{"id":7723,"date":"2015-08-10T13:34:41","date_gmt":"2015-08-10T13:34:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=7723"},"modified":"2015-08-26T23:10:17","modified_gmt":"2015-08-26T23:10:17","slug":"quy-dinh-ve-lam-them-gio-va-muc-luong-lam-them-gio","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=7723","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd v\u00e0 m\u1ee9c l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd"},"content":{"rendered":"

\"Quy<\/p>\n

K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd v\u00e0\u00a0m\u1ee9c l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/span><\/p>\n

1. Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Lao \u0110\u1ed9ng<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 theo B\u1ed9 Lu\u1eadt Lao \u0110\u1ed9ng s\u1ed1 10\/2012\/QH13<\/strong> t\u1ea1i \u0110i\u1ec1u 97 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam nh\u01b0 sau:<\/span><\/p>\n

\u201c1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m nh\u01b0 sau:<\/em><\/span><\/p>\n

a) V\u00e0o ng\u00e0y th\u01b0\u1eddng, \u00edt nh\u1ea5t b\u1eb1ng 150%;<\/em><\/span><\/p>\n

b) V\u00e0o ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n, \u00edt nh\u1ea5t b\u1eb1ng 200%;<\/em><\/span><\/p>\n

c) V\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, \u00edt nh\u1ea5t b\u1eb1ng 300% ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y.<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam, th\u00ec \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam \u00edt nh\u1ea5t b\u1eb1ng 30% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/em><\/span><\/p>\n

3. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam th\u00ec ngo\u00e0i vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam 20% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c l\u00e0m v\u00e0o ban ng\u00e0y.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo B\u1ed9 Lu\u1eadt Lao \u0110\u1ed9ng s\u1ed1 10\/2012\/QH13 t\u1ea1i \u0110i\u1ec1u 106 quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>1. L\u00e0m th\u00eam gi\u1edd l\u00e0 kho\u1ea3ng th\u1eddi gian l\u00e0m vi\u1ec7c ngo\u00e0i th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong ph\u00e1p lu\u1eadt, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 ho\u1eb7c theo n\u1ed9i quy lao \u0111\u1ed9ng.<\/em><\/span><\/p>\n

2. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau \u0111\u00e2y:<\/em><\/span><\/p>\n

a) \u0110\u01b0\u1ee3c s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/em><\/span><\/p>\n

b) B\u1ea3o \u0111\u1ea3m s\u1ed1 gi\u1edd l\u00e0m th\u00eam c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng qu\u00e1 50% s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng trong 01 ng\u00e0y, tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng quy \u0111\u1ecbnh l\u00e0m vi\u1ec7c theo tu\u1ea7n th\u00ec t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng v\u00e0 s\u1ed1 gi\u1edd l\u00e0m th\u00eam kh\u00f4ng qu\u00e1 12 gi\u1edd trong 01 ng\u00e0y; kh\u00f4ng qu\u00e1 30 gi\u1edd trong 01 th\u00e1ng v\u00e0 t\u1ed5ng s\u1ed1 kh\u00f4ng qu\u00e1 200 gi\u1edd trong 01 n\u0103m, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c l\u00e0m th\u00eam gi\u1edd kh\u00f4ng qu\u00e1 300 gi\u1edd trong 01 n\u0103m;<\/em><\/span><\/p>\n

c) Sau m\u1ed7i \u0111\u1ee3t l\u00e0m th\u00eam gi\u1edd nhi\u1ec1u ng\u00e0y li\u00ean t\u1ee5c trong th\u00e1ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i b\u1ed1 tr\u00ed \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 cho s\u1ed1 th\u1eddi gian \u0111\u00e3 kh\u00f4ng \u0111\u01b0\u1ee3c ngh\u1ec9.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean th\u00ec vi\u1ec7c l\u00e0m th\u00eam gi\u1edd c\u1ee7a c\u00f4ng nh\u00e2n c\u00f3 m\u1ed9t s\u1ed1 l\u01b0u \u00fd nh\u01b0 sau:<\/span><\/p>\n

– Ng\u01b0\u1eddi s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd khi c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

– S\u1ed1 gi\u1edd l\u00e0m th\u00eam trong m\u1ed9t n\u0103m kh\u00f4ng qu\u00e1 200h tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh th\u00ec \u0111\u01b0\u1ee3c l\u00e0m th\u00eam gi\u1edd kh\u00f4ng qu\u00e1 300 gi\u1edd trong 1 n\u0103m.<\/span><\/p>\n

– Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y th\u01b0\u1eddng \u00edt nh\u1ea5t b\u1eb1ng 150% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ng\u00e0y b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n

– Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n \u00edt nh\u1ea5t b\u1eb1ng 200% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ng\u00e0y b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n

– Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng \u00edt nh\u1ea5t b\u1eb1ng 300% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ng\u00e0y b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n

– Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam th\u00ec \u0111\u01b0\u1ee3c tr\u1ea3 \u00edt nh\u1ea5t b\u1eb1ng 30% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n c\u00f4ng ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng<\/span><\/p>\n

– Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam th\u00ec ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i 4 kho\u1ea3n tr\u00ean v\u00e0 c\u00f4ng th\u00eam 20% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y.<\/span><\/p>\n

2. Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf<\/strong><\/span><\/h2>\n

a. Thu\u1ebf TNDN<\/strong><\/span><\/h3>\n

Th\u00f4ng t\u01b0 78\/2014\/TT-BTC t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2, \u0110i\u1ec3m 2.5 quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

2. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/em><\/span><\/p>\n

2.5. <\/em>Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/em><\/span><\/p>\n

……<\/em><\/span><\/p>\n

b) C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3; Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n; Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/em>\u201d<\/em><\/span><\/p>\n

Theo quy \u0111\u1ecbnh tr\u00ean c\u00e1c kho\u1ea3n chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam cho c\u00f4ng nh\u00e2n vi\u00ean c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/span><\/p>\n

H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb g\u1ed3m:<\/span><\/p>\n

– B\u1ea3ng ch\u1ea5m c\u00f4ng l\u00e0m th\u00eam gi\u1edd.<\/span><\/p>\n

– B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam.<\/span><\/p>\n

b. Thu\u1ebf TNCN<\/strong><\/span><\/h3>\n

Th\u00f4ng t\u01b0 111\/2013\/TT-BTC <\/a>t\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 1, \u0110i\u1ec3m i quy \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>i) Thu nh\u1eadp t\u1eeb ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m vi\u1ec7c trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n

i.1) Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cao h\u01a1n do ph\u1ea3i l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf c\u0103n c\u1ee9 v\u00e0o ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng th\u1ef1c tr\u1ea3 do ph\u1ea3i l\u00e0m \u0111\u00eam, th\u00eam gi\u1edd tr\u1eeb (-) \u0111i m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/em><\/span><\/p>\n

……<\/em><\/span><\/p>\n

i.2) T\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp ph\u1ea3i l\u1eadp b\u1ea3ng k\u00ea ph\u1ea3n \u00e1nh r\u00f5 th\u1eddi gian l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd, kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 th\u00eam do l\u00e0m \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. B\u1ea3ng k\u00ea n\u00e0y \u0111\u01b0\u1ee3c l\u01b0u t\u1ea1i \u0111\u01a1n v\u1ecb tr\u1ea3 thu nh\u1eadp v\u00e0 xu\u1ea5t tr\u00ecnh khi c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan thu\u1ebf.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111inh tr\u00ean:<\/span><\/p>\n

– N\u1ebfu trong n\u0103m ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam kh\u00f4ng qu\u00e1 200h \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p b\u00ecnh th\u01b0\u1eddng v\u00e0 300h \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t th\u00ec thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y, \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/span><\/p>\n

c. H\u1ea1ch to\u00e1n<\/strong><\/span><\/h3>\n

Ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd\u00a0\u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed li\u00ean quan c\u1ee7a ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng trong t\u1eebng b\u1ed9 ph\u1eadn<\/span><\/p>\n

N\u1ee3 TK 642, 154, 622, 627<\/span><\/p>\n

C\u00f3 TK 334<\/span><\/p>\n

Khi chi tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam cho ng\u01b0\u1eddi lao\u00a0\u0111\u1ed9ng:<\/span><\/p>\n

N\u1ee3 TK 334<\/span><\/p>\n

C\u00f3 TK 111, 112<\/span><\/p>\n

M\u1eddi b\u1ea1n tham kh\u1ea3o c\u00e1c b\u00e0i vi\u1ebft li\u00ean quan kh\u00e1c<\/span><\/div>\n
C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/a><\/span><\/div>\n
C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/div>\n
Thu\u1ebf TNCN v\u1edbi thu nh\u1eadp t\u1eeb kinh doanh, ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa<\/a><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 l\u00e0m th\u00eam gi\u1edd v\u00e0\u00a0m\u1ee9c l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd 1. Quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Lao \u0110\u1ed9ng C\u0103n c\u1ee9 theo B\u1ed9 Lu\u1eadt Lao \u0110\u1ed9ng s\u1ed1 10\/2012\/QH13 t\u1ea1i \u0110i\u1ec1u 97 quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam nh\u01b0 sau:..<\/p>\n","protected":false},"author":7,"featured_media":7948,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[922],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7723"}],"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=7723"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/7723\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/7948"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7723"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}