{"id":23241,"date":"2026-08-21T11:27:06","date_gmt":"2026-08-21T04:27:06","guid":{"rendered":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/?post_type=ht_kb&#038;p=23241"},"modified":"2026-08-21T15:05:08","modified_gmt":"2026-08-21T08:05:08","slug":"tinh-thue-tncn-10-cho-nhan-vien-nghi-viec-truoc-thoi-diem-chi-tra-luong-theo-nghi-dinh-253-2026-nd-cp","status":"publish","type":"ht_kb","link":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/tinh-thue-tncn-10-cho-nhan-vien-nghi-viec-truoc-thoi-diem-chi-tra-luong-theo-nghi-dinh-253-2026-nd-cp\/","title":{"rendered":"T\u00ednh thu\u1ebf TNCN 10% cho nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 l\u01b0\u01a1ng theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP."},"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<p><b>M\u1ee5c \u0111\u00edch:<\/b> T\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf TNCN 10% cho nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 l\u01b0\u01a1ng theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/p>\n<p>Chi ti\u1ebft quy \u0111\u1ecbnh:<\/p>\n<p>Theo kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN nh\u01b0 sau:<\/p>\n<p>&#8211; Khi doanh nghi\u1ec7p<strong> tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/strong> th\u00ec n\u1ebfu ti\u1ec1n l\u01b0\u01a1ng c\u00f3 m\u1ee9c chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, doanh nghi\u1ec7p ph\u1ea3i kh\u1ea5u tr\u1eeb TNCN theo t\u1ef7 l\u1ec7 10%. Tuy nhi\u00ean, s\u1ed1 thu\u1ebf n\u00e0y ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean ph\u1ea7n thu nh\u1eadp thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, kh\u00f4ng t\u00ednh tr\u00ean t\u1ed5ng thu nh\u1eadp n\u1ebfu trong \u0111\u00f3 c\u00f3 c\u00e1c kho\u1ea3n mi\u1ec5n thu\u1ebf ho\u1eb7c kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p>&#8211; L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u1ee7a th\u00e1ng l\u00e0m vi\u1ec7c cu\u1ed1i c\u00f9ng th\u00ec doanh nghi\u1ec7p v\u1eabn kh\u1ea5u tr\u1eeb kho\u1ea3n b\u1ea3o hi\u1ec3m n\u00e0y theo quy \u0111\u1ecbnh. Tuy nhi\u00ean ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb tr\u01b0\u1edbc khi t\u00ednh kho\u1ea3n kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN.<\/p>\n<ul>\n<li>Thu\u1ebf TNCN t\u1ea1m kh\u1ea5u tr\u1eeb = Thu nh\u1eadp ch\u1ecbu thu\u1ebf x 10%<\/li>\n<li>Ti\u1ec1n th\u1ef1c nh\u1eadn = T\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng &#8211; b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng &#8211; thu\u1ebf TNCN &#8211; c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00e1c<\/li>\n<\/ul>\n<p><em>V\u00ed d\u1ee5: Ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c ng\u00e0y 30\/6\/2026, nh\u1eadn l\u01b0\u01a1ng ng\u00e0y 10\/7\/2026, bao g\u1ed3m:<\/em><\/p>\n<ul>\n<li><em>Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 6: 20 tri\u1ec7u \u0111\u1ed3ng (thu nh\u1eadp ch\u1ecbu thu\u1ebf);<\/em><\/li>\n<li><em>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng: 8 tri\u1ec7u \u0111\u1ed3ng (\u0111\u01b0\u1ee3c mi\u1ec5n TNCN);<\/em><\/li>\n<li><em>Ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u1ee7a th\u00e1ng 6 l\u00e0 2,1 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/li>\n<\/ul>\n<p><em>T\u1ed5ng s\u1ed1 ti\u1ec1n c\u00f4ng ty chi tr\u1ea3 l\u00e0 28 tri\u1ec7u \u0111\u1ed3ng, l\u1edbn h\u01a1n 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n n\u00ean thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP. Tuy nhi\u00ean, khi t\u00ednh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb, kh\u00f4ng l\u1ea5y to\u00e0n b\u1ed9 28 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ec3 t\u00ednh thu\u1ebf, m\u00e0 ch\u1ec9 t\u00ednh ph\u1ea7n thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 ti\u1ec1n l\u01b0\u01a1ng 20 tri\u1ec7u \u0111\u1ed3ng, do \u0111\u00f3:<\/em><\/p>\n<ul>\n<li><em>Thu\u1ebf TNCN t\u1ea1m kh\u1ea5u tr\u1eeb: 20 tri\u1ec7u \u0111\u1ed3ng x 10% = 2 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/li>\n<li><em>S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn: 28 tri\u1ec7u \u0111\u1ed3ng &#8211; 2,1 tri\u1ec7u \u0111\u1ed3ng (b\u1ea3o hi\u1ec3m) &#8211; 2 tri\u1ec7u \u0111\u1ed3ng (Thu\u1ebf TNCN t\u1ea1m kh\u1ea5u tr\u1eeb) = 23,9 tri\u1ec7u \u0111\u1ed3ng.<\/em><\/li>\n<\/ul>\n<p><strong>N\u1ed9i dung bao g\u1ed3m:\u00a0<\/strong><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp k\u1ef3 chi tr\u1ea3 l\u01b0\u01a1ng<\/li>\n<li>Khai b\u00e1o th\u00f4ng tin nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c<\/li>\n<li>H\u01b0\u1edbng d\u1eabn lu\u1ed3ng t\u00ednh thu\u1ebf TNCN cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc ng\u00e0y chi tr\u1ea3 l\u01b0\u01a1ng<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> To\u00e0n b\u1ed9 kh\u00e1ch h\u00e0ng.<\/p>\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<h3><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h5><strong>B\u01b0\u1edbc 1: Thi\u1ebft l\u1eadp k\u1ef3 chi tr\u1ea3 l\u01b0\u01a1ng<\/strong><\/h5>\n<p>T\u1ea1i <strong>Thi\u1ebft l\u1eadp (bi\u1ec3u t\u01b0\u1ee3ng b\u00e1nh r\u0103ng \u2699)\\Th\u00f4ng s\u1ed1 m\u1eb7c \u0111\u1ecbnh\\K\u1ef3 l\u01b0\u01a1ng:<\/strong> anh\/ch\u1ecb nh\u1ea5n s\u1eeda l\u1ea1i d\u00f2ng \u0111\u01a1n v\u1ecb \u0111\u1ec3 m\u1edf form Thi\u1ebft l\u1eadp s\u1ed1 k\u1ef3 l\u01b0\u01a1ng.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23243\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/08\/t1empsnip.png\" alt=\"\" width=\"1920\" height=\"666\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23247\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/08\/te1mpsnip.png\" alt=\"\" width=\"873\" height=\"561\" \/><\/p>\n<p>T\u1ea1i \u0111\u00e2y, b\u1eadt t\u00f9y ch\u1ecdn <strong>Thi\u1ebft l\u1eadp ng\u00e0y chi tr\u1ea3 l\u01b0\u01a1ng<\/strong> \u2192 khai b\u00e1o th\u00f4ng tin ng\u00e0y chi tr\u1ea3 theo quy \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb. Ch\u01b0\u01a1ng tr\u00ecnh cung c\u1ea5p c\u00e1c l\u1ef1a ch\u1ecdn:<\/p>\n<ul>\n<li>Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng<\/li>\n<li>Ng\u00e0y &#8230; c\u1ee7a th\u00e1ng n\u00e0y (ho\u1eb7c th\u00e1ng sau)<\/li>\n<li>Ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 &#8230; c\u1ee7a th\u00e1ng sau. Trong \u0111\u00f3: ng\u00e0y l\u00e0m vi\u1ec7c \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 lo\u1ea1i tr\u1eeb c\u00e1c ng\u00e0y ngh\u1ec9 tu\u1ea7n, ngh\u1ec9 l\u1ec5, anh\/ch\u1ecb nh\u1ea5n <strong>Thi\u1ebft l\u1eadp ng\u00e0y ngh\u1ec9<\/strong> \u0111\u1ec3 khai b\u00e1o danh m\u1ee5c ng\u00e0y ngh\u1ec9 tu\u1ea7n, ngh\u1ec9 l\u1ec5 c\u1ee7a \u0111\u01a1n v\u1ecb l\u00e0m c\u0103n c\u1ee9 t\u00ednh ch\u00ednh x\u00e1c ng\u00e0y l\u00e0m vi\u1ec7c t\u1ea1i m\u1ed7i th\u00e1ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23249\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/08\/tem33psnip.png\" alt=\"\" width=\"1187\" height=\"628\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23251\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/08\/Ca1pture.png\" alt=\"\" width=\"1178\" height=\"628\" \/><\/p>\n<p>Anh\/Ch\u1ecb c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ti\u1ec7n \u00edch<strong> L\u1ea5y d\u1eef li\u1ec7u t\u1eeb AMIS Ch\u1ea5m c\u00f4ng <\/strong>\u0111\u1ec3 \u0111\u1ed3ng b\u1ed9 nhanh ch\u00f3ng danh m\u1ee5c \u0111\u00e3 khai b\u00e1o tr\u00ean \u1ee9ng d\u1ee5ng Ch\u1ea5m c\u00f4ng n\u1ebfu c\u00f3 s\u1eed d\u1ee5ng m\u00e0 kh\u00f4ng c\u1ea7n nh\u1eadp l\u1ea1i.<\/p>\n<h5><strong>B\u01b0\u1edbc 2: Khai b\u00e1o th\u00f4ng tin ngh\u1ec9 vi\u1ec7c c\u1ee7a nh\u00e2n vi\u00ean<\/strong><\/h5>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 1: C\u00f4ng ty c\u00f3 s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng AMIS Th\u00f4ng tin nh\u00e2n s\u1ef1<\/strong><\/p>\n<p>Tr\u00ean Th\u00f4ng tin nh\u00e2n s\u1ef1, khi HR t\u1ea1o th\u1ee7 t\u1ee5c ngh\u1ec9 vi\u1ec7c \u1edf tr\u1ea1ng th\u00e1i \u0110ang th\u1ef1c hi\u1ec7n th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin tr\u00ean h\u1ed3 s\u01a1 g\u1ed3m:<\/p>\n<ul>\n<li>T\u00ednh ch\u1ea5t lao \u0111\u1ed9ng = \u0110ang l\u00e0m th\u1ee7 t\u1ee5c ngh\u1ec9 vi\u1ec7c<\/li>\n<li>Ng\u00e0y ngh\u1ec9 vi\u1ec7c = Ng\u00e0y ngh\u1ec9 vi\u1ec7c tr\u00ean th\u1ee7 t\u1ee5c<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23257\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/08\/Thiet-ke-chua-co-ten-2.png\" alt=\"\" width=\"1064\" height=\"756\" \/><\/p>\n<p>Ho\u1eb7c n\u1ebfu kh\u00f4ng t\u1ea1o th\u1ee7 t\u1ee5c ngh\u1ec9 vi\u1ec7c th\u00ec HR c\u0169ng c\u00f3 th\u1ec3 v\u00e0o tr\u1ef1c ti\u1ebfp h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean ch\u1ec9nh s\u1eeda t\u00ednh ch\u1ea5t lao \u0111\u1ed9ng v\u00e0 nh\u1eadp ng\u00e0y ngh\u1ec9 vi\u1ec7c d\u1ef1 ki\u1ebfn.<\/p>\n<p><strong>Tr\u01b0\u1eddng h\u1ee3p 2: C\u00f4ng ty kh\u00f4ng s\u1eed d\u1ee5ng \u1ee9ng d\u1ee5ng AMIS Th\u00f4ng tin nh\u00e2n s\u1ef1<\/strong><\/p>\n<p>Anh\/Ch\u1ecb truy c\u1eadp ph\u00e2n h\u1ec7 Nh\u00e2n vi\u00ean tr\u00ean AMIS Ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 s\u1eeda tr\u1ef1c ti\u1ebfp T\u00ednh ch\u1ea5t lao \u0111\u1ed9ng v\u00e0 Ng\u00e0y ngh\u1ec9 vi\u1ec7c cho nh\u00e2n vi\u00ean.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-23259\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/08\/te133mpsnip.png\" alt=\"\" width=\"1920\" height=\"915\" \/><\/p>\n<p>* L\u01b0u \u00fd: V\u1edbi c\u00e1c nh\u00e2n vi\u00ean \u0111ang l\u00e0m vi\u1ec7c, ch\u1ec9 khi t\u00ednh ch\u1ea5t lao \u0111\u1ed9ng chuy\u1ec3n th\u00e0nh &#8220;\u0110ang l\u00e0m th\u1ee7 t\u1ee5c ngh\u1ec9 vi\u1ec7c&#8221; th\u00ec ch\u01b0\u01a1ng tr\u00ecnh m\u1edbi cho ph\u00e9p nh\u1eadp tr\u01b0\u1eddng Ng\u00e0y ngh\u1ec9 vi\u1ec7c.<\/p>\n<h5><strong>B\u01b0\u1edbc 3: T\u00ednh Thu\u1ebf TNCN cho nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c<\/strong><\/h5>\n<p>Khi t\u00ednh Thu\u1ebf TNCN cho nh\u00e2n vi\u00ean tr\u00ean b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng thu\u1ebf, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u0103n c\u1ee9 theo ng\u00e0y ngh\u1ec9 vi\u1ec7c tr\u00ean h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean v\u00e0 ng\u00e0y chi tr\u1ea3 c\u1ee7a k\u1ef3 l\u01b0\u01a1ng \u0111ang t\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u00ea su\u1ea5t t\u01b0\u01a1ng \u1ee9ng:<\/p>\n<p><strong>1\/ \u0110i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 l\u01b0\u01a1ng c\u1ee7a k\u00fd l\u01b0\u01a1ng:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>TH1: Ng\u00e0y ngh\u1ec9 vi\u1ec7c \u0111\u1ec3 tr\u1ed1ng <span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mrel\">+<\/span><\/span><\/span><\/span>\u00a0Tr\u1ea1ng th\u00e1i lao \u0111\u1ed9ng = \u0110\u00e3 ngh\u1ec9 vi\u1ec7c<\/li>\n<li>TH2: Ng\u00e0y ngh\u1ec9 vi\u1ec7c\u00a0<span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mrel\">\u2264<\/span><\/span><\/span><\/span>\u00a0Ng\u00e0y chi tr\u1ea3 c\u1ee7a k\u00fd l\u01b0\u01a1ng (kh\u00f4ng quan t\u00e2m \u0111\u1ebfn tr\u1ea1ng th\u00e1i lao \u0111\u1ed9ng)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>2\/ Ng\u00e0y chi tr\u1ea3 c\u1ee7a k\u00fd l\u01b0\u01a1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng:<\/strong><\/p>\n<p>V\u1edbi b\u1ea3ng l\u01b0\u01a1ng chi ti\u1ebft, ng\u00e0y chi tr\u1ea3 c\u1ee7a k\u1ef3 l\u01b0\u01a1ng \u0111\u01b0\u1ee3c x\u00e9t theo thi\u1ebft l\u1eadp:<\/p>\n<ul>\n<li>N\u1ebfu ch\u1ecdn ng\u00e0y cu\u1ed1i c\u1ee7a th\u00e1ng:\u00a0l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng t\u00ednh l\u01b0\u01a1ng<\/li>\n<li>N\u1ebfu ch\u1ecdn ng\u00e0y &#8230; c\u1ee7a th\u00e1ng n\u00e0y\/th\u00e1ng sau:<span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mrel\">\u00a0<\/span><\/span><\/span><\/span>l\u00e0 ng\u00e0y \u2026 c\u1ee7a th\u00e1ng t\u00ednh l\u01b0\u01a1ng ho\u1eb7c th\u00e1ng t\u00ednh l\u01b0\u01a1ng + 1 theo thi\u1ebft l\u1eadp. N\u1ebfu th\u00e1ng \u0111\u00f3 kh\u00f4ng t\u1ed3n t\u1ea1i ng\u00e0y \u0111\u01b0\u1ee3c ch\u1ecdn th\u00ec l\u1ea5y ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng. VD: Thi\u1ebft l\u1eadp chi l\u01b0\u01a1ng v\u00e0o ng\u00e0y 30 c\u1ee7a th\u00e1ng m\u00e0 th\u00e1ng 2 ch\u1ec9 c\u00f3 28 ng\u00e0y th\u00ec s\u1ebd quy ng\u00e0y chi l\u01b0\u01a1ng v\u1ec1 ng\u00e0y 28\/2<\/li>\n<li>N\u1ebfu ch\u1ecdn ng\u00e0y l\u00e0m vi\u1ec7c th\u1ee9 &#8230; c\u1ee7a th\u00e1ng sau: c\u0103n c\u1ee9 theo thi\u1ebft l\u1eadp ng\u00e0y ngh\u1ec9 tu\u1ea7n v\u00e0 ngh\u1ec9 l\u1ec5 c\u1ee7a nh\u00e2n vi\u00ean, \u0111\u1ebfm ng\u00e0y l\u00e0m vi\u1ec7c lo\u1ea1i tr\u1eeb c\u00e1c ng\u00e0y ngh\u1ec9 tu\u1ea7n v\u00e0 l\u1ec5 c\u1ee7a th\u00e1ng t\u00ednh l\u01b0\u01a1ng<\/li>\n<\/ul>\n<p>V\u1edbi b\u1ea3ng l\u01b0\u01a1ng t\u1ed5ng h\u1ee3p, ng\u00e0y chi l\u01b0\u01a1ng s\u1ebd \u0111\u01b0\u1ee3c l\u1ea5y theo ng\u00e0y c\u1ee7a k\u1ef3 l\u01b0\u01a1ng cu\u1ed1i c\u00f9ng \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp.<\/p>\n<p>C\u00f4ng th\u1ee9c t\u00ednh Thu\u1ebf TNCN:<\/p>\n<ul>\n<li>N\u1ebfu T\u1ed5ng thu nh\u1eadp &lt; 5 tri\u1ec7u \u0111\u1ed3ng <span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mrel\">\u2192<\/span><\/span><\/span><\/span>\u00a0kh\u00f4ng t\u00ednh Thu\u1ebf TNCN<\/li>\n<li>N\u1ebfu T\u1ed5ng thu nh\u1eadp \u2265 5 tri\u1ec7u \u0111\u1ed3ng <span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mrel\">\u2192<\/span><\/span><\/span><\/span>\u00a0t\u00ednh thu\u1ebf 10% cho nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c = Thu nh\u1eadp ch\u1ecbu thu\u1ebf * 10%<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> C\u00e1c nh\u00e2n vi\u00ean \u0111ang c\u00f3 thu\u1ebf su\u1ea5t l\u00e0 mi\u1ec5n thu\u1ebf, theo bi\u1ec3u l\u0169y ti\u1ebfn ho\u1eb7c 10% n\u1ebfu ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 s\u1ebd t\u00ednh thu\u1ebf 10% theo c\u00f4ng th\u1ee9c tr\u00ean. C\u00f2n tr\u01b0\u1eddng h\u1ee3p \u0111ang ch\u1ecbu thu\u1ebf su\u1ea5t 20% (lao \u0111\u1ed9ng kh\u00f4ng c\u01b0 tr\u00fa) th\u00ec khi ngh\u1ec9 vi\u1ec7c v\u1eabn t\u00ednh m\u1ee9c thu\u1ebf su\u1ea5t 20% nh\u01b0 b\u00ecnh th\u01b0\u1eddng.<\/p>\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":[309],"ht-kb-tag":[],"class_list":["post-23241","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r70-phat-hanh-ngay-20-08-2026"],"_links":{"self":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/23241","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/users\/109"}],"replies":[{"embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=23241"}],"version-history":[{"count":3,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/23241\/revisions"}],"predecessor-version":[{"id":23295,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/23241\/revisions\/23295"}],"wp:attachment":[{"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=23241"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=23241"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=23241"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}