<div dir="ltr">Dear Ngân,<div><br></div><div>Đối với trường hợp tổ chức dưới 10 người, tổ chức <b>không được đóng</b> bảo hiểm thất nghiệp theo luật Việt Nam.</div><div><br></div><div>Trong trường hợp của bên tổ chức mình, bạn có thể áp dụng lập <b>dự phòng trợ cấp thôi việc</b> theo quy định. Lưu ý đối với doanh nghiệp, trợ cấp này chỉ được tính vào chi phí khi doanh nghiệp <b>chi trả</b> trợ cấp thôi việc.</div>
<div><br></div><div>Regards,</div><div>Linh<br><div class="gmail_extra"><br><br><div class="gmail_quote">2014-06-12 15:56 GMT+07:00 Nguyen Thu Ngan <span dir="ltr"><<a href="mailto:ngan@cbm.org.vn" target="_blank">ngan@cbm.org.vn</a>></span>:<br>
<blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex"><div lang="EN-US" link="blue" vlink="purple"><div><p class="MsoNormal"><font face="Verdana"><span style="font-size:11.0pt;font-family:"Verdana","sans-serif"">Dear <span>cả</span> <span>nhà</span>,<u></u><u></u></span></font></p>
<p class="MsoNormal"><span><font face="Verdana"><span style="font-size:11.0pt;font-family:"Verdana","sans-serif"">Bên</span></font></span><font face="Verdana"><span style="font-family:"Verdana","sans-serif""> <span>em</span> <span>đang</span> revise <span>lại</span> <span>Điều</span> <span>lệ</span> <span>tổ</span> <span>chức</span> <span>và</span> <span>liên</span> <span>quan</span> <span>tới</span> <span>Bảo</span> <span>hiểm</span> <span>thất</span> <span>nghiệp</span>. Theo <span>luật</span> <span>Việt</span> Nam <span>thì</span> <span>chỉ</span> <span>những</span> <span>doanh</span> <span>nghiệp</span> <span>có</span> <span>trên</span> 10 <span>người</span> <span>mới</span> <span>được</span> <span>đóng</span> <span>bảo</span> <span>hiểm</span> <span>thất</span> <span>nghiệp</span>. <span>Tổ</span> <span>chức</span> <span>em</span> <span>có</span> <span>dưới</span> 10 <span>người</span> <span>và</span> <span>nếu</span> <span>muốn</span> <span>đóng</span> <span>bảo</span> <span>hiểm</span> <span>thất</span> <span>nghiệp</span> <span>thì</span> <span>phải</span> <span>làm</span> <span>thế</span> <span>nào</span> ạ?<u></u><u></u></span></font></p>
<p class="MsoNormal"><span><font face="Verdana"><span style="font-size:11.0pt;font-family:"Verdana","sans-serif"">Như</span></font></span><font face="Verdana"><span style="font-family:"Verdana","sans-serif""> <span>vậy</span> <span>thì</span> <span>rất</span> <span>thiệt</span> <span>cho</span> <span>những</span> <span>tổ</span> <span>chức</span> <span>nếu</span> <span>có</span> <span>dưới</span> 10 <span>người</span> ạ<u></u><u></u></span></font></p>
<p class="MsoNormal"><span><font face="Verdana"><span style="font-size:11.0pt;font-family:"Verdana","sans-serif"">Em</span></font></span><font face="Verdana"><span style="font-family:"Verdana","sans-serif""> <span>cảm</span> <span>ơn</span> <span>cả</span> <span>nhà</span> ạ<u></u><u></u></span></font></p>
<p class="MsoNormal"><span><font face="Verdana"><span style="font-size:11.0pt;font-family:"Verdana","sans-serif"">Em</span></font></span><font face="Verdana"><span style="font-family:"Verdana","sans-serif""> Ngân<u></u><u></u></span></font></p>
<p class="MsoNormal"><font face="Verdana"><span style="font-size:11.0pt;font-family:"Verdana","sans-serif""><u></u> <u></u></span></font></p><p class="MsoNormal"><b><font color="#1f497d" face="Verdana"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1f497d;font-weight:bold">Nguyen Thu Ngan<u></u><u></u></span></font></b></p>
<p class="MsoNormal"><b><font color="#1f497d" face="Verdana"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1f497d;font-weight:bold">Operations Assistant<u></u><u></u></span></font></b></p>
<p class="MsoNormal"><font color="#1f497d" face="Verdana"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1f497d"><u></u> <u></u></span></font></p><p class="MsoNormal"><b><font color="black" face="Verdana"><span lang="EN-AU" style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:black;font-weight:bold">CBM Country Coordination Office<u></u><u></u></span></font></b></p>
<p class="MsoNormal"><font color="black" face="Verdana"><span lang="EN-AU" style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:black">Room 103, Block E4, Trung Tu Diplomatic Compound<u></u><u></u></span></font></p>
<p class="MsoNormal"><font color="black" face="Verdana"><span lang="EN-AU" style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:black">No 6, Dang Van Ngu Street, Dong Da District, Hanoi, Vietnam<u></u><u></u></span></font></p>
<p class="MsoNormal"><font color="black" face="Verdana"><span lang="FR" style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:black">Tel: +84 4 6278 0073 • Fax: +84 4 6278 0074 • Mobile: +84169 3150 669 • Email: </span></font><font color="black" face="Verdana"><span lang="EN-AU" style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:black"><a href="mailto:nathalie@cbm-pbl.org.vn" target="_blank"><font color="blue"><span lang="FR" style="color:blue">ngan@cbm.org.vn</span></font></a> </span></font><font color="black" face="Verdana"><span lang="FR" style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:black">• <a href="http://www.cbm.org/" target="_blank"><font color="blue"><span style="color:blue">www.cbm.org</span></font></a><u></u><u></u></span></font></p>
<p class="MsoNormal"><font color="black" face="Verdana"><span style="font-size:11.0pt;font-family:"Verdana","sans-serif";color:black"><img border="0" width="128" height="99" src="cid:image001.jpg@01CF8656.77BC1CC0" alt="cid:image005.jpg@01C9554C.9F92E710"></span></font><font color="#ffffcc" face="Verdana"><span lang="EN-AU" style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#ffffcc"><u></u><u></u></span></font></p>
<p class="MsoNormal"><font color="black" face="Verdana"><span lang="EN-GB" style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:black">CBM - promoting and building an inclusive society<u></u><u></u></span></font></p>
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<br></blockquote></div><br><br clear="all"><div><br></div>-- <br><div dir="ltr"><div dir="ltr"><div><div style="margin:0in 0in 0.0001pt"><font color="#680900"><b>Đỗ Thùy Linh </b>(Ms.), MAcc (Sweden), CPA VN</font></div>
<div style="margin:0in 0in 0.0001pt"><font color="#680900">Partner</font></div></div><div style="margin:0in 0in 0.0001pt"><font color="#680900" style="font-size:11pt;font-family:Calibri,sans-serif"><b><br></b></font><font color="#0000ff"><b style="font-size:15px">RUSSELL BEDFORD KTC</b></font><div>
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