{"id":18454,"date":"2021-06-29T16:52:23","date_gmt":"2021-06-29T09:52:23","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=18454"},"modified":"2024-02-16T16:09:36","modified_gmt":"2024-02-16T09:09:36","slug":"cac-khoan-khau-tru-luong","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/18454\/cac-khoan-khau-tru-luong\/","title":{"rendered":"8 kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng h\u00e0ng th\u00e1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i bi\u1ebft"},"content":{"rendered":"<p style=\"text-align: justify;\">C\u00f9ng \u0111\u1ecbnh ngh\u0129a r\u00f5 r\u00e0ng v\u1ec1 top 8 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng, ch\u00ednh l\u00e0 m\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 khi\u1ebfn c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u2018l\u0103n t\u0103n\u2019 nh\u1ea5t v\u00e0o k\u1ef3 l\u01b0\u01a1ng m\u1ed7i th\u00e1ng, b\u1edfi ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a th\u1ef1c s\u1ef1 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0 \u00fd ngh\u0129a v\u1ec1 vi\u1ec7c \u0111\u00f3ng c\u00e1c lo\u1ea1i ph\u00ed n\u00e0y.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-122377 size-full\" src=\"\/wp-content\/uploads\/2023\/09\/Mau-phieu-luong-1.png\" alt=\"M\u1eabu phi\u1ebfu l\u01b0\u01a1ng\" width=\"1667\" height=\"508\" srcset=\"\/wp-content\/uploads\/2023\/09\/Mau-phieu-luong-1.png 1667w, \/wp-content\/uploads\/2023\/09\/Mau-phieu-luong-1-500x152.png 500w, \/wp-content\/uploads\/2023\/09\/Mau-phieu-luong-1-1024x312.png 1024w, \/wp-content\/uploads\/2023\/09\/Mau-phieu-luong-1-768x234.png 768w, \/wp-content\/uploads\/2023\/09\/Mau-phieu-luong-1-1536x468.png 1536w\" sizes=\"(max-width: 1667px) 100vw, 1667px\" \/><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/amis.misa.vn\/ld\/mau-phieu-luong?source=cac-khoan-khau-tru-luong&amp;medium=CTA-Sapo\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"text-decoration: underline;\"><span style=\"font-size: 14pt;\"><strong>T\u1ea3i mi\u1ec5n ph\u00ed &#8211; T\u1ed5ng h\u1ee3p M\u1eabu Phi\u1ebfu L\u01b0\u01a1ng D\u00e0nh ri\u00eang cho HR<\/strong><\/span><\/span><\/a><\/p>\n<h2><strong>C\u01a1 c\u1ea5u l\u01b0\u01a1ng th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng<\/strong><\/h2>\n<figure id=\"attachment_18459\" aria-describedby=\"caption-attachment-18459\" style=\"width: 648px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-18459 size-full\" src=\"\/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-05.png\" alt=\"C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng - C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m\" width=\"648\" height=\"470\" srcset=\"\/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-05.png 648w, \/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-05-300x218.png 300w, \/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-05-324x235.png 324w\" sizes=\"(max-width: 648px) 100vw, 648px\" \/><figcaption id=\"caption-attachment-18459\" class=\"wp-caption-text\">C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng &#8211; C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eafc ch\u1eafn r\u1eb1ng, c\u00e1c anh ch\u1ecb ch\u1ee7 doanh nghi\u1ec7p, v\u00e0 c\u1ea3 nh\u00e2n vi\u00ean \u0111\u1ec1u bi\u1ebft \u0111\u1ebfn c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5ng thu nh\u1eadp (L\u01b0\u01a1ng c\u01a1 b\u1ea3n + L\u01b0\u01a1ng KPI + L\u01b0\u01a1ng doanh s\u1ed1 + L\u01b0\u01a1ng s\u1ea3n ph\u1ea9m) &#8211; Kh\u1ea5u tr\u1eeb = L\u01b0\u01a1ng th\u1ef1c t\u1ebf<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady, kho\u1ea3n kh\u1ea5u tr\u1eeb th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng g\u00ec?<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb = b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c + kinh ph\u00ed c\u00f4ng \u0111o\u00e0n + thu\u1ebf TNCN + c\u00e1c kho\u1ea3n kh\u00e1c<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, hi\u1ec7n nay v\u1eabn c\u00f3 r\u1ea5t nhi\u1ec1u th\u1eafc m\u1eafc v\u00e0 hi\u1ec3u l\u1ea7m t\u1eeb ph\u00eda c\u1ea3 ch\u1ee7 doanh nghi\u1ec7p v\u00e0 nh\u00e2n s\u1ef1 l\u00e0m thu\u00ea v\u1ec1 quy \u0111\u1ecbnh chung v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n v\u00e0 kh\u1ea5u tr\u1eeb h\u00e0ng th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y c\u0169ng ch\u00ednh l\u00e0 n\u1ed7i lo l\u1eafng c\u1ee7a m\u1ecdi nh\u00e2n vi\u00ean khi th\u1ea5y l\u01b0\u01a1ng c\u1ee7a b\u1ea3n th\u00e2n b\u1ecb tr\u1eeb \u0111i qu\u00e1 nhi\u1ec1u, m\u00e0 l\u1ea1i kh\u00f4ng hi\u1ec3u r\u1eb1ng \u0111ang b\u1ecb tr\u1eeb v\u00e0o kho\u1ea3n n\u00e0o.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do v\u1eady, h\u00f4m nay, trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i s\u1ebd \u0111\u1ecbnh ngh\u0129a th\u1eadt r\u00f5 r\u00e0ng c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng m\u00e0 c\u1ea3 doanh nghi\u1ec7p l\u1eabn ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng g\u00f3p m\u1ed7i th\u00e1ng, c\u00f9ng m\u1ed9t s\u1ed1 kho\u1ea3n ph\u1ee5 thu c\u1ea7n bi\u1ebft kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Anh ch\u1ecb vui l\u00f2ng xem c\u00e1c kho\u1ea3n <\/span><b>L\u01b0\u01a1ng v\u00e0 ch\u1ebf \u0111\u1ed9 \u0111\u00e3i ng\u1ed9<\/b><span style=\"font-weight: 400;\"> \u0111\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 kho\u1ea3n thu nh\u1eadp h\u00e0ng th\u00e1ng n\u00ean \u0111\u01b0\u1ee3c th\u1ef1c nh\u1eadn.<\/span><\/p>\n<figure id=\"attachment_18458\" aria-describedby=\"caption-attachment-18458\" style=\"width: 648px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-18458 size-full\" src=\"\/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-04.png\" alt=\"C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng\" width=\"648\" height=\"470\" srcset=\"\/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-04.png 648w, \/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-04-300x218.png 300w, \/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-04-324x235.png 324w\" sizes=\"(max-width: 648px) 100vw, 648px\" \/><figcaption id=\"caption-attachment-18458\" class=\"wp-caption-text\">C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng<\/figcaption><\/figure>\n<h2 style=\"text-align: left;\"><strong>Chi ti\u1ebft c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng h\u00e0ng th\u00e1ng<\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng, m\u1ed9t s\u1ed1 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea d\u01b0\u1edbi \u0111\u00e2y ch\u00ednh l\u00e0 chi ph\u00ed \u0111\u1ec3 nh\u00e2n vi\u00ean c\u00f3 ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i t\u1ed1t h\u01a1n. Qua \u0111\u00f3, \u0111\u00e2y kh\u00f4ng n\u00ean \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea l\u00e0 nh\u1eefng kho\u1ea3n \u2018m\u1ea5t&#8217;, m\u00e0 ch\u00ednh l\u00e0 \u2018quy\u1ec1n l\u1ee3i d\u00e0nh cho t\u01b0\u01a1ng lai\u2019. Do v\u1eady, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n c\u00f3 \u00fd th\u1ee9c \u0111\u00f3ng ph\u00ed \u0111\u1ea7y \u0111\u1ee7 c\u00e1c kho\u1ea3n n\u00e0y, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o r\u1eb1ng nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 quy\u1ec1n l\u1ee3i t\u1ed1t nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c: <\/b><span style=\"font-weight: 400;\">Anh ch\u1ecb nh\u00e2n vi\u00ean vui l\u00f2ng tham kh\u1ea3o th\u00eam th\u00f4ng tin v\u1ec1 <\/span><b>c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m<\/b><span style=\"font-weight: 400;\"> b\u1eaft bu\u1ed9c. Theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec1u c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng m\u1ed9t s\u1ed1 lo\u1ea1i b\u1ea3o hi\u1ec3m.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng BHXH, BHYT v\u00e0 BHTN h\u00e0ng th\u00e1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 quy\u1ec1n l\u1ee3i v\u1ec1 h\u01b0u tr\u00ed, Y t\u1ebf v\u00e0 khi th\u1ea5t nghi\u1ec7p, v\u1edbi t\u1ec9 l\u1ec7 % \u0111\u00f3ng nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH)<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec1u 8, lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, ban h\u00e0nh n\u0103m 2014, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n \u0111\u00f3ng 8% t\u1ed5ng thu nh\u1eadp. Kho\u1ea3n ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n theo n\u0103m.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT)<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo <\/span><span style=\"font-weight: 400;\">kho\u1ea3n 1 \u0110i\u1ec1u 13 <\/span><a href=\"https:\/\/luatvietnam.vn\/y-te\/van-ban-hop-nhat-01-vbhn-vpqh-van-phong-quoc-hoi-151087-d5.html#noidung\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt B\u1ea3o hi\u1ec3m y t\u1ebf 2008, s\u1eeda \u0111\u1ed5i b\u1ed5 sung 2014<\/span><\/a><span style=\"font-weight: 400;\"> v\u00e0 \u0110i\u1ec1u 7 <\/span><a href=\"https:\/\/luatvietnam.vn\/bao-hiem\/nghi-dinh-146-2018-nd-cp-huong-dan-luat-bao-hiem-y-te-168062-d1.html#noidung\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 146\/2018\/N\u0110-CP<\/span><\/a><span style=\"font-weight: 400;\">, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n \u0111\u00f3ng 1.5% ti\u1ec1n l\u01b0\u01a1ng, ch\u00ednh l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN)<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111i\u1ec1u 57, <\/span><a href=\"https:\/\/luatvietnam.vn\/lao-dong\/luat-38-2013-qh13-quoc-hoi-83318-d1.html#noidung\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">Lu\u1eadt Vi\u1ec7c l\u00e0m 2013<\/span><\/a><span style=\"font-weight: 400;\">, m\u1ee9c \u0111\u00f3ng ph\u00ed BHTN s\u1ebd l\u00e0 1% ti\u1ec1n l\u01b0\u01a1ng, ch\u00ednh l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ed9ng, h\u00e0ng th\u00e1ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n \u0111\u00f3ng 10.50%, c\u00f2n doanh nghi\u1ec7p c\u1ea7n \u0111\u00f3ng 21.50%, qua \u0111\u00f3 c\u01a1 quan b\u1ea3o hi\u1ec3m s\u1ebd nh\u1eadn 32% theo t\u1ed5ng l\u01b0\u01a1ng c\u1ee7a m\u1ed9t nh\u00e2n s\u1ef1.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 l\u1ec7 \u0111\u00f3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">BHXH<\/span><\/td>\n<td><span style=\"font-weight: 400;\">BHYT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">BHTN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng (% theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n b\u1eaft bu\u1ed9c \u0111\u00f3ng)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p<\/span><\/td>\n<td><span style=\"font-weight: 400;\">17.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">21.50%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10.50%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">25.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4.50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">32.00%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua \u0111\u00f3, c\u00e1c kho\u1ea3n ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ph\u00fac l\u1ee3i l\u00e2u d\u00e0i cho nh\u00e2n vi\u00ean. T\u1edbi th\u1eddi \u0111i\u1ec3m th\u00edch h\u1ee3p, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u1ea1i theo ch\u00ednh s\u00e1ch c\u1ee7a nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam. <\/span><span style=\"font-weight: 400;\">Ngo\u00e0i ra, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n c\u1ea7n n\u1ed9p m\u1ed9t s\u1ed1 kho\u1ea3n nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN l\u00e0 kho\u1ea3n thu\u1ebf su\u1ea5t ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng v\u00e0o C\u1ee5c Thu\u1ebf Vi\u1ec7t Nam, v\u1edbi h\u1ea1n m\u1ee9c t\u1ed1i thi\u1ec3u 10% h\u00e0ng th\u00e1ng, v\u00e0 s\u1ebd t\u0103ng d\u1ea7n theo thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf \u1edf c\u00e1c doanh nghi\u1ec7p hi\u1ec7n t\u1ea1i th\u01b0\u1eddng s\u1ebd \u1edf m\u1ee9c c\u01a1 b\u1ea3n theo b\u1eadc l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo Kho\u1ea3n 2, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC v\u00e0 Kho\u1ea3n 3, \u0110i\u1ec1u 9 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, \u0111\u01b0\u1ee3c ban h\u00e0nh trong 2013, c\u00f3 nh\u1eafc \u0111\u1ebfn m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng c\u00f3 m\u1ee9c l\u01b0\u01a1ng d\u01b0\u1edbi 11.000.000 VND\/th\u00e1ng, d\u01b0\u1edbi 132.000.000 VND\/n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 4.400.000 VND\/ng\u01b0\u1eddi\/th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng c\u00f3 m\u1ee9c l\u01b0\u01a1ng d\u01b0\u1edbi 9.000.000 VN\u0110\/ th\u00e1ng, d\u01b0\u1edbi 108.000.000 VN\u0110\/ n\u0103m, \u0111\u00e3 l\u00e0m c\u0103n c\u1ee9 cam k\u1ebft t\u1ea1m th\u1eddi.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u1eabn s\u1ebd ph\u1ea3i tr\u00edch 10% \u0111\u00f3ng thu\u1ebf theo quy \u0111\u1ecbnh t\u1ea1i c\u00f4ng ty, v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i ng\u00e2n v\u00e0o k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf \u1edf qu\u00fd 4 h\u00e0ng n\u0103m. H\u1ea1n \u0111\u1ec3 l\u00e0m \u0111\u01a1n ho\u00e0n\/ truy thu\u1ebf thu\u1ebf th\u01b0\u1eddng l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a n\u0103m (r\u01a1i v\u00e0o ng\u00e0y 31\/3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c anh ch\u1ecb nh\u00e2n vi\u00ean \u0111\u00e3 ngh\u1ec9 vi\u1ec7c c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u1ec3 l\u00e0m quy\u1ebft to\u00e1n thu\u1ebf c\u00e1 nh\u00e2n tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f2n n\u1ebfu anh ch\u1ecb v\u1eabn \u0111ang c\u00f4ng t\u00e1c, B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 t\u1ea1i c\u00e1c c\u00f4ng ty s\u1ebd h\u1ed7 tr\u1ee3 anh ch\u1ecb khai b\u00e1o kho\u1ea3n ho\u00e0n\/ truy thu n\u00e0y, v\u1edbi hai tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu anh\/ch\u1ecb \u0111\u01b0\u1ee3c \u2018ho\u00e0n thu\u1ebf\u2019: Th\u01b0\u1eddng s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n trong kho\u1ea3n \u2018Thanh to\u00e1n BHXH\u2019 trong m\u1ee5c \u2018L\u01b0\u01a1ng &amp; Thu nh\u1eadp&#8217;, trong v\u00f2ng 3-6 th\u00e1ng c\u1ee7a n\u0103m ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu anh\/ch\u1ecb\u00a0 ph\u1ea3i \u2018truy thu thu\u1ebf\u2019: S\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb trong kho\u1ea3n \u2018<\/span><span style=\"font-weight: 400;\">Truy thu thu\u1ebf TNCN\u2019 trong m\u1ee5c \u2018C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng&#8217;, trong v\u00f2ng 3-6 th\u00e1ng c\u1ee7a n\u0103m ti\u1ebfp theo.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 kho\u1ea3n h\u1ed7 t\u1ee3 t\u1edbi c\u00f4ng \u0111o\u00e0n t\u1eeb c\u00e1c c\u1ea5p \u0111\u1ecba ph\u01b0\u01a1ng t\u1edbi trung \u01b0\u01a1ng, \u0111\u00e3 \u0111\u01b0\u1ee3c n\u00eau r\u00f5 trong Quy \u0111\u1ecbnh c\u1ee7a Ph\u00e1p lu\u1eadt. Kho\u1ea3n ph\u00ed n\u00e0y kho\u1ea3ng 2%, theo t\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua \u0111\u00f3, m\u1ee9c ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c chia \u0111\u00f4i: c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean gi\u1eef 50% v\u00e0 c\u00f4ng \u0111o\u00e0n t\u1ea1i doanh nghi\u1ec7p gi\u1eef 50%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam ch\u00ednh l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng khi tham gia l\u00e0m vi\u1ec7c t\u1ea1i c\u00e1c doanh nghi\u1ec7p ban ng\u00e0nh.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua \u0111\u00f3, <\/span><span style=\"font-weight: 400;\">ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 th\u1ec3 t\u00ednh \u0111\u1ebfn c\u00e1c ngu\u1ed3n thu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 26, Lu\u1eadt C\u00f4ng \u0110o\u00e0n, ban h\u00e0nh n\u0103m 2012 v\u00e0 <\/span><span style=\"font-weight: 400;\">\u0111i\u1ec1u 5, ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP ban h\u00e0nh n\u0103m <\/span><span style=\"font-weight: 400;\">2013.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n l\u01b0u \u00fd th\u00eam r\u1eb1ng, ph\u00ed c\u00f4ng \u0111o\u00e0n s\u1ebd ch\u00ednh l\u00e0 m\u1ee9c \u0111\u00f3ng b\u1eb1ng 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. <\/span><span style=\"font-weight: 400;\">M\u1ee9c tr\u00edch n\u1ed9p chi ph\u00ed c\u00f4ng \u0111o\u00e0n kh\u00f4ng ch\u1ecbu t\u00e1c \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp c\u1ee7a vi\u1ec7c t\u0103ng l\u01b0\u01a1ng c\u01a1 s\u1edf, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c doanh nghi\u1ec7p ch\u01b0a c\u00f3 qu\u1ef9 c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf, v\u1eabn s\u1ebd ph\u1ea3i n\u1ed9p m\u1ee9c kinh ph\u00ed 2% theo t\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng, l\u00e0 c\u0103n c\u1ee9 \u0111\u00f3ng BHXH ch\u01b0a chia. Qua \u0111\u00f3 m\u1ee9c ph\u00ed \u0111\u01b0\u1ee3c chia c\u1ee5 th\u1ec3 nh\u01b0 sau:\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(i)\u00a0 C\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf gi\u1eef 65% t\u1ed5ng qu\u1ef9 \u0111o\u00e0n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">(ii) C\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean gi\u1eef 35%, \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n ch\u00ednh c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf hay ch\u00ednh li\u00ean \u0111o\u00e0n lao \u0111\u1ed9ng qu\u1eadn, huy\u1ec7n.<\/span><\/p>\n<figure id=\"attachment_18457\" aria-describedby=\"caption-attachment-18457\" style=\"width: 648px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-18457 size-full\" src=\"\/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-03.png\" alt=\"C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb trong l\u01b0\u01a1ng\" width=\"648\" height=\"470\" srcset=\"\/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-03.png 648w, \/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-03-300x218.png 300w, \/wp-content\/uploads\/2021\/06\/cac-khoan-khau-tru-luong-03-324x235.png 324w\" sizes=\"(max-width: 648px) 100vw, 648px\" \/><figcaption id=\"caption-attachment-18457\" class=\"wp-caption-text\">C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb trong l\u01b0\u01a1ng &#8211; Ph\u1ea7n m\u1ec1m, gi\u1ea3i ph\u00e1p t\u00ednh to\u00e1n hi\u1ec7u qu\u1ea3<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><strong>Truy thu ti\u1ec1n \u0111\u00f3ng BHYT, BHXH, BHTN<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u01b0\u1eddng th\u00ec, c\u00e1c doanh nghi\u1ec7p tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m s\u1ebd b\u1ecb c\u01a1 quan thu\u1ebf truy thu v\u00e0o c\u00e1c n\u0103m ti\u1ebfp theo. \u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p kh\u00e1 kh\u00f3 \u0111\u1ec3 x\u1ea3y ra, b\u1edfi doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i gi\u1ea3i tr\u00ecnh thu\u1ebf &amp; b\u1ea3o hi\u1ec3m v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam v\u00e0o qu\u00fd 4 h\u00e0ng n\u0103m.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, ph\u1ea7n l\u1edbn l\u00fd do \u0111\u1ec3 truy thu ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u01b0\u1eddng x\u1ea3y ra khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u01b0\u01a1ng, v\u01b0\u1ee3t m\u1ee9c b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf su\u1ea5t \u0111ang ph\u1ea3i \u0111\u00f3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng th\u01b0\u1eddng, c\u01a1 quan thu\u1ebf s\u1ebd tra so\u00e1t 6 th\u00e1ng m\u1ed9t l\u1ea7n, qua \u0111\u00f3 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng s\u1ebd b\u1ecb c\u01b0\u1ee1ng ch\u1ebf truy thu khi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00f3ng \u0111\u1ee7 b\u1ea3o hi\u1ec3m sau 6 th\u00e1ng k\u1ec3 t\u1eeb khi \u0111\u01b0\u1ee3c th\u0103ng ch\u1ee9c, k\u00fd quy\u1ebft \u0111\u1ecbnh ho\u1eb7c \u0111\u01b0\u1ee3c b\u1ed5 sung ph\u1ee5 l\u1ee5c cho h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ch\u00ednh th\u1ee9c, trong \u0111\u00f3 \u0111\u00e3 bao g\u1ed3m n\u00e2ng b\u1eadc l\u01b0\u01a1ng, n\u00e2ng ng\u1ea1ch l\u01b0\u01a1ng, \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1eadm tr\u1ec5, c\u00e1c kho\u1ea3n ph\u00ed truy thu ph\u00e1t sinh \u1ea3nh h\u01b0\u1edfng t\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng s\u1ebd \u0111i v\u00e0o m\u1ee5c Truy thu h\u00e0ng th\u00e1ng nh\u01b0 v\u1eady, v\u1edbi c\u00f4ng th\u1ee9c t\u00ednh chung nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n truy thu = s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng BHXH, BHTN, BHTNL\u0110 (B\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng), BNN (B\u1ec7nh ngh\u1ec1 nghi\u1ec7p) + ti\u1ec1n l\u00e3i truy thu t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>Kh\u1ea5u tr\u1eeb vi ph\u1ea1m<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n <\/span><span style=\"font-weight: 400;\">l\u01b0u \u00fd r\u1eb1ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft \u0111\u01b0\u1ee3c l\u00fd do b\u1ecb kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i <\/span><a href=\"https:\/\/luatvietnam.vn\/lao-dong\/bo-luat-lao-dong-2012-bo-luat-lao-dong-so-10-2012-qh13-71731-d1.html\" target=\"_blank\" rel=\"nofollow noopener\"><span style=\"font-weight: 400;\">kho\u1ea3n 1 \u0110i\u1ec1u 102 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 201<\/span><\/a><a href=\"https:\/\/luatvietnam.vn\/lao-dong\/bo-luat-lao-dong-2019-179015-d1.html\"><span style=\"font-weight: 400;\">9<\/span><\/a><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u00f3 th\u1ec3 kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 b\u1ed3i th\u01b0\u1eddng thi\u1ec7t h\u1ea1i khi l\u00e0m h\u01b0 h\u1ecfng d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb, t\u00e0i s\u1ea3n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 129 trong B\u1ed9 lu\u1eadt, v\u1edbi ba tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m h\u01b0 h\u1ecfng d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb l\u00e0m vi\u1ec7c, ho\u1eb7c g\u00e2y ra thi\u1ec7t h\u1ea1i t\u00e0i s\u1ea3n tr\u1ef1c ti\u1ebfp cho doanh nghi\u1ec7p<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m m\u1ea5t d\u1ee5ng c\u1ee5, thi\u1ebft b\u1ecb, t\u00e0i s\u1ea3n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u1ea1m d\u1ee5ng, ti\u00eau hao qu\u00e1 \u0111\u1ecbnh m\u1ee9c cho ph\u00e9p t\u1edbi c\u00e1c vi\u1ec7c c\u00e1 nh\u00e2n.\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Qua \u0111\u00f3, c\u00f3 th\u1ec3 th\u1ea5y, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1eed d\u1ee5ng thi\u1ebft b\u1ecb c\u1ee7a c\u00f4ng ty, bao g\u1ed3m c\u1ea3 chi ph\u00ed<\/span><span style=\"font-weight: 400;\"> g\u1ecdi \u0111i\u1ec7n t\u1eeb v\u0103n ph\u00f2ng hay s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n t\u1ea1i v\u0103n ph\u00f2ng tu\u1ef3 th\u00edch m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, ho\u00e0n to\u00e0n s\u1ebd ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 l\u1ea1i c\u00e1c kho\u1ea3n ti\u00eau hao n\u00e0y, ch\u00ednh l\u00e0 \u2018Kh\u1ea5u tr\u1eeb vi ph\u1ea1m\u2019 y\u00eau c\u1ea7u tr\u1eeb v\u00e0o thanh to\u00e1n h\u00e0ng th\u00e1ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, \u1edf m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb, ch\u1ea5m c\u00f4ng mu\u1ed9n c\u0169ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n vi ph\u1ea1m n\u1ed9i quy c\u1ee7a c\u00f4ng ty. Do v\u1eady, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n n\u1eafm ch\u1eafc quy \u0111\u1ecbnh ngay khi b\u01b0\u1edbc v\u00e0o doanh nghi\u1ec7p, \u0111\u1ec3 kh\u00f4ng m\u1ea5t c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng c\u1ea7n thi\u1ebft v\u00e0o m\u1ed7i cu\u1ed1i th\u00e1ng<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong>Kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00e3 thanh to\u00e1n<\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng l\u01b0\u01a1ng ng\u01b0\u1eddi s\u1eed d\u1ee5ng l\u00e0m \u0111\u01a1n \u0111\u1ec3 l\u1ea5y tr\u01b0\u1edbc k\u1ef3 nh\u1eadn l\u01b0\u01a1ng h\u00e0ng th\u00e1ng c\u1ee7a doanh nghi\u1ec7p.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng th\u1ea5y \u1edf \u0111\u00e2y ch\u00ednh l\u00e0 khi c\u00f3 ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c, doanh nghi\u1ec7p c\u00f3 \u2018th\u00f3i quen&#8217; tr\u1eeb hao lu\u00f4n t\u00e0i s\u1ea3n v\u1eadt t\u01b0 t\u1edbi l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean, v\u00e0 coi \u0111\u00f3 l\u00e0 kho\u1ea3n \u2018\u0111\u00e3 thanh to\u00e1n&#8217; v\u00e0 kh\u00f4ng h\u1ec1 b\u00e1o tr\u01b0\u1edbc cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u00e0nh \u0111\u1ed9ng sai ph\u1ea1m ho\u00e0n to\u00e0n v\u1ec1 Lu\u1eadt, khi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn phi\u1ebfu l\u01b0\u01a1ng r\u00f5 r\u00e0ng v\u1ec1 vi\u1ec7c l\u01b0\u01a1ng th\u01b0\u1edfng c\u1ee7a m\u00ecnh \u0111\u00e3 b\u1ecb tr\u1eeb nh\u1eefng kho\u1ea3n n\u00e0o.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi lao \u0111\u1ed9ng &amp; ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u0169ng c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng ph\u00ed t\u1edbi c\u00e1c qu\u1ef9 thi\u00ean tai, b\u00e3o l\u0169, d\u1ecbch b\u1ec7nh c\u1ee7a nh\u00e0 n\u01b0\u1edbc, \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tr\u00e1ch nhi\u1ec7m h\u01b0\u1edbng t\u1edbi c\u1ed9ng \u0111\u1ed3ng.<\/span><\/p>\n<h2 style=\"text-align: left;\"><strong>T\u00ednh n\u0103ng n\u1ed5i b\u1eadt khi s\u1eed d\u1ee5ng AMIS BHXH &amp; Thu\u1ebf TNCN<\/strong><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 ho\u00e1 d\u1eef li\u1ec7u, h\u1ec7 th\u1ed1ng s\u1ebd tr\u00edch xu\u1ea5t th\u00f4ng tin tr\u1ef1c ti\u1ebfp c\u1ee7a c\u00e1 nh\u00e2n t\u1eeb ph\u1ea7n m\u1ec1m AMIS Th\u00f4ng tin Nh\u00e2n s\u1ef1, <a href=\"https:\/\/amis.misa.vn\/28665\/phan-mem-tinh-luong-nhan-vien?source=cac-khoan-khau-tru-luong&amp;term=Quynhbtn\"><strong>Ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng<\/strong><\/a> AMIS Ti\u1ec1n l\u01b0\u01a1ng sang h\u1ec7 th\u1ed1ng BHXH &amp; Thu\u1ebf TNCN<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e0nh cho B\u1ed9 ph\u1eadn Nh\u00e2n s\u1ef1: ti\u1ebft ki\u1ec7m th\u1eddi gian thao t\u00e1c nghi\u1ec7p v\u1ee5, t\u0103ng t\u00ednh hi\u1ec7u qu\u1ea3 l\u00e0m vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e0nh cho c\u00e1c c\u1ea5p Qu\u1ea3n l\u00fd, c\u00e1c ban l\u00e3nh \u0111\u1ea1o: d\u1ec5 d\u00e0ng theo d\u00f5i v\u00e0 ki\u1ec3m tra m\u1ee9c chi ph\u00ed c\u1ea7n chi tr\u1ea3 h\u00e0ng th\u00e1ng, nh\u1edd kh\u1ea3 n\u0103ng b\u00e1o c\u00e1o v\u00e0 ph\u00e2n t\u00edch s\u1ed1 li\u1ec7u t\u00f9y ch\u1ec9nh theo giai \u0111o\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 C\u00f4ng th\u1ee9c, tr\u00e1nh sai l\u1ec7ch khi th\u1ef1c hi\u1ec7n nghi\u1ec7m v\u1ee5, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi nh\u00f3m c\u00f4ng ty l\u1edbn c\u00f3 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng l\u1edbn, v\u1edbi nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh, mi\u1ec5n thu\u1ebf hay c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ng\u1eafn h\u1ea1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00e0nh cho nh\u00e2n vi\u00ean: d\u1ec5 d\u00e0ng theo d\u00f5i c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng v\u00e0 kh\u00f4ng c\u1ea7n h\u1ecfi tr\u1ef1c ti\u1ebfp b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>\u0110\u0103ng k\u00fd d\u00f9ng th\u1eed<\/strong> N\u1ec1n t\u1ea3ng Qu\u1ea3n tr\u1ecb ngu\u1ed3n nh\u00e2n l\u1ef1c AMIS MISA <strong>mi\u1ec5n ph\u00ed trong 15 ng\u00e0y<\/strong>.<\/p>\n<p><span data-sheets-value=\"{&quot;1&quot;:2,&quot;2&quot;:&quot;&lt;style&gt;\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t&lt;\/style&gt;\n\t\t&lt;p style=&quot;text-align: center;&quot;&gt;&lt;a rel=&quot;nofollow&quot; class=&quot;shortcode-trial-btn&quot; target=&quot;_blank&quot; href=&quot;&quot;&quot;&quot;&gt;\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            &lt;\/a&gt;&lt;\/p&gt;&quot;}\" data-sheets-userformat=\"{&quot;2&quot;:33555329,&quot;3&quot;:{&quot;1&quot;:0},&quot;10&quot;:1,&quot;11&quot;:4,&quot;12&quot;:0,&quot;28&quot;:1}\"><style>\n\t\t\t.shortcode-trial-btn {\n\t\t\t\tbackground-color: #64d211;\n\t\t\t\tborder-radius: 100px;\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 20%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 15%) 0 1px 2px, rgb(44 187 99 \/ 15%) 0 2px 4px, rgb(44 187 99 \/ 15%) 0 4px 8px, rgb(44 187 99 \/ 15%) 0 8px 16px, rgb(44 187 99 \/ 15%) 0 16px 32px;\n\t\t\t\tcolor: #fff;\n\t\t\t\tcursor: pointer;\n\t\t\t\tdisplay: inline-block;\n\t\t\t\tfont-family: CerebriSans-Regular, -apple-system, system-ui, Roboto, sans-serif;\n\t\t\t\tpadding: 7px 20px;\n\t\t\t\ttext-align: center;\n\t\t\t\ttext-decoration: none;\n\t\t\t\ttransition: all 250ms;\n\t\t\t\tborder: 0;\n\t\t\t\tfont-size: 24px;\n\t\t\t\tuser-select: none;\n\t\t\t\t-webkit-user-select: none;\n\t\t\t\ttouch-action: manipulation;\n\t\t\t\twidth: fit-content;\n\t\t\t}\n\n\t\t\t.shortcode-trial-btn:hover {\n\t\t\t\tbox-shadow: rgb(44 187 99 \/ 35%) 0 -25px 18px -14px inset, rgb(44 187 99 \/ 25%) 0 1px 2px, rgb(44 187 99 \/ 25%) 0 2px 4px, rgb(44 187 99 \/ 25%) 0 4px 8px, rgb(44 187 99 \/ 25%) 0 8px 16px, rgb(44 187 99 \/ 25%) 0 16px 32px;\n\t\t\t\ttransform: scale(1.05) rotate(-0deg);\n\t\t\t}\n\n\t\t\ta.shortcode-trial-btn:hover,\n\t\t\ta.shortcode-trial-btn:focus {\n\t\t\t\topacity: 1!important;\n\t\t\t\tcolor: #FFF;\n\t\t\t}\n\t\t<\/style>\n\t\t<p style=\"text-align: center;\"><a rel=\"nofollow\" class=\"shortcode-trial-btn\" target=\"_blank\" href=\"https:\/\/amis.misa.vn\/register\/?appcode=EmployeesProfile;Payroll;Timesheet;EmployeeSelfService;MISAIVAN;MinTax&amp;source=cac-khoan-khau-tru-luong&amp;term=Quynhbtn\">\n                D\u00f9ng ngay mi\u1ec5n ph\u00ed\n            <\/a><\/p><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng k\u1ebft<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng, ch\u1ebf \u0111\u1ed9 \u0111\u00e3i ng\u1ed9 minh b\u1ea1ch r\u00f5 r\u00e0ng c\u0169ng ch\u00ednh l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i, \u0111em \u0111\u1ebfn l\u1ee3i \u00edch l\u00e2u d\u00e0i cho ch\u1ee7 doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u01a1n th\u1ebf n\u1eefa, hi\u1ec3u r\u00f5 Lu\u1eadt Lao \u0111\u1ed9ng ch\u00ednh l\u00e0 c\u00e1ch t\u1ed1t nh\u1ea5t \u0111\u1ec3 b\u1ea3o v\u1ec7 b\u1ea3n th\u00e2n khi ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia c\u00f4ng t\u00e1c, \u0111\u1eb7c bi\u1ec7t v\u1edbi kh\u1ed1i doanh nghi\u1ec7p t\u01b0 nh\u00e2n hi\u1ec7n t\u1ea1i, \u0111\u1ec3 ph\u00f2ng tr\u00e1nh c\u00e1c v\u1ea5n \u0111\u1ec1 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb m\u1ea5t ng\u00e0y ngh\u1ec9, L\u1ec5 T\u1ebft, kh\u00f4ng \u0111\u1ea3o b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng ng\u00e0y ngh\u1ec9 theo n\u0103m do ch\u01b0a hi\u1ec3u r\u00f5 lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng th\u01b0\u1edfng kh\u00f4ng b\u1ea1ch r\u00f5 r\u00e0ng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp t\u1edbi thu nh\u1eadp h\u00e0ng th\u00e1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1ea5t quy\u1ec1n l\u1ee3i thai s\u1ea3n, ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i do s\u1ef1 thi\u1ebfu minh b\u1ea1ch t\u1eeb doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong xu th\u1ebf h\u1ed9i nh\u1eadp 4.0, s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m c\u00f4ng ngh\u1ec7 s\u1ed1 ch\u00ednh l\u00e0 gi\u1ea3i ph\u00e1p \u0111\u1ec3 minh b\u1ea1ch ho\u00e1 quy tr\u00ecnh x\u00e2y d\u1ef1ng ch\u1ebf \u0111\u1ed9, \u0111\u00e3i ng\u1ed9 h\u1ee3p l\u00fd, gi\u1ea3m thi\u1ec3u th\u1eddi gian th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 nh\u00e2n s\u1ef1.\u00a0<\/span><\/p>\n<div class=\"pvc_clear\"><\/div>\n<p id=\"pvc_stats_18454\" class=\"pvc_stats total_only  \" data-element-id=\"18454\" style=\"\"><i class=\"pvc-stats-icon medium\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 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