{"id":58545,"date":"2026-04-02T09:22:01","date_gmt":"2026-04-02T02:22:01","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=58545"},"modified":"2026-04-09T09:25:51","modified_gmt":"2026-04-09T02:25:51","slug":"toi-muon-hach-toan-luong-thang-13-tren-phan-mem-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/toi-muon-hach-toan-luong-thang-13-tren-phan-mem-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n h\u1ea1ch to\u00e1n l\u01b0\u01a1ng th\u00e1ng 13 tr\u00ean ph\u1ea7n m\u1ec1m th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"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><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p cho Anh\/Ch\u1ecb c\u00e1i nh\u00ecn t\u1ed5ng quan v\u1ec1 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13 tr\u00ean ph\u1ea7n m\u1ec1m. N\u1ed9i dung s\u1ebd h\u01b0\u1edbng d\u1eabn hai quy tr\u00ecnh ch\u00ednh: h\u1ea1ch to\u00e1n th\u1ee7 c\u00f4ng kh\u00f4ng qua b\u1ea3ng l\u01b0\u01a1ng v\u00e0 h\u1ea1ch to\u00e1n t\u1ef1 \u0111\u1ed9ng b\u1eb1ng c\u00e1ch thi\u1ebft l\u1eadp tr\u00ean b\u1ea3ng l\u01b0\u01a1ng.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13 kh\u00f4ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<li>H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng th\u00e1ng 13 b\u1eb1ng c\u00e1ch l\u1eadp v\u00e0 t\u00f9y ch\u1ec9nh b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<li>Quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u1ec1 th\u01b0\u1edfng T\u1ebft v\u00e0 l\u01b0\u01a1ng th\u00e1ng 13.<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n<\/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><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\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><strong>2.1 Kh\u00f4ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b>\u00a0C\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3, v\u00e0o\u00a0<strong>Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng:<\/p>\n<p>N\u1ee3 TK 641, 642, 622, 154\u2026\/ C\u00f3 TK 334<\/p>\n<p><b>B\u01b0\u1edbc 2:<\/b>\u00a0Khi thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, c\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c thanh to\u00e1n, h\u1ea1ch to\u00e1n trong\u00a0<strong>Phi\u1ebfu chi<\/strong>\u00a0ho\u1eb7c\u00a0<strong>\u1ee6y nhi\u1ec7m chi<\/strong>:<\/p>\n<p>N\u1ee3 TK 334\/ C\u00f3 TK 111, 112<\/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><strong>2.2. L\u1eadp b\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n<p><b>B\u01b0\u1edbc 1:<\/b> Ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>\\ <strong>T\u00ednh l\u01b0\u01a1ng<\/strong>\\ T\u00edch m\u1edf b\u1ea3ng l\u01b0\u01a1ng c\u1ea7n th\u00eam c\u1ed9t\\ Nh\u1ea5n <strong>S\u1eeda\u00a0<\/strong><\/p>\n<p>C\u0103n c\u1ee9 v\u00e0o chi ph\u00ed b\u1ea1n h\u1ea1ch to\u00e1n th\u00e1ng n\u00e0o th\u00ec tr\u00ean b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3 th\u1ef1c hi\u1ec7n th\u00eam c\u1ed9t nh\u01b0 sau:<\/p>\n<ul>\n<li>Tr\u00ean giao di\u1ec7n b\u1ea3ng l\u01b0\u01a1ng, nh\u1ea5n chu\u1ed9t v\u00e0o\u00a0<strong>C\u1ea5u tr\u00fac b\u1ea3ng l\u01b0\u01a1ng<\/strong>, sau \u0111\u00f3 t\u00edch v\u00e0o\u00a0<strong>c\u1ed9t ki\u1ec3u ti\u1ec1n\\S\u1eeda t\u00ean c\u1ed9t tr\u00ean giao di\u1ec7n<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-58547\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/image-1.png\" alt=\"\" width=\"950\" height=\"854\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/image-1.png 950w, \/accounting\/wp-content\/uploads\/2026\/04\/image-1-768x690.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/image-1-50x45.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/image-1-60x54.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/image-1-100x90.png 100w\" sizes=\"(max-width: 950px) 100vw, 950px\" \/><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58549\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/Capture-1600x189.png\" alt=\"\" width=\"1600\" height=\"189\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/Capture-1600x189.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/Capture-768x91.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/Capture-50x6.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/Capture-1536x181.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/Capture-60x7.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/Capture-100x12.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/Capture.png 1897w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<ul>\n<li>Thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng cho c\u1ed9t \u0111\u00e3 th\u00eam theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/thiet-lap-cong-thuc-tinh-luong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 2:<\/b>\u00a0T\u1ea1i c\u1ed9t l\u01b0\u01a1ng th\u00e1ng 13 tr\u00ean b\u1ea3ng, th\u1ef1c hi\u1ec7n nh\u1eadp s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 13 c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-58551\" src=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-1-1600x770.png\" alt=\"\" width=\"1600\" height=\"770\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/04\/1-1-1600x770.png 1600w, \/accounting\/wp-content\/uploads\/2026\/04\/1-1-768x370.png 768w, \/accounting\/wp-content\/uploads\/2026\/04\/1-1-50x24.png 50w, \/accounting\/wp-content\/uploads\/2026\/04\/1-1-1536x739.png 1536w, \/accounting\/wp-content\/uploads\/2026\/04\/1-1-60x29.png 60w, \/accounting\/wp-content\/uploads\/2026\/04\/1-1-100x48.png 100w, \/accounting\/wp-content\/uploads\/2026\/04\/1-1.png 1920w\" sizes=\"(max-width: 1600px) 100vw, 1600px\" \/><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b>\u00a0Sau khi b\u1ea3ng l\u01b0\u01a1ng ho\u00e0n thi\u1ec7n, nh\u1ea5n\u00a0<strong>C\u1ea5t<\/strong>\u00a0\u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng ho\u1eb7c th\u1ef1c hi\u1ec7n h\u1ea1ch to\u00e1n theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/hach-toan-chi-phi-luong\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<p><b>B\u01b0\u1edbc 4:<\/b> Th\u1ef1c hi\u1ec7n tr\u1ea3 l\u01b0\u01a1ng theo h\u01b0\u1edbng d\u1eabn<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tra-luong-cho-nhan-vien\/\"> t\u1ea1i \u0111\u00e2y<\/a>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\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><strong>3. L\u01b0u \u00fd<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><em>Ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc t\u1ebft c\u00f3 \u0111\u01b0\u1ee3c nh\u1eadn th\u01b0\u1edfng t\u1ebft v\u00e0 l\u01b0\u01a1ng th\u00e1ng 13 kh\u00f4ng?<\/em><\/strong><\/p>\n<p>C\u0103n c\u1ee9 \u0110i\u1ec1u 104\u00a0<a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx?anchor=dieu_104\" target=\"_blank\" rel=\"noopener noreferrer\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/a>, quy \u0111\u1ecbnh th\u01b0\u1edfng nh\u01b0 sau:<\/p>\n<p><em><strong>\u0110i\u1ec1u 104. Th\u01b0\u1edfng<\/strong><\/em><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><em>Th\u01b0\u1edfng l\u00e0 s\u1ed1 ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n ho\u1eb7c b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh, m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/li>\n<li><em>Quy ch\u1ebf th\u01b0\u1edfng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c sau khi tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf \u0111\u1ed1i v\u1edbi n\u01a1i c\u00f3 t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf.<\/em><\/li>\n<\/ul>\n<p>Theo \u0111\u00f3, th\u01b0\u1edfng l\u00e0 s\u1ed1 ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n ho\u1eb7c b\u1eb1ng c\u00e1c h\u00ecnh th\u1ee9c kh\u00e1c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t, kinh doanh, m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>V\u1ec1 l\u01b0\u01a1ng th\u00e1ng 13, kh\u00f4ng c\u00f3 kh\u00e1i ni\u1ec7m hay quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 n\u00e0o v\u1ec1 l\u01b0\u01a1ng th\u00e1ng 13. \u0110\u00e2y th\u1ef1c ch\u1ea5t l\u00e0 kho\u1ea3n th\u01b0\u1edfng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh d\u1ef1a tr\u00ean t\u00ecnh h\u00ecnh kinh doanh h\u00e0ng n\u0103m v\u00e0 hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>=&gt; Nh\u01b0 v\u1eady, th\u01b0\u1edfng T\u1ebft n\u0103m 2026 v\u00e0 l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 kho\u1ea3n ti\u1ec1n do ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ef1 th\u1ecfa thu\u1eadn n\u00ean ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c tr\u01b0\u1edbc T\u1ebft c\u00f3 \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n n\u00e0y kh\u00f4ng c\u0169ng ph\u1ee5 thu\u1ed9c v\u00e0o th\u1ecfa thu\u1eadn c\u1ee7a hai b\u00ean.<\/p>\n<\/div><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;<\/p>\n","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3533,3301],"ht-kb-tag":[],"class_list":["post-58545","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-chtg-luong","ht_kb_category-chtg"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58545","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\/151"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=58545"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58545\/revisions"}],"predecessor-version":[{"id":58559,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/58545\/revisions\/58559"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=58545"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=58545"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=58545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}