?ng ?n d??i 2.000.000 ?ng/th?ng, n?n b? D thu?c ?i t??ng ??c i?u ch?nh m?c tr? c?p theo quy ?nh t?i i?m d Kho?n 1 i?u 3 Th?ng t? n?y.M?c tr? c?p m?t s?c lao ?ng c?a b? D sau khi i?u ch?nh l? 2.000.000 ?ng/th?ng. Th?i i?m h??ng t? th?ng 01/2016.i?u 4. i?u ch?nh m?c h??ng ?i v?i gi?o vi?n m?m non c? m?c l??ng h?u th?p h?n m?c l??ng c? s?.1. Gi46XZ??( * N P j r ? ? ? ?    z|,.`b?? ???hn?$&tvhj?????????????02>B\`??02BDZ`????????????????????????????????????????????????????????????????????????????h?o?fHmH*q? ????sH* h?o?6?]?h?o?6?]?mH*sH*h?o?mH*sH*h?o? h?o?5?\?h?o?5?\?mH*sH*LZ??* l ??n?c $?x$Ifa$?kd$$If??????????????????0??? ,"????????????????????????????????? t??0???????????????????????????????????6?????????????????????????????????????2?2? l4?a?p????? $?x$Ifa$l n r ? ?  |.b&vj???????????????? $?x$Ifa$ $?x?\$a$?x?\$_kd?$$If?0??? ,"????????????????????????????????? t??6?????????????????????????????????????2?2? l4?a?p???????? ???? $?x$Ifa$ ??21***?x?\$?kd_$$If??????????????????r?? ?? ?$????????????????????????????????????,?????????????????}?????????????????X???????????????? t??0????????????????????????????????????6?????????????????????????????????????????????????????????????????????????????????????2?2? l4?a?p?2??????????2?2D??bx!"<"@"~"?"????????????? $?x$Ifa$?x?\$`?????? ??????04`b|?v!x!?!?!?!?!?!?!?!?!""*",":"@"l"n"|"~"?"?"?"?"d#f#?#?#?#?#?#?#l$p$?$?$%$%?%?%?%?%?&?&?&?&' '''"'&'D'F'T'n'?'?'??????????????????????????????????????????????????????????????????????????????h?o?fHmH*q? ????sH*%h?o?5?\?fHmH*q? ????sH*h?o?5?\?mH*sH*h?o?h?o?mH*sH*N?"?"f#?#?#?#IB77/?x$If $?x$Ifa$?x?\$?kd?$$If??????????????????\??m ???$?$?????????????????!?????????????????j?????????????????????????????????? t??0????????????????????????????????????6?????????????????????????????????????????????????????????????????????2?2? l4?a?p?(?????????#?#?$ %$%?%?%aZOOOO $?x$Ifa$?x?\$?kd?$$If??????????????????F??*q?$?????????????????????????????????????) ???????????????? t??0????????????????????????????????????6?? ????????????? ????????????? ????????????? ????????????2?2? l4?a?p????????%?%?&V'Z'?'IB77/?x$If $?x$Ifa$?x?\$?kd?$$If??????????????????\??? ???$?h???????????????????????????????????l?????????????????????????????????? t??0????????????????????????????????????6?????????????????????????????????????????????????????????????????????2?2? l4?a?p?(?????????'?'*.+@,?,?. /?/J223aZZZZZZZZZ?x?\$?kd?$$If??????????????????F???s?$???????????????????v?????????????????) ???????????????? t??0????????????????????????????????????6?? ????????????? ????????????? ????????????? ????????????2?2? l4?a?p??????? ?'**0*2*,+.+:+>+?+,>,@,N,T,j,n,?,?,?,?,.-2-V.Z.?.?.?.?./ /`/d/?/?/ 00"1$1N1R1?1?1H2J20323?3?34N?R?R?S?S?S?S?T?TNUPUjVlV?WX*X.X6X8XHXJXVYXYbYhY~Y?Y?Y?Y?[?[?[?[<\>\8]?????????????????????????????????????????????????????????????????????????????????????h?o?fHmH*q? ????sH*Uh?o?5?\?mH*sH*h?o?h?o?mH*sH*U23?3?S?SPUlVJXXY?Y?[>\ _?_"`?`&aZac?e?ehfjgngrg?k?k????????????????????????? $?x$Ifa$?x$If ?x?$If\$?x?\$?o vi?n m?m non thu?c ?i t??ng quy ?nh t?i Kho?n 3 i?u 1 Th?ng t? n?y c? th?i gian l?m vi?c trong c? s? gi?o d?c m?m non tr??c ng?y 01 th?ng 01 nm 1995 v? ang h??ng l??ng h?u tr??c ng?y 01 th?ng 01 nm 2016 ho?c b?t ?u h??ng l??ng h?u trong giai o?n t? ng?y 01 th?ng 01 nm 2016 ?n ng?y 31 th?ng 12 nm 2016, n?u m?c l??ng h?u sau khi ? ??c i?u ch?nh theo quy ?nh t?i i?u 2 v? i?u 3 Th?ng t? n?y m? th?p h?n 1.150.000 ?ng th? ??c i?u ch?nh b?ng 1.150.000 ?ng/th?ng ?p d?ng cho kho?ng th?i gian t? ng?y 01 th?ng 01 nm 2016 ?n ng?y 30 th?ng 4 nm 2016; th?p h?n 1.210.000 ?ng th? ??c i?u ch?nh b?ng 1.210.000 ?ng/th?ng ?p d?ng cho kho?ng th?i gian t? ng?y 01 th?ng 5 nm 2016 tr? i.2. Th?i i?m i?u ch?nh:a) T? ng?y 01 th?ng 01 nm 2016 ?i v?i ?i t??ng ang h??ng l??ng h?u tr??c ng?y 01 th?ng 01 nm 2016 v? t? ng?y 01 th?ng 5 nm 2016 ?i v?i ?i t??ng ang h??ng l??ng h?u tr??c ng?y 01 th?ng 5 nm 2016.b) T? th?ng h??ng l??ng h?u ?i v?i ng??i b?t ?u h??ng l??ng h?u trong giai o?n t? ng?y 01 th?ng 01 nm 2016 ?n ng?y 31 th?ng 12 nm 2016.V? d? 5: B? E l? gi?o vi?n m?m non c? th?i gian l?m vi?c trong c? s? gi?o d?c m?m non tr??c ng?y 01 th?ng 01 nm 1995, b?t ?u h??ng l??ng h?u t? ng?y 01 th?ng 3 nm 2015 v?i m?c l??ng h?u t?i th?i i?m th?ng 3/2015 l? 800.000 ?ng/th?ng.- B? E thu?c ?i t??ng i?u ch?nh tng 8% theo quy ?nh t?i i?u 2 Th?ng t? n?y, m?c l??ng h?u c?a b? E sau khi i?u ch?nh tng 8% l?:800.000 ?ng/th?ng x 1,08 = 864.000 ?ng/th?ng- Do m?c l??ng h?u c?a b? E th?p h?n 1.750.000 ?ng/th?ng, n?n b? E thu?c ?i t??ng ??c ti?p t?c i?u ch?nh tng th?m 250.000 ?ng/th?ng theo quy ?nh t?i i?m a Kho?n 1 i?u 3 Th?ng t? n?y. M?c l??ng h?u c?a b? E sau khi i?u ch?nh tng th?m 250.000 ?ng l?:864.000 ?ng/th?ng + 250.000 ?ng/th?ng = 1.114.000 ?ng/th?ng- Do m?c l??ng h?u c?a b? E t?i th?i i?m ng?y 01 th?ng 01 nm 2016 th?p h?n 1.150.000 ?ng/th?ng, n?n b? E thu?c ?i t??ng ??c i?u ch?nh tng l?n b?ng 1.150.000 ?ng/th?ng; t?i th?i i?m ng?y 01 th?ng 5 nm 2016 th?p h?n 1.210.000 ?ng/th?ng, n?n b? E thu?c ?i t??ng ??c i?u ch?nh tng l?n b?ng 1.210.000 ?ng/th?ng theo quy ?nh t?i Kho?n 1 i?u 4 Th?ng t? n?y.Nh? v?y, b? E c? m?c h??ng l??ng h?u theo t?ng giai o?n nh? sau:+ T? th?ng 3/2015 ?n h?t th?ng 12/2015 l? 864.000 ?ng/th?ng;+ T? th?ng 01/2016 ?n h?t th?ng 4/2016 l? 1.150.000 ?ng/th?ng;+ T? th?ng 5/2016 ?n h?t th?ng 12/2016 l? 1.210.000 ?ng/th?ng.i?u 5. T? ch?c th?c hi?n1. ?y ban nh?n d?n c?c t?nh, th?nh ph? tr?c thu?c Trung ??ng c? tr?ch nhi?m ch? ?o S? Lao ?ng - Th??ng binh v? X? h?i v? c?c c? quan ch?c nng c? li?n quan ki?m tra, ?n ?c vi?c th?c hi?n c?c quy ?nh t?i Th?ng t? n?y.2. B?o hi?m x? h?i Vi?t Nam c? tr?ch nhi?m tri?n khai th?c hi?n vi?c i?u ch?nh l??ng h?u, tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng quy ?nh t?i Ngh? ?nh s? 55/2016/N-CP v? h??ng d?n t?i Th?ng t? n?y; l?p b?o c?o theo m?u k?m Th?ng t? n?y g?i B? Lao ?ng- Th??ng binh v? X? h?i v? B? T?i ch?nh tr??c ng?y 15 th?ng 01 nm 2017.i?u 6. Hi?u l?c thi h?nhTh?ng t? n?y c? hi?u l?c thi h?nh k? t? ng?y 01 th?ng 9 nm 2016.Trong qu? tr?nh th?c hi?n n?u c? v??ng m?c, ? ngh? ph?n ?nh v? B? Lao ?ng - Th??ng binh v? X? h?i ? nghi?n c?u, gi?i quy?t./.??N?i nh?n: - Th? t??ng, c?c Ph? Th? t??ng CP; - Vn ph?ng Qu?c h?i; - Vn ph?ng Ch? t?ch n??c; - Vn ph?ng Ch?nh ph?; - VP Trung ??ng ?ng v? c?c Ban c?a ?ng; - C?c B?, c? quan ngang B?, c? quan thu?c CP; - T?a ?n nh?n d?n t?i cao; - Vi?n Ki?m s?t nh?n d?n t?i cao; - Ki?m to?n Nh? n??c; - B?o hi?m x? h?i Vi?t Nam; - UBND c?c t?nh, th?nh ph? tr?c thu?c TW; - S? L-TB&XH c?c t?nh, th?nh ph? tr?c thu?c TW; - B? T? ph?p (C?c Ki?m tra vn b?n QPPL); - C?ng b?o; C?ng TTT Ch?nh ph?; C?ng TTT B? LTBXH - L?u VT, PC, BHXH.KT. B? TR??NG TH? TR??NG Ph?m Minh Hu?n?PH? L?CBI?U T?NG H?P K?T QU? I?U CH?NH L??NG H?U, TR? C?P THEO NGH? ?NH S? 55/2016/N-CP (K?m theo Th?ng t? s? 23/2016/TT-BLTBXH ng?y 15 th?ng 7 nm 2016 c?a B? Lao ?ng - Th??ng binh v? X? h?i)?i t??ngS? ng??i (ng??i)M?c l??ng h?u, tr? c?p tng th?m b?nh qu?n (?ng/th?ng)T?ng kinh ph? chi i?u ch?nh (tri?u ?ng)Ghi ch?(1)(2)(3)(4)(5)1. Ng??i b?t ?u h??ng l??ng h?u, tr? c?p h?ng th?ng trong th?i gian t? th?ng 01/2015 ?n th?ng 4/2016 ??c i?u ch?nh tng th?m 8%.2. Ng??i h??ng l??ng h?u, tr? c?p h?ng th?ng c? m?c l??ng h?u, tr? c?p d??i 2.000.000 ?ng/th?ng ??c i?u ch?nh tng th?m. C? th?:- Ng??i c? m?c l??ng h?u t? 1.750.000 ?ng/th?ng tr? xu?ng.Trong ?: + Ngu?n Ng?n s?ch Nh? n??c??????????????? + Ngu?n Qu? BHXH- Ng??i c? m?c l??ng h?u t? tr?n 1.750.000 ?ng/th?ng ?n d??i 2.000.000 ?ng/th?ng.Trong ?: + Ngu?n Ng?n s?ch Nh? n??c ??????????????? + Ngu?n Qu? BHXH- Ng??i c? m?c tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng t? 1.850.000 ?ng/th?ng tr? xu?ng.Trong ?: + Ngu?n Ng?n s?ch Nh? n??c ??????????????? + Ngu?n Qu? BHXH- Ng??i c? m?c tr? c?p m?t s?c lao ?ng, tr? c?p h?ng th?ng t? tr?n 1.850.000 ?ng/th?ng ?n d??i 2.000.000 ?ng/th?ng.Trong ?: + Ngu?n Ng?n s?ch Nh? n??c ??????????????? + Ngu?n Qu? BHXH3. Gi?o vi?n m?m non c? m?c l??ng h?u th?p h?n m?c l??ng c? s? ??c i?u ch?nh.????T?ng c?ng?????Ng??i l?p bi?u (K? t?n)Th? tr??ng ?n v? 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