{"id":22634,"date":"2025-02-08T00:35:22","date_gmt":"2025-02-07T17:35:22","guid":{"rendered":"https:\/\/vieclam.net\/blog\/?p=22634"},"modified":"2025-02-08T00:35:26","modified_gmt":"2025-02-07T17:35:26","slug":"luong-gross-la-gi","status":"publish","type":"post","link":"https:\/\/vieclam.net\/blog\/luong-gross-la-gi-22634\/","title":{"rendered":"L\u01b0\u01a1ng gross l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd khi nh\u1eadn l\u01b0\u01a1ng gross"},"content":{"rendered":"\n

L\u01b0\u01a1ng gross l\u00e0 m\u1ed9t kh\u00e1i ni\u1ec7m quan tr\u1ecdng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch trong th\u1ecfa thu\u1eadn lao \u0111\u1ed9ng v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i b\u1ea3n th\u00e2n khi \u0111i l\u00e0m. \u0110\u1ec3 hi\u1ec3u <\/span>l\u01b0\u01a1ng gross l\u00e0 g\u00ec<\/b>, c\u00e1ch t\u00ednh ra sao, m\u1eddi b\u1ea1n h\u00e3y c\u00f9ng <\/span>Vieclam.net<\/b> t\u00ecm hi\u1ec3u chi ti\u1ebft qua b\u00e0i vi\u1ebft sau.<\/span><\/em><\/h2>\n
\"Hi\u1ec3u
Hi\u1ec3u \u0111\u00fang l\u01b0\u01a1ng gross l\u00e0 g\u00ec \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng – Ngu\u1ed3n: Internet<\/figcaption><\/figure>\n

I. L\u01b0\u01a1ng gross l\u00e0 g\u00ec?<\/b><\/h3>\n

L\u01b0\u01a1ng gross l\u00e0 t\u1ed5ng thu nh\u1eadp h\u00e0ng th\u00e1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>, bao g\u1ed3m c\u1ea3 l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ti\u1ec1n ph\u1ee5 c\u1ea5p, hoa h\u1ed3ng,… v\u00e0 ch\u01b0a tr\u1eeb \u0111i c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c c\u0169ng nh\u01b0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3). \u0110<\/span>\u00e2y ch\u01b0a ph\u1ea3i l\u00e0 m\u1ee9c l\u01b0\u01a1ng th\u1ef1c t\u1ebf ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn v\u1ec1, do c\u00f2n ph\u1ea3i kh\u1ea5u tr\u1eeb m\u1ed9t s\u1ed1 kho\u1ea3n ti\u1ec1n k\u1ec3 tr\u00ean.<\/span><\/p>\n

Xem th\u00eam: L\u01b0\u01a1ng theo doanh thu l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh l\u01b0\u01a1ng theo doanh thu<\/a><\/b><\/p>\n

\"T\u00ecm
T\u00ecm hi\u1ec3u kh\u00e1i ni\u1ec7m l\u01b0\u01a1ng gross l\u00e0 g\u00ec – Ngu\u1ed3n: Internet<\/figcaption><\/figure>\n

II. Ph\u00e2n bi\u1ec7t l\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net<\/b><\/h3>\n

Hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c nhau gi\u1eefa l\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net s\u1ebd gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c m\u1ee9c thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh. C\u00f3 th\u1ec3 ph\u00e2n bi\u1ec7t hai lo\u1ea1i l\u01b0\u01a1ng th\u00f4ng qua m\u1ed9t s\u1ed1 ti\u00eau ch\u00ed sau \u0111\u00e2y.<\/span><\/p>\n\n\n\n\n\n\n\n
Ti\u00eau ch\u00ed<\/b><\/td>\nL\u01b0\u01a1ng gross<\/b><\/td>\nL\u01b0\u01a1ng net<\/b><\/td>\n<\/tr>\n
Kh\u00e1i ni\u1ec7m<\/strong><\/td>\nT\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110) \u0111\u01b0\u1ee3c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (NSDL\u0110) chi tr\u1ea3 trong m\u1ed7i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng (ch\u01b0a tr\u1eeb c\u00e1c kho\u1ea3n ti\u1ec1n b\u1ea3o hi\u1ec3m, ti\u1ec1n thu\u1ebf TNCN).<\/span><\/td>\nTi\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf m\u00e0 NL\u0110 nh\u1eadn \u0111\u01b0\u1ee3c trong m\u1ed7i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng, sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/td>\n<\/tr>\n
V\u1ec1 b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf<\/strong><\/td>\nBao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c (BHXH, BHYT, BHTN) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/td>\nKh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n BHXH, BHYT, BHTN, thu\u1ebf TNCN.<\/span><\/td>\n<\/tr>\n
\u01afu \u0111i\u1ec3m<\/strong><\/td>\nT\u1eeb m\u1ee9c l\u01b0\u01a1ng gross, c\u00f3 th\u1ec3 t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ea7n ph\u1ea3i n\u1ed9p.<\/span><\/td>\nNL\u0110 s\u1ebd nh\u1eadn \u0111\u00fang s\u1ed1 ti\u1ec1n \u0111\u00e3 th\u1ecfa thu\u1eadn, trong khi vi\u1ec7c t\u00ednh to\u00e1n v\u00e0 n\u1ed9p b\u1ea3o hi\u1ec3m c\u00f9ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ebd do NSDL\u0110 \u0111\u1ea3m nhi\u1ec7m.<\/span><\/td>\n<\/tr>\n
Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong><\/td>\n\n
    \n
  • NL\u0110 s\u1ebd nh\u1eadn l\u01b0\u01a1ng th\u1ef1c t\u1ebf th\u1ea5p h\u01a1n so v\u1edbi m\u1ee9c l\u01b0\u01a1ng \u0111\u00e3 th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng.\u00a0<\/span><\/li>\n
  • M\u1ea5t th\u1eddi gi\u1ea3n t\u1ef1 t\u00ednh v\u00e0 thanh to\u00e1n c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf TNCN.<\/li>\n<\/ul>\n<\/td>\n
\n