!"#
"$
%
$&'()$
*+*+$,-.
*+*+*/01234563748049:;20<;=>?45@A
!"
#
#
$
EU,(&5&?@4*
$/*85*H/N0?@-5 VLC0(Y
N&5&?@,'ZM*85X[;
FN&85&*/N.,8+,
K,$HP@M8.H
!D[$/*0&*+@(/45/"DD
5&+0+-5,0&,P;
/45
!"$<*$/*@3+
8$5& %8*$/*;BC)0+5)C
L0ZC*345?@+P(
#$%U8\M8,D5?@I@3
0
?@( !F,;&\+@3+8I$5& A(
@.*M0*$/*@3+(&
8(]A@3+CF8@3++F
R@3+CF,D?@0(I^$H)
8(&5;&0ZC345?@ %')@3+
+F,34_I2IX84_8S;BC&$[
Z?@+ R/8OP/<'0
;BCF*'DP\`$HF8XD5*@
.".-@
E&:8Fa4J*\459++
*?M2* R74&+*8459+$5
&8I&+b;< R74&-F$5
&0S8&+8X8I5+/3
F')*+=(&*.?@0c5 5
&8C'()345?@+(/45@
T3$5&,8XY0*4+F'+NF5
i
U
U
T
U
4
0
#
4
$
$
i
#
%
$
#
$
jkdlm
4
UA
$
0
i
0
4
#
0
ennh
*+*+F>204G30<;=>?45@A
6
$
#
i
i
#
]o
4
i
4
#
]o
0
$
"
"
0
$
7
0
$
#
4
T
$
"
$
p
UR
R
0
0m
$
0
l
i
#
]o
4
$
q
7
0p
UT
77
i
]o&
'
(
'
)
*
'
0
(
'
4
'
1
,
0
.
,
(
,
'
(
'
5
0
'
-
0
0
6(
*
+
,
+
0
./
*
2
,
/
,
,
./
*
.
0
'
0
,
+
'
2
0
*+B+*"4;
%
525E
AJKL
03MN2OP;
H
P;53M?
H
0:
;=;
?45E
AQ;
4R
5
1.2.1.1 Kha
́
i niê
̣
*
2
,
./
*
)-+
,
,
,
'
,
2
0
2
,
.
*
(
*
(
,
>
,
'
.
'
>
,
+
,
91
3
*
7
0
5>.
,
-
0
0
'
0
(&<=<5
*
0
2
*
-
*
4
3
+
,
:ennh
R
7
#
0
U
4
i
T
0
0
#
o
#
p
4
0
$
"
6
$
6r6
UT
4
6r6i
i
#
i
v
$6r6
i
4
#
6r6 w
#
6r6
00
6r6
#
T
́
i xa
̃
hô
̣
i
@A6B.C)-D"6r6`(a;cK,
FD5+$@N(0ZCK0(0"$1*
NJK3PK.0/N3; cJ
?F'*NJ.8>(
(a4J8/""@F2aGI\
I*&+/4J8(88-F
(
@A6B4ED"R)Pa50QH16r68FNH
C 6NF6r6'Fo/p5@KH
Co$5&p,FFNHCaJ,M0
5S8*$FM q*?M85@8M
88.NHC$5&*MN*a,\
*H+KHC888"88F$F3IP8
""?5^-F d)*F86r6;78F8
HC4J+.0P
RM)*8FKL*0PU-F+T8
)6r6`54PKoCDpo+p5'),
F(aLI+\8/C<"I8/05"
*N+J8*FIPP/"@F-F
R4I;c+6r6'),F0JD+$1
*N3P6r6-*P*FPL*
[4'0LL[+-F?;8$?*L*u
0*+AL+
RM$)*8F4_./36r6*FN`
AQ;
4R
5
1.2.2.1 Chức năng bảo hiểm xã hội
URPD$[ZFa3,F$5
&0J$H5D@3
URP8'8'N3KK,
6r6
Uk(a0LL,F"*F5@
"@F*8"@F-F
UkZ$(;LK,F),BCFK,
F)-Fennh
1.2.2.2 Tính chất của bảo hiểm xã hội
URL@P0*4,'-F
U6r6(LO*0<.7,8
0
U6r6>(L0P>(L-F<,X(LH
C
RL0P&/z@bG4_6r6';\8$5
88"b5(I((+*$85;45
9D`BCcCL !M((+*$5;L
*@C&I*@*/N+3;,F
6r6 w_6r6+P[&;@,F7*
.0/+6r6 RI@a((+G,F80
*0&4.;3;8@)0D+ %'),B
CF/((84_6r68&$5&,
F8\BC r=)(F0PJ2(;\05
$YF05.)&5K,F$H@D5
*+F+*C04E
%
34:=;
?45E
AQ;
4R
5C
AR
3UR
%
2NC
%
03ME234E
%
O5C
%
5
6
6r6
0
Ai
i
0
5
@F"G
R
Ai
R
R
ff|• fg~|
€
n• ~‚
l
•|‚}g •‚ ~|‚}| •‚
!
A
$
g‚ f•ƒ‚
H+
*
"&<=</
'
+
,
+
0
./
0
"0
#
V
!
A6s%
A6l
€l
Ai
i
#$
$"
!
0
e•{h
*+F+B4N
2O=;
H
54?
0M:
%
3M;3N
H
75242O45E
W4?;
3KR
2O=;
?45E
AQ;
4R
50:
;0;
#
0
6r6
0
"0
#
#
;
H
54?
i
$
;
H
54?
034N
%
=;Vw0
!
#
„
6r6
4
#
6r6e•{h
*+F+FC04E
%
34:=;
?45E
AQ;
4R
52NC
%
03;3N
H
2LA*XXYKE
%
22;Z
1.3.3.1 Quy trình quản lý thu bảo hiểm xã hội
R*f…fggƒ4H.4596r6;I/7wPH
'fƒƒ…6r68n•…f•…fgg~+R?*'6r6V/T
R*f…••••"MwP4598L')5&-FV/
T$80y7wPH'••…w%URR8•~…•f…fgg|+R+)
AL+WR'|‚…fgg|…w%URA8•‚…•~…fgg|+FR8L
)OwP4598L')5&-FV/TW4\
45 9 ; I / 7 wP H ' •g••…fggg…w%U6r6 8
•f…•••|6r6V
T$
w
fnnn…w%U
6r6
•~…••…•••|
$
CF,F8T8)
4
#
F3)*8
)8I/ZN*'8;T8)$5F
w_6r6;4598BC7PF8L+T8)$55
?H8*PF6r65aI@*>*T8
)
URN3'4/K*$6r6
URI/Z(((b5$5I$1K'
P8bC k(a0ZC*I54PPFL
*6r6
1.3.3.3 Đối tượng thuộc diện thu ba
̉
o hiểm xa
̃
hô
̣
i
6
6r6$"
ef•hW‡6†R
7T
‚|…fgg|…T%UAl
fn…•|…fgg|
Ai
6†R$"
$
~n…•••n…T%UAl
f~…‚…•••‚
Ai
#
6r66†R$"
$
qRRT$
]
T
76%s%0
0
en{h
1.3.3.4 Mức đóng bảo hiểm xã hội, bảo hiểm y tế
!M
6r68*$1••ˆM..
;<F(]T,F(‚ˆWT
f‚ˆefƒhW
!M
6r66†R4
#