MT VI IM KHC BIT GIA BO HIM X HI VI BO HIM THNG MI Hin nay trn th gii v ang trin khai bn loi hnh

h bo him l: bo him x hi (BHXH), bo him thng mi (BHTM), bo him y t (BHYT), bo him tht nghip (BHTN). Trong qu trnh trin khai thc hin bo him thng mi v bo him x hi c mt s ngi cha hiu r s khc nhau gia bo him x hi vi bo him thng mi, c bit c ngi hay nhm ln gia bo him x hi vi nghip v bo him nhn th trong bo him thng mi. Chnh s nhm ln ny gy khng t kh khn trong qu trnh trin khai thc hin, trong phm vi bi vit ny tc gi a ra mt s im khc bit c bn ch yu nhm mc ch c s phn bit rch ri hn gia bo him x hi vi bo him thng mi
Trc khi i vo phn bit hai loi hnh bo him ny vic u tin chng ta phi tr li c cu hi: Bo him x hi l g? Bo him thng mi l g? Bo him x hi l s t chc bo m b p hoc thay th mt phn cho ngi lao ng khi h b gim hoc mt thu nhp t ngh nghip do b gim hoc mt kh nng lao ng hoc sc lao ng khng c s dng, thng qua vic hnh thnh v s dng mt qu ti chnh do s ng gp ca cc bn tham gia bo him x hi v cc ngun thu hp php khc nhm gp phn m bo an ton kinh t cho ngi lao ng v gia nh h ng thi gp phn m bo an ton x hi Bo him thng mi l qu trnh to lp qu d tr bng tin do nhng ngi c cng kh nng gp mt loi ri ro no ng gp to nn v t qu dng bi thng hoc chi tr cho ngi tham gia khi h gp nhng ri ro bt ng gy thit hi v p ng mt s nhu cu khc ca h Nh vy qua cc khi nim trn cho chng ta thy c mt s im khc bit c bn gia hai loi hnh bo him: Th nht: i tng bo him i tng ca bo him x hi l thu nhp ca ngi lao ng, ch khi thu nhp ca ngi lao ng b gim hoc b mt m nguyn nhn do b gim hoc mt kh nng lao ng th ngi lao ng s nhn c khon chi tr t qu bo him x hi. Trong khi i tng bo him ca bo him thng mi rng hn bao gm: Ti sn, con ngi, trch nhim dn s Th hai: i tng tham gia bo him Trong khi i tng tham gia bo him x hi l ngi lao ng v ngi s dng lao ng v nh vy bo him x hi pht sinh trn c s quan h lao ng. Trong qu trnh lao ng, bn thn ngi lao ng phi tham gia t bo him cho mnh ng thi ngi s dng lao ng phi c trch nhim vi ngi lao ng thng qau vic trch mt phn qu lng ng gp vo qu bo him x hi. i tng tham gia bo him ca bo him thng mi l cc t chc c t cch php nhn, cc c nhn c nng lc hnh vi, nng lc php l Th ba: Qu bo him

Qu bo him x hi l mt qu ti chnh c lp tp trung ngoi ngn sch Nh nc c hnh thnh ch yu t ba ngun: ng gp ca ngi lao ng, ng gp ca ngi s dng lao ng v Nh nc b thiu. C ch qun l qu bo him x hi l cn i thu chi, khng nhm mc ch sinh li. Qu bo him x hi c s dng ch yu cho hai mc ch l: - Dng chi tr cho cc ch bo him x hi - Chi cho s nghip qun l bo him x hi Trong khi qu bo him thng mi c hnh thnh ch yu t s ng gp ph bo him ca cc i tng tham gia to nn ngoi ra c b sung mt phn li t vic u t qu "nhn ri" mang li. Qu bo him thng mi c s dng cho nm mc ch ch yu l: - Bi thng chi tr - D tr d phng - phng hn ch tn tht - Np ngn sch Nh nc - Chi qun l Qu bo him thng mi c qun l theo c ch hch ton kinh doanh c li. iu ny c th hin r trong vic li sut cho cng ty bo him c tnh vo c cu ph ton phn cho mi nghip v bo him c th, bo him thng mi c th tham gia ti bo him vi cc cng ty bo him nc ngoi Th t: Ph bo him Ph bo him x hi c xc nh bng s tng i v ph thuc ch yu vo tin lng v qu lng ca doanh nghip. Theo kt cu cc ch bo him x hi th mi ch c mt loi ph tng ng, ng thi c ph bo him x hi tng hp chung cho tt c cc ch gi l ph tng hp hay ph ton phn. Ph ton phn c xc nh theo cng thc: Ptp = Ptt + Pql + Pdp Trong : Ptp: Ph ton phn Ptt: Ph thun ty Pql: Chi ph qun l Pdp: Phn an ton, d phng ph Ph bo him thng mi c xc nh bng s tuyt i v ph thuc ch yu vo s tin bo him, xc sut ri ro. Ph bo him thng mi l gi c ca sn phm bo him v c xc nh theo cng thc: P=f+d Trong : P l ph bo him ton b f l ph thun d l ph ph Trn thc t mc ph bo him ton b cn c xc nh theo cng thc:

P = T l ph x S tin bo him Trong t l ph ph thuc rt nhiu vo xc sut ri ro, cng tn tht Thm vo , trong khi ph bo him x hi c ng u n theo tin lng hoc thu nhp hng thng ca ngi lao ng t lc bt u tham gia bo him x hi cho n khi ht tui lao ng, ngc li nhn chung ph bo him thng mi c np ngay khi hp ng bo him thng mi c k kt. Trong trng hp ph bo him thng mi l mt khon tin ln th ngi tham gia c th tha thun vi cng ty bo him ng lm nhiu ln, lc cng ty bo him c th thu nh k 3 thng hoc 6 thng Th nm: Thi hn bo him v hnh thc bo him Hnh thc bo him trong quan h bo him gia ngi tham gia vi cng ty bo him trong bo him thng mi ch yu mang tnh t nguyn (Tr nghip v bo him trch nhim dn s) ng thi mi quan h ny ch pht sinh v tn ti trong mt khong thi gian xc nh k t khi ngi tham gia bo him k kt hp ng bo him, thi hn ny thng l mt nm hoc mt chu k hot ng. Trong khi mi quan h ny trong bo him x hi l mi quan h lu di, tng i n nh v hnh thc bo him ch yu l mang tnh cht bt buc da trn quan h lao ng v quan h phn phi theo quy nh ca Nh nc mc ch nhm bo v ngi lao ng trc nhng s kin, "ri ro x hi" nh: m au, tai nn lao ng - bnh ngh nghip vv bn cnh cn rng buc trch nhim ca ch s dng lao ng i vi ngi lao ng t tht cht tnh on kt gia "ch" vi "th" gp phn thc y n nh x hi Trn y l mt s im khc bit c bn gi bo him x hi v bo him thng mi, tuy nhin s khc nhau gia hai loi hnh bo him ny khng to ra s i lp mu thun m tri li chng cn b sung h tr cho nhau gip con ngi chng li nhng ri ro trong cuc sng ngy cng a dng v phc tp