{"id":17481,"date":"2026-07-10T08:37:57","date_gmt":"2026-07-10T01:37:57","guid":{"rendered":"https:\/\/arito.vn\/?p=17481"},"modified":"2026-07-10T08:39:41","modified_gmt":"2026-07-10T01:39:41","slug":"luong-gross-va-net","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/luong-gross-va-net\/","title":{"rendered":"L\u01b0\u01a1ng gross v\u00e0 net: Ph\u00e2n bi\u1ec7t v\u00e0 c\u00e1ch t\u00ednh chu\u1ea9n 2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Gross l\u00e0 m\u1ee9c l\u01b0\u01a1ng tr\u01b0\u1edbc khi 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. Trong khi \u0111\u00f3, l\u01b0\u01a1ng Net l\u00e0 s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n n\u00e0y. \u0110\u00e2y l\u00e0 hai kh\u00e1i ni\u1ec7m r\u1ea5t quen thu\u1ed9c trong qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u00e0 ti\u1ec1n l\u01b0\u01a1ng, nh\u01b0ng c\u0169ng d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn n\u1ebfu kh\u00f4ng hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1eady l\u01b0\u01a1ng Gross v\u00e0 Net kh\u00e1c nhau nh\u01b0 th\u1ebf n\u00e0o? C\u00e1ch t\u00ednh <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/luong-gross-va-net\/\" target=\"_blank\" rel=\"noopener\">l\u01b0\u01a1ng Gross sang Net<\/a><\/strong><\/span>, quy \u0111\u1ed5i Net sang Gross n\u0103m 2026 ra sao? C\u00f9ng <\/span><a href=\"https:\/\/arito.vn\/en\/\"><b>ARITO<\/b><\/a> <span style=\"font-weight: 400;\">t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 n\u1eafm r\u00f5 c\u00e1ch t\u00ednh v\u00e0 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c th\u1ecfa thu\u1eadn l\u01b0\u01a1ng ph\u00f9 h\u1ee3p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>1. L\u01b0\u01a1ng Gross l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Gross l\u00e0 t\u1ed5ng thu nh\u1eadp ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi tr\u1eeb c\u00e1c kho\u1ea3n 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 v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu ph\u00e1t sinh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Gross l\u00e0 \u201cl\u01b0\u01a1ng tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb\u201d. \u0110\u00e2y l\u00e0 m\u1ee9c l\u01b0\u01a1ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 th\u1ec3 hi\u1ec7n t\u1ed5ng chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo th\u1ecfa thu\u1eadn, ch\u01b0a t\u00ednh \u0111\u1ebfn ph\u1ea7n gi\u1ea3m tr\u1eeb ngh\u0129a v\u1ee5 c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Vi\u1ec7t Nam, n\u0103m 2026, v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam thu\u1ed9c di\u1ec7n tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, t\u1ef7 l\u1ec7 tr\u00edch t\u1eeb ph\u00eda ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng l\u00e0 10,5% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m, g\u1ed3m BHXH 8%, BHYT 1,5% v\u00e0 BHTN 1%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f9y ch\u00ednh s\u00e1ch l\u01b0\u01a1ng c\u1ee7a t\u1eebng doanh nghi\u1ec7p, l\u01b0\u01a1ng Gross c\u00f3 th\u1ec3 bao g\u1ed3m l\u01b0\u01a1ng ch\u00ednh theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n b\u1ed5 sung x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c ti\u1ec1n c\u1ee5 th\u1ec3, hoa h\u1ed3ng, th\u01b0\u1edfng hi\u1ec7u su\u1ea5t, th\u01b0\u1edfng doanh s\u1ed1 n\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u00e0m vi\u1ec7c ban \u0111\u00eam n\u1ebfu ph\u00e1t sinh v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo th\u1ecfa thu\u1eadn ho\u1eb7c quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c bao g\u1ed3m m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c. Trong \u0111\u00f3, c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ee9c ti\u1ec1n c\u1ee5 th\u1ec3, \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 th\u01b0\u1eddng xuy\u00ean, \u1ed5n \u0111\u1ecbnh trong m\u1ed7i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>\u01afu \u0111i\u1ec3m: <\/b><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Gross gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u00ecn r\u00f5 t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb, bi\u1ebft ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf \u0111ang \u0111\u01b0\u1ee3c tr\u00edch n\u1ed9p. V\u1edbi doanh nghi\u1ec7p, c\u00e1ch th\u1ecfa thu\u1eadn l\u01b0\u01a1ng Gross gi\u00fap minh b\u1ea1ch chi ph\u00ed nh\u00e2n s\u1ef1, d\u1ec5 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, t\u00ednh b\u1ea3o hi\u1ec3m v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/li>\n<li><b>Nh\u01b0\u1ee3c \u0111i\u1ec3m: <\/b><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1edbi \u0111i l\u00e0m d\u1ec5 nh\u1ea7m l\u1eabn gi\u1eefa m\u1ee9c l\u01b0\u01a1ng Gross v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn. N\u1ebfu kh\u00f4ng t\u00ednh tr\u01b0\u1edbc c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN, s\u1ed1 ti\u1ec1n nh\u1eadn v\u1ec1 c\u00f3 th\u1ec3 th\u1ea5p h\u01a1n k\u1ef3 v\u1ecdng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-17485\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Gross.jpg\" alt=\"L\u01b0\u01a1ng Gross l\u00e0 g\u00ec\" width=\"1672\" height=\"941\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Gross.jpg 1672w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Gross-768x432.jpg 768w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Gross-1536x864.jpg 1536w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Gross-18x10.jpg 18w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>2. L\u01b0\u01a1ng Net l\u00e0 g\u00ec?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Net l\u00e0 s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu c\u00f3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Net l\u00e0 kho\u1ea3n th\u1ef1c nh\u1eadn cu\u1ed1i c\u00f9ng, c\u00f3 th\u1ec3 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng sau khi tr\u1eeb b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p, h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c tr\u1ea3 th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1edfng, hoa h\u1ed3ng, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd sau khi \u0111\u00e3 x\u1eed l\u00fd thu\u1ebf, b\u1ea3o hi\u1ec3m n\u1ebfu c\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n chi tr\u1ea3 kh\u00e1c theo ch\u00ednh s\u00e1ch doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, l\u01b0\u01a1ng Net kh\u00f4ng \u201cbao g\u1ed3m\u201d thu\u1ebf TNCN hay b\u1ea3o hi\u1ec3m. \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i sau khi c\u00e1c kho\u1ea3n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c doanh nghi\u1ec7p quy \u0111\u1ed5i trong tr\u01b0\u1eddng h\u1ee3p th\u1ecfa thu\u1eadn tr\u1ea3 l\u01b0\u01a1ng Net.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><b>\u01afu \u0111i\u1ec3m: <\/b><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft ngay s\u1ed1 ti\u1ec1n m\u00ecnh th\u1ef1c nh\u1eadn h\u1eb1ng th\u00e1ng, d\u1ec5 l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u00eau c\u00e1 nh\u00e2n. Khi deal l\u01b0\u01a1ng Net, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u00edt ph\u1ea3i t\u1ef1 t\u00ednh to\u00e1n b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf.<\/span><\/li>\n<li><b>Nh\u01b0\u1ee3c \u0111i\u1ec3m: <\/b><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng quy \u0111\u1ecbnh r\u00f5 tr\u00ean h\u1ee3p \u0111\u1ed3ng v\u00e0 b\u1ea3ng l\u01b0\u01a1ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 kh\u00f3 ki\u1ec3m tra m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n doanh nghi\u1ec7p \u0111\u00e3 k\u00ea khai. V\u1edbi doanh nghi\u1ec7p, l\u01b0\u01a1ng Net th\u01b0\u1eddng ph\u1ee9c t\u1ea1p h\u01a1n khi c\u1ea7n quy \u0111\u1ed5i ng\u01b0\u1ee3c sang Gross \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang chi ph\u00ed, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf TNCN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17486\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Net.jpg\" alt=\"L\u01b0\u01a1ng Net l\u00e0 g\u00ec\" width=\"1672\" height=\"941\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Net.jpg 1672w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Net-768x432.jpg 768w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Net-1536x864.jpg 1536w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Luong-Net-18x10.jpg 18w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>3. Ph\u00e2n bi\u1ec7t l\u01b0\u01a1ng Gross v\u00e0 l\u01b0\u01a1ng Net<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m gi\u1ed1ng nhau: <\/b><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Gross v\u00e0 l\u01b0\u01a1ng Net \u0111\u1ec1u l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng trong th\u1ecfa thu\u1eadn l\u01b0\u01a1ng gi\u1eefa ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p. C\u1ea3 hai \u0111\u1ec1u ph\u1ea3n \u00e1nh quy\u1ec1n l\u1ee3i ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, thu\u1ebf TNCN, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 chi ph\u00ed nh\u00e2n s\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m kh\u00e1c nhau<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ti\u00eau ch\u00ed<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0\u01a1ng Gross<\/b><\/td>\n<td style=\"text-align: center;\"><b>L\u01b0\u01a1ng Net<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u01b0\u1eddng l\u00e0 t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 ghi theo th\u1ecfa thu\u1eadn, nh\u01b0ng c\u1ea7n quy \u0111\u1ed5i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m, thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">SI<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb tr\u1eeb ph\u1ea7n ph\u1ea3i \u0111\u00f3ng t\u1eeb Gross<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u01b0\u1eddng doanh nghi\u1ec7p \u0111\u00e3 t\u00ednh\/kh\u1ea5u tr\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 th\u1ef1c nh\u1eadn<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">BHYT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb tr\u1eeb t\u1eeb Gross<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd tr\u01b0\u1edbc khi tr\u1ea3 Net<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Thu\u1ebf TNCN<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u1ea5u tr\u1eeb sau khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ebfu th\u1ecfa thu\u1eadn Net, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i gross-up \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu\u1ebf<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng th\u1ef1c nh\u1eadn<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ea5p h\u01a1n Gross sau khi tr\u1eeb b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u00e0 s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn v\u1ec1<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u00e1ch nhi\u1ec7m k\u00ea khai<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb, k\u00ea khai v\u00e0 n\u1ed9p thay theo quy \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i x\u00e1c \u0111\u1ecbnh Gross t\u01b0\u01a1ng \u1ee9ng \u0111\u1ec3 k\u00ea khai \u0111\u00fang<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>4. C\u00e1ch t\u00ednh l\u01b0\u01a1ng Gross sang Net<\/b><\/h2>\n<table style=\"border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c: L\u01b0\u01a1ng Net = L\u01b0\u01a1ng Gross \u2013 B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng \u2013 Thu\u1ebf TNCN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-17484\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ct-luong-net.png\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng net\" width=\"2172\" height=\"724\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ct-luong-net.png 2172w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ct-luong-net-768x256.png 768w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ct-luong-net-1536x512.png 1536w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ct-luong-net-2048x683.png 2048w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/Ct-luong-net-18x6.png 18w\" sizes=\"(max-width: 2172px) 100vw, 2172px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong \u0111\u00f3: B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng = L\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u00d7 10,5%. G\u1ed3m: BHXH: 8%, BHYT: 1,5%, BHTN: 1%<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean thu nh\u1eadp t\u00ednh thu\u1ebf v\u00e0 \u00e1p d\u1ee5ng theo bi\u1ec3u <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/thue-luy-tien-la-gi-huong-dan-tinh-tncn-luy-tien-chinh-xac\/\" target=\"_blank\" rel=\"noopener\">thu\u1ebf l\u0169y ti\u1ebfn<\/a><\/strong><\/span> t\u1eebng ph\u1ea7n. Thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m tr\u1eeb m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf TNCN l\u0169y ti\u1ebfn theo th\u00e1ng n\u0103m 2026:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>B\u1eadc<\/b><\/td>\n<td><b>Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/b><\/td>\n<td><b>Thu\u1ebf su\u1ea5t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 10 \u2013 30 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 30 \u2013 60 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 60 \u2013 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u00ean 100 tri\u1ec7u \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">35%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n 5 b\u1eadc n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh cho thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 t\u00ednh l\u01b0\u01a1ng Gross sang Net<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Gross: 30.000.000 \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">To\u00e0n b\u1ed9 l\u01b0\u01a1ng Gross l\u00e0 c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng c\u00f3 kho\u1ea3n mi\u1ec5n thu\u1ebf, gi\u1ea3m tr\u1eeb kh\u00e1c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 1:<\/b><span style=\"font-weight: 400;\"> T\u00ednh b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng 30.000.000 \u00d7 10,5% = 3.150.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 2: <\/b><span style=\"font-weight: 400;\">T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf 30.000.000 \u2013 3.150.000 \u2013 15.500.000 = 11.350.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 3<\/b><span style=\"font-weight: 400;\">: T\u00ednh thu\u1ebf TNCN<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10.000.000 \u00d7 5% = 500.000 \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1.350.000 \u00d7 10% = 135.000 \u0111\u1ed3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng thu\u1ebf TNCN: 500.000 + 135.000 = 635.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u01b0\u1edbc 4:<\/b><span style=\"font-weight: 400;\"> T\u00ednh l\u01b0\u01a1ng Net 30.000.000 \u2013 3.150.000 \u2013 635.000 = 26.215.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, v\u1edbi l\u01b0\u01a1ng Gross 30 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn kho\u1ea3ng 26,215 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng n\u1ebfu kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>5. C\u00e1ch quy \u0111\u1ed5i l\u01b0\u01a1ng Net sang Gross<\/b><\/h2>\n<table style=\"border-collapse: collapse;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><span style=\"font-weight: 400;\">C\u00f4ng th\u1ee9c: L\u01b0\u01a1ng Gross = L\u01b0\u01a1ng Net + B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng + Thu\u1ebf TNCN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-17483 aligncenter\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/CT-Tinh-luong-gross.png\" alt=\"C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng gross\" width=\"2048\" height=\"684\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/CT-Tinh-luong-gross.png 2048w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/CT-Tinh-luong-gross-768x257.png 768w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/CT-Tinh-luong-gross-1536x513.png 1536w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/CT-Tinh-luong-gross-18x6.png 18w\" sizes=\"(max-width: 2048px) 100vw, 2048px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, quy \u0111\u1ed5i Net sang Gross ph\u1ee9c t\u1ea1p h\u01a1n v\u00ec b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf TNCN \u0111\u1ec1u ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee9c Gross. Do \u0111\u00f3, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p gross-up, t\u1ee9c l\u00e0 quy \u0111\u1ed5i ng\u01b0\u1ee3c t\u1eeb l\u01b0\u01a1ng th\u1ef1c nh\u1eadn v\u1ec1 t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 hi\u1ec3u theo tr\u00ecnh t\u1ef1:<\/span><\/p>\n<ol style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh m\u1ee9c Net ng\u01b0\u1eddi lao \u0111\u1ed9ng mu\u1ed1n nh\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u01af\u1edbc t\u00ednh Gross t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c theo Gross.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh thu nh\u1eadp t\u00ednh thu\u1ebf sau khi tr\u1eeb b\u1ea3o hi\u1ec3m v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh thu\u1ebf TNCN.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i: Gross \u2013 b\u1ea3o hi\u1ec3m \u2013 thu\u1ebf = Net.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh \u0111\u1ebfn khi ra \u0111\u00fang s\u1ed1 Net c\u1ea7n tr\u1ea3.<\/span><\/li>\n<\/ol>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 quy \u0111\u1ed5i l\u01b0\u01a1ng Net sang Gross<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed ng\u01b0\u1eddi lao \u0111\u1ed9ng mu\u1ed1n nh\u1eadn l\u01b0\u01a1ng Net l\u00e0 20.000.000 \u0111\u1ed3ng\/th\u00e1ng, kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, to\u00e0n b\u1ed9 l\u01b0\u01a1ng l\u00e0 c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u01af\u1edbc t\u00ednh m\u1ee9c Gross c\u1ea7n c\u00f3 <\/b><span style=\"font-weight: 400;\">l\u00e0 kho\u1ea3ng 22.611.000 \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c: <\/b><span style=\"font-weight: 400;\">22.611.000 \u00d7 10,5% = 2.374.155 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/b><span style=\"font-weight: 400;\"> 22.611.000 \u2013 2.374.155 \u2013 15.500.000 = 4.736.845 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Thu\u1ebf TNCN: <\/b><span style=\"font-weight: 400;\">4.736.845 \u00d7 5% = 236.842 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0\u01a1ng Net:<\/b><span style=\"font-weight: 400;\"> 22.611.000 \u2013 2.374.155 \u2013 236.842 \u2248 20.000.000 \u0111\u1ed3ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, doanh nghi\u1ec7p c\u1ea7n quy \u0111\u1ed5i ra l\u01b0\u01a1ng Gross kho\u1ea3ng 22,611 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 kh\u00f4ng c\u00f3 kho\u1ea3n gi\u1ea3m tr\u1eeb kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>6. Nh\u1eefng l\u01b0u \u00fd khi t\u00ednh l\u01b0\u01a1ng Gross v\u00e0 Net<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u00ednh l\u01b0\u01a1ng Gross v\u00e0 Net, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c kho\u1ea3n thu nh\u1eadp, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng, ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u00e0 thu\u1ebf TNCN. M\u1ed7i kho\u1ea3n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng kh\u00e1c nhau \u0111\u1ebfn t\u1ed5ng thu nh\u1eadp, c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m, thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 s\u1ed1 l\u01b0\u01a1ng th\u1ef1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.1 Ph\u1ee5 c\u1ea5p c\u00f3 t\u00ednh v\u00e0o Gross kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. N\u1ebfu ph\u1ee5 c\u1ea5p l\u00e0 kho\u1ea3n doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u1ecfa thu\u1eadn, kho\u1ea3n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o t\u1ed5ng thu nh\u1eadp Gross.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, c\u1ea7n ph\u00e2n bi\u1ec7t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p t\u00ednh v\u00e0o thu nh\u1eadp Gross.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p t\u00ednh \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p t\u00ednh thu\u1ebf TNCN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba kh\u00e1i ni\u1ec7m n\u00e0y kh\u00f4ng ho\u00e0n to\u00e0n gi\u1ed1ng nhau. C\u00f3 kho\u1ea3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng t\u00ednh \u0111\u00f3ng BHXH n\u1ebfu \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n h\u1ed7 tr\u1ee3, ph\u00fac l\u1ee3i ri\u00eang theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 h\u1ed3 s\u01a1 l\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.2 Th\u01b0\u1edfng c\u00f3 t\u00ednh v\u00e0o Gross kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u01b0\u1edfng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o Gross n\u1ebfu \u0111\u00f3 l\u00e0 kho\u1ea3n thu nh\u1eadp doanh nghi\u1ec7p chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 l\u01b0\u01a1ng ho\u1eb7c k\u1ef3 th\u01b0\u1edfng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u00f3ng b\u1ea3o hi\u1ec3m, ti\u1ec1n th\u01b0\u1edfng theo quy ch\u1ebf th\u01b0\u1edfng, th\u01b0\u1edfng s\u00e1ng ki\u1ebfn ho\u1eb7c m\u1ed9t s\u1ed1 kho\u1ea3n ph\u00fac l\u1ee3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang v\u00e0 kh\u00f4ng nh\u1ea5t thi\u1ebft l\u00e0 c\u0103n c\u1ee9 \u0111\u00f3ng BHXH. Khi t\u00ednh thu\u1ebf TNCN, ph\u1ea7n th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.3 Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3 theo c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m, v\u1edbi m\u1ee9c \u00edt nh\u1ea5t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">150% v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">200% v\u00e0o ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">300% v\u00e0o ng\u00e0y l\u1ec5, T\u1ebft, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5, T\u1ebft, 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.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam \u00edt nh\u1ea5t 30%; n\u1ebfu l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam th\u00ec ngo\u00e0i c\u00e1c kho\u1ea3n tr\u00ean c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam 20% theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 thu\u1ebf TNCN, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd v\u00e0 ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ed9c nh\u00f3m thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN theo th\u00f4ng tin h\u01b0\u1edbng d\u1eabn n\u0103m 2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>6.4 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u1ea3nh h\u01b0\u1edfng ra sao?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Thu\u1ebf TNCN l\u00e0m gi\u1ea3m s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1ebfu thu nh\u1eadp t\u00ednh thu\u1ebf v\u01b0\u1ee3t m\u1ee9c gi\u1ea3m tr\u1eeb. Khi l\u01b0\u01a1ng c\u00e0ng cao, ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf c\u00e0ng c\u00f3 th\u1ec3 r\u01a1i v\u00e0o b\u1eadc thu\u1ebf cao h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, c\u00f9ng m\u1ed9t m\u1ee9c Gross, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ho\u1eb7c c\u00f3 kho\u1ea3n gi\u1ea3m tr\u1eeb h\u1ee3p l\u1ec7 s\u1ebd c\u00f3 thu nh\u1eadp t\u00ednh thu\u1ebf th\u1ea5p h\u01a1n, t\u1eeb \u0111\u00f3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p th\u1ea5p h\u01a1n v\u00e0 l\u01b0\u01a1ng Net cao h\u01a1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c t\u00ednh \u0111\u00fang thu\u1ebf TNCN gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro khi k\u00ea khai, quy\u1ebft to\u00e1n v\u00e0 ki\u1ec3m tra chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-17482\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/muc-6.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd khi t\u00ednh l\u01b0\u01a1ng Gross v\u00e0 Net\" width=\"1672\" height=\"941\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/muc-6.jpg 1672w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/muc-6-768x432.jpg 768w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/muc-6-1536x864.jpg 1536w, https:\/\/arito.vn\/wp-content\/uploads\/2026\/07\/muc-6-18x10.jpg 18w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/><\/p>\n<h2 style=\"text-align: justify;\"><b>7. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 l\u01b0\u01a1ng Gross v\u00e0 Net<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong qu\u00e1 tr\u00ecnh th\u1ecfa thu\u1eadn v\u00e0 t\u00ednh l\u01b0\u01a1ng, nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u01b0\u1eddng nh\u1ea7m l\u1eabn gi\u1eefa l\u01b0\u01a1ng Gross v\u00e0 l\u01b0\u01a1ng Net. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng c\u00e2u h\u1ecfi ph\u1ed5 bi\u1ebfn gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p hi\u1ec3u r\u00f5 h\u01a1n \u0111\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang trong th\u1ef1c t\u1ebf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.1 L\u01b0\u01a1ng Net c\u00f3 bao g\u1ed3m thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Net l\u00e0 s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng 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 n\u1ebfu c\u00f3. N\u1ebfu doanh nghi\u1ec7p th\u1ecfa thu\u1eadn tr\u1ea3 l\u01b0\u01a1ng Net, doanh nghi\u1ec7p v\u1eabn c\u1ea7n quy \u0111\u1ed5i sang l\u01b0\u01a1ng Gross \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang thu nh\u1eadp ch\u1ecbu thu\u1ebf, s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m li\u00ean quan.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.2 C\u00e1ch t\u00ednh l\u01b0\u01a1ng Gross sang Net nh\u01b0 th\u1ebf n\u00e0o?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch t\u00ednh l\u01b0\u01a1ng Gross sang Net l\u00e0 l\u1ea5y l\u01b0\u01a1ng Gross tr\u1eeb \u0111i ph\u1ea7n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p. C\u00f4ng th\u1ee9c c\u01a1 b\u1ea3n l\u00e0: L\u01b0\u01a1ng Net = L\u01b0\u01a1ng Gross \u2013 BHXH, BHYT, BHTN ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng \u2013 Thu\u1ebf TNCN. Trong \u0111\u00f3, thu\u1ebf TNCN \u0111\u01b0\u1ee3c t\u00ednh sau khi \u0111\u00e3 tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n, gi\u1ea3m tr\u1eeb ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb h\u1ee3p l\u1ec7 kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.3 N\u00ean deal l\u01b0\u01a1ng Gross hay Net?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean hi\u1ec3u r\u00f5 c\u1ea3 l\u01b0\u01a1ng Gross v\u00e0 l\u01b0\u01a1ng Net tr\u01b0\u1edbc khi deal l\u01b0\u01a1ng. Deal l\u01b0\u01a1ng Gross th\u01b0\u1eddng minh b\u1ea1ch h\u01a1n v\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u00ecn \u0111\u01b0\u1ee3c t\u1ed5ng thu nh\u1eadp, c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, thu\u1ebf v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn sau kh\u1ea5u tr\u1eeb. Trong khi \u0111\u00f3, deal l\u01b0\u01a1ng Net gi\u00fap d\u1ec5 bi\u1ebft s\u1ed1 ti\u1ec1n nh\u1eadn v\u1ec1 t\u00e0i kho\u1ea3n h\u1eb1ng th\u00e1ng, nh\u01b0ng c\u1ea7n y\u00eau c\u1ea7u doanh nghi\u1ec7p th\u1ec3 hi\u1ec7n r\u00f5 c\u00e1ch quy \u0111\u1ed5i sang Gross, m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 ph\u1ea7n thu\u1ebf TNCN \u0111\u00e3 x\u1eed l\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.4 M\u1ee9c l\u01b0\u01a1ng tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u01b0\u1eddng l\u00e0 Gross hay Net?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u01b0\u1eddng \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p th\u1ec3 hi\u1ec7n theo l\u01b0\u01a1ng Gross \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c t\u00ednh b\u1ea3o hi\u1ec3m, thu\u1ebf v\u00e0 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng. Tuy nhi\u00ean, ph\u00e1p lu\u1eadt kh\u00f4ng b\u1eaft bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i ghi l\u00e0 \u201cGross\u201d hay \u201cNet\u201d. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ea7n th\u1ec3 hi\u1ec7n r\u00f5 m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng, th\u1eddi h\u1ea1n tr\u1ea3 l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c theo th\u1ecfa thu\u1eadn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>7.5 C\u00f3 b\u1eaft bu\u1ed9c doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng Gross kh\u00f4ng?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 l\u01b0\u01a1ng theo h\u00ecnh th\u1ee9c Gross. Ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn l\u01b0\u01a1ng theo Gross ho\u1eb7c Net t\u00f9y ch\u00ednh s\u00e1ch tr\u1ea3 l\u01b0\u01a1ng. Tuy nhi\u00ean, d\u00f9 th\u1ecfa thu\u1eadn theo c\u00e1ch n\u00e0o, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i t\u00ednh \u0111\u00fang c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, l\u01b0\u01a1ng th\u1ef1c nh\u1eadn v\u00e0 th\u1ef1c hi\u1ec7n k\u00ea khai theo quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>K\u1ebft lu\u1eadn<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng Gross v\u00e0 Net l\u00e0 hai c\u00e1ch nh\u00ecn kh\u00e1c nhau v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng. L\u01b0\u01a1ng Gross l\u00e0 t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc kh\u1ea5u tr\u1eeb, c\u00f2n l\u01b0\u01a1ng Net l\u00e0 s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn sau khi tr\u1eeb b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, hi\u1ec3u r\u00f5 hai kh\u00e1i ni\u1ec7m n\u00e0y gi\u00fap deal l\u01b0\u01a1ng ch\u00ednh x\u00e1c, tr\u00e1nh nh\u1ea7m l\u1eabn gi\u1eefa l\u01b0\u01a1ng th\u1ecfa thu\u1eadn v\u00e0 l\u01b0\u01a1ng th\u1ef1c nh\u1eadn. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, t\u00ednh \u0111\u00fang Gross \u2013 Net gi\u00fap b\u1ea3ng l\u01b0\u01a1ng minh b\u1ea1ch, h\u1ea1n ch\u1ebf sai s\u00f3t khi \u0111\u00f3ng b\u1ea3o hi\u1ec3m, kh\u1ea5u tr\u1eeb thu\u1ebf TNCN v\u00e0 qu\u1ea3n tr\u1ecb chi ph\u00ed nh\u00e2n s\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi gi\u1ea3i ph\u00e1p <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-tien-luong-hieu-qua\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #000080;\"><strong>ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng<\/strong><\/span><\/a> nh\u01b0 <\/span><span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/arito.vn\/en\/quan-ly-nhan-su-hrm\/\" target=\"_blank\" rel=\"noopener\">AritoHRM<\/a><\/strong><\/span><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p c\u00f3 th\u1ec3 chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf ngay t\u1eeb \u0111\u1ea7u, qua \u0111\u00f3 h\u1ed7 tr\u1ee3 t\u00ednh l\u01b0\u01a1ng ch\u00ednh x\u00e1c h\u01a1n, gi\u1ea3m b\u1edbt thao t\u00e1c th\u1ee7 c\u00f4ng v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1. <\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u01b0\u01a1ng Gross l\u00e0 m\u1ee9c l\u01b0\u01a1ng tr\u01b0\u1edbc khi 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. Trong khi \u0111\u00f3, l\u01b0\u01a1ng Net l\u00e0 s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n n\u00e0y. \u0110\u00e2y l\u00e0 hai kh\u00e1i ni\u1ec7m r\u1ea5t quen thu\u1ed9c trong qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":17487,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[224,308,1],"tags":[],"class_list":["post-17481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-chung","category-quan-tri-nguon-nhan-luc","category-tin-tuc"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17481","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=17481"}],"version-history":[{"count":2,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17481\/revisions"}],"predecessor-version":[{"id":17490,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/17481\/revisions\/17490"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/17487"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=17481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=17481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=17481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}