{"id":161381,"date":"2025-11-25T17:23:25","date_gmt":"2025-11-25T10:23:25","guid":{"rendered":"https:\/\/nicvn.com\/?p=161381"},"modified":"2025-11-25T17:23:36","modified_gmt":"2025-11-25T10:23:36","slug":"cap-nhat-2026-muc-luong-toi-thieu-vung-thay-doi-trong-thue-tncn","status":"publish","type":"post","link":"https:\/\/nicvn.com\/vi\/cap-nhat-2026-muc-luong-toi-thieu-vung-thay-doi-trong-thue-tncn","title":{"rendered":"[C\u1eadp Nh\u1eadt 2026]: M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng &#038; Thay \u0111\u1ed5i trong Thu\u1ebf TNCN"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"161381\" class=\"elementor elementor-161381\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50105feb elementor-section-full_width elementor-section-stretched banner-slide-nic elementor-section-height-default elementor-section-height-default\" data-id=\"50105feb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ecf5aa9\" data-id=\"1ecf5aa9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63dd6c31 elementor--h-position-center elementor--v-position-middle elementor-pagination-position-inside elementor-widget elementor-widget-slides\" data-id=\"63dd6c31\" data-element_type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;dots&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;transition&quot;:&quot;slide&quot;,&quot;transition_speed&quot;:500}\" data-widget_type=\"slides.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! 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elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<h2><span style=\"color: #ff6600; font-size: 24pt;\"><b>[C\u1eadp Nh\u1eadt 2026]: M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng <br \/>&amp; Thay \u0111\u1ed5i trong Thu\u1ebf TNCN<\/b><\/span><\/h2>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-186e402 elementor-widget elementor-widget-text-editor\" data-id=\"186e402\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><i>25\/11\/2025<\/i><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61b3a639 elementor-widget elementor-widget-text-editor\" data-id=\"61b3a639\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>\u00a0<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-161382 aligncenter\" src=\"https:\/\/nicvn.com\/medias\/2025\/11\/Muc-luong-toi-thieu-vung-Thay-doi-trong-Thue-TNCN.png\" alt=\"M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng &amp; Thay \u0111\u1ed5i trong Thu\u1ebf TNCN\" width=\"1772\" height=\"1181\" srcset=\"https:\/\/nicvn.com\/medias\/2025\/11\/Muc-luong-toi-thieu-vung-Thay-doi-trong-Thue-TNCN.png 1772w, https:\/\/nicvn.com\/medias\/2025\/11\/Muc-luong-toi-thieu-vung-Thay-doi-trong-Thue-TNCN-300x200.png 300w, https:\/\/nicvn.com\/medias\/2025\/11\/Muc-luong-toi-thieu-vung-Thay-doi-trong-Thue-TNCN-1024x682.png 1024w, https:\/\/nicvn.com\/medias\/2025\/11\/Muc-luong-toi-thieu-vung-Thay-doi-trong-Thue-TNCN-768x512.png 768w, https:\/\/nicvn.com\/medias\/2025\/11\/Muc-luong-toi-thieu-vung-Thay-doi-trong-Thue-TNCN-1536x1024.png 1536w\" sizes=\"auto, (max-width: 1772px) 100vw, 1772px\" \/><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>1. T\u0103ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m 2026<\/b><\/span><\/h3><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">T\u1eeb ng\u00e0y 1\/1\/2026, theo Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng \u1edf c\u1ea3 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo th\u00e1ng v\u00e0 theo gi\u1edd l\u00e0m vi\u1ec7c.<\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng so s\u00e1nh m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng theo th\u00e1ng gi\u1eefa n\u0103m 2025 v\u00e0 n\u0103m 2026:<\/span><\/p><table><tbody><tr><td><span style=\"color: #000080; font-size: 14pt;\"><b>V\u00f9ng<\/b><\/span><\/td><td><span style=\"color: #000080; font-size: 14pt;\"><b>M\u1ee9c th\u00e1ng n\u0103m 2025*<\/b><\/span><\/td><td><span style=\"color: #000080; font-size: 14pt;\"><b>M\u1ee9c th\u00e1ng n\u0103m 2026<\/b><\/span><\/td><td><span style=\"color: #000080; font-size: 14pt;\"><b>T\u0103ng th\u00eam<\/b><\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u00f9ng I<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">4.960.000 \u0111<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">5.310.000 \u0111<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">+350.000 \u0111 (~7,06 %)<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u00f9ng II<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">4.410.000 \u0111<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">4.730.000 \u0111<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">+320.000 \u0111 (~7,26 %)<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u00f9ng III<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">3.860.000 \u0111<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">4.140.000 \u0111<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">+280.000 \u0111 (~7,25 %)<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u00f9ng IV<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">3.450.000 \u0111<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">3.700.000 \u0111<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">+250.000 \u0111 (~7,25 %)<\/span><\/td><\/tr><\/tbody><\/table><p><em><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">*M\u1ee9c n\u0103m 2025 theo Ngh\u1ecb \u0111\u1ecbnh 74\/2024\/N\u0110-CP.<\/span><\/em><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">\u1ede h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo gi\u1edd, m\u1ee9c m\u1edbi c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p><table><tbody><tr><td><span style=\"color: #000080; font-size: 14pt;\"><b>V\u00f9ng<\/b><\/span><\/td><td><span style=\"color: #000080; font-size: 14pt;\"><b>M\u1ee9c gi\u1edd n\u0103m 2025<\/b><\/span><\/td><td><span style=\"color: #000080; font-size: 14pt;\"><b>M\u1ee9c gi\u1edd n\u0103m 2026<\/b><\/span><\/td><td><span style=\"color: #000080; font-size: 14pt;\"><b>T\u0103ng th\u00eam<\/b><\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u00f9ng I<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">23.800 \u0111\/gi\u1edd<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">25.500 \u0111\/gi\u1edd<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">+1.700 \u0111 (~7,14 %)<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u00f9ng II<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">21.200 \u0111\/gi\u1edd<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">22.700 \u0111\/gi\u1edd<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">+1.500 \u0111 (~7,07 %)<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u00f9ng III<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">18.600 \u0111\/gi\u1edd<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">19.900 \u0111\/gi\u1edd<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">+1.300 \u0111 (~7,53 %)<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u00f9ng IV<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">16.600 \u0111\/gi\u1edd<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">17.800 \u0111\/gi\u1edd<\/span><\/td><td><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">+1.200 \u0111 (~7,23 %)<\/span><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #000080; font-size: 14pt;\"><b>1.1 Nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n l\u01b0u \u00fd<\/b><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Vi\u1ec7c t\u0103ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m 2026 c\u00f3 ngh\u0129a l\u00e0 b\u1ea5t c\u1ee9 h\u1ee3p \u0111\u1ed3ng m\u1edbi ho\u1eb7c h\u1ee3p \u0111\u1ed3ng hi\u1ec7n h\u1eefu \u00e1p d\u1ee5ng t\u1eeb 01\/01\/2026 c\u1ea7n \u0111\u01b0\u1ee3c r\u00e0 so\u00e1t \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ee9c l\u01b0\u01a1ng tr\u1ea3 kh\u00f4ng th\u1ea5p h\u01a1n con s\u1ed1 quy \u0111\u1ecbnh.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">\u201cM\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng\u201d l\u00e0 m\u1ee9c th\u1ea5p nh\u1ea5t \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi tr\u1ea3 l\u01b0\u01a1ng theo th\u00e1ng. \u201cM\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd\u201d \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m theo h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo gi\u1edd.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Doanh nghi\u1ec7p c\u00f3 chi nh\u00e1nh ho\u1eb7c \u0111\u01a1n v\u1ecb t\u1ea1i nhi\u1ec1u v\u00f9ng c\u00f3 m\u1ee9c l\u01b0\u01a1ng kh\u00e1c nhau ph\u1ea3i \u00e1p d\u1ee5ng theo v\u00f9ng n\u01a1i \u0111\u01a1n v\u1ecb ho\u1ea1t \u0111\u1ed9ng, ho\u1eb7c n\u1ebfu khu c\u00f4ng nghi\u1ec7p\/ ch\u1ebf xu\u1ea5t n\u1eb1m tr\u00ean nhi\u1ec1u v\u00f9ng th\u00ec \u00e1p d\u1ee5ng m\u1ee9c cao nh\u1ea5t<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo ng\u00e0y, tu\u1ea7n, s\u1ea3n ph\u1ea9m ho\u1eb7c kho\u00e1n n\u1ebfu quy \u0111\u1ed5i sang th\u00e1ng ho\u1eb7c gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng th\u00ec c\u0169ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c t\u1ed1i thi\u1ec3u t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo gi\u1edd, theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 t\u1ea1i \u0110i\u1ec1u 97, kho\u1ea3n 1, h\u1ecd ph\u1ea3i \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng sau m\u1ed7i gi\u1edd, ng\u00e0y ho\u1eb7c tu\u1ea7n l\u00e0m vi\u1ec7c ho\u1eb7c \u0111\u01b0\u1ee3c tr\u1ea3 g\u1ed9p nh\u01b0ng kh\u00f4ng qu\u00e1 15 ng\u00e0y m\u1ed9t l\u1ea7n, n\u1ebfu doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ecfa thu\u1eadn.<\/span><\/p><h4><span style=\"color: #000080; font-size: 14pt;\"><b>1.2 \u00dd ngh\u0129a v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 qu\u1ea3n l\u00fd<\/b><\/span><\/h4><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">V\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, m\u1ee9c t\u0103ng kho\u1ea3ng 7% \u1edf m\u1ed7i v\u00f9ng mang \u0111\u1ebfn c\u1ea3i thi\u1ec7n ti\u1ebfn b\u1ed9 v\u1ec1 thu nh\u1eadp t\u1ed1i thi\u1ec3u, h\u1ed7 tr\u1ee3 t\u1ed1t h\u01a1n chi ph\u00ed sinh ho\u1ea1t t\u0103ng. V\u1edbi nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 doanh nghi\u1ec7p, c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t thang \u2013 b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 th\u00f4ng b\u00e1o s\u1edbm cho nh\u00e2n vi\u00ean v\u1ec1 thay \u0111\u1ed5i \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro vi ph\u1ea1m \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u.<\/span><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>2. \u0110i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh trong thu\u1ebf TNCN<\/b><\/span><\/h3><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">B\u00ean c\u1ea1nh t\u0103ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u, t\u1eeb 01\/01\/2026 c\u0169ng l\u00e0 m\u1ed1c thay \u0111\u1ed5i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Theo Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15 m\u00e0 \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i ban h\u00e0nh ng\u00e0y 17\/10\/2025, m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh l\u00ean m\u1ee9c m\u1edbi.<\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">C\u1ee5 th\u1ec3:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb cho b\u1ea3n th\u00e2n ng\u01b0\u1eddi n\u1ed9p thu\u1ebf t\u0103ng t\u1eeb 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean <\/span><b>15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/b><span style=\"font-weight: 400;\"> (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m).<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">M\u1ee9c gi\u1ea3m tr\u1eeb cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c t\u0103ng t\u1eeb 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng l\u00ean <\/span><b>6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/b><span style=\"font-weight: 400;\">. T\u1ef7 l\u1ec7 t\u0103ng kho\u1ea3ng 40,9%<\/span><\/span><\/li><\/ul><h4><span style=\"color: #000080; font-size: 14pt;\"><b>2.1 Th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/b><\/span><\/h4><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi mu\u1ed1n k\u00ea khai ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ee9c gi\u1ea3m tr\u1eeb, c\u1ea7n l\u01b0u \u00fd:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">N\u1ebfu c\u00e1 nh\u00e2n \u1ee7y quy\u1ec1n doanh nghi\u1ec7p quy\u1ebft to\u00e1n thay, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1eadm nh\u1ea5t tr\u01b0\u1edbc khi doanh nghi\u1ec7p n\u1ed9p quy\u1ebft to\u00e1n thu\u1ebf TNCN (v\u00ed d\u1ee5 ch\u1eadm nh\u1ea5t ng\u00e0y 31\/3 n\u0103m sau n\u0103m t\u00ednh thu\u1ebf).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">N\u1ebfu t\u1ef1 quy\u1ebft to\u00e1n thu\u1ebf, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c ch\u1eadm nh\u1ea5t ng\u00e0y 30\/4 n\u0103m sau n\u0103m t\u00ednh thu\u1ebf.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c lo\u1ea1i kh\u00e1c kh\u00f4ng n\u01a1i n\u01b0\u01a1ng t\u1ef1a (anh, ch\u1ecb, \u00f4ng b\u00e0, \u2026), c\u1ea7n \u0111\u0103ng k\u00fd tr\u01b0\u1edbc ng\u00e0y 31\/12 n\u0103m t\u00ednh thu\u1ebf \u0111\u00f3.<\/span><\/li><\/ul><h4><span style=\"color: #000080; font-size: 14pt;\"><b>2.2 \u00dd ngh\u0129a v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p<\/b><\/span><\/h4><p><span style=\"color: #000000; font-size: 12pt;\"><span style=\"font-weight: 400;\">Vi\u1ec7c n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh c\u00f3 t\u00e1c d\u1ee5ng tr\u1ef1c ti\u1ebfp l\u00e0 <\/span><b>gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/b><span style=\"font-weight: 400;\">, ngh\u0129a l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd ch\u1ecbu thu\u1ebf TNCN v\u1edbi m\u1ee9c thu nh\u1eadp cao h\u01a1n m\u1edbi b\u1eaft \u0111\u1ea7u ph\u1ea3i \u0111\u00f3ng, ho\u1eb7c doanh nghi\u1ec7p chi cho ph\u00fac l\u1ee3i, h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd c\u00f3 ph\u1ea7n d\u1ec5 th\u1edf h\u01a1n. \u0110\u1ed1i v\u1edbi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, c\u1ea7n c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng khai thu\u1ebf, h\u01b0\u1edbng d\u1eabn ng\u01b0\u1eddi lao \u0111\u1ed9ng khai b\u00e1o ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u1ec3 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 gi\u1ea3m tr\u1eeb m\u1edbi.<\/span><\/span><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>3. T\u00f3m t\u1eaft v\u00e0 khuy\u1ebfn ngh\u1ecb cho doanh nghi\u1ec7p \u2013 nh\u00e2n s\u1ef1 &amp; ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><\/span><\/h3><h4><span style=\"color: #000080; font-size: 14pt;\"><b>3.1 Nh\u1eefng \u0111i\u1ec3m quan tr\u1ecdng c\u1ea7n nh\u1edb<\/b><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">T\u1eeb 1\/1\/2026: m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u00e1ng v\u00e0 gi\u1edd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh, t\u0103ng kho\u1ea3ng 7% \u1edf t\u1ea5t c\u1ea3 v\u00f9ng.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2026: m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u0103ng kho\u1ea3ng 40,9%, l\u00ean 15,5 tri\u1ec7u\/th\u00e1ng cho b\u1ea3n th\u00e2n, 6,2 tri\u1ec7u\/th\u00e1ng cho m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, thang \u2013 b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, ch\u00ednh s\u00e1ch tr\u1ea3 l\u01b0\u01a1ng theo gi\u1edd, theo kho\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n c\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 m\u1ee9c l\u01b0\u01a1ng m\u1edbi \u00e1p d\u1ee5ng, \u0111\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00fang th\u1eddi h\u1ea1n \u0111\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb thu\u1ebf.<\/span><\/li><\/ul><h4><span style=\"color: #000080; font-size: 14pt;\"><b>3.2 Khuy\u1ebfn ngh\u1ecb h\u00e0nh \u0111\u1ed9ng<\/b><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><b>V\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\">: H\u1ecfi r\u00f5 doanh nghi\u1ec7p \u00e1p d\u1ee5ng m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u n\u00e0o, x\u00e1c \u0111\u1ecbnh v\u00f9ng \u00e1p d\u1ee5ng, n\u1ebfu l\u00e0m theo gi\u1edd hay kho\u00e1n th\u00ec c\u1ea7n hi\u1ec3u r\u00f5 c\u00e1ch quy \u0111\u1ed5i. \u0110\u1ed3ng th\u1eddi, khai b\u00e1o ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u0111\u00fang th\u1eddi h\u1ea1n nh\u1eb1m t\u1ed1i \u01b0u m\u1ee9c gi\u1ea3m tr\u1eeb thu\u1ebf.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><b>V\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd\/HR doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\">: R\u00e0 so\u00e1t l\u1ea1i h\u1ee3p \u0111\u1ed3ng, b\u1ea3ng l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng. \u0110i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh m\u1edbi. Th\u00f4ng b\u00e1o r\u00f5 cho nh\u00e2n vi\u00ean \u0111\u1ec3 minh b\u1ea1ch v\u00e0 tr\u00e1nh tranh ch\u1ea5p.<\/span><\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"color: #000000; font-size: 12pt;\"><b>V\u1edbi doanh nghi\u1ec7p l\u1edbn ho\u1eb7c s\u1eed d\u1ee5ng nhi\u1ec1u lao \u0111\u1ed9ng tr\u1ea3 l\u01b0\u01a1ng theo gi\u1edd \/ kho\u00e1n<\/b><span style=\"font-weight: 400;\">: Xem x\u00e9t h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd l\u01b0\u01a1ng \u2013 gi\u1edd \u2013 kho\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng \u0111\u00e1p \u1ee9ng m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u gi\u1edd. \u0110\u1ed3ng th\u1eddi, c\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng khai thu\u1ebf TNCN v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/span><\/span><\/li><\/ul><p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-158771 aligncenter\" src=\"https:\/\/nicvn.com\/medias\/2025\/08\/minh-hoa-market-trend-q3.png\" alt=\"M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng &amp; Thu\u1ebf TNCN\" width=\"1772\" height=\"1181\" srcset=\"https:\/\/nicvn.com\/medias\/2025\/08\/minh-hoa-market-trend-q3.png 1772w, https:\/\/nicvn.com\/medias\/2025\/08\/minh-hoa-market-trend-q3-300x200.png 300w, https:\/\/nicvn.com\/medias\/2025\/08\/minh-hoa-market-trend-q3-1024x682.png 1024w, https:\/\/nicvn.com\/medias\/2025\/08\/minh-hoa-market-trend-q3-768x512.png 768w, https:\/\/nicvn.com\/medias\/2025\/08\/minh-hoa-market-trend-q3-1536x1024.png 1536w\" sizes=\"auto, (max-width: 1772px) 100vw, 1772px\" \/><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">Vi\u1ec7c t\u0103ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng v\u00e0 n\u00e2ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf TNCN l\u00e0 t\u00edn hi\u1ec7u t\u00edch c\u1ef1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u2013 \u0111\u1eb7c bi\u1ec7t lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng \u2013 v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u1eb7t ra y\u00eau c\u1ea7u cho doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt nhanh \u0111\u1ec3 tu\u00e2n th\u1ee7. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u00e0 h\u00e0nh \u0111\u1ed9ng s\u1edbm s\u1ebd g\u00f3p ph\u1ea7n x\u00e2y d\u1ef1ng m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c minh b\u1ea1ch, gi\u1eef ch\u00e2n nh\u00e2n s\u1ef1 v\u00e0 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p><p><span style=\"font-weight: 400; color: #000000; font-size: 12pt;\">N\u1ebfu b\u1ea1n l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd ho\u1eb7c HR t\u1ea1i doanh nghi\u1ec7p v\u00e0 mu\u1ed1n h\u1ed7 tr\u1ee3 trong vi\u1ec7c r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, h\u1ec7 th\u1ed1ng tr\u1ea3 l\u01b0\u01a1ng ho\u1eb7c chi ph\u00ed thu\u1ebf TNCN, \u0111\u1eebng ng\u1ea7n ng\u1ea1i t\u00ecm ki\u1ebfm t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang v\u00e0 hi\u1ec7u qu\u1ea3.<\/span><\/p><h3><span style=\"color: #ff6600; font-size: 18pt;\"><strong>\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua:<\/strong><\/span><\/h3><section data-id=\"5b013eeb\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\"><div data-id=\"646f3590\" data-element_type=\"column\"><div data-id=\"7c68a77\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><p><span style=\"color: #000000; font-size: 12pt;\">Hotline:\u00a0<span style=\"font-size: 18pt; color: #000080;\"><strong>(+84) 981.23.43.76<\/strong><\/span><\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">Email:\u00a0info@nicvn.com<\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">Fanpage:<strong><a style=\"color: #000000;\" href=\"https:\/\/www.facebook.com\/NICGlobalHumanResourceSolutions\">\u00a0<span style=\"color: #000080;\">NIC Global \u2013 Human Resource Solutions<\/span><\/a><br \/><\/strong>Linkedin:<strong><span style=\"color: #000080;\">\u00a0<a style=\"color: #000080;\" href=\"https:\/\/www.linkedin.com\/company\/nic\/\">NIC Global Sourcing JSC<\/a><\/span><br \/><\/strong>\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh:<\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">\u2013 V\u0103n ph\u00f2ng H\u00e0 N\u1ed9i: 3A Thi S\u00e1ch, Ph\u01b0\u1eddng Hai B\u00e0 Tr\u01b0ng, TP. H\u00e0 N\u1ed9i<\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">\u2013 V\u0103n ph\u00f2ng TP. HCM: T\u00f2a nh\u00e0 Dakao Center, 35 M\u1ea1c \u0110\u0129nh Chi, Ph\u01b0\u1eddng S\u00e0i G\u00f2n, TP. H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam<\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\">Xem th\u00eam:<\/span><br \/><span style=\"color: #000080; font-size: 14pt;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/dich-vu-tinh-luong.html\">1. D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng<\/a><\/strong><\/span><br \/><span style=\"color: #000080; font-size: 14pt;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/cho-thue-lai-lao-dong.html\">2. D\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i nh\u00e2n s\u1ef1<\/a><\/strong><\/span><br \/><span style=\"color: #000080; font-size: 14pt;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/dich-vu-hop-thuc-hoa-lao-dong\">3. D\u1ecbch v\u1ee5 h\u1ee3p th\u1ee9c h\u00f3a lao \u0111\u1ed9<\/a>ng<\/strong><\/span><\/p><\/div><\/div><\/section>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33a710fc elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33a710fc\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4a89182c\" data-id=\"4a89182c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a42cf23 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"2a42cf23\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slide-right&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><p class=\"elementor-heading-title elementor-size-default\">Gi\u1ea3i ph\u00e1p nh\u00e2n s\u1ef1<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-666a5166 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"666a5166\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slide-left&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\">thi\u1ebft k\u1ebf ri\u00eang bi\u1ec7t !<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>[C\u1eadp Nh\u1eadt 2026]: M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng &amp; Thay \u0111\u1ed5i trong Thu\u1ebf TNCN 25\/11\/2025 \u00a0 1. T\u0103ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m 2026 T\u1eeb ng\u00e0y 1\/1\/2026, theo Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh [&hellip;]<\/p>\n","protected":false},"author":112,"featured_media":161382,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[137,1],"tags":[841,1217,1601,1459,1003,1035,1369],"class_list":["post-161381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-nhan-su","category-tin-tuc","tag-dich-vu-nhan-su-thue-ngoai","tag-luat-lao-dong","tag-luong-toi-thieu","tag-muc-luong-toi-thieu-vung","tag-nic-global-vi","tag-nicvn-vi","tag-thue-tncn"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[C\u1eadp Nh\u1eadt 2026]: M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng &amp; Thay \u0111\u1ed5i trong Thu\u1ebf TNCN<\/title>\n<meta name=\"description\" content=\"T\u1eeb 1\/1\/2026, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u01b0\u1ee3c t\u0103ng, \u0111\u1ed3ng th\u1eddi m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf TNCN c\u0169ng \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh. 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