{"id":5853,"date":"2021-09-23T17:54:19","date_gmt":"2021-09-23T10:54:19","guid":{"rendered":"\/amis-tien-luong\/?post_type=ht_kb&#038;p=5853"},"modified":"2026-06-10T16:07:52","modified_gmt":"2026-06-10T09:07:52","slug":"lam-the-nao-de-tinh-thue-tncn-cho-khoan-phu-cap-nha-o-tien-thue-nha-do-cong-ty-chi-tra-ho-nguoi-lao-dong","status":"publish","type":"ht_kb","link":"\/amis-tien-luong\/kb\/lam-the-nao-de-tinh-thue-tncn-cho-khoan-phu-cap-nha-o-tien-thue-nha-do-cong-ty-chi-tra-ho-nguoi-lao-dong\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN cho kho\u1ea3n ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf (ti\u1ec1n thu\u00ea nh\u00e0) do c\u00f4ng ty chi tr\u1ea3 h\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng?"},"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>\u00a0H\u01b0\u1edbng d\u1eabn c\u00e1ch x\u1eed l\u00fd kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 h\u1ed9 nh\u00e2n vi\u00ean v\u00e0 t\u00ednh thu\u1ebf TNCN \u0111\u00fang quy \u0111\u1ecbnh.<br \/>\n<b>N\u1ed9i dung:<\/b><br \/>\n&#8211; Khai b\u00e1o th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p ti\u1ec1n thu\u00ea nh\u00e0<br \/>\n&#8211; T\u00ednh l\u01b0\u01a1ng kh\u00f4ng bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0<br \/>\n&#8211; T\u1ea1o b\u1ea3ng thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN c\u00f3 bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0<br \/>\n&#8211; C\u1eadp nh\u1eadt k\u1ebft qu\u1ea3 thu\u1ebf t\u1eeb b\u1ea3ng thu\u1ebf v\u00e0o b\u1ea3ng l\u01b0\u01a1ng<br \/>\n<b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b>\u00a0K\u1ebf to\u00e1n vi\u00ean, nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch t\u00ednh l\u01b0\u01a1ng v\u00e0 thu\u1ebf TNCN<\/p>\n<\/div><\/div>\n<\/div>\n<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><strong>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 Thu\u1ebf TNCN, kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 h\u1ed9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 h\u1ed9 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf (ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0) t\u1ea1i \u0111\u01a1n v\u1ecb. Nh\u01b0 v\u1eady, kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 h\u1ed9 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi tr\u1ea3 v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eefng v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t kho\u1ea3n thu nh\u1eadp c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ph\u1ea3i t\u00ednh thu\u1ebf TNCN.<\/p>\n<p>\u0110\u1ec3 t\u00ednh to\u00e1n \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n n\u00e0y tr\u00ean ph\u1ea7n m\u1ec1m, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1: Khai b\u00e1o th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p ti\u1ec1n thu\u00ea nh\u00e0<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>T\u1ea1i ph\u00e2n h\u1ec7 <strong>Th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng<\/strong>: Anh\/Ch\u1ecb th\u1ef1c hi\u1ec7n <a href=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/quan-ly-khoan-muc-luong\/#2-2-them-moi-thanh-phan-luong\" target=\"_blank\" rel=\"noopener\">th\u00eam m\u1edbi c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng<\/a> ti\u1ec1n thu\u00ea nh\u00e0, ch\u1ecdn t\u00ednh ch\u1ea5t ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ec3 ghi nh\u1eadn v\u00e0o l\u1ecbch s\u1eed l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-5913\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Tien-thue-nha-chiu-thue.png\" alt=\"\" width=\"1920\" height=\"863\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u00a0Truy c\u1eadp <strong>bi\u1ec3u t\u01b0\u1ee3ng ba\u0301nh r\u0103ng \u2699 <\/strong>g\u00f3c ph\u1ea3i m\u00e0n h\u00ecnh<strong>\\ Nh\u00e2n vi\u00ean<\/strong>: Trong h\u1ed3 s\u01a1 nh\u1eefng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c c\u00f4ng ty chi tr\u1ea3 kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 n\u00e0y, anh\/ch\u1ecb th\u1ef1c hi\u1ec7n th\u00eam c\u00e1c kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf v\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf v\u00e0o ph\u1ea7n ph\u1ee5 c\u1ea5p trong l\u1ecbch s\u1eed l\u01b0\u01a1ng. V\u00ed d\u1ee5 v\u1edbi nh\u00e2n vi\u00ean Tr\u01b0\u01a1ng V\u0103n Giang \u1edf tr\u00ean s\u1ebd c\u00f3 c\u00e1c th\u00f4ng tin:\n<ul style=\"list-style-type: disc;\">\n<li>Ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf:\n<ul style=\"list-style-type: square;\">\n<li>Gi\u00e1 tr\u1ecb: \u0110\u1eb7t c\u00f4ng th\u1ee9c t\u00ednh b\u1eb1ng 0.15 * t\u1ed5ng t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf (kh\u00f4ng t\u00ednh ti\u1ec1n thu\u00ea nh\u00e0)<\/li>\n<\/ul>\n<\/li>\n<li>Ti\u1ec1n thu\u00ea nh\u00e0 kh\u00f4ng ch\u1ecbu thu\u1ebf:\n<ul style=\"list-style-type: square;\">\n<li>Gi\u00e1 tr\u1ecb: \u0110\u1ecbnh m\u1ee9c \u2013 Ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-5914\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2021\/09\/Phu-cap-tien-thue-nha-trong-lich-su-luong.png\" alt=\"\" width=\"1630\" height=\"861\" \/><\/p>\n<p><strong>L\u01b0u \u00fd<\/strong>: Do kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o l\u01b0\u01a1ng chi tr\u1ea3 cho nh\u00e2n vi\u00ean n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a kho\u1ea3n n\u00e0y v\u00e0o M\u1eabu b\u1ea3ng l\u01b0\u01a1ng<\/p>\n<p><strong>B\u01b0\u1edbc 2: T\u00ednh l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0<\/strong><\/p>\n<p>Anh\/ch\u1ecb t\u1ea1o b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 t\u00ednh to\u00e1n thu nh\u1eadp cho nh\u00e2n vi\u00ean. Do kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 kh\u00f4ng c\u00f3 trong m\u1eabu b\u1ea3ng l\u01b0\u01a1ng n\u00ean s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u01b0a l\u00ean b\u1ea3ng l\u01b0\u01a1ng v\u00e0 ph\u1ea7n thu\u1ebf TNCN t\u00ednh ra tr\u00ean b\u1ea3ng l\u01b0\u01a1ng l\u00fac n\u00e0y c\u0169ng ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0.<\/p>\n<p><strong>B\u01b0\u1edbc 3: T\u1ea1o b\u1ea3ng thu\u1ebf v\u00e0 ghi nh\u1eadn kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN<\/strong><\/p>\n<p>Th\u00eam m\u1edbi b\u1ea3ng thu\u1ebf v\u00e0 l\u1ef1a ch\u1ecdn sao ch\u00e9p t\u1eeb b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 l\u1eadp \u0111\u1ec3 l\u1ea5y c\u00e1c d\u1eef li\u1ec7u thu\u1ebf TNCN \u0111\u00e3 t\u00ednh tr\u00ean b\u1ea3ng l\u01b0\u01a1ng sang. Sau \u0111\u00f3, th\u1ef1c hi\u1ec7n c\u1ea5u h\u00ecnh th\u00eam c\u1ed9t Ti\u1ec1n thu\u00ea nh\u00e0 ch\u1ecbu thu\u1ebf v\u00e0o b\u1ea3ng thu\u1ebf n\u00e0y \u0111\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh t\u00ednh to\u00e1n l\u1ea1i ch\u00ednh x\u00e1c ph\u1ea7n Thu\u1ebf TNCN.<\/p>\n<p><em>Xem h\u01b0\u1edbng d\u1eabn t\u1ea1o b\u1ea3ng thu\u1ebf chi ti\u1ebft <a href=\"https:\/\/helpamis.misa.vn\/amis-tien-luong\/kb\/tong-hop-thue-tam-tinh\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-21341\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/06\/screenshot_1781082395.png\" alt=\"\" width=\"1698\" height=\"765\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4: C\u1eadp nh\u1eadt th\u00f4ng tin thu\u1ebf TNCN \u0111\u00e3 t\u00ednh c\u1ea3 ph\u1ea7n ti\u1ec1n thu\u00ea nh\u00e0 v\u00e0o b\u1ea3ng l\u01b0\u01a1ng<\/strong><\/p>\n<p>Tr\u00ean b\u1ea3ng thu\u1ebf \u0111\u00e3 t\u00ednh, nh\u1ea5n n\u00fat C\u1eadp nh\u1eadt v\u00e0o b\u1ea3ng l\u01b0\u01a1ng v\u00e0 ch\u1ecdn c\u00e1c th\u00f4ng tin c\u1ea7n c\u1eadp nh\u1eadt bao g\u1ed3m:<\/p>\n<ul>\n<li>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf<\/li>\n<li>Thu\u1ebf TNCN<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-21343\" src=\"\/amis-tien-luong\/wp-content\/uploads\/2026\/06\/screenshot_1781082444.png\" alt=\"\" width=\"1675\" height=\"887\" \/><\/p>\n<p>Khi \u0111\u00f3, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng s\u1ed1 n\u00e0y t\u1eeb b\u1ea3ng thu\u1ebf v\u1eeba t\u00ednh ng\u01b0\u1ee3c l\u1ea1i v\u1ec1 b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 th\u00f4ng tin thu\u1ebf TNCN tr\u00ean b\u1ea3ng l\u01b0\u01a1ng l\u00e0 ch\u00ednh x\u00e1c (\u0111\u00e3 t\u00ednh c\u1ea3 kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf) nh\u01b0ng v\u1eabn \u0111\u1ea3m b\u1ea3o kh\u00f4ng xu\u1ea5t hi\u1ec7n kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 tr\u00ean b\u1ea3ng l\u01b0\u01a1ng v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp chi tr\u1ea3 cho nh\u00e2n vi\u00ean.<\/p>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":112,"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-5853","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap"],"_links":{"self":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/5853","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\/112"}],"replies":[{"embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/comments?post=5853"}],"version-history":[{"count":5,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/5853\/revisions"}],"predecessor-version":[{"id":21347,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb\/5853\/revisions\/21347"}],"wp:attachment":[{"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/media?parent=5853"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=5853"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/amis-tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=5853"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}