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Tiền lương tính đóng BHXH theo quy định mới

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Tiền lương tính đóng BHXH theo quy định mới

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Theo quy định của Luật bảo hiểm xã hội từ ngày 1/1/2016 tiền lương đóng bảo hiểm xã hội bao gồm tiền lương cơ bản + lương phụ cấp. Ở công ty tôi họ trả lương cho người lao động như sau: -Lương cơ bản :3.000.000 đ. -Lương phụ cấp công việc: từ 100.000 đến 300.000d (tiền phụ cấp này không cố định mà tùy thuộc vào việc hoàn thành nhiệm vụ được giao hàng tháng của mỗi các nhân. -Các khoản phụ cấp khác (chuyên cần,cơm ca,xăng,phòng trọ). Như vậy thì tiền lương đóng bhxh vẫn là 3.000.000d thi có đúng không?.Mong nhận được câu trả lời sớm từ quý cơ quan

 Theo quy định tại khoản 1 Điều 27 Nghị định số 115/2015/NĐ-CP ngày 11/11/2015 thì: Từ ngày 01 tháng 01 năm 2016 đến ngày 31 tháng 12 năm 2017, tiền lÆ°Æ¡ng tháng đóng bảo hiểm xã há»™i là mức lÆ°Æ¡ng và phụ cấp lÆ°Æ¡ng theo quy định của pháp luật về lao Ä‘á»™ng ghi trong hợp đồng lao Ä‘á»™ng.

Như vậy, những từ ngày 01/01/2016, những khoản phụ cấp lương theo luật có ghi trong hợp đồng lao động sẽ được tính đóng BHXH. Tuy nhiên, những khoản phụ cấp được đề cập trong hợp đồng lao động của bạn không phải tất cả đều là phụ cấp theo luật định, cụ thể: tiền cơm xa, xăng xe, phòng trọ là những khoản bổ sung mà hiện nay không phải đóng bảo hiểm xã hội. Từ ngày 01/01/2018, công ty mới phải đóng BHXH cho những khoản này.

Theo đó, công ty của bạn phải đóng BHXH trên lương cơ bản, phụ cấp công việc và phụ cấp chuyên cần.

Lưu ý rằng: lương cơ bản không thấp hơn lương tối thiểu vùng theo quy định pháp luật.