Bng thng k t l cc khon trch theo lng

Theo quy nh ca Lut BHXH (2006) v vn bn php lut khc c lin quan hin hnh,
t l cc khon trch theo lng bao gm Bo him x hi (BHXH), Bo him y t
(BHYT), Bo him tht nghip (BHTN) v Kinh ph cng on (KPC) p dng cho tng
giai on (xem Bng 1 n Bng 4). T l trch i vi doanh nghip (DN) ng gp c
a vo chi ph hot ng sn xut kinh doanh trong k v ngi lao ng (NL) ng
gp thng c tr vo lng nh sau:
Bng 1 T l cc khon trch theo lng p dng giai on t 1995 n 2009
Cc khon trch theo lng
DN (%)
1. BHXH
15
2. BHYT
2
3. BHTN
4. KPC
2
Cng (%)
19

NL (%)
5
1
6

Cng (%)
20
3
2
25

Bng 2 T l cc khon trch theo lng p dng giai on t 2010 n 2011

Cc khon trch theo lng
DN (%)
1. BHXH
16
2. BHYT
3
3. BHTN
1
4. KPC
2
Cng (%)
22

NL (%)
6
1,5
1
8,5

Cng (%)
22
4,5
2
2
30,5

Bng 3 T l cc khon trch theo lng p dng giai on t 2012 n 2013

Cc khon trch theo lng
DN (%)
1. BHXH
17
2. BHYT
3
3. BHTN
1
4. KPC
2
Cng (%)
23

NL (%)
7
1,5
1
9,5

Cng (%)
24
4,5
2
2
32,5

Bng 4 T l cc khon trch theo lng p dng giai on t 2014 tr v sau

Cc khon trch theo lng
1. BHXH
2. BHYT

DN (%)
18
3

NL (%)
8
1,5

Cng (%)
26
4,5

3. BHTN
4. KPC
Cng (%)

1
2
24

1
10,5

2
2
34,5

Ngun: Tng hp t cc vn bn php l lin quan BHXH, BHYT, BHTN, KPC

TS. Trn Phc