{"id":20722,"date":"2016-01-18T06:44:15","date_gmt":"2016-01-18T06:44:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=20722"},"modified":"2016-12-05T03:49:07","modified_gmt":"2016-12-05T03:49:07","slug":"mot-so-diem-moi-cua-thong-tu-172015tt-bldtbxh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=20722","title":{"rendered":"M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 17\/2015\/TT-BL\u0110TBXH"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright wp-image-20831\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Diem-moi-thong-tu-17-2015.png\" alt=\"M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 17\" width=\"250\" height=\"152\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Diem-moi-thong-tu-17-2015.png 496w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/01\/Diem-moi-thong-tu-17-2015-300x183.png 300w\" sizes=\"(max-width: 250px) 100vw, 250px\" \/><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u01b0\u1edbc \u0111\u00e2y, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, hay DN thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i s\u1eed d\u1ee5ng theo thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng thu\u1ed9c <em>Ngh\u1ecb \u0111\u1ecbnh 205\/2004\/ N\u0110 \u2013 CP<\/em>. Tuy nhi\u00ean, t\u1eeb n\u0103m 2013 tr\u1edf \u0111i, Doanh nghi\u1ec7p tr\u00e1ch nghi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do Nh\u00e0 n\u01b0\u1edbc l\u00e0m ch\u1ee7 s\u1edf h\u1eefu c\u00f3 th\u1ec3 t\u1ef1 x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng cho ri\u00eang c\u00f4ng ty m\u00ecnh theo h\u01b0\u1edbng d\u1eabn c\u1ee7a\u00a0<em><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\/\" target=\"_blank\">Ngh\u1ecb \u0111\u1ecbnh 49\/2013\/N\u0110 \u2013 CP<\/a><\/em>. Hi\u1ec7n nay, B\u1ed9 Lao \u0111\u1ed9ng th\u01b0\u01a1ng binh x\u00e3 h\u1ed9i \u0111\u00e3 ban h\u00e0nh <em>Th\u00f4ng t\u01b0 \u00a017\/2015\/TT \u2013 BL\u0110TBXH<\/em> h\u01b0\u1edbng d\u1eabn chi ti\u1ebft h\u01a1n v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng thang, b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p cho lo\u1ea1i h\u00ecnh c\u00f4ng ty n\u00e0y<strong>. <a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n thu\u1ebf Centax<\/a><\/strong> xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc qua b\u00e0i vi\u1ebft.\u00a0<strong>M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a Th\u00f4ng t\u01b0 17\/2015\/TT-BL\u0110TBXH<\/strong>, \u00a0m\u1eddi c\u00e1c b\u1ea1n c\u00f9ng tham kh\u1ea3o.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ed9t s\u1ed1 \u0111i\u1ec3m c\u1ea7n ch\u00fa \u00fd:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1. C\u0103n c\u1ee9 v\u00e0o <strong><em>\u0110i\u1ec1u 1, \u0110i\u1ec1u 2 Th\u00f4ng t\u01b0 17\/2015\/TT \u2013 BL\u0110TBXH,<\/em><\/strong>\u00a0kh\u00f4ng \u00e1p d\u1ee5ng v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng bao g\u1ed3m T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c, Ph\u00f3 t\u1ed5ng gi\u00e1m \u0111\u1ed1c, Ph\u00f3 gi\u00e1m \u0111\u1ed1c, K\u1ebf to\u00e1n tr\u01b0\u1edfng <strong>l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2. C\u0103n c\u1ee9 v\u00e0o <strong><em>\u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 17\/2015\/TT \u2013 BL\u0110TBX,<\/em><\/strong>\u00a0nguy\u00ean t\u1eafc x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng s\u1ebd d\u1ef1a tr\u00ean c\u01a1 s\u1edf \u0111\u00e1nh <strong>gi\u00e1 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c<\/strong>. Ngo\u00e0i ra,khi x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, c\u00f4ng ty <strong><em>c\u1ea7n x\u00e1c \u0111\u1ecbnh quan h\u1ec7<\/em><\/strong> gi\u1eefa m\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t, m\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh, m\u1ee9c l\u01b0\u01a1ng cao nh\u1ea5t \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m quan h\u1ec7 c\u00e2n \u0111\u1ed1i gi\u1eefa c\u00e1c lo\u1ea1i lao \u0111\u1ed9ng trong c\u00f4ng ty.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. C\u0103n c\u1ee9 <strong><em>\u0110i\u1ec1u 5 Th\u00f4ng t\u01b0 17\/2015\/TT \u2013 BL\u0110TBXH<\/em><\/strong>\u00a0, \u0110\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 c\u00f4ng vi\u1ec7c c\u1ea7n C\u00f4ng ty \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c c\u1ee7a c\u00e1c lo\u1ea1i lao \u0111\u1ed9ng b\u1eb1ng <strong>ph\u01b0\u01a1ng ph\u00e1p cho \u0111i\u1ec3m<\/strong> c\u00e1c y\u1ebfu t\u1ed1, bao g\u1ed3m: <strong><em>th\u1eddi gian ho\u1eb7c tr\u00ecnh \u0111\u1ed9 \u0111\u00e0o t\u1ea1o; tr\u00e1ch nhi\u1ec7m; k\u1ef9 n\u0103ng, th\u1eddi gian t\u00edch l\u0169y kinh nghi\u1ec7m; m\u1ee9c \u0111\u1ed9 \u1ea3nh h\u01b0\u1edfng c\u1ee7a c\u00f4ng vi\u1ec7c, s\u1ea3n ph\u1ea9m ho\u1eb7c quy\u1ebft \u0111\u1ecbnh qu\u1ea3n l\u00fd; \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng; t\u00ednh h\u1ea5p d\u1eabn c\u1ee7a ngh\u1ec1, c\u00f4ng vi\u1ec7c v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c<\/em> <\/strong>(n\u1ebfu c\u00f3) ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng ty. C\u00f4ng ty <strong><em>c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u00e1c<\/em><\/strong> \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c, nh\u01b0ng ph\u1ea3i b\u1ea3o \u0111\u1ea3m t\u01b0\u01a1ng quan gi\u1eefa \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c c\u1ee7a c\u00f4ng ty v\u1edbi khung \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c quy \u0111\u1ecbnh t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 I ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. C\u0103n c\u1ee9 <em><strong>\u0110i\u1ec1u 7<\/strong><\/em>\u00a0<strong><em>Th\u00f4ng t\u01b0 17\/2015\/TT \u2013 BL\u0110TBXH<\/em><\/strong>\u00a0, x\u00e1c \u0111\u1ecbnh quan h\u1ec7 m\u1ee9c l\u01b0\u01a1ng nh\u01b0 sau :<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>M\u1ee9c l\u01b0\u01a1ng th\u1ea5p<\/em><\/strong> \u00e1p d\u1ee5ng v\u1edbi ch\u1ee9c danh, c\u00f4ng vi\u1ec7c c\u00f3 <strong><em>\u0111\u1ed9 ph\u1ee9c t\u1ea1p th\u1ea5p nh\u1ea5t<\/em><\/strong> trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng, <strong><em>kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng cho Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh<\/em><\/strong> ( h\u1ec7 s\u1ed1 1)<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c l\u01b0\u01a1ng trung b\u00ecnh<\/strong> \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ch\u1ee9c danh, c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi m\u1ee9c \u0111\u1ed9 ph\u1ee9c t\u1ea1p trung b\u00ecnh, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi ch\u1ee9c danh, c\u00f4ng vi\u1ec7c <strong><em>y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ed1t nghi\u1ec7p <\/em>\u0111\u1ea1i h\u1ecdc v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng \u0111\u00e3 qua th\u1eddi gian th\u1eed vi\u1ec7c v\u00e0 x\u00e1c \u0111\u1ecbnh trong kho\u1ea3ng t\u1eeb 1,5 \u0111\u1ebfn 2,34 l\u1ea7n so v\u1edbi m\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t<\/strong>, t\u01b0\u01a1ng \u1ee9ng v\u1edbi b\u1eadc 3 ho\u1eb7c b\u1eadc 4 trong thang l\u01b0\u01a1ng 6 b\u1eadc ho\u1eb7c 7 b\u1eadc c\u1ee7a lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>M\u1ee9c l\u01b0\u01a1ng cao nh\u1ea5t<\/em><\/strong> \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ch\u1ee9c danh qu\u1ea3n l\u00fd ho\u1eb7c ch\u1ee9c danh, c\u00f4ng vi\u1ec7c y\u00eau c\u1ea7u tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, k\u1ef9 thu\u1eadt, nghi\u1ec7p v\u1ee5 cao nh\u1ea5t trong c\u00f4ng ty. C\u00f4ng ty c\u0103n c\u1ee9 h\u1ec7 s\u1ed1 l\u01b0\u01a1ng c\u1ee7a vi\u00ean ch\u1ee9c qu\u1ea3n l\u00fd theo h\u1ea1ng c\u00f4ng ty \u0111\u01b0\u1ee3c x\u1ebfp t\u1ea1i Ph\u1ee5 l\u1ee5c s\u1ed1 I ban h\u00e0nh k\u00e8m theo <strong><em>Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 51\/2013\/N\u0110-CP<\/em><\/strong> ng\u00e0y 14 th\u00e1ng 5 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ec3 so s\u00e1nh, x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 l\u01b0\u01a1ng cao nh\u1ea5t khi x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3o \u0111\u1ea3m h\u1ec7 s\u1ed1 l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ea5p h\u01a1n h\u1ec7 s\u1ed1 l\u01b0\u01a1ng c\u1ee7a vi\u00ean ch\u1ee9c qu\u1ea3n l\u00fd, tr\u1eeb m\u1ed9t s\u1ed1 lao \u0111\u1ed9ng chuy\u00ean m\u00f4n, k\u1ef9 thu\u1eadt cao, chuy\u00ean gia, ngh\u1ec7 nh\u00e2n c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5. C\u0103n c\u1ee9 <strong>\u00a0\u0110i\u1ec1u 8, Th\u00f4ng t\u01b0 17\/2015\/TT \u2013 BL\u0110TBXH <\/strong>v\u1ec1 x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c m\u1ee9c l\u01b0\u01a1ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o \u0111\u1ea3m: <strong><em>m\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t<\/em><\/strong> c\u1ee7a c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh gi\u1ea3n \u0111\u01a1n nh\u1ea5t trong <strong><em>\u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/em><\/strong> do Ch\u00ednh Ph\u1ee7 quy \u0111\u1ecbnh; <strong><em>m\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t<\/em><\/strong> c\u1ee7a c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh <strong><em>\u0111\u00f2i h\u1ecfi lao \u0111\u1ed9ng qua \u0111\u00e0o t\u1ea1o, h\u1ecdc ngh\u1ec1<\/em><\/strong> <strong><em>cao h\u01a1n \u00edt nh\u1ea5t 7% so v\u1edbi m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/em><\/strong> do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh; kho\u1ea3ng <strong><em>ch\u00eanh l\u1ec7ch gi\u1eefa hai b\u1eadc l\u01b0\u01a1ng li\u1ec1n k\u1ec1 \u00edt nh\u1ea5t b\u1eb1ng 5%.<\/em><\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5:<\/em> M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng I l\u00e0 3.500.000 \u0111\u1ed3ng. N\u1ebfu M\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t \u0111\u1ed1i v\u1edbi c\u00f4ng vi\u1ec7c \u0111\u00e3 qua \u0111\u00e0o t\u1ea1o l\u00e0 : 3.500.000 ( 1 + 7%) = 3.745.000 \u0111\u1ed3ng<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0a y\u1ebfu t\u1ed1 <strong><em>\u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m<\/em><\/strong> th\u00ec m\u1ee9c l\u01b0\u01a1ng <strong><em>ph\u1ea3i cao \u00edt nh\u1ea5t 5%,<\/em><\/strong> c\u00f4ng vi\u1ec7c <strong>\u0111\u1eb7c bi\u1ec7t n\u1eb7ng nh\u1ecdc nguy hi\u1ec3m<\/strong> <strong><em>ph\u1ea3i cao \u00edt nh\u1ea5t 7%<\/em><\/strong> so v\u1edbi m\u1ee9c l\u01b0\u01a1ng <strong><em>c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh c\u00f3 \u0111\u1ed9 ph\u1ee9c t\u1ea1p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/em><\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>V\u00ed d\u1ee5<\/em> : NL\u0110 l\u00e0m vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng : ML = ( 3,6 x 1.530.000) = 5.508.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ebfu NL\u0110 l\u00e0m vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng l\u00e0 \u0111\u1ed9c h\u1ea1i nguy hi\u1ec3m th\u00ec Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i nguy hi\u1ec3m = 5.508.000 x 5% = 275.400 \u0111\u1ed3ng .<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady t\u1ed5ng thu nh\u1eadp c\u1ee7a NL\u0110 b\u1eb1ng = 5.508.000 + 275.400 = 5.783.500 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6. C\u0103n c\u1ee9<strong> <em>\u0110i\u1ec1u 11, Th\u00f4ng t\u01b0 17\/2015\/TT \u2013 BL\u0110TBXH <\/em><\/strong>quy \u0111\u1ecbnh<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m:<\/em><\/strong><\/span><\/li>\n<\/ul>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td rowspan=\"2\" width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>\u0110i\u1ec1u ki\u1ec7n l\u00e0m vi\u1ec7c<\/strong><\/span><\/td>\n<td colspan=\"2\" width=\"213\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c ph\u1ee5 c\u1ea5p<\/strong><\/span><\/td>\n<td rowspan=\"4\" width=\"237\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">So v\u1edbi ML c\u1ee7a ngh\u1ec1 ho\u1eb7c c\u00f4ng vi\u1ec7c c\u00f3 \u0111\u1ed9 ph\u1ee9c t\u1ea1p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"102\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Th\u1ea5p nh\u1ea5t<\/strong><\/span><\/td>\n<td width=\"111\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Cao nh\u1ea5t<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ed9c h\u1ea1i, nguy hi\u1ec3m<\/span><\/td>\n<td width=\"102\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5%<\/span><\/td>\n<td width=\"111\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"186\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1eb7c bi\u1ec7t \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m<\/span><\/td>\n<td width=\"102\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7%<\/span><\/td>\n<td width=\"111\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">15%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e0m vi\u1ec7c <strong><em>d\u01b0\u1edbi 4 gi\u1edd<\/em><\/strong> trong ng\u00e0y th\u00ec \u0111\u01b0\u1ee3c t\u00ednh <strong><em>b\u1eb1ng \u00bd ng\u00e0y<\/em><\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">L\u00e0m vi\u1ec7c <strong><em>t\u1eeb 4 gi\u1edd tr\u1edf l\u00ean<\/em><\/strong> th\u00ec \u0111\u01b0\u1ee3c t\u00ednh <strong><em>c\u1ea3 ng\u00e0y<\/em><\/strong>.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m :<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/strong>: l\u00e0m m\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c thu\u1ed9c c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi tr\u00e1ch nhi\u1ec7m cao h\u01a1n so v\u1edbi tr\u00e1ch nhi\u1ec7m d\u00e3 t\u00ednh trong m\u1ee9c l\u01b0\u01a1ng, thang l\u01b0\u01a1ng nh\u01b0 : T\u1ed5 tr\u01b0\u1edfng, t\u1ed5 ph\u00f3, \u0111\u1ed9i tr\u01b0\u1edfng, \u0111\u1ed9i ph\u00f3, qu\u1ea3n \u0111\u1ed1c, tr\u01b0\u1edfng ca, ph\u00f3 ca, tr\u01b0\u1edfng k\u00edp, ph\u00f3 k\u00edp, th\u1ee7, th\u1ee7 qu\u1ef9, th\u1ee7 kho, ki\u1ec3m ng\u00e2n, ch\u1ee9c danh t\u01b0\u01a1ng t\u1ef1&#8230;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>M\u1ee9c ph\u1ee5 c\u1ea5p :<\/em><\/strong><\/span><\/li>\n<\/ul>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"396\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c ph\u1ee5 c\u1ea5p<\/strong><\/span><\/td>\n<td rowspan=\"2\" width=\"240\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">So v\u1edbi m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c, ch\u1ee9c danh trong thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"218\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Cao nh\u1ea5t<\/strong><\/span><\/td>\n<td width=\"178\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2264 10 %<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"218\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<td width=\"178\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<td width=\"240\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Kh\u00f4ng l\u00e0m c\u00f4ng vi\u1ec7c<\/em><\/strong> \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m <strong><em>t\u1eeb 01 th\u00e1ng<\/em><\/strong> tr\u1edf l\u00ean th\u00ec <strong><em>kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m<\/em><\/strong>.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ph\u1ee5 c\u1ea5p l\u01b0u \u0111\u1ed9ng:<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng :<\/em><\/strong> NL\u0110 l\u00e0m ngh\u1ec1, c\u00f4ng vi\u1ec7c ph\u1ea3i th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i \u0111\u1ecba \u0111i\u1ec3m l\u00e0m vi\u1ec7c v\u00e0 n\u01a1i \u1edf nh\u01b0 : thi c\u00f4ng c\u00e1c c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, kh\u1ea3o s\u00e1t, t\u00ecm ki\u1ebfm, khoan th\u0103m do kho\u00e1ng s\u1ea3n, \u0111o \u0111\u1ea1c \u0111\u1ecba h\u00ecnh, \u0111\u1ecban ch\u00ednh, s\u1eeda ch\u1eefa, duy tu \u0111\u01b0\u1eddng b\u1ed9,&#8230;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>M\u1ee9c ph\u1ee5 c\u1ea5p<\/em><\/strong> :<\/span><\/li>\n<\/ul>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"396\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c ph\u1ee5 c\u1ea5p<\/strong><\/span><\/td>\n<td rowspan=\"2\" width=\"240\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">So v\u1edbi m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c, ch\u1ee9c danh trong thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"218\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Cao nh\u1ea5t<\/strong><\/span><\/td>\n<td width=\"178\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2264 10 %<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"218\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<td width=\"178\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<td width=\"240\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ph\u1ee5 c\u1ea5p thu h\u00fat<\/strong>:<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng :<\/em><\/strong> NL\u0110 \u0111\u1ebfn l\u00e0m vi\u1ec7c \u1edf v\u00f9ng kinh t\u1ebf m\u1edbi, v\u00f9ng c\u00f3 \u0111i\u1ec1u ki\u1ec7n sinh ho\u1ea1t \u0111\u1eb7c bi\u1ec7t kh\u00f3 kh\u0103n, c\u00f4ng tr\u00ecnh c\u1ea7n \u0111\u1ea9y nhanh t\u1ebfn \u0111\u1ed9 th\u1ef1c hi\u1ec7n Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh c\u00f3 ph\u1ee5 c\u1ea5p thu h\u00fat; ngh\u1ec1, c\u00f4ng vi\u1ec7c c\u00f4ng ty c\u1ea7n thu h\u00fat lao \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>M\u1ee9c ph\u1ee5 c\u1ea5p<\/em><\/strong><\/span><\/li>\n<\/ul>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"396\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c ph\u1ee5 c\u1ea5p<\/strong><\/span><\/td>\n<td rowspan=\"2\" width=\"240\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">So v\u1edbi m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c, ch\u1ee9c danh trong thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"218\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Cao nh\u1ea5t<\/strong><\/span><\/td>\n<td width=\"178\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2264 35 %<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"218\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<td width=\"178\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<td width=\"240\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>Th\u1eddi gian h\u01b0\u1edfng ph\u1ee5 c\u1ea5p:<\/em><\/strong><\/span><\/li>\n<\/ul>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"396\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Th\u1eddi gian h\u01b0\u1edfng ph\u1ee5 c\u1ea5p<\/strong><\/span><\/td>\n<td rowspan=\"2\" width=\"240\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00f9y thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u1ee7a \u0111\u1ecba b\u00e0n l\u00e0m vi\u1ec7c, c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"396\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>T\u1eeb 3 \u0111\u1ebfn 5 n\u0103m<\/strong><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ph\u1ee5 c\u1ea5p khu v\u1ef1c:<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng<\/em><\/strong> : NL\u0110 \u0111ang l\u00e0m vi\u1ec7c tr\u00ean \u0111\u1ecba b\u00e0n m\u00e0 Nh\u00e0 n\u01b0\u1edbc \u0111\u1ecba b\u00e0n n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p khu v\u1ef1c. Danh m\u1ee9c \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong ph\u1ee5 l\u1ee5c \u0111\u01b0\u1ee3c b\u00e0n h\u00e0nh theo <em>Th\u00f4ng t\u01b0 li\u00ean t\u1ecbch s\u1ed1<\/em> <em>11\/2005\/TTLT \u2013 BNV \u2013 BL\u0110TBXH \u2013 BTC \u2013 UBDT<\/em><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>M\u1ee9c ph\u1ee5 c\u1ea5p<\/em><\/strong>:<\/span><\/li>\n<\/ul>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"636\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c ph\u1ee5 c\u1ea5p<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"636\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Do c\u00f4ng ty quy\u1ebft \u0111\u1ecbnh t\u1ed1i \u0111a b\u1eb1ng m\u1ee9c ti\u1ec1n tuy\u1ec7t \u0111\u1ed1i m\u00e0 c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c tr\u00ean \u0111\u1ecba b\u00e0n \u0111ang h\u01b0\u1edfng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi <strong><em>kh\u00f4ng l\u00e0m vi\u1ec7c<\/em><\/strong> \u1edf n\u01a1i c\u00f3 ph\u1ee5 c\u1ea5p khu v\u1ef1c <strong><em>t\u1eeb 01 th\u00e1ng<\/em><\/strong> tr\u1edf l\u00ean th\u00ec <strong><em>kh\u00f4ng h\u01b0\u1edfng ph\u1ee5 c\u1ea5p khu v\u1ef1c<\/em><\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u00ed d\u1ee5 : ML c\u1ee7a NL\u0110 l\u00e0m vi\u1ec7c \u1edf \u0111\u1ecba b\u00e0n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p khu v\u1ef1c : ML = ( 3,6 x 1.530.000) = 5.508.000 \u0111\u1ed3ng. Ph\u1ee5 c\u1ea5p khu v\u1ef1c t\u1ed1i \u0111a NL\u0110 n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0\u00a0 5.508.000 ho\u1eb7c c\u00f4ng ty c\u00f3 th\u1ec3 quy \u0111\u1ecbnh \u1edf m\u1ee9c th\u1ea5p h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u1ed5ng thu nh\u1eadp c\u1ee7a NL\u0110 = 5.508.000 + 5.508.000 = 11.016.000 \u0111\u1ed3ng<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 :<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng:<\/em><\/strong> Tr\u01b0\u1edfng ph\u00f2ng, ph\u00f3 tr\u01b0\u1edfng ph\u00f2ng trong tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty quy \u0111\u1ecbnh Tr\u01b0\u1edfng ph\u00f2ng, ph\u00f3 tr\u01b0\u1edfng ph\u00f2ng h\u01b0\u1edfng l\u01b0\u01a1ng chuy\u00ean m\u00f4n, c\u1ed9ng ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5.<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>M\u1ee9c ph\u1ee5 c\u1ea5p:<\/em><\/strong><\/span><\/li>\n<\/ul>\n<table style=\"border-color: #000000;\" border=\"1\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" width=\"312\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>M\u1ee9c ph\u1ee5 c\u1ea5p<\/strong><\/span><\/td>\n<td rowspan=\"2\" width=\"324\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">So v\u1edbi m\u1ee9c l\u01b0\u01a1ng chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 cao nh\u1ea5t trong b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a lao \u0111\u1ed9ng chuy\u00ean m\u00f4n,nghi\u1ec7p v\u1ee5<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"174\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Cao nh\u1ea5t<\/strong><\/span><\/td>\n<td width=\"138\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u2264 15 %<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"174\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<td width=\"138\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<td width=\"324\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi <strong><em>th\u00f4i <\/em><\/strong>kh\u00f4ng gi\u1eef ch\u1ee9c v\u1ee5 <strong><em>t\u1eeb 01 th\u00e1ng<\/em><\/strong> tr\u1edf l\u00ean th\u00ec <strong><em>kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5.<\/em><\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7. M\u1ed9t s\u1ed1 \u0111i\u1ec3m l\u01b0u \u00fd kh\u00e1c:<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o <em>\u0110i\u1ec1u 18, <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-17-2015-tt-bldtbxh-v-viec-huong-dan-xay-dung-thang-luong-bang-luong-phu-cap-luong-va-chuyen-xep-luong-doi-voi-nguoi-lao-dong\/\">Th\u00f4ng t\u01b0 17\/2015\/TT<\/a> \u2013 BL\u0110TBXH<\/em> th\u00ec:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Th\u00f4ng t\u01b0 <em>17\/2015\/TT \u2013 BL\u0110TBXH<\/em> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/6\/2015<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong kho\u1ea3ng th\u1eddi gian ch\u01b0a x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 \u0111\u00e1nh gi\u00e1 \u0111\u1ed9 ph\u1ee9c t\u1ea1p c\u00f4ng vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 n\u00e0y th\u00ec ph\u1ea3i ra so\u00e1t, th\u00f4ng k\u00ea thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng \u00e1p d\u1ee5ng theo <em>Ngh\u1ecb \u0111\u1ecbnh 205\/2004\/N\u0110\u2013CP<\/em>, b\u1ed5 sung \u0111\u1ea3m nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i <em>\u0110i\u1ec1u 7, Ngh\u1ecb \u0111\u1ecbnh 49\/2013\/ N\u0110 \u2013 CP<\/em>, sau \u0111\u00f3 ban h\u00e0nh t\u1ea1m th\u1eddi \u0111\u1ec3 \u00e1p d\u1ee5ng trong c\u00f4ng ty.<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb c\u1ee7a Nh\u00e0 n\u01b0\u1edbc, \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p tr\u1ef1c thu\u1ed9c c\u00f4ng ty \u0111ang x\u1ebfp l\u01b0\u01a1ng theo thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng do Ch\u00ednh ph\u1ee7 ban h\u00e0nh k\u00e8m theo <em>Ngh\u1ecb \u0111\u1ecbnh 205\/2004\/N\u0110\u2013CP <\/em>th\u00ec x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 th\u1ef1c hi\u1ec7n chuy\u1ec3n x\u1ebfp l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi NL\u0110 theo quy \u0111\u1ecbnh n\u00e0y.<\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi c\u1ee7a th\u00f4ng t\u01b0 17\/2015 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft h\u01a1n v\u1ec1 vi\u1ec7c x\u00e2y d\u1ef1ng thang, b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p cho lo\u1ea1i h\u00ecnh c\u00f4ng ty TNHH m\u1ed9t th\u00e0nh vi\u00ean<\/p>\n","protected":false},"author":7,"featured_media":20831,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3939,3940,3938],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20722"}],"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=20722"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/20722\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/20831"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20722"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}