{"id":6471,"date":"2026-07-25T09:44:35","date_gmt":"2026-07-25T02:44:35","guid":{"rendered":"https:\/\/arito.com.vn\/?p=6471"},"modified":"2026-09-30T13:52:32","modified_gmt":"2026-09-30T06:52:32","slug":"muc-luong-co-ban","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/muc-luong-co-ban\/","title":{"rendered":"M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n 2026: c\u00e1ch t\u00ednh, ph\u00e2n bi\u1ec7t v\u00e0 b\u1ea3ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng"},"content":{"rendered":"<p class=\"wp-block-paragraph\">\u201cL\u01b0\u01a1ng c\u01a1 b\u1ea3n\u201d l\u00e0 c\u00e1ch g\u1ecdi trong doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i thu\u1eadt ng\u1eef trong B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 l\u00fd do con s\u1ed1 n\u00e0y hay b\u1ecb nh\u1ea7m v\u1edbi l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, v\u1edbi m\u1ee9c tham chi\u1ebfu, ho\u1eb7c v\u1edbi l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/p>\r\n<p>B\u00e0i vi\u1ebft ph\u00e2n bi\u1ec7t r\u00f5 n\u0103m kh\u00e1i ni\u1ec7m, \u0111\u01b0a b\u1ea3ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng 2026 v\u00e0 v\u00ed d\u1ee5 t\u00ednh l\u01b0\u01a1ng b\u1eb1ng s\u1ed1.<\/p>\r\n<h2>M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec?<\/h2>\r\n<p>L\u00e0 m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng cho c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, <strong>ch\u01b0a bao g\u1ed3m<\/strong> ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c.<\/p>\r\n<p>B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng g\u1ecdi \u0111\u00e2y l\u00e0 <strong>m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh<\/strong>. C\u1ee5m \u201cl\u01b0\u01a1ng c\u01a1 b\u1ea3n\u201d l\u00e0 c\u00e1ch g\u1ecdi th\u1ef1c t\u1ebf, kh\u00f4ng c\u00f3 trong v\u0103n b\u1ea3n.<\/p>\r\n<p><strong>Hai r\u00e0ng bu\u1ed9c v\u1edbi m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n:<\/strong><\/p>\r\n<p>Kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n <strong>m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/strong> n\u01a1i ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c.<\/p>\r\n<p>V\u1edbi c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 qua h\u1ecdc ngh\u1ec1 ho\u1eb7c \u0111\u00e0o t\u1ea1o ngh\u1ec1, c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 m\u1ee9c l\u01b0\u01a1ng \u00e1p d\u1ee5ng cho nh\u00f3m n\u00e0y.<\/p>\r\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-25837\" src=\"https:\/\/arito.vn\/wp-content\/uploads\/2022\/04\/Muc-luong-co-ban-2026-cach-tinh-phan-biet-va-bang-luong-toi-thieu-vung.png\" alt=\"\" width=\"1672\" height=\"941\" srcset=\"https:\/\/arito.vn\/wp-content\/uploads\/2022\/04\/Muc-luong-co-ban-2026-cach-tinh-phan-biet-va-bang-luong-toi-thieu-vung.png 1672w, https:\/\/arito.vn\/wp-content\/uploads\/2022\/04\/Muc-luong-co-ban-2026-cach-tinh-phan-biet-va-bang-luong-toi-thieu-vung-18x10.png 18w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/><\/p>\r\n<h2>Ph\u00e2n bi\u1ec7t n\u0103m kh\u00e1i ni\u1ec7m hay b\u1ecb nh\u1ea7m<\/h2>\r\n<p>Ph\u1ea7n n\u00e0y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u00e0i.<\/p>\r\n<table width=\"100%\">\r\n<thead>\r\n<tr>\r\n<td width=\"132\">\r\n<p>Kh\u00e1i ni\u1ec7m<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>L\u00e0 g\u00ec<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>Ai quy\u1ebft \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>D\u00f9ng \u0111\u1ec3 l\u00e0m g\u00ec<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td width=\"132\">\r\n<p><strong>M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/strong><\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>L\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh ghi trong h\u1ee3p \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>Doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ecfa thu\u1eadn<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>C\u0103n c\u1ee9 t\u00ednh l\u01b0\u01a1ng, l\u00e0m th\u00eam gi\u1edd, ngh\u1ec9 ph\u00e9p<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"132\">\r\n<p><strong>L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/strong><\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>M\u1ee9c s\u00e0n theo v\u00f9ng, l\u01b0\u01a1ng c\u01a1 b\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>Ch\u00ednh ph\u1ee7, hi\u1ec7n l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 293\/2025<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>L\u00e0m s\u00e0n cho l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 s\u00e0n \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"132\">\r\n<p><strong>M\u1ee9c tham chi\u1ebfu<\/strong><\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>Thay cho \u201cm\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf\u201d theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>Ch\u00ednh ph\u1ee7<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>L\u00e0m c\u0103n c\u1ee9 t\u00ednh <strong>tr\u1ea7n<\/strong> \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o hi\u1ec3m y t\u1ebf, v\u00e0 m\u1ee9c h\u01b0\u1edfng m\u1ed9t s\u1ed1 ch\u1ebf \u0111\u1ed9<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"132\">\r\n<p><strong>L\u01b0\u01a1ng gross<\/strong><\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>T\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1eeb b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>Th\u1ecfa thu\u1eadn<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>Con s\u1ed1 ghi trong h\u1ee3p \u0111\u1ed3ng \u1edf ph\u1ea7n l\u1edbn tr\u01b0\u1eddng h\u1ee3p<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"132\">\r\n<p><strong>L\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/strong><\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>L\u01b0\u01a1ng c\u01a1 b\u1ea3n <strong>c\u1ed9ng<\/strong> ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>Theo quy \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<td width=\"132\">\r\n<p>C\u0103n c\u1ee9 t\u00ednh ti\u1ec1n b\u1ea3o hi\u1ec3m ph\u1ea3i \u0111\u00f3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><strong>Ba \u0111i\u1ec3m d\u1ec5 nh\u1ea7m nh\u1ea5t:<\/strong><\/p>\r\n<p><strong>L\u01b0\u01a1ng c\u01a1 b\u1ea3n kh\u00f4ng ph\u1ea3i l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/strong> L\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u01b0\u1eddng cao h\u01a1n, v\u00ec c\u1ed9ng th\u00eam ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung c\u1ed1 \u0111\u1ecbnh.<\/p>\r\n<p><strong>M\u1ee9c tham chi\u1ebfu kh\u00f4ng ph\u1ea3i l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng.<\/strong> Hai con s\u1ed1 n\u00e0y kh\u00e1c nhau v\u00e0 d\u00f9ng cho hai vi\u1ec7c kh\u00e1c nhau: m\u1ee9c tham chi\u1ebfu l\u00e0m tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng l\u00e0m s\u00e0n.<\/p>\r\n<p><strong>L\u01b0\u01a1ng c\u01a1 b\u1ea3n kh\u00f4ng ph\u1ea3i m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng.<\/strong> L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng ch\u1ec9 l\u00e0 s\u00e0n. Doanh nghi\u1ec7p tr\u1ea3 \u0111\u00fang b\u1eb1ng s\u00e0n l\u00e0 h\u1ee3p ph\u00e1p nh\u01b0ng \u0111\u00f3 l\u00e0 tr\u01b0\u1eddng h\u1ee3p ri\u00eang, kh\u00f4ng ph\u1ea3i \u0111\u1ecbnh ngh\u0129a.<\/p>\r\n<h2>B\u1ea3ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng 2026<\/h2>\r\n<p>Theo <strong>Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP<\/strong> ban h\u00e0nh 10\/11\/2025, \u00e1p d\u1ee5ng t\u1eeb <strong>01\/01\/2026<\/strong>. T\u0103ng b\u00ecnh qu\u00e2n <strong>7,2%<\/strong> so v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 74\/2024.<\/p>\r\n<table>\r\n<thead>\r\n<tr>\r\n<td>\r\n<p>V\u00f9ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>M\u1ee9c t\u0103ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p><strong>V\u00f9ng I<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>5.310.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>+350.000<\/p>\r\n<\/td>\r\n<td>\r\n<p>25.500 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>V\u00f9ng II<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>4.730.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>+320.000<\/p>\r\n<\/td>\r\n<td>\r\n<p>22.700 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>V\u00f9ng III<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>4.140.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>+280.000<\/p>\r\n<\/td>\r\n<td>\r\n<p>20.000 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>V\u00f9ng IV<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>3.700.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>+250.000<\/p>\r\n<\/td>\r\n<td>\r\n<p>17.800 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><strong>C\u00e1ch x\u00e1c \u0111\u1ecbnh v\u00f9ng:<\/strong> theo \u0111\u1ecba b\u00e0n n\u01a1i ng\u01b0\u1eddi lao \u0111\u1ed9ng <strong>l\u00e0m vi\u1ec7c<\/strong>, kh\u00f4ng theo n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf. Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh \u1edf nhi\u1ec1u t\u1ec9nh ph\u1ea3i \u00e1p m\u1ee9c kh\u00e1c nhau cho t\u1eebng n\u01a1i.<\/p>\r\n<p><strong>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd<\/strong> d\u00f9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo gi\u1edd. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh nhi\u1ec1u doanh nghi\u1ec7p d\u00f9ng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 ho\u1eb7c b\u00e1n th\u1eddi gian ch\u01b0a \u0111\u1ec3 \u00fd.<\/p>\r\n<h2>M\u1ee9c tham chi\u1ebfu v\u00e0 hai m\u1ed1c trong n\u0103m 2026<\/h2>\r\n<p>Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 thay kh\u00e1i ni\u1ec7m \u201cm\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf\u201d b\u1eb1ng <strong>\u201cm\u1ee9c tham chi\u1ebfu\u201d<\/strong>.<\/p>\r\n<table>\r\n<thead>\r\n<tr>\r\n<td>\r\n<p>Th\u1eddi \u0111i\u1ec3m<\/p>\r\n<\/td>\r\n<td>\r\n<p>M\u1ee9c tham chi\u1ebfu<\/p>\r\n<\/td>\r\n<td>\r\n<p>Tr\u1ea7n \u0111\u00f3ng BHXH v\u00e0 BHYT (20 l\u1ea7n)<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p>\u0110\u1ebfn 30\/6\/2026<\/p>\r\n<\/td>\r\n<td>\r\n<p>2.340.000 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>46.800.000 \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>T\u1eeb 01\/7\/2026<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>2.530.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>50.600.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><strong>N\u0103m 2026 c\u00f3 hai m\u1ee9c tham chi\u1ebfu<\/strong>, n\u00ean b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng 6 v\u00e0 th\u00e1ng 7 d\u00f9ng hai con s\u1ed1 tr\u1ea7n kh\u00e1c nhau. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 sai nh\u1ea5t v\u1edbi doanh nghi\u1ec7p c\u00f3 ng\u01b0\u1eddi l\u01b0\u01a1ng cao.<\/p>\r\n<p><strong>L\u01b0u \u00fd v\u1ec1 tr\u1ea7n b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p:<\/strong> tr\u1ea7n n\u00e0y b\u1eb1ng 20 l\u1ea7n <strong>l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/strong>, kh\u00f4ng ph\u1ea3i 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu. V\u1edbi v\u00f9ng I l\u00e0 106.200.000 \u0111\u1ed3ng, cao h\u01a1n tr\u1ea7n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i h\u01a1n g\u1ea5p \u0111\u00f4i.<\/p>\r\n<h2>L\u01b0\u01a1ng c\u01a1 b\u1ea3n d\u00f9ng \u0111\u1ec3 t\u00ednh nh\u1eefng g\u00ec<\/h2>\r\n<table width=\"100%\">\r\n<thead>\r\n<tr>\r\n<td width=\"264\">\r\n<p>D\u00f9ng \u0111\u1ec3<\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>C\u00e1ch d\u00f9ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td width=\"264\">\r\n<p><strong>L\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/strong><\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>L\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ed9ng ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"264\">\r\n<p><strong>\u0110\u01a1n gi\u00e1 l\u00e0m th\u00eam gi\u1edd<\/strong><\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>Chia l\u01b0\u01a1ng th\u00e1ng cho s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c, chia ti\u1ebfp cho s\u1ed1 gi\u1edd trong ng\u00e0y<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"264\">\r\n<p><strong>Ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y ngh\u1ec9 ph\u00e9p<\/strong><\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>Theo l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"264\">\r\n<p><strong>Ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c<\/strong><\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>Theo quy \u0111\u1ecbnh v\u1ec1 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u1eebng vi\u1ec7c<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"264\">\r\n<p><strong>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c<\/strong><\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>Theo ti\u1ec1n l\u01b0\u01a1ng b\u00ecnh qu\u00e2n c\u1ee7a m\u1ed9t s\u1ed1 th\u00e1ng li\u1ec1n k\u1ec1 tr\u01b0\u1edbc khi ngh\u1ec9<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<h2>V\u00ed d\u1ee5 t\u00ednh l\u01b0\u01a1ng th\u1ef1c nh\u1eadn<\/h2>\r\n<p>Nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c t\u1ea1i <strong>v\u00f9ng I<\/strong>, th\u1eddi \u0111i\u1ec3m t\u1eeb 01\/7\/2026.<\/p>\r\n<h3>D\u1eef li\u1ec7u<\/h3>\r\n<table>\r\n<thead>\r\n<tr>\r\n<td>\r\n<p>Kho\u1ea3n<\/p>\r\n<\/td>\r\n<td>\r\n<p>S\u1ed1 ti\u1ec1n<\/p>\r\n<\/td>\r\n<td>\r\n<p>C\u00f3 t\u00ednh v\u00e0o l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p>L\u01b0\u01a1ng c\u01a1 b\u1ea3n theo h\u1ee3p \u0111\u1ed3ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>10.000.000<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>C\u00f3<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>Ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m, c\u1ed1 \u0111\u1ecbnh h\u1eb1ng th\u00e1ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>2.000.000<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>C\u00f3<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a<\/p>\r\n<\/td>\r\n<td>\r\n<p>730.000<\/p>\r\n<\/td>\r\n<td>\r\n<p>Kh\u00f4ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p><strong>T\u1ed5ng thu nh\u1eadp<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>12.730.000<\/strong><\/p>\r\n<\/td>\r\n<td>\r\n<p>&nbsp;<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><strong>Ki\u1ec3m tra s\u00e0n:<\/strong> l\u01b0\u01a1ng c\u01a1 b\u1ea3n 10.000.000 l\u1edbn h\u01a1n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng I l\u00e0 5.310.000. H\u1ee3p l\u1ec7.<\/p>\r\n<h3>L\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/h3>\r\n<p>10.000.000 c\u1ed9ng 2.000.000 b\u1eb1ng <strong>12.000.000 \u0111\u1ed3ng<\/strong>.<\/p>\r\n<p>Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a kh\u00f4ng t\u00ednh v\u00e0o, v\u00ec \u0111\u00e2y l\u00e0 kho\u1ea3n ph\u00fac l\u1ee3i kh\u00f4ng ph\u1ee5 thu\u1ed9c c\u00f4ng vi\u1ec7c hay ch\u1ee9c danh.<\/p>\r\n<h3>Ti\u1ec1n b\u1ea3o hi\u1ec3m<\/h3>\r\n<table>\r\n<thead>\r\n<tr>\r\n<td>\r\n<p>B\u00ean \u0111\u00f3ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>T\u1ef7 l\u1ec7<\/p>\r\n<\/td>\r\n<td>\r\n<p>S\u1ed1 ti\u1ec1n<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p>Ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>10,5%<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>1.260.000<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>Business<\/p>\r\n<\/td>\r\n<td>\r\n<p>21,5%<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>2.580.000<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>T\u1ed5ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>32%<\/p>\r\n<\/td>\r\n<td>\r\n<p>3.840.000<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><strong>Ki\u1ec3m tra:<\/strong> 12.000.000 nh\u00e2n 10,5% b\u1eb1ng 1.260.000. Nh\u00e2n 21,5% b\u1eb1ng 2.580.000. Nh\u00e2n 32% b\u1eb1ng 3.840.000. Kh\u1edbp.<\/p>\r\n<h3>Thu nh\u1eadp tr\u01b0\u1edbc thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/h3>\r\n<p>12.730.000 tr\u1eeb 1.260.000 b\u1eb1ng <strong>11.470.000 \u0111\u1ed3ng<\/strong>.<\/p>\r\n<h3>Chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p<\/h3>\r\n<p>12.730.000 c\u1ed9ng 2.580.000 b\u1eb1ng <strong>15.310.000 \u0111\u1ed3ng<\/strong>, t\u1ee9c cao h\u01a1n t\u1ed5ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng 20,3%.<\/p>\r\n<p><strong>Ki\u1ec3m tra:<\/strong> 2.580.000 chia 12.730.000 b\u1eb1ng 20,3%. Kh\u1edbp.<\/p>\r\n<p>\u0110\u00e2y l\u00e0 con s\u1ed1 doanh nghi\u1ec7p c\u1ea7n d\u00f9ng khi t\u00ednh gi\u00e1 th\u00e0nh lao \u0111\u1ed9ng, kh\u00f4ng ph\u1ea3i con s\u1ed1 l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng.<\/p>\r\n<h2>\u0110\u01a1n gi\u00e1 l\u00e0m th\u00eam gi\u1edd<\/h2>\r\n<p>T\u00ednh t\u1eeb l\u01b0\u01a1ng c\u01a1 b\u1ea3n. Gi\u1ea3 s\u1eed l\u01b0\u01a1ng c\u01a1 b\u1ea3n <strong>10.400.000 \u0111\u1ed3ng<\/strong>, th\u00e1ng l\u00e0m 26 ng\u00e0y, m\u1ed7i ng\u00e0y 8 gi\u1edd.<\/p>\r\n<p><strong>\u0110\u01a1n gi\u00e1 gi\u1edd b\u00ecnh th\u01b0\u1eddng:<\/strong> 10.400.000 chia cho 26 nh\u00e2n 8, t\u1ee9c chia 208, b\u1eb1ng <strong>50.000 \u0111\u1ed3ng m\u1ed9t gi\u1edd<\/strong>.<\/p>\r\n<table>\r\n<thead>\r\n<tr>\r\n<td>\r\n<p>Tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u00eam<\/p>\r\n<\/td>\r\n<td>\r\n<p>T\u1ef7 l\u1ec7<\/p>\r\n<\/td>\r\n<td>\r\n<p>\u0110\u01a1n gi\u00e1 m\u1ed9t gi\u1edd<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td>\r\n<p>Ng\u00e0y th\u01b0\u1eddng<\/p>\r\n<\/td>\r\n<td>\r\n<p>150%<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>75.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>Ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n<\/p>\r\n<\/td>\r\n<td>\r\n<p>200%<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>100.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>Ng\u00e0y l\u1ec5, t\u1ebft, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng<\/p>\r\n<\/td>\r\n<td>\r\n<p>300%<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>150.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>L\u00e0m \u0111\u00eam ng\u00e0y th\u01b0\u1eddng<\/p>\r\n<\/td>\r\n<td>\r\n<p>210%<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>105.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>L\u00e0m \u0111\u00eam ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n<\/p>\r\n<\/td>\r\n<td>\r\n<p>270%<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>135.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>\r\n<p>L\u00e0m \u0111\u00eam ng\u00e0y l\u1ec5, t\u1ebft<\/p>\r\n<\/td>\r\n<td>\r\n<p>390%<\/p>\r\n<\/td>\r\n<td>\r\n<p><strong>195.000 \u0111\u1ed3ng<\/strong><\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p><strong>Ki\u1ec3m tra:<\/strong> 50.000 nh\u00e2n 150% b\u1eb1ng 75.000. Nh\u00e2n 300% b\u1eb1ng 150.000. Nh\u00e2n 390% b\u1eb1ng 195.000. Kh\u1edbp.<\/p>\r\n<p><strong>Gi\u1edd l\u00e0m \u0111\u00eam<\/strong> \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb 22 gi\u1edd \u0111\u1ebfn 6 gi\u1edd s\u00e1ng h\u00f4m sau.<\/p>\r\n<p><strong>Gi\u1edbi h\u1ea1n l\u00e0m th\u00eam gi\u1edd:<\/strong> kh\u00f4ng qu\u00e1 40 gi\u1edd m\u1ed9t th\u00e1ng v\u00e0 kh\u00f4ng qu\u00e1 200 gi\u1edd m\u1ed9t n\u0103m, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c l\u00e0m th\u00eam t\u1edbi 300 gi\u1edd m\u1ed9t n\u0103m theo quy \u0111\u1ecbnh.<\/p>\r\n<h2>S\u00e1u l\u1ed7i th\u01b0\u1eddng g\u1eb7p<\/h2>\r\n<table width=\"100%\">\r\n<thead>\r\n<tr>\r\n<td width=\"264\">\r\n<p>L\u1ed7i<\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>H\u1eadu qu\u1ea3<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/thead>\r\n<tbody>\r\n<tr>\r\n<td width=\"264\">\r\n<p>\u0110\u00f3ng b\u1ea3o hi\u1ec3m tr\u00ean l\u01b0\u01a1ng c\u01a1 b\u1ea3n trong khi h\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u1ee5 c\u1ea5p c\u1ed1 \u0111\u1ecbnh<\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>B\u1ecb truy \u0111\u00f3ng ph\u1ea7n ch\u00eanh k\u00e8m l\u00e3i khi thanh tra<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"264\">\r\n<p>\u00c1p l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng theo n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf thay v\u00ec n\u01a1i l\u00e0m vi\u1ec7c<\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>Sai m\u1ee9c s\u00e0n v\u1edbi chi nh\u00e1nh \u1edf t\u1ec9nh kh\u00e1c<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"264\">\r\n<p>Nh\u1ea7m m\u1ee9c tham chi\u1ebfu v\u1edbi l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>Sai tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"264\">\r\n<p>D\u00f9ng m\u1ed9t m\u1ee9c tr\u1ea7n cho c\u1ea3 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>\u0110\u00f3ng thi\u1ebfu ho\u1eb7c th\u1eeba b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"264\">\r\n<p>Kh\u00f4ng c\u1eadp nh\u1eadt m\u1ed1c 01\/7\/2026 khi m\u1ee9c tham chi\u1ebfu \u0111\u1ed5i<\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>Sai c\u0103n c\u1ee9 v\u1edbi to\u00e0n b\u1ed9 ng\u01b0\u1eddi l\u01b0\u01a1ng tr\u00ean 46,8 tri\u1ec7u<\/p>\r\n<\/td>\r\n<\/tr>\r\n<tr>\r\n<td width=\"264\">\r\n<p>Chia nh\u1ecf thu nh\u1eadp th\u00e0nh nhi\u1ec1u ph\u1ee5 c\u1ea5p bi\u1ebfn \u0111\u1ed9ng \u0111\u1ec3 gi\u1ea3m ti\u1ec1n b\u1ea3o hi\u1ec3m<\/p>\r\n<\/td>\r\n<td width=\"264\">\r\n<p>B\u1ecb c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i soi k\u1ef9, c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 l\u00e1ch v\u00e0 truy \u0111\u00f3ng<\/p>\r\n<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p>L\u1ed7i th\u1ee9 n\u0103m \u0111\u1eb7c bi\u1ec7t \u0111\u00e1ng ch\u00fa \u00fd trong n\u0103m 2026 v\u00ec c\u00f3 hai m\u1ee9c tham chi\u1ebfu trong c\u00f9ng m\u1ed9t n\u0103m t\u00e0i ch\u00ednh.<\/p>\r\n<h2>T\u00ednh l\u01b0\u01a1ng tr\u00ean h\u1ec7 th\u1ed1ng Arito<\/h2>\r\n<p>Nh\u1eefng ch\u1ed7 d\u1ec5 sai k\u1ec3 tr\u00ean \u0111\u1ec1u l\u00e0 vi\u1ec7c so s\u00e1nh s\u1ed1 theo \u0111i\u1ec1u ki\u1ec7n v\u00e0 theo m\u1ed1c th\u1eddi gian, t\u1ee9c vi\u1ec7c ph\u1ea7n m\u1ec1m l\u00e0m ch\u1eafc h\u01a1n b\u1ea3ng t\u00ednh.<\/p>\r\n<p><a href=\"https:\/\/arito.vn\/en\/\">Arito<\/a> x\u1eed l\u00fd:<\/p>\r\n<ul>\r\n<li>Ki\u1ec3m tra s\u00e0n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo v\u00f9ng c\u1ee7a t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u1ea3nh b\u00e1o khi d\u01b0\u1edbi s\u00e0n<\/li>\r\n<li>\u00c1p \u0111\u00fang hai m\u1ee9c tr\u1ea7n kh\u00e1c nhau cho b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/li>\r\n<li>T\u1ef1 \u0111\u1ed5i m\u1ee9c tham chi\u1ebfu theo m\u1ed1c hi\u1ec7u l\u1ef1c, b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng 6 v\u00e0 th\u00e1ng 7 n\u0103m 2026 t\u00ednh \u0111\u00fang theo hai m\u1ee9c kh\u00e1c nhau<\/li>\r\n<li>T\u00e1ch r\u00f5 kho\u1ea3n n\u00e0o t\u00ednh v\u00e0o l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m, kho\u1ea3n n\u00e0o kh\u00f4ng<\/li>\r\n<li>T\u00ednh l\u00e0m th\u00eam gi\u1edd theo s\u00e1u m\u1ee9c \u0111\u01a1n gi\u00e1, ki\u1ec3m tra gi\u1edbi h\u1ea1n 40 gi\u1edd th\u00e1ng v\u00e0 200 gi\u1edd n\u0103m<\/li>\r\n<li>T\u1eeb b\u1ea3ng l\u01b0\u01a1ng ra th\u1eb3ng b\u00fat to\u00e1n v\u00e0 t\u1edd khai<\/li>\r\n<\/ul>\r\n<p>Xem <a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-tien-luong-hieu-qua\/\">ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng<\/a> or <a href=\"https:\/\/arito.vn\/en\/he-thong-quan-ly-nhan-su-tien-luong-la-gi\/\">h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 ti\u1ec1n l\u01b0\u01a1ng<\/a>.<\/p>\r\n<h2>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\r\n<h3><strong>M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec?<\/strong><\/h3>\r\n<p>L\u00e0 m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng cho c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, ch\u01b0a g\u1ed3m ph\u1ee5 c\u1ea5p v\u00e0 th\u01b0\u1edfng. B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng g\u1ecdi l\u00e0 m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, \u201cl\u01b0\u01a1ng c\u01a1 b\u1ea3n\u201d l\u00e0 c\u00e1ch g\u1ecdi th\u1ef1c t\u1ebf.<\/p>\r\n<h3><strong>L\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u00f3 ph\u1ea3i l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng kh\u00f4ng?<\/strong><\/h3>\r\n<p>Kh\u00f4ng. L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng ch\u1ec9 l\u00e0 m\u1ee9c s\u00e0n m\u00e0 l\u01b0\u01a1ng c\u01a1 b\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n.<\/p>\r\n<h3><strong>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng 2026 l\u00e0 bao nhi\u00eau?<\/strong><\/h3>\r\n<p>Theo Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP t\u1eeb 01\/01\/2026: v\u00f9ng I 5.310.000, v\u00f9ng II 4.730.000, v\u00f9ng III 4.140.000, v\u00f9ng IV 3.700.000 \u0111\u1ed3ng m\u1ed9t th\u00e1ng. M\u1ee9c theo gi\u1edd l\u1ea7n l\u01b0\u1ee3t l\u00e0 25.500, 22.700, 20.000 v\u00e0 17.800 \u0111\u1ed3ng.<\/p>\r\n<h3><strong>L\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u00f3 ph\u1ea3i l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/strong><\/h3>\r\n<p>Kh\u00f4ng. L\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eb1ng l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ed9ng ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n c\u1ee5 th\u1ec3, tr\u1ea3 th\u01b0\u1eddng xuy\u00ean.<\/p>\r\n<h3><strong>M\u1ee9c tham chi\u1ebfu l\u00e0 g\u00ec, kh\u00e1c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng th\u1ebf n\u00e0o?<\/strong><\/h3>\r\n<p>M\u1ee9c tham chi\u1ebfu thay cho m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, d\u00f9ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o hi\u1ec3m y t\u1ebf. L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng l\u00e0m s\u00e0n. T\u1eeb 01\/7\/2026 m\u1ee9c tham chi\u1ebfu l\u00e0 2.530.000 \u0111\u1ed3ng, tr\u1ea7n l\u00e0 50.600.000 \u0111\u1ed3ng.<\/p>\r\n<h3><strong>\u00c1p l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng theo n\u01a1i n\u00e0o?<\/strong><\/h3>\r\n<p>Theo \u0111\u1ecba b\u00e0n n\u01a1i ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c, kh\u00f4ng theo n\u01a1i doanh nghi\u1ec7p \u0111\u1eb7t tr\u1ee5 s\u1edf.<\/p>\r\n<h3><strong>T\u00ednh \u0111\u01a1n gi\u00e1 l\u00e0m th\u00eam gi\u1edd th\u1ebf n\u00e0o?<\/strong><\/h3>\r\n<p>L\u1ea5y l\u01b0\u01a1ng th\u00e1ng chia s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong th\u00e1ng r\u1ed3i chia s\u1ed1 gi\u1edd trong ng\u00e0y \u0111\u1ec3 ra \u0111\u01a1n gi\u00e1 gi\u1edd, sau \u0111\u00f3 nh\u00e2n t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng: 150% ng\u00e0y th\u01b0\u1eddng, 200% ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n, 300% ng\u00e0y l\u1ec5, v\u00e0 210%, 270%, 390% cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p l\u00e0m \u0111\u00eam.<\/p>\r\n<h2>T\u1ed5ng k\u1ebft<\/h2>\r\n<p>Ba \u0111i\u1ec1u quy\u1ebft \u0111\u1ecbnh:<\/p>\r\n<p><strong>L\u01b0\u01a1ng c\u01a1 b\u1ea3n, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng v\u00e0 l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m l\u00e0 ba con s\u1ed1 kh\u00e1c nhau.<\/strong> Nh\u1ea7m ch\u00fang v\u1edbi nhau l\u00e0 ngu\u1ed3n sai s\u00f3t l\u1edbn nh\u1ea5t khi t\u00ednh l\u01b0\u01a1ng v\u00e0 \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/p>\r\n<p><strong>N\u0103m 2026 c\u00f3 hai m\u1ee9c tham chi\u1ebfu.<\/strong> \u0110\u1ebfn 30\/6 l\u00e0 2.340.000, t\u1eeb 01\/7 l\u00e0 2.530.000, n\u00ean tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m n\u1eeda \u0111\u1ea7u v\u00e0 n\u1eeda sau n\u0103m kh\u00e1c nhau.<\/p>\r\n<p><strong>Chi ph\u00ed lao \u0111\u1ed9ng th\u1eadt c\u1ee7a doanh nghi\u1ec7p cao h\u01a1n l\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng kho\u1ea3ng 20%.<\/strong> Trong v\u00ed d\u1ee5 \u1edf b\u00e0i, thu nh\u1eadp 12.730.000 nh\u01b0ng doanh nghi\u1ec7p chi 15.310.000.<\/p>\r\n<p>N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, s\u1ed1 li\u1ec7u trong v\u00ed d\u1ee5 l\u00e0 gi\u1ea3 \u0111\u1ecbnh. L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng v\u00e0 m\u1ee9c tham chi\u1ebfu c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh.<\/p>\r\n<p>B\u00e0i vi\u1ebft li\u00ean quan<\/p>\r\n<ul>\r\n<li><a href=\"https:\/\/arito.vn\/en\/phan-mem-quan-ly-tien-luong-hieu-qua\/\">Ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng<\/a><\/li>\r\n<li><a href=\"https:\/\/arito.vn\/en\/he-thong-quan-ly-nhan-su-tien-luong-la-gi\/\">H\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec<\/a><\/li>\r\n<li><a href=\"https:\/\/arito.vn\/en\/mau-bang-luong-nhan-vien\/\">M\u1eabu b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/a><\/li>\r\n<li><a href=\"https:\/\/arito.vn\/en\/mau-bang-cham-cong-de-su-dung-va-hieu-qua\/\">M\u1eabu b\u1ea3ng ch\u1ea5m c\u00f4ng<\/a><\/li>\r\n<li><a href=\"https:\/\/arito.vn\/en\/thue-luy-tien-la-gi-huong-dan-tinh-tncn-luy-tien-chinh-xac\/\">Thu\u1ebf l\u0169y ti\u1ebfn l\u00e0 g\u00ec<\/a><\/li>\r\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 m\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 nh\u1eadn \u0111\u01b0\u1ee3c khi l\u00e0m vi\u1ec7c trong m\u1ed9t doanh nghi\u1ec7p, c\u01a1 quan, t\u1ed5 ch\u1ee9c, \u0111\u01a1n v\u1ecb n\u00e0o \u0111\u00f3. M\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, ti\u1ec1n th\u01b0\u1edfng, ph\u00fac l\u1ee3i v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ed5 sung kh\u00e1c.<\/p>","protected":false},"author":12,"featured_media":25837,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[136],"class_list":["post-6471","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-khac","tag-tin-tuc"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":8}},"_links":{"self":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6471","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/comments?post=6471"}],"version-history":[{"count":9,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6471\/revisions"}],"predecessor-version":[{"id":25847,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/posts\/6471\/revisions\/25847"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media\/25837"}],"wp:attachment":[{"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/media?parent=6471"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/categories?post=6471"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arito.vn\/en\/wp-json\/wp\/v2\/tags?post=6471"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}