{"id":6383,"date":"2020-05-18T17:31:13","date_gmt":"2020-05-18T10:31:13","guid":{"rendered":"http:\/\/atslegal.vn\/vn\/?p=6383"},"modified":"2020-05-18T17:31:13","modified_gmt":"2020-05-18T10:31:13","slug":"12-luu-y-ve-che-do-thai-san-phan-3","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/12-luu-y-ve-che-do-thai-san-phan-3\/","title":{"rendered":"12 L\u01afU \u00dd V\u1ec0 CH\u1ebe \u0110\u1ed8 THAI S\u1ea2N (PH\u1ea6N 3)"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

VII. M\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? <\/strong><\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC, <\/strong>kho\u1ea3n thu nh\u1eadp t\u1eeb m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n n\u00eau tr\u00ean kh\u00f4ng thu\u1ed9c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.V<\/em><\/p>\n\n\n\n

VIII. Nh\u1eefng l\u01b0u \u00fd khi lao \u0111\u1ed9ng n\u1eef \u0111i l\u00e0m tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n ngh\u1ec9 thai s\u1ea3n<\/strong><\/p>\n\n\n\n

1. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111i l\u00e0m tr\u01b0\u1edbc khi h\u1ebft th\u1eddi gian ngh\u1ec9 thai s\u1ea3n<\/strong><\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 \u0110i\u1ec1u 40 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2014, lao \u0111\u1ed9ng n\u1eef khi sinh c\u00f3 c\u00f3 th\u1ec3 \u0111i l\u00e0m tr\u01b0\u1edbc th\u1eddi h\u1ea1n ngh\u1ec9 thai s\u1ea3n khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/p>\n\n\n\n

– Sau khi \u0111\u00e3 ngh\u1ec9 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u00edt nh\u1ea5t \u0111\u01b0\u1ee3c 04 th\u00e1ng;<\/p>\n\n\n\n

– Ph\u1ea3i b\u00e1o tr\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ed3ng \u00fd.<\/p>\n\n\n\n

C\u00f9ng quy \u0111\u1ecbnh v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y, t\u1ea1i \u0110i\u1ec1u 157 B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng 2012 quy \u0111\u1ecbnh tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n ngh\u1ec9 thai s\u1ea3n theo quy \u0111\u1ecbnh, n\u1ebfu c\u00f3 nhu c\u1ea7u, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c \u0111i l\u00e0m s\u1edbm kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ee9c kh\u1ecfe c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ed3ng \u00fd, lao \u0111\u1ed9ng n\u1eef c\u00f3 th\u1ec3 \u0111i l\u00e0m l\u1ea1i sau khi \u0111\u00e3 ngh\u1ec9 \u00edt nh\u1ea5t 04 th\u00e1ng.<\/p>\n\n\n\n

Theo 02 quy \u0111\u1ecbnh tr\u00ean, ch\u00fang ta c\u00f3 th\u1ec3 th\u1ea5y r\u1eb1ng lao \u0111\u1ed9ng n\u1eef mu\u1ed1n \u0111i l\u00e0m tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n ngh\u1ec9 thai s\u1ea3n th\u00ec n\u00ean \u0111\u00e1p \u1ee9ng \u0111\u1ec1 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n:<\/p>\n\n\n\n

– Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 nguy\u1ec7n v\u1ecdng;<\/p>\n\n\n\n

– \u0110\u00e3 ngh\u1ec9 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n \u00edt nh\u1ea5t 04 th\u00e1ng;<\/p>\n\n\n\n

– C\u00f3 x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 s\u1edf kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c \u0111i l\u00e0m s\u1edbm kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn s\u1ee9c kh\u1ecfe;<\/p>\n\n\n\n

– Ph\u1ea3i b\u00e1o tr\u01b0\u1edbc v\u00e0 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ed3ng \u00fd.<\/p>\n\n\n\n

2. Quy\u1ec1n l\u1ee3i \u0111\u01b0\u1edfng h\u01b0\u1edfng khi \u0111i l\u00e0m s\u1edbm<\/strong><\/p>\n\n\n\n

Ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi \u0111i l\u00e0m, lao \u0111\u1ed9ng n\u1eef sinh con c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n cho \u0111\u1ebfn h\u1ebft th\u1eddi gian ngh\u1ec9 thai s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p>\n\n\n\n

3. Ch\u1ebf \u0111\u1ed9 \u0111\u00f3ng B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, B\u1ea3o hi\u1ec3m y t\u1ebf<\/strong><\/p>\n\n\n\n

Theo quy \u0111\u1ecbnh t\u1ea1i c\u00e1c Kho\u1ea3n 2, 4 \u0110i\u1ec1u 12 Th\u00f4ng t\u01b0 59\/2015\/TT-BL\u0110TBXH th\u00ec lao \u0111\u1ed9ng n\u1eef \u0111i l\u00e0m tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n ngh\u1ec9 sinh con theo quy \u0111\u1ecbnh th\u00ec th\u1eddi gian h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n t\u1eeb khi ngh\u1ec9 vi\u1ec7c \u0111\u1ebfn khi \u0111i l\u00e0m tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n ngh\u1ec9 sinh \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m \u0111i l\u00e0m tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n ngh\u1ec9 sinh con th\u00ec lao \u0111\u1ed9ng n\u1eef v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n cho \u0111\u1ebfn khi h\u1ebft th\u1eddi h\u1ea1n quy \u0111\u1ecbnh nh\u01b0ng ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf.<\/p>\n\n\n\n

IX. M\u1ed9t s\u1ed1 m\u1ed1c th\u1eddi gian lao \u0111\u1ed9ng n\u1eef sinh con c\u1ea7n bi\u1ebft<\/strong><\/p>\n\n\n\n

(i) 05 ng\u00e0y – S\u1ed1 ng\u00e0y \u0111\u01b0\u1ee3c ngh\u1ec9 \u0111\u1ec3 \u0111i kh\u00e1m thai, m\u1ed7i l\u1ea7n 01 ng\u00e0y. <\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p \u1edf xa c\u01a1 s\u1edf kh\u00e1m ch\u1eefa b\u1ec7nh ho\u1eb7c ng\u01b0\u1eddi mang thai c\u00f3 b\u1ec7nh l\u00fd ho\u1eb7c thai kh\u00f4ng b\u00ecnh th\u01b0\u1eddng th\u00ec \u0111\u01b0\u1ee3c ngh\u1ec9 02 ng\u00e0y cho m\u1ed7i l\u1ea7n kh\u00e1m. V\u1eady t\u1ed1i \u0111a lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c ngh\u1ec9 10 ng\u00e0y <\/p>\n\n\n\n

(ii) 06 th\u00e1ng – \u0110i\u1ec1u ki\u1ec7n h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n khi sinh con <\/p>\n\n\n\n

Lao \u0111\u1ed9ng n\u1eef ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u1ed1i thi\u1ec3u 06 th\u00e1ng trong 19 th\u00e1ng tr\u01b0\u1edbc khi sinh th\u00ec m\u1edbi \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p sinh tr\u01b0\u1edbc ng\u00e0y 15 c\u1ee7a th\u00e1ng ho\u1eb7c sau ng\u00e0y 15 c\u1ee7a th\u00e1ng nh\u01b0ng th\u00e1ng \u0111\u00f3 kh\u00f4ng \u0111\u00f3ng BHXH, th\u00ec th\u00e1ng sinh kh\u00f4ng t\u00ednh v\u00e0o th\u1eddi gian n\u00eau tr\u00ean. <\/p>\n\n\n\n

(iii) 06 th\u00e1ng – S\u1ed1 th\u00e1ng \u0111\u01b0\u1ee3c ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n khi sinh con. <\/p>\n\n\n\n

\u0110\u00e2y l\u00e0 th\u1eddi h\u1ea1n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ngh\u1ec9 vi\u1ec7c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n tr\u01b0\u1edbc v\u00e0 sau khi sinh con; n\u1ebfu sinh \u0111\u00f4i tr\u1edf l\u00ean th\u00ec c\u1ee9 m\u1ed7i ng\u01b0\u1eddi con, ng\u01b0\u1eddi m\u1eb9 \u0111\u01b0\u1ee3c ngh\u1ec9 th\u00eam 01 th\u00e1ng. Tr\u01b0\u1edbc khi sinh, lao \u0111\u1ed9ng n\u1eef \u0111\u01b0\u1ee3c ngh\u1ec9 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 02 th\u00e1ng. <\/p>\n\n\n\n

(iv) 04 th\u00e1ng – \u0110i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng n\u1eef \u0111i l\u00e0m tr\u01b0\u1edbc khi h\u1ebft h\u1ea1n ngh\u1ec9 sinh con.<\/p>\n\n\n\n

Lao \u0111\u1ed9ng n\u1eef c\u00f3 th\u1ec3 \u0111i l\u00e0m tr\u01b0\u1edbc khi h\u1ebft th\u1eddi h\u1ea1n ngh\u1ec9 sinh con theo quy \u0111\u1ecbnh n\u1ebfu \u0111\u00e3 ngh\u1ec9 h\u01b0\u1edbng ch\u1ebf \u0111\u1ed9 \u00edt nh\u1ea5t 04 th\u00e1ng. Ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a nh\u1eefng ng\u00e0y l\u00e0m vi\u1ec7c, lao \u0111\u1ed9ng n\u1eef \u0111i l\u00e0m tr\u01b0\u1edbc h\u1ea1n v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n cho \u0111\u1ebfn khi h\u1ebft h\u1ea1n ngh\u1ec9 sinh son. <\/p>\n\n\n\n

(v) 45 ng\u00e0y – Th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t n\u1ed9p h\u1ed3 s\u01a1 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n.<\/p>\n\n\n\n

Trong 45 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111i l\u00e0m tr\u1edf l\u1ea1i, lao \u0111\u1ed9ng n\u1eef ph\u1ea3i n\u1ed9p h\u1ed3 s\u01a1 gi\u1ea3i quy\u1ebft h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng. Qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y, \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n, lao \u0111\u1ed9ng n\u1eef ph\u1ea3i n\u1ed9p th\u00eam v\u0103n b\u1ea3n gi\u1ea3i tr\u00ecnh v\u1ec1 l\u00fd do ch\u1eadm n\u1ed9p k\u00e8m h\u1ed3 s\u01a1 theo quy \u0111\u1ecbnh. <\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

VII. M\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? Theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 s\u1ed1 111\/2013\/TT-BTC, kho\u1ea3n thu nh\u1eadp t\u1eeb m\u1ee9c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 thai s\u1ea3n n\u00eau tr\u00ean kh\u00f4ng thu\u1ed9c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.V VIII. Nh\u1eefng l\u01b0u \u00fd khi lao \u0111\u1ed9ng n\u1eef \u0111i […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/6383"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=6383"}],"version-history":[{"count":0,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/6383\/revisions"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=6383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=6383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=6383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}