{"id":22923,"date":"2024-11-07T14:46:42","date_gmt":"2024-11-07T07:46:42","guid":{"rendered":"https:\/\/vieclam.net\/blog\/?p=22923"},"modified":"2024-12-09T15:13:39","modified_gmt":"2024-12-09T08:13:39","slug":"luong-net-la-gi","status":"publish","type":"post","link":"https:\/\/vieclam.net\/blog\/luong-net-la-gi-22923\/","title":{"rendered":"L\u01b0\u01a1ng net l\u00e0 g\u00ec ? C\u00e1ch t\u00ednh l\u01b0\u01a1ng net ch\u00ednh x\u00e1c nh\u1ea5t 2025"},"content":{"rendered":"\n<p style=\"text-align: justify;\"><em>Hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m <strong>l\u01b0\u01a1ng net l\u00e0 g\u00ec<\/strong> s\u1ebd gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh to\u00e1n thu nh\u1eadp ch\u00ednh x\u00e1c, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 l\u01b0\u01a1ng b\u1ed5ng trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. Qua b\u00e0i vi\u1ebft n\u00e0y, <strong>Vieclam.net<\/strong> s\u1ebd gi\u1edbi thi\u1ec7u chi ti\u1ebft v\u1ec1 l\u01b0\u01a1ng net v\u00e0 c\u00e1ch t\u00ednh l\u01b0\u01a1ng net \u0111\u1ec3 b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m, c\u0169ng nh\u01b0 \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m c\u1ee7a vi\u1ec7c nh\u1eadn l\u01b0\u01a1ng net.<\/em><\/p>\n<figure id=\"attachment_22935\" aria-describedby=\"caption-attachment-22935\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-22935 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162854\/luong-net-la-gi-1.jpg\" alt=\"Hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m l\u01b0\u01a1ng net l\u00e0 g\u00ec s\u1ebd gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh to\u00e1n thu nh\u1eadp ch\u00ednh x\u00e1c, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162854\/luong-net-la-gi-1.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162854\/luong-net-la-gi-1-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162854\/luong-net-la-gi-1-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162854\/luong-net-la-gi-1-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162854\/luong-net-la-gi-1-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162854\/luong-net-la-gi-1-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22935\" class=\"wp-caption-text\">Hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m l\u01b0\u01a1ng net l\u00e0 g\u00ec s\u1ebd gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh to\u00e1n thu nh\u1eadp ch\u00ednh x\u00e1c, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i<\/figcaption><\/figure>\n<h3><strong>I. L\u01b0\u01a1ng net l\u00e0 g\u00ec?<\/strong><\/h3>\n<p style=\"text-align: justify;\">L\u01b0\u01a1ng net (l\u01b0\u01a1ng th\u1ef1c nh\u1eadn) l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c s\u1ef1 nh\u1eadn \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c (nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p) t\u1eeb l\u01b0\u01a1ng gross (l\u01b0\u01a1ng tr\u01b0\u1edbc thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n tr\u1eeb).<\/p>\n<figure id=\"attachment_22936\" aria-describedby=\"caption-attachment-22936\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-22936 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162902\/luong-net-la-gi-2.jpg\" alt=\"L\u01b0\u01a1ng net l\u00e0 kho\u1ea3n thu nh\u1eadp th\u1ef1c nh\u1eadn sau khi \u0111\u00e3 tr\u1eeb h\u1ebft c\u00e1c kho\u1ea3n thu\u1ebf, b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00e1c\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162902\/luong-net-la-gi-2.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162902\/luong-net-la-gi-2-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162902\/luong-net-la-gi-2-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162902\/luong-net-la-gi-2-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162902\/luong-net-la-gi-2-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162902\/luong-net-la-gi-2-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22936\" class=\"wp-caption-text\">L\u01b0\u01a1ng net l\u00e0 thu nh\u1eadp th\u1ef1c nh\u1eadn sau khi tr\u1eeb thu\u1ebf, b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00e1c<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><strong>II. Ph\u00e2n bi\u1ec7t l\u01b0\u01a1ng net v\u1edbi l\u01b0\u01a1ng gross<\/strong><\/h3>\n<figure id=\"attachment_22937\" aria-describedby=\"caption-attachment-22937\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-22937 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162912\/luong-net-la-gi-3.jpg\" alt=\"C\u1ea7n ph\u00e2n bi\u1ec7t l\u01b0\u01a1ng net v\u1edbi l\u01b0\u01a1ng gross\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162912\/luong-net-la-gi-3.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162912\/luong-net-la-gi-3-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162912\/luong-net-la-gi-3-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162912\/luong-net-la-gi-3-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162912\/luong-net-la-gi-3-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162912\/luong-net-la-gi-3-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22937\" class=\"wp-caption-text\">C\u1ea7n ph\u00e2n bi\u1ec7t l\u01b0\u01a1ng net v\u1edbi l\u01b0\u01a1ng gross<\/figcaption><\/figure>\n<p style=\"text-align: justify;\">L\u01b0\u01a1ng net v\u00e0 l\u01b0\u01a1ng gross l\u00e0 hai kh\u00e1i ni\u1ec7m quan tr\u1ecdng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n n\u1eafm r\u00f5 trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. L\u01b0\u01a1ng gross l\u00e0 t\u1ed5ng thu nh\u1eadp m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c k\u00fd k\u1ebft trong h\u1ee3p \u0111\u1ed3ng, trong khi l\u01b0\u01a1ng net l\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf m\u00e0 h\u1ecd nh\u1eadn \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m. Hi\u1ec3u r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 c\u00e1i nh\u00ecn t\u1ed5ng qu\u00e1t h\u01a1n v\u1ec1 t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u00eau h\u1ee3p l\u00fd.<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 26.1539%; text-align: center;\">\n<p><strong>Ti\u00eau ch\u00ed<\/strong><\/p>\n<\/td>\n<td style=\"width: 39.829%; text-align: center;\">\n<p><strong>L\u01b0\u01a1ng gross<\/strong><\/p>\n<\/td>\n<td style=\"width: 32.8205%; text-align: center;\">\n<p><strong>L\u01b0\u01a1ng net<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1539%; text-align: justify;\">\n<p><strong>\u0110\u1ecbnh ngh\u0129a<\/strong><\/p>\n<\/td>\n<td style=\"width: 39.829%; text-align: justify;\">\n<p>L\u01b0\u01a1ng gross l\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u00ed nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n<p>L\u01b0\u01a1ng gross l\u00e0 m\u1ee9c l\u01b0\u01a1ng m\u00e0 doanh nghi\u1ec7p chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1a tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i tr\u1ee3 c\u1ea5p, th\u01b0\u1edfng.<\/p>\n<\/td>\n<td style=\"width: 32.8205%; text-align: justify;\">\n<p>L\u01b0\u01a1ng net l\u00e0 l\u01b0\u01a1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf. Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i t\u1ef1 t\u00ednh c\u00e1c kho\u1ea3n ph\u00ed ph\u1ea3i n\u1ed9p m\u00e0 c\u00f4ng ty s\u1ebd tr\u1ef1c ti\u1ebfp tr\u1eeb ra t\u1eeb l\u01b0\u01a1ng gross, v\u00e0 s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i ch\u00ednh l\u00e0 l\u01b0\u01a1ng net.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1539%; text-align: justify;\">\n<p><strong>Bao g\u1ed3m<\/strong><\/p>\n<\/td>\n<td style=\"width: 39.829%; text-align: justify;\">\n<p>L\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p, th\u01b0\u1edfng&#8230;<\/p>\n<\/td>\n<td style=\"width: 32.8205%; text-align: justify;\">\n<p>L\u01b0\u01a1ng Gross &#8211; (B\u1ea3o hi\u1ec3m + Thu\u1ebf TNCN)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1539%; text-align: justify;\"><strong>S\u1eed d\u1ee5ng trong h\u1ee3p \u0111\u1ed3ng<\/strong><\/td>\n<td style=\"width: 39.829%; text-align: justify;\">\n<p>Th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/p>\n<\/td>\n<td style=\"width: 32.8205%; text-align: justify;\">\n<p>Kh\u00f4ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1539%; text-align: justify;\">\n<p><strong>T\u00ednh ch\u1ea5t<\/strong><\/p>\n<\/td>\n<td style=\"width: 39.829%; text-align: justify;\">\n<p>Con s\u1ed1 d\u00f9ng \u0111\u1ec3 t\u00ednh to\u00e1n kh\u1ea5u tr\u1eeb<\/p>\n<\/td>\n<td style=\"width: 32.8205%; text-align: justify;\">\n<p>Kho\u1ea3n ti\u1ec1n th\u1ef1c nh\u1eadn<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.1539%; text-align: justify;\">\n<p style=\"text-align: justify;\"><strong>Ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m t\u00ednh to\u00e1n &amp; n\u1ed9p b\u1ea3o hi\u1ec3m, thu\u1ebf<\/strong><\/p>\n<\/td>\n<td style=\"width: 39.829%; text-align: justify;\">\n<p>Doanh nghi\u1ec7p<\/p>\n<\/td>\n<td style=\"width: 32.8205%; text-align: justify;\">\n<p>Doanh nghi\u1ec7p<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div data-zone-id=\"0\" data-line-index=\"6\" data-line=\"true\"><strong>Xem th\u00eam:\u00a0<a href=\"https:\/\/vieclam.net\/blog\/cach-tra-loi-muc-luong-mong-muon-khi-phong-van-6198\/\">5 C\u00e1ch tr\u1ea3 l\u1eddi m\u1ee9c l\u01b0\u01a1ng mong mu\u1ed1n khi ph\u1ecfng v\u1ea5n kh\u00e9o l\u00e9o v\u00e0 hi\u1ec7u qu\u1ea3\u00a0<\/a><\/strong><\/div>\n<h3 style=\"text-align: justify;\"><strong>III. H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh l\u01b0\u01a1ng net ch\u00ednh x\u00e1c nh\u1ea5t<\/strong><\/h3>\n<div class=\"ChatMessage_chatMessage__xkgHx\" data-complete=\"true\">\n<div class=\"ChatMessage_messageRow__DHlnq\">\n<div class=\"ChatMessage_messageWrapper__4Ugd6\">\n<div class=\"Message_rowWithFooter__FShU6\">\n<div class=\"Message_row__ug_UU\">\n<div class=\"Message_messageBubbleWrapper__sEq8z\">\n<div class=\"Message_leftSideMessageBubble__VPdk6\">\n<div class=\"Markdown_markdownContainer__Tz3HQ\">\n<p>\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh l\u01b0\u01a1ng net t\u1eeb l\u01b0\u01a1ng gross, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1eeb, bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch t\u00ednh l\u01b0\u01a1ng net, m\u1eddi b\u1ea1n tham kh\u1ea3o:<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"text-align: justify;\"><strong>1. C\u00f4ng th\u1ee9c v\u00e0 c\u00e1c kh\u00e1c ni\u1ec7m\u00a0<\/strong><\/h4>\n<p style=\"text-align: justify;\">C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng net:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\">L\u01b0\u01a1ng net = L\u01b0\u01a1ng gross \u2013 (BHXH + BHTN + BHYT) \u2013 Thu\u1ebf TNCN (n\u1ebfu c\u00f3)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>L\u01b0\u01a1ng Gross: <\/strong>T\u1ed5ng thu nh\u1eadp h\u00e0ng th\u00e1ng, bao g\u1ed3m l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng&#8230;<\/li>\n<li><strong>BHXH: <\/strong>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (8% l\u01b0\u01a1ng gross)<\/li>\n<li><strong>BHTN: <\/strong>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (1% l\u01b0\u01a1ng gross)<\/li>\n<li><strong>BHYT:<\/strong> B\u1ea3o hi\u1ec3m y t\u1ebf (1.5% l\u01b0\u01a1ng gross)<\/li>\n<li><strong>Thu\u1ebf TNCN:<\/strong> Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf TNCN: <\/strong><\/p>\n<p style=\"text-align: center;\">Thu\u1ebf TNCN = Thu nh\u1eadp t\u00ednh thu\u1ebf x b\u1eadc thu\u1ebf su\u1ea5t\u00a0<\/p>\n<p style=\"text-align: justify;\"><strong>C\u00f4ng th\u1ee9c t\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf: <\/strong>\u00a0<\/p>\n<p style=\"text-align: center;\">T\u1ed5ng thu nh\u1eadp t\u00ednh thu\u1ebf = T\u1ed5ng thu nh\u1eadp (Gross) \u2013 C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb \u1edf \u0111\u00e2y ch\u00ednh l\u00e0 t\u1ed5ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m)<\/p>\n<figure id=\"attachment_22938\" aria-describedby=\"caption-attachment-22938\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-22938 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162922\/luong-net-la-gi-4.jpg\" alt=\"N\u1ebfu n\u1eafm c\u00f4ng th\u1ee9c, b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng t\u00ednh l\u01b0\u01a1ng net t\u1eeb gross\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162922\/luong-net-la-gi-4.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162922\/luong-net-la-gi-4-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162922\/luong-net-la-gi-4-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162922\/luong-net-la-gi-4-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162922\/luong-net-la-gi-4-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162922\/luong-net-la-gi-4-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22938\" class=\"wp-caption-text\">N\u1ebfu n\u1eafm c\u00f4ng th\u1ee9c, b\u1ea1n c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng t\u00ednh l\u01b0\u01a1ng net t\u1eeb gross<\/figcaption><\/figure>\n<h4 style=\"text-align: justify;\"><strong>2. V\u00ed d\u1ee5 chi ti\u1ebft c\u00e1ch t\u00ednh l\u01b0\u01a1ng net<\/strong><\/h4>\n<p style=\"text-align: justify;\">Gi\u1ea3 s\u1eed m\u1ee9c l\u01b0\u01a1ng gross c\u1ee7a b\u1ea1n l\u00e0 20.000.000 VN\u0110, b\u1ea1n c\u00f3 th\u1ec3 t\u00ednh l\u01b0\u01a1ng net theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 1:<\/strong> T\u00ednh c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li>BHXH: 20.000.000 x 8% = 1.600.000 VN\u0110<\/li>\n<li>BHYT: 20.000.000 x 1.5% = 300.000 VN\u0110<\/li>\n<li>BHTN: 20.000.000 x 1% = 200.000 VN\u0110<\/li>\n<\/ul>\n<p>=&gt; T\u1ed5ng b\u1ea3o hi\u1ec3m: 2.100.000 VN\u0110<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 2:<\/strong> T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf:<\/p>\n<ul style=\"text-align: justify;\">\n<li>T\u1ed5ng thu nh\u1eadp: 20.000.000 VN\u0110<\/li>\n<li>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh b\u1ea3n th\u00e2n: 11.000.000 VN\u0110<\/li>\n<li>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 4.400.000 VN\u0110<\/li>\n<li>T\u1ed5ng b\u1ea3o hi\u1ec3m: 2.100.000 VN\u0110<\/li>\n<\/ul>\n<p>=&gt; Thu nh\u1eadp t\u00ednh thu\u1ebf: 20.000.000 &#8211; 11.000.000 &#8211; 4.400.000 &#8211; 2.100.000 = 2.500.000 VND<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 3:<\/strong> X\u00e1c \u0111\u1ecbnh b\u1eadc thu\u1ebf TNCN<\/p>\n<p style=\"text-align: justify;\">Sau khi t\u00ednh \u0111\u01b0\u1ee3c thu nh\u1eadp t\u00ednh thu\u1ebf, b\u1ea1n x\u00e1c \u0111\u1ecbnh b\u1eadc thu\u1ebf d\u1ef1a tr\u00ean b\u1ea3ng b\u00ean d\u01b0\u1edbi:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>B\u1eadc<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng (tri\u1ec7u \u0111\u1ed3ng)<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Thu\u1ebf su\u1ea5t<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>1<\/p>\n<\/td>\n<td>\n<p>\u0110\u1ebfn 05<\/p>\n<\/td>\n<td>\n<p>5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2<\/p>\n<\/td>\n<td>\n<p>Tr\u00ean 05 \u0111\u1ebfn 10<\/p>\n<\/td>\n<td>\n<p>10%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3<\/p>\n<\/td>\n<td>\n<p>Tr\u00ean 10 \u0111\u1ebfn 18<\/p>\n<\/td>\n<td>\n<p>15%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4<\/p>\n<\/td>\n<td>\n<p>Tr\u00ean 18 \u0111\u1ebfn 32<\/p>\n<\/td>\n<td>\n<p>20%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>5<\/p>\n<\/td>\n<td>\n<p>Tr\u00ean 32 \u0111\u1ebfn 52<\/p>\n<\/td>\n<td>\n<p>25%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6<\/p>\n<\/td>\n<td>\n<p>Tr\u00ean 52 \u0111\u1ebfn 80<\/p>\n<\/td>\n<td>\n<p>30%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>7<\/p>\n<\/td>\n<td>\n<p>Tr\u00ean 80<\/p>\n<\/td>\n<td>\n<p>35%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Thu nh\u1eadp t\u00ednh thu\u1ebf 2.500.000 VN\u0110 thu\u1ed9c b\u1eadc 1 l\u00e0 5%.<\/p>\n<p style=\"text-align: justify;\">=&gt; <strong>Thu\u1ebf TNCN<\/strong> = 2.500.000 x 5% = 125.000 VND<\/p>\n<p style=\"text-align: justify;\"><strong>B\u01b0\u1edbc 4:<\/strong> T\u00ednh l\u01b0\u01a1ng net<\/p>\n<p style=\"text-align: justify;\">L\u01b0\u01a1ng net = 20.000.000 &#8211; 2.100.000 &#8211; 125.000 = 17.775.000 VN\u0110<\/p>\n<p style=\"text-align: justify;\"><strong>K\u1ebft lu\u1eadn:<\/strong> V\u1edbi l\u01b0\u01a1ng gross 20.000.000 VN\u0110, b\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c l\u01b0\u01a1ng net l\u00e0 17.775.000 VND sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf TNCN.<\/p>\n<p><strong>Xem th\u00eam:\u00a0<a href=\"https:\/\/muaban.net\/blog\/mau-bang-luong-nhan-vien-516204\/\" target=\"_blank\" rel=\"nofollow noopener\">9 M\u00e2\u0303u ba\u0309ng l\u01b0\u01a1ng nh\u00e2n vi\u00ean \u0111\u00e2\u0300y \u0111u\u0309 va\u0300 chi ti\u00ea\u0301t nh\u00e2\u0301t hi\u00ea\u0323n nay<\/a><\/strong><\/p>\n<h3 style=\"text-align: justify;\"><strong>IV. \u01afu v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m khi l\u1ef1a ch\u1ecdn l\u01b0\u01a1ng net<\/strong><\/h3>\n<p style=\"text-align: justify;\">Vi\u1ec7c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c nh\u1eadn l\u01b0\u01a1ng net hay l\u01b0\u01a1ng gross lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan t\u00e2m b\u1edfi c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p. M\u1ed7i h\u00ecnh th\u1ee9c \u0111\u1ec1u c\u00f3 nh\u1eefng \u01b0u \u0111i\u1ec3m v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u1ea3 hai b\u00ean.<\/p>\n<h4 style=\"text-align: justify;\"><strong>1. L\u1ee3i \u00edch khi nh\u1eadn \u0111\u01b0\u1ee3c l\u01b0\u01a1ng net<\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n:\n<ul>\n<li>Kh\u00f4ng c\u1ea7n lo l\u1eafng v\u1ec1 c\u00e1c kho\u1ea3n thu\u1ebf, b\u1ea3o hi\u1ec3m h\u00e0ng th\u00e1ng v\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ty tr\u1eeb tr\u01b0\u1edbc.<\/li>\n<li>D\u1ec5 d\u00e0ng ki\u1ec3m so\u00e1t t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n, gi\u00fap l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u00eau hi\u1ec7u qu\u1ea3.<\/li>\n<\/ul>\n<\/li>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p:\n<ul>\n<li>D\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd qu\u1ef9 l\u01b0\u01a1ng v\u00ec \u0111\u00e3 th\u1ed1ng nh\u1ea5t kho\u1ea3n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li>T\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i \u0111\u1ec3 doanh nghi\u1ec7p h\u1ed7 tr\u1ee3 v\u1ec1 b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf cho nh\u00e2n vi\u00ean.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_22939\" aria-describedby=\"caption-attachment-22939\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-22939 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162931\/luong-net-la-gi-5.jpg\" alt=\"Vi\u1ec7c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c nh\u1eadn l\u01b0\u01a1ng net hay l\u01b0\u01a1ng gross lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan t\u00e2m\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162931\/luong-net-la-gi-5.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162931\/luong-net-la-gi-5-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162931\/luong-net-la-gi-5-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162931\/luong-net-la-gi-5-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162931\/luong-net-la-gi-5-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162931\/luong-net-la-gi-5-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22939\" class=\"wp-caption-text\">Vi\u1ec7c l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c nh\u1eadn l\u01b0\u01a1ng net hay l\u01b0\u01a1ng gross lu\u00f4n l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c quan t\u00e2m<\/figcaption><\/figure>\n<h4 style=\"text-align: justify;\"><strong>2. Nh\u01b0\u1ee3c \u0111i\u1ec3m khi nh\u1eadn l\u01b0\u01a1ng net<\/strong><\/h4>\n<ul style=\"text-align: justify;\">\n<li>\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n:\n<ul>\n<li>C\u00f3 th\u1ec3 g\u1eb7p kh\u00f3 kh\u0103n trong vi\u1ec7c x\u00e1c minh chi ti\u1ebft c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf \u0111\u00e3 n\u1ed9p.<\/li>\n<li>M\u1ea5t kh\u1ea3 n\u0103ng t\u1ef1 ki\u1ec3m so\u00e1t tr\u1ef1c ti\u1ebfp c\u00e1c kho\u1ea3n ph\u00ed ph\u00e1t sinh.<\/li>\n<\/ul>\n<\/li>\n<li>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p:\n<ul>\n<li>T\u1ed1n th\u00eam chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c cho c\u00e1c kho\u1ea3n tr\u1eeb t\u1eeb l\u01b0\u01a1ng gross.<\/li>\n<li>T\u0103ng tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c khai b\u00e1o thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_22940\" aria-describedby=\"caption-attachment-22940\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-22940 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162940\/luong-net-la-gi-6.jpg\" alt=\"Nh\u1eadn l\u01b0\u01a1ng net c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 b\u1ea5t l\u1ee3i\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162940\/luong-net-la-gi-6.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162940\/luong-net-la-gi-6-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162940\/luong-net-la-gi-6-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162940\/luong-net-la-gi-6-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162940\/luong-net-la-gi-6-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162940\/luong-net-la-gi-6-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22940\" class=\"wp-caption-text\">Nh\u1eadn l\u01b0\u01a1ng net c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 b\u1ea5t l\u1ee3i<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><strong>V. Ki\u1ebfn th\u1ee9c c\u1ea7n bi\u1ebft khi nh\u1eadn l\u01b0\u01a1ng net<\/strong><\/h3>\n<p style=\"text-align: justify;\">Khi nh\u1eadn l\u01b0\u01a1ng net, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n n\u1eafm r\u00f5 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p (n\u1ebfu c\u00f3) v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed ph\u1ea3i \u0111\u00f3ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh, tr\u00e1nh nh\u1eefng tranh ch\u1ea5p kh\u00f4ng \u0111\u00e1ng c\u00f3.<\/p>\n<h4 style=\"text-align: justify;\"><strong>1. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p c\u1ee7a l\u01b0\u01a1ng net<\/strong><\/h4>\n<p style=\"text-align: justify;\">L\u01b0\u01a1ng net th\u01b0\u1eddng l\u00e0 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Tuy nhi\u00ean, l\u01b0\u01a1ng net ch\u01b0a h\u1eb3n \u0111\u00e3 l\u00e0 to\u00e0n b\u1ed9 ph\u1ea7n l\u01b0\u01a1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c. Ngo\u00e0i l\u01b0\u01a1ng net, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 nh\u1eadn th\u00eam c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00e1c t\u00f9y thu\u1ed9c v\u00e0o th\u1ecfa thu\u1eadn v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Ti\u1ec1n x\u0103ng xe<\/li>\n<li>Ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i<\/li>\n<li>Ti\u1ec1n \u0103n tr\u01b0a<\/li>\n<li>Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd<\/li>\n<li>Ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m<\/li>\n<li>Ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean<\/li>\n<\/ul>\n<figure id=\"attachment_22941\" aria-describedby=\"caption-attachment-22941\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-22941 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162949\/luong-net-la-gi-7.jpg\" alt=\"L\u01b0\u01a1ng net ch\u01b0a h\u1eb3n \u0111\u00e3 l\u00e0 to\u00e0n b\u1ed9 ph\u1ea7n l\u01b0\u01a1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c.\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162949\/luong-net-la-gi-7.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162949\/luong-net-la-gi-7-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162949\/luong-net-la-gi-7-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162949\/luong-net-la-gi-7-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162949\/luong-net-la-gi-7-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162949\/luong-net-la-gi-7-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22941\" class=\"wp-caption-text\">L\u01b0\u01a1ng net ch\u01b0a h\u1eb3n \u0111\u00e3 l\u00e0 to\u00e0n b\u1ed9 ph\u1ea7n l\u01b0\u01a1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c<\/figcaption><\/figure>\n<h4 style=\"text-align: justify;\"><strong>2. C\u00e1c kho\u1ea3n ph\u00ed m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng<\/strong><\/h4>\n<p style=\"text-align: justify;\">Khi nh\u1eadn l\u01b0\u01a1ng net, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn ph\u1ea3i \u0111\u00f3ng m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, bao g\u1ed3m:<\/p>\n<ul style=\"text-align: justify;\">\n<li>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH): 8% l\u01b0\u01a1ng gross, do ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng.<\/li>\n<li>B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT): 1.5% l\u01b0\u01a1ng gross, do ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng.<\/li>\n<li>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN): 1% l\u01b0\u01a1ng gross, do ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng.<\/li>\n<li>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): \u0110\u01b0\u1ee3c t\u00ednh theo b\u1eadc thu nh\u1eadp sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb (n\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>L\u01b0u<\/strong> <strong>\u00fd<\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>M\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh d\u1ef1a tr\u00ean l\u01b0\u01a1ng gross ch\u1ee9 kh\u00f4ng ph\u1ea3i l\u01b0\u01a1ng net.<\/li>\n<li>Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng ph\u1ea7n b\u1ea3o hi\u1ec3m c\u1ee7a m\u00ecnh v\u00e0 n\u1ed9p t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n th\u01b0\u1eddng xuy\u00ean ki\u1ec3m tra vi\u1ec7c \u0111\u00f3ng BHXH h\u00e0ng th\u00e1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang cam k\u1ebft v\u00e0 kh\u00f4ng b\u1ecb thi\u1ec7t th\u00f2i v\u1ec1 quy\u1ec1n l\u1ee3i.<\/li>\n<\/ul>\n<figure id=\"attachment_22942\" aria-describedby=\"caption-attachment-22942\" style=\"width: 800px\" class=\"wp-caption alignnone\"><img decoding=\"async\" class=\"wp-image-22942 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162957\/luong-net-la-gi-8.jpg\" alt=\"Khi nh\u1eadn l\u01b0\u01a1ng net, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn ph\u1ea3i \u0111\u00f3ng m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed b\u1eaft bu\u1ed9c\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162957\/luong-net-la-gi-8.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162957\/luong-net-la-gi-8-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162957\/luong-net-la-gi-8-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162957\/luong-net-la-gi-8-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162957\/luong-net-la-gi-8-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/10\/31162957\/luong-net-la-gi-8-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-22942\" class=\"wp-caption-text\">Khi nh\u1eadn l\u01b0\u01a1ng net, ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn ph\u1ea3i \u0111\u00f3ng m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00ed b\u1eaft bu\u1ed9c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><em>Nh\u01b0 v\u1eady, b\u00e0i vi\u1ebft \u0111\u00e3 cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin <a href=\"https:\/\/vieclam.net\/blog\/uong-net-la-gi-22923\/\" target=\"_blank\" rel=\"noopener\"><strong>l\u01b0\u01a1ng net l\u00e0 g\u00ec<\/strong><\/a> v\u00e0 c\u00e1ch t\u00ednh l\u01b0\u01a1ng net chi ti\u1ebft. Hy v\u1ecdng b\u1ea1n \u0111\u00e3 hi\u1ec3u nh\u1eefng l\u1ee3i \u00edch v\u00e0 b\u1ea5t l\u1ee3i c\u1ee7a h\u00ecnh th\u1ee9c l\u01b0\u01a1ng n\u00e0y \u0111\u1ec3 \u0111\u01b0a ra l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p khi deal l\u01b0\u01a1ng v\u1edbi c\u00f4ng ty. \u0110\u1eebng qu\u00ean th\u01b0\u1eddng xuy\u00ean gh\u00e9 th\u0103m <strong><a href=\"https:\/\/vieclam.net\/\" target=\"_blank\" rel=\"noopener\">Vieclam.net<\/a><\/strong> \u0111\u1ec3 c\u1eadp nh\u1eadt th\u00eam nhi\u1ec1u th\u00f4ng tin b\u1ed5 \u00edch kh\u00e1c.<\/em><\/p>\n<p style=\"text-align: right;\"><strong>Ngu\u1ed3n tham kh\u1ea3o:<\/strong> T\u1ed5ng h\u1ee3p<\/p>\n<p><strong>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/vieclam.net\/blog\/ghosting-la-gi-15387\/\" target=\"_blank\" rel=\"noopener\"><strong>Ghosting l\u00e0 g\u00ec? N\u1ed7i \u00e1m \u1ea3nh c\u1ee7a c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng v\u00e0 \u1ee9ng vi\u00ean<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/vieclam.net\/blog\/1-nghe-cho-chin-con-hon-9-nghe-6053\/\" target=\"_blank\" rel=\"noopener\"><strong>1 ngh\u1ec1 cho ch\u00edn c\u00f2n h\u01a1n 9 ngh\u1ec1\u201d li\u1ec7u c\u00f3 c\u00f2n ph\u00f9 h\u1ee3p<\/strong><\/a><\/li>\n<li><a href=\"https:\/\/vieclam.net\/blog\/stt-hay-ve-tinh-than-dong-doi-6423\/\" target=\"_blank\" rel=\"noopener\"><strong>Nh\u1eefng c\u00e2u n\u00f3i, STT hay v\u1ec1 tinh th\u1ea7n \u0111\u1ed3ng \u0111\u1ed9i gi\u00fap \u0111\u1ed3ng nghi\u1ec7p kh\u0103ng kh\u00edt<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u1ec3u r\u00f5 kh\u00e1i ni\u1ec7m l\u01b0\u01a1ng net l\u00e0 g\u00ec s\u1ebd gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u00ednh to\u00e1n thu nh\u1eadp ch\u00ednh x\u00e1c, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 l\u01b0\u01a1ng b\u1ed5ng trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c. Qua b\u00e0i vi\u1ebft n\u00e0y, Vieclam.net s\u1ebd gi\u1edbi thi\u1ec7u chi ti\u1ebft v\u1ec1 l\u01b0\u01a1ng net v\u00e0 c\u00e1ch t\u00ednh l\u01b0\u01a1ng net \u0111\u1ec3 b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn r\u00f5 [&hellip;]<\/p>\n","protected":false},"author":38,"featured_media":22985,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","footnotes":""},"categories":[4,9],"tags":[],"class_list":{"0":"post-22923","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-meo-tim-viec","8":"category-quyen-loi-can-biet"},"acf":[],"featured_image_src":"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/06101746\/luong-net-la-gi.jpg","author_info":{"display_name":"T\u0103ng T\u00fa H\u00e0","author_link":"https:\/\/vieclam.net\/blog\/author\/ha-tang\/"},"_links":{"self":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts\/22923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/users\/38"}],"replies":[{"embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/comments?post=22923"}],"version-history":[{"count":12,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts\/22923\/revisions"}],"predecessor-version":[{"id":23079,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts\/22923\/revisions\/23079"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/media\/22985"}],"wp:attachment":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/media?parent=22923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/categories?post=22923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/tags?post=22923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}