{"id":40795,"date":"2022-09-28T11:33:04","date_gmt":"2022-09-28T04:33:04","guid":{"rendered":"https:\/\/nicvn.com\/?p=40795"},"modified":"2022-09-28T12:01:58","modified_gmt":"2022-09-28T05:01:58","slug":"ke-toan-tien-luong","status":"publish","type":"post","link":"https:\/\/nicvn.com\/vi\/ke-toan-tien-luong","title":{"rendered":"K\u1ebf To\u00e1n Ti\u1ec1n L\u01b0\u01a1ng &#8211; &#8220;Tay H\u00f2m Ch\u00eca Kho\u00e1&#8221; Trong Doanh Nghi\u1ec7p"},"content":{"rendered":"<p><em><strong>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 ai? C\u00f4ng vi\u1ec7c c\u1ee7a K\u1ebf to\u00e1n Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec? H\u00e3y c\u00f9ng NIC Global tham kh\u1ea3o trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9<\/strong><\/em><\/p>\n<h2 id=\"mcetoc_1ej9q1ltd1\">1. <strong>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/strong><\/h2>\n<figure id=\"attachment_42829\" aria-describedby=\"caption-attachment-42829\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/nicvn.com\/medias\/2022\/09\/Ke-toan-tien-luong-la-gi.svg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-42829\" src=\"https:\/\/nicvn.com\/medias\/2022\/09\/Ke-toan-tien-luong-la-gi.svg\" alt=\"K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec\" width=\"900\" height=\"400\" \/><\/a><figcaption id=\"caption-attachment-42829\" class=\"wp-caption-text\">K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p><strong>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/strong> l\u00e0 m\u1ed9t v\u1ecb tr\u00ed r\u1ea5t quan tr\u1ecdng trong doanh nghi\u1ec7p, c\u0169ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m &#8220;Tay h\u00f2m ch\u00eca kho\u00e1&#8221; nh\u01b0ng k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f2i h\u1ecfi nh\u1eefng nghi\u1ec7p v\u1ee5 ri\u00eang bi\u1ec7t, theo \u0111\u00f3:<\/p>\n<blockquote id=\"cong-viec-ke-toan-tien-luong\" cite=\"https:\/\/ketoanleanh.edu.vn\/kinh-nghiem-ke-toan\/kinh-nghiem-lam-ke-toan-tien-luong-cho-cac-ban-moi-vao-nghe.html\"><p><strong>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/strong>\u00a0l\u00e0 vi\u1ec7c h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng d\u1ef1a v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 ch\u00ednh nh\u01b0: b\u1ea3ng ch\u1ea5m c\u00f4ng, ng\u00e0y gi\u1edd t\u0103ng ca, ph\u1ee5 c\u1ea5p, h\u1ee3p \u0111\u1ed3ng kho\u00e1n,&#8230; \u0111\u1ec3 thanh to\u00e1n l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p.<\/p><\/blockquote>\n<p><strong>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/strong> s\u1ebd l\u1eadp b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng, th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd. B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ed9t nhi\u1ec7m v\u1ee5 v\u00f4 c\u00f9ng quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 \u0111\u1ea3m b\u1ea3o c\u00e2n \u0111\u1ed1i chi ph\u00ed cho doanh nghi\u1ec7p.<\/p>\n<h2><span id=\"21-Chuc-nang-cua-ke-toan-tien-luong-la-gi\">2. Ch\u1ee9c n\u0103ng c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/span><\/h2>\n<p>Nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch \u1edf tr\u00ean, ch\u1ee9c n\u0103ng c\u1ee7a<strong> K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/strong> l\u00e0 ph\u1ea3i \u0111\u1ea3m nh\u1eadn tr\u00e1ch nhi\u1ec7m h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng d\u1ef1a tr\u00ean c\u00e1c y\u1ebfu t\u1ed1 nh\u01b0: b\u1ea3ng ch\u1ea5m c\u00f4ng, phi\u1ebfu l\u00e0m th\u00eam gi\u1edd, ch\u1ea5m t\u0103ng ca, b\u1ea3ng theo d\u00f5i c\u00f4ng t\u00e1c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng k\u00ea chi ti\u1ebft ph\u1ee5 c\u1ea5p\u2026<\/p>\n<p>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng s\u1ebd l\u1eadp b\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng, th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd nh\u1ea5t c\u00f3 th\u1ec3. B\u00ean c\u1ea1nh \u0111\u00f3, m\u1ed9t nhi\u1ec7m v\u1ee5 v\u00f4 c\u00f9ng quan tr\u1ecdng c\u1ee7a k\u1ebf to\u00e1n l\u01b0\u01a1ng l\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 c\u00e2n b\u1eb1ng chi ph\u00ed cho doanh nghi\u1ec7p.<\/p>\n<p><strong>Xem th\u00eam: <a class=\"LinkSuggestion__Link-sc-1gewdgc-4 evyocv\" href=\"https:\/\/nicvn.com\/vi\/nhan-su-tien-luong\" target=\"_blank\" rel=\"noopener\">Nh\u00e2n S\u1ef1 Ti\u1ec1n L\u01b0\u01a1ng To\u00e0n T\u1eadp Trong Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n<h2 id=\"mcetoc_1ej9q1ltd2\">3. C\u00f4ng Vi\u1ec7c C\u1ee7a Ng\u01b0\u1eddi L\u00e0m K\u1ebf To\u00e1n Ti\u1ec1n L\u01b0\u01a1ng<\/h2>\n<figure id=\"attachment_42820\" aria-describedby=\"caption-attachment-42820\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/nicvn.com\/medias\/2022\/09\/Cong-viec-cua-ke-toan-tien-luong-la-gi.svg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-42820\" src=\"https:\/\/nicvn.com\/medias\/2022\/09\/Cong-viec-cua-ke-toan-tien-luong-la-gi.svg\" alt=\"C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec\" width=\"900\" height=\"400\" \/><\/a><figcaption id=\"caption-attachment-42820\" class=\"wp-caption-text\">C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p><strong>Qu\u1ea3n l\u00fd k\u1ef3 l\u01b0\u01a1ng ch\u00ednh<\/strong>: Ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng trong doanh nghi\u1ec7p c\u1ea7n \u0111\u1ea3m b\u1ea3o vi\u1ec7c qu\u1ea3n l\u00fd k\u1ef3 l\u01b0\u01a1ng ch\u00ednh.<\/p>\n<p>C\u00e1c c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>Theo d\u00f5i, ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi s\u1ed1 l\u01b0\u1ee3ng NL\u0110, th\u1eddi gian lao \u0111\u1ed9ng, t\u00ednh ch\u00ednh x\u00e1c ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho NL\u0110 ( g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n ph\u00e9p n\u0103m, ti\u1ec1n th\u01b0\u1edfng\u2026) v\u00e0o \u0111\u00fang t\u1eebng b\u1ed9 ph\u1eadn c\u00f3 li\u00ean quan (nh\u01b0 CP ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp l\u00e0 TK 622, CP ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a s\u1ea3n xu\u1ea5t chung l\u00e0 TK 154, CP ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng l\u00e0 TK 6422, CP ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd l\u00e0 TK 6421).<\/li>\n<li>T\u00ednh to\u00e1n ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, \u0111\u00fang ch\u00ednh s\u00e1ch ch\u1ebf \u0111\u1ed9 v\u1ec1 c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li>X\u00e2y d\u1ef1ng k\u1ef3 t\u00ednh l\u01b0\u01a1ng v\u1edbi nhi\u1ec1u th\u00f4ng s\u1ed1 chi ti\u1ebft nh\u01b0 lo\u1ea1i l\u01b0\u01a1ng, c\u00e1ch t\u00ednh gi\u1edd l\u00e0m, ng\u00e0y b\u1eaft \u0111\u1ea7u v\u00e0 k\u1ebft th\u00fac k\u1ef3 l\u01b0\u01a1ng, tr\u1ecb gi\u00e1 c\u01a1 b\u1ea3n \u0111\u1ec3 t\u00ednh,&#8230;<\/li>\n<li>T\u00ednh to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 ch\u00ednh x\u00e1c, \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, kho\u1ea3n tr\u00edch BHXH, BHYT, BHTN, chi ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh<\/li>\n<li>T\u00ednh c\u00e1c kho\u1ea3n thu nh\u1eadp\/gi\u1ea3m tr\u1eeb l\u01b0\u01a1ng cu\u1ed1i k\u1ef3 \u0111\u1ec3 \u00e1p d\u1ee5ng cho m\u1ed9t nh\u00f3m nh\u00e2n vi\u00ean ho\u1eb7c cho m\u1ed9t nh\u00e2n vi\u00ean c\u1ee5 th\u1ec3.<\/li>\n<li>\u00c1p d\u1ee5ng c\u00e1c t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i m\u1edbi nh\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh l\u01b0\u01a1ng ch\u00ednh x\u00e1c.<\/li>\n<li>Ho\u00e0n thi\u1ec7n b\u1ed9 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u1ee7a ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ee7 c\u01a1 s\u1edf ch\u1eafc ch\u1eafn t\u00ednh v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd khi quy\u1ebft to\u00e1n thu\u1ebf TNDN.<\/li>\n<li>\u0110\u01b0a b\u1ea3ng t\u00ednh c\u00e1c \u0111\u1ee3t t\u1ea1m \u1ee9ng l\u01b0\u01a1ng d\u1ef1a tr\u00ean th\u00f4ng tin l\u01b0\u01a1ng nh\u00e2n vi\u00ean, th\u00f4ng tin k\u1ef3 l\u01b0\u01a1ng v\u00e0 d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng.<\/li>\n<li>T\u00ednh c\u00e1c ch\u1ec9 ti\u00eau ngh\u0129a v\u1ee5 v\u1edbi nh\u00e0 n\u01b0\u1edbc theo l\u01b0\u01a1ng nh\u01b0 thu\u1ebf TNCN, BHXH, BHYT \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/li>\n<li>L\u1eadp b\u00e1o c\u00e1o v\u1ec1 lao \u0111\u1ed9ng, ti\u1ec1n l\u01b0\u01a1ng, BHXH, BHYT, KPC\u0110 thu\u1ed9c ph\u1ea1m vi tr\u00e1ch nhi\u1ec7m c\u1ee7a k\u1ebf to\u00e1n. T\u1ed5 ch\u1ee9c ph\u00e2n t\u00edch t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng, qu\u1ef9 BHXH, BHYT, KPC\u0110.<\/li>\n<li>Qu\u1ea3n l\u00fd v\u00e0 theo d\u00f5i c\u00e1c kho\u1ea3n qu\u1ef9 c\u1ee7a nh\u00e2n vi\u00ean, t\u1ef1 \u0111\u1ed9ng tr\u1eeb l\u01b0\u01a1ng v\u00e0o qu\u1ef9, theo d\u00f5i c\u00e1c ch\u1ec9 ti\u00eau qu\u1ef9.<\/li>\n<li>Qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i l\u01b0\u01a1ng \u0111\u1ec3\u00a0<strong>quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m<\/strong>.<\/li>\n<\/ul>\n<p><strong>Qu\u1ea3n l\u00fd vi\u1ec7c t\u1ea1m \u1ee9ng l\u01b0\u01a1ng:<\/strong><\/p>\n<ul>\n<li>Qu\u1ea3n l\u00fd c\u00e1c \u0111\u1ee3t t\u1ea1m \u1ee9ng l\u01b0\u01a1ng trong th\u00e1ng c\u1ee7a c\u00f4ng ty.<\/li>\n<li>T\u00ednh t\u1ea1m \u1ee9ng l\u01b0\u01a1ng cho to\u00e0n th\u1ec3 c\u00f4ng ty, cho m\u1ed9t nh\u00f3m nh\u00e2n vi\u00ean ho\u1eb7c cho m\u1ed9t nh\u00e2n vi\u00ean.<\/li>\n<li>X\u00e2y d\u1ef1ng m\u1ee9c t\u1ea1m \u1ee9ng l\u01b0\u01a1ng linh ho\u1ea1t nh\u01b0: s\u1ed1 % l\u01b0\u01a1ng c\u01a1 b\u1ea3n ho\u1eb7c gi\u00e1 tr\u1ecb ti\u1ec1n ri\u00eang cho t\u1eebng nh\u00e2n vi\u00ean.<\/li>\n<\/ul>\n<h2><span id=\"22-Dac-tinh-cua-ke-toan-tien-luong\">4. K\u1ef9 n\u0103ng c\u1ea7n c\u00f3 c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/span><\/h2>\n<h4>a, Nh\u1eefng y\u00eau c\u1ea7u c\u01a1 b\u1ea3n c\u1ee7a m\u1ed9t k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng:<\/h4>\n<ul>\n<li>N\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5 x\u1eed l\u00fd b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean, nghi\u1ec7p v\u1ee5 t\u00ednh l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH)\u2026v\u00ec l\u01b0\u01a1ng th\u01b0\u1edfng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn \u0111\u1eddi s\u1ed1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi c\u0169ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn chi ph\u00ed &amp; l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. Do \u0111\u00f3, k\u1ef9 n\u0103ng \u0111\u1ea7u ti\u00ean m\u00e0 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u1ea7n n\u1eafm v\u1eefng l\u00e0 nghi\u1ec7p v\u1ee5 c\u1ee7a ch\u00ednh b\u1ea3n th\u00e2n m\u00ecnh.<\/li>\n<li>Hi\u1ec3u v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, kh\u1ea5u tr\u1eeb\u2026<\/li>\n<li>Bi\u1ebft c\u00e1ch khai b\u00e1o thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/li>\n<li>N\u1eafm v\u1eefng v\u00e0 hi\u1ec3u r\u00f5 v\u1ec1 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, Lu\u1eadt B\u1ea3o hi\u1ec3m y t\u1ebf, B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng, Lu\u1eadt Thu\u1ebf,&#8230; c\u1eadp nh\u1eadt li\u00ean t\u1ee5c \u0111\u1ec3 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/li>\n<li>C\u1ea9n th\u1eadn, t\u1ec9 m\u1ec9 nh\u01b0ng \u0111\u1ed3ng th\u1eddi c\u0169ng c\u1ea7n nhanh nh\u1eb9n 1 ch\u00fat do ph\u1ea3i x\u1eed l\u00fd v\u00e0 l\u00e0m vi\u1ec7c v\u1edbi c\u00e1c con s\u1ed1 r\u1ea5t nhi\u1ec1u.<\/li>\n<\/ul>\n<h4 id=\"mcetoc_1ej9q1ltd3\">b, Y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng:<\/h4>\n<ul>\n<li><strong>B\u1ea3ng ch\u1ea5m c\u00f4ng<\/strong> c\u1ea7n \u0111\u1ea3m b\u1ea3o ph\u1ea3i th\u1eadt chu\u1ea9n x\u00e1c.<\/li>\n<li>D\u1ef1a v\u00e0o b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 c\u00e1c gi\u1ea5y t\u1edd li\u00ean quan nh\u01b0 gi\u1ea5y xin ngh\u1ec9 ph\u00e9p, quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng,\u2026t\u00ednh ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n BHXH, BHYT, BHTN, KPC\u0110 v\u00e0o chi ph\u00ed, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p,\u2026theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li>N\u1ebfu l\u00e0m tr\u00ean excel n\u00ean ch\u00fa \u00fd c\u00f4ng th\u1ee9c, c\u00e1ch t\u00ednh ph\u1ea3i th\u1eadt ch\u00ednh x\u00e1c, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c ch\u1ec9 ti\u00eau l\u01b0\u01a1ng c\u1ee7a t\u1eebng ng\u01b0\u1eddi v\u00e0 t\u1ed5ng l\u01b0\u01a1ng c\u1ee7a to\u00e0n c\u00f4ng ty. C\u00f4ng th\u1ee9c excel ch\u1ec9 c\u1ea7n sai 1 ly l\u00e0 \u0111i nhi\u1ec1u nhi\u1ec1u d\u1eb7m lu\u00f4n<\/li>\n<li>N\u1ebfu ki\u00eam chi l\u01b0\u01a1ng th\u00ec ph\u1ea3i \u0111\u1ebfm ti\u1ec1n\/check l\u1ea1i s\u1ed1 t\u00e0i kho\u1ea3n chuy\u1ec3n ti\u1ec1n th\u1eadt c\u1ea9n th\u1eadn.<\/li>\n<li>N\u1ebfu l\u00e0m l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n theo s\u1ea3n ph\u1ea9m th\u00ec h\u1ea1n ch\u1ebf l\u00e0m tr\u00f2n v\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0103n theo s\u1ea3n ph\u1ea9m r\u1ea5t v\u1ea5t v\u1ea3, d\u00f9 b\u1edbt m\u1ed9t ch\u00fat \u0111\u1ec3 l\u00e0m tr\u00f2n th\u00f4i c\u0169ng thi\u1ec7t cho h\u1ecd.<\/li>\n<li>N\u1ebfu t\u00ednh l\u01b0\u01a1ng tr\u00ean ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, ng\u01b0\u1eddi l\u00e0m k\u1ebf to\u00e1n c\u1ea7n nh\u1eadp d\u1eef li\u1ec7u ch\u00ednh x\u00e1c v\u00e0 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu l\u1ea1i b\u00e1o c\u00e1o c\u1ea9n th\u1eadn.<\/li>\n<li>Kh\u00f4ng \u0111\u01b0\u1ee3c \u1ea9u, kh\u00f4ng \u0111\u01b0\u1ee3c \u1ea9u, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c \u1ea9u -&gt; D\u00f9 l\u00e0 1+1 b\u1eb1ng 2 c\u0169ng ph\u1ea3i b\u1ea5m m\u00e1y t\u00ednh. C\u1ea9n th\u1eadn \u0111\u1ebfn t\u1eebng con s\u1ed1 m\u1ed9t<\/li>\n<\/ul>\n<p><a href=\"https:\/\/nicvn.com\/vi\/cach-hach-toan-chi-phi-tien-luong-chi-tiet-cho-doanh-nghiep-nho\"><strong>Xem th\u00eam: C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng chi ti\u1ebft cho doanh nghi\u1ec7p nh\u1ecf<\/strong><\/a><\/p>\n<h2><span id=\"3_Cac_chung_tu_su_dung_khi_thuc_hien_cong_viec_cua_ke_toan_tien_luong\"><span id=\"3_Cac_chung_tu_su_dung\">5. C\u00e1c ch\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng khi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/span><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-40904\" src=\"https:\/\/nicvn.com\/medias\/2022\/09\/cong-viec-cua-ke-toan-tien-luong.png\" alt=\"\" width=\"850\" height=\"450\" srcset=\"https:\/\/nicvn.com\/medias\/2022\/09\/cong-viec-cua-ke-toan-tien-luong.png 850w, https:\/\/nicvn.com\/medias\/2022\/09\/cong-viec-cua-ke-toan-tien-luong-300x159.png 300w, https:\/\/nicvn.com\/medias\/2022\/09\/cong-viec-cua-ke-toan-tien-luong-768x407.png 768w\" sizes=\"auto, (max-width: 850px) 100vw, 850px\" \/><\/p>\n<ul>\n<li>B\u1ea3ng ch\u1ea5m c\u00f4ng.<\/li>\n<li>Phi\u1ebfu x\u00e1c nh\u1eadn s\u1ea3n ph\u1ea9m ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ho\u00e0n th\u00e0nh.<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n<li>B\u1ea3ng thanh to\u00e1n l\u01b0\u01a1ng v\u00e0 BHXH, BHYT, BHTN, KPC\u0110<\/li>\n<li>L\u1eadp \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n l\u01b0\u01a1ng,<\/li>\n<li>B\u1ea3ng t\u1ea1m \u1ee9ng l\u01b0\u01a1ng.<\/li>\n<li>B\u00e1o c\u00e1o quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/li>\n<li>B\u1ea3ng thanh to\u00e1n ti\u1ec1n th\u01b0\u1edfng.<\/li>\n<li>C\u00e1c quy\u1ebft \u0111\u1ecbnh th\u00f4i vi\u1ec7c, ch\u1ea5m d\u1ee9t H\u1ee3p \u0111\u1ed3ng<\/li>\n<li>C\u00e1c h\u1ed3 s\u01a1, gi\u1ea5y t\u1edd kh\u00e1c li\u00ean quan<\/li>\n<\/ul>\n<h2>Nh\u1eefng l\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c k\u1ebf to\u00e1n l\u01b0\u01a1ng<\/h2>\n<h3><strong>H\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u1ea7n chu\u1ea9n b\u1ecb khi quy\u1ebft to\u00e1n thu\u1ebf (Quan tr\u1ecdng):<\/strong><\/h3>\n<p>Ch\u00fang ta \u0111\u00e3 bi\u1ebft r\u1eb1ng, v\u1edbi c\u01a1 quan thu\u1ebf th\u00ec cho d\u00f9 kho\u1ea3n chi c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u00f3 th\u1eadt v\u00e0 ch\u00ednh x\u00e1c 100% nh\u01b0ng kh\u00f4ng c\u00f3 \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng m\u00ecnh th\u00ec kho\u1ea3n chi \u0111\u00f3 v\u1eabn kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n<p>V\u00ec th\u1ebf, khi\u00a0<strong>h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng<\/strong>, k\u1ebf to\u00e1n c\u1ea7n t\u1eadp h\u1ee3p \u0111\u1ee7 c\u00e1c h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb c\u01a1 b\u1ea3n nh\u01b0:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/li>\n<li>B\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng theo d\u00f5i l\u00e0m th\u00eam gi\u1edd<\/li>\n<li>B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/li>\n<li>Phi\u1ebfu chi l\u01b0\u01a1ng (ho\u1eb7c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh chi l\u01b0\u01a1ng)<\/li>\n<li>B\u1ea3ng k\u00fd nh\u1eadn l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean.<\/li>\n<\/ul>\n<h3>Chi ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb:<\/h3>\n<p><strong>Th\u1ee9 nh\u1ea5t<\/strong>: C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, chi mua b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng;<\/li>\n<li>Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3;<\/li>\n<li>Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n;<\/li>\n<li>Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty.<\/li>\n<\/ul>\n<p><strong>Th\u1ee9 hai<\/strong>: Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, chu\u0309 c\u00f4ng ty tra\u0301ch nhi\u00ea\u0323m h\u01b0\u0303u ha\u0323n m\u1ed9t tha\u0300nh vi\u00ean (do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7); th\u00f9 lao tr\u1ea3 cho c\u00e1c s\u00e1ng l\u1eadp vi\u00ean, th\u00e0nh vi\u00ean c\u1ee7a h\u1ed9i \u0111\u1ed3ng th\u00e0nh vi\u00ean, h\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb m\u00e0 nh\u1eefng ng\u01b0\u1eddi n\u00e0y kh\u00f4ng tr\u1ef1c ti\u1ebfp tham gia \u0111i\u1ec1u h\u00e0nh s\u1ea3n xu\u1ea5t, kinh doanh.<\/p>\n<h2><span id=\"35-Quy-trinh-lam-viec-cua-ke-toan-tien-luong\">Quy tr\u00ecnh l\u00e0m vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/span><\/h2>\n<p>C\u00f3 r\u1ea5t nhi\u1ec1u quy tr\u00ecnh trong qu\u00e1 tr\u00ecnh l\u00e0 vi\u1ec7c k\u1ebf to\u00e1n l\u01b0\u01a1ng. Trong \u0111\u00f3 quan tr\u1ecdng nh\u1ea5t l\u00e0 quy tr\u00ecnh tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 1:<\/strong> B\u1ed9 ph\u1eadn ch\u1ea5m c\u00f4ng s\u1ebd \u0111\u1ea3m nhi\u1ec7m vi\u1ec7c ch\u1ea5m c\u00f4ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u1eb1ng ng\u00e0y.<\/li>\n<li><strong>B\u01b0\u1edbc 2:<\/strong> K\u1ebf to\u00e1n s\u1ebd t\u00ednh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng d\u1ef1a tr\u00ean b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan.<\/li>\n<li><strong>B\u01b0\u1edbc 3:<\/strong>\u00a0L\u1eadp b\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p kh\u00e1c, sau \u0111\u00f3 l\u1eadp b\u00e1o c\u00e1o cho K\u1ebf to\u00e1n tr\u01b0\u1edfng ki\u1ec3m tra.<\/li>\n<\/ul>\n<p>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c duy\u1ec7t: B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng s\u1ebd ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c chuy\u1ec3n cho Gi\u00e1m \u0111\u1ed1c x\u00e9t duy\u1ec7t v\u00e0 k\u00fd (b\u01b0\u1edbc 4).<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u01b0\u1ee3c duy\u1ec7t: chuy\u1ec3n tr\u1ea3 l\u1ea1i cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n l\u01b0\u01a1ng \u0111\u1ec3 xem x\u00e9t l\u1ea1i.<\/p>\n<ul>\n<li><strong>B\u01b0\u1edbc 4:<\/strong> Gi\u00e1m \u0111\u1ed1c xem x\u00e9t, duy\u1ec7t v\u00e0 k\u00fd v\u00e0o b\u1ea3ng l\u01b0\u01a1ng sau \u0111\u00f3 chuy\u1ec3n l\u1ea1i cho k\u1ebf to\u00e1n tr\u01b0\u1edfng, r\u1ed3i l\u1ea1i chuy\u1ec3n ng\u01b0\u1ee3c cho k\u1ebf to\u00e1n l\u01b0\u01a1ng.<\/li>\n<li><strong>B\u01b0\u1edbc 5:<\/strong> C\u0103n c\u1ee9 v\u00e0o b\u1ea3ng l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t b\u1edfi Gi\u00e1m \u0111\u1ed1c, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f3 nhi\u1ec7m v\u1ee5 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li><strong>B\u01b0\u1edbc 6:<\/strong>\u00a0Ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn l\u01b0\u01a1ng v\u00e0 k\u00fd nh\u1eadn.<\/li>\n<\/ul>\n<h3>V\u1ec1 NIC Global<\/h3>\n<p><strong>NIC Global<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng th\u01b0\u01a1ng hi\u1ec7u \u0111\u1ea7u ti\u00ean t\u1ea1i Vi\u1ec7t Nam cung c\u1ea5p c\u00e1c gi\u1ea3i ph\u00e1p v\u00e0 <strong><a href=\"https:\/\/nicvn.com\/vi\/dich-vu-tinh-luong.html\">d\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng<\/a><\/strong> chuy\u00ean nghi\u1ec7p cho doanh nghi\u1ec7p. C\u00e1c nghi\u1ec7p v\u1ee5 l\u01b0\u01a1ng t\u1eeb x\u01b0a \u0111\u1ebfn n\u00e0y \u0111\u00f2i h\u1ecfi ngu\u1ed3n l\u1ef1c, th\u1eddi gian v\u00e0 \u0111\u1ed9 ch\u00ednh x\u00e1c cao. \u0110\u1eb7c bi\u1ec7t tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i, c\u1eadp nh\u1eadt li\u00ean t\u1ee5c t\u1eeb c\u00e1c ch\u00ednh s\u00e1ch, quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, c\u00e0ng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i c\u1eadp nh\u1eadt li\u00ean t\u1ee5c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi c\u0169ng kh\u00f4ng vi ph\u1ea1m c\u00e1c quan h\u1ec7 lao \u0111\u1ed9ng v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n<p><strong><a href=\"https:\/\/nicvn.com\/vi\/dich-vu-tinh-luong.html\">D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng<\/a><\/strong> c\u1ee7a NIC bao g\u1ed3m c\u00e1c nghi\u1ec7p v\u1ee5:<\/p>\n<ul>\n<li><em>Qu\u1ea3n l\u00fd l\u01b0\u01a1ng &amp; t\u00ednh ti\u1ec1n l\u01b0\u01a1ng<\/em><\/li>\n<li><em>Qu\u1ea3n l\u00fd c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/em><\/li>\n<li><em>Qu\u1ea3n l\u00fd thu\u1ebf TNCN c\u1ee7a nh\u00e2n s\u1ef1<\/em><\/li>\n<li><em>Qu\u1ea3n l\u00fd quan h\u1ec7 lao \u0111\u1ed9ng<\/em><\/li>\n<li><em>C\u00e1c nghi\u1ec7p v\u1ee5 kh\u00e1c<\/em><\/li>\n<\/ul>\n<p>Doanh nghi\u1ec7p c\u00f3 nhu c\u1ea7u vui l\u00f2ng li\u00ean h\u1ec7 y\u00eau c\u1ea7u d\u1ecbch v\u1ee5 <a href=\"https:\/\/nicvn.com\/vi\/lien-he.html\"><strong>Qua \u0111\u00e2y<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 ai? C\u00f4ng vi\u1ec7c c\u1ee7a K\u1ebf to\u00e1n Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec? H\u00e3y c\u00f9ng NIC Global tham kh\u1ea3o trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y nh\u00e9 1. K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec? K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 m\u1ed9t v\u1ecb tr\u00ed r\u1ea5t quan tr\u1ecdng trong doanh nghi\u1ec7p, c\u0169ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m &#8220;Tay h\u00f2m ch\u00eca [&hellip;]<\/p>\n","protected":false},"author":112,"featured_media":42880,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[137],"tags":[877,876],"class_list":["post-40795","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-nhan-su","tag-ke-toan-luong","tag-ke-toan-tien-luong"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>K\u1ebf To\u00e1n Ti\u1ec1n L\u01b0\u01a1ng - &quot;Tay H\u00f2m Ch\u00eca Kho\u00e1&quot; Trong Doanh Nghi\u1ec7p | NIC Global<\/title>\n<meta name=\"description\" content=\"K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f2n \u0111\u01b0\u1ee3c bi\u1ebft v\u1edbi c\u00e1i t\u00ean &quot;tay h\u00f2m ch\u00eca kho\u00e1&quot; trong doanh nghi\u1ec7p. V\u1eady h\u1ecd l\u00e0 ai? C\u00f4ng vi\u1ec7c c\u1ee7a K\u1ebf to\u00e1n Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nicvn.com\/vi\/ke-toan-tien-luong\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"K\u1ebf To\u00e1n Ti\u1ec1n L\u01b0\u01a1ng - &quot;Tay H\u00f2m Ch\u00eca Kho\u00e1&quot; Trong Doanh Nghi\u1ec7p | NIC Global\" \/>\n<meta property=\"og:description\" content=\"K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f2n \u0111\u01b0\u1ee3c bi\u1ebft v\u1edbi c\u00e1i t\u00ean &quot;tay h\u00f2m ch\u00eca kho\u00e1&quot; trong doanh nghi\u1ec7p. V\u1eady h\u1ecd l\u00e0 ai? 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