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T l hng lng hu hng thng c tnh bng 45% tng ng vi 15 nm ng BHXH, sau

c thm mi nm ng BHXH th tnh thm 2% i vi nam v 3% i vi n; mc ti a bng


75%.
VD: ng G ngh vic hng lng hu khi 60 tui, c 20 nm 7 thng ng BHXH, t l hng
lng hu hng thng tnh nh sau: S nm ng BHXH ca ng G l 20 nm 7 thng, 7 thng l
c tnh l 1 nm, nn s nm ng BHXH tnh hng lng hu ca ng G l 21 nm.
15 nm u tnh bng 45%, t nm th 16 n nm th 21 l 6 nm, tnh thm 6 x 2% = 12%; t l
hng lng hu hng thng ca ng G l 45%+ 12% = 57%.
Mc lng hu hng thng theo khon 2, iu 28 N s 152/2006/N - CP nh sau: T l hng
lng hu hng thng i vi ngi ngh hu trc tui c tnh nh quy nh trn. Nhng mi
nm ngh hu trc tui th t l hng lng hu gim i 1%.
Trng hp tui ngh hu c thng l th c tnh trn thm mt tui. i vi ngi ngh hu
theo khon 1 iu 27 N s 152/2006/ N- CP th ly mc tui 60 i vi nam v tui 55 i vi
n tnh s nm ngh hu trc tui quy nh.
i vi ngi ngh hu theo khon 2 iu 27 N s 152/2006/N- CP th ly mc tui 55 i vi
nam v tui 50 i vi n tnh s nm ngh hu trc tui quy nh.
VD: ng Trn Vn M lm vic trong iu kin bnh thng c 20 nm ng BHXH, b suy gim kh
nng L 61%, ngh vic hng lng hu khi 50 tui 3 thng. T l hng lng hu hng thng
ca ng M c tnh bng 55%. ng M ngh hu khi 50 tui 3 thng, nh vy tui ngh hu ca
ng M l 51 tui, ng M ngh hu trc tui 60 l 9 nm nn t l lng hu tnh gim 9%. T l
lng hu hng thng ca ng M l 55%- 9% = 46%.
Mc lng hu hng thng c tnh bng tch s ca t l hng lng hu hng thng vi mc
bnh qun tin lng, tin cng thng ng BHXH. Trng hp sau khi tnh c th m mc lng
hu hng thng thp hn mc lng ti thiu chung th c iu chnh bng mc lng ti thiu
chung.
Mc tr cp mt ln khi ngh hu c tnh theo quy nh ti khon 4 iu 28 N s
152/2006/N- CP.
VD: B V Th Q ngh vic hng lng hu khi 55 tui, c 26 nm 10 thng ng BHXH, mc
bnh qun tin lng thng ng BHXH ca b Q l 1.050.000 ng/thng. Thi gian ng BHXH
ca b Q c tnh trn l 27 nm, mc tr cp mt ln khi ngh hu ca b Q l: (27- 25) x 0,5 x
1.050.000 = 1.050.000 ng.