{"id":30641,"date":"2025-05-22T15:03:37","date_gmt":"2025-05-22T08:03:37","guid":{"rendered":"http:\/\/salagov2help.misa.vn\/?post_type=ht_kb&#038;p=30641"},"modified":"2026-04-21T15:29:00","modified_gmt":"2026-04-21T08:29:00","slug":"ke-toan-mong-muon-co-the-tinh-dung-so-tien-khau-tru-ktx-cho-cac-khoan-tinh-dua-theo-luong-phu-cap-de-chi-tra-thu-nhap","status":"publish","type":"ht_kb","link":"\/tien-luong\/knowledge-base\/ke-toan-mong-muon-co-the-tinh-dung-so-tien-khau-tru-ktx-cho-cac-khoan-tinh-dua-theo-luong-phu-cap-de-chi-tra-thu-nhap\/","title":{"rendered":"K\u1ebf to\u00e1n mong mu\u1ed1n c\u00f3 th\u1ec3 t\u00ednh \u0111\u00fang s\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean cho c\u00e1c kho\u1ea3n t\u00ednh d\u1ef1a theo l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p \u0111\u1ec3 chi tr\u1ea3 thu nh\u1eadp"},"content":{"rendered":"<h3 id=\"1-tong-quan\"><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p>B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh s\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean d\u1ef1a tr\u00ean l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/p>\n<p><b>Tr\u01b0\u1edbc \u0111\u00e2y:\u00a0<\/b>Ph\u1ea7n m\u1ec1m cho ph\u00e9p anh\/ch\u1ecb nh\u1eadp c\u1ee5 th\u1ec3 s\u1ed1 ti\u1ec1n c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a t\u1eebng CBNV tr\u00ean b\u1ea3ng t\u00ednh Excel. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean t\u00ednh theo l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p m\u00e0 CBNV \u0111\u01b0\u1ee3c h\u01b0\u1edfng (VD: t\u00ednh theo 1 ng\u00e0y c\u00f4ng), anh\/ch\u1ecb t\u1ed1n th\u1eddi gian ph\u1ea3i t\u00ednh \u1edf b\u00ean ngo\u00e0i r\u1ed3i l\u1ea5y k\u1ebft qu\u1ea3 nh\u1eadp v\u00e0o ph\u1ea7n m\u1ec1m.<\/p>\n<p data-start=\"1050\" data-end=\"1301\"><strong data-start=\"1050\" data-end=\"1063\">Hi\u1ec7n nay:<\/strong>\u00a0Ph\u1ea7n m\u1ec1m cho ph\u00e9p anh\/ch\u1ecb thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean d\u1ef1a tr\u00ean l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p c\u1ee7a CBNV. Nh\u1edd \u0111\u00f3, h\u1ec7 th\u1ed1ng c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb khi l\u1eadp b\u1ea3ng, gi\u00fap gi\u1ea3m thao t\u00e1c t\u00ednh to\u00e1n v\u00e0 nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng.<\/p>\n<h3 id=\"2-cac-buoc-thuc-hien\"><b>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p>\u0110\u1ec3 t\u00ednh \u0111\u00fang s\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean cho c\u00e1c kho\u1ea3n thu nh\u1eadp, anh\/ch\u1ecb l\u00e0m theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o menu\u00a0<b>Danh m\u1ee5c\\Kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/b>\u00a0\u0111\u1ec3 thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u tr\u1eeb cho t\u1eebng kho\u1ea3n thu nh\u1eadp kh\u00f4ng th\u01b0\u1eddng xuy\u00ean m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/salagov2help.misa.vn\/wp-content\/uploads\/2025\/05\/2025-05-22_15-12-11.jpg\" alt=\"\" width=\"1920\" height=\"953\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong>\u00a0Thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c t\u00ednh kh\u1ea5u tr\u1eeb theo \u0111\u1eb7c th\u00f9 c\u1ee7a \u0111\u01a1n v\u1ecb.<\/p>\n<p>V\u00ed d\u1ee5: \u0110\u01a1n v\u1ecb c\u00f3 kho\u1ea3n \u1ee6ng h\u1ed9 b\u00e3o l\u1ee5t \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp theo c\u00f4ng th\u1ee9c sau:<\/p>\n<ul>\n<li>L\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p (LPC) = (H\u1ec7 s\u1ed1 l\u01b0\u01a1ng + h\u1ec7 s\u1ed1 PCCV + H\u1ec7 s\u1ed1 PCTNNG + H\u1ec7 s\u1ed1 PCTNVK)* M\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf<\/li>\n<li>Tr\u1eeb 10,5% BHXH (T1B) = LPC *10,5%<\/li>\n<li>Th\u00e0nh ti\u1ec1n (TT)= (LPC \u2013 T1B)\/ 26 ng\u00e0y c\u00f4ng<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/salagov2help.misa.vn\/wp-content\/uploads\/2025\/05\/2025-05-22_15-26-42.jpg\" alt=\"\" width=\"1258\" height=\"614\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0Sau khi thi\u1ebft l\u1eadp xong ch\u1ecdn\u00a0<b>L\u01b0u\u00a0<\/b><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/salagov2help.misa.vn\/wp-content\/uploads\/2025\/05\/2025-05-22_15-26-42-1.jpg\" alt=\"\" width=\"1258\" height=\"614\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong>\u00a0Khi\u00a0<a href=\"https:\/\/helpihos.misa.vn\/tien-luong\/kb\/khau-tru-khong-thuong-xuyen\/\" target=\"_blank\" rel=\"noopener\">L\u1eadp b\u1ea3ng kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean<\/a>\u00a0t\u1eeb c\u00f4ng th\u1ee9c v\u1eeba m\u1edbi thi\u1ebft l\u1eadp, ph\u1ea7n m\u1ec1m s\u1ebd b\u1ed5 sung c\u00e1c c\u1ed9t \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp trong danh m\u1ee5c v\u00e0 thay \u0111\u1ed5i c\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u c\u1ee7a c\u1ed9t\u00a0<b>T\u1ed5ng c\u1ed9ng,\u00a0<\/b>anh\/ch\u1ecb ki\u1ec3m tra v\u00e0 ch\u1ecdn\u00a0<b>L\u01b0u.<\/b><\/p>\n<p><em>V\u00ed d\u1ee5: Kho\u1ea3n \u1ee7ng h\u1ed9 b\u00e3o l\u1ee5t \u0111\u00e3 b\u1ed5 sung c\u00e1c c\u1ed9t L\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p; Tr\u1eeb 10,5% BHXH v\u00e0 c\u1ed9t Th\u00e0nh ti\u1ec1n<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/salagov2help.misa.vn\/wp-content\/uploads\/2025\/06\/2025-06-03_11-00-23.png\" alt=\"\" width=\"1918\" height=\"962\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng t\u00ednh s\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb kh\u00f4ng th\u01b0\u1eddng xuy\u00ean d\u1ef1a tr\u00ean l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, gi\u00fap \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian nh\u1eadp li\u1ec7u th\u1ee7 c\u00f4ng. Tr\u01b0\u1edbc \u0111\u00e2y:\u00a0Ph\u1ea7n m\u1ec1m cho ph\u00e9p anh\/ch\u1ecb&#8230;<\/p>\n","protected":false},"author":21,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[179],"ht-kb-tag":[],"class_list":["post-30641","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r7"],"_links":{"self":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/30641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/users\/21"}],"replies":[{"embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/comments?post=30641"}],"version-history":[{"count":3,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/30641\/revisions"}],"predecessor-version":[{"id":33185,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb\/30641\/revisions\/33185"}],"wp:attachment":[{"href":"\/tien-luong\/wp-json\/wp\/v2\/media?parent=30641"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-category?post=30641"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/tien-luong\/wp-json\/wp\/v2\/ht-kb-tag?post=30641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}