{"id":2338,"date":"2022-01-13T09:33:09","date_gmt":"2022-01-13T09:33:09","guid":{"rendered":"https:\/\/employer.jobtest.vn\/blog\/vi\/?p=2338"},"modified":"2022-01-13T09:33:09","modified_gmt":"2022-01-13T09:33:09","slug":"lam-the-nao-de-tinh-luong-sau-thue","status":"publish","type":"post","link":"https:\/\/employer.jobtest.vn\/blog\/lam-the-nao-de-tinh-luong-sau-thue","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng sau thu\u1ebf?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">V\u1edbi ng\u01b0\u1eddi \u0111i l\u00e0m, \u0111i\u1ec1u m\u00e0 m\u1ecdi ng\u01b0\u1eddi lu\u00f4n tr\u00f4ng \u0111\u1ee3i \u0111\u00f3 ch\u00ednh l\u00e0 ti\u1ec1n l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0o cu\u1ed1i th\u00e1ng. V\u00e0 hi\u1ec7n nay, nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eabn c\u00f2n ch\u01b0a hi\u1ec3u r\u00f5 v\u1ec1 hai c\u00e1ch t\u00ednh l\u01b0\u01a1ng tr\u01b0\u1edbc thu\u1ebf (l\u01b0\u01a1ng Gross) v\u00e0 c\u00e1ch t\u00ednh l\u01b0\u01a1ng sau thu\u1ebf (l\u01b0\u01a1ng Net) l\u00e0 g\u00ec?<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">N\u1ebfu b\u1ea1n l\u00e0 ng\u01b0\u1eddi \u0111ang t\u00ecm vi\u1ec7c v\u00e0 chu\u1ea9n b\u1ecb k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed3ng v\u1edbi m\u1ed9t c\u00f4ng ty, ch\u1eafc h\u1eb3n b\u1ea1n s\u1ebd r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p ph\u00e2n v\u00e2n v\u1ec1 vi\u1ec7c ch\u1ecdn nh\u1eadn l\u01b0\u01a1ng Net hay l\u01b0\u01a1ng Gross. B\u1edfi n\u1ebfu t\u1eeb \u0111\u1ea7u kh\u00f4ng bi\u1ebft r\u00f5 r\u00e0ng v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y th\u00ec b\u1ea1n s\u1ebd l\u00e0 ng\u01b0\u1eddi m\u1ea5t r\u1ea5t nhi\u1ec1u quy\u1ec1n l\u1ee3i.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">V\u1eady JobTest s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc tr\u00ean qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 16pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">1. L\u01b0\u01a1ng Gross l\u00e0 g\u00ec?<\/span><\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><strong>L\u01b0\u01a1ng Gross (l\u01b0\u01a1ng tr\u01b0\u1edbc thu\u1ebf)<\/strong> l\u00e0 t\u1ed5ng thu nh\u1eadp m\u00e0 m\u1ed7i th\u00e1ng b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c g\u1ed3m c\u1ea3 l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p kh\u00e1c trong \u0111\u00f3 c\u00f3 c\u1ea3 c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf. M\u1ee9c l\u01b0\u01a1ng th\u1ef1c b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c th\u01b0\u1eddng s\u1ebd th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng Gross n\u00e0y v\u00ec b\u1ea1n ph\u1ea3i tr\u00edch ra \u0111\u1ec3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 n\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">V\u00ed d\u1ee5:\u00a0<\/span><\/span><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1ed5ng m\u1ee9c l\u01b0\u01a1ng h\u00e0ng th\u00e1ng b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0 9 tri\u1ec7u\/th\u00e1ng, v\u00e0 b\u1ea1n ph\u1ea3i tr\u00edch 10.5% m\u1ee9c l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u00f3ng c\u00e1c lo\u1ea1i BHXH, BHYT v\u00e0 BHTN (c\u1ee5 th\u1ec3 8% BHXH, 1.5% BHYT v\u00e0 1% BHTN) theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc v\u00e0 s\u1ed1 ti\u1ec1n cu\u1ed1i c\u00f9ng b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c cu\u1ed1i m\u1ed7i th\u00e1ng l\u00e0 8.055.000 VN\u0110.<\/span><\/span><\/span><\/p>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/employer.jobtest.vn\/vi\/giai-phap\/dich-vu-tinh-luong\">D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng<\/a><\/strong><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-size: 16pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">2. L\u01b0\u01a1ng Net l\u00e0 g\u00ec?<\/span><\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><strong>L\u01b0\u01a1ng Net (hay c\u00f2n g\u1ecdi l\u00e0 l\u01b0\u01a1ng sau thu\u1ebf)<\/strong> l\u00e0 l\u01b0\u01a1ng th\u1ef1c nh\u1eadn m\u00e0 b\u1ea1n \u0111\u01b0\u1ee3c c\u00f4ng ty tr\u1ea3 h\u00e0ng th\u00e1ng sau khi \u0111\u00e3 tr\u1eeb t\u1ea5t c\u1ea3 c\u00e1c lo\u1ea1i kho\u1ea3n chi ph\u00ed b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. \u0110\u00e2y l\u00e0 s\u1ed1 ti\u1ec1n b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn m\u00e0 kh\u00f4ng m\u1ea5t th\u00eam b\u1ea5t k\u1ef3 kho\u1ea3n ph\u00ed n\u00e0o kh\u00e1c.\u00a0<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><strong>V\u00ed d\u1ee5:<\/strong>\u00a0<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Khi b\u1ea1n ph\u1ecfng v\u1ea5n, c\u00f4ng ty tr\u1ea3 l\u01b0\u01a1ng Net cho b\u1ea1n l\u00e0 9 tri\u1ec7u. C\u00f3 ngh\u0129a l\u00e0 cu\u1ed1i m\u1ed7i th\u00e1ng, b\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c 9 tri\u1ec7u \u0111\u1ed3ng v\u00e0 kh\u00f4ng ph\u1ea3i chi b\u1ea5t k\u1ef3 c\u00e1c kho\u1ea3n ph\u00ed n\u00e0o kh\u00e1c nh\u01b0 BHXH, BHYT, BHTN v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Nh\u1eefng kho\u1ea3n ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c c\u00f4ng ty b\u1ea1n tr\u1ef1c ti\u1ebfp \u0111\u00f3ng theo quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/span><\/span><\/span><\/p>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 16pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">C\u00e1ch t\u00ednh l\u01b0\u01a1ng sau thu\u1ebf (l\u01b0\u01a1ng Net)<\/span><\/span><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 13.999999999999998pt;\"><span style=\"font-family: Arial;\">\u01afu \u0111i\u1ec3m:<\/span><\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">V\u1edbi c\u00e1ch t\u00ednh l\u01b0\u01a1ng sau thu\u1ebf, b\u1ea1n s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u00fang s\u1ed1 ti\u1ec1n m\u00e0 b\u1ea1n \u0111\u00e3 tho\u1ea3 thu\u1eadn v\u1edbi doanh nghi\u1ec7p t\u1eeb tr\u01b0\u1edbc m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i t\u00ednh to\u00e1n hay ch\u1ecbu b\u1ea5t k\u1ef3 kho\u1ea3n chi ph\u00ed n\u00e0o. V\u00e0 c\u00f4ng ty s\u1ebd l\u00e0 ng\u01b0\u1eddi gi\u1ea3i quy\u1ebft nh\u1eefng v\u1ea5n \u0111\u1ec1 \u0111\u00f3.<\/span><\/span><\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 13.999999999999998pt;\"><span style=\"font-family: Arial;\">Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/span><\/span><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">M\u1ed9t s\u1ed1 c\u00f4ng ty s\u1ebd l\u1ee3i d\u1ee5ng s\u1ef1 thi\u1ebfu hi\u1ec3u bi\u1ebft ho\u1eb7c s\u01a1 s\u00f3t c\u1ee7a b\u1ea1n \u0111\u1ec3 tr\u1ea3 cho b\u1ea1n s\u1ed1 ti\u1ec1n th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng b\u1ea1n mong mu\u1ed1n.\u00a0<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2340\" title=\"T\u00ednh l\u01b0\u01a1ng sau thu\u1ebf\" src=\"https:\/\/employer.jobtest.vn\/blog\/wp-content\/uploads\/2022\/01\/tinh-luong-sau-thue-1.jpg\" alt=\"T\u00ednh l\u01b0\u01a1ng sau thu\u1ebf\" width=\"600\" height=\"436\" \/><\/span><\/span><\/span><span style=\"font-size: 13.999999999999998pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #434343;\">C\u00f4ng th\u1ee9c:<\/span><\/span><\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-size: 18px;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">L\u01b0\u01a1ng Net = L\u01b0\u01a1ng Gross &#8211; (BHXH + BHYT + BHTN + Thu\u1ebf TNCN)<\/span><\/span><\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Trong \u0111\u00f3:<\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">BHXH: B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i (8%)<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">BHYT: B\u1ea3o hi\u1ec3m Y t\u1ebf (1.5%)<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">BHTN: B\u1ea3o hi\u1ec3m Th\u1ea5t nghi\u1ec7p (1%)<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Thu\u1ebf TNCN: Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (% tu\u1ef3 v\u00e0o gi\u00e1 tr\u1ecb l\u01b0\u01a1ng)<\/span><\/span><\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span style=\"font-size: 16pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">C\u00e1ch t\u00ednh thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n<\/span><\/span><\/span><\/h2>\n<blockquote>\n<p style=\"text-align: justify;\"><em><span style=\"font-size: 18px;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n = <\/span><span style=\"color: #2980b9;\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><span style=\"color: #000000;\"> x <\/span><span style=\"color: #e67e22;\">Thu\u1ebf su\u1ea5t\u00a0<\/span><\/span><\/span><\/em><\/p>\n<\/blockquote>\n<blockquote>\n<p style=\"text-align: justify;\"><em><span style=\"font-size: 16px;\"><span style=\"font-family: Arial;\"><span style=\"color: #2980b9;\">Thu nh\u1eadp t\u00ednh thu\u1ebf<\/span><span style=\"color: #000000;\"> = <\/span><span style=\"color: #8e44ad;\">T\u1ed5ng l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c<\/span><span style=\"color: #000000;\"> &#8211; <\/span><span style=\"color: #e74c3c;\">C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><span style=\"color: #000000;\"> &#8211; <\/span><span style=\"color: #16a085;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><\/span><\/span><\/em><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">***Trong \u0111\u00f3:\u00a0<\/span><\/span><\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #8e44ad;\">T\u1ed5ng l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c<\/span><span style=\"color: #000000;\"> = L\u01b0\u01a1ng + ph\u1ee5 c\u1ea5p + C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c\u00a0<\/span><\/span><\/span><\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\"><em><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">*<\/span><span style=\"color: #444444;\">T\u1ed5ng l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c: to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n th\u1ef1c l\u00e3nh c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c trong th\u00e1ng<\/span><\/span><\/span><\/em><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #e74c3c;\">C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf<\/span><span style=\"color: #000000;\"> (n\u1ebfu c\u00f3) = L\u01b0\u01a1ng t\u0103ng ca + Th\u01b0\u1edfng + Ph\u1ee5 c\u1ea5p c\u01a1m tr\u01b0a + Ph\u1ee5 c\u1ea5p \u0111i\u1ec7n tho\u1ea1i + Ph\u1ee5 c\u1ea5p \u0111\u1ed3ng ph\u1ee5c + C\u00f4ng t\u00e1c ph\u00ed<\/span><\/span><\/span><\/p>\n<\/blockquote>\n<ul>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #16a085;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb<\/span><span style=\"color: #000000;\"> (theo lu\u1eadt m\u1edbi nh\u1ea5t t\u1eeb 1\/7\/2020)<\/span><\/span><\/span><\/li>\n<\/ul>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh = Ng\u01b0\u1eddi lao \u0111\u1ed9ng (11 tri\u1ec7u\/th\u00e1ng\/ng\u01b0\u1eddi) + Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (4,4 tri\u1ec7u\/th\u00e1ng\/ng\u01b0\u1eddi)<\/span><\/span><\/span><\/p>\n<\/blockquote>\n<h4 style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 12pt;\"><span style=\"font-family: Arial;\">L\u01b0u \u00fd:<\/span><\/span><\/span><\/h4>\n<ul>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u0103ng k\u00fd v\u1edbi s\u1edf v\u1ec1 kho\u1ea3n gi\u1ea3m tr\u1eeb 11 tri\u1ec7u n\u00e0y, m\u00e0 ch\u1ec9 c\u1ea7n ch\u1ecdn 1 n\u01a1i \u0111\u1ec3 t\u00ednh v\u00e0o gi\u1ea3m tr\u1eeb gia c\u1ea3nh n\u1ebfu \u0111\u00e3 t\u1eebng l\u00e0m nhi\u1ec1u n\u01a1i.<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec ph\u1ea3i \u0111\u0103ng k\u00fd, khai b\u00e1o v\u1edbi chi c\u1ee5c Thu\u1ebf<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">N\u01a1i c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i l\u00e0 n\u01a1i nh\u1eadn l\u1ea1i kho\u1ea3n ti\u1ec1n gi\u1ea3m tr\u1eeb.<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd ch\u1ecbu cho nhi\u1ec1u ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.\u00a0<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb c\u00f3 hi\u1ec7u l\u1ef1c ngay k\u1ec3 t\u1eeb khi k\u00fd t\u00ean \u0111\u0103ng k\u00fd<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1ec9 c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb cho duy nh\u1ea5t 1 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 chung 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec 2 b\u00ean t\u1ef1 tho\u1ea3 thu\u1eadn ai l\u00e0 ng\u01b0\u1eddi \u0111\u0103ng k\u00fd cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00f3.<\/span><\/span><\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span style=\"color: #e67e22;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Thu\u1ebf su\u1ea5t<\/span><\/span><\/span><\/h3>\n<div>\n<table style=\"border-collapse: collapse; border: none; table-layout: fixed; width: 602px;\" cellspacing=\"0\">\n<tbody>\n<tr>\n<td style=\"background-color: #cccccc; vertical-align: top; width: 134px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">C\u1ea5p b\u1eadc thu\u1ebf<\/span><\/span><\/span><\/strong><\/p>\n<\/td>\n<td style=\"background-color: #cccccc; vertical-align: top; width: 165px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">Kho\u1ea3n thu nh\u1eadp t\u00ednh thu\u1ebf\/n\u0103m<\/span><\/span><\/span><\/strong><\/p>\n<\/td>\n<td style=\"background-color: #cccccc; vertical-align: top; width: 150px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">Kho\u1ea3n thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/span><\/span><\/span><\/strong><\/p>\n<\/td>\n<td style=\"background-color: #cccccc; vertical-align: top; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\">% thu\u1ebf su\u1ea5t<\/span><\/span><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 134px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">B\u1eadc 1<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 165px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">D\u01b0\u1edbi 60 tri\u1ec7u<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 150px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">D\u01b0\u1edbi 5 tri\u1ec7u<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">5%<\/span><\/span><\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 134px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">B\u1eadc 2<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 165px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 60 &#8211; 120 tri\u1ec7u<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 150px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 5 &#8211; 10 tri\u1ec7u<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">10%<\/span><\/span><\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 134px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">B\u1eadc 3<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 165px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 120 &#8211; 216 tri\u1ec7u<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 150px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 10 &#8211; 18 tri\u1ec7u\u00a0<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">15%<\/span><\/span><\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 134px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">B\u1eadc 4<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 165px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 216 &#8211; 384 tri\u1ec7u\u00a0<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 150px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 18 &#8211; 32 tri\u1ec7u\u00a0<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">20%<\/span><\/span><\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 134px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">B\u1eadc 5<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 165px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 384 &#8211; 624 tri\u1ec7u\u00a0<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 150px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 32 &#8211; 52 tri\u1ec7u\u00a0<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">25%<\/span><\/span><\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 134px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">B\u1eadc 6<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 165px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 624 &#8211; 960 tri\u1ec7u\u00a0<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 150px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">T\u1eeb 52 &#8211; 80 tri\u1ec7u<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">30%<\/span><\/span><\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"vertical-align: top; width: 134px; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">B\u1eadc 7<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 165px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Tr\u00ean 960 tri\u1ec7u<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; width: 150px; border: 1px solid #000000;\">\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Tr\u00ean 80 tri\u1ec7u\u00a0<\/span><\/span><\/span><\/p>\n<\/td>\n<td style=\"vertical-align: top; border: 1px solid #000000;\">\n<p style=\"text-align: center;\"><span style=\"color: #444444;\"><strong><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">35%<\/span><\/span><\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2 style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 16pt;\"><span style=\"font-family: Arial;\">V\u00ed d\u1ee5<\/span><\/span><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Anh A tho\u1ea3 thu\u1eadn v\u1edbi c\u00f4ng ty B v\u1edbi m\u1ee9c l\u01b0\u01a1ng Gross nh\u1eadn h\u00e0ng th\u00e1ng l\u00e0 28 tri\u1ec7u \u0111\u1ed3ng. S\u1ed1 ti\u1ec1n n\u00e0y bao g\u1ed3m BHYT, BHXH, BHTN v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1ea1n ph\u1ea3i thanh to\u00e1n\u00a0<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Theo quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i \u0111a ph\u1ea3i ch\u1ecbu BHXH v\u00e0 BHYT l\u00e0 26 tri\u1ec7u. \u0110i\u1ec1u \u0111\u00f3 \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c, m\u1ee9c l\u01b0\u01a1ng anh A hi\u1ec7n l\u00e0 30 tri\u1ec7u\/th\u00e1ng th\u00ec anh A v\u1eabn \u0111\u00f3ng BHXH v\u00e0 BHYT d\u1ef1a tr\u00ean m\u1ee9c l\u01b0\u01a1ng 26 tri\u1ec7u\u00a0<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Nh\u01b0 v\u1eady, m\u1ed7i th\u00e1ng anh A ph\u1ea3i thanh to\u00e1n:<\/span><\/span><\/span><\/p>\n<ul>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">BHXH: 8% x 26 tri\u1ec7u = 2.080.000 \u0111\u1ed3ng<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">BHYT: 1.5% x 26 tri\u1ec7u = 390.000 \u0111\u1ed3ng<\/span><\/span><\/span><\/li>\n<li style=\"list-style-type: disc; text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">BHTN: 1% x 28 tri\u1ec7u = 280.000 \u0111\u1ed3ng<\/span><\/span><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Nh\u01b0 v\u1eady, sau khi \u0111\u00f3ng b\u1ea3o hi\u1ec3m, l\u01b0\u01a1ng c\u1ee7a anh A l\u00e0: 28 tri\u1ec7u &#8211; (2.080.000 \u0111\u1ed3ng + 390.000 \u0111\u1ed3ng + 280.000 \u0111\u1ed3ng) = 25.250.000 \u0111\u1ed3ng.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Ti\u1ebfp theo, anh A s\u1ebd l\u1ea5y s\u1ed1 ti\u1ec1n tr\u00ean tr\u1eeb th\u00eam 11 tri\u1ec7u (ti\u1ec1n gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh). V\u1eady kho\u1ea3n thu nh\u1eadp anh A ch\u1ecbu thu\u1ebf l\u00e0 14.250.000 \u0111\u1ed3ng.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">Cu\u1ed1i c\u00f9ng, anh A s\u1ebd \u0111\u00f3ng thu\u1ebf thu nh\u1eadp d\u1ef1a tr\u00ean s\u1ed1 ti\u1ec1n 14.250.000 n\u00e0y.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">M\u1ee9c thu\u1ebf TNCN (thu nh\u1eadp c\u00e1 nh\u00e2n) s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo 3 b\u1eadc, c\u1ee5 th\u1ec3 nh\u01b0 sau:\u00a0<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><strong>B\u1eadc 1:<\/strong> Thu nh\u1eadp t\u00ednh thu\u1ebf (=&lt; 5 tri\u1ec7u) x thu\u1ebf su\u1ea5t 5%<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">= 5 tri\u1ec7u x 5% = 250.000 \u0111\u1ed3ng<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><strong>B\u1eadc 2:<\/strong> Thu nh\u1eadp t\u00ednh thu\u1ebf (&gt; 5 tri\u1ec7u \u0111\u1ebfn 10 tri\u1ec7u) x thu\u1ebf su\u1ea5t 10%<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">= (10 tri\u1ec7u &#8211; 5 tri\u1ec7u) x 10% = 500.000 \u0111\u1ed3ng\u00a0<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><strong>B\u1eadc 3:<\/strong> Thu nh\u1eadp t\u00ednh thu\u1ebf (&gt;10 tri\u1ec7u \u0111\u1ebfn 18 tri\u1ec7u) x thu\u1ebf su\u1ea5t 15%<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">= (18 tri\u1ec7u &#8211; 10 tri\u1ec7u) x thu\u1ebf su\u1ea5t 15% = 1.200.000 \u0111\u1ed3ng<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">V\u1eady s\u1ed1 ti\u1ec1n cu\u1ed1i c\u00f9ng anh A nh\u1eadn \u0111\u01b0\u1ee3c l\u00e0: 25.250.000 &#8211; (250.000 + 500.000 + 1.200.000) = 23.300.000 \u0111\u1ed3ng. \u0110\u00e2y ch\u00ednh l\u00e0 l\u01b0\u01a1ng Net c\u1ee7a anh A.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #444444;\">Mong r\u1eb1ng v\u1edbi c\u00e1ch t\u00ednh l\u01b0\u01a1ng sau thu\u1ebf n\u00e0y c\u00f9ng v\u1edbi nh\u1eefng th\u00f4ng tin m\u1edbi nh\u1ea5t m\u00e0 JobTest chia s\u1ebb \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch t\u00ednh l\u01b0\u01a1ng n\u00e0y. T\u1eeb \u0111\u00f3, b\u1ea1n c\u00f3 th\u1ec3 quy\u1ebft \u0111\u1ecbnh l\u1ef1a ch\u1ecdn s\u00e1ng su\u1ed1t cho b\u1ea3n th\u00e2n. <\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #444444;\">Nh\u01b0ng tr\u01b0\u1edbc s\u1ef1 c\u1ea1nh tranh gay g\u1eaft tr\u00ean th\u1ecb tr\u01b0\u1eddng hi\u1ec7n nay, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 gi\u1eef l\u1ea1i c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ed1t l\u00f5i v\u00e0 s\u1eed d\u1ee5ng c\u00e1c d\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i. \u0110i\u1ec1u n\u00e0y nh\u1eb1m m\u1ee5c \u0111\u00edch ti\u1ebft ki\u1ec7m t\u1ed1i \u0111a chi ph\u00ed v\u00e0 ngu\u1ed3n l\u1ef1c c\u1ee7a doanh nghi\u1ec7p.<\/span> <\/span><\/span><a style=\"text-decoration: none;\" href=\"https:\/\/employer.jobtest.vn\/vi\/giai-phap\/dich-vu-tinh-luong\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #1155cc;\"><u>D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng<\/u><\/span><\/span><\/span><\/a><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #000000;\"> t\u1ea1i JobTest ph\u00f9 h\u1ee3p v\u1edbi m\u1ecdi doanh nghi\u1ec7p ho\u00e0n to\u00e0n \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c nh\u1eefng m\u1ee5c \u0111\u00edch tr\u00ean.\u00a0<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng th\u01b0\u1eddng bao g\u1ed3m nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng, v\u00ed d\u1ee5 nh\u01b0 t\u00ednh l\u01b0\u01a1ng v\u00e0 l\u1eadp c\u00e1c b\u1ea3n b\u00e1o c\u00e1o k\u00e8m theo, \u0111\u0103ng k\u00fd b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 b\u1ea3o hi\u1ec3m y t\u1ebf, gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 v\u1ec1 thu\u1ebf thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng,&#8230; V\u1ed1n d\u0129 \u0111i\u1ec1u n\u00e0y khi\u1ebfn doanh nghi\u1ec7p t\u1ed1n nhi\u1ec1u th\u1eddi gian. Do \u0111\u00f3, \u01b0u \u0111i\u1ec3m c\u1ee7a vi\u1ec7c s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng thu\u00ea ngo\u00e0i tr\u01b0\u1edbc ti\u00ean l\u00e0 gi\u00fap doanh nghi\u1ec7p c\u1eaft gi\u1ea3m g\u00e1nh n\u1eb7ng h\u00e0nh ch\u00ednh.<\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><a style=\"text-decoration: none;\" href=\"https:\/\/jobtest.vn\/hrblog\/vi\/post\/uu-nhuoc-diem-cua-dich-vu-tinh-luong\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\"><span style=\"color: #1155cc;\"><u>D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng thu\u00ea ngo\u00e0i <\/u><\/span><\/span><\/span><\/a><span style=\"color: #444444;\"><span style=\"font-size: 11pt;\"><span style=\"font-family: Arial;\">\u0111ang \u0111\u01b0\u1ee3c r\u1ea5t nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m v\u00ec nh\u1eefng \u01b0u \u0111i\u1ec3m v\u01b0\u1ee3t tr\u1ed9i c\u1ee7a n\u00f3. \u0110\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p th\u00f4ng minh \u0111\u1ec3 gi\u1ea3i quy\u1ebft b\u00e0i to\u00e1n nh\u00e2n s\u1ef1 hi\u1ec7n nay. Tuy nhi\u00ean, vi\u1ec7c t\u00ecm \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb cung c\u1ea5p d\u1ecbch v\u1ee5 uy t\u00edn l\u1ea1i kh\u00f4ng ph\u1ea3i l\u00e0 \u0111i\u1ec1u d\u1ec5 d\u00e0ng. H\u00e3y li\u00ean h\u1ec7 ngay v\u1edbi JobTest \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi nh\u00e9.<\/span><\/span><\/span><\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;2338&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;7&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;4.1&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;4.1\\\/5 - (7 b\\u00ecnh ch\\u1ecdn)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;L\\u00e0m th\\u1ebf n\\u00e0o \\u0111\\u1ec3 t\\u00ednh l\\u01b0\\u01a1ng sau thu\\u1ebf?&quot;,&quot;width&quot;:&quot;116.4&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 116.4px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            4.1\/5 - (7 b\u00ecnh ch\u1ecdn)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":2642,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12,10],"tags":[],"class_list":["post-2338","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cong-cu-doanh-nghiep","category-quan-tri-nang-suat","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33","resize-featured-image"],"_links":{"self":[{"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/posts\/2338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/comments?post=2338"}],"version-history":[{"count":0,"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/posts\/2338\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/media\/2642"}],"wp:attachment":[{"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/media?parent=2338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/categories?post=2338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/employer.jobtest.vn\/blog\/wp-json\/wp\/v2\/tags?post=2338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}