{"id":182585,"date":"2026-07-07T15:58:53","date_gmt":"2026-07-07T08:58:53","guid":{"rendered":"https:\/\/nicvn.com\/?p=182585"},"modified":"2026-07-07T16:11:35","modified_gmt":"2026-07-07T09:11:35","slug":"tinh-luong-va-thue-tncn-theo-nghi-dinh-253-2026-nd-cp","status":"publish","type":"post","link":"https:\/\/nicvn.com\/vi\/tinh-luong-va-thue-tncn-theo-nghi-dinh-253-2026-nd-cp","title":{"rendered":"T\u00ednh L\u01b0\u01a1ng V\u00e0 Thu\u1ebf TNCN Theo Ngh\u1ecb \u0110\u1ecbnh 253\/2026\/N\u0110-CP"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"182585\" class=\"elementor elementor-182585\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d699455 elementor-section-full_width elementor-section-stretched banner-slide-nic elementor-section-height-default elementor-section-height-default\" data-id=\"d699455\" data-element_type=\"section\" 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class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\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-dc6d0f0 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dc6d0f0\" 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-30bbf95\" data-id=\"30bbf95\" 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-0da69c5 elementor-widget elementor-widget-text-editor\" data-id=\"0da69c5\" data-element_type=\"widget\" data-widget_type=\"text-editor.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-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 style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong>T\u00ednh L\u01b0\u01a1ng v\u00e0 Thu\u1ebf TNCN Theo Ngh\u1ecb \u0110\u1ecbnh 253\/2026\/N\u0110-CP<\/strong><\/span><\/h2>\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-08afc7b elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"08afc7b\" 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-e1764d1\" data-id=\"e1764d1\" 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-266acd5 elementor-widget elementor-widget-text-editor\" data-id=\"266acd5\" 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><em>07\/07\/2026<\/em><\/p>\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-44b3534b elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44b3534b\" 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-57acb1b2\" data-id=\"57acb1b2\" 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-42e12044 elementor-widget elementor-widget-text-editor\" data-id=\"42e12044\" 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><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (Thu\u1ebf TNCN). <\/span><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00fai ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n tr\u1ef1c ti\u1ebfp t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng (payroll), qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 v\u00e0 ng\u00e2n s\u00e1ch ph\u00fac l\u1ee3i c\u1ee7a m\u1ecdi doanh nghi\u1ec7p.\u00a0<\/span><\/span><\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-182590 aligncenter\" src=\"https:\/\/nicvn.com\/medias\/2026\/07\/9.png\" alt=\"Payroll Service D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng\" width=\"1771\" height=\"1181\" srcset=\"https:\/\/nicvn.com\/medias\/2026\/07\/9.png 1771w, https:\/\/nicvn.com\/medias\/2026\/07\/9-300x200.png 300w, https:\/\/nicvn.com\/medias\/2026\/07\/9-1024x683.png 1024w, https:\/\/nicvn.com\/medias\/2026\/07\/9-768x512.png 768w, https:\/\/nicvn.com\/medias\/2026\/07\/9-1536x1024.png 1536w\" sizes=\"auto, (max-width: 1771px) 100vw, 1771px\" \/><\/p><h3><span style=\"color: #ff6600;\"><strong>So s\u00e1nh quy \u0111\u1ecbnh m\u1edbi v\u1ec1 Thu\u1ebf TNCN<\/strong><\/span><\/h3><p><span style=\"font-weight: 400; color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c n\u1ed9i dung c\u1ed1t l\u00f5i m\u00e0 doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt \u0111i\u1ec1u ch\u1ec9nh:<\/span><\/p><table style=\"width: 100%; height: 1233px;\"><tbody><tr style=\"height: 53px;\"><td style=\"text-align: center; height: 53px;\"><span style=\"color: #000000;\"><b>N\u1ed9i dung<\/b><\/span><\/td><td style=\"text-align: center; height: 53px;\"><span style=\"color: #000000;\"><b>Quy \u0111\u1ecbnh tr\u01b0\u1edbc \u0111\u00e2y<\/b><\/span><\/td><td style=\"text-align: center; height: 53px;\"><span style=\"color: #000000;\"><b>T\u1eeb 01\/07\/2026<\/b><\/span><\/td><td style=\"text-align: center; height: 53px;\"><span style=\"color: #000000;\"><b>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd<\/b><\/span><\/td><\/tr><tr style=\"height: 103px;\"><td style=\"height: 103px;\"><h5><span style=\"color: #000000;\"><b>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh (thu nh\u1eadp ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c)<\/b><\/span><\/h5><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">Thu nh\u1eadp b\u00ecnh qu\u00e2n trong n\u0103m kh\u00f4ng qu\u00e1 1.000.000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">Thu nh\u1eadp b\u00ecnh qu\u00e2n trong n\u0103m kh\u00f4ng qu\u00e1 3.000.000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf ch\u1ecbu tr\u00e1ch nhi\u1ec7m k\u00ea khai \u0111\u00fang; c\u1ea7n r\u00e0 so\u00e1t c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111ang \u0111\u0103ng k\u00fd gi\u1ea3m tr\u1eeb.<\/span><\/td><\/tr><tr style=\"height: 103px;\"><td style=\"height: 103px;\"><h5><span style=\"color: #000000;\"><b>Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10%<\/b><\/span><\/h5><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">\u00c1p d\u1ee5ng kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n chi t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">Kh\u1ea5u tr\u1eeb \u0111\u1ed1i v\u1edbi kho\u1ea3n chi t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean; \u00e1p d\u1ee5ng c\u1ea3 \u0111\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ch\u1ea5m d\u1ee9t H\u0110L\u0110<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">R\u00e0 so\u00e1t c\u00e1c kho\u1ea3n chi cho c\u1ed9ng t\u00e1c vi\u00ean, H\u0110L\u0110 d\u01b0\u1edbi 03 th\u00e1ng v\u00e0 kho\u1ea3n truy l\u0129nh sau ngh\u1ec9 vi\u1ec7c.<\/span><\/td><\/tr><tr style=\"height: 153px;\"><td style=\"height: 153px;\"><h5><span style=\"color: #000000;\"><b>Ti\u1ec1n \u0103n gi\u1eefa ca tr\u1ea3 b\u1eb1ng ti\u1ec1n<\/b><\/span><\/h5><\/td><td style=\"height: 153px;\"><span style=\"font-weight: 400; color: #000000;\">Mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 730.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng<\/span><\/td><td style=\"height: 153px;\"><span style=\"font-weight: 400; color: #000000;\">Mi\u1ec5n thu\u1ebf t\u1ed1i \u0111a 1.200.000 \u0111\u1ed3ng\/ng\u01b0\u1eddi\/th\u00e1ng; ph\u1ea7n v\u01b0\u1ee3t s\u1ebd t\u00ednh thu\u1ebf TNCN<\/span><\/td><td style=\"height: 153px;\"><span style=\"font-weight: 400; color: #000000;\">Doanh nghi\u1ec7p n\u00ean t\u1ed5 ch\u1ee9c b\u1eefa \u0103n, mua su\u1ea5t \u0103n ho\u1eb7c c\u1ea5p phi\u1ebfu \u0103n thay v\u00ec tr\u1ea3 ti\u1ec1n m\u1eb7t \u0111\u1ec3 t\u1ed1i \u01b0u thu\u1ebf. C\u1ea7n l\u01b0u quy ch\u1ebf, b\u1ea3ng l\u01b0\u01a1ng, h\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb li\u00ean quan.<\/span><\/td><\/tr><tr style=\"height: 128px;\"><td style=\"height: 128px;\"><h5><span style=\"color: #000000;\"><b>Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd<\/b><\/span><\/h5><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">Ch\u1ec9 mi\u1ec5n ph\u1ea7n tr\u1ea3 cao h\u01a1n ti\u1ec1n l\u01b0\u01a1ng gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng<\/span><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd ph\u00f9 h\u1ee3p \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1eddi gian theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng; ph\u1ea7n tr\u1ea3 v\u01b0\u1ee3t quy \u0111\u1ecbnh ph\u1ea3i t\u00ednh thu\u1ebf<\/span><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">L\u01b0u b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng k\u00ea l\u00e0m th\u00eam gi\u1edd ho\u1eb7c t\u00e0i li\u1ec7u ch\u1ee9ng minh; c\u00f3 v\u0103n b\u1ea3n th\u1ecfa thu\u1eadn l\u00e0m th\u00eam gi\u1edd khi thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i l\u1eadp.<\/span><\/td><\/tr><tr style=\"height: 103px;\"><td style=\"height: 103px;\"><h5><span style=\"color: #000000;\"><b>Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam<\/b><\/span><\/h5><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">Ch\u1ec9 mi\u1ec5n ph\u1ea7n tr\u1ea3 cao h\u01a1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban ng\u00e0y<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">Mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam theo \u0111\u00fang quy \u0111\u1ecbnh; ph\u1ea7n tr\u1ea3 v\u01b0\u1ee3t quy \u0111\u1ecbnh ph\u1ea3i t\u00ednh thu\u1ebf<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">L\u01b0u b\u1ea3ng ch\u1ea5m c\u00f4ng ca \u0111\u00eam, b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng k\u00ea l\u00e0m vi\u1ec7c ban \u0111\u00eam ho\u1eb7c t\u00e0i li\u1ec7u ch\u1ee9ng minh.<\/span><\/td><\/tr><tr style=\"height: 128px;\"><td style=\"height: 128px;\"><h5><span style=\"color: #000000;\"><b>Ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho nh\u1eefng ng\u00e0y kh\u00f4ng ngh\u1ec9 ph\u00e9p<\/b><\/span><\/h5><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">Thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">\u0110\u01b0\u1ee3c mi\u1ec5n thu\u1ebf \u0111\u1ed1i v\u1edbi kho\u1ea3n thanh to\u00e1n ng\u00e0y ngh\u1ec9 h\u1eb1ng n\u0103m ch\u01b0a ngh\u1ec9 ho\u1eb7c ch\u01b0a ngh\u1ec9 h\u1ebft theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; ph\u1ea7n v\u01b0\u1ee3t quy \u0111\u1ecbnh ph\u1ea3i t\u00ednh thu\u1ebf<\/span><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">L\u01b0u quy\u1ebft \u0111\u1ecbnh th\u00f4i vi\u1ec7c\/m\u1ea5t vi\u1ec7c (n\u1ebfu c\u00f3), b\u1ea3ng t\u00ednh ph\u00e9p n\u0103m, b\u1ea3ng thanh to\u00e1n ph\u00e9p.<\/span><\/td><\/tr><tr style=\"height: 128px;\"><td style=\"height: 128px;\"><h5><span style=\"color: #000000;\"><b>Kho\u1ea3n \u0111\u00f3ng qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, qu\u1ef9 h\u01b0u tr\u00ed b\u1ed5 sung<\/b><\/span><\/h5><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">Gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 1.000.000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">Gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 3.000.000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">L\u01b0u ch\u1ee9ng t\u1eeb \u0111\u00f3ng qu\u1ef9 v\u00e0 c\u1eadp nh\u1eadt m\u1ee9c gi\u1ea3m tr\u1eeb tr\u00ean h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng.<\/span><\/td><\/tr><tr style=\"height: 103px;\"><td style=\"height: 103px;\"><h5><span style=\"color: #000000;\"><b>Tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c<\/b><\/span><\/h5><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">Ch\u1ec9 mi\u1ec5n trong ph\u1ea1m vi m\u1ee9c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">Mi\u1ec5n c\u1ea3 ph\u1ea7n chi v\u01b0\u1ee3t n\u1ebfu \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ea1i H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3, Quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c Quy ch\u1ebf n\u1ed9i b\u1ed9<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">R\u00e0 so\u00e1t v\u00e0 b\u1ed5 sung quy \u0111\u1ecbnh n\u1ed9i b\u1ed9 n\u1ebfu doanh nghi\u1ec7p chi v\u01b0\u1ee3t m\u1ee9c lu\u1eadt.<\/span><\/td><\/tr><tr style=\"height: 128px;\"><td style=\"height: 128px;\"><h5><span style=\"color: #000000;\"><b>Kho\u1ea3n gi\u1ea3m tr\u1eeb chi y t\u1ebf<\/b><\/span><\/h5><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">Ch\u01b0a c\u00f3<\/span><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">\u0110\u01b0\u1ee3c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 23 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td><td style=\"height: 128px;\"><span style=\"font-weight: 400; color: #000000;\">Ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7; b\u1ea3ng k\u00ea chi ph\u00ed kh\u00e1m ch\u1eefa b\u1ec7nh; kho\u1ea3n chi ch\u01b0a \u0111\u01b0\u1ee3c BHYT ho\u1eb7c t\u1ed5 ch\u1ee9c kh\u00e1c thanh to\u00e1n.<\/span><\/td><\/tr><tr style=\"height: 103px;\"><td style=\"height: 103px;\"><h5><span style=\"color: #000000;\"><b>Kho\u1ea3n gi\u1ea3m tr\u1eeb chi gi\u00e1o d\u1ee5c &#8211; \u0111\u00e0o t\u1ea1o<\/b><\/span><\/h5><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">Ch\u01b0a c\u00f3<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">\u0110\u01b0\u1ee3c gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 24 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m<\/span><\/td><td style=\"height: 103px;\"><span style=\"font-weight: 400; color: #000000;\">H\u00f3a \u0111\u01a1n h\u1ecdc ph\u00ed, ch\u1ee9ng t\u1eeb thanh to\u00e1n; c\u01a1 s\u1edf gi\u00e1o d\u1ee5c h\u1ee3p ph\u00e1p; kho\u1ea3n chi ch\u01b0a \u0111\u01b0\u1ee3c t\u1ed5 ch\u1ee9c kh\u00e1c chi tr\u1ea3.<\/span><\/td><\/tr><\/tbody><\/table><h3><span style=\"color: #ff6600;\"><strong>Th\u00e1ch th\u1ee9c \u0111\u1ed1i v\u1edbi b\u1ed9 m\u00e1y nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9<\/strong><\/span><\/h3><h4><span style=\"color: #ff6600;\"><strong>1. Sai s\u1ed1 trong t\u00ednh to\u00e1n<\/strong><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">C\u00f4ng th\u1ee9c t\u00ednh thu\u1ebf cho &#8220;ph\u1ea7n v\u01b0\u1ee3t quy \u0111\u1ecbnh&#8221; \u0111\u1ed1i v\u1edbi ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u00e0 ti\u1ec1n thanh to\u00e1n ng\u00e0y ph\u00e9p ch\u01b0a ngh\u1ec9 \u0111\u00f2i h\u1ecfi HR ph\u1ea3i b\u00f3c t\u00e1ch d\u1eef li\u1ec7u c\u1ef1c k\u1ef3 chi ti\u1ebft t\u1eeb b\u1ea3ng ch\u1ea5m c\u00f4ng. \u0110i\u1ec1u n\u00e0y l\u00e0m t\u0103ng kh\u1ed1i l\u01b0\u1ee3ng x\u1eed l\u00fd d\u1eef li\u1ec7u \u0111\u1ea7u v\u00e0o c\u1ee7a b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n\/HR l\u00ean g\u1ea5p v\u00e0i l\u1ea7n.<\/span><\/li><\/ul><p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-182592 aligncenter\" src=\"https:\/\/nicvn.com\/medias\/2026\/07\/5-Loi-Tuyen-Dung-Khien-Doanh-Nghiep-Ton-Kem-Chi-Phi-4.png\" alt=\"Payroll service d\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng\" width=\"1771\" height=\"1181\" srcset=\"https:\/\/nicvn.com\/medias\/2026\/07\/5-Loi-Tuyen-Dung-Khien-Doanh-Nghiep-Ton-Kem-Chi-Phi-4.png 1771w, https:\/\/nicvn.com\/medias\/2026\/07\/5-Loi-Tuyen-Dung-Khien-Doanh-Nghiep-Ton-Kem-Chi-Phi-4-300x200.png 300w, https:\/\/nicvn.com\/medias\/2026\/07\/5-Loi-Tuyen-Dung-Khien-Doanh-Nghiep-Ton-Kem-Chi-Phi-4-1024x683.png 1024w, https:\/\/nicvn.com\/medias\/2026\/07\/5-Loi-Tuyen-Dung-Khien-Doanh-Nghiep-Ton-Kem-Chi-Phi-4-768x512.png 768w, https:\/\/nicvn.com\/medias\/2026\/07\/5-Loi-Tuyen-Dung-Khien-Doanh-Nghiep-Ton-Kem-Chi-Phi-4-1536x1024.png 1536w\" sizes=\"auto, (max-width: 1771px) 100vw, 1771px\" \/><\/p><h4><span style=\"color: #ff6600;\"><strong>2. R\u1ee7i ro l\u01b0u tr\u1eef thi\u1ebfu h\u1ed3 s\u01a1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/strong><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">Vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp b\u00ecnh qu\u00e2n c\u1ee7a ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng, nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 ph\u1ea3i th\u1ef1c hi\u1ec7n r\u00e0 so\u00e1t to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 hi\u1ec7n c\u00f3. Vi\u1ec7c thi\u1ebfu s\u00f3t trong c\u1eadp nh\u1eadt th\u00f4ng tin s\u1ebd d\u1eabn \u0111\u1ebfn k\u00ea khai sai, khi\u1ebfn doanh nghi\u1ec7p \u0111\u1ed1i m\u1eb7t v\u1edbi r\u1ee7i ro b\u1ecb c\u01a1 quan thu\u1ebf truy thu thu\u1ebf <\/span><\/li><\/ul><h4><span style=\"color: #ff6600;\"><strong>3. G\u00e1nh n\u1eb7ng qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb\u00a0<\/strong><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">Quy \u0111\u1ecbnh cho ph\u00e9p gi\u1ea3m tr\u1eeb t\u1ed1i \u0111a 47 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m cho chi ph\u00ed y t\u1ebf v\u00e0 gi\u00e1o d\u1ee5c l\u00e0 m\u1ed9t \u0111i\u1ec3m s\u00e1ng cho nh\u00e2n vi\u00ean, nh\u01b0ng l\u1ea1i l\u00e0 g\u00e1nh n\u1eb7ng cho HR.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u0110\u1ed1i v\u1edbi lao \u0111\u1ed9ng th\u1eddi v\u1ee5 v\u00e0 c\u1ed9ng t\u00e1c vi\u00ean, vi\u1ec7c ph\u1ea3i thu th\u1eadp v\u00e0 l\u01b0u tr\u1eef &#8220;B\u1ea3n cam k\u1ebft&#8221; (Kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP) \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 t\u1ea1m th\u1eddi ch\u01b0a kh\u1ea5u tr\u1eeb thu\u1ebf\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">HR gi\u1edd \u0111\u00e2y tr\u1edf th\u00e0nh \u0111\u01a1n v\u1ecb trung gian ki\u1ec3m so\u00e1t t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a h\u00f3a \u0111\u01a1n, b\u1ea3ng k\u00ea chi ph\u00ed kh\u00e1m b\u1ec7nh theo chu\u1ea9n B\u1ed9 Y t\u1ebf, v\u00e0 x\u00e1c minh ngu\u1ed3n chi tr\u1ea3.\u00a0<\/span><\/li><\/ul><h4><span style=\"color: #ff6600;\"><strong>4. Thi\u1ebfu h\u1ee5t n\u0103ng l\u1ef1c t\u01b0 v\u1ea5n chuy\u00ean m\u00f4n<\/strong><\/span><\/h4><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\">\u0110\u1ed9i ng\u0169 nh\u00e2n s\u1ef1 n\u1ed9i b\u1ed9 th\u01b0\u1eddng qu\u00e1 t\u1ea3i v\u1edbi c\u00e1c c\u00f4ng vi\u1ec7c v\u1eadn h\u00e0nh (tuy\u1ec3n d\u1ee5ng, ch\u1ea5m c\u00f4ng, BHXH), d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f3 c\u1eadp nh\u1eadt nhanh ch\u00f3ng v\u00e0 ch\u00ednh x\u00e1c c\u00e1c h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t v\u1ec1 thu\u1ebf. \u0110i\u1ec1u n\u00e0y d\u1ec5 khi\u1ebfn cho doanh nghi\u1ec7p m\u1ea5t c\u01a1 h\u1ed9i t\u1ed1i \u01b0u h\u00f3a ph\u00fac l\u1ee3i.<\/span><\/li><\/ul><h3><span style=\"color: #ff6600;\"><strong>T\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh t\u00ednh l\u01b0\u01a1ng: Gi\u1ea3i ph\u00e1p Payroll chuy\u00ean nghi\u1ec7p t\u1eeb NIC Global<\/strong><\/span><\/h3><p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Trong b\u1ed1i c\u1ea3nh quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 Thu\u1ebf v\u00e0 Lao \u0111\u1ed9ng ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p, <\/span><b>NIC Global<\/b><span style=\"font-weight: 400;\"> t\u1ef1 h\u00e0o l\u00e0 \u0111\u1ed1i t\u00e1c chi\u1ebfn l\u01b0\u1ee3c gi\u00fap Doanh nghi\u1ec7p g\u1ee1 b\u1ecf g\u00e1nh n\u1eb7ng qu\u1ea3n tr\u1ecb \u0111\u1ec3 t\u1eadp trung v\u00e0o kinh doanh c\u1ed1t l\u00f5i.\u00a0<\/span><\/span><\/p><ul><li><span style=\"font-weight: 400; color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/nicvn.com\/vi\/dich-vu-tinh-luong.html\"><strong>D\u1ecbch v\u1ee5 T\u00ednh l\u01b0\u01a1ng (Payroll Outsourcing):<\/strong><\/a> H\u1ec7 th\u1ed1ng c\u1ee7a ch\u00fang t\u00f4i lu\u00f4n c\u1eadp nh\u1eadt t\u1ef1 \u0111\u1ed9ng c\u00e1c thay \u0111\u1ed5i m\u1edbi nh\u1ea5t theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/li><li><span style=\"font-weight: 400; color: #000000;\"><strong>Qu\u1ea3n l\u00fd Tu\u00e2n th\u1ee7:<\/strong> \u0110\u1ed9i ng\u0169 chuy\u00ean gia gi\u00e0u kinh nghi\u1ec7m thay m\u1eb7t doanh nghi\u1ec7p x\u1eed l\u00fd c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh.<\/span><\/li><\/ul><p><span style=\"font-weight: 400; color: #000000;\">B\u1ea1n \u0111ang lo l\u1eafng tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i li\u00ean t\u1ee5c c\u1ee7a ch\u00ednh s\u00e1ch? H\u00e3y li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i ngay h\u00f4m nay. NIC Global s\u1ebd gi\u00fap b\u1ea1n c\u1eadp nh\u1eadt c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t v\u00e0 t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 hi\u1ec7u qu\u1ea3.<\/span><\/p><h3><span style=\"color: #ff6600;\"><b>\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua:<\/b><\/span><\/h3><p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Hotline: <\/span><span style=\"color: #000080;\"><b>(+84) 981.23.43.76<\/b><\/span><b><br \/><\/b><span style=\"font-weight: 400;\">Email: info@nicvn.com<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">Fanpage:<\/span><a style=\"color: #000000;\" href=\"https:\/\/www.facebook.com\/NICGlobalHumanResourceSolutions\"><span style=\"color: #000080;\"> <b>NIC Global \u2013 Human Resource Solutions<\/b><\/span><b><br \/><\/b><\/a><span style=\"font-weight: 400;\">Linkedin:<\/span> <a style=\"color: #000000;\" href=\"https:\/\/www.linkedin.com\/company\/nic\/\"><span style=\"color: #000080;\"><b>NIC Global Sourcing JSC<\/b><\/span><b><br \/><\/b><\/a><span style=\"font-weight: 400;\">\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">\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><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"font-weight: 400;\">\u2013 V\u0103n ph\u00f2ng TP. HCM: <\/span><span style=\"font-weight: 400;\">158A V\u00f5 Th\u1ecb S\u00e1u, Ph\u01b0\u1eddng Xu\u00e2n H\u00f2a, TP. H\u1ed3 Ch\u00ed Minh.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/span><\/p><p><span style=\"color: #000000;\"><span style=\"font-weight: 400;\">Xem th\u00eam:<\/span><span style=\"font-weight: 400;\"><br \/><\/span><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/dich-vu-tinh-luong.html\"><b>1. D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng<\/b><\/a><b><br \/><\/b><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/cho-thue-lai-lao-dong.html\"><b>2. D\u1ecbch v\u1ee5 thu\u00ea ngo\u00e0i nh\u00e2n s\u1ef1<\/b><b><br \/><\/b><\/a><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/dich-vu-hop-thuc-hoa-lao-dong\"><b>3. D\u1ecbch v\u1ee5 h\u1ee3p th\u1ee9c h\u00f3a lao \u0111\u1ed9<\/b><\/a><b>ng<\/b><\/span><\/span><\/p>\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-17f6759f elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17f6759f\" 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-296c226\" data-id=\"296c226\" 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-b7d0df1 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"b7d0df1\" 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-21fe8d63 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"21fe8d63\" 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>T\u00ednh L\u01b0\u01a1ng v\u00e0 Thu\u1ebf TNCN Theo Ngh\u1ecb \u0110\u1ecbnh 253\/2026\/N\u0110-CP 07\/07\/2026 Ng\u00e0y 30\/6\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u v\u00e0 bi\u1ec7n ph\u00e1p \u0111\u1ec3 t\u1ed5 ch\u1ee9c, h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (Thu\u1ebf TNCN). Nh\u1eefng thay \u0111\u1ed5i n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u00fai ti\u1ec1n [&hellip;]<\/p>\n","protected":false},"author":132,"featured_media":182593,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[608],"tags":[888,856,1003,1676],"class_list":["post-182585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-van-ban-luat","tag-dich-vu-payroll","tag-dich-vu-tinh-luong","tag-nic-global-vi","tag-payroll-service-vi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u00ednh L\u01b0\u01a1ng V\u00e0 Thu\u1ebf TNCN Theo Ngh\u1ecb \u0110\u1ecbnh 253\/2026\/N\u0110-CP | NIC Global<\/title>\n<meta name=\"description\" content=\"C\u1eadp nh\u1eadt \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb 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