{"id":14958,"date":"2026-08-14T17:19:58","date_gmt":"2026-08-14T10:19:58","guid":{"rendered":"https:\/\/arito.vn\/?p=14958"},"modified":"2026-10-18T12:10:42","modified_gmt":"2026-10-18T05:10:42","slug":"quan-tri-nhan-su-la-gi","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quan-tri-nhan-su-la-gi\/","title":{"rendered":"Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u00e0 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1: kh\u00e1c nhau \u1edf \u0111\u00e2u, ph\u1ea3i l\u00e0m g\u00ec"},"content":{"rendered":"

Ph\u1ea7n l\u1edbn c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi l\u00e0m nh\u00e2n s\u1ef1 \u1edf Vi\u1ec7t Nam kh\u00f4ng ph\u1ea3i x\u00e2y d\u1ef1ng v\u0103n h\u00f3a doanh nghi\u1ec7p, m\u00e0 l\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 \u0111\u1ee7 c\u00e1c ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u00f3 th\u1eddi h\u1ea1n<\/strong>. Thi\u1ebfu m\u1ed9t quy\u1ec3n s\u1ed5, thi\u1ebfu m\u1ed9t quy ch\u1ebf, l\u00e0 m\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 ho\u1eb7c l\u00e0 m\u1ea5t c\u0103n c\u1ee9 khi ph\u1ea3i ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/p>\n

B\u00e0i vi\u1ebft ph\u00e2n bi\u1ec7t qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u1edbi qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, li\u1ec7t k\u00ea b\u1ea3y ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c k\u00e8m th\u1eddi h\u1ea1n v\u00e0 m\u1ee9c ph\u1ea1t, c\u1eadp nh\u1eadt c\u00e1c m\u1ee9c 2026, v\u00e0 \u0111\u01b0a c\u00e1c ch\u1ec9 s\u1ed1 \u0111\u1ec3 \u0111o.<\/p>\n

Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u00e0 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 kh\u00e1c nhau \u1edf \u0111\u00e2u?<\/h2>\n

Hai thu\u1eadt ng\u1eef n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng l\u1eabn nhau trong th\u1ef1c t\u1ebf, nh\u01b0ng ch\u1ec9 ph\u1ea1m vi kh\u00e1c nhau.<\/p>\n\n\n\n\n\n\n\n\n\n\n
<\/td>\nQu\u1ea3n l\u00fd nh\u00e2n s\u1ef1<\/strong><\/td>\nQu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Ph\u1ea1m vi<\/strong><\/td>\nC\u00f4ng vi\u1ec7c v\u1eadn h\u00e0nh h\u1eb1ng ng\u00e0y<\/td>\nChi\u1ebfn l\u01b0\u1ee3c v\u00e0 ch\u00ednh s\u00e1ch v\u1ec1 con ng\u01b0\u1eddi<\/td>\n<\/tr>\n
C\u00e2u h\u1ecfi tr\u1ea3 l\u1eddi<\/strong><\/td>\nL\u00e0m \u0111\u00fang vi\u1ec7c ph\u1ea3i l\u00e0m kh\u00f4ng<\/td>\nC\u00f3 \u0111\u00fang ng\u01b0\u1eddi cho vi\u1ec7c c\u1ea7n l\u00e0m kh\u00f4ng<\/td>\n<\/tr>\n
N\u1ed9i dung ch\u00ednh<\/strong><\/td>\nH\u1ed3 s\u01a1, h\u1ee3p \u0111\u1ed3ng, ch\u1ea5m c\u00f4ng, l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, ngh\u1ec9 ph\u00e9p<\/td>\nHo\u1ea1ch \u0111\u1ecbnh nh\u00e2n l\u1ef1c, ch\u00ednh s\u00e1ch l\u01b0\u01a1ng, ph\u00e1t tri\u1ec3n, k\u1ebf th\u1eeba<\/td>\n<\/tr>\n
Vision<\/strong><\/td>\nTheo th\u00e1ng, theo k\u1ef3<\/td>\nTheo n\u0103m, nhi\u1ec1u n\u0103m<\/td>\n<\/tr>\n
Th\u01b0\u1edbc \u0111o<\/strong><\/td>\nL\u00e0m \u0111\u1ee7, l\u00e0m \u0111\u00fang h\u1ea1n, kh\u00f4ng sai s\u00f3t<\/td>\nT\u1ef7 l\u1ec7 gi\u1eef ng\u01b0\u1eddi, ch\u1ea5t l\u01b0\u1ee3ng tuy\u1ec3n d\u1ee5ng, n\u0103ng su\u1ea5t<\/td>\n<\/tr>\n
Ai th\u01b0\u1eddng l\u00e0m<\/strong><\/td>\nChuy\u00ean vi\u00ean nh\u00e2n s\u1ef1, h\u00e0nh ch\u00ednh nh\u00e2n s\u1ef1<\/td>\nTr\u01b0\u1edfng ph\u00f2ng nh\u00e2n s\u1ef1, ban gi\u00e1m \u0111\u1ed1c<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch hi\u1ec3u g\u1ecdn:<\/strong> qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 l\u00e0 v\u1eadn h\u00e0nh \u0111\u00fang<\/strong>, qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 l\u00e0 quy\u1ebft \u0111\u1ecbnh \u0111\u00fang<\/strong>.<\/p>\n

\u0110i\u1ec1u quan tr\u1ecdng v\u1ec1 quan h\u1ec7 gi\u1eefa hai ph\u1ea7n:<\/strong> qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 kh\u00f4ng thay th\u1ebf \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1. Doanh nghi\u1ec7p c\u00f3 chi\u1ebfn l\u01b0\u1ee3c nh\u00e2n s\u1ef1 t\u1ed1t m\u00e0 thi\u1ebfu s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng th\u00ec v\u1eabn b\u1ecb ph\u1ea1t.<\/p>\n

V\u00e0 ng\u01b0\u1ee3c l\u1ea1i:<\/strong> l\u00e0m \u0111\u1ee7 ngh\u0129a v\u1ee5 h\u1ed3 s\u01a1 m\u00e0 kh\u00f4ng c\u00f3 ch\u00ednh s\u00e1ch l\u01b0\u01a1ng h\u1ee3p l\u00fd th\u00ec ng\u01b0\u1eddi gi\u1ecfi v\u1eabn r\u1eddi \u0111i.<\/p>\n

\"Qu\u1ea3n<\/p>\n

B\u1ea3y ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd b\u1eaft bu\u1ed9c<\/h2>\n

Ph\u1ea7n n\u00e0y b\u1ea3n c\u0169 kh\u00f4ng c\u00f3, v\u00e0 l\u00e0 ph\u1ea7n c\u00f3 h\u1eadu qu\u1ea3 c\u1ee5 th\u1ec3 nh\u1ea5t.<\/p>\n

1. S\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng<\/h3>\n\n\n\n\n\n\n\n
Content<\/td>\nQuy \u0111\u1ecbnh<\/td>\n<\/tr>\n<\/thead>\n
Th\u1eddi h\u1ea1n l\u1eadp<\/strong><\/td>\nTrong 30 ng\u00e0y<\/strong> k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng<\/td>\n<\/tr>\n
L\u1eadp \u1edf \u0111\u00e2u<\/td>\nN\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n<\/td>\n<\/tr>\n
M\u1ee9c ph\u1ea1t<\/strong><\/td>\n10 \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng<\/strong> v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u1eb1ng m\u1ed9t n\u1eeda<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho c\u1ea3 ba tr\u01b0\u1eddng h\u1ee3p:<\/strong> kh\u00f4ng l\u1eadp s\u1ed5, l\u1eadp kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n, v\u00e0 l\u1eadp nh\u01b0ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh.<\/p>\n

\u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 b\u1ecb b\u1ecf s\u00f3t nhi\u1ec1u nh\u1ea5t \u1edf doanh nghi\u1ec7p nh\u1ecf v\u00e0 doanh nghi\u1ec7p m\u1edbi th\u00e0nh l\u1eadp<\/strong>, v\u00ec n\u00f3 kh\u00f4ng c\u00f3 k\u1ef3 h\u1ea1n \u0111\u1ecbnh k\u1ef3 nh\u1eafc nh\u1edf nh\u01b0 b\u00e1o c\u00e1o thu\u1ebf.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn m\u1ee9c ph\u1ea1t v\u00e0 \u0111i\u1ec1u kho\u1ea3n c\u1ee5 th\u1ec3 theo ngh\u1ecb \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c lao \u0111\u1ed9ng hi\u1ec7n h\u00e0nh)<\/em><\/p>\n

2. N\u1ed9i quy lao \u0111\u1ed9ng<\/h3>\n

Theo \u0110i\u1ec1u 118 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/strong>:<\/p>\n\n\n\n\n\n\n\n
Quy m\u00f4<\/td>\nNgh\u0129a v\u1ee5<\/td>\n<\/tr>\n<\/thead>\n
M\u1ecdi doanh nghi\u1ec7p<\/strong><\/td>\nPh\u1ea3i ban h\u00e0nh<\/strong> n\u1ed9i quy lao \u0111\u1ed9ng<\/a><\/td>\n<\/tr>\n
T\u1eeb 10 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1edf l\u00ean<\/strong><\/td>\nN\u1ed9i quy lao \u0111\u1ed9ng ph\u1ea3i b\u1eb1ng v\u0103n b\u1ea3n<\/strong><\/td>\n<\/tr>\n
T\u1eeb 10 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1edf l\u00ean<\/strong><\/td>\nPh\u1ea3i \u0111\u0103ng k\u00fd<\/strong> t\u1ea1i c\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 lao \u0111\u1ed9ng thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh n\u01a1i \u0111\u0103ng k\u00fd kinh doanh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai \u0111i\u1ec3m hay hi\u1ec3u sai:<\/strong><\/p>\n

Doanh nghi\u1ec7p d\u01b0\u1edbi 10 lao \u0111\u1ed9ng v\u1eabn ph\u1ea3i ban h\u00e0nh n\u1ed9i quy lao \u0111\u1ed9ng<\/strong>, ch\u1ec9 l\u00e0 kh\u00f4ng b\u1eaft bu\u1ed9c b\u1eb1ng v\u0103n b\u1ea3n. Nhi\u1ec1u doanh nghi\u1ec7p nh\u1ecf hi\u1ec3u l\u00e0 \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n.<\/p>\n

Ban h\u00e0nh v\u00e0 \u0111\u0103ng k\u00fd l\u00e0 hai vi\u1ec7c kh\u00e1c nhau.<\/strong> C\u00f3 n\u1ed9i quy b\u1eb1ng v\u0103n b\u1ea3n m\u00e0 ch\u01b0a \u0111\u0103ng k\u00fd th\u00ec ch\u01b0a l\u00e0m xong ngh\u0129a v\u1ee5.<\/p>\n

3. Quy ch\u1ebf \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c<\/h3>\n

\u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 c\u00f3 h\u1ec7 qu\u1ea3 l\u1edbn nh\u1ea5t m\u00e0 \u00edt doanh nghi\u1ec7p \u0111\u1ec3 \u00fd.<\/p>\n

Theo kho\u1ea3n 1 \u0110i\u1ec1u 36 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/strong>, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng khi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean kh\u00f4ng ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c<\/strong>, nh\u01b0ng vi\u1ec7c n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ti\u00eau ch\u00ed \u0111\u00e1nh gi\u00e1 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c trong quy ch\u1ebf c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/strong>.<\/p>\n

Quy ch\u1ebf \u0111\u00f3 do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ban h\u00e0nh, nh\u01b0ng ph\u1ea3i tham kh\u1ea3o \u00fd ki\u1ebfn t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf<\/strong> \u1edf n\u01a1i c\u00f3 t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n.<\/p>\n\n\n\n\n\n\n\n\n
\u0110i\u1ec1u ki\u1ec7n<\/td>\nN\u1ebfu thi\u1ebfu<\/td>\n<\/tr>\n<\/thead>\n
C\u00f3 quy ch\u1ebf b\u1eb1ng v\u0103n b\u1ea3n<\/td>\nKh\u00f4ng c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh \u201ckh\u00f4ng ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c\u201d<\/td>\n<\/tr>\n
\u0110\u00e3 tham kh\u1ea3o \u00fd ki\u1ebfn t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\nQuy ch\u1ebf c\u00f3 th\u1ec3 b\u1ecb coi l\u00e0 ban h\u00e0nh kh\u00f4ng \u0111\u00fang tr\u00ecnh t\u1ef1<\/td>\n<\/tr>\n
\u0110\u00e3 c\u00f4ng b\u1ed1 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\nKh\u00f4ng th\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m theo ti\u00eau ch\u00ed h\u1ecd ch\u01b0a bi\u1ebft<\/td>\n<\/tr>\n
C\u00f3 bi\u00ean b\u1ea3n \u0111\u00e1nh gi\u00e1 t\u1eebng k\u1ef3, c\u00f3 x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\nKh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c vi\u1ec7c \u0111\u00e1nh gi\u00e1 \u0111\u00e3 di\u1ec5n ra<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u201cTh\u01b0\u1eddng xuy\u00ean\u201d c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u1ecbnh l\u01b0\u1ee3ng trong quy ch\u1ebf:<\/strong> bao nhi\u00eau k\u1ef3 li\u00ean ti\u1ebfp, m\u1ed7i k\u1ef3 d\u00e0i bao l\u00e2u. B\u1ed9 lu\u1eadt kh\u00f4ng \u0111\u1ecbnh l\u01b0\u1ee3ng.<\/p>\n

Chi ti\u1ebft xem \u0111\u00e1nh gi\u00e1 nh\u00e2n s\u1ef1 l\u00e0 g\u00ec<\/a>.<\/p>\n

4. H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/h3>\n\n\n\n\n\n\n\n
Content<\/td>\nL\u01b0u \u00fd<\/td>\n<\/tr>\n<\/thead>\n
H\u00ecnh th\u1ee9c<\/td>\nB\u1eb1ng v\u0103n b\u1ea3n, ho\u1eb7c b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n
Contract labor electronic<\/strong><\/td>\nNgh\u1ecb \u0111\u1ecbnh 337\/2025\/N\u0110-CP<\/strong>, hi\u1ec7u l\u1ef1c 01\/01\/2026<\/strong>. Kh\u00f4ng b\u1eaft bu\u1ed9c<\/strong> doanh nghi\u1ec7p ph\u1ea3i d\u00f9ng h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n
Ch\u1eef k\u00fd<\/td>\nN\u1ebfu d\u00f9ng h\u00ecnh th\u1ee9c \u0111i\u1ec7n t\u1eed th\u00ec c\u1ea7n ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed \u0111\u01b0\u1ee3c c\u00f4ng nh\u1eadn. Ch\u1eef k\u00fd scan kh\u00f4ng ph\u1ea3i ch\u1eef k\u00fd \u0111i\u1ec7n t\u1eed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Chi ti\u1ebft xem c\u00e1ch k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n t\u1eed<\/a>.<\/p>\n

5. Gi\u1edbi h\u1ea1n gi\u1edd l\u00e0m th\u00eam<\/h3>\n

Theo \u0110i\u1ec1u 107 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/strong>:<\/p>\n\n\n\n\n\n\n\n
Gi\u1edbi h\u1ea1n<\/td>\nM\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n
Trong m\u1ed9t th\u00e1ng<\/td>\nKh\u00f4ng qu\u00e1 40 gi\u1edd<\/strong><\/td>\n<\/tr>\n
Trong m\u1ed9t n\u0103m<\/td>\nKh\u00f4ng qu\u00e1 200 gi\u1edd<\/strong><\/td>\n<\/tr>\n
Tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh<\/td>\nKh\u00f4ng qu\u00e1 300 gi\u1edd<\/strong> m\u1ed9t n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai gi\u1edbi h\u1ea1n th\u00e1ng v\u00e0 n\u0103m l\u00e0 hai gi\u1edbi h\u1ea1n \u0111\u1ed9c l\u1eadp.<\/strong> 40 gi\u1edd m\u1ed7i th\u00e1ng trong 12 th\u00e1ng l\u00e0 480 gi\u1edd, v\u01b0\u1ee3t xa 200 gi\u1edd m\u1ed9t n\u0103m.<\/p>\n

Ngh\u0129a v\u1ee5 k\u00e8m theo:<\/strong> ph\u1ea3i c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 vi\u1ec7c l\u00e0m th\u00eam gi\u1edd, v\u00e0 c\u1ea7n l\u01b0u b\u1eb1ng ch\u1ee9ng c\u1ee7a s\u1ef1 \u0111\u1ed3ng \u00fd \u0111\u00f3.<\/p>\n

Chi ti\u1ebft xem l\u01b0\u01a1ng OT l\u00e0 g\u00ec<\/a>.<\/p>\n

6. B\u1ea3o hi\u1ec3m v\u00e0 l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u<\/h3>\n\n\n\n\n\n\n\n\n\n\n
Content<\/td>\nM\u1ee9c 2026<\/td>\n<\/tr>\n<\/thead>\n
L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng th\u00e1ng<\/strong><\/td>\nV\u00f9ng I 5.310.000, II 4.730.000, III 4.140.000, IV 3.700.000 \u0111\u1ed3ng. T\u0103ng 7,2%<\/strong> t\u1eeb 01\/01\/2026, theo Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP<\/strong><\/td>\n<\/tr>\n
L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng gi\u1edd<\/strong><\/td>\nV\u00f9ng I 25.500<\/strong>, II 22.700, III 20.000, IV 17.800 \u0111\u1ed3ng m\u1ed9t gi\u1edd<\/td>\n<\/tr>\n
Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng<\/td>\n10,5%<\/strong>: BHXH 8%, BHYT 1,5%, BHTN 1%<\/td>\n<\/tr>\n
Doanh nghi\u1ec7p \u0111\u00f3ng<\/td>\n21,5%<\/strong><\/td>\n<\/tr>\n
Tr\u1ea7n BHXH v\u00e0 BHYT<\/strong><\/td>\n20 l\u1ea7n m\u1ee9c tham chi\u1ebfu. M\u1ee9c tham chi\u1ebfu 2.530.000<\/strong> t\u1eeb 01\/7\/2026, n\u00ean tr\u1ea7n l\u00e0 50.600.000 \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n
Tr\u1ea7n BHTN<\/strong><\/td>\nRi\u00eang<\/strong>, b\u1eb1ng 20 l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng. V\u00f9ng I l\u00e0 106.200.000 \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai m\u1ee9c tr\u1ea7n kh\u00e1c nhau l\u00e0 \u0111i\u1ec3m hay b\u1ecb d\u00f9ng chung m\u1ed9t con s\u1ed1<\/strong>, v\u00e0 sai v\u1edbi m\u1ecdi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 l\u01b0\u01a1ng tr\u00ean 50,6 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

7. B\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/h3>\n

Lu\u1eadt B\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n s\u1ed1 91\/2025\/QH15<\/strong> and Ngh\u1ecb \u0111\u1ecbnh 356\/2025\/N\u0110-CP<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/01\/2026<\/strong>.<\/p>\n

B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 gi\u1eef nhi\u1ec1u d\u1eef li\u1ec7u c\u00e1 nh\u00e2n nh\u1ea5t trong doanh nghi\u1ec7p:<\/strong> h\u1ed3 s\u01a1 nh\u00e2n vi\u00ean, s\u1ed1 c\u0103n c\u01b0\u1edbc, h\u1ed3 s\u01a1 s\u1ee9c kh\u1ecfe, th\u00f4ng tin gia \u0111\u00ecnh \u0111\u1ec3 gi\u1ea3m tr\u1eeb gia c\u1ea3nh, s\u1ed1 t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1, m\u1ee9c l\u01b0\u01a1ng.<\/p>\n\n\n\n\n\n\n\n\n
V\u1ea5n \u0111\u1ec1<\/td>\nC\u1ea7n l\u00e0m<\/td>\n<\/tr>\n<\/thead>\n
Ai xem \u0111\u01b0\u1ee3c h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 v\u00e0 b\u1ea3ng l\u01b0\u01a1ng<\/td>\nGi\u1edbi h\u1ea1n theo vai tr\u00f2, kh\u00f4ng \u0111\u1ec3 c\u1ea3 ph\u00f2ng xem to\u00e0n b\u1ed9<\/td>\n<\/tr>\n
L\u01b0u bao l\u00e2u sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c<\/td>\nX\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n, kh\u00f4ng l\u01b0u v\u00f4 th\u1eddi h\u1ea1n<\/td>\n<\/tr>\n
B\u1ea3ng l\u01b0\u01a1ng n\u1eb1m tr\u00ean th\u01b0 m\u1ee5c d\u00f9ng chung<\/td>\nX\u1eed l\u00fd tr\u01b0\u1edbc 01\/01\/2026<\/td>\n<\/tr>\n
D\u00f9ng ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 b\u00ean ngo\u00e0i<\/td>\nL\u00e0m r\u00f5 n\u01a1i \u0111\u1eb7t m\u00e1y ch\u1ee7, ai truy c\u1eadp \u0111\u01b0\u1ee3c, th\u1eddi h\u1ea1n l\u01b0u<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u1ee9c ph\u1ea1t:<\/strong> t\u1edbi 5% doanh thu n\u0103m tr\u01b0\u1edbc<\/strong> v\u1edbi vi ph\u1ea1m v\u1ec1 chuy\u1ec3n d\u1eef li\u1ec7u xuy\u00ean bi\u00ean gi\u1edbi, v\u00e0 t\u1ed1i \u0111a 3 t\u1ef7 \u0111\u1ed3ng<\/strong> v\u1edbi t\u1ed5 ch\u1ee9c cho c\u00e1c vi ph\u1ea1m kh\u00e1c.<\/p>\n

\u0110i\u1ec3m th\u1ef1c t\u1ebf \u0111\u00e1ng x\u1eed l\u00fd ngay:<\/strong> file Excel b\u1ea3ng l\u01b0\u01a1ng n\u1eb1m tr\u00ean th\u01b0 m\u1ee5c d\u00f9ng chung m\u00e0 c\u1ea3 ph\u00f2ng truy c\u1eadp \u0111\u01b0\u1ee3c l\u00e0 t\u00ecnh tr\u1ea1ng r\u1ea5t ph\u1ed5 bi\u1ebfn.<\/p>\n

Danh s\u00e1ch r\u00e0 so\u00e1t theo th\u1eddi h\u1ea1n<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ngh\u0129a v\u1ee5<\/td>\nKhi n\u00e0o<\/td>\nH\u1eadu qu\u1ea3 n\u1ebfu thi\u1ebfu<\/td>\n<\/tr>\n<\/thead>\n
L\u1eadp s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng<\/strong><\/td>\nTrong 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng<\/td>\nPh\u1ea1t 10 \u0111\u1ebfn 20 tri\u1ec7u v\u1edbi t\u1ed5 ch\u1ee9c<\/td>\n<\/tr>\n
Ban h\u00e0nh n\u1ed9i quy lao \u0111\u1ed9ng<\/strong><\/td>\nNgay, v\u1edbi m\u1ecdi doanh nghi\u1ec7p<\/td>\nKh\u00f4ng c\u00f3 c\u0103n c\u1ee9 x\u1eed l\u00fd k\u1ef7 lu\u1eadt lao \u0111\u1ed9ng<\/td>\n<\/tr>\n
\u0110\u0103ng k\u00fd n\u1ed9i quy lao \u0111\u1ed9ng<\/strong><\/td>\nKhi c\u00f3 t\u1eeb 10 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\nCh\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5<\/td>\n<\/tr>\n
Ban h\u00e0nh quy ch\u1ebf \u0111\u00e1nh gi\u00e1<\/strong>, c\u00f3 tham kh\u1ea3o \u00fd ki\u1ebfn t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n<\/td>\nTr\u01b0\u1edbc k\u1ef3 \u0111\u00e1nh gi\u00e1 \u0111\u1ea7u ti\u00ean<\/td>\nM\u1ea5t c\u0103n c\u1ee9 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng v\u00ec kh\u00f4ng ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c<\/td>\n<\/tr>\n
R\u00e0 \u0111\u01a1n gi\u00e1 gi\u1edd<\/strong> v\u1edbi l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd c\u1ee7a v\u00f9ng<\/td>\n\u0110\u1ea7u n\u0103m 2026<\/td>\nTr\u1ea3 d\u01b0\u1edbi m\u1ee9c t\u1ed1i thi\u1ec3u l\u00e0 vi ph\u1ea1m<\/td>\n<\/tr>\n
C\u1eadp nh\u1eadt b\u1ea3ng l\u01b0\u01a1ng<\/strong> sang bi\u1ec3u thu\u1ebf 5 b\u1eadc v\u00e0 gi\u1ea3m tr\u1eeb 15,5 v\u00e0 6,2 tri\u1ec7u<\/td>\n\u0110\u1ea7u n\u0103m 2026<\/td>\nTr\u1eeb th\u1eeba thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\n<\/tr>\n
D\u00f9ng hai m\u1ee9c tr\u1ea7n b\u1ea3o hi\u1ec3m ri\u00eang<\/strong><\/td>\n\u0110\u1ea7u n\u0103m 2026<\/td>\nT\u00ednh sai v\u1edbi l\u01b0\u01a1ng tr\u00ean 50,6 tri\u1ec7u<\/td>\n<\/tr>\n
R\u00e0 quy\u1ec1n truy c\u1eadp<\/strong> h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 v\u00e0 b\u1ea3ng l\u01b0\u01a1ng<\/td>\nTr\u01b0\u1edbc 01\/01\/2026<\/td>\nR\u1ee7i ro theo Lu\u1eadt B\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/td>\n<\/tr>\n
Theo d\u00f5i gi\u1edd l\u00e0m th\u00eam l\u0169y k\u1ebf n\u0103m<\/strong> theo t\u1eebng ng\u01b0\u1eddi<\/td>\nH\u1eb1ng th\u00e1ng<\/td>\nV\u01b0\u1ee3t 200 gi\u1edd m\u1ed9t n\u0103m<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u1ea3ng n\u00e0y l\u00e0 ph\u1ea7n n\u00ean d\u00f9ng l\u00e0m danh s\u00e1ch ki\u1ec3m tra<\/strong>, kh\u00f4ng ch\u1ec9 \u0111\u1ec3 \u0111\u1ecdc.<\/p>\n

B\u1ed1n ch\u1ec9 s\u1ed1 nh\u00e2n s\u1ef1 c\u1ea7n theo d\u00f5i<\/h2>\n\n\n\n\n\n\n\n\n
Ch\u1ec9 s\u1ed1<\/td>\nC\u00e1ch t\u00ednh<\/td>\nN\u00f3i l\u00ean \u0111i\u1ec1u g\u00ec<\/td>\n<\/tr>\n<\/thead>\n
T\u1ef7 l\u1ec7 ngh\u1ec9 vi\u1ec7c<\/strong><\/td>\nS\u1ed1 ng\u01b0\u1eddi r\u1eddi \u0111i trong k\u1ef3 chia s\u1ed1 nh\u00e2n vi\u00ean b\u00ecnh qu\u00e2n<\/td>\nM\u1ee9c \u0111\u1ed9 gi\u1eef ng\u01b0\u1eddi<\/td>\n<\/tr>\n
Th\u1eddi gian tuy\u1ec3n m\u1ed9t v\u1ecb tr\u00ed<\/strong><\/td>\nS\u1ed1 ng\u00e0y t\u1eeb khi m\u1edf tuy\u1ec3n \u0111\u1ebfn khi nh\u1eadn vi\u1ec7c<\/td>\nN\u0103ng l\u1ef1c tuy\u1ec3n d\u1ee5ng<\/td>\n<\/tr>\n
T\u1ef7 l\u1ec7 ngh\u1ec9 vi\u1ec7c trong 6 th\u00e1ng \u0111\u1ea7u<\/strong><\/td>\nS\u1ed1 ng\u01b0\u1eddi ngh\u1ec9 trong 6 th\u00e1ng \u0111\u1ea7u chia s\u1ed1 ng\u01b0\u1eddi m\u1edbi tuy\u1ec3n<\/td>\nCh\u1ea5t l\u01b0\u1ee3ng tuy\u1ec3n d\u1ee5ng v\u00e0 h\u1ed9i nh\u1eadp<\/td>\n<\/tr>\n
Chi ph\u00ed nh\u00e2n s\u1ef1 tr\u00ean doanh thu<\/strong><\/td>\nT\u1ed5ng chi ph\u00ed nh\u00e2n s\u1ef1 chia doanh thu<\/td>\nHi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u1ec9 s\u1ed1 th\u1ee9 ba quan tr\u1ecdng h\u01a1n ch\u1ec9 s\u1ed1 th\u1ee9 nh\u1ea5t v\u00e0 \u00edt \u0111\u01b0\u1ee3c theo d\u00f5i.<\/strong> T\u1ef7 l\u1ec7 ngh\u1ec9 vi\u1ec7c t\u1ed5ng c\u00f3 th\u1ec3 \u1ed5n, trong khi ph\u1ea7n l\u1edbn ng\u01b0\u1eddi m\u1edbi tuy\u1ec3n r\u1eddi \u0111i trong n\u1eeda n\u0103m \u0111\u1ea7u. Khi \u0111\u00f3 v\u1ea5n \u0111\u1ec1 n\u1eb1m \u1edf tuy\u1ec3n d\u1ee5ng ho\u1eb7c h\u1ed9i nh\u1eadp, kh\u00f4ng ph\u1ea3i \u1edf ch\u00ednh s\u00e1ch gi\u1eef ng\u01b0\u1eddi.<\/p>\n

\"Qu\u1ea3n<\/p>\n

V\u00ed d\u1ee5 t\u00ednh chi ph\u00ed c\u1ee7a t\u1ef7 l\u1ec7 ngh\u1ec9 vi\u1ec7c<\/h3>\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nS\u1ed1 li\u1ec7u<\/td>\n<\/tr>\n<\/thead>\n
S\u1ed1 nh\u00e2n vi\u00ean b\u00ecnh qu\u00e2n<\/td>\n120<\/td>\n<\/tr>\n
S\u1ed1 ng\u01b0\u1eddi r\u1eddi \u0111i trong n\u0103m<\/td>\n18<\/td>\n<\/tr>\n
T\u1ef7 l\u1ec7 ngh\u1ec9 vi\u1ec7c<\/strong><\/td>\n15%<\/strong><\/td>\n<\/tr>\n
L\u01b0\u01a1ng trung b\u00ecnh<\/td>\n14.000.000 \u0111\/th\u00e1ng<\/td>\n<\/tr>\n
Chi ph\u00ed thay th\u1ebf m\u1ed9t ng\u01b0\u1eddi, \u01b0\u1edbc 2 th\u00e1ng l\u01b0\u01a1ng<\/td>\n28.000.000 \u0111<\/td>\n<\/tr>\n
Chi ph\u00ed thay th\u1ebf c\u1ea3 n\u0103m<\/strong><\/td>\n504.000.000 \u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 18 chia 120 b\u1eb1ng 15%. 18 nh\u00e2n 28.000.000 b\u1eb1ng 504.000.000 \u0111\u1ed3ng.<\/p>\n

N\u1ebfu gi\u1ea3m t\u1ef7 l\u1ec7 ngh\u1ec9 vi\u1ec7c t\u1eeb 15% xu\u1ed1ng 10%:<\/strong> s\u1ed1 ng\u01b0\u1eddi r\u1eddi \u0111i l\u00e0 120 nh\u00e2n 10% b\u1eb1ng 12, gi\u1ea3m 6 ng\u01b0\u1eddi. Ti\u1ebft ki\u1ec7m 6 nh\u00e2n 28.000.000 b\u1eb1ng 168.000.000 \u0111\u1ed3ng m\u1ed9t n\u0103m<\/strong>.<\/p>\n

V\u1ec1 con s\u1ed1 2 th\u00e1ng l\u01b0\u01a1ng:<\/strong> \u0111\u00e2y l\u00e0 \u01b0\u1edbc l\u01b0\u1ee3ng g\u1ed3m chi ph\u00ed tuy\u1ec3n d\u1ee5ng, \u0111\u00e0o t\u1ea1o, v\u00e0 n\u0103ng su\u1ea5t th\u1ea5p trong giai \u0111o\u1ea1n \u0111\u1ea7u. Doanh nghi\u1ec7p n\u00ean thay b\u1eb1ng con s\u1ed1 th\u1ef1c t\u1ebf c\u1ee7a m\u00ecnh, v\u00ec v\u1edbi v\u1ecb tr\u00ed chuy\u00ean m\u00f4n cao con s\u1ed1 n\u00e0y l\u1edbn h\u01a1n nhi\u1ec1u.<\/p>\n

C\u00e1ch d\u00f9ng con s\u1ed1 n\u00e0y:<\/strong> \u0111\u01b0a v\u00e0o cu\u1ed9c th\u1ea3o lu\u1eadn v\u1ec1 ng\u00e2n s\u00e1ch l\u01b0\u01a1ng. 168 tri\u1ec7u \u0111\u1ed3ng ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c l\u00e0 m\u1ee9c c\u00f3 th\u1ec3 so s\u00e1nh v\u1edbi chi ph\u00ed c\u1ee7a vi\u1ec7c t\u0103ng l\u01b0\u01a1ng ho\u1eb7c c\u1ea3i thi\u1ec7n ph\u00fac l\u1ee3i.<\/p>\n

Ch\u1ee9c n\u0103ng c\u1ee7a qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
Ch\u1ee9c n\u0103ng<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
Ho\u1ea1ch \u0111\u1ecbnh nh\u00e2n l\u1ef1c<\/strong><\/td>\nX\u00e1c \u0111\u1ecbnh c\u1ea7n bao nhi\u00eau ng\u01b0\u1eddi, v\u1ecb tr\u00ed n\u00e0o, khi n\u00e0o<\/td>\n<\/tr>\n
Tuy\u1ec3n d\u1ee5ng v\u00e0 b\u1ed1 tr\u00ed<\/strong><\/td>\nT\u00ecm, ch\u1ecdn, v\u00e0 \u0111\u1eb7t \u0111\u00fang ng\u01b0\u1eddi v\u00e0o \u0111\u00fang vi\u1ec7c<\/td>\n<\/tr>\n
\u0110\u00e0o t\u1ea1o v\u00e0 ph\u00e1t tri\u1ec3n<\/strong><\/td>\nN\u00e2ng n\u0103ng l\u1ef1c theo y\u00eau c\u1ea7u c\u00f4ng vi\u1ec7c v\u00e0 theo \u0111\u1ecbnh h\u01b0\u1edbng ph\u00e1t tri\u1ec3n<\/td>\n<\/tr>\n
\u0110\u00e1nh gi\u00e1<\/strong><\/td>\nX\u00e1c \u0111\u1ecbnh m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c theo ti\u00eau ch\u00ed c\u00f4ng b\u1ed1 tr\u01b0\u1edbc<\/td>\n<\/tr>\n
L\u01b0\u01a1ng v\u00e0 ph\u00fac l\u1ee3i<\/strong><\/td>\nX\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch, b\u1ea3o \u0111\u1ea3m tu\u00e2n th\u1ee7 c\u00e1c m\u1ee9c t\u1ed1i thi\u1ec3u<\/td>\n<\/tr>\n
Quan h\u1ec7 lao \u0111\u1ed9ng<\/strong><\/td>\nN\u1ed9i quy, k\u1ef7 lu\u1eadt, gi\u1ea3i quy\u1ebft tranh ch\u1ea5p, quan h\u1ec7 v\u1edbi t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\n<\/tr>\n
Tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng<\/strong><\/td>\nH\u1ed3 s\u01a1, b\u00e1o c\u00e1o, ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m, ngh\u0129a v\u1ee5 v\u1ec1 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u1ee9c n\u0103ng cu\u1ed1i l\u00e0 ch\u1ee9c n\u0103ng kh\u00f4ng th\u1ec3 thi\u1ebfu v\u00e0 kh\u00f4ng th\u1ec3 thu\u00ea ngo\u00e0i tr\u00e1ch nhi\u1ec7m.<\/strong> C\u00f3 th\u1ec3 thu\u00ea d\u1ecbch v\u1ee5 l\u00e0m h\u1ed3 s\u01a1, nh\u01b0ng tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd v\u1eabn thu\u1ed9c doanh nghi\u1ec7p.<\/p>\n

\"Qu\u1ea3n<\/p>\n

B\u1ea3y l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\n\n\n\n\n\n\n\n\n\n\n\n
L\u1ed7i<\/td>\nH\u1eadu qu\u1ea3<\/td>\n<\/tr>\n<\/thead>\n
Kh\u00f4ng l\u1eadp s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng<\/strong><\/td>\nPh\u1ea1t 10 \u0111\u1ebfn 20 tri\u1ec7u v\u1edbi t\u1ed5 ch\u1ee9c<\/td>\n<\/tr>\n
C\u00f3 n\u1ed9i quy lao \u0111\u1ed9ng nh\u01b0ng ch\u01b0a \u0111\u0103ng k\u00fd<\/strong> khi \u0111\u00e3 t\u1eeb 10 lao \u0111\u1ed9ng<\/td>\nCh\u01b0a ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5<\/td>\n<\/tr>\n
Kh\u00f4ng c\u00f3 quy ch\u1ebf \u0111\u00e1nh gi\u00e1, ho\u1eb7c c\u00f3 m\u00e0 kh\u00f4ng tham kh\u1ea3o \u00fd ki\u1ebfn t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n<\/strong><\/td>\nM\u1ea5t c\u0103n c\u1ee9 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng v\u00ec kh\u00f4ng ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c<\/td>\n<\/tr>\n
D\u00f9ng bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 7 b\u1eadc v\u00e0 gi\u1ea3m tr\u1eeb 11 tri\u1ec7u<\/strong><\/td>\nTr\u1eeb th\u1eeba thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/td>\n<\/tr>\n
D\u00f9ng chung m\u1ed9t m\u1ee9c tr\u1ea7n cho c\u1ea3 ba lo\u1ea1i b\u1ea3o hi\u1ec3m<\/strong><\/td>\nSai v\u1edbi m\u1ecdi ng\u01b0\u1eddi l\u01b0\u01a1ng tr\u00ean 50,6 tri\u1ec7u<\/td>\n<\/tr>\n
Ch\u1ec9 theo d\u00f5i gi\u1edbi h\u1ea1n 40 gi\u1edd th\u00e1ng, b\u1ecf gi\u1edbi h\u1ea1n 200 gi\u1edd n\u0103m<\/strong><\/td>\nV\u01b0\u1ee3t gi\u1edbi h\u1ea1n n\u0103m d\u00f9 m\u1ed7i th\u00e1ng \u0111\u1ec1u d\u01b0\u1edbi 40 gi\u1edd<\/td>\n<\/tr>\n
B\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 tr\u00ean th\u01b0 m\u1ee5c d\u00f9ng chung<\/strong><\/td>\nR\u1ee7i ro theo Lu\u1eadt B\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n t\u1eeb 01\/01\/2026<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

L\u1ed7i th\u1ee9 ba l\u00e0 l\u1ed7i c\u00f3 h\u1eadu qu\u1ea3 l\u1edbn nh\u1ea5t v\u00e0 kh\u00f3 s\u1eeda nh\u1ea5t v\u1ec1 sau<\/strong>, v\u00ec quy ch\u1ebf kh\u00f4ng th\u1ec3 ban h\u00e0nh c\u00f3 hi\u1ec7u l\u1ef1c h\u1ed3i t\u1ed1 cho c\u00e1c k\u1ef3 \u0111\u00e3 qua.<\/p>\n

Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

Arito<\/a> x\u1eed l\u00fd:<\/p>\n