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Các tính bảo hiểm xã hội năm 2016

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Công ty em đang soạn thảo lại mẫu hợp đồng lao đồng mới, trong hợp đồng mới này công ty em ghi "Mức lương chính: 5 triệu đồng" và làm phụ lục hợp đồng ghi "Phụ cấp lương: 8 triệu đồng".

Vậy cho em hỏi má»—i lần nâng lÆ°Æ¡ng thì làm thêm phụ lục hợp đồng được không, có giá»›i hạn số lần làm phụ lục hợp đồng không (vì theo em tìm hiểu thì phụ lục hợp đồng chỉ được ký má»™t lần nếu gia hạn thêm thời gian lao Ä‘á»™ng)? Và theo Luật bảo hiểm xã há»™i má»›i thì công ty em phải đóng BHXH dá»±a trên mức lÆ°Æ¡ng chính là 5 triệu hay là cả mức lÆ°Æ¡ng chính trong hợp đồng cá»™ng phụ cấp lÆ°Æ¡ng trong phụ lục hợp đồng là 13 triệu đồng?

 

Theo quy định của Luật BHXH mới này thì từ năm 2016, mức lương làm căn cứ đóng BHXH sẽ là mức lương và phụ cấp lương ghi trong hợp đồng lao động. Từ năm 2018, thì mức lương làm căn cứ đóng BHXH sẽ là mức lương, phụ cấp và các klhỏan bổ sung khác ghi trong hợp đồng lao động. Nói một cách khác, mức đóng BHXH của doanh nghiệp sẽ tăng lên và quyền lợi của người lao động sẽ đảm bảo hơn.

Như vậy, nếu trong hợp đồng ghi lương 5 triệu đồng và trong phụ lục hợp đồng ghi phụ cấp 8 triệu đồng thì mức đóng BHXH là 13 triệu đồng.

Nói về phụ lục hợp đồng thì mục đích của việc hai bên ký phụ lục hợp đồng là để thỏa thuận lại, thỏa thuận thêm, làm rõ thêm những vấn đề chưa rõ ràng trong hợp đồng lao động đã ký. Như vậy thì khi cần thỏa thuận những điều gì chưa rõ ràng trong hợp đồng thì hai bên có quyền ký kết phụ lục hợp đồng chứ đâu có quy định này hạn chế số lần ký phụ lục hợp đồng hả em? Tuy nhiên, điều dĩ nhiên bạn cần biết là chỉ ký phụ lục hợp đồng trong khoảng thời gian hợp đồng lao động còn hiệu lực và hiệu lực về thời gian của phụ lục hợp đồng lao động không vượt quá thời gian của hợp đồng chính trừ khi hai bên gia hạn thời gian hợp đồng chính.