{"id":26812,"date":"2026-11-08T16:39:10","date_gmt":"2026-11-08T09:39:10","guid":{"rendered":"https:\/\/arito.vn\/?p=26812"},"modified":"2026-11-08T16:39:30","modified_gmt":"2026-11-08T09:39:30","slug":"mau-bang-tinh-luong-thang-13","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/mau-bang-tinh-luong-thang-13\/","title":{"rendered":"[T\u1ea3i Mi\u1ec5n Ph\u00ed] M\u1eabu B\u1ea3ng T\u00ednh L\u01b0\u01a1ng Th\u00e1ng 13 Excel M\u1edbi 2026"},"content":{"rendered":"

B\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13<\/a> Excel gi\u00fap doanh nghi\u1ec7p t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng, x\u00e1c \u0111\u1ecbnh m\u1ee9c th\u01b0\u1edfng v\u00e0 t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1ed9t c\u00e1ch thu\u1eadn ti\u1ec7n. T\u00f9y theo quy ch\u1ebf th\u01b0\u1edfng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh d\u1ef1a tr\u00ean l\u01b0\u01a1ng b\u00ecnh qu\u00e2n, th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf ho\u1eb7c k\u1ebft h\u1ee3p kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Trong b\u00e0i vi\u1ebft n\u00e0y, <\/span>ARITO<\/a> t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb mi\u1ec5n ph\u00ed<\/span> M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 Excel m\u1edbi nh\u1ea5t 2026<\/b>, k\u00e8m h\u01b0\u1edbng d\u1eabn s\u1eed d\u1ee5ng v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp b\u1ea3ng t\u00ednh.<\/span><\/p>\n

1. T\u1ea3i M\u1eabu B\u1ea3ng T\u00ednh L\u01b0\u01a1ng Th\u00e1ng 13 Excel M\u1edbi 2026<\/b><\/h2>\n

\u0110\u1ec3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p thu\u1eadn ti\u1ec7n h\u01a1n trong vi\u1ec7c t\u1ed5ng h\u1ee3p v\u00e0 t\u00ednh to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13, ARITO cung c\u1ea5p 3 m\u1eabu b\u1ea3ng t\u00ednh Excel mi\u1ec5n ph\u00ed, ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh th\u01b0\u1edfng kh\u00e1c nhau. C\u00e1c m\u1eabu \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp s\u1eb5n c\u00f4ng th\u1ee9c, gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp li\u1ec7u, h\u1ea1n ch\u1ebf sai s\u00f3t v\u00e0 d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu k\u1ebft qu\u1ea3 tr\u01b0\u1edbc khi chi tr\u1ea3.<\/span><\/p>\n

1.1. M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 theo l\u01b0\u01a1ng b\u00ecnh qu\u00e2n<\/b><\/h3>\n

M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 theo l\u01b0\u01a1ng b\u00ecnh qu\u00e2n ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch th\u01b0\u1edfng d\u1ef1a tr\u00ean m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n trong 12 th\u00e1ng c\u1ee7a n\u0103m. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng ch\u1ec9 c\u1ea7n nh\u1eadp th\u00f4ng tin nh\u00e2n vi\u00ean v\u00e0 s\u1ed1 li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng t\u1eebng th\u00e1ng, b\u1ea3ng t\u00ednh s\u1ebd t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n v\u00e0 s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

> <\/span>T\u1ea3i ngay: M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 theo l\u01b0\u01a1ng b\u00ecnh qu\u00e2n<\/b><\/a><\/p><\/blockquote>\n

\"M\u1eabu<\/p>\n

1.2. M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 theo s\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf<\/b><\/h3>\n

M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 theo s\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p \u0111ang \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch th\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c trong n\u0103m. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng c\u1ea7n nh\u1eadp ng\u00e0y l\u00e0m v\u00e0o l\u00e0m, ng\u00e0y ngh\u1ec9 vi\u1ec7c (n\u1ebfu c\u00f3) v\u00e0 m\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh th\u01b0\u1edfng. B\u1ea3ng t\u00ednh c\u0169ng c\u00f3 th\u1ec3 \u0111i\u1ec1u ch\u1ec9nh n\u0103m t\u00ednh th\u01b0\u1edfng, ng\u00e0y ch\u1ed1t v\u00e0 quy t\u1eafc t\u00ednh th\u00e1ng l\u1ebb t\u00f9y theo quy ch\u1ebf ri\u00eang c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

> <\/span>T\u1ea3i ngay: M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 theo s\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf<\/b><\/a><\/p><\/blockquote>\n

\"M\u1eabu<\/p>\n

1.3. M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/b><\/h3>\n

M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n th\u01b0\u1edfng th\u1ef1c nh\u1eadn c\u1ee7a nh\u00e2n vi\u00ean sau khi t\u00ednh ph\u1ea7n thu\u1ebf ph\u00e1t sinh t\u1eeb kho\u1ea3n l\u01b0\u01a1ng th\u00e1ng 13.<\/span><\/p>\n

M\u1eabu s\u1eed d\u1ee5ng bi\u1ec3u thu\u1ebf TNCN l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n 5 b\u1eadc theo Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026. Doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 \u0111\u1ed1i chi\u1ebfu k\u1ebft qu\u1ea3 v\u1edbi d\u1eef li\u1ec7u th\u1ef1c t\u1ebf tr\u01b0\u1edbc khi chi tr\u1ea3.<\/span><\/p>\n

> <\/span>T\u1ea3i ngay: M\u1eabu b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 c\u00f3 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/b><\/a><\/p><\/blockquote>\n

\"M\u1eabu<\/p>\n

2. B\u1ea3ng T\u00ednh L\u01b0\u01a1ng Th\u00e1ng 13 G\u1ed3m Nh\u1eefng N\u1ed9i Dung G\u00ec?<\/b><\/h2>\n

M\u1ed9t b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin nh\u00e2n vi\u00ean, d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng, th\u1eddi gian l\u00e0m vi\u1ec7c v\u00e0 k\u1ebft qu\u1ea3 t\u00ednh th\u01b0\u1edfng. T\u00f9y theo quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p, c\u00e1c c\u1ed9t th\u00f4ng tin c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u00e0 quy tr\u00ecnh chi tr\u1ea3 th\u1ef1c t\u1ebf.<\/span><\/p>\n

2.1. Th\u00f4ng tin nh\u00e2n vi\u00ean<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 nh\u00f3m th\u00f4ng tin c\u01a1 b\u1ea3n gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ng\u01b0\u1eddi \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng th\u00e1ng 13 v\u00e0 thu\u1eadn ti\u1ec7n \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/a>. C\u00e1c tr\u01b0\u1eddng d\u1eef li\u1ec7u th\u01b0\u1eddng bao g\u1ed3m m\u00e3 nh\u00e2n vi\u00ean, h\u1ecd v\u00e0 t\u00ean, ph\u00f2ng ban, ch\u1ee9c v\u1ee5 v\u00e0 c\u00e1c th\u00f4ng tin c\u1ea7n thi\u1ebft kh\u00e1c.<\/span><\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng m\u00e3 nh\u00e2n vi\u00ean th\u1ed1ng nh\u1ea5t gi\u1eefa b\u1ea3ng l\u01b0\u01a1ng, d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng v\u00e0 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 gi\u00fap h\u1ea1n ch\u1ebf nh\u1ea7m l\u1eabn, \u0111\u1eb7c bi\u1ec7t khi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nh\u00e2n vi\u00ean tr\u00f9ng t\u00ean ho\u1eb7c th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i nh\u00e2n s\u1ef1.<\/span><\/p>\n

2.2. Th\u1eddi gian l\u00e0m vi\u1ec7c trong n\u0103m<\/b><\/h3>\n

Th\u1eddi gian l\u00e0m vi\u1ec7c l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 theo s\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf. B\u1ea3ng t\u00ednh th\u01b0\u1eddng c\u00f3 c\u00e1c th\u00f4ng tin nh\u01b0 ng\u00e0y v\u00e0o l\u00e0m, ng\u00e0y ngh\u1ec9 vi\u1ec7c (n\u1ebfu c\u00f3), k\u1ef3 t\u00ednh th\u01b0\u1edfng v\u00e0 t\u1ed5ng s\u1ed1 th\u00e1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng th\u01b0\u1edfng.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi nh\u00e2n vi\u00ean v\u00e0o l\u00e0m ho\u1eb7c ngh\u1ec9 vi\u1ec7c gi\u1eefa n\u0103m, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh th\u1eddi gian \u0111\u01b0\u1ee3c t\u00ednh th\u01b0\u1edfng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy ch\u1ebf th\u01b0\u1edfng \u0111\u00e3 ban h\u00e0nh. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ngh\u1ec9 kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng ho\u1eb7c c\u00f3 th\u00e1ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn v\u1eb9n c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t theo quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m k\u1ebft qu\u1ea3 t\u00ednh to\u00e1n nh\u1ea5t qu\u00e1n.<\/span><\/p>\n

2.3. M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh<\/b><\/h3>\n

M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh th\u01b0\u1edfng c\u00f3 th\u1ec3 l\u00e0 l\u01b0\u01a1ng b\u00ecnh qu\u00e2n trong n\u0103m, m\u1ee9c l\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e9t th\u01b0\u1edfng ho\u1eb7c m\u1ed9t m\u1ee9c l\u01b0\u01a1ng kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

N\u1ebfu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo l\u01b0\u01a1ng b\u00ecnh qu\u00e2n, b\u1ea3ng Excel c\u1ea7n c\u00f3 d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00e1c th\u00e1ng thu\u1ed9c k\u1ef3 t\u00ednh th\u01b0\u1edfng \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh m\u1ee9c b\u00ecnh qu\u00e2n. Tr\u01b0\u1eddng h\u1ee3p t\u00ednh theo th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n nh\u1eadp m\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 v\u00e0 s\u1ed1 th\u00e1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u1ec1n th\u01b0\u1edfng t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

2.4. S\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13, thu\u1ebf TNCN v\u00e0 th\u1ef1c nh\u1eadn<\/b><\/h3>\n

\u0110\u00e2y l\u00e0 nh\u00f3m th\u00f4ng tin th\u1ec3 hi\u1ec7n k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng c\u1ee7a b\u1ea3ng t\u00ednh, bao g\u1ed3m s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 tr\u01b0\u1edbc thu\u1ebf, kho\u1ea3n thu\u1ebf TNCN c\u1ea7n kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn d\u1ef1 ki\u1ebfn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi m\u1eabu c\u00f3 t\u00ednh thu\u1ebf TNCN, doanh nghi\u1ec7p c\u1ea7n t\u1ed5ng h\u1ee3p thu nh\u1eadp ch\u1ecbu thu\u1ebf trong k\u1ef3 chi tr\u1ea3, x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb h\u1ee3p l\u1ec7 v\u00e0 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb ph\u00f9 h\u1ee3p. B\u1ea3ng t\u00ednh c\u0169ng n\u00ean c\u00f3 d\u00f2ng t\u1ed5ng h\u1ee3p qu\u1ef9 l\u01b0\u01a1ng<\/a>\u00a0th\u00e1ng 13, gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ki\u1ec3m tra t\u1ed5ng chi ph\u00ed th\u01b0\u1edfng v\u00e0 chu\u1ea9n b\u1ecb ng\u00e2n s\u00e1ch chi tr\u1ea3.<\/span><\/p>\n

Vi\u1ec7c tr\u00ecnh b\u00e0y r\u00f5 ti\u1ec1n th\u01b0\u1edfng tr\u01b0\u1edbc thu\u1ebf, ph\u1ea7n thu\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 ti\u1ec1n sau thu\u1ebf gi\u00fap doanh nghi\u1ec7p d\u1ec5 d\u00e0ng \u0111\u1ed1i chi\u1ebfu k\u1ebft qu\u1ea3, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf nh\u1ea7m l\u1eabn khi th\u00f4ng b\u00e1o m\u1ee9c th\u01b0\u1edfng cho nh\u00e2n vi\u00ean.<\/span><\/p>\n

\"B\u1ea3ng<\/p>\n

3. C\u00e1ch L\u1eadp B\u1ea3ng T\u00ednh L\u01b0\u01a1ng Th\u00e1ng 13 Tr\u00ean Excel<\/b><\/h2>\n

\u0110\u1ec3 l\u1eadp b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 tr\u00ean Excel, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh th\u01b0\u1edfng, chu\u1ea9n b\u1ecb d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng v\u00e0 thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c ph\u00f9 h\u1ee3p. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 4 b\u01b0\u1edbc c\u01a1 b\u1ea3n gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 th\u1ef1c hi\u1ec7n vi\u1ec7c t\u00ednh to\u00e1n, ki\u1ec3m tra k\u1ebft qu\u1ea3 tr\u01b0\u1edbc khi chi tr\u1ea3.<\/span><\/p>\n

B\u01b0\u1edbc 1: Ch\u1ecdn c\u00e1ch t\u00ednh theo quy ch\u1ebf th\u01b0\u1edfng<\/b><\/h3>\n

Tr\u01b0\u1edbc khi l\u1eadp b\u1ea3ng Excel, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/a> v\u00e0 quy ch\u1ebf th\u01b0\u1edfng<\/a> \u0111ang \u00e1p d\u1ee5ng. T\u00f9y ch\u00ednh s\u00e1ch, doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n trong n\u0103m ho\u1eb7c t\u00ednh th\u01b0\u1edfng theo t\u1ef7 l\u1ec7 th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p ngay t\u1eeb \u0111\u1ea7u gi\u00fap x\u00e1c \u0111\u1ecbnh c\u00e1c c\u1ed9t d\u1eef li\u1ec7u c\u1ea7n thi\u1ebft v\u00e0 thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c ph\u00f9 h\u1ee3p.\u00a0<\/span><\/p>\n

B\u01b0\u1edbc 2: T\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u l\u01b0\u01a1ng v\u00e0 s\u1ed1 th\u00e1ng l\u00e0m vi\u1ec7c<\/b><\/h3>\n

Sau khi x\u00e1c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh, ng\u01b0\u1eddi l\u1eadp b\u1ea3ng c\u1ea7n t\u1ed5ng h\u1ee3p th\u00f4ng tin nh\u00e2n vi\u00ean, m\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 v\u00e0 th\u1eddi gian l\u00e0m vi\u1ec7c trong n\u0103m. \u0110\u1ed1i v\u1edbi c\u00e1ch t\u00ednh theo l\u01b0\u01a1ng b\u00ecnh qu\u00e2n, d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng t\u1eebng th\u00e1ng c\u1ea7n \u0111\u01b0\u1ee3c nh\u1eadp \u0111\u1ea7y \u0111\u1ee7 v\u00e0o c\u00e1c c\u1ed9t t\u01b0\u01a1ng \u1ee9ng tr\u00ean Excel.<\/span><\/p>\n

N\u1ebfu t\u00ednh theo th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf, doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung ng\u00e0y v\u00e0o l\u00e0m, ng\u00e0y ngh\u1ec9 vi\u1ec7c (n\u1ebfu c\u00f3) v\u00e0 s\u1ed1 th\u00e1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng th\u01b0\u1edfng. D\u1eef li\u1ec7u n\u00ean \u0111\u01b0\u1ee3c \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 \u0111\u1ec3 h\u1ea1n ch\u1ebf sai l\u1ec7ch tr\u01b0\u1edbc khi t\u00ednh to\u00e1n.<\/span><\/p>\n

B\u01b0\u1edbc 3: Nh\u1eadp c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13<\/b><\/h3>\n

Khi \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 d\u1eef li\u1ec7u, ng\u01b0\u1eddi l\u1eadp b\u1ea3ng ti\u1ebfn h\u00e0nh thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c Excel theo ph\u01b0\u01a1ng ph\u00e1p t\u00ednh th\u01b0\u1edfng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo l\u01b0\u01a1ng b\u00ecnh qu\u00e2n<\/b>, gi\u1ea3 s\u1eed ti\u1ec1n l\u01b0\u01a1ng 12 th\u00e1ng \u0111\u01b0\u1ee3c nh\u1eadp t\u1eeb l\u01b0\u01a1ng th\u00e1ng 1 \u0111\u1ebfn th\u00e1ng 12, c\u00f4ng th\u1ee9c t\u00ednh m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n l\u00e0:<\/span><\/p>\n

=SUM([\u00f4 l\u01b0\u01a1ng th\u00e1ng 1] : [\u00f4 l\u01b0\u01a1ng th\u00e1ng 12])\/12<\/span><\/p>\n

N\u1ebfu doanh nghi\u1ec7p quy \u0111\u1ecbnh l\u01b0\u01a1ng th\u00e1ng 13 b\u1eb1ng 100% m\u1ee9c l\u01b0\u01a1ng b\u00ecnh qu\u00e2n, c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng \u00f4 ch\u1ee9a k\u1ebft qu\u1ea3 l\u01b0\u01a1ng b\u00ecnh qu\u00e2n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ti\u1ec1n th\u01b0\u1edfng. C\u00f4ng th\u1ee9c n\u00e0y ch\u1ec9 n\u00ean \u00e1p d\u1ee5ng khi d\u1eef li\u1ec7u 12 th\u00e1ng \u0111\u00e3 \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0 ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf<\/b>, gi\u1ea3 s\u1eed m\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 n\u1eb1m \u1edf \u00f4 F7 v\u00e0 s\u1ed1 th\u00e1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng th\u01b0\u1edfng n\u1eb1m \u1edf \u00f4 J7, c\u00f4ng th\u1ee9c minh h\u1ecda l\u00e0:<\/span><\/p>\n

=[m\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9] * [s\u1ed1 th\u00e1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n]\/12<\/span><\/p>\n

Trong \u0111\u00f3, s\u1ed1 th\u00e1ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy ch\u1ebf th\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t, b\u1ea3ng t\u00ednh n\u00ean c\u00f3 th\u00eam ch\u1ee9c n\u0103ng ki\u1ec3m tra \u00f4 tr\u1ed1ng, d\u1eef li\u1ec7u kh\u00f4ng h\u1ee3p l\u1ec7 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn n\u0103m.<\/span><\/p>\n

B\u01b0\u1edbc 4: T\u00ednh thu\u1ebf TNCN, \u0111\u1ed1i chi\u1ebfu v\u00e0 tr\u00ecnh duy\u1ec7t<\/b><\/h3>\n

Sau khi t\u00ednh \u0111\u01b0\u1ee3c l\u01b0\u01a1ng th\u00e1ng 13, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 v\u00e0 t\u00ecnh tr\u1ea1ng thu\u1ebf c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean.<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, Excel c\u00f3 th\u1ec3 h\u1ed7 tr\u1ee3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n thu\u1ebf t\u0103ng th\u00eam do l\u01b0\u01a1ng th\u00e1ng 13 b\u1eb1ng c\u00e1ch l\u1ea5y s\u1ed1 thu\u1ebf t\u00ednh tr\u00ean thu nh\u1eadp c\u00f3 bao g\u1ed3m th\u01b0\u1edfng tr\u1eeb \u0111i s\u1ed1 thu\u1ebf t\u00ednh tr\u00ean thu nh\u1eadp ch\u01b0a bao g\u1ed3m th\u01b0\u1edfng, v\u1edbi c\u00f9ng c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb h\u1ee3p l\u1ec7.<\/span><\/p>\n\n\n\n
C\u00f4ng th\u1ee9c minh h\u1ecda = Thu\u1ebf TNCN sau th\u01b0\u1edfng – Thu\u1ebf TNCN tr\u01b0\u1edbc th\u01b0\u1edfng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ti\u1ebfp theo, doanh nghi\u1ec7p \u0111\u1ed1i chi\u1ebfu k\u1ebft qu\u1ea3 v\u1edbi d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng, ki\u1ec3m tra c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh ch\u00eanh l\u1ec7ch v\u00e0 t\u1ed5ng h\u1ee3p b\u1ea3ng t\u00ednh \u0111\u1ec3 tr\u00ecnh ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t theo quy tr\u00ecnh n\u1ed9i b\u1ed9.<\/span><\/p>\n

Sau khi ho\u00e0n t\u1ea5t, b\u1ea3ng t\u00ednh c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u tr\u1eef c\u00f9ng c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 ph\u1ee5c v\u1ee5 vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf khi c\u1ea7n thi\u1ebft.<\/span><\/p>\n

\"C\u00e1ch<\/p>\n

4. Nh\u1eefng L\u01b0u \u00dd Khi L\u1eadp B\u1ea3ng T\u00ednh L\u01b0\u01a1ng Th\u00e1ng 13<\/b><\/h2>\n

\u0110\u1ec3 b\u1ea3o \u0111\u1ea3m k\u1ebft qu\u1ea3 t\u00ednh l\u01b0\u01a1ng th\u00e1ng 13 ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi ch\u00ednh s\u00e1ch c\u1ee7a doanh nghi\u1ec7p, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 nh\u00e2n s\u1ef1 c\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 v\u1ea5n \u0111\u1ec1 trong qu\u00e1 tr\u00ecnh t\u1ed5ng h\u1ee3p d\u1eef li\u1ec7u, thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c v\u00e0 ki\u1ec3m tra b\u1ea3ng t\u00ednh.<\/span><\/p>\n