{"id":18161,"date":"2015-11-13T11:31:07","date_gmt":"2015-11-13T11:31:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=18161"},"modified":"2016-12-09T04:19:33","modified_gmt":"2016-12-09T04:19:33","slug":"cach-xu-ly-tien-luong-dong-bao-hiem-thap-nhat","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=18161","title":{"rendered":"C\u00e1ch x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u1ea5p nh\u1ea5t"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-18116\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Cach-xu-ly-tien-luong-bao-hiem-thap-nhat.jpg\" alt=\"C\u00e1ch x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u1ea5p nh\u1ea5t\" width=\"200\" height=\"122\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Cach-xu-ly-tien-luong-bao-hiem-thap-nhat.jpg 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/11\/Cach-xu-ly-tien-luong-bao-hiem-thap-nhat-300x183.jpg 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111ang l\u00e0 g\u00e1nh n\u1eb7ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Nh\u01b0ng th\u1eadt tr\u1edb tr\u00eau, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng kh\u00f4ng th\u00edch vi\u1ec7c: \u0111\u00f3ng b\u1ea3o hi\u1ec3m nhi\u1ec1u, nh\u01b0ng ng\u00e0y l\u0129nh th\u00ec xa l\u1eafc xa l\u01a1. H\u01a1n n\u1eefa, t\u01b0 duy t\u00e0i ch\u00ednh c\u1ee7a nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eadt l\u00e0\u00a0cao: M\u1ed9t \u0111\u1ed3ng ng\u00e0y h\u00f4m nay, h\u01a1n h\u1eb3n 1 \u0111\u1ed3ng c\u1ee7a ng\u00e0y mai. V\u00ec th\u1ebf, nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng c\u00f9ng c\u1ea3m x\u00fac v\u1edbi ch\u1ee7 doanh nghi\u1ec7p khi ti\u1ec1n l\u01b0\u01a1ng b\u1ea3o hi\u1ec3m ng\u00e0y m\u1ed9t t\u0103ng cao. V\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, l\u00e0m sao \u0111\u1ec3 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o \u00a0hi\u1ec3m l\u00e0 th\u1ea5p nh\u1ea5t.<a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\"> K\u1ebf to\u00e1n thu\u1ebf Centax <\/a>xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n qua b\u00e0i vi\u1ebft\u00a0C\u00e1ch x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng b\u1ea3o hi\u1ec3m th\u1ea5p nh\u1ea5t .<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>C\u01a1 s\u1edf ph\u00e1p l\u00fd:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/luat-lao-dong-so-102012qh13-quy-dinh-ve-tieu-chuan-lao-dong\/\" target=\"_blank\">B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-1112014tt-btc-ve-viec-sua-doi-muc-thue-suat-thue-xuat-khau-mat-hang-cao-su-thuoc-nhom-40-01-40-02-40-05\/\" target=\"_blank\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-922015tt-btc-huong-dan-thuc-hien-thue-gia-tri-gia-tang-va-thue-thu-nhap-ca-nhan\/\" target=\"_blank\">Th\u00f4ng t\u01b0 92\/2015\/TT-BTC<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-78-huong-dan-thi-hanh-luat-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-962015tt-btc-huong-dan-ve-thue-thu-nhap-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-232015tt-bldtbxh-huong-dan-quy-dinh-ve-tien-luong-nam-2015\/\" target=\"_blank\">Th\u00f4ng t\u01b0 23\/2015\/TT-BHXH<\/a><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quyet-dinh-959qd-bhxh-viet-nam-quy-dinh-ve-quan-ly-bao-hiem-xa-hoi\/\" target=\"_blank\">Quy\u1ebft \u0111\u1ecbnh 959\/Q\u0110-BHXH<\/a><\/span><\/li>\n<\/ul>\n<h2><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>1. Quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng th\u00e1ng tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u1ee7a t\u1eebng th\u1eddi k\u1ef3<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.1\u00a0Quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng th\u00e1ng tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u1ee7a t\u1eeb n\u0103m 2015 tr\u1edf v\u1ec1 tr\u01b0\u1edbc:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn tr\u00ean H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.2\u00a0Quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng th\u00e1ng tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u1ee7a n\u0103m 2016, n\u0103m 2017<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn theo H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.2\u00a0Quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng th\u00e1ng tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c t\u1eeb n\u0103m 2018<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn theo H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/tu-112016-tien-luong-dong-bao-hiem-bat-buoc-la-luong-va-phu-cap-luong\/\">T\u1eeb 1\/1\/2016 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c l\u00e0 l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/a><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #000000;\">2. Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng<\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 3 kho\u1ea3n 1 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-232015tt-bldtbxh-huong-dan-quy-dinh-ve-tien-luong-nam-2015\/\" target=\"_blank\">Th\u00f4ng t\u01b0 23\/2015\/TT-BL\u0110TBXH<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 21 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 05\/2015\/N\u0110-CP \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>1. Ti\u1ec1n l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng do ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh, bao g\u1ed3m:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) M\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh l\u00e0 m\u1ee9c l\u01b0\u01a1ng trong thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y d\u1ef1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 93 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u00e0 \u0110i\u1ec1u 7, Kho\u1ea3n 2 \u0110i\u1ec1u 10 <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-492013nd-cp-quy-dinh-chi-tiet-thi-hanh-mot-so-dieu-cua-bo-luat-lao-dong-ve-tien-luong\/\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 49\/2013\/N\u0110-CP<\/a> ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng l\u00e0 kho\u1ea3n ti\u1ec1n b\u00f9 \u0111\u1eafp c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng, t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c, \u0111i\u1ec1u ki\u1ec7n sinh ho\u1ea1t, m\u1ee9c \u0111\u1ed9 thu h\u00fat lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn ho\u1eb7c t\u00ednh ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 trong m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh c\u1ee7a thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, c\u1ee5 th\u1ec3:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; B\u00f9 \u0111\u1eafp y\u1ebfu t\u1ed1 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng, bao g\u1ed3m c\u00f4ng vi\u1ec7c c\u00f3 y\u1ebfu t\u1ed1 n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m ho\u1eb7c \u0111\u1eb7c bi\u1ec7t n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; B\u00f9 \u0111\u1eafp y\u1ebfu t\u1ed1 t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c, nh\u01b0 c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi th\u1eddi gian \u0111\u00e0o t\u1ea1o, tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5, tr\u00e1ch nhi\u1ec7m cao, c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1c c\u00f4ng vi\u1ec7c kh\u00e1c, y\u00eau c\u1ea7u v\u1ec1 th\u00e2m ni\u00ean v\u00e0 kinh nghi\u1ec7m, k\u1ef9 n\u0103ng l\u00e0m vi\u1ec7c, giao ti\u1ebfp, s\u1ef1 ph\u1ed1i h\u1ee3p trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; B\u00f9 \u0111\u1eafp c\u00e1c y\u1ebfu t\u1ed1 \u0111i\u1ec1u ki\u1ec7n sinh ho\u1ea1t, nh\u01b0 c\u00f4ng vi\u1ec7c th\u1ef1c hi\u1ec7n \u1edf v\u00f9ng xa x\u00f4i, h\u1ebbo l\u00e1nh, c\u00f3 nhi\u1ec1u kh\u00f3 kh\u0103n v\u00e0 kh\u00ed h\u1eadu kh\u1eafc nghi\u1ec7t, v\u00f9ng c\u00f3 gi\u00e1 c\u1ea3 sinh ho\u1ea1t \u0111\u1eaft \u0111\u1ecf, kh\u00f3 kh\u0103n v\u1ec1 nh\u00e0 \u1edf, c\u00f4ng vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m l\u00e0m vi\u1ec7c, n\u01a1i \u1edf v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c l\u00e0m cho \u0111i\u1ec1u ki\u1ec7n sinh ho\u1ea1t c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1eadn l\u1ee3i khi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>&#8211; B\u00f9 \u0111\u1eafp c\u00e1c y\u1ebfu t\u1ed1 \u0111\u1ec3 thu h\u00fat lao \u0111\u1ed9ng, nh\u01b0 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ebfn l\u00e0m vi\u1ec7c \u1edf v\u00f9ng kinh t\u1ebf m\u1edbi, th\u1ecb tr\u01b0\u1eddng m\u1edbi m\u1edf; ngh\u1ec1, c\u00f4ng vi\u1ec7c k\u00e9m h\u1ea5p d\u1eabn, cung \u1ee9ng c\u1ee7a th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng c\u00f2n h\u1ea1n ch\u1ebf; khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c c\u00f3 n\u0103ng su\u1ea5t lao \u0111\u1ed9ng, ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c cao h\u01a1n ho\u1eb7c \u0111\u00e1p \u1ee9ng ti\u1ebfn \u0111\u1ed9 c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>c) C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c l\u00e0 kho\u1ea3n ti\u1ec1n ngo\u00e0i m\u1ee9c l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00f3 li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c kh\u00f4ng bao g\u1ed3m: Ti\u1ec1n th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 103 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng; ti\u1ec1n \u0103n gi\u1eefa ca; c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e2n nh\u00e2n b\u1ecb ch\u1ebft, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ng\u01b0\u1eddi th\u00e2n k\u1ebft h\u00f4n, sinh nh\u1eadt c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, tr\u1ee3 c\u1ea5p kh\u00e1c kh\u00f4ng li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. Ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo ti\u1ec1n l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, n\u0103ng su\u1ea5t lao \u0111\u1ed9ng, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 th\u1ef1c hi\u1ec7n, b\u1ea3o \u0111\u1ea3m m\u1ee9c l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m c\u00f4ng vi\u1ec7c gi\u1ea3n \u0111\u01a1n nh\u1ea5t trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng v\u00e0 th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, ho\u00e0n th\u00e0nh \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng ho\u1eb7c c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ecfa thu\u1eadn (kh\u00f4ng bao g\u1ed3m kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam khi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam) kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo quy \u0111\u1ecbnh tr\u00ean, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng l\u00e0 kho\u1ea3n ti\u1ec1n b\u00f9 \u0111\u1eafp c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng, t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c, \u0111i\u1ec1u ki\u1ec7n sinh ho\u1ea1t, m\u1ee9c \u0111\u1ed9 thu h\u00fat lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn ho\u1eb7c t\u00ednh ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 trong m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh c\u1ee7a thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ee5 c\u1ea5p n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m ho\u1eb7c \u0111\u1eb7c bi\u1ec7t n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m, ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean, ph\u1ee5 c\u1ea5p kinh nghi\u1ec7m<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ee5 c\u1ea5p l\u01b0u \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ee5 c\u1ea5p khu v\u1ef1c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ee5 c\u1ea5p thu h\u00fat lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u1ee5 c\u1ea5p khuy\u1ebfn kh\u00edch lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8230;..<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"color: #000000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c l\u00e0 nh\u1eefng kho\u1ea3n n\u00e0o?<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Hi\u00ean nay, ch\u01b0a c\u00f3 v\u0103n b\u1ea3n n\u00e0o quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c theo l\u01b0\u01a1ng m\u00e0 nh\u1eefng kho\u1ea3n g\u00ec? C\u00f3 l\u1ebd t\u1edbi n\u0103m 2018, B\u1ea3o hi\u1ec3m Vi\u1ec7t nam s\u1ebd c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ec3 th\u1ef1c hi\u1ec7n m\u1ee9c l\u01b0\u01a1ng th\u00e1ng tham gia b\u1ea3o hi\u1ec3m c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><span style=\"color: #000000;\">4. C\u00e1ch x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m th\u1ea5p nh\u1ea5t<\/span><\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 3 kho\u1ea3n 1 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-232015tt-bldtbxh-huong-dan-quy-dinh-ve-tien-luong-nam-2015\/\" target=\"_blank\">Th\u00f4ng t\u01b0 23\/2015\/TT-BL\u0110TBXH<\/a> h\u01b0\u1edbng d\u1eabn v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 1 v\u00e0 Kho\u1ea3n 2 \u0110i\u1ec1u 21 <a href=\"https:\/\/centax.dsoftware.vn\/nghi-dinh-so-052015nd-cp-huong-dan-thi-hanh-luat-lao-dong\/\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 05\/2015\/N\u0110-CP<\/a> th\u00ec:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8220;<em>4.1 Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng bao g\u1ed3m:<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ti\u1ec1n l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng do ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c nh\u1ea5t \u0111\u1ecbnh,&#8230;<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 theo ti\u1ec1n l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, n\u0103ng su\u1ea5t lao \u0111\u1ed9ng, kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 th\u1ef1c hi\u1ec7n, b\u1ea3o \u0111\u1ea3m m\u1ee9c l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m c\u00f4ng vi\u1ec7c gi\u1ea3n \u0111\u01a1n nh\u1ea5t trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng v\u00e0 th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, ho\u00e0n th\u00e0nh \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng ho\u1eb7c c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ecfa thu\u1eadn<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.2 C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng l\u00e0 kho\u1ea3n ti\u1ec1n b\u00f9 \u0111\u1eafp c\u00e1c y\u1ebfu t\u1ed1 v\u1ec1 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng, t\u00ednh ch\u1ea5t ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c, \u0111i\u1ec1u ki\u1ec7n sinh ho\u1ea1t, m\u1ee9c \u0111\u1ed9 thu h\u00fat lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ebfn ho\u1eb7c t\u00ednh ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 trong m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh c\u1ee7a thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng<\/em><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><em><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.3 Nh\u1eefng kho\u1ea3n kh\u00f4ng thu\u1ed9c nh\u1eefng kho\u1ea3n b\u1ed5 sung theo l\u01b0\u01a1ng&#8221;<\/span><\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo nh\u1eefng quy \u0111\u1ecbnh tr\u00ean, nh\u1eefng kho\u1ea3n b\u1ed5 sung t\u00ednh v\u00e0o l\u01b0\u01a1ng th\u00e1ng tham gia b\u1ea3o hi\u1ec3m, ph\u1ea3i l\u00e0 nh\u1eefng kho\u1ea3n b\u1ed5 sung c\u00f3 t\u00ednh ch\u1ea5t th\u01b0\u1eddng xuy\u00ean nh\u01b0 l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p theo l\u01b0\u01a1ng. V\u1eady nh\u1eefng kho\u1ea3n b\u1ed5 sung kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t th\u01b0\u1eddng xuy\u00ean s\u1ebd kh\u00f4ng ph\u1ea3i \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh v\u00e0o ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m. \u0110\u00f3 l\u00e0 nh\u1eefng kho\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 103 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m v\u00e0o \u00a0ban \u0111\u00eam<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n \u0103n gi\u1eefa ca<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ti\u1ec1n trang ph\u1ee5c<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 mang t\u00ednh ph\u00fac l\u1ee3i nh\u01b0:\u00a0khi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e2n nh\u00e2n b\u1ecb ch\u1ebft, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ng\u01b0\u1eddi th\u00e2n k\u1ebft h\u00f4n, sinh nh\u1eadt c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3,<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u1ee3 c\u1ea5p kh\u00e1c kh\u00f4ng li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.5 C\u00e1ch x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m th\u1ea5p nh\u1ea5t<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. T\u0103ng nh\u1eefng kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng v\u00e0 ph\u1ee5 c\u1ea5p kh\u00f4ng thu\u1ed9c ti\u1ec1n l\u01b0\u01a1ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110i\u1ec1u 103 c\u1ee7a B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n th\u01b0\u1edfng nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em><strong>&#8220;\u0110i\u1ec1u 103. Ti\u1ec1n th\u01b0\u1edfng<\/strong> <\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>1. Ti\u1ec1n th\u01b0\u1edfng l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh h\u1eb1ng n\u0103m v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>2. Quy ch\u1ebf th\u01b0\u1edfng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c sau khi tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n t\u1eadp th\u1ec3 lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf.&#8221;<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f2n suy ngh\u0129 g\u00ec n\u1eefa, c\u00e1c b\u1ea1n h\u00e3y t\u0103ng nh\u1eefng kho\u1ea3n b\u1ed5 sung kh\u00e1c kh\u00f4ng theo l\u01b0\u01a1ng, t\u0103ng c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh tr\u00ean, v\u00e0 th\u1ec3 hi\u1ec7n tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee5 th\u1ec3 v\u1ec1 m\u1ee9c l\u01b0\u01a1ng, v\u00e0 ti\u1ec1n th\u01b0\u1edfng d\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 kinh doanh v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt; color: #ff0000;\"><strong>L\u01b0u \u00fd :<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a1. Nh\u1eefng kho\u1ea3n b\u1ed5 sung kh\u00f4ng theo l\u01b0\u01a1ng ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i m\u1ed9t trong nh\u1eefng v\u0103n \u00a0b\u1ea3n sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Quy ch\u1ebf t\u00e0i ch\u00ednh v\u00e0 chi ti\u00eau n\u1ed9i b\u1ed9<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a2. Ti\u1ec1n th\u01b0\u1edfng, l\u01b0\u1edbng th\u00e1ng 13 ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi l\u1ee3i nhu\u1eadn c\u1ee7a c\u00f4ng ty trong k\u1ef3, nh\u01b0ng ti\u1ec1n l\u01b0\u01a1ng th\u00ec kh\u00f4ng b\u1ecb h\u1ea1n ch\u1ebf b\u1edfi l\u1ee3i nhu\u1eadn kinh doanh. Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/tien-luong-thang-13-co-duoc-dua-vao-chi-phi-khong\/\">Nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a3. C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 ph\u00fac l\u1ee3i, chi trang ph\u1ee5c, \u0103n tr\u01b0a ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb \u1edf m\u1ee9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN. Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nhung-khoan-chi-phuc-loi-cho-nguoi-lao-dong-duoc-tinh-vao-chi-phi-duoc-tru\/\">Nh\u1eefng kho\u1ea3n chi ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a>. N\u1ebfu v\u01b0\u1ee3t qu\u00e1 m\u1ee9c quy \u0111\u1ecbnh th\u00ec ph\u1ea3i t\u00ednh thu\u1ebf TNCN v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. T\u0103ng nh\u1eefng h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n chuy\u00ean m\u00f4n (out sourcing)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nh\u1eefng h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n v\u1eabn \u0111\u1ea3m b\u1ea3o chi ph\u00ed lao \u0111\u1ed9ng, nh\u01b0ng kh\u00f4ng l\u00e0m t\u0103ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m. Chi ti\u1ebft :<a href=\"https:\/\/centax.dsoftware.vn\/ho-so-chung-tu-doi-voi-hop-dong-thue-khoan-cong-viec\/\">H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #ff0000; font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>L\u01b0u \u00fd :<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n c\u00f4ng vi\u1ec7c s\u1ebd ph\u1ea3i t\u00ednh thu\u1ebf TNCN to\u00e0n ph\u1ea7n tr\u00ean chi ph\u00ed thu\u00ea kho\u00e1n. Chi ti\u1ebft\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/cach-tinh-thue-tncn-doi-voi-hop-dong-thue-khoan-nhan-cong\/\">C\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n nh\u00e2n c\u00f4ng<\/a>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Thu\u1ebf su\u1ea5t v\u1edbi chi ph\u00ed thu\u00ea kho\u00e1n lao \u0111\u1ed9ng l\u00e0\u00a0l\u00e0 7% ( 5% thu\u1ebf GTGT v\u00e0 2% thu\u1ebf TNCN). N\u1ebfu t\u00ednh ra v\u1eabn th\u1ea5p h\u01a1n m\u1ee9c \u0111\u00f3ng BHXH<\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111ang l\u00e0 g\u00e1nh n\u1eb7ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. V\u1eady c\u00e1ch \u0111\u1ec3 x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u1ea5p nh\u1ea5t nh\u01b0 th\u1ebf n\u00e0o??? Centax xin chia s\u1ebb trong b\u00e0i vi\u1ebft sau<\/p>\n","protected":false},"author":7,"featured_media":18116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2191],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18161"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=18161"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/18161\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18116"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=18161"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=18161"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}