{"id":339,"date":"2021-11-15T10:00:25","date_gmt":"2021-11-15T03:00:25","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=339"},"modified":"2024-02-26T15:58:52","modified_gmt":"2024-02-26T08:58:52","slug":"chinh-sach-luong-thuong","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/339\/chinh-sach-luong-thuong\/","title":{"rendered":"M\u1eabu ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t cho doanh nghi\u1ec7p – T\u1ea3i mi\u1ec5n ph\u00ed"},"content":{"rendered":"
AMIS MISA s\u1ebd h\u1ed7 tr\u1ee3 qu\u00fd anh ch\u1ecb doanh nghi\u1ec7p v\u00e0 nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ecbnh ngh\u0129a th\u1eadt r\u00f5 r\u00e0ng v\u1ec1 ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng<\/a>, c\u00e1c kho\u1ea3n thu nh\u1eadp h\u00e0ng th\u00e1ng. \u0110\u1ec3 ch\u1eafc ch\u1eafn r\u1eb1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 t\u00e0i ch\u00ednh v\u00e0 ph\u00fac l\u1ee3i qua \u0111\u00f3 \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch c\u00e1 nh\u00e2n.<\/p>\n <\/p>\n T\u1ea1i \u0110i\u1ec1u 4, Th\u00f4ng t\u01b0 96\/2015\/TT-BTC quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n <\/p>\n Theo \u0111\u00f3, ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng ph\u1ea3i \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c h\u01b0\u1edfng t\u1ea1i c\u00e1c h\u1ed3 s\u01a1 sau:<\/p>\n D\u01b0\u1edbi \u0111\u00e2y MISA AMIS xin chia s\u1ebb v\u1ec1 c\u01a1 c\u1ea5u ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng v\u00e0 qu\u00fd kh\u00e1ch c\u00f3 th\u1ec3 DOWLOAD MI\u1ec4N PH\u00cd<\/a> M\u1eabu ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng<\/strong> ph\u1ee5 c\u1ea5p n\u0103m 2021 ph\u00eda d\u01b0\u1edbi b\u00e0i vi\u1ebft.<\/p>\n Ch\u1eafc ch\u1eafn r\u1eb1ng, c\u00e1c anh ch\u1ecb doanh nghi\u1ec7p \u0111\u1ec1u bi\u1ebft \u0111\u1ebfn c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng r\u1ea5t ph\u1ed5 bi\u1ebfn:\u00a0<\/span><\/p>\n T\u1ed5ng thu nh\u1eadp – t\u1ed5ng kh\u1ea5u tr\u1eeb (b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c + kinh ph\u00ed c\u00f4ng \u0111o\u00e0n + thu\u1ebf TNCN) = L\u01b0\u01a1ng th\u1ef1c t\u1ebf<\/strong><\/span><\/p>\n V\u1eady, kho\u1ea3n l\u01b0\u01a1ng th\u01b0\u1edfng th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng kho\u1ea3n n\u00e0o?<\/span><\/p>\n \u2026 c\u00f9ng v\u1edbi m\u1ed9t s\u1ed1 ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i c\u01a1 b\u1ea3n. V\u1edbi m\u1ee9c l\u01b0\u01a1ng th\u01b0\u1edfng h\u1ea5p d\u1eabn n\u00f3i chung, \u0111\u00e2y ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 \u0111\u1ea7u ti\u00ean khi\u1ebfn thu h\u00fat nh\u00e2n vi\u00ean \u0111\u1ec3 \u1ee9ng tuy\u1ec3n v\u00e0o t\u1ed5 ch\u1ee9c.<\/span><\/p>\n Tuy nhi\u00ean t\u1ea1i Vi\u1ec7t Nam, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn \u0111ang coi nh\u1eb9 c\u00f4ng t\u00e1c n\u00e0y. \u0110\u1eb7c bi\u1ec7t v\u1edbi s\u1ef1 \u1ea3nh h\u01b0\u1edfng c\u1ee7a \u0111\u1ea1i d\u1ecbch COVID-19, hi\u1ec7n nay nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng r\u00f5 r\u00e0ng<\/strong>. T\u00ecnh tr\u1ea1ng ch\u1eadm tr\u1ec5 l\u01b0\u01a1ng, m\u1ee9c l\u01b0\u01a1ng th\u01b0\u1edfng kh\u00f4ng c\u00f4ng b\u1eb1ng x\u1ea3y ra th\u01b0\u1eddng xuy\u00ean khi\u1ebfn nh\u00e2n vi\u00ean kh\u00f4ng h\u00e0i l\u00f2ng. \u0110i\u1ec1u n\u00e0y<\/span>\u00a0g\u00e2y ra t\u00e1c \u0111\u1ed9ng x\u1ea5u tr\u1ef1c ti\u1ebfp t\u1edbi k\u1ebft qu\u1ea3 c\u00f4ng vi\u1ec7c.<\/span><\/p>\n Do v\u1eady, <\/span>qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1<\/span> kh\u00f4ng ch\u1ec9 l\u00e0 ph\u00e2n b\u1ed5 ngu\u1ed3n l\u1ef1c nh\u00e2n vi\u00ean, m\u00e0 c\u00f2n l\u00e0 \u0111\u1ea1i di\u1ec7n ti\u1ebfng n\u00f3i c\u1ee7a nh\u00e2n s\u1ef1 v\u1edbi doanh nghi\u1ec7p. <\/span>Qua \u0111\u00f3, nh\u00e0 qu\u1ea3n l\u00fd c\u00f3 th\u1ec3 \u0111\u1ea3m b\u1ea3o nh\u00e2n vi\u00ean lu\u00f4n nh\u1eadn \u0111\u01b0\u1ee3c m\u1ee9c ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u00e0 \u0111\u00fang h\u1ea1n.\u00a0<\/span><\/p>\n T\u1ed1t nh\u1ea5t, HR n\u00ean c\u00e2n \u0111\u1ed1i quy\u1ec1n l\u1ee3i c\u1ee7a nh\u00e2n vi\u00ean m\u1edbi, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o l\u1ee3i \u00edch c\u1ee7a nh\u00f3m nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c th\u00e2m ni\u00ean. <\/span>Nhi\u1ec1u doanh nghi\u1ec7p Vi\u1ec7t Nam chia nh\u00f3m th\u01b0\u1edfng th\u00e0nh: L\u01b0\u01a1ng th\u01b0\u1edfng tr\u1ef1c ti\u1ebfp (ti\u1ec1n m\u1eb7t) v\u00e0 l\u01b0\u01a1ng th\u01b0\u1edfng gi\u00e1n ti\u1ebfp.<\/span><\/p>\n <\/p>\n L\u01b0\u01a1ng c\u01a1 b\u1ea3n ch\u00ednh l\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 d\u1ef1a theo m\u1ee9c t\u1ed1i thi\u1ec3u v\u00f9ng. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 c\u01a1 s\u1edf doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng h\u00e0ng th\u00e1ng, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o ph\u00fac l\u1ee3i c\u1ee7a nh\u00e2n vi\u00ean.<\/span><\/p>\n M\u1ee9c l\u01b0\u01a1ng n\u00e0y th\u01b0\u1eddng kh\u00f4ng bao g\u1ed3m l\u01b0\u01a1ng tr\u1ee3 c\u1ea5p, hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c, hay c\u00e1c ch\u1ebf \u0111\u1ed9 kh\u00e1c. <\/span>V\u1edbi nh\u1eefng lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, m\u1ee9c l\u01b0\u01a1ng n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean m\u1ee9c c\u01a1 s\u1edf v\u00e0 h\u1ec7 s\u1ed1 l\u01b0\u01a1ng, v\u1edbi c\u00f4ng th\u1ee9c c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n L\u01b0\u01a1ng c\u01a1 b\u1ea3n = L\u01b0\u01a1ng c\u01a1 s\u1edf x H\u1ec7 s\u1ed1 l\u01b0\u01a1ng<\/strong><\/p>\n Qua \u0111\u00f3, theo ngh\u1ecb \u0111\u1ecbnh 38\/2019\/N\u0110-CP v\u1ec1 m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf d\u00e0nh cho c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang ch\u00ednh l\u00e0 1.490.000VND\/ th\u00e1ng.\u00a0<\/span><\/p>\n H\u1ec7 s\u1ed1 l\u01b0\u01a1ng d\u1ef1a theo t\u1eebng tr\u00ecnh \u0111\u1ed9, s\u1ebd c\u00f3 m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n khi l\u00e0m vi\u1ec7c trong Nh\u00e0 N\u01b0\u1edbc nh\u01b0 sau:<\/span><\/p>\n\n
1. C\u01a1 c\u1ea5u ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng c\u01a1 b\u1ea3n<\/h2>\n
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2. L\u01b0\u01a1ng th\u01b0\u1edfng v\u00e0 ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i c\u1ea7n c\u00f3<\/h2>\n
L\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/span><\/h3>\n