{"id":20787,"date":"2026-08-24T22:21:32","date_gmt":"2026-08-24T15:21:32","guid":{"rendered":"https:\/\/arito.vn\/?p=20787"},"modified":"2026-10-07T22:57:37","modified_gmt":"2026-10-07T15:57:37","slug":"mau-bang-luong-nhan-vien","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-bang-luong-nhan-vien\/","title":{"rendered":"M\u1eabu b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n vi\u00ean 2026: file Excel c\u00f3 c\u00f4ng th\u1ee9c t\u00ednh s\u1eb5n"},"content":{"rendered":"

Ph\u1ea7n l\u1edbn m\u1eabu b\u1ea3ng l\u01b0\u01a1ng Excel \u0111ang l\u01b0u h\u00e0nh \u1edf Vi\u1ec7t Nam c\u00f2n d\u00f9ng bi\u1ec3u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 7 b\u1eadc v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh 11 tri\u1ec7u \u0111\u1ed3ng. C\u1ea3 hai \u0111\u00e3 l\u1ea1c h\u1eadu t\u1eeb 01\/01\/2026<\/strong>, v\u00e0 h\u1ec7 qu\u1ea3 l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb tr\u1eeb th\u1eeba thu\u1ebf m\u1ed7i th\u00e1ng<\/strong>.<\/p>\n

File k\u00e8m b\u00e0i n\u00e0y l\u00e0 b\u1ea3ng l\u01b0\u01a1ng Excel c\u00f3 c\u00f4ng th\u1ee9c ho\u1ea1t \u0111\u1ed9ng, \u0111\u00e3 c\u1eadp nh\u1eadt bi\u1ec3u thu\u1ebf 5 b\u1eadc, gi\u1ea3m tr\u1eeb m\u1edbi, hai m\u1ee9c tr\u1ea7n b\u1ea3o hi\u1ec3m kh\u00e1c nhau, v\u00e0 c\u00e1ch x\u1eed l\u00fd \u0111\u00fang ph\u1ea7n l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n

T\u1ea3i m\u1eabu b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n vi\u00ean 2026<\/h2>\n

T\u1ea2I NGAY<\/strong><\/a><\/p>\n\n\n\n\n\n\n\n
Sheet<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
Tham s\u1ed1<\/strong><\/td>\nTo\u00e0n b\u1ed9 m\u1ee9c 2026 \u1edf m\u1ed9t ch\u1ed7: gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1ee9c tham chi\u1ebfu, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, t\u1ef7 l\u1ec7 b\u1ea3o hi\u1ec3m. S\u1eeda \u1edf \u0111\u00e2y th\u00ec c\u1ea3 b\u1ea3ng l\u01b0\u01a1ng c\u1eadp nh\u1eadt theo<\/strong><\/td>\n<\/tr>\n
B\u1ea3ng l\u01b0\u01a1ng<\/strong><\/td>\n26 c\u1ed9t, 15 d\u00f2ng nh\u00e2n vi\u00ean, ch\u1ec9 nh\u1eadp 9 c\u1ed9t, 17 c\u1ed9t c\u00f2n l\u1ea1i t\u1ef1 t\u00ednh<\/strong><\/td>\n<\/tr>\n
H\u01b0\u1edbng d\u1eabn<\/strong><\/td>\nGi\u1ea3i th\u00edch t\u1eebng c\u1ed9t, ba \u0111i\u1ec3m hay l\u00e0m sai m\u00e0 m\u1eabu \u0111\u00e3 x\u1eed l\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Thi\u1ebft k\u1ebf theo nguy\u00ean t\u1eafc t\u00e1ch tham s\u1ed1 kh\u1ecfi c\u00f4ng th\u1ee9c.<\/strong> Khi quy \u0111\u1ecbnh thay \u0111\u1ed5i, ch\u1ec9 s\u1eeda sheet Tham s\u1ed1, kh\u00f4ng ph\u1ea3i s\u1eeda c\u00f4ng th\u1ee9c trong t\u1eebng \u00f4.<\/p>\n

\"\"<\/p>\n

Ch\u00edn c\u1ed9t c\u1ea7n nh\u1eadp<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n
C\u1ed9t<\/td>\nContent<\/td>\n<\/tr>\n<\/thead>\n
B, C<\/td>\nH\u1ecd t\u00ean, ch\u1ee9c v\u1ee5<\/td>\n<\/tr>\n
D<\/td>\nL\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng th\u00e1ng<\/td>\n<\/tr>\n
E<\/td>\nNg\u00e0y l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n
F<\/td>\nNg\u00e0y l\u00e0m vi\u1ec7c ti\u00eau chu\u1ea9n c\u1ee7a th\u00e1ng, m\u1eb7c \u0111\u1ecbnh 26<\/td>\n<\/tr>\n
H<\/td>\nPh\u1ee5 c\u1ea5p, ch\u1ec9 c\u00e1c kho\u1ea3n mang t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng<\/td>\n<\/tr>\n
J, K, L<\/td>\nGi\u1edd l\u00e0m th\u00eam theo ba lo\u1ea1i: ng\u00e0y th\u01b0\u1eddng, ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n, ng\u00e0y l\u1ec5<\/td>\n<\/tr>\n
O<\/td>\nL\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m, m\u1eb7c \u0111\u1ecbnh b\u1eb1ng c\u1ed9t D<\/td>\n<\/tr>\n
T<\/td>\nS\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00e3 \u0111\u0103ng k\u00fd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

M\u01b0\u1eddi b\u1ea3y c\u1ed9t t\u1ef1 t\u00ednh<\/h3>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
C\u1ed9t<\/td>\nC\u00f4ng th\u1ee9c<\/td>\n<\/tr>\n<\/thead>\n
G<\/td>\nL\u01b0\u01a1ng theo ng\u00e0y l\u00e0m = D chia F nh\u00e2n E<\/td>\n<\/tr>\n
I<\/td>\nTi\u1ec1n l\u01b0\u01a1ng m\u1ed9t gi\u1edd = D chia (F nh\u00e2n 8)<\/td>\n<\/tr>\n
M<\/td>\nTi\u1ec1n l\u00e0m th\u00eam = I nh\u00e2n (J nh\u00e2n 150% c\u1ed9ng K nh\u00e2n 200% c\u1ed9ng L nh\u00e2n 300%)<\/td>\n<\/tr>\n
N<\/td>\nT\u1ed5ng thu nh\u1eadp = G c\u1ed9ng H c\u1ed9ng M<\/td>\n<\/tr>\n
P, Q<\/td>\nBHXH 8% v\u00e0 BHYT 1,5%, c\u00f3 tr\u1ea7n 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu<\/strong><\/td>\n<\/tr>\n
R<\/td>\nBHTN 1%, c\u00f3 tr\u1ea7n ri\u00eang 20 l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/strong><\/td>\n<\/tr>\n
S<\/td>\nT\u1ed5ng b\u1ea3o hi\u1ec3m ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng<\/td>\n<\/tr>\n
U<\/td>\nGi\u1ea3m tr\u1eeb gia c\u1ea3nh = 15.500.000 c\u1ed9ng s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c nh\u00e2n 6.200.000<\/td>\n<\/tr>\n
V<\/td>\nPh\u1ea7n l\u00e0m th\u00eam \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/strong> = I nh\u00e2n (J nh\u00e2n 50% c\u1ed9ng K nh\u00e2n 100% c\u1ed9ng L nh\u00e2n 200%)<\/td>\n<\/tr>\n
W<\/td>\nThu nh\u1eadp ch\u1ecbu thu\u1ebf = N tr\u1eeb V<\/td>\n<\/tr>\n
X<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf = W tr\u1eeb S tr\u1eeb U, kh\u00f4ng \u00e2m<\/td>\n<\/tr>\n
Y<\/td>\nThu\u1ebf TNCN theo bi\u1ec3u 5 b\u1eadc 2026<\/strong><\/td>\n<\/tr>\n
Z<\/td>\nTh\u1ef1c nh\u1eadn = N tr\u1eeb S tr\u1eeb Y<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ba \u0111i\u1ec3m m\u1eabu n\u00e0y x\u1eed l\u00fd kh\u00e1c c\u00e1c m\u1eabu kh\u00e1c<\/h2>\n

\u0110i\u1ec3m 1: hai m\u1ee9c tr\u1ea7n b\u1ea3o hi\u1ec3m kh\u00e1c nhau<\/h3>\n

\u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t v\u00e0 \u00edt ai bi\u1ebft.<\/p>\n\n\n\n\n\n\n
Lo\u1ea1i b\u1ea3o hi\u1ec3m<\/td>\nM\u1ee9c tr\u1ea7n<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
BHXH v\u00e0 BHYT<\/strong><\/td>\n20 l\u1ea7n m\u1ee9c tham chi\u1ebfu<\/strong><\/td>\n20 nh\u00e2n 2.530.000 b\u1eb1ng 50.600.000 \u0111<\/strong><\/td>\n<\/tr>\n
BHTN<\/strong><\/td>\n20 l\u1ea7n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/strong><\/td>\nV\u00f9ng I: 20 nh\u00e2n 5.310.000 b\u1eb1ng 106.200.000 \u0111<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Hai con s\u1ed1 c\u00e1ch nhau h\u01a1n hai l\u1ea7n.<\/strong> D\u00f9ng chung m\u1ed9t tr\u1ea7n th\u00ec b\u1ea3ng l\u01b0\u01a1ng 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

M\u1ee9c tham chi\u1ebfu l\u00e0 2.530.000 \u0111\u1ed3ng t\u1eeb 01\/7\/2026<\/strong>, tr\u01b0\u1edbc \u0111\u00f3 l\u00e0 2.340.000 \u0111\u1ed3ng.<\/p>\n

L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng theo Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP t\u1eeb 01\/01\/2026:<\/strong><\/p>\n\n\n\n\n\n\n\n\n
V\u00f9ng<\/td>\nM\u1ee9c th\u00e1ng<\/td>\nTr\u1ea7n BHTN<\/td>\n<\/tr>\n<\/thead>\n
I<\/td>\n5.310.000<\/td>\n106.200.000<\/td>\n<\/tr>\n
II<\/td>\n4.730.000<\/td>\n94.600.000<\/td>\n<\/tr>\n
III<\/td>\n4.140.000<\/td>\n82.800.000<\/td>\n<\/tr>\n
IV<\/td>\n3.700.000<\/td>\n74.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0110i\u1ec3m 2: ph\u1ea7n l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/h3>\n

Quy \u0111\u1ecbnh:<\/strong> ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd tr\u1ea3 cao h\u01a1n<\/strong> m\u1ee9c tr\u1ea3 cho gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Ph\u1ea7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u1eabn ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n\n\n\n\n
Lo\u1ea1i l\u00e0m th\u00eam<\/td>\nM\u1ee9c tr\u1ea3<\/td>\nPh\u1ea7n ch\u1ecbu thu\u1ebf<\/td>\nPh\u1ea7n mi\u1ec5n thu\u1ebf<\/strong><\/td>\n<\/tr>\n<\/thead>\n
Ng\u00e0y th\u01b0\u1eddng<\/td>\n150%<\/td>\n100%<\/td>\n50%<\/strong><\/td>\n<\/tr>\n
Ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n<\/td>\n200%<\/td>\n100%<\/td>\n100%<\/strong><\/td>\n<\/tr>\n
Ng\u00e0y l\u1ec5<\/td>\n300%<\/td>\n100%<\/td>\n200%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5:<\/strong> ti\u1ec1n l\u01b0\u01a1ng m\u1ed9t gi\u1edd 60.000 \u0111\u1ed3ng, l\u00e0m th\u00eam 10 gi\u1edd ng\u00e0y th\u01b0\u1eddng.<\/p>\n\n\n\n\n\n\n\n
Kho\u1ea3n<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
Ti\u1ec1n l\u00e0m th\u00eam nh\u1eadn \u0111\u01b0\u1ee3c: 10 nh\u00e2n 60.000 nh\u00e2n 150%<\/td>\n900.000<\/strong><\/td>\n<\/tr>\n
Ph\u1ea7n ch\u1ecbu thu\u1ebf: 10 nh\u00e2n 60.000 nh\u00e2n 100%<\/td>\n600.000<\/strong><\/td>\n<\/tr>\n
Ph\u1ea7n mi\u1ec5n thu\u1ebf: 10 nh\u00e2n 60.000 nh\u00e2n 50%<\/td>\n300.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra:<\/strong> 600.000 c\u1ed9ng 300.000 b\u1eb1ng 900.000. Kh\u1edbp.<\/p>\n

Hai c\u00e1ch l\u00e0m sai th\u01b0\u1eddng g\u1eb7p:<\/strong> mi\u1ec5n to\u00e0n b\u1ed9 900.000 \u0111\u1ed3ng, ho\u1eb7c kh\u00f4ng mi\u1ec5n \u0111\u1ed3ng n\u00e0o. C\u1ed9t V c\u1ee7a m\u1eabu x\u1eed l\u00fd \u0111\u00fang b\u1eb1ng c\u00e1ch t\u00ednh ri\u00eang ph\u1ea7n v\u01b0\u1ee3t.<\/p>\n

\u0110i\u1ec3m 3: bi\u1ec3u thu\u1ebf 5 b\u1eadc<\/h3>\n\n\n\n\n\n\n\n\n\n
B\u1eadc<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf \/ th\u00e1ng<\/td>\nThu\u1ebf su\u1ea5t<\/td>\nC\u00f4ng th\u1ee9c r\u00fat g\u1ecdn, tri\u1ec7u \u0111\u1ed3ng<\/td>\n<\/tr>\n<\/thead>\n
1<\/td>\n\u0110\u1ebfn 10 tri\u1ec7u<\/td>\n5%<\/td>\n5% \u00d7 TNTT<\/td>\n<\/tr>\n
2<\/td>\nTr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u<\/td>\n10%<\/strong><\/td>\n10% \u00d7 TNTT \u2212 0,5<\/td>\n<\/tr>\n
3<\/td>\nTr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u<\/td>\n20%<\/strong><\/td>\n20% \u00d7 TNTT \u2212 3,5<\/td>\n<\/tr>\n
4<\/td>\nTr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u<\/td>\n30%<\/td>\n30% \u00d7 TNTT \u2212 9,5<\/td>\n<\/tr>\n
5<\/td>\nTr\u00ean 100 tri\u1ec7u<\/td>\n35%<\/td>\n35% \u00d7 TNTT \u2212 14,5<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

V\u00ed d\u1ee5 t\u00ednh m\u1ed9t d\u00f2ng b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ea7y \u0111\u1ee7<\/h2>\n

Nh\u00e2n vi\u00ean l\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng 45.000.000 \u0111\u1ed3ng, l\u00e0m \u0111\u1ee7 26 ng\u00e0y, 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, v\u00f9ng I, kh\u00f4ng l\u00e0m th\u00eam gi\u1edd.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
C\u1ed9t<\/td>\nCh\u1ec9 ti\u00eau<\/td>\nS\u1ed1 ti\u1ec1n<\/td>\n<\/tr>\n<\/thead>\n
D<\/td>\nL\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng<\/td>\n45.000.000<\/td>\n<\/tr>\n
G<\/td>\nL\u01b0\u01a1ng theo ng\u00e0y l\u00e0m, \u0111\u1ee7 26\/26 ng\u00e0y<\/td>\n45.000.000<\/td>\n<\/tr>\n
I<\/td>\nTi\u1ec1n l\u01b0\u01a1ng m\u1ed9t gi\u1edd: 45.000.000 chia 208<\/td>\n216.346<\/td>\n<\/tr>\n
N<\/td>\nT\u1ed5ng thu nh\u1eadp<\/td>\n45.000.000<\/td>\n<\/tr>\n
P<\/td>\nBHXH 8%, ch\u01b0a ch\u1ea1m tr\u1ea7n 50.600.000<\/td>\n3.600.000<\/td>\n<\/tr>\n
Q<\/td>\nBHYT 1,5%<\/td>\n675.000<\/td>\n<\/tr>\n
R<\/td>\nBHTN 1%, ch\u01b0a ch\u1ea1m tr\u1ea7n 106.200.000<\/td>\n450.000<\/td>\n<\/tr>\n
S<\/td>\nT\u1ed5ng b\u1ea3o hi\u1ec3m<\/td>\n4.725.000<\/strong><\/td>\n<\/tr>\n
U<\/td>\nGi\u1ea3m tr\u1eeb: 15.500.000 c\u1ed9ng 6.200.000<\/td>\n21.700.000<\/strong><\/td>\n<\/tr>\n
X<\/td>\nThu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n18.575.000<\/strong><\/td>\n<\/tr>\n
Y<\/td>\nThu\u1ebf TNCN, b\u1eadc 2<\/td>\n1.357.500<\/strong><\/td>\n<\/tr>\n
Z<\/td>\nTh\u1ef1c nh\u1eadn<\/strong><\/td>\n38.917.500<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ki\u1ec3m tra t\u1eebng b\u01b0\u1edbc<\/h3>\n

B\u1ea3o hi\u1ec3m:<\/strong> 45.000.000 nh\u00e2n 10,5% b\u1eb1ng 4.725.000. Kh\u1edbp.<\/p>\n

Thu nh\u1eadp t\u00ednh thu\u1ebf:<\/strong> 45.000.000 tr\u1eeb 4.725.000 tr\u1eeb 21.700.000 b\u1eb1ng 18.575.000. Kh\u1edbp.<\/p>\n

Thu\u1ebf theo t\u1eebng b\u1eadc:<\/strong> 10.000.000 nh\u00e2n 5% b\u1eb1ng 500.000. Ph\u1ea7n 8.575.000 nh\u00e2n 10% b\u1eb1ng 857.500. T\u1ed5ng 1.357.500.<\/p>\n

Thu\u1ebf theo c\u00f4ng th\u1ee9c r\u00fat g\u1ecdn:<\/strong> 10% nh\u00e2n 18,575 tr\u1eeb 0,5 b\u1eb1ng 1,3575 tri\u1ec7u. Hai c\u00e1ch kh\u1edbp nhau.<\/p>\n

Th\u1ef1c nh\u1eadn:<\/strong> 45.000.000 tr\u1eeb 4.725.000 tr\u1eeb 1.357.500 b\u1eb1ng 38.917.500. Kh\u1edbp.<\/p>\n

So v\u1edbi b\u1ea3ng l\u01b0\u01a1ng d\u00f9ng m\u1ee9c c\u0169<\/h3>\n\n\n\n\n\n\n\n\n\n
Ch\u1ec9 ti\u00eau<\/td>\nM\u1eabu n\u00e0y, m\u1ee9c 2026<\/td>\nB\u1ea3ng l\u01b0\u01a1ng c\u0169<\/td>\n<\/tr>\n<\/thead>\n
Gi\u1ea3m tr\u1eeb<\/td>\n21.700.000<\/td>\n15.400.000<\/td>\n<\/tr>\n
Thu nh\u1eadp t\u00ednh thu\u1ebf<\/td>\n18.575.000<\/td>\n24.875.000<\/td>\n<\/tr>\n
Thu\u1ebf su\u1ea5t b\u1eadc \u00e1p d\u1ee5ng<\/td>\n10%<\/td>\n15%<\/td>\n<\/tr>\n
Thu\u1ebf TNCN<\/strong><\/td>\n1.357.500<\/strong><\/td>\n2.481.250<\/strong><\/td>\n<\/tr>\n
Th\u1ef1c nh\u1eadn<\/strong><\/td>\n38.917.500<\/strong><\/td>\n37.793.750<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ch\u00eanh l\u1ec7ch 1.123.750 \u0111\u1ed3ng m\u1ed9t th\u00e1ng<\/strong>, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 13.485.000 \u0111\u1ed3ng m\u1ed9t n\u0103m<\/strong> cho m\u1ed9t nh\u00e2n vi\u00ean.<\/p>\n

V\u1edbi doanh nghi\u1ec7p 30 nh\u00e2n vi\u00ean \u1edf m\u1ee9c l\u01b0\u01a1ng t\u01b0\u01a1ng t\u1ef1, con s\u1ed1 n\u00e0y l\u00e0 kho\u1ea3ng 404 tri\u1ec7u \u0111\u1ed3ng m\u1ed9t n\u0103m b\u1ecb tr\u1eeb th\u1eeba.<\/strong> \u0110\u00e2y kh\u00f4ng ph\u1ea3i ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p, m\u00e0 l\u00e0 ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, v\u00e0 vi\u1ec7c tr\u1eeb th\u1eeba ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i khi quy\u1ebft to\u00e1n.<\/p>\n

Ki\u1ec3m tra:<\/strong> 13.485.000 nh\u00e2n 30 b\u1eb1ng 404.550.000. Kh\u1edbp.<\/p>\n

Nh\u1eefng g\u00ec m\u1eabu n\u00e0y kh\u00f4ng l\u00e0m, c\u1ea7n theo d\u00f5i ri\u00eang<\/h2>\n\n\n\n\n\n\n\n\n
Content<\/td>\nV\u00ec sao kh\u00f4ng \u0111\u01b0a v\u00e0o m\u1eabu<\/td>\n<\/tr>\n<\/thead>\n
Ki\u1ec3m tra gi\u1edbi h\u1ea1n gi\u1edd l\u00e0m th\u00eam<\/strong><\/td>\nGi\u1edbi h\u1ea1n l\u00e0 40 gi\u1edd m\u1ed9t th\u00e1ng v\u00e0 200 gi\u1edd m\u1ed9t n\u0103m theo \u0110i\u1ec1u 107 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019. Gi\u1edbi h\u1ea1n n\u0103m c\u1ea7n theo d\u00f5i l\u0169y k\u1ebf 12 th\u00e1ng, kh\u00f4ng t\u00ednh \u0111\u01b0\u1ee3c trong m\u1ed9t b\u1ea3ng th\u00e1ng<\/td>\n<\/tr>\n
Ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/td>\nM\u1eabu t\u00ednh ph\u1ea7n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng \u0111\u1ec3 ra th\u1ef1c nh\u1eadn. Ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng 21,5% l\u00e0 chi ph\u00ed, theo d\u00f5i ri\u00eang<\/td>\n<\/tr>\n
Th\u01b0\u1edfng, hoa h\u1ed3ng kh\u00f4ng \u0111\u1ecbnh k\u1ef3<\/td>\nC\u1ea7n x\u00e1c \u0111\u1ecbnh t\u00ednh ch\u1ea5t t\u1eebng kho\u1ea3n tr\u01b0\u1edbc khi \u0111\u01b0a v\u00e0o c\u1ed9t ph\u1ee5 c\u1ea5p<\/td>\n<\/tr>\n
T\u1ea1m \u1ee9ng, kh\u1ea5u tr\u1eeb kh\u00e1c<\/td>\nTh\u00eam c\u1ed9t ri\u00eang n\u1ebfu doanh nghi\u1ec7p c\u00f3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u00f2ng \u0111\u1ea7u l\u00e0 d\u00f2ng quan tr\u1ecdng nh\u1ea5t.<\/strong> Tr\u1ea3 \u0111\u00fang ti\u1ec1n l\u00e0m th\u00eam m\u00e0 v\u01b0\u1ee3t gi\u1edbi h\u1ea1n gi\u1edd th\u00ec v\u1eabn vi ph\u1ea1m. 40 gi\u1edd m\u1ed7i th\u00e1ng trong 12 th\u00e1ng l\u00e0 480 gi\u1edd, v\u01b0\u1ee3t xa m\u1ee9c 200 gi\u1edd m\u1ed9t n\u0103m.<\/p>\n

C\u00e1c kho\u1ea3n kh\u00f4ng t\u00ednh v\u00e0o ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9<\/h2>\n\n\n\n\n\n\n\n
Kho\u1ea3n<\/td>\nT\u00ednh v\u00e0o l\u01b0\u01a1ng \u0111\u1ec3 t\u00ednh thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m?<\/td>\n<\/tr>\n<\/thead>\n
Ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5, ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m g\u1eafn v\u1edbi c\u00f4ng vi\u1ec7c<\/td>\nC\u00f3<\/td>\n<\/tr>\n
Ti\u1ec1n l\u00e0m th\u00eam gi\u1edd<\/strong><\/td>\nCh\u1ecbu thu\u1ebf ph\u1ea7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng gi\u1edd b\u00ecnh th\u01b0\u1eddng. Kh\u00f4ng thu\u1ed9c c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong><\/td>\n<\/tr>\n
Ti\u1ec1n \u0103n ca, x\u0103ng xe kho\u00e1n, h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf<\/td>\nC\u1ea7n x\u00e1c \u0111\u1ecbnh theo t\u00ednh ch\u1ea5t t\u1eebng kho\u1ea3n v\u00e0 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u00f2ng gi\u1eefa c\u00f3 hai n\u1eeda kh\u00e1c nhau v\u00e0 hay b\u1ecb x\u1eed l\u00fd l\u1eabn:<\/strong> ti\u1ec1n l\u00e0m th\u00eam gi\u1edd kh\u00f4ng<\/strong> thu\u1ed9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, nh\u01b0ng ph\u1ea7n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c gi\u1edd b\u00ecnh th\u01b0\u1eddng v\u1eabn ch\u1ecbu<\/strong> thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/p>\n

(ng\u01b0\u1eddi duy\u1ec7t b\u00e0i x\u00e1c nh\u1eadn danh m\u1ee5c c\u00e1c kho\u1ea3n thu\u1ed9c v\u00e0 kh\u00f4ng thu\u1ed9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 t\u00ednh thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh)<\/em><\/p>\n

\"\"<\/p>\n

Khi n\u00e0o n\u00ean b\u1ecf Excel<\/h2>\n

B\u1ea3ng l\u01b0\u01a1ng Excel \u0111\u1ee7 d\u00f9ng t\u1edbi m\u1ed9t m\u1ee9c nh\u1ea5t \u0111\u1ecbnh. C\u00e1c d\u1ea5u hi\u1ec7u n\u00ean chuy\u1ec3n sang h\u1ec7 th\u1ed1ng:<\/p>\n\n\n\n\n\n\n\n\n\n\n
D\u1ea5u hi\u1ec7u<\/td>\nV\u1ea5n \u0111\u1ec1 c\u1ee7a Excel<\/td>\n<\/tr>\n<\/thead>\n
Tr\u00ean kho\u1ea3ng 30 nh\u00e2n vi\u00ean<\/td>\nNh\u1eadp li\u1ec7u tay t\u0103ng, sai s\u00f3t t\u0103ng theo<\/td>\n<\/tr>\n
C\u00f3 nhi\u1ec1u m\u1ee9c l\u01b0\u01a1ng, nhi\u1ec1u lo\u1ea1i ph\u1ee5 c\u1ea5p theo v\u1ecb tr\u00ed<\/td>\nC\u00f4ng th\u1ee9c tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p v\u00e0 d\u1ec5 b\u1ecb s\u1eeda sai<\/td>\n<\/tr>\n
C\u1ea7n s\u1ed1 li\u1ec7u l\u00e0m th\u00eam gi\u1edd t\u1eeb m\u00e1y ch\u1ea5m c\u00f4ng<\/td>\nNh\u1eadp l\u1ea1i t\u1eeb m\u00e1y ch\u1ea5m c\u00f4ng l\u00e0 ngu\u1ed3n sai ph\u1ed5 bi\u1ebfn nh\u1ea5t<\/td>\n<\/tr>\n
C\u1ea7n theo d\u00f5i gi\u1edbi h\u1ea1n 200 gi\u1edd m\u1ed9t n\u0103m theo t\u1eebng ng\u01b0\u1eddi<\/td>\nExcel th\u00e1ng kh\u00f4ng l\u00e0m \u0111\u01b0\u1ee3c vi\u1ec7c l\u0169y k\u1ebf<\/td>\n<\/tr>\n
Nhi\u1ec1u ng\u01b0\u1eddi c\u00f9ng s\u1eeda b\u1ea3ng l\u01b0\u01a1ng<\/td>\nKh\u00f4ng truy \u0111\u01b0\u1ee3c ai s\u1eeda g\u00ec<\/td>\n<\/tr>\n
C\u1ea7n b\u1ea3o m\u1eadt d\u1eef li\u1ec7u l\u01b0\u01a1ng<\/td>\nFile Excel kh\u00f4ng ph\u00e2n quy\u1ec1n theo d\u00f2ng<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

D\u00f2ng cu\u1ed1i c\u00f3 th\u00eam m\u1ed9t chi\u1ec1u ph\u00e1p l\u00fd t\u1eeb 01\/01\/2026.<\/strong> D\u1eef li\u1ec7u l\u01b0\u01a1ng l\u00e0 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, thu\u1ed9c ph\u1ea1m vi Lu\u1eadt B\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n s\u1ed1 91\/2025\/QH15<\/strong>. File Excel 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 \u0111i\u1ec3m c\u1ea7n x\u1eed l\u00fd.<\/p>\n

T\u00ednh l\u01b0\u01a1ng tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\n

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