??ࡱ?>?? ???????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????? ????bjbj1?1? F,S?S??????????*G*G?T?T?T?T?T?????T?T?T?TL?V??T???Y(?Y?Y?Y?Y?Z?^??`????????$? ?<dM?Tqa?Z?Zqaqa?T?T?Y?Y?by?y?y?qa?c?T?Y?T?Y?y?qa?y?y?R'?W?Y????p?Q?????5?? ?x0?9?????<W??TW?y?qaqaqao? qaqaqa?qaqaqaqa?????????????????????????????????????????????????????????????????????qaqaqaqaqaqaqaqaqa*G JS: 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?: 59/2015/TT-BLTBXHH? N?i, ng?y 29 th?ng 12 nm 2015TH?NG T?QUY ?NH CHI TI?T V? H??NG D?N THI H?NH M?T S? I?U C?A LU?T B?O HI?M X? H?I V? B?O HI?M X? H?I B?T BU?CCn c? Lu?t b?o hi?m x? h?i ng?y 20 th?ng 11 nm 2014;Cn c? Ngh? quy?t s? 93/2015/QH13 ng?y 22 th?ng 6 nm 2015 c?a Qu?c h?i v? vi?c th?c hi?n ch?nh s?ch h??ng b?o hi?m x? h?i m?t l?n ?i v?i ng??i lao ?ng;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? 115/2015/N-CP ng?y 11 th?ng 11 nm 2015 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t b?o hi?m x? h?i v? b?o hi?m x? h?i b?t bu?c;Theo ? 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? quy ?nh chi ti?t v? h??ng d?n thi h?nh m?t s? i?u c?a Lu?t b?o hi?m x? h?i v? b?o hi?m x? h?i b?t bu?c.Ch??ng IQUY ?NH CHUNGi?u 1. Ph?m vi i?u ch?nhTh?ng t? n?y quy ?nh chi ti?t m?t s? i?u c?a Lu?t B?o hi?m x? h?i v? b?o hi?m x? h?i b?t bu?c v? h??ng d?n thi h?nh Ngh? ?nh s? 115/2015/N-CP ng?y 11 th?ng 11 nm 2015 c?a Ch?nh ph? quy ?nh chi ti?t m?t s? i?u c?a Lu?t b?o hi?m x? h?i v? b?o hi?m x? h?i b?t bu?c (sau ?y ??c vi?t l? Ngh? ?nh s? 115/2015/N-CP).i?u 2. ?i t??ng ?p d?ng1. Ng??i lao ?ng tham gia b?o hi?m x? h?i b?t bu?c quy ?nh t?i kho?n 1 v? kho?n 2 i?u 2 c?a Ngh? ?nh s? 115/2015/N-CP.Ng??i lao ?ng quy ?nh t?i c?c i?m a, b, c, d,  v? e kho?n 1 i?u 2 c?a Ngh? ?nh s? 115/2015/N-CP ??c c? i h?c, th?c t?p, c?ng t?c trong v? ngo?i n??c m? v?n h??ng ti?n l??ng ? trong n??c thu?c di?n tham gia b?o hi?m x? h?i b?t bu?c.2. Ng??i s? d?ng lao ?ng quy ?nh t?i kho?n 3 i?u 2 c?a Lu?t b?o hi?m x? h?i.3. C? quan, t? ch?c, c? nh?n c? li?n quan ?n b?o hi?m x? h?i b?t bu?c.Ch??ng IIC?C CH? ? B?O HI?M X? H?I B?T BU?CM?c 1: CH? ? ?M AUi?u 3. i?u ki?n h??ng ch? ? ?m au1. Ng??i lao ?ng quy ?nh t?i c?c i?m a, b, c, d,  kho?n 1 v? i?m b kho?n 2 i?u 2 c?a Ngh? ?nh s? 115/2015/N-CP ??c h??ng ch? ? ?m au trong c?c tr??ng h?p sau:a) Ng??i lao ?ng b? ?m au, tai n?n m? kh?ng ph?i l? tai n?n lao ?ng ho?c i?u tr? th??ng t?t, b?nh t?t t?i ph?t do tai n?n lao ?ng, b?nh ngh? nghi?p ph?i ngh? vi?c v? c? x?c nh?n c?a c? s? kh?m b?nh, ch?a b?nh c? th?m quy?n theo quy ?nh c?a B? Y t?.b) Ng??i lao ?ng ph?i ngh? vi?c ? chm s?c con d??i 07 tu?i b? ?m au v? c? x?c nh?n c?a c? s? kh?m b?nh, ch?a b?nh c? th?m quy?n.c) Lao ?ng n? i l?m tr??c khi h?t th?i h?n ngh? sinh con m? thu?c m?t trong c?c tr??ng h?p quy ?nh t?i i?m a v? i?m b kho?n n?y.2. Kh?ng gi?i quy?t ch? ? ?m au ?i v?i c?c tr??ng h?p sau ?y:a) Ng??i lao ?ng b? ?m au, tai n?n ph?i ngh? vi?c do t? h?y ho?i s?c kh?e, do say r??u ho?c s? d?ng ch?t ma t?y, ti?n ch?t ma t?y theo Danh m?c ban h?nh k?m theo Ngh? ?nh s? 82/2013/N-CP ng?y 19 th?ng 7 nm 2013 c?a Ch?nh ph? ban h?nh c?c danh m?c ch?t ma t?y v? ti?n ch?t v? Ngh? ?nh s? 126/2015/N-CP ng?y 09 th?ng 12 nm 2015 c?a Ch?nh ph? s?a ?i, b? sung Danh m?c c?c ch?t ma t?y v? ti?n ch?t ban h?nh k?m theo Ngh? ?nh s? 82/2013/N-CP ng?y 19 th?ng 7 nm 2013 c?a Ch?nh ph? ban h?nh c?c danh m?c ch?t ma t?y v? ti?n ch?t.b) Ng??i lao ?ng ngh? vi?c i?u tr? l?n ?u do tai n?n lao ?ng, b?nh ngh? nghi?p.c) Ng??i lao ?ng b? ?m au, tai n?n m? kh?ng ph?i l? tai n?n lao ?ng trong th?i gian ang ngh? ph?p h?ng nm, ngh? vi?c ri?ng, ngh? kh?ng h??ng l??ng theo quy ?nh c?a ph?p lu?t lao ?ng; ngh? vi?c h??ng ch? ? thai s?n theo quy ?nh c?a ph?p lu?t v? b?o hi?m x? h?i.i?u 4. Th?i gian h??ng ch? ? ?m au1. Th?i gian t?i a h??ng ch? ? ?m au trong m?t nm quy ?nh t?i kho?n 1 i?u 26 c?a Lu?t b?o hi?m x? h?i ??c t?nh theo ng?y l?m vi?c kh?ng k? ng?y ngh? l?, ngh? T?t, ngh? h?ng tu?n theo quy ?nh c?a ph?p lu?t v? lao ?ng. Th?i gian n?y ??c t?nh k? t? ng?y 01 th?ng 01 ?n ng?y 31 th?ng 12 c?a nm d??ng l?ch, kh?ng ph? thu?c v?o th?i i?m b?t ?u tham gia b?o hi?m x? h?i c?a ng??i lao ?ng.V? d? 1: ?ng D l? c?ng nh?n may, ch? ? l?m vi?c theo ca; ?ng D ??c b? tr? ng?y ngh? h?ng tu?n nh? sau: tu?n t? ng?y 04/01/2016 ?n ng?y 10/01/2016 v?o ng?y th? T? ng?y 06/01/2016, tu?n t? ng?y 11/01/2016 ?n ng?y 17/01/2016 v?o ng?y th? S?u ng?y 15/01/2016. Do b? ?m au b?nh t?t, ?ng D ph?i ngh? vi?c i?u tr? b?nh t? ng?y 07/01/2016 ?n ng?y 17/01/2016.Th?i gian h??ng ch? ? ?m au c?a ?ng D ??c t?nh t? ng?y 07/01/2016 ?n ng?y 17/01/2016 l? 10 ng?y (tr? 01 ng?y ngh? h?ng tu?n l? ng?y th? S?u ng?y 15/01/2016)2. Vi?c x?c ?nh ng??i lao ?ng l?m ngh? ho?c c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m ho?c ?c bi?t n?ng nh?c, ?c h?i, nguy hi?m thu?c danh m?c do B? Lao ?ng - Th??ng binh v? X? h?i, B? Y t? ban h?nh ho?c l?m vi?c ? n?i c? ph? c?p khu v?c h? s? t? 0,7 tr? l?n ? t?nh th?i gian t?i a h??ng ch? ? ?m au trong m?t nm, ??c cn c? v?o ngh?, c?ng vi?c v? n?i l?m vi?c c?a ng??i lao ?ng t?i th?i i?m ng??i lao ?ng b? ?m au, tai n?n.V? d? 2: B? A, c? 13 nm ?ng b?o hi?m x? h?i b?t bu?c, l?m vi?c trong i?u ki?n b?nh th??ng; t? th?ng 01/2016 ?n th?ng 9/2016 b? A ? ngh? vi?c h??ng ch? ? ?m au ? 30 ng?y. Th?ng 10/2016, b? A chuy?n sang l?m ngh? ho?c c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m. Ng?y 25/10/2016, b? A b? ?m au ph?i ngh? 07 ng?y l?m vi?c.T?i th?i i?m ngh? vi?c (th?ng 10/2016), b? A l?m ngh? ho?c c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m n?n th?i gian ngh? vi?c h??ng ch? ? ?m au t?i a trong nm c?a b? A l? 40 ng?y, t?nh ?n th?i i?m ng?y 25/10/2016 b? A m?i ngh? h??ng ch? ? ?m au 30 ng?y trong nm 2016, do ? th?i gian ngh? vi?c 07 ng?y do b? ?m au c?a b? A ??c gi?i quy?t h??ng tr? c?p ?m au.V? d? 3: B? B c? th?i gian ?ng b?o hi?m x? h?i ??c 10 nm, l?m c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m; t? th?ng 01/2016 ?n th?ng 8/2016, ? ngh? vi?c h??ng ch? ? ?m au 37 ng?y; t? th?ng 9/2016 b? B chuy?n sang l?m c?ng vi?c trong i?u ki?n b?nh th??ng. Ng?y 26/9/2016, b? B b? ?m au ph?i ngh? 03 ng?y l?m vi?c.T?i th?i i?m ngh? vi?c do ?m au (th?ng 9/2016), b? B l?m vi?c trong i?u ki?n b?nh th??ng n?n th?i gian ngh? vi?c h??ng ch? ? ?m au t?i a trong nm c?a b? B l? 30 ng?y; t?i th?i i?m ? b? B ? h??ng ch? ? ?m au 37 ng?y trong nm 2016, do ? b? B kh?ng ??c h??ng tr? c?p ?m au ?i v?i 03 ng?y ngh? vi?c t? ng?y 26/9/2016.3. Th?i gian h??ng ch? ? ?m au ?i v?i ng??i lao ?ng ngh? vi?c do m?c b?nh thu?c Danh m?c b?nh c?n ch?a tr? d?i ng?y do B? Y t? ban h?nh quy ?nh t?i kho?n 2 i?u 26 c?a Lu?t b?o hi?m x? h?i v? ??c h??ng d?n c? th? nh? sau:Tr??ng h?p ng??i lao ?ng ? h??ng h?t 180 ng?y m? v?n ti?p t?c i?u tr? th? ??c h??ng ti?p ch? ? ?m au v?i m?c th?p h?n nh?ng th?i gian h??ng ti?p t?i a b?ng th?i gian ? ?ng b?o hi?m x? h?i b?t bu?c.V? d? 4: B? Nguy?n Th? A, c? th?i gian ?ng b?o hi?m x? h?i b?t bu?c ??c 3 th?ng, m?c b?nh thu?c danh m?c b?nh c?n ch?a tr? d?i ng?y. Th?i gian h??ng ch? ? ?m au t?i a c?a b? A nh? sau:- T?i a 180 ng?y t?nh c? ng?y ngh? l?, ngh? T?t, ng?y ngh? h?ng tu?n;- Tr??ng h?p sau khi h??ng h?t th?i h?n 180 ng?y m? v?n ti?p t?c i?u tr? th? ??c h??ng ti?p ch? ? ?m au v?i m?c th?p h?n nh?ng th?i gian h??ng t?i a b?ng 03 th?ng.Nh? v?y, th?i gian ngh? vi?c h??ng ch? ? ?m au t?i a c?a b? A l? 180 ng?y v? 03 th?ng.V? d? 5: ?ng B c? th?i gian ?ng b?o hi?m x? h?i b?t bu?c l? ? 1 nm, m?c b?nh c?n ch?a tr? d?i ng?y. ?ng B ? h??ng h?t 180 ng?y ?u ti?n, sau ? v?n ti?p t?c i?u tr? th? ??c h??ng tr? c?p v?i m?c th?p h?n nh?ng t?i a l? 1 nm.Sau khi i?u tr? b?nh ?n ?nh, ?ng B tr? l?i l?m vi?c v? ?ng b?o hi?m x? h?i ? 2 nm th? ti?p t?c ngh? vi?c ? i?u tr? b?nh (thu?c danh m?c b?nh c?n ch?a tr? d?i ng?y). Nh? v?y, th?i gian ngh? vi?c h??ng ch? ? ?m au t?i a c?a l?n i?u tr? n?y ?i v?i ?ng B s? l? 180 ng?y v? 3 nm (th?i gian ?ng b?o hi?m x? h?i ? t?nh th?i gian h??ng t?i a sau khi ? ngh? h?t 180 ng?y l? t?ng th?i gian ? ?ng b?o hi?m x? h?i).4. Tr??ng h?p ng??i lao ?ng b? ?m au, tai n?n m? kh?ng ph?i l? tai n?n lao ?ng trong th?i gian ang ngh? ph?p h?ng nm, ngh? vi?c ri?ng, ngh? kh?ng h??ng l??ng theo quy ?nh c?a ph?p lu?t lao ?ng th? th?i gian ?m au, tai n?n tr?ng v?i th?i gian ngh? ph?p h?ng nm, ngh? vi?c ri?ng, ngh? kh?ng h??ng l??ng kh?ng ??c t?nh h??ng tr? c?p ?m au; th?i gian ngh? vi?c do b? ?m au, tai n?n ngo?i th?i gian ngh? ph?p h?ng nm, ngh? vi?c ri?ng, ngh? kh?ng h??ng l??ng ??c t?nh h??ng ch? ? ?m au theo quy ?nh.5. Tr??ng h?p ng??i lao ?ng c? th?i gian ngh? vi?c h??ng ch? ? ?m au t? cu?i nm tr??c chuy?n ti?p sang ?u nm sau th? th?i gian ngh? h??ng ch? ? ?m au c?a nm n?o t?nh v?o th?i gian h??ng ch? ? ?m au c?a nm ?.i?u 5. Th?i gian h??ng ch? ? khi con ?m au1. Th?i gian t?i a h??ng ch? ? khi con ?m au trong m?t nm cho m?i con quy ?nh t?i kho?n 1 i?u 27 c?a Lu?t b?o hi?m x? h?i ??c t?nh theo ng?y l?m vi?c kh?ng k? ng?y ngh? l?, ngh? T?t, ngh? h?ng tu?n theo quy ?nh. Th?i gian n?y ??c t?nh k? t? ng?y 01 th?ng 01 ?n ng?y 31 th?ng 12 c?a nm d??ng l?ch, kh?ng ph? thu?c v?o th?i i?m b?t ?u tham gia b?o hi?m x? h?i c?a ng??i lao ?ng.a) Tr??ng h?p trong c?ng m?t th?i gian ng??i lao ?ng c? t? 2 con tr? l?n d??i 7 tu?i b? ?m au, th? th?i gian h??ng ch? ? khi con ?m au ??c t?nh b?ng th?i gian th?c t? ng??i lao ?ng ngh? vi?c chm s?c con ?m au; th?i gian t?i a ng??i lao ?ng ngh? vi?c trong m?t nm cho m?i con ??c th?c hi?n theo quy ?nh t?i kho?n 1 i?u 27 c?a Lu?t b?o hi?m x? h?i.V? d? 6: B? A ang tham gia b?o hi?m x? h?i b?t bu?c, c? 2 con d??i 7 tu?i b? ?m au v?i th?i gian nh? sau: con th? nh?t b? ?m t? ng?y 04/01 ?n ng?y 10/01/2016, con th? hai b? ?m t? ng?y 07/01 ?n ng?y 13/01/2016, b? A ph?i ngh? vi?c ? chm s?c 2 con ?m au. Ng?y ngh? h?ng tu?n c?a b? A l? ng?y Ch? nh?t. Th?i gian h??ng ch? ? khi con ?m au c?a b? A ??c t?nh t? ng?y 04 ?n ng?y 13 th?ng 01 nm 2016 l? 09 ng?y (tr? 01 ng?y ngh? h?ng tu?n l? Ch? nh?t).b) Tr??ng h?p c? cha v? m? c?ng tham gia b?o hi?m x? h?i th? t?y theo i?u ki?n c?a m?i ng??i ? lu?n phi?n ngh? vi?c chm s?c con ?m au, th?i gian t?i a h??ng ch? ? khi con ?m au trong m?t nm c?a ng??i cha ho?c ng??i m? cho m?i con theo quy ?nh t?i kho?n 1 i?u 27 c?a Lu?t b?o hi?m x? h?i.V? d? 7: Hai v? ch?ng b? B ?u ang tham gia b?o hi?m x? h?i b?t bu?c. Ng?y ngh? h?ng tu?n c?a v? ch?ng b? B l? ng?y Ch? nh?t. Con b? B ??c 5 tu?i, b? ?m ph?i i?u tr? ? b?nh vi?n th?i gian t? ng?y 11/01 ?n ng?y 05/02/2016. Do i?u ki?n c?ng vi?c, v? ch?ng b? B ph?i b? tr? thay nhau ngh? chm s?c con nh? sau:- B? B ngh? chm con t? ng?y 11/01 ?n ng?y 17/01/2016 v? t? ng?y 25/01 ?n ng?y 05/02/2016;- Ch?ng b? B ngh? chm con t? ng?y 18/01 ?n ng?y 24/01/2016.Nh? v?y, th?i gian h??ng ch? ? khi con ?m au c?a v? ch?ng b? B ??c t?nh nh? sau:+ ?i v?i b? B: t?ng s? ng?y ngh? chm s?c con l? 19 ng?y, tr? 02 ng?y ngh? h?ng tu?n v?o ng?y Ch? nh?t, c?n l?i 17 ng?y. Tuy nhi?n, do con b? B ? ??c 5 tu?i n?n th?i gian ngh? vi?c h??ng ch? ? khi con ?m au trong m?t nm t?i a l? 15 ng?y. Do v?y, th?i gian h??ng ch? ? khi con ?m au c?a b? B ??c t?nh h??ng l? 15 ng?y.+ ?i v?i ch?ng b? B: t?ng s? ng?y ngh? chm s?c con l? 7 ng?y, tr? 01 ng?y ngh? h?ng tu?n v?o ng?y Ch? nh?t, c?n l?i 06 ng?y. Do v?y, th?i gian h??ng ch? ? khi con ?m au c?a ch?ng b? B ??c t?nh h??ng l? 06 ng?y.c) Tr??ng h?p c? cha v? m? c?ng tham gia b?o hi?m x? h?i b?t bu?c, c?ng ngh? vi?c ? chm s?c con ?m au th? c? cha v? m? ?u ??c gi?i quy?t h??ng ch? ? khi con ?m au; th?i gian t?i a h??ng ch? ? khi con ?m au trong m?t nm c?a ng??i cha ho?c ng??i m? cho m?i con theo quy ?nh t?i kho?n 1 i?u 27 c?a Lu?t b?o hi?m x? h?i.V? d? 8: Hai v? ch?ng ch? T ?u tham gia b?o hi?m x? h?i b?t bu?c, c? con trai 5 tu?i b? ?m ph?i n?m vi?n i?u tr? b?nh t? ng?y 07/3/2016 ?n ng?y 11/3/2016. Trong th?i gian con ph?i n?m vi?n i?u tr? b?nh, c? hai v? ch?ng ch? T ?u ngh? vi?c ? chm s?c con.Trong tr??ng h?p n?y, c? hai v? ch?ng ch? T ?u ??c gi?i quy?t h??ng ch? ? khi con ?m au v?i th?i gian l? 05 ng?y.i?u 6. M?c h??ng ch? ? ?m au1. M?c h??ng ch? ? ?m au theo quy ?nh t?i kho?n 1 i?u 26 v? i?u 27 c?a Lu?t b?o hi?m x? h?i ??c t?nh nh? sau:M?c h??ng ch? ? ?m au=Ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a th?ng li?n k? tr??c khi ngh? vi?cx 75 (%) xS? ng?y ngh? vi?c ??c h??ng ch? ? ?m au24 ng?y- S? ng?y ngh? vi?c ??c h??ng ch? ? ?m au ??c t?nh theo ng?y l?m vi?c kh?ng k? ng?y ngh? l?, ngh? T?t, ng?y ngh? h?ng tu?n.2. M?c h??ng ch? ? ?m au ?i v?i ng??i lao ?ng ngh? vi?c do m?c b?nh thu?c danh m?c b?nh c?n ch?a tr? d?i ng?y theo quy ?nh t?i kho?n 2 i?u 26 c?a Lu?t b?o hi?m x? h?i ??c t?nh nh? sau:M?c h??ng ch? ? ?m au ?i v?i b?nh c?n ch?a tr? d?i ng?y=Ti?n l??ng ?ng b?o hi?m x? h?i c?a th?ng li?n k? tr??c khi ngh? vi?cxT? l? h??ng ch? ? ?m au (%)xS? th?ng ngh? vi?c h??ng ch? ? ?m auTrong ?:a) T? l? h??ng ch? ? ?m au ??c t?nh b?ng 75% ?i v?i th?i gian h??ng ch? ? ?m au c?a ng??i lao ?ng trong 180 ng?y ?u. Sau khi h??ng h?t th?i gian 180 ng?y m? v?n ti?p t?c i?u tr? th? t? l? h??ng ch? ? ?m au cho th?i gian ti?p theo ??c t?nh nh? sau:- B?ng 65% n?u ng??i lao ?ng ? ?ng b?o hi?m x? h?i t? ? 30 nm tr? l?n;- B?ng 55% n?u ng??i lao ?ng ? ?ng b?o hi?m x? h?i t? ? 15 nm ?n d??i 30 nm;- B?ng 50% n?u ng??i lao ?ng ? ?ng b?o hi?m x? h?i d??i 15 nm.b) Th?ng ngh? vi?c h??ng ch? ? ?m au ??c t?nh t? ng?y b?t ?u ngh? vi?c h??ng ch? ? ?m au c?a th?ng ? ?n ng?y tr??c li?n k? c?a th?ng sau li?n k?. Tr??ng h?p c? ng?y l? kh?ng tr?n th?ng th? c?ch t?nh m?c h??ng ch? ? ?m au cho nh?ng ng?y n?y nh? sau:M?c h??ng ch? ? ?m au ?i v?i b?nh c?n ch?a tr? d?i ng?y=Ti?n l??ng ?ng b?o hi?m x? h?i c?a th?ng li?n k? tr??c khi ngh? vi?cxT? l? h??ng ch? ? ?m au (%)xS? ng?y ngh? vi?c h??ng ch? ? ?m au24 ng?yTrong ?:- T? l? h??ng ch? ? ?m au theo quy ?nh t?i i?m a kho?n n?y.- S? ng?y ngh? vi?c h??ng ch? ? ?m au t?nh c? ng?y ngh? l?, ngh? T?t, ng?y ngh? h?ng tu?n.V? d? 9: B? N ang tham gia b?o hi?m x? h?i b?t bu?c, b? ?m au ph?i ngh? vi?c do m?c b?nh thu?c danh m?c b?nh c?n ch?a tr? d?i ng?y t? ng?y 28/3/2016 ?n ng?y 05/6/2016.- S? th?ng ngh? vi?c h??ng ch? ? ?m au c?a b? N l? 2 th?ng (t? 28/3 ?n 27/5/2016);- S? ng?y l? kh?ng tr?n th?ng c?a b? N l? 09 ng?y (t? ng?y 28/5 ?n ng?y 05/6/2016).3. Tr??ng h?p ng??i lao ?ng b? ?m au, tai n?n m? kh?ng ph?i tai n?n lao ?ng ho?c ngh? vi?c h??ng ch? ? khi con ?m au ngay trong th?ng ?u thu?c di?n tham gia b?o hi?m x? h?i b?t bu?c m? th?i gian ngh? vi?c t? 14 ng?y l?m vi?c tr? l?n trong th?ng th? m?c h??ng ch? ? ?m au ??c t?nh tr?n ti?n l??ng th?ng l?m cn c? ?ng b?o hi?m x? h?i c?a ch?nh th?ng ?.V? d? 10: B? Ch ??c tuy?n d?ng v?o l?m vi?c t?i m?t c? quan t? ng?y 01/6/2016. Ng?y 06/6/2016 b? Ch b? tai n?n r?i ro ph?i ngh? vi?c ? i?u tr? ?n h?t th?ng 6/2016. B? Ch ??c c? quan ng k? tham gia b?o hi?m x? h?i v?i ti?n l??ng th?ng l?m cn c? ?ng b?o hi?m x? h?i l? 5 tri?u ?ng.Tr??ng h?p b? Ch ??c gi?i quy?t h??ng ch? ? ?m au, m?c h??ng ch? ? ?m au ??c t?nh tr?n m?c ti?n l??ng th?ng l? 5 tri?u ?ng.4. Ng??i lao ?ng ngh? vi?c h??ng tr? c?p ?m au t? 14 ng?y l?m vi?c tr? l?n trong th?ng th? ng??i lao ?ng v? ng??i s? d?ng lao ?ng kh?ng ph?i ?ng b?o hi?m x? h?i th?ng ?. Th?i gian n?y kh?ng ??c t?nh ? h??ng b?o hi?m x? h?i.5. Trong th?i gian ng??i lao ?ng ngh? vi?c h??ng tr? c?p ?m au do b? m?c b?nh thu?c Danh m?c b?nh c?n ch?a tr? d?i ng?y, ng??i lao ?ng ??c h??ng b?o hi?m y t? do qu? b?o hi?m x? h?i ?ng cho ng??i lao ?ng.6. Kh?ng i?u ch?nh m?c h??ng ch? ? ?m au khi Ch?nh ph? i?u ch?nh m?c l??ng c? s?, m?c l??ng t?i thi?u v?ng.i?u 7. D??ng s?c, ph?c h?i s?c kh?e sau khi ?m au1. Ng??i lao ?ng ? h??ng ch? ? ?m au t? ? 30 ng?y tr? l?n trong nm, k? c? ng??i lao ?ng m?c b?nh thu?c Danh m?c b?nh c?n ch?a tr? d?i ng?y do B? Y t? ban h?nh, trong kho?ng th?i gian 30 ng?y ?u tr? l?i l?m vi?c m? s?c kh?e ch?a ph?c h?i th? ??c ngh? d??ng s?c, ph?c h?i s?c kh?e theo quy ?nh t?i i?u 29 c?a Lu?t b?o hi?m x? h?i.V? d? 11: ?ng Ph ang tham gia b?o hi?m x? h?i theo ch?c danh ngh? n?ng nh?c, t?nh ?n h?t th?ng 7/2016 ? ngh? vi?c h??ng ch? ? ?m au (b?nh kh?ng thu?c Danh m?c b?nh c?n ch?a tr? d?i ng?y) ??c 35 ng?y, sau khi i l?m tr? l?i ??c m?t tu?n th?y s?c kh?e c?n y?u, ?ng Ph ??c c?ng ty quy?t ?nh cho ngh? d??ng s?c, ph?c h?i s?c kh?e 05 ng?y. Th?ng 9/2016, ?ng Ph b? ?m au ph?i ph?u thu?t, ngh? vi?c h??ng ch? ? ?m au 07 ng?y th? quay tr? l?i l?m vi?c nh?ng s?c kh?e ch?a ph?c h?i.Tr??ng h?p ?ng Ph t?nh ?n th?i i?m th?ng 9/2016 ? ngh? vi?c h??ng ch? ? d??ng s?c, ph?c h?i s?c kh?e sau khi ?m au (?m au kh?ng thu?c Danh m?c b?nh c?n ch?a tr? d?i ng?y) ??c 05 ng?y. Do v?y, khi quay tr? l?i l?m vi?c sau th?i gian ngh? vi?c h??ng ch? ? ?m au ph?i ph?u thu?t m? s?c kh?e ch?a ph?c h?i th? ?ng Ph ??c ngh? vi?c h??ng ch? ? d??ng s?c, ph?c h?i s?c kh?e sau khi ?m au v?i th?i gian t?i a l? 02 ng?y (d??ng s?c, ph?c h?i s?c kh?e sau khi ?m au do ph?i ph?u thu?t t?i a l? 07 ng?y nh?ng tr??c ? ?ng Ph ? ngh? h??ng ch? ? d??ng s?c, ph?c h?i s?c kh?e sau khi ?m au l? 05 ng?y).2. Ng??i lao ?ng ? i?u ki?n ngh? d??ng s?c, ph?c h?i s?c kh?e trong nm n?o th? th?i gian ngh? vi?c h??ng d??ng s?c, ph?c h?i s?c kh?e ??c t?nh cho nm ?.V? d? 12: B? D ph?i ngh? vi?c ? i?u tr? b?nh thu?c danh m?c b?nh c?n ch?a tr? d?i ng?y t? ng?y 01/8/2016 ?n h?t ng?y 10/12/2016 (trong nm 2016 b? D ch?a ngh? d??ng s?c, ph?c h?i s?c kh?e sau ?m au). T? ng?y 11/12/2016, b? D tr? l?i ti?p t?c l?m vi?c ?n ng?y 04/01/2017 do s?c kh?e ch?a ph?c h?i n?n b? D ??c ?n v? gi?i quy?t ngh? vi?c h??ng d??ng s?c ph?c h?i s?c kh?e 10 ng?y.Tr??ng h?p b? D ??c ngh? h??ng d??ng s?c, ph?c h?i s?c kh?e 10 ng?y v? th?i gian ngh? n?y ??c t?nh cho nm 2016.3. Tr??ng h?p ng??i lao ?ng kh?ng ngh? vi?c th? kh?ng ??c h??ng ch? ? d??ng s?c, ph?c h?i s?c kh?e.i?u 8. H? s?, gi?i quy?t h??ng ch? ? ?m au1. H? s?, gi?i quy?t h??ng ch? ? ?m au th?c hi?n theo quy ?nh t?i i?u 100 v? i?u 102 c?a Lu?t b?o hi?m x? h?i.2. Ng??i lao ?ng c? tr?ch nhi?m n?p h? s? quy ?nh t?i kho?n 1 v? kho?n 2 i?u 100 c?a Lu?t b?o hi?m x? h?i cho ng??i s? d?ng lao ?ng nh?ng kh?ng qu? 45 ng?y k? t? ng?y tr? l?i l?m vi?c.M?c 2: CH? ? THAI S?Ni?u 9. i?u ki?n h??ng ch? ? thai s?ni?u ki?n h??ng ch? ? thai s?n c?a lao ?ng n? sinh con, lao ?ng n? mang thai h?, ng??i m? nh? mang thai h? v? ng??i lao ?ng nh?n nu?i con nu?i d??i 6 th?ng tu?i ??c quy ?nh t?i kho?n 2 v? kho?n 3 i?u 31 c?a Lu?t b?o hi?m x? h?i; kho?n 3 i?u 3 v? kho?n 1 i?u 4 c?a Ngh? ?nh s? 115/2015/N-CP v? ??c h??ng d?n c? th? nh? sau:1. Th?i gian 12 th?ng tr??c khi sinh con ho?c nh?n nu?i con nu?i ??c x?c ?nh nh? sau:a) Tr??ng h?p sinh con ho?c nh?n nu?i con nu?i tr??c ng?y 15 c?a th?ng, th? th?ng sinh con ho?c nh?n nu?i con nu?i kh?ng t?nh v?o th?i gian 12 th?ng tr??c khi sinh con ho?c nh?n nu?i con nu?i.b) Tr??ng h?p sinh con ho?c nh?n nu?i con nu?i t? ng?y 15 tr? i c?a th?ng v? th?ng ? c? ?ng b?o hi?m x? h?i, th? th?ng sinh con ho?c nh?n nu?i con nu?i ??c t?nh v?o th?i gian 12 th?ng tr??c khi sinh con ho?c nh?n nu?i con nu?i. Tr??ng h?p th?ng ? kh?ng ?ng b?o hi?m x? h?i th? th?c hi?n theo quy ?nh t?i i?m a kho?n n?y.V? d? 13: Ch? A sinh con ng?y 18/01/2017 v? th?ng 01/2017 c? ?ng b?o hi?m x? h?i, th?i gian 12 th?ng tr??c khi sinh con ??c t?nh t? th?ng 02/2016 ?n th?ng 01/2017, n?u trong th?i gian n?y ch? A ? ?ng b?o hi?m x? h?i t? ? 6 th?ng tr? l?n ho?c t? ? 3 th?ng tr? l?n trong tr??ng h?p khi mang thai ph?i ngh? vi?c ? d??ng thai theo ch? ?nh c?a c? s? kh?m b?nh, ch?a b?nh c? th?m quy?n th? ch? A ??c h??ng ch? ? thai s?n theo quy ?nh.V? d? 14: Th?ng 8/2017, ch? B ch?m d?t h?p ?ng lao ?ng v? sinh con ng?y 14/12/2017, th?i gian 12 th?ng tr??c khi sinh con ??c t?nh t? th?ng 12/2016 ?n th?ng 11/2017, n?u trong th?i gian n?y ch? B ? ?ng b?o hi?m x? h?i t? ? 6 th?ng tr? l?n ho?c t? ? 3 th?ng tr? l?n trong tr??ng h?p khi mang thai ph?i ngh? vi?c ? d??ng thai theo ch? ?nh c?a c? s? kh?m b?nh, ch?a b?nh c? th?m quy?n th? ch? B ??c h??ng ch? ? thai s?n theo quy ?nh.2. i?u ki?n h??ng tr? c?p m?t l?n khi sinh con ??c h??ng d?n c? th? nh? sau:a) ?i v?i tr??ng h?p ch? c? cha tham gia b?o hi?m x? h?i th? cha ph?i ?ng b?o hi?m x? h?i t? ? 06 th?ng tr? l?n trong th?i gian 12 th?ng tr??c khi sinh con;b) ?i v?i ng??i ch?ng c?a ng??i m? nh? mang thai h? ph?i ?ng b?o hi?m x? h?i t? ? 06 th?ng tr? l?n trong th?i gian 12 th?ng t?nh ?n th?i i?m nh?n con.3. Trong th?i gian i l?m tr??c khi h?t th?i h?n ngh? sinh con m? lao ?ng n? ph?i ngh? vi?c ? kh?m thai, s?y thai, n?o, h?t thai, thai ch?t l?u, ph? thai b?nh l?, th?c hi?n c?c bi?n ph?p tr?nh thai th? ??c h??ng ch? ? thai s?n theo quy ?nh t?i c?c i?u 32, 33 v? 37 c?a Lu?t b?o hi?m x? h?i.i?u 10. Th?i gian h??ng ch? ? thai s?n1. Lao ?ng n? sinh con ??c ngh? vi?c h??ng ch? ? thai s?n tr??c v? sau khi sinh con theo quy ?nh t?i kho?n 1 i?u 34 c?a Lu?t b?o hi?m x? h?i v? ??c h??ng d?n c? th? nh? sau:a) Trong th?i gian lao ?ng n? ngh? vi?c h??ng ch? ? thai s?n tr??c khi sinh m? thai ch?t l?u, n?u lao ?ng n? ? i?u ki?n quy ?nh t?i kho?n 2 i?u 31 c?a Lu?t b?o hi?m x? h?i th? ngo?i ch? ? thai s?n ?i v?i th?i gian ngh? vi?c h??ng ch? ? thai s?n tr??c khi sinh, lao ?ng n? ??c ngh? vi?c h??ng ch? ? quy ?nh t?i i?u 33 c?a Lu?t b?o hi?m x? h?i t?nh t? th?i i?m thai ch?t l?u.V? d? 15: Ch? C li?n t?c tham gia b?o hi?m x? h?i b?t bu?c ??c 3 nm, mang thai ?n th?ng th? 8 th? ngh? vi?c h??ng ch? ? thai s?n tr??c khi sinh, m?t th?ng sau khi ngh? vi?c th? thai b? ch?t l?u. Nh? v?y, ch? C ngo?i vi?c ??c h??ng ch? ? thai s?n cho ?n khi thai ch?t l?u, c?n ??c ngh? vi?c h??ng ch? ? thai s?n theo ch? ?nh c?a c? s? kh?m b?nh, ch?a b?nh c? th?m quy?n nh?ng t?i a kh?ng qu? 50 ng?y t?nh c? ng?y ngh? l?, ngh? T?t, ng?y ngh? h?ng tu?n.b) Tr??ng h?p lao ?ng n? ngh? h??ng ch? ? thai s?n tr??c khi sinh, sau khi sinh con m? con b? ch?t, n?u lao ?ng n? ? i?u ki?n quy ?nh t?i kho?n 2 i?u 31 c?a Lu?t b?o hi?m x? h?i th? ngo?i ch? ? thai s?n ?i v?i th?i gian ngh? h??ng ch? ? thai s?n tr??c khi sinh, lao ?ng n? ??c h??ng ch? ? quy ?nh t?i kho?n 3 i?u 34 c?a Lu?t b?o hi?m x? h?i.2. Tr??ng h?p m? ch?t sau khi sinh con th? cha ho?c ng??i tr?c ti?p nu?i d??ng h??ng ch? ? thai s?n quy ?nh t?i c?c kho?n 4, 5 v? 6 i?u 34 c?a Lu?t b?o hi?m x? h?i v? ??c h??ng d?n c? th? nh? sau:a) Tr??ng h?p ch? c? m? tham gia b?o hi?m x? h?i m? m? ch?t sau khi sinh con th? cha ho?c ng??i tr?c ti?p nu?i d??ng ??c h??ng ch? ? thai s?n ?i v?i th?i gian c?n l?i c?a ng??i m?. M?c h??ng ch? ? thai s?n ??c t?nh tr?n c? s? m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 06 th?ng tr??c khi ngh? vi?c h??ng ch? ? thai s?n c?a ng??i m?.b) Tr??ng h?p c? cha v? m? ?u tham gia b?o hi?m x? h?i m? m? ch?t sau khi sinh con th? cha ??c ngh? vi?c h??ng ch? ? thai s?n ?i v?i th?i gian c?n l?i c?a ng??i m?. M?c h??ng ch? ? thai s?n ??c t?nh tr?n c? s? m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 06 th?ng tr??c khi ngh? vi?c h??ng ch? ? thai s?n c?a ng??i cha.c) Tr??ng h?p ch? c? m? tham gia b?o hi?m x? h?i nh?ng kh?ng ? i?u ki?n quy ?nh t?i kho?n 2 ho?c kho?n 3 i?u 31 c?a Lu?t b?o hi?m x? h?i m? ch?t th? cha ho?c ng??i tr?c ti?p nu?i d??ng ??c h??ng ch? ? thai s?n cho ?n khi con ? 06 th?ng tu?i. M?c h??ng ch? ? thai s?n ??c t?nh tr?n c? s? m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a c?c th?ng ? ?ng b?o hi?m x? h?i c?a ng??i m?.d) Tr??ng h?p c? cha v? m? ?u tham gia b?o hi?m x? h?i nh?ng ng??i m? kh?ng ? i?u ki?n quy ?nh t?i kho?n 2 ho?c kho?n 3 i?u 31 c?a Lu?t b?o hi?m x? h?i m? ch?t th? cha ??c ngh? vi?c h??ng ch? ? thai s?n cho ?n khi con ? 06 th?ng tu?i. M?c h??ng ch? ? thai s?n ??c t?nh tr?n c? s? m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 06 th?ng tr??c khi ngh? vi?c h??ng ch? ? thai s?n c?a ng??i cha.) Tr??ng h?p cha ho?c ng??i tr?c ti?p nu?i d??ng quy ?nh t?i i?m b v? i?m d kho?n n?y m? kh?ng ngh? vi?c th? ngo?i ti?n l??ng v?n ??c h??ng ch? ? thai s?n. M?c h??ng ch? ? thai s?n ??c t?nh tr?n c? s? m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 06 th?ng tr??c khi ngh? vi?c h??ng ch? ? thai s?n c?a ng??i m?.e) Tr??ng h?p ch? c? cha tham gia b?o hi?m x? h?i m? m? ch?t sau khi sinh con ho?c g?p r?i ro sau khi sinh m? kh?ng c?n ? s?c kh?e ? chm s?c con theo x?c nh?n c?a c? s? kh?m b?nh, ch?a b?nh c? th?m quy?n th? cha ??c ngh? vi?c h??ng ch? ? thai s?n cho ?n khi con ? 06 th?ng tu?i. M?c h??ng ch? ? thai s?n ??c t?nh tr?n c? s? m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 06 th?ng tr??c khi ngh? vi?c h??ng ch? ? thai s?n c?a ng??i cha.g) ?i v?i tr??ng h?p quy ?nh t?i c?c i?m b, d v? e kho?n n?y m? ng??i cha ?ng b?o hi?m x? h?i ch?a ? 06 th?ng th? m?c h??ng ch? ? thai s?n ??c t?nh tr?n c? s? m?c b?nh qu?n ti?n l??ng th?ng c?a c?c th?ng ? ?ng b?o hi?m x? h?i.3. Tr??ng h?p lao ?ng n? mang thai ?i tr? l?n m? khi sinh n?u c? thai b? ch?t ho?c ch?t l?u th? ch? ? thai s?n ??c gi?i quy?t ?i v?i con c?n s?ng. Th?i gian ngh? vi?c h??ng ch? ? thai s?n khi sinh con c?a lao ?ng n? ??c t?nh theo s? con ??c sinh ra, bao g?m c? con b? ch?t ho?c ch?t l?u.Tr??ng h?p t?t c? c?c thai ?u ch?t l?u th? th?i gian ??c ngh? vi?c h??ng ch? ? thai s?n ??c th?c hi?n theo quy ?nh t?i i?u 33 c?a Lu?t b?o hi?m x? h?i ?i v?i t?ng thai ch?t l?u, kh?ng t?nh tr?ng th?i gian h??ng.Tr??ng h?p t?t c? c?c thai ?u b? ch?t sau khi sinh th? th?i gian ??c ngh? vi?c h??ng ch? ? thai s?n ??c th?c hi?n theo quy ?nh t?i kho?n 3 i?u 34 c?a Lu?t b?o hi?m x? h?i, ?p d?ng ?i v?i con ch?t sau c?ng.i?u 11. Th?i gian h??ng ch? ? khi nh?n nu?i con nu?iNg??i lao ?ng nh?n nu?i con nu?i d??i 06 th?ng tu?i th? ??c ngh? vi?c h??ng ch? ? thai s?n theo quy ?nh t?i i?u 36 c?a Lu?t b?o hi?m x? h?i. Tr??ng h?p ng??i lao ?ng ? i?u ki?n h??ng ch? ? thai s?n quy ?nh t?i kho?n 2 i?u 31 c?a Lu?t b?o hi?m x? h?i nh?ng kh?ng ngh? vi?c th? ch? ??c h??ng tr? c?p m?t l?n quy ?nh t?i i?u 38 c?a Lu?t b?o hi?m x? h?i.i?u 12. M?c h??ng ch? ? thai s?n1. M?c h??ng ch? ? thai s?n ??c th?c hi?n theo quy ?nh t?i kho?n 1 i?u 39 c?a Lu?t b?o hi?m x? h?i v? ??c h??ng d?n c? th? nh? sau:a) M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i l?m c? s? t?nh h??ng ch? ? thai s?n l? m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 th?ng li?n k? g?n nh?t tr??c khi ngh? vi?c. N?u th?i gian ?ng b?o hi?m x? h?i kh?ng li?n t?c th? ??c c?ng d?n.Tr??ng h?p lao ?ng n? i l?m cho ?n th?i i?m sinh con m? th?ng sinh con ho?c nh?n nu?i con nu?i ??c t?nh v?o th?i gian 12 th?ng tr??c khi sinh con ho?c nh?n nu?i con nu?i th? m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 th?ng tr??c khi ngh? vi?c, bao g?m c? th?ng sinh con ho?c nh?n nu?i con nu?i.V? d? 16: Ch? C sinh con v?o ng?y 16/3/2016, c? qu? tr?nh ?ng b?o hi?m x? h?i nh? sau:- T? th?ng 10/2015 ?n th?ng 01/2016 (4 th?ng) ?ng b?o hi?m x? h?i v?i m?c l??ng 5.000.000 ?ng/th?ng;- T? th?ng 02/2016 ?n th?ng 3/2016 (2 th?ng) ?ng b?o hi?m x? h?i v?i m?c l??ng 6.500.000 ?ng/th?ng.M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 th?ng li?n k? tr??c khi ngh? vi?c c?a ch? C ??c t?nh nh? sau:M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 th?ng li?n k? tr??c khi ngh? vi?c=(5.000.000 x 4) + (6.500.000 x 2)6=5.500.000 (?ng/th?ng)Nh? v?y, m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 th?ng li?n k? tr??c khi ngh? vi?c ? l?m c? s? t?nh h??ng ch? ? thai s?n c?a ch? C l? 5.500.000 ?ng/th?ng.V? d? 17: Ch? D sinh con ng?y 13/5/2017 (thu?c tr??ng h?p khi mang thai ph?i ngh? vi?c ? d??ng thai theo ch? ?nh c?a c? s? kh?m b?nh, ch?a b?nh c? th?m quy?n), c? qu? tr?nh ?ng b?o hi?m x? h?i nh? sau:- T? th?ng 5/2014 ?n th?ng 4/2016 (24 th?ng) ?ng b?o hi?m x? h?i v?i m?c l??ng 8.500.000 ?ng/th?ng;- T? th?ng 5/2016 ?n th?ng 8/2016 (4 th?ng) ?ng b?o hi?m x? h?i v?i m?c l??ng 7.000.000 ?ng/th?ng;- T? th?ng 9/2016 ?n th?ng 4/2017 (8 th?ng), ngh? d??ng thai, kh?ng ?ng b?o hi?m x? h?i.M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 th?ng li?n k? tr??c khi ngh? vi?c c?a ch? D ??c t?nh nh? sau:M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 th?ng li?n k? tr??c khi ngh? vi?c=(7.000.000 x 4) + (8.500.000 x 2)6=7.500.000 (?ng/th?ng)Nh? v?y, m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 th?ng li?n k? tr??c khi ngh? vi?c ? l?m c? s? t?nh h??ng ch? ? thai s?n c?a ch? D l? 7.500.000 ?ng/th?ng.b) ?i v?i tr??ng h?p ng??i lao ?ng h??ng ch? ? thai s?n theo quy ?nh t?i i?u 32, i?u 33, c?c kho?n 2, 4, 5 v? 6 i?u 34, i?u 37 c?a Lu?t b?o hi?m x? h?i ngay trong th?ng ?u thu?c di?n tham gia b?o hi?m x? h?i th? m?c h??ng ch? ? thai s?n ??c t?nh tr?n ti?n l??ng th?ng l?m cn c? ?ng b?o hi?m x? h?i c?a ch?nh th?ng ?.2. Th?i gian ngh? vi?c h??ng ch? ? thai s?n t? 14 ng?y l?m vi?c tr? l?n trong th?ng ??c t?nh l? th?i gian ?ng b?o hi?m x? h?i quy ?nh t?i kho?n 2 i?u 39 c?a Lu?t b?o hi?m x? h?i ??c h??ng d?n nh? sau:a) Tr??ng h?p h?p ?ng lao ?ng h?t th?i h?n trong th?i gian ng??i lao ?ng ngh? vi?c h??ng ch? ? thai s?n th? th?i gian h??ng ch? ? thai s?n t? khi ngh? vi?c ?n khi h?p ?ng lao ?ng h?t th?i h?n ??c t?nh l? th?i gian ?ng b?o hi?m x? h?i, th?i gian h??ng ch? ? thai s?n sau khi h?p ?ng lao ?ng h?t th?i h?n kh?ng ??c t?nh l? th?i gian ? ?ng b?o hi?m x? h?i.b) Th?i gian h??ng ch? ? thai s?n c?a ng??i lao ?ng ch?m d?t h?p ?ng lao ?ng, h?p ?ng l?m vi?c ho?c th?i vi?c tr??c th?i i?m sinh con ho?c nh?n con nu?i d??i 06 th?ng tu?i quy ?nh t?i kho?n 4 i?u 31 c?a Lu?t b?o hi?m x? h?i kh?ng ??c t?nh l? th?i gian ? ?ng b?o hi?m x? h?i.c) Tr??ng h?p lao ?ng n? i l?m tr??c khi h?t th?i h?n ngh? sinh con theo quy ?nh th? th?i gian h??ng ch? ? thai s?n t? khi ngh? vi?c ?n khi i l?m tr??c khi h?t th?i h?n ngh? sinh ??c t?nh l? th?i gian ?ng b?o hi?m x? h?i, k? t? th?i i?m i l?m tr??c khi h?t th?i h?n ngh? sinh con th? lao ?ng n? v?n ??c h??ng ch? ? thai s?n cho ?n khi h?t th?i h?n quy ?nh t?i kho?n 1 ho?c kho?n 3 i?u 34 c?a Lu?t b?o hi?m x? h?i nh?ng ng??i lao ?ng v? ng??i s? d?ng lao ?ng ph?i ?ng b?o hi?m x? h?i, b?o hi?m y t?.d) Tr??ng h?p ng??i cha ho?c ng??i tr?c ti?p nu?i d??ng, ng??i m? nh? mang thai h?, ng??i cha nh? mang thai h? ho?c ng??i tr?c ti?p nu?i d??ng h??ng ch? ? thai s?n m? kh?ng ngh? vi?c th? ng??i lao ?ng v? ng??i s? d?ng lao ?ng v?n ph?i ?ng b?o hi?m x? h?i, b?o hi?m y t?.3. M?c h??ng ch? ? thai s?n c?a ng??i lao ?ng kh?ng ??c i?u ch?nh khi Ch?nh ph? i?u ch?nh tng m?c l??ng c? s?, m?c l??ng t?i thi?u v?ng.4. Th?i gian ngh? vi?c h??ng ch? ? thai s?n ??c t?nh l? th?i gian ?ng b?o hi?m x? h?i quy ?nh t?i kho?n 2 i?u n?y, ??c ghi theo m?c ti?n l??ng ?ng b?o hi?m x? h?i c?a th?ng tr??c khi ngh? vi?c h??ng ch? ? thai s?n. Tr??ng h?p trong th?i gian ngh? vi?c h??ng ch? ? thai s?n ng??i lao ?ng ??c n?ng l??ng th? ??c ghi theo m?c ti?n l??ng m?i c?a ng??i lao ?ng t? th?i i?m ??c n?ng l??ng.Ng??i lao ?ng ang l?m ngh? ho?c c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m ho?c ?c bi?t n?ng nh?c, ?c h?i, nguy hi?m thu?c danh m?c do B? Lao ?ng - Th??ng binh v? X? h?i, B? Y t? ban h?nh ho?c l?m vi?c ? n?i c? ph? c?p khu v?c h? s? 0,7 tr? l?n ngh? vi?c h??ng ch? ? thai s?n th? th?i gian ngh? vi?c h??ng ch? ? thai s?n ??c t?nh l? th?i gian l?m ngh? ho?c c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m ho?c ?c bi?t n?ng nh?c, ?c h?i, nguy hi?m ho?c l?m vi?c ? n?i c? ph? c?p khu v?c h? s? 0,7 tr? l?n.i?u 13. D??ng s?c, ph?c h?i s?c kh?e sau thai s?n1. Lao ?ng n?, lao ?ng n? mang thai h? ??c ngh? vi?c h??ng ch? ? d??ng s?c, ph?c h?i s?c kh?e theo quy ?nh t?i i?u 41 c?a Lu?t b?o hi?m x? h?i v? i?m c kho?n 3 i?u 3 c?a Ngh? ?nh s? 115/2015/N-CP.2. Lao ?ng n? ? i?u ki?n ngh? d??ng s?c, ph?c h?i s?c kh?e trong nm n?o th? th?i gian ngh? vi?c h??ng d??ng s?c, ph?c h?i s?c kh?e ??c t?nh cho nm ?.V? d? 18: Ch? Th ang tham gia b?o hi?m x? h?i b?t bu?c, ng?y 15/12/2016 tr? l?i l?m vi?c sau th?i gian ngh? vi?c h??ng ch? ? thai s?n khi sinh con, ?n ng?y 10/01/2017 do s?c kh?e ch?a ph?c h?i n?n ch? Th ??c c? quan gi?i quy?t ngh? d??ng s?c, ph?c h?i s?c kh?e 05 ng?y.Tr??ng h?p ch? Th ??c ngh? vi?c h??ng d??ng s?c, ph?c h?i s?c kh?e 05 ng?y v? th?i gian ngh? n?y ??c t?nh cho nm 2016.i?u 14. H? s?, gi?i quy?t h??ng ch? ? thai s?n1. H? s?, gi?i quy?t h??ng ch? ? ?m au th?c hi?n theo quy ?nh t?i i?u 101, i?u 102 c?a Lu?t b?o hi?m x? h?i v? i?u 5 c?a Ngh? ?nh s? 115/2015/N-CP.2. Ng??i lao ?ng c? tr?ch nhi?m n?p h? s? theo quy ?nh cho ng??i s? d?ng lao ?ng nh?ng kh?ng qu? 45 ng?y k? t? ng?y tr? l?i l?m vi?c.Tr??ng h?p ng??i lao ?ng ch?m d?t h?p ?ng lao ?ng, h?p ?ng l?m vi?c ho?c th?i vi?c tr??c th?i i?m sinh con, th?i i?m nh?n con, th?i i?m nh?n nu?i con nu?i th? n?p h? s? v? xu?t tr?nh s? b?o hi?m x? h?i cho c? quan b?o hi?m x? h?i n?i c? tr?.M?c 3: CH? ? H?U TR?i?u 15. i?u ki?n h??ng l??ng h?u1. Ng??i lao ?ng t? ? 50 tu?i tr? l?n khi ngh? vi?c ??c h??ng l??ng h?u n?u c? ? 20 nm ?ng b?o hi?m x? h?i tr? l?n m? trong ? c? ? 15 nm l?m c?ng vi?c khai th?c than trong h?m l? quy ?nh t?i Ph? l?c ban h?nh k?m theo Th?ng t? n?y.2. Ng??i lao ?ng nam t? ? 55 tu?i ?n ? 60 tu?i, n? t? ? 50 tu?i ?n ? 55 tu?i khi ngh? vi?c c? ? 20 nm ?ng b?o hi?m x? h?i tr? l?n m? trong ? c? t?ng th?i gian l?m ngh? ho?c c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m ho?c ?c bi?t n?ng nh?c, ?c h?i, nguy hi?m thu?c danh m?c do B? Lao ?ng - Th??ng binh v? X? h?i, B? Y t? ban h?nh v? th?i gian l?m vi?c ? n?i c? ph? c?p khu v?c h? s? 0,7 tr? l?n t? ? 15 nm tr? l?n th? ??c h??ng l??ng h?u.V? d? 19: ?ng N c? 30 nm ?ng b?o hi?m x? h?i, trong ? t? th?ng 01/1998 ?n th?ng 12/2007 l?m ngh? ho?c c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m; t? th?ng 01/2008 ?n th?ng 3/2016 ?ng N chuy?n ?a i?m l?m vi?c ?n n?i c? ph? c?p khu v?c h? s? 0,7 (v?n l?m ngh? ho?c c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m). ?ng N ngh? vi?c t? th?ng 4/2016, khi ?ng ? 57 tu?i.Tr??ng h?p ?ng N c? t?ng th?i gian l?m ngh? ho?c c?ng vi?c n?ng nh?c, ?c h?i, nguy hi?m v? th?i gian l?m vi?c ? n?i c? ph? c?p khu v?c h? s? 0,7 tr? l?n l? 18 nm 03 th?ng (t? th?ng 01/1998 ?n th?ng 12/2007 v? t? th?ng 01/2008 ?n th?ng 3/2016). T?i th?i i?m ngh? vi?c, ?ng N ? i?u ki?n h??ng l??ng h?u, kh?ng c?n i?u ki?n ph?i suy gi?m kh? nng lao ?ng t? 61% tr? l?n.3. i?u ki?n h??ng l??ng h?u ?i v?i lao ?ng n? l? ng??i ho?t ?ng chuy?n tr?ch ho?c kh?ng chuy?n tr?ch ? x?, ph??ng, th? tr?n quy ?nh t?i kho?n 3 i?u 54 c?a Lu?t b?o hi?m x? h?i, ??c h??ng d?n c? th? nh? sau:a) Vi?c x?c ?nh l? ng??i ho?t ?ng chuy?n tr?ch ho?c kh?ng chuy?n tr?ch ? x?, ph??ng, th? tr?n ??c cn c? v?o th?i i?m tr??c khi ngh? vi?c h??ng ch? ? b?o hi?m x? h?i;b) Th?i gian ?ng b?o hi?m x? h?i t? ? 15 nm ?n d??i 20 nm l? th?i gian ?ng b?o hi?m x? h?i b?t bu?c.V? d? 20: B? Th c? qu? tr?nh c?ng t?c t? th?ng 01/1998 l?m gi?o vi?n d?y c?p 1 ?n th?ng 4/2012 chuy?n sang l?m Ch? t?ch H?i Li?n hi?p Ph? n? Vi?t Nam ? c?p x?. B? Th ? 55 tu?i, ngh? vi?c h??ng ch? ? b?o hi?m x? h?i t? th?ng 4/2016.Tr??ng h?p b? Th t?i th?i i?m tr??c khi ngh? vi?c l? n? c?n b? chuy?n tr?ch c?p x? (Ch? t?ch H?i Li?n hi?p Ph? n? Vi?t Nam ? c?p x?), c? th?i gian ?ng b?o hi?m x? h?i b?t bu?c l? 18 nm 3 th?ng. B? Th ? i?u ki?n h??ng l??ng h?u theo quy ?nh t?i kho?n 3 i?u 54 c?a Lu?t b?o hi?m x? h?i.V? d? 21: B? Q l? ng??i ho?t ?ng kh?ng chuy?n tr?ch ? x?, t?i th?i i?m ? 55 tu?i b? Q c? 18 nm ?ng b?o hi?m x? h?i (trong ? c? 4 nm ?ng b?o hi?m x? h?i t? nguy?n).Tr??ng h?p b? Q khi ? 55 tu?i, kh?ng ? 15 nm ?ng b?o hi?m x? h?i b?t bu?c n?n kh?ng thu?c ?i t??ng ??c h??ng l??ng h?u theo quy ?nh t?i kho?n 3 i?u 54 c?a Lu?t b?o hi?m x? h?i. B? Q c? th? l?a ch?n ?ng b?o hi?m x? h?i t? nguy?n m?t l?n cho 02 nm c?n thi?u ? ??c h??ng l??ng h?u ho?c nh?n b?o hi?m x? h?i m?t l?n theo quy ?nh.4. Ng??i lao ?ng ? i?u ki?n v? tu?i h??ng l??ng h?u m? th?i gian ?ng b?o hi?m x? h?i b?t bu?c c?n thi?u t?i a 06 th?ng th? ng??i lao ?ng ??c l?a ch?n ?ng m?t l?n cho s? th?ng c?n thi?u v?i m?c ?ng h?ng th?ng b?ng t?ng m?c ?ng c?a ng??i lao ?ng v? ng??i s? d?ng lao ?ng theo m?c ti?n l??ng th?ng ?ng b?o hi?m x? h?i tr??c khi ngh? vi?c v?o qu? h?u tr? v? t? tu?t ? h??ng l??ng h?u. Ng??i lao ?ng ??c h??ng l??ng h?u t?i th?ng ? i?u ki?n v? tu?i h??ng l??ng h?u v? ? ?ng ? b?o hi?m x? h?i cho s? th?ng c?n thi?u.V? d? 22: ?ng C sinh th?ng 3/1956, l?m vi?c trong i?u ki?n b?nh th??ng, ?n h?t th?ng 3/2016 ?ng C c? 19 nm 7 th?ng ?ng b?o hi?m x? h?i. Tr??ng h?p ?ng C ??c ?ng b?o hi?m x? h?i m?t l?n cho 5 th?ng c?n thi?u. Th?ng 4/2016, ?ng C ?ng m?t l?n cho 5 th?ng c?n thi?u cho c? quan b?o hi?m x? h?i. ?ng C ??c h??ng l??ng h?u t? th?ng 4/2016.Tr??ng h?p ?ng C n?u tr?n m? ?n th?ng 7/2016 m?i ?ng b?o hi?m x? h?i m?t l?n ? cho 5 th?ng c?n thi?u th? ??c h??ng l??ng h?u t? th?ng 7/2016.V? d? 23: ?ng H sinh th?ng 3/1963, c? 19 nm 6 th?ng ?ng b?o hi?m x? h?i b?t bu?c; th?ng 3/2016 ?ng H ??c H?i ?ng Gi?m ?nh y khoa k?t lu?n suy gi?m kh? nng lao ?ng 63%. Nh? v?y, ?ng H ? ? i?u ki?n v? tu?i v? m?c suy gi?m kh? nng lao ?ng ? h??ng l??ng h?u nh?ng c?n thi?u 6 th?ng ?ng b?o hi?m x? h?i b?t bu?c, ?ng H ??c ?ng ti?p b?o hi?m x? h?i b?t bu?c 6 th?ng. Th?ng 4/2016, ?ng H ?ng m?t l?n cho 6 th?ng c?n thi?u. Th?i i?m h??ng l??ng h?u ?i v?i ?ng H ??c t?nh t? th?ng 4/2016.i?u 16. i?u ki?n h??ng l??ng h?u khi suy gi?m kh? nng lao ?ngNg??i lao ?ng khi ngh? vi?c c? ? 20 nm ?ng b?o hi?m x? h?i tr? l?n ??c h??ng l??ng h?u v?i m?c th?p h?n n?u thu?c m?t trong c?c tr??ng h?p sau ?y:1. B? suy gi?m kh? nng lao ?ng t? 61% ?n 80% v? ?m b?o i?u ki?n v? tu?i ?i theo b?ng d??i ?y:Nm ngh? h??ng l??ng h?ui?u ki?n v? tu?i ?i ?i v?i nami?u ki?n v? tu?i ?i ?i v?i n?2016? 51 tu?i? 46 tu?i2017? 52 tu?i? 47 tu?i2018? 53 tu?i? 48 tu?i2019? 54 tu?i? 49 tu?iT? 2020 tr? i? 55 tu?i? 50 tu?i2. B? suy gi?m kh? nng lao ?ng t? 81% tr? l?n v? nam ? 50 tu?i, n? ? 45 tu?i.3. B? suy gi?m kh? nng lao ?ng t? 61% tr? l?n v? c? ? 15 nm tr? l?n l?m ngh? ho?c c?ng vi?c ?c bi?t n?ng nh?c, ?c h?i, nguy hi?m thu?c danh m?c do B? Lao ?ng - Th??ng binh v? X? h?i, B? Y t? ban h?nh.i?u 17. M?c l??ng h?u h?ng th?ng1. M?c l??ng h?u h?ng th?ng c?a ng??i lao ?ng ? i?u ki?n quy ?nh t?i i?u 16 c?a Th?ng t? n?y ??c t?nh nh? quy ?nh t?i kho?n 1 v? kho?n 2 i?u 7 Ngh? ?nh s? 115/2015/N-CP, sau ? c? m?i nm ngh? h?u tr??c tu?i quy ?nh th? gi?m 2%.V? d? 24: B? A 53 tu?i, l?m vi?c trong i?u ki?n b?nh th??ng, b? suy gi?m kh? nng lao ?ng 61%, c? 26 nm 04 th?ng ?ng b?o hi?m x? h?i, ngh? h?u th?ng 6/2016. T? l? h??ng l??ng h?u c?a b? A ??c t?nh nh? sau:- 15 nm ?u ??c t?nh b?ng 45%;- T? nm th? 16 ?n nm th? 26 l? 11 nm, t?nh th?m: 11 x 3% = 33%;- 04 th?ng ??c t?nh l? 1/2 nm, t?nh th?m: 0,5 x 3% = 1,5%- T?ng c?c t? l? tr?n l?: 45% + 33% + 1,5% = 79,5% (ch? t?nh t?i a b?ng 75%);- B? A ngh? h?u tr??c tu?i 55 theo quy ?nh l? 2 nm n?n t? l? h??ng l??ng h?u t?nh gi?m: 2 x 2% = 4%;Nh? v?y, t? l? h??ng l??ng h?u h?ng th?ng c?a b? A l? 75% - 4% = 71%. Ngo?i ra, do b? A c? th?i gian ?ng b?o hi?m x? h?i cao h?n s? nm t??ng ?ng 75% (cao h?n 25 nm) n?n c?n ??c h??ng tr? c?p m?t l?n khi ngh? h?u l?: 1,5 nm x 0,5 th?ng m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i.a) Tr??ng h?p tu?i ngh? h?u c? th?i gian l? ?n ? 06 th?ng th? m?c gi?m l? 1%, tr?n 06 th?ng th? kh?ng gi?m t? l? ph?n trm do ngh? h?u tr??c tu?i c?a nm ?.V? d? 25: B? K b? suy gi?m kh? nng lao ?ng 61%, ngh? vi?c h??ng l??ng h?u th?ng 01/2019 khi ? 50 tu?i 01 th?ng, c? 28 nm ?ng b?o hi?m x? h?i, t? l? h??ng l??ng h?u ??c t?nh nh? sau:- 15 nm ?u ??c t?nh b?ng 45%;- T? nm th? 16 ?n nm th? 28 l? 13 nm, t?nh th?m: 13 x 2% = 26%;- T?ng 2 t? l? tr?n l?: 45% + 26% = 71%;- B? K ngh? h?u khi 50 tu?i 01 th?ng (ngh? h?u tr??c tu?i 55 l? 4 nm 11 th?ng) n?n t? l? gi?m tr? do ngh? h?u tr??c tu?i l? 8% + 1% = 9%;Nh? v?y, t? l? h??ng l??ng h?u h?ng th?ng c?a b? K s? l? 71% - 9% = 62%.b) M?c tu?i ? t?nh s? nm ngh? h?u tr??c tu?i l?m c? s? t?nh gi?m t? l? h??ng l??ng h?u th?c hi?n theo quy ?nh t?i kho?n 3 i?u 7 Ngh? ?nh s? 115/2015/N-CP.V? d? 26: ?ng Q ngh? vi?c h??ng l??ng h?u th?ng 4/2017 khi ? 49 tu?i. ?ng Q c? 27 nm ?ng b?o hi?m x? h?i, trong ? c? 15 nm l?m c?ng vi?c khai th?c than trong h?m l?; b? suy gi?m kh? nng lao ?ng 61%. T? l? h??ng l??ng h?u c?a ?ng Q ??c t?nh nh? sau:- 15 nm ?u ??c t?nh b?ng 45%;- T? nm th? 16 ?n nm th? 27 l? 12 nm, t?nh th?m: 12 x 2% = 24%;- T?ng 2 t? l? tr?n l?: 45% + 24% = 69%;- ?ng Q ngh? h?u tr??c tu?i 50 theo quy ?nh l? 01 nm n?n t? l? gi?m tr? do ngh? h?u tr??c tu?i l? 2%;Nh? v?y, t? l? h??ng l??ng h?u h?ng th?ng c?a ?ng Q l? 69% - 2% = 67%.V? d? 27: B? M l?m vi?c trong i?u ki?n b?nh th??ng, trong h? s? ch? th? hi?n sinh nm 1962, c? th?i gian ?ng b?o hi?m x? h?i 25 nm, b? suy gi?m kh? nng lao ?ng 61%, l?p h? s? ? ngh? h??ng l??ng h?u t? ng?y 01/3/2016.T? l? h??ng l??ng h?u c?a b? M ??c t?nh nh? sau:- 15 nm ?u ??c t?nh b?ng 45%;- T? nm th? 16 ?n nm th? 25 l? 10 nm, t?nh th?m: 10 x 3% = 30%;- T?ng 2 t? l? tr?n l?: 45% + 30% = 75%;- H? s? ch? th? hi?n b? M sinh nm 1962 n?n l?y ng?y 01/01/1962 ? t?nh tu?i l?m c? s? t?nh nm ngh? h?u tr??c tu?i. Do v?y, t?i th?i i?m h??ng l??ng h?u b? M ? 54 tu?i 01 th?ng n?n t? l? gi?m tr? do ngh? h?u tr??c tu?i l? 1%;Nh? v?y, t? l? h??ng l??ng h?u h?ng th?ng c?a b? M l? 75% -1% = 74%.2. Khi t?nh t? l? h??ng l??ng h?u tr??ng h?p th?i gian ?ng ?ng b?o hi?m x? h?i c? th?ng l? th? t? 01 th?ng ?n 06 th?ng ??c t?nh l? n?a nm; t? 07 th?ng ?n 11 th?ng ??c t?nh l? m?t nm.V? d? 28: ?ng G l?m vi?c trong i?u ki?n b?nh th??ng, b? suy gi?m kh? nng lao ?ng 61%, ngh? vi?c h??ng l??ng h?u nm 2018 khi 56 tu?i 7 th?ng, c? 29 nm 7 th?ng ?ng b?o hi?m x? h?i, t? l? h??ng l??ng h?u h?ng th?ng ??c t?nh nh? sau:- S? nm ?ng b?o hi?m x? h?i c?a ?ng G l? 29 nm 7 th?ng, s? th?ng l? l? 7 th?ng ??c t?nh l? 1 nm, n?n s? nm ?ng b?o hi?m x? h?i ? t?nh h??ng l??ng h?u c?a ?ng G l? 30 nm.- 16 nm ?u t?nh b?ng 45%;- T? nm th? 17 ?n nm th? 30 l? 14 nm, t?nh th?m: 14 x 2% = 28%;- T?ng 2 t? l? tr?n l?: 45% + 28% = 73%.- ?ng G ngh? h?u khi 56 tu?i 07 th?ng (ngh? h?u tr??c tu?i 60 theo quy ?nh l? 3 nm 05 th?ng) n?n t? l? gi?m tr? do ngh? h?u tr??c tu?i l? 6%;Nh? v?y, t? l? h??ng l??ng h?u h?ng th?ng c?a ?ng G s? l? 73% - 6% = 67%.V? d? 29: ?ng S ngh? vi?c h??ng l??ng h?u nm 2016 khi ? 51 tu?i. ?ng S c? 15 nm l?m c?ng vi?c ?c bi?t n?ng nh?c, ?c h?i; b? suy gi?m kh? nng lao ?ng 61% v? c? 27 nm 03 th?ng ?ng b?o hi?m x? h?i. T? l? h??ng l??ng h?u c?a ?ng S ??c t?nh nh? sau:- S? nm ?ng b?o hi?m x? h?i c?a ?ng S l? 27 nm 03 th?ng, s? th?ng l? l? 03 th?ng ??c t?nh l? 0,5 nm, n?n s? nm ?ng b?o hi?m x? h?i ? t?nh h??ng l??ng h?u c?a ?ng S l? 27,5 nm.- 15 nm ?u t?nh b?ng 45%;- T? nm th? 16 ?n nm th? 27,5 l? 12,5 nm, t?nh th?m: 12,5 x 2% = 25%;- T?ng 2 t? l? tr?n l?: 45% + 25% = 70%.- ?ng S ngh? h?u tr??c tu?i 55 l? 4 nm n?n t? l? h??ng l??ng h?u t?nh gi?m 8%;Nh? v?y, t? l? h??ng l??ng h?u h?ng th?ng c?a ?ng S l? 70% - 8% = 62%.i?u 18. Th?i i?m h??ng l??ng h?u1. Th?i i?m ? i?u ki?n v? tu?i ?i h??ng l??ng h?u l? ng?y 01 th?ng li?n k? sau th?ng sinh c?a nm m? ng??i lao ?ng ? i?u ki?n v? tu?i ?i h??ng l??ng h?u. Tr??ng h?p th?ng sinh l? th?ng 12 th? th?i i?m ? i?u ki?n v? tu?i ?i h??ng l??ng h?u l? ng?y 01 c?a th?ng 01 nm li?n k? sau nm m? ng??i lao ?ng ? i?u ki?n v? tu?i ?i h??ng l??ng h?u.V? d? 30: ?ng A sinh ng?y 01/3/1956, l?m vi?c trong i?u ki?n b?nh th??ng. Th?i i?m ?ng A ? i?u ki?n v? tu?i ? h??ng l??ng h?u l? ng?y 01/4/2016.V? d? 31: ?ng M sinh ng?y 01/12/1956, l?m vi?c trong i?u ki?n b?nh th??ng. Th?i i?m ?ng M ? i?u ki?n v? tu?i ? h??ng l??ng h?u l? ng?y 01/01/2017.2. Th?i i?m ? i?u ki?n v? tu?i ?i h??ng l??ng h?u ?i v?i tr??ng h?p kh?ng x?c ?nh ??c ng?y sinh, th?ng sinh (ch? ghi nm sinh) l? ng?y 01 th?ng 01 c?a nm li?n k? sau nm ng??i lao ?ng ? i?u ki?n v? tu?i ?i h??ng l??ng h?u.V? d? 32: B? C l?m vi?c trong i?u ki?n b?nh th??ng, trong h? s? ch? ghi sinh nm 1961. Th?i i?m b? C ? i?u ki?n v? tu?i ? h??ng l??ng h?u l? ng?y 01/01/2017.3. Th?i i?m ? i?u ki?n h??ng l??ng h?u khi suy gi?m kh? nng lao ?ng ?i v?i ng??i c? ? i?u ki?n v? tu?i ?i v? th?i gian ?ng b?o hi?m x? h?i ??c t?nh t? ng?y 01 th?ng li?n k? sau th?ng c? k?t lu?n b? suy gi?m kh? nng lao ?ng theo c?c tr??ng h?p quy ?nh t?i i?u 16 c?a Th?ng t? n?y.V? d? 33: B? D, sinh ng?y 10/5/1965, c? th?i gian ?ng b?o hi?m x? h?i b?t bu?c l? 23 nm. Ng?y 05/7/2016, H?i ?ng Gi?m ?nh y khoa k?t lu?n b? D b? suy gi?m kh? nng lao ?ng 61%. Th?i i?m b? D ? i?u ki?n h??ng l??ng h?u do suy gi?m kh? nng lao ?ng l? ng?y 01/8/2016.4. Th?i i?m h??ng l??ng h?u ?i v?i ng??i lao ?ng ang ?ng b?o hi?m x? h?i b?t bu?c ho?c ang b?o l?u th?i gian ?ng b?o hi?m x? h?i th?c hi?n theo quy ?nh t?i c?c kho?n 1, 2 v? 3 i?u 59 c?a Lu?t b?o hi?m x? h?i.Tr??ng h?p ng??i s? d?ng lao ?ng n?p h? s? ch?m so v?i quy ?nh th? ph?i c? vn b?n gi?i tr?nh n?u r? l? do v? ch?u tr?ch nhi?m tr??c ph?p lu?t v? n?i dung gi?i tr?nh.5. Th?i i?m h??ng l??ng h?u ?i v?i tr??ng h?p kh?ng c?n h? s? g?c quy ?nh t?i kho?n 7 i?u 23 c?a Ngh? ?nh s? 115/2015/N-CP l? th?i i?m ghi trong vn b?n gi?i quy?t c?a B? Lao ?ng - Th??ng binh v? X? h?i.i?u 19. B?o hi?m x? h?i m?t l?n1. B?o hi?m x? h?i m?t l?n ??c th?c hi?n theo quy ?nh t?i i?u 60 c?a Lu?t b?o hi?m x? h?i, Ngh? quy?t s? 93/2015/QH13 ng?y 22 th?ng 6 nm 2015 c?a Qu?c h?i v? vi?c th?c hi?n ch?nh s?ch h??ng b?o hi?m x? h?i m?t l?n ?i v?i ng??i lao ?ng v? i?u 8 Ngh? ?nh s? 115/2015/N-CP.M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i ? l?m cn c? t?nh b?o hi?m x? h?i m?t l?n th?c hi?n theo quy ?nh t?i i?u 62 c?a Lu?t b?o hi?m x? h?i, i?u 9 Ngh? ?nh s? 115/2015/N-CP v? i?u 20 Th?ng t? n?y. Trong tr??ng h?p th?i gian ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh ch?a ? s? nm cu?i quy ?nh t?i kho?n 1 i?u 20 c?a Th?ng t? n?y th? t?nh b?nh qu?n ti?n l??ng th?ng c?a c?c th?ng ? ?ng b?o hi?m x? h?i.2. M?c h??ng b?o hi?m x? h?i m?t l?n c?a ng??i lao ?ng c? th?i gian ?ng b?o hi?m x? h?i ch?a ? m?t nm ??c t?nh b?ng 22% c?a c?c m?c ti?n l??ng th?ng ? ?ng b?o hi?m x? h?i, m?c t?i a b?ng 02 th?ng m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i.3. M?c h??ng b?o hi?m x? h?i m?t l?n ?i v?i ng??i lao ?ng v?a c? th?i gian ?ng b?o hi?m x? h?i t? nguy?n v?a c? th?i gian ?ng b?o hi?m x? h?i b?t bu?c kh?ng bao g?m s? ti?n Nh? n??c h? tr? ?ng b?o hi?m x? h?i t? nguy?n c?a t?ng th?i k?, tr? tr??ng h?p quy ?nh t?i i?m d kho?n 1 i?u 8 Ngh? ?nh s? 115/2015/N-CP. Vi?c t?nh m?c h??ng b?o hi?m x? h?i m?t l?n ??c th?c hi?n nh? ng??i lao ?ng kh?ng ??c Nh? n??c h? tr? ?ng b?o hi?m x? h?i, sau ? tr? i s? ti?n nh? n??c h? tr? ?ng b?o hi?m x? h?i t? nguy?n.S? ti?n Nh? n??c h? tr? ?ng b?o hi?m x? h?i t? nguy?n ??c t?nh b?ng t?ng s? ti?n Nh? n??c h? tr? c?a t?ng th?ng ? ?ng b?o hi?m x? h?i t? nguy?n. M?c h? tr? c?a t?ng th?ng ??c t?nh theo c?ng th?c sau:S? ti?n Nh? n??c h? tr? th?ng i=0,22xChu?n ngh?o khu v?c n?ng th?n t?i th?ng ixT? l? h? tr? c?a nh? n??c t?i th?ng i4. Khi t?nh m?c h??ng b?o hi?m x? h?i m?t l?n trong tr??ng h?p th?i gian ?ng b?o hi?m x? h?i c? th?ng l? th? t? 01 th?ng ?n 06 th?ng ??c t?nh l? n?a nm, t? 07 th?ng ?n 11 th?ng ??c t?nh l? m?t nm.Tr??ng h?p t?nh ?n tr??c ng?y 01 th?ng 01 nm 2014 n?u th?i gian ?ng b?o hi?m x? h?i c? th?ng l? th? nh?ng th?ng l? ? ??c chuy?n sang giai o?n ?ng b?o hi?m x? h?i t? ng?y 01 th?ng 01 nm 2014 tr? i ? l?m cn c? t?nh h??ng b?o hi?m x? h?i m?t l?n.V? d? 34: ?ng T c? th?i gian ?ng b?o hi?m x? h?i l? 16 nm 4 th?ng (trong ? 10 nm 02 th?ng ?ng b?o hi?m x? h?i tr??c ng?y 01/01/2014). B?o hi?m x? h?i m?t l?n c?a ?ng T ??c t?nh nh? sau:- ?ng T c? 10 nm 02 th?ng ?ng b?o hi?m x? h?i tr??c nm 2014; 02 th?ng l? s? ??c chuy?n sang giai o?n t? nm 2014. Nh? v?y, s? th?ng ?ng b?o hi?m x? h?i ? t?nh b?o hi?m x? h?i m?t l?n c?a ?ng T ??c t?nh l? 10 nm tr??c nm 2014 v? 6 nm 4 th?ng ?ng b?o hi?m x? h?i giai o?n t? nm 2014 tr? i (??c t?nh l? 6,5 nm).- M?c h??ng b?o hi?m x? h?i m?t l?n c?a ?ng T ??c t?nh nh? sau:M?c h??ng b?o hi?m x? h?i m?t l?n=1,5 th?ng x 10 nm + 2 th?ng x 6,5 nm xM?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?iNh? v?y, m?c h??ng b?o hi?m x? h?i m?t l?n c?a ?ng T ??c t?nh b?ng 28 th?ng m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i.5. Th?i i?m t?nh h??ng b?o hi?m x? h?i m?t l?n l? th?i i?m ghi trong quy?t ?nh c?a c? quan b?o hi?m x? h?i. Vi?c i?u ch?nh ti?n l??ng ? ?ng b?o hi?m x? h?i ? t?nh h??ng b?o hi?m x? h?i m?t l?n cn c? v?o th?i i?m ghi trong quy?t ?nh c?a c? quan b?o hi?m x? h?i.V? d? 35: ?ng V thu?c ?i t??ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do nh? n??c quy ?nh t? nm 1996 ?n h?t nm 2014. Tr?n c? s? ? ngh? c?a ?ng V ng?y 20/02/2016, ng?y 01/3/2016 c? quan b?o hi?m x? h?i ban h?nh quy?t ?nh gi?i quy?t b?o hi?m x? h?i m?t l?n ?i v?i ?ng V.Nh? v?y, b?o hi?m x? h?i m?t l?n c?a ?ng V ??c t?nh tr?n c? s? m?c l??ng c? s? t?i th?i i?m 01/3/2016.i?u 20. M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i ? t?nh l??ng h?u, tr? c?p m?t l?n1. M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i ?i v?i ng??i lao ?ng thu?c ?i t??ng th?c hi?n ch? ? ti?n l??ng do Nh? n??c quy ?nh c? to?n b? th?i gian ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng n?y quy ?nh t?i kho?n 1 i?u 62 c?a Lu?t b?o hi?m x? h?i v? kho?n 1 i?u 9 Ngh? ?nh s? 115/2015/N-CP ??c h??ng d?n nh? sau:a) ?i v?i ng??i lao ?ng b?t ?u tham gia b?o hi?m x? h?i tr??c ng?y 01 th?ng 01 nm 1995:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 5 nm (60 th?ng) cu?i tr??c khi ngh? vi?c60 th?ngb) ?i v?i ng??i lao ?ng b?t ?u tham gia b?o hi?m x? h?i trong kho?ng th?i gian t? ng?y 01 th?ng 01 nm 1995 ?n ng?y 31 th?ng 12 nm 2000:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 nm (72 th?ng) cu?i tr??c khi ngh? vi?c72 th?ngc) ?i v?i ng??i lao ?ng b?t ?u tham gia b?o hi?m x? h?i trong kho?ng th?i gian t? ng?y 01 th?ng 01 nm 2001 ?n ng?y 31 th?ng 12 nm 2006:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 8 nm (96 th?ng) cu?i tr??c khi ngh? vi?c96 th?ngd) ?i v?i ng??i lao ?ng b?t ?u tham gia b?o hi?m x? h?i trong kho?ng th?i gian t? ng?y 01 th?ng 01 nm 2007 ?n ng?y 31 th?ng 12 nm 2015:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 10 nm (120 th?ng) cu?i tr??c khi ngh? vi?c120 th?ng) ?i v?i ng??i lao ?ng b?t ?u tham gia b?o hi?m x? h?i t? ng?y 01 th?ng 01 nm 2016 ?n ng?y 31 th?ng 12 nm 2019:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 15 nm (180 th?ng) cu?i tr??c khi ngh? vi?c180 th?nge) ?i v?i ng??i lao ?ng b?t ?u tham gia b?o hi?m x? h?i t? ng?y 01 th?ng 01 nm 2020 ?n ng?y 31 th?ng 12 nm 2024:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 20 nm (240 th?ng) cu?i tr??c khi ngh? vi?c240 th?ngg) ?i v?i ng??i lao ?ng b?t ?u tham gia b?o hi?m x? h?i t? ng?y 01 th?ng 01 nm 2025 tr? i:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a c?a to?n b? th?i gian ?ngT?ng s? th?ng ?ng b?o hi?m x? h?iTrong ?:Mbqtl: m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i.Ti?n l??ng th?ng ?ng b?o hi?m x? h?i l? ti?n l??ng theo ng?ch, b?c, c?p b?c qu?n h?m v? c?c kho?n ph? c?p ch?c v?, ph? c?p th?m ni?n v??t khung, ph? c?p th?m ni?n ngh? (n?u c?). Ti?n l??ng n?y ??c t?nh tr?n m?c l??ng c? s? t?i th?i i?m t?nh m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i.2. M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i ?i v?i ng??i lao ?ng c? to?n b? th?i gian ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do ng??i s? d?ng lao ?ng quy?t ?nh quy ?nh t?i kho?n 2 i?u 62 c?a Lu?t b?o hi?m x? h?i v? kho?n 2 i?u 9 Ngh? ?nh s? 115/2015/N-CP ??c h??ng d?n nh? sau:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a c?c th?ng ?ng b?o hi?m x? h?iT?ng s? th?ng ?ng b?o hi?m x? h?iTrong ?:Mbqtl: m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i.Ti?n l??ng th?ng ?ng b?o hi?m x? h?i l? ti?n l??ng th?ng ? ?ng b?o hi?m x? h?i ??c i?u ch?nh theo quy ?nh t?i kho?n 2 i?u 63 c?a Lu?t b?o hi?m x? h?i v? kho?n 2 i?u 10 Ngh? ?nh s? 115/2015/N-CP.3. M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i ?i v?i ng??i lao ?ng v?a c? th?i gian ?ng b?o hi?m x? h?i thu?c ?i t??ng th?c hi?n ch? ? ti?n l??ng do Nh? n??c quy ?nh, v?a c? th?i gian ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do ng??i s? d?ng lao ?ng quy?t ?nh theo kho?n 3 i?u 62 c?a Lu?t b?o hi?m x? h?i v? kho?n 3 i?u 9 Ngh? ?nh s? 115/2015/N-CP ??c h??ng d?n nh? sau:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh+T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a c?c th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng cho ng??i s? d?ng lao ?ng quy?t ?nhT?ng s? th?ng ?ng b?o hi?m x? h?iTrong ?:a) T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh ??c t?nh b?ng t?ch s? gi?a t?ng s? th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh v?i m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i.M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i ??c t?nh theo quy ?nh t?i kho?n 1 i?u n?y.b) Tr??ng h?p ng??i lao ?ng c? t? 2 giai o?n tr? l?n thu?c ?i t??ng th?c hi?n ch? ? ti?n l??ng do Nh? n??c quy ?nh th? t?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh ??c t?nh nh? i?m a kho?n n?y. Trong ?, t?ng s? th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh l? t?ng s? c?c th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh c?a c?c giai o?n.V? d? 36: ?ng Q ngh? vi?c h??ng l??ng h?u khi ? 60 tu?i, c? 23 nm 9 th?ng ?ng b?o hi?m x? h?i. Di?n bi?n th?i gian ?ng b?o hi?m x? h?i c?a ?ng Q nh? sau:- T? th?ng 01/1990 ?n th?ng 12/1996 (7 nm) ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh.- T? th?ng 01/1997 ?n th?ng 9/2006 (9 nm 9 th?ng) ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do ng??i s? d?ng lao ?ng quy?t ?nh.- T? th?ng 10/2009 ?n th?ng 9/2016 (7 nm) ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh.?ng Q h??ng l??ng h?u t? th?ng 10/2016.T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh c?a ?ng Q ??c t?nh theo i?m b n?u tr?n nh? sau:- T?ng s? th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh l?: 7 nm + 7 nm =14 nm (168 th?ng).- M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh c?a ?ng Q ??c t?nh nh? sau:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 5 nm cu?i ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh (t?nh t? th?ng 10/2011 ?n th?ng 9/2016)60 th?ng- V?y, t?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh c?a ?ng Q ??c t?nh l?: 168 th?ng x MbqtlV? d? 37: ?ng T ngh? vi?c h??ng l??ng h?u khi ? 60 tu?i, c? 22 nm ?ng b?o hi?m x? h?i. Di?n bi?n th?i gian ?ng b?o hi?m x? h?i c?a ?ng T nh? sau:- T? th?ng 01/1996 ?n th?ng 12/2002 (7 nm) ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh.- T? th?ng 01/2003 ?n th?ng 12/2013 (11 nm) ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do ng??i s? d?ng lao ?ng quy?t ?nh.- T? th?ng 01/2014 ?n th?ng 12/2017 (4 nm) ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh.?ng T h??ng l??ng h?u t? th?ng 01/2018.T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh c?a ?ng T ??c t?nh nh? sau:- T?ng s? th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh l?: 7 nm + 4 nm =11 nm (132 th?ng).- M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh c?a ?ng T ??c t?nh nh? sau:Mbqtl=T?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a 6 nm cu?i ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh (24 th?ng t?nh t? th?ng 01/2001 ?n th?ng 12/2002 c?ng 48 th?ng t?nh t? th?ng 01/2014 ?n th?ng 12/2017)72 th?ng- V?y, t?ng s? ti?n l??ng th?ng ?ng b?o hi?m x? h?i theo ch? ? ti?n l??ng do Nh? n??c quy ?nh c?a ?ng T ??c t?nh l?: 132 th?ng x Mbqtl.4. L??ng h?u c?a ng??i lao ?ng thu?c ?i t??ng th?c hi?n ch? ? ti?n l??ng do Nh? n??c quy ?nh ? ?ng b?o hi?m x? h?i bao g?m ph? c?p th?m ni?n ngh? sau ? chuy?n sang ng?nh ngh? c? ho?c kh?ng c? ph? c?p th?m ni?n ngh? r?i m?i ngh? h?u, ??c th?c hi?n theo quy ?nh t?i kho?n 6 i?u 9 c?a Ngh? ?nh s? 115/2015/N-CP v? ??c h??ng d?n c? th? nh? sau:a) Tr??ng h?p ng??i lao ?ng thu?c ?i t??ng th?c hi?n ch? ? ti?n l??ng do Nh? n??c quy ?nh ? ?ng b?o hi?m x? h?i bao g?m ph? c?p th?m ni?n ngh? sau ? chuy?n sang ng?nh ngh? kh?ng c? ph? c?p th?m ni?n ngh? v? trong ti?n l??ng th?ng ?ng b?o hi?m x? h?i l?m cn c? t?nh l??ng h?u kh?ng c? ph? c?p th?m ni?n ngh? th? ??c l?y m?c b?nh qu?n ti?n l??ng th?ng l?m cn c? ?ng b?o hi?m x? h?i t?i th?i i?m ngh? h?u, c?ng th?m kho?n ph? c?p th?m ni?n ngh? cao nh?t (n?u ? ??c h??ng) t?nh theo th?i gian ? ?ng b?o hi?m x? h?i bao g?m ph? c?p th?m ni?n ngh?, ??c chuy?n ?i theo ch? ? ti?n l??ng quy ?nh t?i th?i i?m ngh? h?u ? l?m c? s? t?nh l??ng h?u.V? d? 38: ?ng H, l? Ch?nh Vn ph?ng B?, ngh? vi?c h??ng ch? ? h?u tr? k? t? ng?y 01/4/2016; c? t?ng th?i gian ?ng b?o hi?m x? h?i l? 30 nm. Tr??c khi chuy?n sang l?m Ch?nh Vn ph?ng B?, ?ng H l? ki?m s?t vi?n Vi?n Ki?m s?t nh?n d?n, c? 14 nm ??c t?nh th?m ni?n ngh? v?i h? s? l??ng l? 5,08. ?ng H c? di?n bi?n ti?n l??ng ?ng b?o hi?m x? h?i 5 nm cu?i nh? sau (gi? s? ti?n l??ng c? s? t?i th?i i?m th?ng 4/2016 l? 1.150.000 ?ng/th?ng).- T? th?ng 4/2011 ?n th?ng 3/2014 = 36 th?ng, h? s? l??ng l? 6,2:1.150.000 ?ng x 6,2 x 36 th?ng = 256.680.000 ?ng.- T? th?ng 4/2014 ?n th?ng 3/2016 = 24 th?ng, h? s? l??ng l? 6,56:1.150.000 ?ng x 6,56 x 24 th?ng = 181.056.000 ?ng.- M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i 5 nm cu?i ? l?m c? s? t?nh l??ng h?u c?a ?ng H l?:(256.680.000 ?ng + 181.056.000 ?ng)= 7.295.600 ?ng/th?ng.60 th?ng- Ph? c?p th?m ni?n ngh? c?a ?ng H tr??c khi chuy?n sang B? Lao ?ng - Th??ng binh v? X? h?i ??c c?ng v?o m?c b?nh qu?n ti?n l??ng th?ng l?m c? s? t?nh l??ng h?u nh? sau:?ng H c? h? s? l??ng tr??c khi chuy?n sang B? Lao ?ng - Th??ng binh v? X? h?i b?ng 5,08; ph? c?p th?m ni?n ngh? ??c t?nh l? 14%:1.150.000 ?ng x 5,08 x 14% = 817.880 ?ng.- M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i ? l?m c? s? t?nh l??ng h?u l?:7.295.600 ?ng + 817.880 ?ng = 8.113.480 ?ng.- L??ng h?u h?ng th?ng c?a ?ng H l?:8.113.480 ?ng x 75% = 6.085.110 ?ng/th?ng.b) Tr??ng h?p ng??i lao ?ng thu?c ?i t??ng th?c hi?n ch? ? ti?n l??ng do Nh? n??c quy ?nh ? ?ng b?o hi?m x? h?i bao g?m ph? c?p th?m ni?n ngh? sau ? chuy?n sang ng?nh ngh? ??c h??ng ph? c?p th?m ni?n ngh? v? trong ti?n l??ng th?ng ?ng b?o hi?m x? h?i l?m cn c? t?nh l??ng h?u ? c? ph? c?p th?m ni?n ngh? th? m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i ? t?nh l??ng h?u th?c hi?n theo quy ?nh t?i kho?n 1 i?u 9 Ngh? ?nh s? 115/2015/N-CP v? kho?n 1 i?u n?y.V? d? 39: ?ng M nguy?n l? c?ng ch?c H?i quan, chuy?n sang l?m ki?m s?t vi?n Vi?n Ki?m s?t nh?n d?n, ngh? vi?c h??ng ch? ? h?u tr? k? t? ng?y 01/4/2016; c? t?ng th?i gian ?ng b?o hi?m x? h?i l? 27 nm, trong ? 11 nm ??c t?nh th?m ni?n nh? gi?o, 16 nm th?m ni?n ng?nh ki?m s?t. ?ng M c? di?n bi?n ti?n l??ng ?ng b?o hi?m x? h?i 5 nm cu?i nh? sau (gi? s? ti?n l??ng c? s? t?i th?i i?m th?ng 4/2016 l? 1.150.000 ?ng/th?ng).- T? th?ng 4/2011 ?n th?ng 3/2014 = 36 th?ng, h? s? l??ng l? 5,76; th?m ni?n ngh? l? 25 %:1.150.000 ?ng x 5,76 x 1,25 x 36 th?ng = 298.080.000 ?ng.- T? th?ng 4/2014 ?n th?ng 3/2016 = 24 th?ng, h? s? l??ng l? 6,10; th?m ni?n ngh? l? 27 %:1.150.000 ?ng x 6,10 x 1,27 x 24 th?ng = 213.817.200 ?ng.- M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i 5 nm cu?i ? l?m c? s? t?nh l??ng h?u c?a ?ng M l?:359.931.600 ?ng + 256.365.360 ?ng= 8.531.620 ?ng/th?ng.60 th?ng- L??ng h?u h?ng th?ng c?a ?ng M l?:8.531.620 ?ng/th?ng x 69% = 5.886.818 ?ng/th?ng.c) Tr??ng h?p ng??i lao ?ng thu?c ?i t??ng th?c hi?n ch? ? ti?n l??ng do Nh? n??c quy ?nh ? ?ng b?o hi?m x? h?i bao g?m ph? c?p th?m ni?n ngh? sau ? chuy?n sang c?c ng?nh ngh? kh?ng ??c h??ng ph? c?p th?m ni?n ngh? v? trong ti?n l??ng th?ng ?ng b?o hi?m x? h?i kh?ng c? ph? c?p th?m ni?n ngh?, sau ? l?i chuy?n sang c?c ng?nh ngh? ??c h??ng ph? c?p th?m ni?n ngh? v? trong ti?n l??ng th?ng ?ng b?o hi?m x? h?i c? ph? c?p th?m ni?n ngh?, ho?c ng??c l?i th? cn c? v?o ng?nh ngh? cu?i c?ng tr??c khi ngh? h?u (ng?nh ngh? c? ??c h??ng ph? c?p th?m ni?n ngh? ho?c ng?nh ngh? kh?ng ??c h??ng ph? c?p th?m ni?n ngh?) ? t?nh m?c l??ng h?u theo i?m a ho?c i?m b kho?n n?y.d) Tr??ng h?p ng??i lao ?ng thu?c ?i t??ng th?c hi?n ch? ? ti?n l??ng do Nh? n??c quy ?nh ? ?ng b?o hi?m x? h?i bao g?m ph? c?p th?m ni?n ngh? sau ? chuy?n sang c?c ng?nh ngh? c? ho?c kh?ng c? ph? c?p th?m ni?n ngh?, khi ngh? h?u trong ti?n l??ng th?ng ?ng b?o hi?m x? h?i c?a nh?ng nm cu?i ? t?nh l??ng h?u c? th?i gian ?ng c? ph? c?p th?m ni?n ngh? c? th?i gian ?ng kh?ng c? ph? c?p th?m ni?n ngh?, n?u m?c l??ng h?u t?nh theo i?m b kho?n n?y th?p h?n th? ??c l?y ti?n l??ng th?ng ?ng b?o hi?m x? h?i bao g?m ph? c?p th?m ni?n li?n k? tr??c ? t??ng ?ng v?i s? nm quy ?nh t?i kho?n 1 i?u n?y, ??c chuy?n ?i theo ch? ? ti?n l??ng quy ?nh t?i th?i i?m ngh? h?u ? t?nh m?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i.V? d? 40: ?ng P, nguy?n l? c?ng ch?c H?i quan, c? 27 nm ??c t?nh th?m ni?n ngh?, th?ng 4/2013 chuy?n sang l?m Chuy?n vi?n thu?c B? Lao ?ng - Th??ng binh v? X? h?i, ngh? vi?c h??ng ch? ? h?u tr? k? t? ng?y 01/4/2016; c? t?ng th?i gian ?ng b?o hi?m x? h?i l? 30 nm. ?ng P c? di?n bi?n ti?n l??ng ?ng b?o hi?m x? h?i m?t s? nm cu?i tr??c khi ngh? h?u nh? sau (gi? s? ti?n l??ng c? s? t?i th?i i?m th?ng 4/2016 l? 1.150.000 ?ng/th?ng).- T? th?ng 4/2008 ?n th?ng 3/2010 = 24 th?ng, h? s? l??ng l? 6,2, ph? c?p th?m ni?n ngh? ??c t?nh l? 24%;- T? th?ng 4/2010 ?n th?ng 3/2013 = 36 th?ng, h? s? l??ng l? 6,56, ph? c?p th?m ni?n ngh? ??c t?nh l? 27%;- T? th?ng 4/2013 ?n th?ng 3/2016 = 36 th?ng, h? s? l??ng l? 6,92, kh?ng c? ph? c?p th?m ni?n.Tr??ng h?p ?ng P m?c l??ng h?u t?nh theo s? nm cu?i tr??c khi ngh? h?u th?p h?n so v?i m?c l??ng h?u t?nh theo s? nm tr??c ? c? h??ng ph? c?p th?m ni?n. Do v?y, m?c b?nh qu?n ti?n l??ng th?ng ? t?nh l??ng h?u c?a ?ng P ??c t?nh nh? sau:- T? th?ng 4/2008 ?n th?ng 3/2010 = 24 th?ng, h? s? l??ng l? 6,2, ph? c?p th?m ni?n ngh? ??c t?nh l? 24%:1.150.000 ?ng x 6,56 x 24 th?ng x 1,24 = 212.188.800 ?ng.- T? th?ng 4/2010 ?n th?ng 3/2013 = 36 th?ng, h? s? l??ng l? 6,56, ph? c?p th?m ni?n ngh? ??c t?nh l? 27%:1.150.000 ?ng x 6,56 x 36 th?ng x 1,27 = 344.911.680 ?ng.- M?c b?nh qu?n ti?n l??ng th?ng ?ng b?o hi?m x? h?i ? l?m c? s? t?nh l??ng h?u c?a ?ng P l?:212.188.800 ?ng + 344.911.680 ?ng= 9.285.008 ?ng/th?ng.60 th?ng- 24<>FH???????& ( j l n p ???????ǵ?????|m[K[|8$h??h?L?CJOJQJ^JmH sH h??h?L?6?CJOJQJ^J#h??h?L?6?CJOJQJ^JaJh??h?L?CJOJQJ^J h??h?L?CJOJQJ^JaJ#h??h?qJ5?CJOJQJ^JaJ+h??hw?5?CJOJQJ^JaJmH sH #h??h?L?5?CJOJQJ^JaJ'h??hw?5?CJOJQJ^JmH sH 'h??h?L?5?CJOJQJ^JmH sH h??h?L?5?CJOJQJ^JX??( l n ?????7UkdS$$If?l??0??? ? 9 t??6??????????????4?4? la?$?x$Ifa$gd\)Ukd$$If?l? ?0??? ? 9 t??6??????????????4?4? la?$?x$Ifa$gd\)n p ? T ? ? 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