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X hi ngy cng pht trin, lao ng tr thnh mt nhn t quan trng hng u
khng ch i vi hot ng ca mt doanh nghip m cn l nn tng cho s pht
trin ca c nn kinh t x hi.
Lao ng l qu trnh hot ng chn tay v tr c ca con ngi bin i cc
ngun nhn lc sn c trong t nhin thnh sn phm vt cht, tinh thn nhm tha
mn nhu cu tiu dng ca x hi. V vy, vn tin lng, bo him x hi v
cc khon phi tr cho ngi lao ng l vn rt quan trng cn c gii quyt
hp l nhm a ra chnh sch lng hiu qu nht.
Tin lng l biu hin bng tin ca mt b phn sn phm x hi m ngi lao
ng c s dng p hao ph lao ng ca mnh trong qu trnh sn xut nhm
ti sn xut sc lao ng. Trong thc t, theo hp ng lao ng v cc tha c lao
ng tp th k, th i vi ngi lao ng tin lng l thu nhp ca h, cn vi
ngi s dng lao ng tin lng l mt khon chi ph phi tr cho ngi lao
ng. C s tnh tin lng phi da trn kt qu lm vic ca ngi lao ng,
biu hin qua thi gian hay khi lng sn phm, cng vic hon thnh. Ngoi tin
lng m ngi lao ng c hng trc tip theo s lng v cht lng lao
ng ca mnh, h cn c hng cc khon tin thng theo quy nh ca n v
nh thng do pht huy sng kin, thi ua, tng nng sut lao ng v cc khon
tin lng khc.
V vy, vn k ton tin lng v cc khon trch theo lng l vn quan
trng trong cng tc k ton vi cc nhim v c bn.
1
CHNG 1:
KHI QUT V CNG TY CP &XY LP S 9
1.1.QU TRNH HNH THNH V PHT TRIN
1.1.1.Lch s hnh thnh:
Sau ngy Min Nam hon ton gii phng,ngy 27/06/1977, Cng ty c
phn c gii v Xy Lp s 9 c thnh lp, ban u ly tn l X Nghip C Gii
v Xy Lp s 9. Trc thuc Tng Cng ty Xy Dng v Pht Trin H Tng B
Xy Dng. Tri qua thi gian pht trin v hot ng n nm 1993 i tn thnh
Cng Ty C Gii v Xy Lp s 9 theo quyt nh s 051A/BXD-TCXD ca b
xy dng ngy 21/06/1990. Giy chng nhn kinh doanh s 102280 ngy
29/12/1996 do U Ban k hoch TP.H Ch Minh cp. n thng 7 nm 2006 c
chuyn thnh Cng Ty C Phn C Gii v Xy Lp S 9.
Tr s chnh: 69/3 N Trang Long, qun Bnh Thnh v chi nhnh i din
ti Khu Cng Nghip Bin Ho I tnh ng Nai.
Vn iu l ca cng ty: 15.900.000.000
Trong :
-Vn ca nh nc ti doanh nghip : 10.801.000.000 ng
-Vn gp c ng: 5.099.000.000 ng
1.1.2.Qu trnh pht trin:
T khi thnh lp n nay Cng Ty hot ng v pht trin khng ngng.
Vi i ng qun l, k s xy dng, k s c gii, c nhn kinh tgiu kinh
nghip c trnh qun l v t chc thi cng gii trong lnh vc xy dng, v mt
i ng cng nhn k thut lnh ngh, lun c o to, bi dng cp nhn kin
thc mi nht v kinh t, k thut v qun l cc trang thit b hin i.
Sau nhiu nm xy dng v trng thnh, Cng ty tr thnh mt trong
nhng doanh nghip hng u ca ngnh xy dng Vit Nam.
2
T n nay Cng Ty thi cng nhiu cng trnh trn tt c cc lnh vc
ca ngnh xy dng, mi quy m t tiu chun cht lng cao nh cc cng
trnh:
- Nh my thu in Tr An
- Nh my thu in Vnh Sn (Bnh nh)
- Nh my thu in Thc M (Sng B)
- Nh my thu in Yaly (Gia Lai)
- San nn nh my nhit in Ph M (B Ra-Vng Tu)
- Lm ng giao thong Tuy H (Nhn Trch)
- Cng trnh thu in Hm Thun a Mi
- Nh my thu in ng Nai
- Nh my thu in ak Rtih
1.2 T CHC B MY CA CNG TY:
3
I HI NG C
NG
GIM C
NH MY GCH CC I SN XUT
XNG SA CHA
GRANITE NG NAI CC CNG TRNG
Hnh.1.S b my cng ty
4
1.3 PHNG K TON
1.3.1.HNH THC T CHC CNG TC K TON:
K TON
TRNG
K ton L.
K Ton
K Ton ng v
ti sn c K Ton Th Qu
TTA&B Tin
nh vt t
Lng
5
- Ph phng kim k ton tng hp: C nhim v theo di cc loi chi ph,
doanh thu. Cui qu kt chuyn chi ph tnh gi thnh sn phm. Hng qu lp
bo co thng k cc ch tiu v gi tr sn lng, doanh thu cc cng trnh. Hng
qu lp bo co ti chnh, phn tch bo co ti chnh.
- Ph phng kim k ton ngn hng, thanh ton: Thc hin thu, chi v lp
bo co thu, chi theo k hoch hng ngy. n c thu cng n t khch hng v
lp bo co cng n ...
-K ton ti sn c nh: B phn ny c nhim v hch ton theo di tnh
hnh tng, gim ti sn c nh, tnh v trch khu hao ti sn c nh ph hp cho
tng i tng chu chi ph, tham gia cng tc kim tra nh k ti cng ty.
-K ton vt t: B phn ny c nhim v theo di tnh hnh bin ng ca
cc loi nguyn vt liu, ph tng thay th, cng c dng c. nh k k ton xung
kho kim tra, i chiu vic ghi chp trn th kho, tin hnh phn loi chng t v
ghi nhn chng t vo s d, lp bng phn b vt liu, cng c dng c.
-Th qu: C nhim v qun l qu tin mt ti cng ty, thu chi tin khi c
cc chng t hp l. nh k xung cc cng trnh pht lng trc tip cho cn b
cng nhn vin.
-K ton thanh ton A&B: Theo di hp ng k kt gia cng ty v cc ch
u t, lp phiu thanh ton v hon chnh cc th tc thanh ton n k hn kt
ton ton khi cng trnh hon thnh
-K ton lao ng v tin lng: C nhim v theo di ngy cng, bng
chm cng ca cng nhn vin, tnh v thanh ton tin lng, bo him x hi cho
cng nhn vin, theo di cng nhn vin ng lng.
1.3.3 Hnh thc k ton:
Vn dng hnh thc k ton l mt khu quan trng trong vic t chc k
ton ca doanh nghip, c nh hng trc tip n chc nng cung cp thng tin
ca k ton,xut pht t c im ngnh ngh m cng ty ang hot ng v yu
cu qun l ti chnh. Hin nay cng ty ang p dng hnh thc K ton nht k
chung. Hng ngy cn c vo chng t gc c dng lm c s ghi s. Trc ht
ghi cc nghip v k ton pht sinh vo nht k chung (c x l bng my tnh).
6
Sau my s t ng chuyn vo s ci theo ti khon ph hp, ng thi cc
nghip v ny cng c phn nh vo s k ton chi tit lin quan. Bng cn i
k ton c cp nhp ngay s liu. Cui k, my cho in ra nhng trang s ci,
bng cn i cc trang s k ton chi tit bo co ti chnh nh: Bo co kt qu
kinh doanh, bng cn i k ton, bo co lun chuyn tin t. Ring bn thuyt
minh bo co ti chnh do k ton thc hin sau khi kim tra i chiu, trng
khp ng vi s liu ghi trn s ci v bng tng hp chi tit.
- C th tm tt cch ghi s m cng ty thc hin theo s sau:
7
Chng t gc
Bng CTK
Bo co ti chnh
Quan h i chiu.
8
H thng ti khon s dng: H thng ti khon m cng ty ang s dng l
h thng ti khon k ton doanh nghip ban hnh theo quyt nh
114/TC_Q_CTK ngy 01/11/1995 ca B Ti Chnh
Bo co k ton:
Cn c vo mc ch cung cp thng tin cng nh tnh php lnh ca thng
tin c cung cp th bo co k ton ca doanh nghip c phn thnh bo co k
ton ti chnh v bo co k ton qun tr.
Theo quy nh hin nay th h thng bo co k ton ti chnh ca cng ty
bao gm 4 bng bo co sau:
-Bng cn i k ton
-Bo co kt qu hot ng ti chnh
-Bo co lun chuyn tin t
9
Chng 2:
THC TRNG CA K TON TIN LNG V CC
KHON TRCH THEO LNG TI CNG TY
10
TNG CNG TY XD V PT H TNG CNG HA X HI CH
NGHA VIT NAM
CNG TY CP C GII V XY LP S 9 c lp - T do
Hnh phc
HP NG LAO NG
(Ban hnh km theo thng t s 21/2003/TT-BLTBXH ngy 22/09/2003 ca B
lao ng Thng binh v X hi)
11
- Thi gi lm vic : 08 gi/1 ngy
- c cp pht nhng dng c lm vic gm: Theo quy nh ca Cng ty
iu 3 : Ngha v v quyn li ca Ngi lao ng
1. Quyn li :
- Phng tin i li lm vic : C nhn t tc
- Mc lng chnh hoc tin cng : Bc 1/8 H s 2.34
- Hnh thc tr lng : Tin mt
- Ph cp gm : Theo quy nh ca Cng ty
- c tr lng vo ngy : 10 hng thng
- Tin thng : Theo quy nh ca Cng ty
- Ch nng lng : Theo quy nh ca Cng ty v ch Nh nc quy nh
- c trang b bo h lao ng gm : Theo quy nh ca Cng ty v Nh nc
- Ch ngh ngi (ngh hng tun, php, l): S ngy ngh hng nm c hng
lng theo quy nh ca B lut lao ng hin hnh
- Bo him x hi v bo him y t : Theo lut BHXH hin hnh ca Nh nc
- Ch o to : c c i hc cc lp o to, bi dng nng cao trnh
chuyn mn, nghip v, k thut theo quy hoch cn b ca Cng ty. Trong thi gian
c i hc phi hon thnh kha hc ng thi hn, t kt qu theo yu cu, c hng
100% mc tin lng ng BHXH v cc quyn li khc theo quy nh ca Cng ty.
- c i tham quan, du lch trong nc v nc ngoi theo tiu chun quy nh
ca Cng ty.
- Bo him con ngi : Cng ty c cho CNV tham gia bo him con ngi.
2. Ngha v :
- Hon thnh nhng cng vic cam kt trong Hp ng lao ng.
- Chp hnh lnh iu hnh sn xut, kinh doanh, ni quy k lut lao ng, an ton
lao ng v cc quy nh khc ca Cng ty, Cng trng.
- Bi thng vi phm vt cht :
+ Sau khi c i o to chuyn mn, nghip v, k thut m khng lm vic cho
Cng ty th phi bi thng ton b s tin trong thi gian i hc.
12
+ Lm mt hoc h hng my, trang thit b, t i sn nh hng n sn xut
kinh doanh phi bi thng theo quy nh ca php lut lao ng.
iu 4: Ngha v v quyn hn ca Ngi s dng lao ng :
1. Ngha v :
- Bo m vic lm v thc hin y nhng iu cam kt trong hp ng lao
ng.
- Thanh ton y , ng thi hn cc ch v quyn li cho ngi lao ng
theo hp ng lao ng, tha c lao ng tp th.
2. Quyn hn :
- iu hnh ngi lao ng hon thnh cng vic theo hp ng (b tr, iu
chuyn, tm ngng vic)
- Tm hon, chm dt hp ng lao ng, k lut ngi lao ng theo hp quy
nh ca php lut, tha c lao ng tp th v ni quy lao ng ca Doanh nghip.
iu 5 : iu khon chung
- Nhng vn v lao ng khng ghi trong hp ng lao ng ny th p dng
quy nh ca tha c lao ng tp th, trng hp cha c trong tha c lao ng tp
th th p dng quy nh ca php lut lao ng.
- Hp ng c hiu lc t ngy: 01/02/2010 n ngy 31/01/2011
- Hp ng lao ng c lm thnh 02 bn c gi tr nh nhau:
+ 01 bn ngi lao ng gi
+ 01 bn ngi s dng lao ng gi
- Hp ng ny c lu ti vn phng Cng ty CP C gii v Xy lp s 9.
13
2.1.2 Phiu ghi cng c nhn:
CNG LM
CNG
CNG KHON CNG BD CS VIC SP
THI GIAN
KHC LM
C
Ch Ch Ch Ch
Thm gi Thm gi Thm gi Thm gi
8.5 1.45 9 1.5
14
LICOGI 9
S LNG THNG 03 NM 2010
I NG: NGUYN QUYT TIN
Cng trnh thy li Phc Ha
Cng Khon Ch
Thi Sa
K H Trc
STT H v Tn Thi Khi Gia ch CQ
Hiu S HT vi
Gian lng n a
c
Nguyn Quyt
1 T 20
Tin
Bi Quang
2 P 31
Trung
Nguyn Vn
3 KT 31
Vit
4 Trn Minh Hi KT 31
Nguyn Hu
5 KT 31
Duy
6 L Xun Thy Cc 31
7 ng Vn Hi Cc 31
8 H Bnh Minh L 15
Dng Khc
9 L/X 10.5 6 2 8 14
Onh
Nguyn Vn
10 L/X 8.5 1.5 14.5 9
Dng
Phm Hng
11 L/X 12 9.5 2.5 8.5 4
Qung
12 Chu Ngc Tun L/X 11 3 14 4.5
13 inh Vn Bnh L/X 5 1 10 1.5
14 Trn Vn oi L/X 34 4 5
15 Trn Hiu L/X 20 9.5 2
Trng Vn
16 L/X 6 2 10
Thng
Hong Minh
17 L/X 21 1.5 14
Hin
15
H Ngh H.s H s Tr BH Tr tin Tr tin
STT Tng cng
v Tn nghip LCB lng 8.5% PC TTN
Q1/201
1 2 3 4 5 6 7 8
0
Nguyn Vn 15.400.00 385.00 150.00
1 G 6.97 22
Cu 0 0 0
13.300.00 349.00 130.00
2 Bi Khc Phi CTC 6.31 19 550.000
0 0 0
330.00
3 Ph Hin TBKS 5.98 14 9.800.000 95.000 36.000
0
220.00
4 Phm Vn Hng PPPTP 3.98 14 9.800.000 96.000 122.000
0
Trnh Minh 215.00
5 PTYT 3.89 6.5 4.550.000 43.000
Thng 0
120.00
6 Chu Th Hiu TC 2.18 63 4.410.000 43.000
0
129.00
7 Trnh Th Anh KS 2.34 6.2 4.340.000 42.000
0
164.00
8 V Nh Qunh CNKT 2.96 6.3 4.410.000 42.000
0
V
9 L th My 0 4 2.800.000 0
Sinh
165.00
10 Bi Th Hp CD 2.98 4 3.070.000 29.000
0
Phm Xun 224.00
11 LX 4.05 6.5 3.376.000
Sng 0
Phm Xun
12 LX 6.5 1.644.000 0 16.000
Sng
Dng Vn 224.00
13 LX 4.05 6.5 3.082.000 29.000 167.000
Hoan 0
Dng Vn
14 LX 6.5 2.055.000 0 21.000
Hoan
2.1.5 S ci TK 334:
16
v Xy lp s 9 Thng 3 nm 2010
Tn ti khon:Phi tr CNV
Ti
S Ngy S hiu
Ni dung chng t i
TT chng t chng t
N
17
Tr BH XH 8.5% - PC117/03/2010 - lng
17 3/22/2010 K/C T1/2010GTBH - Nguyn Th Hu 334
18
BPBLQ1 - Phn b lng trc tip Q1 - 2010 - Cng trnh thu in
32 3/31/2010 1 ng Nai 3 622
BPBLQ1 - Phn b lng trc tip Q1 - 2010 - Cng trnh thu li
33 3/31/2010 1 Phc Ho 622
BPBLQ1 - Phn b lng gin tip Q1 - 2010 - Cng trnh thu li 627
34 3/31/2010 1 Phc Ho 1
BPBLQ1 - Phn b lng gin tip Q1 - 2010 - Cng trnh thu in 627
35 3/31/2010 1 k R'tih 1
BPBLQ1 - Phn b lng gin tip Q1 - 2010 - Cng trnh thu in 627
36 3/31/2010 1 Ssan 4A 1
BPBLQ1 - Phn b lng gin tip Q1 - 2010 - Cng trnh thu in 627
37 3/31/2010 1 k Rinh 1
BPBLQ1 - Phn b lng gin tip Q1 - 2010 - Cng trnh thu in 627
38 3/31/2010 1 ak Mi 4 1
BPBLQ1 - Phn b lng gin tip Q1 - 2010 - Cng trnh thu in 627
39 3/31/2010 1 ng Nai 3 1
BPBLQ1 - 627
40 3/31/2010 1 Phn b lng gin tip Q1 - 2010 - Cng trnh chung 1
BPBLQ1 - 627
41 3/31/2010 1 Phn b lng gin tip Q1 - 2010 - B phn gin tip 1
BPBLQ1 - Trch 8,5% LCB phi thu CB.CNV
42 3/31/2010 1 334
Tng cng:
Ng
Ngi lp biu K Ton
Trng Th
19
+ TLi l tin lng thi gian theo cng vic c giao, gn vi mc hon thnh
nhim v, kh nng kim nhim cng vic ca ngi lao ng. TLi khng ph
thuc vo H s lng ngch theo ngh nh 205/ N-CP ngy 14/12/2004. M
c tnh theo mc H s lng c quy nh ti Ph lc 02 km theo quy ch
ny.
Hmi l mc H s lng ca ngi lao ng th i, c th trng n v
phn phi li theo H s quy nh ti Ph lc 02 km theo quy ch ny.
Ltt l mc lng ti thiu quy nh ti Ngh nh 33/2009/ N CP ngy
06/4/2009 ca chnh ph v vic quy nh mc lng ti thiu chung c
p dng ngy 01/5/2009 l 650000/ thng.
C l s cng ca ngi lao ng c quy inh ti mc V quy ch ny.
Ci l s cng lm vic thc t ca ngi th i.
Hct l h s ca tng n v, cng trng trc thuc Cng ty c gim c
Cng ty quyt nh (Cn c vo: Quy m sn xut ca tng n v, khu vc
n v thi cng do xa xi , t , kh khn.)
Hkh l s % hon thnh k hoch thng ca tng n v, cng trng trc
thuc cng ty do phng K hoch k thut lp danh sch nghj s %, trnh
gim c cng ty duyt hng thng.
Csci, Ctsxi v ccvi l tin cng sa cha, trc sn xut v cng ch vic ca
ngi lao ng th I c quy nh mc tin lng tai im 1 mc A4 Ph
lc 02 km theo quy ch ny.
Hcc = 0.5 l h s ngi lao ng lm vic chuyn cn, do th trng n v
ngh (c tp th ngi lao ng trong n v mnh ng ) theo k
hng thng (nu c).
Hpctn l h s ph cp trch nhim c quy nh ti mc A5 Ph lc 02
km theo quy ch ny.
2.2.1.2 Phn phi tin lng thi gian:
Mc tin lng thng ca ngi lao ng nu trn. Hng thng th trng
n v c trch nhim: p H s lng Hm c quy nh ti Ph lc 01
km theo quy ch ny i vi ngi lao ng, ng thi cn c vo mc
20
hon thnh cng vic c giao ca tng ngi trong thng. Hp bnh xt
nh gi v phn phi li h s Hm cho tng ngi lao ng (trn c s tng
h s hm c quy nh ti phu lc 01 km theo quy ch no) v ngh h
s chuyn cn Hcc ( nu c).
Cc ng ch c gim c cng ty quyt nh giao nhim v hoc b
nhim chc v qun l (khng thuc chc v hng ph cp lnh o) nh:
ch huy trng, ph ch huy trng cng trng, i trng, i ph, k
thut chnh cng trng v i sn xut trong thi gian cng trnh hon
thnh hoc thu hp sn xut, khi lm h s nhim thu, thanh quyt ton th
hng h s lng Hm tng mc theo cc tiu ch phn cp cng trng v
i sn xut ban hnh km theo quy ch ny. Trng hp v phn nghip
v nghin cu ti liu hoc c iu i lm cng vic khc, khng phi cc
chc danh trn th hng lng theo cng lm vic thc t tng xng vi
mc tin lng ca cc chc danh theo ph lc 02 ban hnh km theo quy
ch ny.
PH LC 2
(Ban hnh km theo Quy ch phn phi tin lng
ti Quyt nh s: 1407/Q CT9 ngy 18 thng 12 nm 2009)
Bng H s,mc lng cn b qun
A1 l hng lng thi gian
H s
Mc lng
lng Ghi
TT CHC DANH CHUYN MN (Hmx
(Hm) ch
700,000)
mi
Ch tch HD (Qt, Gim c iu
1 22 15,400,000
hnh)
2 Ph gim c, Ch tch cng on 19 13,300,000
3 K ton trng 16 11,200,000
Trng phng, ph phng ph trch
4 phng, CHt (ch huy trng cng 14 9,800,000
trng) cp 1
21
Ph phng, Qun c, CHT cp 2,
5 10.5 7,350,000
CH ph CT cp 1, i trng cp 1
TB bo v, trng trm, CHt cp 3,
6 9.5 6,650,000
CH ph CT cp 2, i ph cp 1
Ph trm,i trng cp 3,CH ph
7 8.2 5,740,000
CT cp 3, i ph cp 2
8 i ph cp 3 7 4,900,000
H s
Mc lng Ghi
Stt CHC DANH CHUYN MN lng
(Hmx) ch
(Hm)
Cn b lm cng tc an ton lao ng 7.0
4.900.000
chuyn trch Cng ty
1
Cn b lm cng tc an ton lao ng
6.0 4.200.000
chuyn trch cng trng
K s, c nhn lm chuyn mn nghip
2 7.3 5.110.000
v phng ban
3 K s, c nhn.. 8.0 5.600.000
4 Cao ng, trung cp 6.0 4.200.000
5 Cao ng , trung cp 6.5 4.550.000
6
7
8
9
10
11
12
13
Cng nhn cp dng bp c quan Cng
14 4.0 2.800.000
ty v ban ch huy cc cng trng
Cng nhn v sinh, chm sc vn hoa
15 3.5 2.450.000
cy cnh
22
A3 Bng H s, mc lng cng nhn trc tip sn xut hng lng thi
gian
23
c tnh bng 01 cng phc v. Trng hp tng xut n di 12 xut
n/ngy (do thu hp sn xut) tnh bng cng phc v (s thc n quy ra
cng phc v do nh bp (cng nhn cp dng) tp hp, xut, c i v
cng trng xc nhn, gi v cc phng ban nghip v kim tra tnh hp l
tnh lng cho ngi phc v).
Ghi ch:
S th t 2,3,4,5 mc A2 nu khng lm ng theo chuyn mn o to,
thuc chc nng cc phng ban m ch lm nhng cng vic mang tnh cht
phc v h tr cho nhim v ca phng ban th h s Hm s gim t 0.5
n 1.0 so vi quyt nh (mc gim ny ty thuc vo nhim v c phn
cng trong phng ban, th trng n v c quyn phn b cho ph hp).
S th t 1,3,4,5,6 mc A4 tin lng do qu lng cng ty tr (khng bao
gm lng khon ca i). Do bng ghi cng ca ngi lao ng cc
mc ny th trng n v k xc nhn bng cng chuyn v phng KHKT
24
(ghi trong bng), t chc hnh chnh kim tra, xc nhn chuyn phng ti v
lp bng lng theo k hng thng.
25
H s n v H s
Chc H s
lng phn ph cp
danh, chuyn Ghi
Stt H v tn quy phi li trch
ngh cn ch
nh h s nhim
nghip (Hcc)
Hm (Hm) (Hpctn)
Nguyn Vn
1 Gim c 22.0 22.0
Cu
2 Bi Khc Phi CTGD 19.0 19.0
3 Ph Hin TP u t 14.0 14.0
4 Phm vn Hng PT phng 14.0 14.0
Trnh Minh
5 Y t 6.5 6.5
Thng
Nv vn
6 V Nh Qunh 6.0 6.3
th
NV t
7 Chu Th Hiu 6.0 6.3
chc
CN Kinh
8 Trnh Th Anh 7.3 6.2
T
2.2.1.4. V d phn tch v phng php tr lng cho ngi lao ng hng lng
thi gian:
Nguyn Vn Cu ( Gim c)
H s lng quy nh Hm:22.0
Mc lng c quy nh ti cng ty :700.000
Lng thc lnh ca ng Cu:
= S cng thc t * 700.000 * H s hon thnh k hoch/ (S cng
ca thng 3 Th 7, ch nht)
= 22 * 700.000 * 22 / (22 0)
26
= 22 x 700.000 = 15.400.000 (ng)
N TK 622 : 15.400.000
C TK 334 : 15.400.000
Bi Khc Phi(Ch tch cng on)
H s lng quy nh Hm:19.0
Mc lng c quy nh ti cng ty:700.000
Lng thc lnh ca ng Phi:
= S cng thc t * 700.000 * H s hon thnh k hoch/ (S cng ca
thng 3 Th 7, ch nht)
= 19 * 700.000 * 19 / (19 0)
= 19,0 * 700.000 = 13.300.000 (ng)
N TK 622 : 13.300.000
C TK 334 : 13.300.000
2.2.2: Quy nh tr lng cho ngi lao ng trc tip hng lng khon ti cc
n v trc thuc Cng ty: (i t, i khoan, i my ng cc, cc trm, xng
sa cha)
2.2.2.1. Xc nh n gi lng :
Theo hp ng giao khon gia cng ty v n v thc hin (Cn c mc lng p
dng cho lc lng hng lng thi gian, phng KHKT xy dng n gi lng
khon cho ngi lao ng lm trc tip, nh mc nng sut ca tng loi thit b
xe my sao cho tng xng p dng).
2.2.2.2. Nguyn tc thanh ton:
Trn c s hp ng giao khon gia cng ty v cc i,hng thng Cng trng
cng vi i nghim thu khi lng i thc hin c trong thng theo qui
trnh nghim thu thanh quyt ton ni b qui nh ti cng vn s
397/06/CG9/KHKT.
2.2.2.3 .Phn phi lng khon sn phm:
27
Th trng n v tp hp bng chm cng, chm chuyn, bng tng hp khi
lng tng ngi lao ng ca i, lp bng ngh thanh ton tin lng gi v
phng TCHC kim tra nhn s v phng k ton lp bng thanh ton trnh Gim
c duyt.
2.2.2.4. T chc thc hin:
Ngay sau khi k hp ng giao khon vi Cng ty, th trng n v lp danh sch
tm tr ng k vi a phng, lp danh sch tm ng tin lng vi mc ch gii
quyt chi ph i li, n ti n v.
Hng thng th trng n v tng hp h s thanh ton lng cho ngi lao ng
chuyn v phng ban nghip v trc ngy 5 thng k tip .
2.2.2.5 .V d phn tch v phng php tr lng cho ngi lao ng trc tip
hng lng khon ti cc n v trc thuc:
Nguyn Quyt Tin (i trng)
H s lng quy nh Hm:10,5 * 1,3 = 13
Mc lng c quy nh ti cng ty :700.000
= 20 * 10,5 * 1,3 * 700.000 / 30
= 6.370.000 (ng)
N TK 622 : 6.370.000
C TK 334 : 6.370.000
2.2.3. Cc i tng hng lng theo hai hnh thc trn c p dng cc tiu
thc sau:
2.2.3.1. Ngy cng p dng:
i vi ngi lao ng lm vic ti cc phng nghip v Cng ty t 22 n
23 cng/thng khng c cng thm gi.
i vi ngi lao ng lm bo v, li xe con lm vic Cng ty v lm
vic ti cc cng trng, i, trm t 30 n 31 cng/thng khng c cng
thm gi.
2.2.3.2. Tin lng phn phi tr cho ngi lao ng: c p dng theo quyt
nh s: 1407/Q/CT9 ngy 18/12/2009 V/v iu chnh mc lng ti thiu chung
theo quy nh.
28
2.3. Cc khon ph cp v qu tin lng:
Cc loi ph cp ti cng ty:
- Ph cp khu vc: Ty theo tng vng thi cng m cng ty trch h s ph
cp khc nhau do Nh nc qui nh.
- Ph cp trch nhim
- Ph cp chc v
Qy tin lng: T l trch qu lng= 14%/doanh thu
2.4 Cc khon trch theo lng:
2.4.1 Danh sch chng t pht sinh trn TK 3383:
Cng ty C phn C gii v Xy lp s 9
DANH SCH CHNG T PHT SINH TRN TI KH
T u ngy 01/01/2010 n cui ngy 31/03/201
Tn Ti khon: BHXH
S Ngy S hiu
TT chng t chng t Ni dung chng t
UNC53-
1 27/01/2010 DN Np BHXH-BHXH ng Nai
UNC02-
2 01/03/2010 DN Np BHXH nm 2009+2010 - BHXH tnh ng Nai
UNC23-
3 22/03/2010 DN Np BHXH k 1-Thng 02/2010 - BHXH tnh ng Nai
UNC36-
4 31/03/2010 DN Np BHXH T2/2010-BHXH ng Nai
BPBLQ1-
5 31/03/2010 1 Trch BHXH, YT, TN lng trc tip Q1-2010-Cng trnh thy in k
BPBLQ1-
6 31/03/2010 1 Trch BHXH, YT, TN lng trc tip Q1-2010-Cng trnh thy in Sss
7 ..
TNG CNG
S Ngy S hiu
TT chng t chng t Ni dung chng t
1 27/01/2010 UNC53- Np BHXH-BHXH ng Nai
29
DN
UNC02-
2 01/03/2010 DN Np BHXH nm 2009+2010 - BHXH tnh ng Nai
UNC23-
3 22/03/2010 DN Np BHXH k 1-Thng 02/2010 - BHXH tnh ng Nai
UNC36-
4 31/03/2010 DN Np BHXH T2/2010-BHXH ng Nai
BPBLQ1-
5 31/03/2010 1 Trch BHXH, YT, TN lng trc tip Q1-2010-Cng trnh thy in
BPBLQ1-
6 31/03/2010 1 Trch BHXH, YT, TN lng trc tip Q1-2010-Cng trnh thy in S
7 ..
TNG CNG
30
= (15.400.000- 385.000) x 1% = 150.000
Nghip v c nh khon nh sau:
N TK 334: 150.000
C TK 3382: 150.000
Tin thu thu nhp c nhn (TTN):
Thu nhp chu thu ca ng Cu = 15.400.000 385.000 = 15.015.000
Thu nhp tnh thu = thu nhp chu thu - 4.000.000 3 x 1.600.000
=6.215.000
(ng Cu c 3 ngi ph thuc)
Tin thu thu nhp c nhn:
5.000.000 x 5% + ( 6.215.000 5.000.000) x 10% = 371.500
V nm 2009 do nh nc c chnh sch min thu thu nhp c nhn 6 thng u
nm, cng ty thu qu ca cc cn b cng nhn vin nn thng 3 ng Cu khng
phi np thu thu nhp c nhn.
Cc khon trch m cng ty phi np c a vo chi ph ca cng ty
650.000 x 6.97 x 22% = 996.710
Nghip v c nh khon nh sau:
N TK 622: 996.710
C TK 338: 996.710
V d: ng Bi Khc Phi ( Ch tch cng on)
H s lng c bn: 6.31
H s lng: 19.0
Mc lng ti thiu chung cng ty p dng tnh lng l : 700.000
/thng
Tng cng lng ca thng 3: 700.000x19.0=13.300.000 ng
S tin bo him m nhn vin phi np : 650.000 x 6,31x 8.5%=349.000
Nghip v c nh khon nh sau:
N TK 334 : 349.000
C TK 338 : 349.000
31
Tin on ph cng on (PC):
= ( tng lng thng 3 tin bo him) x 1%
= (13.300.000- 349.000) x 1% = 130.000
Nghip v c nh khon nh sau:
N TK 334: 130.000
C TK 3382: 130.000
Tin thu thu nhp c nhn (TTN):
Thu nhp chu thu ca ng Phi = 13.300.000 349.000 =12.951.000
Thu nhp tnh thu = thu nhp chu thu - 4.000.000 = 8.951.000
(ng Phi khng c ngi ph thuc)
Tin thu thu nhp c nhn:
5.000.000 x 5% + ( 8.951.000 5.000.000) x 10% = 645.100
V nm 2009 do cng ty thu thiu ca ng Phi nn thng 3 phi b sung thu l
550.000 ng.
Cc khon trch m cng ty phi np c a vo chi ph ca cng ty
650.000 x 6.31 x 22% = 902.330
Nghip v c nh khon nh sau:
N TK 622: 902.330
C TK 338: 902.330
V d: Nguyn Quyt Tin (i trng)
H s lng c bn: 3,89
H s lng: 13
Mc lng ti thiu chung cng ty p dng tnh lng l : 700.000
/thng
Tng cng lng ca thng 3: 6.370.000 ng
S tin bo him m nhn vin phi np : 650.000 x 3,89 x 8.5% = 215.000
ng
32
N TK 334 : 215.000
C TK 338 : 215.000
Tin on ph cng on (PC):
= (Tng lng thng 3 Tin bo him) x 1%
= (6.370.000 - 215.000) x 1% = 62.000
Nghip v c nh khon nh sau:
N TK 334: 62.000
C TK 3382: 62.000
Cc khon trch m cng ty phi np c a vo chi ph ca cng ty
650.000 x 3,89 x 22% = 556.270
Nghip v c nh khon nh sau:
N TK 622: 556.270
C TK 338: 556.270
2.4.3 Danh sch chng t pht sinh trn 3382:
Cng ty C phn C gii v Xy lp s 9
DANH SCH CHNG T PHT SINH TRN TI KHO
T u ngy 01/01/2010 n cui ngy 31/03/2010
Tn Ti khon: Kinh ph cng on
S Ngy S hiu
TT chng t chng t Ni dung chng t
33
Nhn xt v vic p dng on ph cng on ti cng ty:
+ Kinh ph cng on c hnh thnh do vic trch lp v tnh vo chi ph kinh
doanh hng thng theo t l qui nh trn tng s tin lng thc t phi tr cho
cng nhn vin trong thng. Qu kinh ph cng on c hnh thnh bng cch
theo t l qui nh trn tin lng phi tr v c tnh vo cho ph sn xut kinh
doanh trong k.
+ Theo qui nh hin hnh, t l trch PC tnh vo chi ph trn tin lng phi tr
l 2%, trong 1% tr cho cng on tnh ng Nai, 0,2% np cho cng on cp
trn (thuc cng ty m) v 0,8% li doanh nghip phc v chi tiu cho hot
ng cng on ca doanh nghip.
+ Thc t, hng thng cn c vo tin lng phi tr cho cng nhn vin, doanh
nghip ch thc tr 70% n 75%, s cn li s chi b sung vo dp cui nm hay
chm nht vo ngy 31/3 nm sau.
2.4.4 Cc chnh sch v ch khc:
Do cng ty tng l cng ty nh nc, sau chuyn sang hnh thc Cng ty c
phn nn cc chnh sch v ch cng ty p dng theo nhng qui nh ca nh
nc c trong cc b Lut Lao ng, Lut Bo him x hi
+ Tr cp m au:
Mc hng lng ch m au = H s lng c bn * Mc lng ti thiu *
S cng thc m / 26 ngy cng * 75% (hoc s khc ty theo tng i tng
c qui nh trong Lut)
Theo lut BHXH th mc cao nht ngi lao ng c hng bng 75% mc tin
lng, tin cng ng bo him x hi ca thng lin k trc khi ngh vic. Cc
qui nh c th u c trong B lut BHXH.
+ Tr cp thai sn: Ngi lao ng hng ch thai sn theo quy nh ca Lut
BHXH th mc hng bng 100% mc bnh qun tin lng, tin cng thng ng
bo him x hi ca su thng lin k trc khi ngh vic. Trong iu kin lao ng
bnh thng lao ng n s c hng lng 4 thng v c tr cp thm 1
thng lng.
34
Mc hng lng ch thai sn = H s lng c bn * Mc lng ti thiu
* S cng thc m * 5 thng lng
+ Ch ngh dng sc: Nhng ngi m au, thai sn; sau khi ht ch ngh
theo tiu chun nu vn cn yu th cng on cng ty s xem xt v tr cp theo
ch Nh nc qui nh. Cn b, cng nhn vin thuc i tng c hng ch
s c ngh t 5 n 10 ngy ti cc trung tm phc hi sc khe ca tnh ty
theo tng i tng v tnh trng sc khe.
Chng 3:
SO SNH L THUYT V TNH HNH THC T
3.1 Thc t ti cng ty so vi l thuyt hc v nhn xt
3.1.1 So snh hnh thc tin lng theo thi gian:
L thuyt tin lng cho ngi lao ng tnh theo cng thc sau:
Thc t tin lng cho ngi lao ng tnh theo cng thc sau:
35
Mc lng c bn m cng ty p dng thp nht l 650.000 ng theo quy nh ca
nh nc, i vi nhn vin nhiu kinh nghim, c trnh cao th mc lng c
bn l 700.000.
Cc h s cc khon ph cp bao gm:
- H s ngi lao ng lm vic chuyn cn
- H s ph cp trch nhim
Ngoi ra cn c cc khon khc: Phn trm hon thnh k hoch, s cng lm vic
thc t, tin cng sa cha, trc sx, cng ch vic.
3.1.2 So snh tin lng theo khon:
L thuyt: V l cng ty xy dng nn thc hin khon gn qu lng theo
hng mc cng trnh cho i sn xut.
Thc t:
o Xc nh gi lng: Cn c mc lng p dng cho lc lng hng
lng thi gian.
o Vi nguyn tc thanh ton: Trn c s hp ng giao khon gia
cng ty v cc i, hng thng cng trng cng vi i nghim thu
khi lng i thc hin c trong thng theo qui trnh nghim
thu thanh quyt ton ni b qui nh ti cng vn 397/06/CG9/KHKT.
3.1.3 So snh cc khon trch theo lng:
L thuyt:
o Theo quy nh mi ngi lao ng chu 8.5% trn lng c bn bao
gm (BHXH 6%, BHYT 1.5%, BHTN 1%, KPC 0%);
Cng ty chu 22% trn lng c bn (bao gm BHXH 16%,
BHYT 3%, KPC 2%, BHTN 1%)
Thc t: Vo thng 3-2010
Cng ty p dng trch bo him theo qui nh mi
3.2 Nhn xt v kin ngh b sung c p dng ch k ton theo quy nh s
15:
Thng qua vic tm hiu v cng tc qun l v hch ton tin lng ti cng ty C
Phn C Gii v Xy Lp S 9, nhm nghin cu rt ra cc nhn xt sau:
36
3.2.1 Nhn xt
3.2.1.1 V mt t chc cng tc k ton:
Cng ty thc hin tng i tt cc quy nh v ch v tin lng, cc
khon trch theo lng theo quyt nh s 15.
Phng k ton c s phn cng v phn nhim r rng to iu kin x l
cc s liu nhanh chng, to thun li cho vic lun chuyn chng t kp
thi.
Trnh chuyn mn ca nhn vin phng k ton kh tt, cc s liu c
k ton vin x l v tng hp sau c k ton trng k duyt.
Cng ty p dng hnh thc K ton nht k chung, cn c vo chng t
gc c dng lm c s ghi s. Trc ht ghi cc nghip v k ton pht
sinh vo nht k chung (c x l bng my tnh). Sau my s t ng
chuyn vo s ci theo ti khon ph hp,ng thi cc nghip v ny cng
c phn nh vo s k ton chi tit lin quan. Bng cn i k ton c
cp nhp ngay s liu. Cui k my cho in ra nhng trang s ci, bng cn
i cc trang s k ton chi tit bo co ti chnh nh: Bo co kt qu kinh
doanh, bng cn i k ton, bo co lun chuyn tin t. Ring bn thuyt
minh bo co ti chnh do k ton thc hin sau khi kim tra i chiu,
khp ng vi s liu ghi trn s ci v bng tng hp chi tit. Nh s
dng phn mm k ton cng vic c tin hnh nhanh chng, s liu c
cp nht kp thi, v cng tc qun l d dng v hiu qu hn.
3.2.1.2 V mt h thng ti khon
Cng ty s dng h thng ti khon theo ng quy nh ca b ti
chnh
3.2.1.3 V hnh thc tr lng v phng php tnh lng
Cng ty s dng 2 phng php tnh lng:
Hnh thc hng lng theo thi gian c p dng i vi cn b
cng nhn vin.
Hnh thc hng lng khon i vi ngi lao ng trc tip ti cc n v
trc thuc.
37
3.2.1.4 Cc khon trch theo lng:
C 2 hnh thc ny u da trn doanh thu. V vy khi khi lng
cng trnh tng doanh thu tng th ko theo qu lng ca cng nhn
vin chc tng theo.
Cng ty tnh cc khon trch theo lng theo qui nh ca Nh nc.
Bn cnh , cng ty cn trch trc tip 200 n 300 ngn t on ph
cng on. Khon trch ny dng tng qu cho cng nhn vin
trong cc dp nh l tt.
Cc khon trch ny mang tnh cht thit thc gip ng vin v h
tr mt phn cho i sng ca cng nhn vin.
3.2.2 Kin ngh:
Sau thi gian nghin cu v cng tc qun l v hch ton tin lng v cc khon
trch theo lng nhm chng em c 1 vi kin ngh sau y:
Cc nhn vin k ton cn kp thi nm bt nhng quy nh ca nh nc,
c cc khon trch v ch tin lng thng, ph cp ph hp vi nhn
vin. Theo di vic gim tr gia cnh tnh thu thu nhp c nhn cho
chnh xc. i vi nhng nhn vin ngi nhn hng dn nhn vin hay
cng nhn thc tp, cng ty cn phi quy nh r trch nhim v nhim v
cn hon thnh cho ngi hng dn. Sau thi gian quy nh nu thc tp
vin khng p ng yu cu tuyn dng ca cng ty th ngi hng dn
cn phi c bin bn gii trnh r rng.
i vi nhng nhn vin c trnh cao ng, trung cp khng lm ng
chuyn mn o to thuc chc nng ca phng ban m ch lm nhng cng
tc mang tnh cht phc v h tr cho nhim v ca phng ban th h s
(Hm) c qui nh c th.
V l cng ty xy dng c cng trnh ti nhiu a phng khc nhau trn c
nc. Nn mc ph cp khu vc cng ty cn nn quy nh r rng i vi
tng khu vc: Min ni, thnh ph.
Cng ty cn phi theo di danh sch cng nhn sn xut trc tip ng k
tm tr i vi a phng m cng ty ang thc hin cng trnh, m
38
bo an ton trong cng vic cng nh trong i sng ca cng nhn khi cng
tc khu vc khc.
Kt lun:
Qua chuyn ny, gip chng em tip thu c nhiu kin thc v kinh nghim
b ch trong cng tc tnh v thanh ton tin lng cho ngi lao ng. Do thi gian
nghin cu v kin thc cn hn ch nn chuyn nghin cu ca nhm chng em
cn mang tnh ch quan v khng trnh khi nhng sai xt trong vic nh gi,
nhn xt cng nh a ra cc kin ngh v cc ch tin lng ca cng ty. Do
vy, chng em rt mong c s gp ca qu thy c nhm chng em c th
hon thnh tt hn chuyn nghin cu ny.
39
TNG CNG TY XD V PT H TNG CNG HA X HI CH
NGHA VIT NAM
CNG TY CP C GII V XY LP S 9 c lp - T do
Hnh phc
HP NG LAO NG
40
(Ban hnh km theo thng t s 21/2003/TT-BLTBXH ngy 22/09/2003 ca B
lao ng Thng binh v X hi)
41
- Tin thng : Theo quy nh ca Cng ty
- Ch nng lng : Theo quy nh ca Cng ty v ch Nh nc quy nh
- c trang b bo h lao ng gm : Theo quy nh ca Cng ty v Nh nc
- Ch ngh ngi (ngh hng tun, php, l): S ngy ngh hng nm c hng
lng theo quy nh ca B lut lao ng hin hnh
- Bo him x hi v bo him y t : Theo lut BHXH hin hnh ca Nh nc
- Ch o to : c c i hc cc lp o to, bi dng nng cao trnh
chuyn mn, nghip v, k thut theo quy hoch cn b ca Cng ty. Trong thi gian
c i hc phi hon thnh kha hc ng thi hn, t kt qu theo yu cu, c hng
100% mc tin lng ng BHXH v cc quyn li khc theo quy nh ca Cng ty.
- c i tham quan, du lch trong nc v nc ngoi theo tiu chun quy nh
ca Cng ty.
- Bo him con ngi : Cng ty c cho CNV tham gia bo him con ngi.
4. Ngha v :
- Hon thnh nhng cng vic cam kt trong Hp ng lao ng.
- Chp hnh lnh iu hnh sn xut, kinh doanh, ni quy k lut lao ng, an ton
lao ng v cc quy nh khc ca Cng ty, Cng trng.
- Bi thng vi phm vt cht :
+ Sau khi c i o to chuyn mn, nghip v, k thut m khng lm vic cho
Cng ty th phi bi thng ton b s tin trong thi gian i hc.
+ Lm mt hoc h hng my, trang thit b, t i sn nh hng n sn xut
kinh doanh phi bi thng theo quy nh ca php lut lao ng.
iu 4: Ngha v v quyn hn ca Ngi s dng lao ng :
3. Ngha v :
- Bo m vic lm v thc hin y nhng iu cam kt trong hp ng lao
ng.
- Thanh ton y , ng thi hn cc ch v quyn li cho ngi lao ng
theo hp ng lao ng, tha c lao ng tp th.
4. Quyn hn :
42
- iu hnh ngi lao ng hon thnh cng vic theo hp ng (b tr, iu
chuyn, tm ngng vic)
- Tm hon, chm dt hp ng lao ng, k lut ngi lao ng theo hp quy
nh ca php lut, tha c lao ng tp th v ni quy lao ng ca Doanh nghip.
iu 5 : iu khon chung
- Nhng vn v lao ng khng ghi trong hp ng lao ng ny th p dng
quy nh ca tha c lao ng tp th, trng hp cha c trong tha c lao ng tp
th th p dng quy nh ca php lut lao ng.
- Hp ng c hiu lc t ngy: 01/02/2010 n ngy 31/01/2011
- Hp ng lao ng c lm thnh 02 bn c gi tr nh nhau:
+ 01 bn ngi lao ng gi
+ 01 bn ngi s dng lao ng gi
- Hp ng ny c lu ti vn phng Cng ty CP C gii v Xy lp s 9.
43