{"id":83427,"date":"2026-11-05T09:47:55","date_gmt":"2026-11-05T02:47:55","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=83427"},"modified":"2026-11-11T10:46:48","modified_gmt":"2026-11-11T03:46:48","slug":"thay-doi-muc-khau-tru-thue-tncn-doi-voi-nguoi-lao-dong-khong-ky-hdld-hoac-ky-hdld-duoi-3-thang","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/thay-doi-muc-khau-tru-thue-tncn-doi-voi-nguoi-lao-dong-khong-ky-hdld-hoac-ky-hdld-duoi-3-thang\/","title":{"rendered":"Thay \u0111\u1ed5i m\u1ee9c kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/strong><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn v\u1ec1 s\u1ef1 thay \u0111\u1ed5i trong c\u00e1ch t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng, nh\u1eb1m tu\u00e2n th\u1ee7 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/strong>, gi\u00fap doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u00fang ngh\u0129a v\u1ee5 thu\u1ebf khi ng\u01b0\u1ee1ng thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb t\u0103ng t\u1eeb 2 tri\u1ec7u l\u00ean 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n.<\/p>\n<\/div><\/div>\n

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2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/h3>\n

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Theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/strong>, t\u0103ng ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 3 th\u00e1ng t\u1eeb 2 tri\u1ec7u l\u00ean 5 tri\u1ec7u, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

Kh\u1ea5u tr\u1eeb 10% \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 3 th\u00e1ng:<\/p>\n

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  • N\u1ebfu thu nh\u1eadp t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi chi tr\u1ea3.<\/li>\n
  • N\u1ebfu d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n, ch\u1ec9 kh\u1ea5u tr\u1eeb 10% khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u.<\/li>\n
  • C\u00e1 nh\u00e2n \u01b0\u1edbc t\u00ednh sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf, c\u00f3 th\u1ec3 l\u00e0m cam k\u1ebft \u0111\u1ec3 t\u1ea1m th\u1eddi kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    3. Ph\u1ea7n m\u1ec1m \u0111\u00e1p \u1ee9ng<\/strong><\/h3>\n

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    \n

    Tr\u00ean ph\u00e2n h\u1ec7 Ti\u1ec1n l\u01b0\u01a1ng<\/strong>, m\u1ee5c C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng v\u00e0 thi\u1ebft l\u1eadp h\u1ea1ch to\u00e1n<\/strong>, ch\u1ec9 ti\u00eau Thu\u1ebf TNCN (C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb)<\/strong> thay \u0111\u1ed5i di\u1ec5n gi\u1ea3i v\u00e0 c\u00f4ng th\u1ee9c ng\u1ea7m \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh:<\/p>\n

    \"\"<\/p>\n

    C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n
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    2.1. Thay \u0111\u1ed5i di\u1ec5n gi\u1ea3i<\/strong><\/h4>\n

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    \n

    L\u01b0u \u00fd:<\/strong> \u00c1p d\u1ee5ng khi anh\/ch\u1ecb l\u1eadp b\u1ea3ng l\u01b0\u01a1ng m\u1edbi v\u00e0 khi l\u1ea5y l\u1ea1i thi\u1ebft l\u1eadp m\u1eb7c \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng l\u01b0\u01a1ng c\u0169 \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 th\u00ec v\u1eabn l\u00e0 di\u1ec5n gi\u1ea3i c\u0169.<\/em><\/span><\/p>\n

      \n
    • N\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ed9c C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa ho\u1eb7c C\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c k\u00fd H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng, [Thu\u1ebf TNCN] = [T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN] * [Thu\u1ebf su\u1ea5t t\u01b0\u01a1ng \u1ee9ng tr\u00ean Quy \u0111\u1ecbnh L\u01b0\u01a1ng].\n
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      • L\u01b0u \u00fd: \u0110\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng m\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf < 2tr th\u00ec kh\u00f4ng ph\u1ea3i t\u00ednh thu\u1ebf TNCN.<\/li>\n<\/ul>\n<\/li>\n
      • N\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ed9c C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 k\u00fd H\u0110 lao \u0111\u1ed9ng t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean, [Thu\u1ebf TNCN] = [Thu nh\u1eadp t\u00ednh thu\u1ebf TNCN theo t\u1eebng b\u1eadc t\u00ednh thu\u1ebf] * [Thu\u1ebf su\u1ea5t thu\u1ebf TNCN t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng b\u1eadc t\u00ednh thu\u1ebf] (theo bi\u1ec3u t\u00ednh thu\u1ebf TNCN).<\/li>\n<\/ul>\n<\/div><\/div>\n
        <\/span><\/p>\n

        2.2. Thay \u0111\u1ed5i c\u00f4ng th\u1ee9c thi\u1ebft l\u1eadp m\u1eb7c \u0111\u1ecbnh<\/strong><\/h4>\n

        <\/div>

        \n

        L\u01b0u \u00fd:<\/strong> \u00c1p d\u1ee5ng khi anh\/ch\u1ecb l\u1eadp b\u1ea3ng l\u01b0\u01a1ng m\u1edbi v\u00e0 khi l\u1ea5y l\u1ea1i thi\u1ebft l\u1eadp m\u1eb7c \u0111\u1ecbnh. Tr\u01b0\u1eddng h\u1ee3p b\u1ea3ng l\u01b0\u01a1ng c\u0169 \u0111\u00e3 l\u1eadp tr\u01b0\u1edbc \u0111\u00f3 th\u00ec v\u1eabn l\u00e0 c\u00f4ng th\u1ee9c t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u01b0u b\u1ea3ng l\u01b0\u01a1ng c\u0169.<\/em><\/span><\/p>\n

          \n
        • N\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ed9c C\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa: [TNCN_Khau_tru] =[Tong_TNCT_TNCN] * [Thu\u1ebf su\u1ea5t c\u00e1 nh\u00e2n kh\u00f4ng c\u01b0 tr\u00fa] (tr\u00ean Quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN).<\/li>\n
        • N\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ed9c C\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng: [TNCN_Khau_tru] = [Tong_TNCT_TNCN] * [Thu\u1ebf su\u1ea5t c\u00e1 nh\u00e2n c\u01b0 tr\u00fa v\u00e0 kh\u00f4ng k\u00fd H\u0110L\u0110 ho\u1eb7c H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng] (tr\u00ean Quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN).<\/li>\n
        • N\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ed9c C\u00e1 nh\u00e2n c\u01b0 tr\u00fa c\u00f3 k\u00fd H\u0110L\u0110 t\u1eeb 03 th\u00e1ng tr\u1edf l\u00ean: [TNCN_Khau_tru] = [Tong_TNCT_TNCN] * [Thu\u1ebf su\u1ea5t thu\u1ebf TNCN t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng b\u1eadc t\u00ednh thu\u1ebf] (theo bi\u1ec3u t\u00ednh thu\u1ebf TNCN).<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n
          <\/span><\/p>\n

          4. L\u01b0u \u00fd<\/strong><\/h3>\n

          <\/div>

          \n
            \n
          • Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi d\u00f9ng l\u1eadp b\u1ea3ng l\u01b0\u01a1ng m\u1edbi (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p l\u1eadp m\u1edbi b\u1ea3ng l\u01b0\u01a1ng c\u0169 + S\u1eeda b\u1ea3ng l\u01b0\u01a1ng t\u1eeb b\u1ea3ng t\u1ed5ng h\u1ee3p ch\u1ea5m c\u00f4ng ho\u1eb7c b\u1ea3ng ch\u1ea5m c\u00f4ng) th\u00ec c\u00f4ng th\u1ee9c t\u1ea1i c\u1ed9t TNCN_Khau_tru<\/strong> s\u1ebd t\u1ef1 l\u1ea5y theo c\u00e1ch t\u00ednh m\u1edbi ch\u1ee9 kh\u00f4ng l\u1ea5y t\u1eeb b\u1ea3ng l\u01b0\u01a1ng c\u0169.<\/em><\/li>\n
          • Khi ng\u01b0\u1eddi d\u00f9ng l\u1ea5y l\u1ea1i c\u00f4ng th\u1ee9c ng\u1ea7m \u0111\u1ecbnh c\u1ee7a c\u1ed9t TNCN_Khau_tru<\/strong> th\u00ec di\u1ec5n gi\u1ea3i v\u00e0 c\u00f4ng th\u1ee9c s\u1ebd theo c\u00e1ch t\u00ednh m\u1edbi.<\/em><\/li>\n
          • Khi ng\u01b0\u1eddi d\u00f9ng t\u00ednh l\u1ea1i l\u01b0\u01a1ng th\u00ec t\u00ednh to\u00e1n l\u1ea1i c\u1ed9t Thu\u1ebf TNCN<\/strong> theo c\u00f4ng th\u1ee9c c\u1ee7a b\u1ea3ng l\u01b0\u01a1ng t\u1ea1i th\u1eddi \u0111i\u1ec3m t\u00ednh l\u1ea1i l\u01b0\u01a1ng.<\/em><\/li>\n
          • Khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng t\u1eeb b\u1ea3ng l\u01b0\u01a1ng c\u0169: trong tr\u01b0\u1eddng h\u1ee3p danh m\u1ee5c nh\u00e2n vi\u00ean \u0111\u00e3 thay \u0111\u1ed5i lo\u1ea1i h\u1ee3p \u0111\u1ed3ng th\u00ec b\u1ea3ng l\u01b0\u01a1ng m\u1edbi, lo\u1ea1i h\u1ee3p \u0111\u1ed3ng c\u1ee7a nh\u00e2n vi\u00ean s\u1ebd l\u1ea5y theo h\u1ee3p \u0111\u1ed3ng trong danh m\u1ee5c t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u1ea3ng l\u01b0\u01a1ng (c\u00e1ch t\u00ednh c\u0169).<\/em><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3635],"ht-kb-tag":[],"class_list":["post-83427","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r92"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/83427","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/112"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=83427"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/83427\/revisions"}],"predecessor-version":[{"id":83823,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/83427\/revisions\/83823"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=83427"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=83427"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=83427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}