{"id":19391,"date":"2026-01-23T08:50:23","date_gmt":"2026-01-23T01:50:23","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&#038;p=19391"},"modified":"2026-05-28T15:55:09","modified_gmt":"2026-05-28T08:55:09","slug":"lam-the-nao-de-tinh-duoc-tien-luong-lam-them-gio-va-tien-luong-lam-ca-dem-mien-thue-theo-quy-dinh-moi-tu-01-01-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/lam-the-nao-de-tinh-duoc-tien-luong-lam-them-gio-va-tien-luong-lam-ca-dem-mien-thue-theo-quy-dinh-moi-tu-01-01-2026\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh \u0111\u01b0\u1ee3c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m ca \u0111\u00eam mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/01\/2026"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0 l\u01b0\u01a1ng l\u00e0m ca \u0111\u00eam tr\u00ean ph\u1ea7n m\u1ec1m theo quy \u0111\u1ecbnh mi\u1ec5n thu\u1ebf TNCN t\u1eeb 01\/01\/2026 \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd theo quy \u0111\u1ecbnh m\u1edbi<\/li>\n<li>Thi\u1ebft l\u1eadp l\u01b0\u01a1ng l\u00e0m ca \u0111\u00eam theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> Nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, qu\u1ea3n tr\u1ecb h\u1ec7 th\u1ed1ng <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.1. Thi\u1ebft l\u1eadp l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>\u2013 TH1: \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty \u0111ang s\u1eed d\u1ee5ng s\u1eb5n c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (kh\u00f4ng ch\u1ecbu thu\u1ebf) v\u00e0 L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf) m\u1eb7c \u0111\u1ecbnh c\u1ee7a ph\u1ea7n m\u1ec1m<\/strong><\/p>\n<ul>\n<li>X\u00f3a th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng\u00a0<strong>L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (ch\u1ecbu thu\u1ebf)\u00a0<\/strong>kh\u1ecfi m\u1eabu b\u1ea3ng l\u01b0\u01a1ng<\/li>\n<li>S\u1eeda l\u1ea1i c\u00f4ng th\u1ee9c t\u00ednh\u00a0<strong>L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (kh\u00f4ng ch\u1ecbu thu\u1ebf)\u00a0<\/strong>d\u1ef1a theo T\u1ed5ng gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng (TONG_GIO_LAM_THEM_HUONG_LUONG) \u0111\u1ec3 \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh to\u00e0n b\u1ed9 gi\u1edd l\u00e0m th\u00eam \u0111\u1ec1u mi\u1ec5n thu\u1ebf<\/li>\n<\/ul>\n<p><em>* Hi\u1ec7n t\u1ea1i ph\u1ea7n m\u1ec1m \u0111\u00e3 \u0111\u00e1p \u1ee9ng t\u00ednh to\u00e1n T\u1ed5ng gi\u1edd l\u00e0m th\u00eam \u0111\u00e3 nh\u00e2n h\u1ec7 s\u1ed1 tr\u00ean b\u1ea3ng ch\u1ea5m c\u00f4ng t\u1ed5ng h\u1ee3p \u0111\u1ec3 chuy\u1ec3n sang t\u00ednh l\u01b0\u01a1ng<\/em><\/p>\n<p><strong>\u2013 TH2: \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng ty m\u1edbi, x\u00e2y d\u1ef1ng m\u1eabu b\u1ea3ng l\u01b0\u01a1ng t\u1eeb \u0111\u1ea7u<\/strong><\/p>\n<ul>\n<li>T\u1ea1o th\u00e0nh ph\u1ea7n\u00a0<strong>L\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/strong>\u00a0m\u1edbi v\u1edbi t\u00ednh ch\u1ea5t thu nh\u1eadp \u2013 mi\u1ec5n thu\u1ebf to\u00e0n ph\u1ea7n v\u00e0 \u0111\u1eb7t c\u00f4ng th\u1ee9c t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty (c\u0169ng d\u1ef1a theo T\u1ed5ng gi\u1edd l\u00e0m th\u00eam h\u01b0\u1edfng l\u01b0\u01a1ng (TONG_GIO_LAM_THEM_HUONG_LUONG).<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4><b>2.2. Thi\u1ebft l\u1eadp l\u01b0\u01a1ng l\u00e0m ca \u0111\u00eam<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><b>2.2.1 Ca \u0111\u00eam l\u00e0 ca l\u00e0m vi\u1ec7c ri\u00eang<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: T\u1ea1i AMIS Ch\u1ea5m c\u00f4ng &gt; B\u1ea3ng ch\u1ea5m c\u00f4ng t\u1ed5ng h\u1ee3p: b\u1eadt t\u00f9y ch\u1ecdn &#8220;<b>T\u00e1ch c\u00f4ng theo ca l\u00e0m vi\u1ec7c<\/b>&#8221; \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u00e1ch \u0111\u01b0\u1ee3c s\u1ed1 c\u00f4ng ri\u00eang cho ca ng\u00e0y v\u00e0 ca \u0111\u00eam. Khi chuy\u1ec3n t\u00ednh l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng c\u0169ng s\u1ebd \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang ca nh\u01b0 tr\u00ean AMIS Ch\u1ea5m c\u00f4ng.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/01\/2026-01-23_8-48-42.png\" alt=\"\" width=\"1921\" height=\"856\" \/><br \/>\nB\u01b0\u1edbc 2: T\u1ea1i AMIS Ti\u1ec1n l\u01b0\u01a1ng: t\u1ea1o ri\u00eang th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng l\u00e0m ca \u0111\u00eam, t\u00ednh ch\u1ea5t thu nh\u1eadp &#8211; mi\u1ec5n thu\u1ebf v\u00e0 \u0111\u1eb7t c\u00f4ng th\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty (d\u1ef1a tr\u00ean s\u1ed1 c\u00f4ng c\u1ee7a ca \u0111\u00eam \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb Ch\u1ea5m c\u00f4ng). <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><b>2.2.2 Ca l\u00e0m vi\u1ec7c giao t\u1eeb ban ng\u00e0y \u0111\u1ebfn ban \u0111\u00eam<\/b><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u01b0\u1edbc 1: T\u1ea1i thi\u1ebft l\u1eadp danh m\u1ee5c ca l\u00e0m vi\u1ec7c: b\u1eadt t\u00f9y ch\u1ecdn &#8220;<strong>T\u00e1ch theo khung gi\u1edd l\u00e0m vi\u1ec7c<\/strong>&#8221; \u0111\u1ec3 tr\u00ean b\u1ea3ng ch\u1ea5m c\u00f4ng t\u1ed5ng h\u1ee3p t\u00e1ch \u0111\u01b0\u1ee3c ri\u00eang s\u1ed1 gi\u1edd l\u00e0m th\u00eam khung ban \u0111\u00eam v\u00e0 chuy\u1ec3n t\u00ednh l\u01b0\u01a1ng.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/01\/2026-01-23_8-45-51-1.png\" alt=\"\" width=\"1921\" height=\"914\" \/><br \/>\nB\u01b0\u1edbc 2: T\u1ea1i AMIS Ti\u1ec1n l\u01b0\u01a1ng: t\u1ea1o ri\u00eang th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng l\u00e0m ca \u0111\u00eam, t\u00ednh ch\u1ea5t thu nh\u1eadp &#8211; mi\u1ec5n thu\u1ebf v\u00e0 \u0111\u1eb7t c\u00f4ng th\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty (d\u1ef1a tr\u00ean s\u1ed1 c\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u1ee7a khung gi\u1edd ban \u0111\u00eam \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb Ch\u1ea5m c\u00f4ng).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":109,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[151],"ht-kb-tag":[],"class_list":["post-19391","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/19391","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/users\/109"}],"replies":[{"embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=19391"}],"version-history":[{"count":4,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/19391\/revisions"}],"predecessor-version":[{"id":20455,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/19391\/revisions\/20455"}],"wp:attachment":[{"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=19391"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=19391"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=19391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}