{"id":3847,"date":"2020-08-13T03:17:00","date_gmt":"2020-08-13T03:17:00","guid":{"rendered":"http:\/\/help.mimosa2020.misa.local\/?post_type=ht_kb&#038;p=3847"},"modified":"2026-03-09T08:39:40","modified_gmt":"2026-03-09T01:39:40","slug":"tra-luong","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/tra-luong\/","title":{"rendered":"Tr\u1ea3 l\u01b0\u01a1ng (tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb l\u1eadp B\u1ea3ng l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m)"},"content":{"rendered":"<p><em>Xem phim h\u01b0\u1edbng d\u1eabn:<\/em><\/p>\n<p><em><iframe loading=\"lazy\" title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/ik8pSuQASfo?si=IZ3B7Uzu3lUR87he\" width=\"763\" height=\"429\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/em><\/p>\n<p><em>Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n<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 n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c tr\u00ean ph\u1ea7n m\u1ec1m \u0111\u1ec3 sinh ch\u1ee9ng t\u1eeb tr\u1ea3 l\u01b0\u01a1ng t\u1eeb b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 l\u1eadp tr\u00ean ph\u1ea7n m\u1ec1m.<\/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. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>a. N\u1ebfu tr\u1ea3 l\u01b0\u01a1ng b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u0103\u0323c ti\u00ea\u0300n g\u01b0\u0309i ng\u00e2n ha\u0300ng<\/strong><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111 (Ti\u1ec1n m\u1eb7t), 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c)<\/p>\n<p><strong>b. N\u1ebfu tr\u1ea3 l\u01b0\u01a1ng b\u1eb1ng r\u00fat d\u1ef1 to\u00e1n th\u1ef1c chi chuy\u1ec3n kho\u1ea3n kho b\u1ea1c chuy\u1ec3n v\u00e0o ATM c\u1ee7a c\u00e1n b\u1ed9 vi\u00ean ch\u1ee9c v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/p>\n<p><em>&#8211; N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p>N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 511: Doanh thu t\u1eeb kinh ph\u00ed NSNN c\u1ea5p<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, ghi:<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 008, 009 (008212, 00922)<\/p>\n<p><em>&#8211; N\u1ebfu r\u00fat d\u1ef1 to\u00e1n t\u1eeb ngu\u1ed3n giao t\u1ef1 ch\u1ee7:<\/em><\/p>\n<p>N\u1ee3 TK 334: Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n<p style=\"padding-left: 40px;\">C\u00f3 TK 135: Ph\u1ea3i thu kinh ph\u00ed \u0111\u01b0\u1ee3c c\u1ea5p (1351)<\/p>\n<p>\u0110\u1ed3ng th\u1eddi ghi:<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 008, 009 (008222, 00922)<\/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>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>, ch\u1ecdn <strong>Tr\u1ea3 l\u01b0\u01a1ng<\/strong>.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43071\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31.png\" alt=\"\" width=\"1276\" height=\"667\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31.png 1276w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-300x157.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-1024x535.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-768x401.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-50x26.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-60x31.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-31-100x52.png 100w\" sizes=\"auto, (max-width: 1276px) 100vw, 1276px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn <strong>B\u1ea3ng l\u01b0\u01a1ng<\/strong> c\u1ea7n tr\u1ea3.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn<strong> Ph\u00f2ng ban<\/strong> tr\u1ea3 l\u01b0\u01a1ng.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>L\u00e2\u0301y s\u00f4\u0301 li\u00ea\u0323u<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean danh s\u00e1ch c\u00e1n b\u1ed9 tr\u00ean B\u1ea3ng l\u01b0\u01a1ng thu\u1ed9c ph\u00f2ng ban \u0111\u00e3 ch\u1ecdn v\u00e0 s\u1ed1 ti\u1ec1n th\u1ef1c l\u0129nh t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Ch\u1ecdn h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng: <strong>Chuy\u1ec3n kho\u1ea3n kho b\u1ea1c<\/strong>, <strong>Ti\u1ec1n m\u1eb7t<\/strong>\u00a0hay <strong>Ti\u1ec1n g\u1eedi<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> T\u00edch ch\u1ecdn nh\u1eefng c\u00e1n b\u1ed9 c\u1ea7n tr\u1ea3 l\u01b0\u01a1ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43073\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-32.png\" alt=\"\" width=\"1405\" height=\"794\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-32.png 1405w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-32-300x170.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-32-1024x579.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-32-768x434.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-32-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-32-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-32-100x57.png 100w\" sizes=\"auto, (max-width: 1405px) 100vw, 1405px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb thanh to\u00e1n t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p>V\u00ed d\u1ee5 ch\u1ecdn tr\u1ea3 b\u1eb1ng chuy\u1ec3n kho\u1ea3n:<\/p>\n<ul>\n<li>T\u1ea1i tab<strong> H\u1ea1ch to\u00e1n<\/strong>: ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh <strong>TK N\u1ee3 334, TK C\u00f3 511 (N\u1ebfu l\u00e0 ngu\u1ed3n kh\u00f4ng giao t\u1ef1 ch\u1ee7), TK C\u00f3 1351 (N\u1ebfu l\u00e0 ngu\u1ed3n giao t\u1ef1 ch\u1ee7)<\/strong>, nh\u1eadp <strong>MLNS<\/strong>, Nghi\u1ec7p v\u1ee5 ch\u1ecdn<strong> Th\u1ef1c chi<\/strong>.<\/li>\n<li>Ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi\u00a0d\u1ef1a v\u00e0o c\u00e1c th\u00f4ng tin \u0111\u00e3 ch\u1ecdn tr\u00ean tab <strong>H\u1ea1ch to\u00e1n<\/strong> th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n sinh h\u1ea1ch to\u00e1n \u0111\u1ed3ng th\u1eddi.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43075\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-33.png\" alt=\"\" width=\"1405\" height=\"794\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-33.png 1405w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-33-300x170.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-33-1024x579.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-33-768x434.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-33-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-33-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-33-100x57.png 100w\" sizes=\"auto, (max-width: 1405px) 100vw, 1405px\" \/><\/p>\n<ul>\n<li>Xem danh s\u00e1ch c\u00e1n b\u1ed9 \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng t\u1ea1i tab<strong> Danh s\u00e1ch c\u00e1n b\u1ed9 tr\u1ea3 l\u01b0\u01a1ng<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43085\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-36-1.png\" alt=\"\" width=\"1405\" height=\"794\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-36-1.png 1405w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-36-1-300x170.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-36-1-1024x579.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-36-1-768x434.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-36-1-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-36-1-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-36-1-100x57.png 100w\" sizes=\"auto, (max-width: 1405px) 100vw, 1405px\" \/><\/p>\n<ul>\n<li>Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<li>Nh\u1ea5n <strong>Ti\u1ec7n \u00edch\/Sinh gi\u1ea5y r\u00fat d\u1ef1 to\u00e1n.<\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43083\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-34-1.png\" alt=\"\" width=\"1405\" height=\"794\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-34-1.png 1405w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-34-1-300x170.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-34-1-1024x579.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-34-1-768x434.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-34-1-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-34-1-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-34-1-100x57.png 100w\" sizes=\"auto, (max-width: 1405px) 100vw, 1405px\" \/><\/p>\n<ul>\n<li>Ph\u1ea7n m\u1ec1m sinh ch\u1ee9ng t\u1eeb <strong>R\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n<\/strong>, nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-43079\" src=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-35.png\" alt=\"\" width=\"1405\" height=\"794\" srcset=\"\/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-35.png 1405w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-35-300x170.png 300w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-35-1024x579.png 1024w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-35-768x434.png 768w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-35-50x28.png 50w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-35-60x34.png 60w, \/ke-toan\/wp-content\/uploads\/2025\/04\/Tien-luong-35-100x57.png 100w\" sizes=\"auto, (max-width: 1405px) 100vw, 1405px\" \/><\/p>\n<p>L\u01b0u \u00fd: Anh\/ch\u1ecb c\u0169ng c\u00f3 th\u1ec3 sinh ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng t\u1eeb ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng \u0111\u00e3 l\u00e0m b\u1eb1ng c\u00e1ch nh\u1ea5n <strong>Ti\u1ec7n \u00edch\\\u00a0Sinh ch\u1ee9ng t\u1eeb chuy\u1ec3n kho\u1ea3n kho b\u1ea1c v\u00e0o TK ti\u1ec1n g\u1eedi<\/strong>. Anh\/ch\u1ecb tham kh\u1ea3o thao t\u00e1c chi ti\u1ebft t\u1ea1i b\u01b0\u1edbc 7 c\u1ee7a h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpihos.misa.vn\/ke-toan\/kb\/hach-toan-chi-phi-luong-bao-hiem-kpcd\/#3-cac-buoc-thuc-hien\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Xem phim h\u01b0\u1edbng d\u1eabn: \ufeff Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[109],"ht-kb-tag":[],"class_list":["post-3847","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-tien-luong"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=3847"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3847\/revisions"}],"predecessor-version":[{"id":73897,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/3847\/revisions\/73897"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=3847"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=3847"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=3847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}