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Phân phối các quỹ tiền lương trong DNNN
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Phân phối các quỹ tiền lương trong DNNN

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Quỹ tiền lương trả cho thành viên Hội đồng thành viên hoặc Chủ tịch công ty, Kiểm soát viên, Tổng Giám đốc hoặc Giám đốc, Phó Tổng Giám đốc hoặc Phó Giám đốc, kế toán trưởng của Công ty trách nhiệm hữu hạn một thành viên do nhà nước làm chủ sở hữu và quỹ tiền lương trả cho người lao động có phải là một không?

Trả lời:

          Theo Điều 7 Nghị định số 50/2013/NĐ-CP, việc phân phối tiền lÆ°Æ¡ng được quy định nhÆ° sau:

1. Căn cứ vào quỹ tiền lương thực hiện, công ty được trích lập quỹ dự phòng để bổ sung vào quỹ tiền lương của năm sau và phân phối tiền lương cho người lao động theo quy chế trả lương của công ty. Quỹ dự phòng của công ty không được vượt quá 17% quỹ tiền lương thực hiện. Đối với công ty sản xuất, kinh doanh có tính mùa vụ thì quỹ dự phòng không vượt quá 20% quỹ tiền lương thực hiện.

2. Công ty xây dựng quy chế trả lương theo vị trí, chức danh công việc, bảo đảm trả lương thỏa đáng (không hạn chế mức tối đa) đối với người có tài năng, có trình độ chuyên môn, kỹ thuật và đóng góp nhiều cho công ty.

3. Công ty không được sử dụng quỹ tiền lương của người lao động để trả cho thành viên Hội đồng thành viên hoặc Chủ tịch công ty, Kiểm soát viên, Tổng Giám đốc hoặc Giám đốc, Phó Tổng Giám đốc hoặc Phó Giám đốc, kế toán trưởng.

Đối chiếu với quy định trên, Quỹ tiền lương trả cho thành viên Hội đồng thành viên hoặc Chủ tịch công ty, Kiểm soát viên, Tổng Giám đốc hoặc Giám đốc, Phó Tổng Giám đốc hoặc Phó Giám đốc, kế toán trưởng của Công ty trách nhiệm hữu hạn một thành viên do nhà nước làm chủ sở hữu và quỹ tiền lương trả cho người lao động trong Công ty không phải là một.

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