{"id":29014,"date":"2024-03-12T15:17:59","date_gmt":"2024-03-12T08:17:59","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=29014"},"modified":"2025-12-09T10:52:19","modified_gmt":"2025-12-09T03:52:19","slug":"thay-doi-cach-tinh-thue-tncn-doi-voi-phan-luong-lam-them-va-phu-cap-an-ca","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/thay-doi-cach-tinh-thue-tncn-doi-voi-phan-luong-lam-them-va-phu-cap-an-ca\/","title":{"rendered":"Thay \u0111\u1ed5i c\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ph\u1ea7n l\u01b0\u01a1ng l\u00e0m th\u00eam v\u00e0 ph\u1ee5 c\u1ea5p \u0103n ca"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u r\u00f5 m\u1ee5c \u0111\u00edch v\u00e0 c\u00e1ch t\u00e1ch ri\u00eang ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a, l\u01b0\u01a1ng l\u00e0m th\u00eam khi t\u00ednh thu\u1ebf TNCN tr\u00ean ph\u1ea7n m\u1ec1m, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a t\u00ednh to\u00e1n, gi\u1ea3m sai s\u00f3t v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian.<\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Gi\u1edbi thi\u1ec7u \u0111i\u1ec3m m\u1edbi v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf TNCN cho l\u01b0\u01a1ng l\u00e0m th\u00eam v\u00e0 ph\u1ee5 c\u1ea5p \u0103n ca.<\/li>\n<li>Tr\u00ecnh b\u00e0y chi ti\u1ebft thay \u0111\u1ed5i tr\u00ean ph\u1ea7n m\u1ec1m t\u1eeb phi\u00ean b\u1ea3n R52.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn thao t\u00e1c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh l\u01b0\u01a1ng v\u00e0 b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n, nh\u00e2n s\u1ef1, qu\u1ea3n tr\u1ecb vi\u00ean<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. Chi ti\u1ebft thay \u0111\u1ed5i<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li><strong>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R52:<\/strong> Anh\/Ch\u1ecb ph\u1ea3i t\u00ednh to\u00e1n s\u1ed1 li\u1ec7u thu\u1ebf TNCN ngo\u00e0i file excel r\u1ed3i nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m do c\u00f4ng th\u1ee9c c\u1ee7a ph\u1ea7n m\u1ec1m ch\u01b0a x\u00e9t \u0111\u1ebfn quy \u0111\u1ecbnh v\u1ec1 ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam v\u00e0 ph\u1ee5 c\u1ea5p \u0103n ca c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, g\u00e2y b\u1ea5t ti\u1ec7n v\u00e0 t\u1ed1n th\u1eddi gian.<\/li>\n<li><strong>T\u1eeb phi\u00ean b\u1ea3n R52:<\/strong> Ph\u1ea7n m\u1ec1m cho ph\u00e9p Anh\/Ch\u1ecb t\u00e1ch c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a v\u00e0 l\u01b0\u01a1ng l\u00e0m th\u00eam khi t\u00ednh thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 \u0111\u00fang v\u1edbi nhu c\u1ea7u th\u1ef1c t\u1ebf t\u1ea1i \u0111\u01a1n v\u1ecb.<\/li>\n<\/ul>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, \u0110i\u1ec1u 22, Th\u00f4ng t\u01b0 26\/2016\/TT-BL\u0110TBXH<\/strong>: \u0110\u1ecbnh m\u1ee9c ph\u1ee5 c\u1ea5p \u0103n gi\u1eefa ca, \u0103n tr\u01b0a chi b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 730.000VN\u0110, do \u0111\u00f3 n\u1ebfu ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u01b0\u1ee3t ngo\u00e0i \u0111\u1ecbnh m\u1ee9c n\u00e0y th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi \u0111\u1ecbnh m\u1ee9c s\u1ebd b\u1ecb t\u00ednh thu\u1ebf TNCN.<br \/>\n<strong>Theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 65\/2013\/N\u0110-CP<\/strong>: Ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng l\u00e0m vi\u1ec7c ban ng\u00e0y, l\u00e0m trong gi\u1edd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch tr\u1ea3 cao h\u01a1n l\u00e0 thu nh\u1eadp \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/p>\n<p>Theo \u0111\u00f3, ph\u1ea7n m\u1ec1m s\u1ebd thay \u0111\u1ed5i nh\u01b0 sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>3.1. Thay \u0111\u1ed5i tr\u00ean Quy \u0111\u1ecbnh l\u01b0\u01a1ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Tr\u00ean ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>\\tab <strong>Quy tr\u00ecnh<\/strong>, ch\u1ecdn <strong>Quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-29218\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/03\/0.png\" alt=\"\" width=\"1413\" height=\"746\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/03\/0.png 1413w, \/accounting\/wp-content\/uploads\/2024\/03\/0-768x405.png 768w, \/accounting\/wp-content\/uploads\/2024\/03\/0-50x26.png 50w, \/accounting\/wp-content\/uploads\/2024\/03\/0-60x32.png 60w, \/accounting\/wp-content\/uploads\/2024\/03\/0-100x53.png 100w\" sizes=\"(max-width: 1413px) 100vw, 1413px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u1ea1i m\u1ee5c Thu\u1ebf TNCN, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung <strong>M\u1ee9c ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a t\u1ed1i \u0111a kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN<\/strong>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-29220\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/03\/1-17.png\" alt=\"\" width=\"1408\" height=\"935\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/03\/1-17.png 1408w, \/accounting\/wp-content\/uploads\/2024\/03\/1-17-768x510.png 768w, \/accounting\/wp-content\/uploads\/2024\/03\/1-17-50x33.png 50w, \/accounting\/wp-content\/uploads\/2024\/03\/1-17-60x40.png 60w, \/accounting\/wp-content\/uploads\/2024\/03\/1-17-100x66.png 100w\" sizes=\"(max-width: 1408px) 100vw, 1408px\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>3.2. Thay \u0111\u1ed5i tr\u00ean B\u1ea3ng l\u01b0\u01a1ng<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>T\u1eeb phi\u00ean b\u1ea3n R52, khi th\u1ef1c hi\u1ec7n Th\u00eam b\u1ea3ng l\u01b0\u01a1ng, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ea3i l\u00ean b\u1ea3ng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u1edbi thay \u0111\u1ed5i nh\u01b0 sau:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>T\u1ea1i nh\u00f3m c\u1ed9t <strong>L\u01b0\u01a1ng l\u00e0m th\u00eam<\/strong>, b\u1ea3ng l\u01b0\u01a1ng hi\u1ec7n h\u00e0nh c\u1eadp nh\u1eadt th\u00eam c\u1ed9t <strong>S\u1ed1 ti\u1ec1n mi\u1ec5n thu\u1ebf TNCN:<\/strong> ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n mi\u1ec5n thu\u1ebf TNCN d\u1ef1a tr\u00ean quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t.<\/li>\n<li>T\u1ea1i nh\u00f3m c\u1ed9t <strong>Ph\u1ee5 c\u1ea5p<\/strong>, ch\u01b0\u01a1ng tr\u00ecnh b\u1ed5 sung th\u00eam c\u1ed9t <strong>\u0102n tr\u01b0a:<\/strong> cho ph\u00e9p Anh\/Ch\u1ecb c\u00f3 th\u1ec3 nh\u1eadp gi\u00e1 tr\u1ecb, v\u1edbi nh\u1eefng gi\u00e1 tr\u1ecb v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c 730.000 VN\u0110, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh thu\u1ebf cho ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00f3 theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\"><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-medium wp-image-29228\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2024\/03\/6-6-1600x666.png\" alt=\"\" width=\"1600\" height=\"666\" srcset=\"\/accounting\/wp-content\/uploads\/2024\/03\/6-6-1600x666.png 1600w, \/accounting\/wp-content\/uploads\/2024\/03\/6-6-768x320.png 768w, \/accounting\/wp-content\/uploads\/2024\/03\/6-6-50x21.png 50w, \/accounting\/wp-content\/uploads\/2024\/03\/6-6-1536x640.png 1536w, \/accounting\/wp-content\/uploads\/2024\/03\/6-6-60x25.png 60w, \/accounting\/wp-content\/uploads\/2024\/03\/6-6-100x42.png 100w, \/accounting\/wp-content\/uploads\/2024\/03\/6-6.png 1741w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p>\u0110\u1ed1i v\u1edbi nh\u1eefng b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 m\u00e0 Anh\/Ch\u1ecb mu\u1ed1n c\u1eadp nh\u1eadt theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, vui l\u00f2ng xem h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thay-doi-theo-quy-dinh-moi-nhat-tren-phien-ban-r52-doi-voi-cac-bang-luong-da-lap\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y.<\/strong><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3527],"ht-kb-tag":[],"class_list":["post-29014","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r52-phat-hanh-ngay-29-03-2024"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/29014","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=29014"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/29014\/revisions"}],"predecessor-version":[{"id":48001,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/29014\/revisions\/48001"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=29014"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=29014"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=29014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}