{"id":22775,"date":"2026-07-27T09:56:10","date_gmt":"2026-07-27T02:56:10","guid":{"rendered":"\/amis-tien-luong\/?post_type=ht_kb&p=22775"},"modified":"2026-07-27T09:56:10","modified_gmt":"2026-07-27T02:56:10","slug":"thiet-lap-giam-tru-cac-khoan-chi-phi-y-te-giao-duc-cua-nguoi-lao-dong-va-nguoi-phu-thuoc-khi-tinh-thue-tncn-theo-nghi-dinh-253-2026-nd-cp","status":"publish","type":"ht_kb","link":"\/amis-tien-luong\/kb\/thiet-lap-giam-tru-cac-khoan-chi-phi-y-te-giao-duc-cua-nguoi-lao-dong-va-nguoi-phu-thuoc-khi-tinh-thue-tncn-theo-nghi-dinh-253-2026-nd-cp\/","title":{"rendered":"Thi\u1ebft l\u1eadp gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi t\u00ednh thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP"},"content":{"rendered":"

1. T\u1ed5ng quan<\/b><\/h3>\n

M\u1ee5c \u0111\u00edch<\/strong>: H\u01b0\u1edbng d\u1eabn c\u00e1ch thi\u1ebft l\u1eadp gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi t\u00ednh thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.
\nN\u1ed9i dung<\/strong>: Bao g\u1ed3m c\u00e1c b\u01b0\u1edbc:
\n– Khai b\u00e1o th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng
\n– T\u00ednh l\u01b0\u01a1ng, thu\u1ebf TNCN gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c
\nPh\u1ea1m vi \u00e1p d\u1ee5ng<\/strong>: HR, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, qu\u1ea3n tr\u1ecb \u1ee9ng d\u1ee5ng<\/p>\n

2. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft\u00a0<\/b><\/h3>\n

2.1. Khai b\u00e1o th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng<\/b><\/h4>\n

T\u1ea1i Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng<\/strong> > m\u00e0n h\u00ecnh\u00a0th\u00eam\/s\u1eeda th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng: v\u1edbi th\u00e0nh ph\u1ea7n c\u00f3 t\u00ednh ch\u1ea5t\u00a0Kh\u00e1c<\/strong>, Ki\u1ec3u gi\u00e1 tr\u1ecb l\u00e0\u00a0Ti\u1ec1n t\u1ec7<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb checkbox “Gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf” <\/strong>\u0111\u1ec3 HR khai b\u00e1o c\u00e1c kho\u1ea3n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c n\u1ebfu c\u00f3.<\/p>\n

\"\"<\/p>\n

2.2. T\u00ednh l\u01b0\u01a1ng, thu\u1ebf TNCN gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c<\/b><\/h4>\n

T\u1ea1i b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng thu\u1ebf: <\/strong>ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf s\u1ebd \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb \u0111i c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00edch “Gi\u1ea3m tr\u1eeb khi t\u00ednh thu\u1ebf”<\/p>\n

V\u00ed d\u1ee5: Nh\u00e2n vi\u00ean c\u00f3 kho\u1ea3n\u00a0Chi ph\u00ed gi\u00e1o d\u1ee5c <\/strong>l\u00e0 t\u00ednh ch\u1ea5t\u00a0Kh\u00e1c & gi\u1ea3m khi t\u00ednh thu\u1ebf<\/strong>\u00a0=> Thu nh\u1eadp t\u00ednh thu\u1ebf = Thu nh\u1eadp ch\u1ecbu thu\u1ebf – BHXH – BHYT – BHTN –\u00a0Chi ph\u00ed gi\u00e1o d\u1ee5c<\/strong> – Gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. T\u1ed5ng quan M\u1ee5c \u0111\u00edch: H\u01b0\u1edbng d\u1eabn c\u00e1ch thi\u1ebft l\u1eadp gi\u1ea3m tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed y t\u1ebf, gi\u00e1o d\u1ee5c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c khi t\u00ednh thu\u1ebf TNCN theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. N\u1ed9i dung: Bao g\u1ed3m c\u00e1c b\u01b0\u1edbc: – Khai b\u00e1o th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng – T\u00ednh…<\/p>\n","protected":false},"author":109,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[305],"ht-kb-tag":[],"class_list":["post-22775","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r68-phat-hanh-ngay-21-07-2026"],"_links":{"self":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/22775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/users\/109"}],"replies":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=22775"}],"version-history":[{"count":1,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/22775\/revisions"}],"predecessor-version":[{"id":22779,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/22775\/revisions\/22779"}],"wp:attachment":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=22775"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=22775"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=22775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}