DANG uY CONG TY CP GANG THEP 'IN DANG CONG sAN VIE:T NAMVANPHONG

*S6 .4 -CVNPDU

V/v thuc hien chi aQ dang phi

Thai Nguyen, ngay 26 thdng 7nam 2016

Kinh gin: Cac dang bQ, chi bQ co so

Can cir vao huang dftn s6 03-HDNPTW, ngay 06/7/2016 cua Van phong

Trung irong Dang vS tlnrc hien chS dC)dang phi thea Quyet dinh s6 342-

QD/TW, ngay 28112/2010 cua BC)Chinh trio

Thira lenh Tlnrong tnrc Dang uy Cong ty, Van phong Dang uy Cong ty

sao giri toan bC)nC)idung huang dftn s6 03-HDNPTW, ngay 06/7/2016 cua Van

phong Trung uong Dang giri toi cac dang bQ, chi bQ co sa.DS nghi cAp uy cac dang bC),chi bQ co sa can cu nQi dung huang dftn, t6

chirc ph6 bien, qUID tri~t toi chi bQ, dang vien va thirc hi~n til ngay 01101/2016

thea quy dinh.',

NO'i nhftn:- Nhir kinh giri;- Cac ban cua Dang uy C.ty;- Liru VP.

cllANH VAN PHONG

BAN cHAP HANH TRUNG VdNGV.ANPHONG

BANG CONG SANVIET NAM

*Ha N9i, ngay 06 thang 7 ndm 2016

56 03-IIDNPTW

HU6'NGD.ANthirc hi~n eh€ dQ dang phi theo Quyet dinh s6 342-QB/TW,

ngay 28-12-2010 cua BQ.Chinh tri

Thirchien Quyet dinh s6 342-QD/TW, ngay 28-12-2010 cua BQ Chinh triquy dinh vS chS dQ dang phi, Van phong Trung uong Dang huang d~n thuc hiench@dQ thu, quan ly, sir dung, hach toan kS toan va bao cao dang phi nhu sau :

1- Cac e:1p uy diro'c l~p quy du trfr tir nguBn thu dang phi

- Co quan tai chinh dang Trung uong (Van phong Trung irong Dang).

- Dang uy Kh6i cac co quan Trung uong.

- Dang uy Kh6i Doanh nghiep Trung irong.

- Quan uy Trung uong.

- Dang uy C6ng an Trung uang.

- Cac tinh uy, thanh uy tnrc thuoc Trung irong.

~Cac quan uy, huyenuy, thi uy, thanh uy, dang uy khoi cac co quan, danguy kh6i doanh nghiep va dang uy tuang duang tr1Jc thuQc tinh uy, thanh uy.

II- BBi ttrQ'llg va mue dong dang phi eua dang vien

1- Dang vien trong cac co quan hanh chinh, t6 chuc chinh tri, t6 chucchinh tri - xii h9i, t6 chuc xii hQi - nghS nghi~p dong dang phi hkg thang b~ng1% bao g&m cac khoan sau :

- TiSn luang thea ng~ch b~c, luang chuc VV, chuc danh ho~c tiSn cong.

- TiSn luang thea ng~ch b~c, luang chuc Vl,l, chuc danh tang them theaquy diM clla Chinh phll.

- Cac khoan phv c~p tinh dong bao hiSm xii hQi.

2- Dang vien trong Z¥'c /U'fJ'flgvii trang nhan dan

a) Dang vien trong Quan dQinhan dan

- Dang vien la sl quan, quan nhan chuyen nghi~p huang luang thea c~pb~c quan ham : muc dong dang phi hkg thang b~ng 1% tiSn luang c~p b~c,quan ham, cac khoan ph\! c~p tinh dong bao hiSm xiI hQi.

9.HDVP03.DOC 2

,- Dang vien la ha si quan, binh si, rmrc dong dang phi hfug thang bang 1%phu cap quan ham; Dang vien la sinh vien, h9C vien dan sir tai cac h9C vien, nhatnrong quan dQi, rmrc dong dang phi 3.000 d6ng/thang.

- Dang vien la cong nhan, can chuc e c u6G hon lao oQnghop d?ng mire ong dang phi ha~g thang b~g 1% tj§n luang thea ngach, bac,phu cap tham nien virot khung (neu co) va tien congo

b) Dang vien trong Cong an nhan dan

- Dang vien la si quan, ha sl quan nghiep vu, ha 81quan hirong luang theac~p bac quan ham : rmrc dong dang phi hang thang bang 1% tien luang thea c~p

. bac quan ham, ngach, bac va cac khoan phu c~p tinh dong bao hiSm xii hoi.

- Dang vien la cong chirc, vien chtrc Cong an nhan dan, lao dQng h9P d6ngkhong xac dinh thai han, can bQ tam tuyen : mire dong dang phi bang I% tiSnluang thea c~p bac quan ham, ngach, bac va cac khoan phv c§.p tinh d6ng b~ohiSm xa h9i. .

- Dang vien la h~ sl quan, chiSn sl nghla VI} huemg phV c~p quan ham; h9Cvien huang sinh ho~t phi : muc dong dang phi hfug thang b~g 1% phV c~p,sinh ho~t phi.

c) D6i.vai dang vien thuQC cac d6i ill911gtren day~ nSu lam vi~c trong cacdoanh nghi~p thuQc Ivc IU911gvU trang thi muc dong dang phi thvc hi~n theaquy dinh t~i diSm 4 mvc II Huang d§n nay.

·3- Dang vien huang luang hUll, trg c~p h~g thang do bao hiSm xa hQi chitra, muc dong dang phi b~g 0,5% tiSn luang hUll, trg c~p h~g thang.

. TruOng hqp dang vien nghi hUll nhrmg dugc cac ccr quan nha nuac, cac t6chuc chinh tri - xa hQi, cac t6 chuc xa hQi - nghS nghi~p, dan vi S\l' nghi~p congl~p, mai tiSp tvc lam vi~c dugc huang tiSn cong, phV c~p h~g thang, muc dongdang phi bao g6m : 0,5% tiSn luang hUll, trg c§.ph~g thang va 0,5% tiSn cong,phV c§.p dugc huOng.

4- Dang vi en la can bQ khong chuyen trach c§.p xa, than, t6 dan ph6. dugchuang phv c§.ph~g thang, muc dong dang phi bkg 1% muc phV c§.p.

5- Dang vien lam vi~c trong cac doquh nghi~p nha nuac, cong ty c6 phfur,cong ty hgp danh, doanh nghi~p ill nhan, t~p doan kinh tS, t6ng cong ty, cong tytrach nhi~m hfru h~ mQt thanh vien, cong ty trach nhi~m hfru h~ hai thanh vientra len, dan vi S\l' nghi~p cong l~p. Muc dong dang phi h~ng thang b~g 1% cackhoan·sau:

o _

- TiSn luang thea ng~ch b~c, luang chuc V\l, ohuc danh ho~c tiSn congo

o _ TiSn luang thea ng~ch b~c, luang chuc V\l, chuc danh tang them ill quytiSn luang cua dan vi thea quy dinh cua Chinh phu.

- Cac khoan ph\! c§.p tinh dong bao hiSm xii hQi.

9.HDVP03.DOC 3

Truong hop dang vien dil nghi chS dQ diroc bao hiem xa hoi chi tra tiSnluang hiru, hoac trc cap hang thang duoc cac doanh nghiep tren moi lam viec,mire dong dang phi bang 0,5% tiSn luang hiru, tro c~p hang thang va 0,5% tiSncong va phu c~p (nSu co) do cac doanh nghiep chi tra.

6- Dang vien Ia h9C sinh, sinh vien khong hirong luang va phu c~p, miredong dang phi 3.000 d6ng/thang.

7- Dang vien la chu trang trai; chu cira hang thuong mai, san xu~t, kinhdoanh dich vu, rmrc dong dang phi thea cac khu vue nhu sau :

- Khu vue noi thanh cac thanh ph6 true thuoc Trung uong dong dang phi30.000 d6ng/thang.

- Khu vue noi thanh do thi loai I, loai II, loai III cua cac tinh true thuocTrung uong dong dang phi 25.000 d6nglthang.

- Khu vue miSn nui, vung sau, vung xa, bien gi&i, hai dao (dia ban khuvvc III thea quy dinh cua Chinh phu) dong dang phi 15.000 d6ng/thang.

- Cac khu vvc con l?-idong dang phi 20.000 d6ng/thang.

TruOng- hgp dang vien la chu trang tr?-i; chu cua hang thuong m?-i, sanxu~t, kinh doanh dich V1,l thuQc d6i tuqng hu6ng luong hUll, trg c~p h~ng thangdo bao hi§m xa hQi chi tra, dong dang phi bkg 50% thea cac muc neu tren va0,5% tiSn luong hUll, trg c~p h~g thang.

8-lJiing vien khong thu9C cac ilai tUf/ng tren

a) Trong dQ tu6i lao dQng

- Khu vvc nQi thanh cac thanh ph6 trvc thuQc Trung uong, muc dong dangphi 10.000 d6ng/thang.

- Khu vvc nQi thanh do thi lo?-i I, lo?-i II, lo?-i III cua cac tinh trvc thuQcTrung uong dong dang phi 8.000 d6ng/thang.

- Khu vvc miSn nlii, vung sau, vung xa, bien gi&i, hai dao (dia ban khuvvc III thea quy dinh cua Chinh phil) dong dang phi 4.000 d6ng/thang.

- Cac khu vvc con l?-idong dang phi 6.000 d6ng/thang.

b) B6i vai dang vien ngoai dQtu6i lao dQng (tren 55 tu6i d6i vai nu, tren60 tu6i d6i vai nam) muc dong dang phi b~ng 50% muc dong cua dang vientrong dQ tu6i lao dQng thea tUng khu VVC.

9-lJiing vien sang, h(Jc t~p, film vifc (/ ngoai nUdc

9.1- Bang vien ra nuac ngoai thea di~n du.gc,hu6ng luong ho~c sinh ho?-tphi t?-i co quan d?-idi~n (k§ ca phu nhan, phu quan) ho~c doanh nghi~p d~u ill ra,nuac ngoai va lUll h9c sinh, chuyen gia, cQng tac vien ... , muc dong dang phib~ng 1% tiSn luong ho~c sinh ho?-tphi.

9.HDVP03.DOC 4

9.2- Dang vien di du h9C tv' tuc, dang vien di xu~t khan lao dQng, dangvien di thea gia dinh, dang vien la thanh phan nr do lam an sinh song :

a) Dang vien di du hoc tv tuc, dang vien di thea gia dinh, dang vien Iathanh phan tv do lam an sinh song .

- Dang vien di du hoc tv' tuc, dang vien di thea gia dinh, rmrc dong tuongduong 2 USD/thang.

- Dang vien la thanh phk tv' do lam an sinh song; kinh doanh, dich vunho, mire dong nrong duong 3 USD/thang.

b) Dang vi en di xu~t khiu lao dQng

- Lam viec tai cac mroc thuoc cac mroc cong nghiep phat triSn va cacmroc co mire thu nhap binh quan tren d~u nguoi cao, mire dong dang phi hangthing tuong dirong 4 USD/thang.

- Lam viec tai cac mroc con lai, mire dong hang thang tuong duong2 USD/thing.

9.3- Dang vien Ia chu hoac d6ng chu sa hfru cac doanh nghiep, khu thuO'llgm~i, muc dong dang phi t6i thiSu hfug thang tuang duong 10 USD/thing.

10- Cac khoan ph\! c~p, trq c~p duqc tra b~g hi~n v~t; cac khoan ph\! c~pkhong tfnh dong bao hiSm xa hQi; trq c~p chinh sach xa hQi nhu .:trg c~p nguaiho~t dQng cach m~ng truac nam 1945, trg c~p Ba My Vi~t Nam Anh hung, Anhhung 19c luqng vfi trang, Anh hung lao dQng, trg c~p thuong t~t, trq c~p thannhan li~t sl, trq c~p nhiSm ch~t dQc da cam ... ; khong tinh vao thu nh~p d~ tinhdong dang phi.

11- Khuy~n khich dang vien thuQC cac d6i tuqng neu tren day tv nguy~ndong dang phi cao hon muc quy dinb nhung phai duqc chi uy ho~c chi be) (d6ivai chi bC)khong co chi uy) d6ng y.

12- Dang vien co hoan canh d~c bi~t kho.khan, n~u co dan dS nghimiSn ho~c giam muc dong dang phi, chi bQ xem xet, bao cao len c~p uy cO'saquy~t dinb.

111-Quan Iyva sir d1}ng dang phi

1- Trich, n9P tliing phi thu QU'(lc1.1- a trang nuac

a) Cac chi bC)va dang bC)bC)ph~n trgc thue)c dang bC)cO'sa- Cac chi bC)trgc tliuQc dang bC)xa, phu6ng, thi td.n a cac x~ bien gi&i

vung sau, vling xa (dia ban khu vgc II, khu V\1C III.theo quy diM cua Chinh phu)dugc trich l~i 50%, nC)plen cApuy cAp tren 50%.

- Cac chi bC)d~i dC)i,chi bQ d6n, tau bien phong, tau hai quan, tau canh satbiSn; cac chi be) dai, tr~ ra da; chi bC)trong dan vi 19c luqng va trang dong

i:

9.HDVP03.DOC 5

quan a cac xii bien gioi vung sau, vung xa, tren cac dao diroc trich lai 50%, nQPlen c~p uy c~p tren 50%.

_ Cac chi bQ va cac dang bQ bQ phan con lai diroc trich lai 30%, nQP lencap uy c~p tren 70%.

b) Dang bQ ca sa, chi bQ ca sa a xii, phirong, thi tran ducc trich d6 lai90%, nQP 10% len c§.puy c~p tren.

c) Dang bQ ca sa, chi bQ ca sa trong cac ca quan hanh chinh, dan vi S\Inghiep; t6 chirc chinh tri, t6 chirc chinhtri - xii hoi, t6 chirc xii hoi - nghS nghiep;dan vi lire hrong vii trang; cac doanh nghiep; cac t6 clurc kinh t@duoc trich d6lai 70%, nQP 30% len c~p uy c~p tren,

d) Cac dang bQ c~p tren ca sa hcac dang bQ ca sa diroc giao quyen c~ptren ca sa, m6i c~p duoc trich d6 lai 50%, nQP 50% len c§.puy c~p tren.

e) Cac tinh uy, thanh uy, Dang uy Kh6i cac ca quan Trung uang, Dang uyKh6i Doanh nghi~p Trung uang, Quan uy Trung uang, Dang uy C6ng an Trunguang duqc trich d6l?-i 50%, nQP50% vS Van phong Trung uang Dang.

1.2- (; ngoai nuaca) Chi bQ tr\Ic thuQc, dang bQtr\Ic thuQc dang uy nuac sa t?-iduqc trich d6

l?-i300/0,nQP 70% len c~p uy c~P tren.

b) Dang bQ, chi bQ tr\Ic thuQc Dang uy Ngoai nuac duqc trich d6 l?-i50%,nQp 50% vS Dang uy Ngoai nuac.

c) Dang phi thu duqc cua Dang uy Ngoai nuac nQP 100% vS Van phongTrung uang Dang.

2- Quan If va sir dflng dangphl

2.1- Dang phi au9'c trich ad lq,i6' cac cap au9'c sit d¥ng nhu sau :

_ Chi bQ tf\rc thuQc dang bQ bQ ph~, dang bQ bQ ph~, chi bQ tf\IC thuQcdang bQ ca sa; chi bQ ca sa, dang bQ ca sa xa, phuOng, thi tr~n; chi bQ ca sa,dang bQ ca sa va dang bQ c~p tren ca sa ho~c dang bQ ca sa duqc giao quySnc~p tren ca sa trong cac ca quan hanh chinh, t6 chuc chinh tri, t6 chuc chinhtri - xii hQi, doanh nghi~p, dan vi SlJnghi~p va t6 chuc kinh tS : s6 dang phi trichgifr l?-iduqc b6 sung VaGdlJ toan chi ho?-t dQng cua t6 chuc dang.

_ Cac huy~n uy, qu~n uy, thi uy, thanh uy, dang uy kh6i cac ca quan vadan& uy kh6i doanh nghi~p va dang uy tuang duang trvc thuQc tinh uy, thanhuy; cac tinh uy, thanh 'uy tf\IC thuQc Trung uang; Dang uy Kh6i cac ca quanTrung uang; Dang uy Kh6i Doanh nghi~p Trung uang; Quan uy Trung uang;Dang uy C6ng an Trung uang, ca quan tai chinh dang a Trung uang : s6 dangphi trich gifr l?-i duqc l~p quy d\I trfr cua Dang a c~p minh. Quy dlJ trfr duqcdung b6 sung chi ho?-t dQng cua c~p uy, he>trq kinh phi ho?-t dQng cho cac t6

9.HDVP03.DOC 6

chirc dang tnrc thuoc c6 kh6 khan; c§.p uy dang quyet dinh viec chi tieu ttl quydir tnr.

2.2- chi a9 hach toan va bdo cao

2.2.1- Chia9 hach todn

a) D&i voi cac t6 clnrc co sa dang, t6.chilc dang c§.p tren cua t6 chirc co sadang khong la dan vi dir toan thirc hien thea Quyet dinh s6 99-QD/TW, ngay30-5-2012 cua Ban Bi thir Trung irong Dang khoa XI vS ban hanh Quy dinh chSd~ chi heat dQng cong tac dang cua t6 chuc co sa dang, dang b9 c§.p tren tnrctiep co sa.

b) D&i voi cac t6 chirc dang la dan vi du toan thirc hien nhir sau :

- S6 dang phi thu duoc ghi :

Nq TK 111, 112 - TiSn mjit, TGNH.

C6 TK 5118 (51181) - Thu dang phi.

- S&dang phi nop len c§.p tren ghi :

No TK 5118 (51181) - Thu dang phi (theo ti l~ trich n9P)'

C6 TK 111, 112 - TiSn mat, TGNH.

- Cuoi ky kSt chuyen s&dang phi thu duoc ghi :

No TK 5118 (51181) - Thu dang phi.

C6 TK 463 - Nguon kinh phi du trU (s6 dang phi trich gift hili).

- S11d\1ng ngu6n kinh phi d\I trfr :

+H6 trq kinh phi ho~t d9ng cho cac t6 chilc dang tflJc thuQc :

Nq TK 463 - Ngu6n kinh phi d\IW.

C6 TK 111, 112 - TiSn m~t, TGNH.

+ B6 sung chi ho~t dQng c§.puy ghi :

Nq TK 463 - Ngu6n kinh phi dlJ trU.

C6 TK 461 - Ngu6n kinh phi ho~t d9ng.

2.2.2- chi a9 bao cao

- Cac c§.p uy c6 trach nhi~m t6ng hqp thu, n9P, sir d\illg dang phi cua c§.pminh va toan dang bQ~l~p bao cao giri len c§.p uy c§.p tren thea nien dQ kS toanoVan phong Trung uang Dang c6 trach nhi~m t6ng hqp thu, nQP, sir d\illg dangphi cua toan Dang, bao cao Ban Ch§.p hanh Trung uong.

- ChS d9 bao cao thlJc hi~n thea phi} h}c s6 va bao cao thu n9P dang phikern theo.

. '>9.HDVP03.00C 7

IV- T6 chtrc thuc hien1- Dang vien dong dang phi hang thang true tiep cho chi bQ. Chi bQ true

thuoc, Gang bQ bQ phan nQP dang phi len c~p tren thea thang hoac quy; cac t6chirc C(J sa dang con lai n9P va giri bao cao len c~p tren thea quy.

2- C~p uy hoac ca quan tai chinh Gang c~p tren va uy ban kiem tra cac cap ".co trach nhiem kiem tra, huang d§n thuong xuyen viec thuc hien quy dinh v@

chS dQGang phi.Huong d§n nay ducc ph6 bien, quan tri~t dSn chi bo, dang vien va thuc hien

ill ngay 01-01-2016 thay thS Cong van s6 141-CV/VPTW/nb, ngay 17-3-2011va C6ng van s6 1266-CVNPTW/nb, ngay 05-3-2012 huang d~n thuc hienQuyet dinh s6 342-QB/TW, ngay 28-12-2010 cua BQ Chinh tri quy dinh v6 chSdQ dang phi.

Trong qua trinh t6 chirc thuc hien, n~u co vuang m~c, cac c~p uy phan anhv@cac tinh uy, th8.nh uy va cac dang uy trvc thuQc Trung uang d§ xem xethuang d~n. TruOng hgp d~c bi~t, cac c~p uy tf\Ic thuQc Trung uang phan anh v@Van phong Trung uang Bang de nghien CUu, giai quySt.

Nai nha.n :- Cae tinh uy, thanh uy,- Cae ban dang, ban can sv dang,dang doan, dang uy tnJc thuQc Trung uang,

- Lanh d~o Van phong Trung uang Bang,. - Cl:leTai ehinh va Quan Iy d~u ill,- Luu Van phong Tnmg uang Bang.

PHO

Hoang Cong Hoan

TINH uY THAI NGUYENVANPHONG

Sao h,IcTluiiNguyen, ngay 25 thing 7nOm2016

*S618-BSNPTU

Nai nh§n:- Cac Bang b9 trvc thuQc-tinh;- t.uu Van phong Tinh uy;(Sao 11:lcHuCing drin's6 03-HDIVPTWngay 061712016)

DU'O'ngVan Lm;nig