{"id":40894,"date":"2022-09-26T17:07:59","date_gmt":"2022-09-26T10:07:59","guid":{"rendered":"https:\/\/nicvn.com\/?p=40894"},"modified":"2022-09-28T11:47:54","modified_gmt":"2022-09-28T04:47:54","slug":"cach-hach-toan-chi-phi-tien-luong-chi-tiet-cho-doanh-nghiep-nho","status":"publish","type":"post","link":"https:\/\/nicvn.com\/vi\/cach-hach-toan-chi-phi-tien-luong-chi-tiet-cho-doanh-nghiep-nho","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng chi ti\u1ebft cho doanh nghi\u1ec7p nh\u1ecf"},"content":{"rendered":"<p>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o l\u01b0\u01a1ng s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o trong nghi\u1ec7p v\u1ee5 t\u00ednh l\u01b0\u01a1ng? L\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 t\u00ednh t\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n theo l\u01b0\u01a1ng? Quy \u0111\u1ecbnh tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m nh\u01b0 th\u1ebf n\u00e0o? C\u00f9ng tham kh\u1ea3o n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 n\u1eafm r\u00f5 h\u01a1n nha.<\/p>\n<h2>1. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/h2>\n<p><strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong> l\u00e0 m\u1ed9t n\u1ed9i dung b\u1eaft bu\u1ed9c c\u00f3 trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 \u0111a ph\u1ea7n ch\u00ednh l\u00e0 v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng nh\u1ea5t m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m khi tham gia v\u00e0o quan h\u1ec7 lao \u0111\u1ed9ng. <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong> c\u00f3 vai tr\u00f2 quan tr\u1ecdng gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp \u0111\u1ec3 chi tr\u1ea3 c\u00e1c kho\u1ea3n chi trong cu\u1ed9c s\u1ed1ng. Theo \u0111\u00f3 \u0111i\u1ec1u 90 B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh:<\/p>\n<blockquote><p>Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u1ecfa thu\u1eadn \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, bao g\u1ed3m m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c.<\/p><\/blockquote>\n<figure id=\"attachment_42169\" aria-describedby=\"caption-attachment-42169\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-42169\" src=\"https:\/\/nicvn.com\/medias\/2022\/09\/tien-luong-la-gi.svg\" alt=\"ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec\" width=\"900\" height=\"400\" \/><figcaption id=\"caption-attachment-42169\" class=\"wp-caption-text\">ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p><strong>Ti\u1ec1n l\u01b0\u01a1ng bao g\u1ed3m 02 lo\u1ea1i sau:<\/strong><\/p>\n<ul>\n<li><em>Ti\u1ec1n l\u01b0\u01a1ng danh ngh\u0129a:<\/em> l\u00e0 ch\u1ec9 s\u1ed1 l\u01b0\u1ee3ng ti\u1ec1n m\u00e0 doanh nghi\u1ec7p tr\u1ea3 cho nh\u00e2n vi\u00ean, ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng lao \u0111\u1ed9ng m\u00e0 h\u1ecd \u0111\u00f3ng g\u00f3p.<\/li>\n<li><em>Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf:<\/em> l\u00e0 s\u1ed1 l\u01b0\u1ee3ng t\u01b0 li\u1ec7u sinh ho\u1ea1t v\u00e0 d\u1ecbch v\u1ee5 m\u00e0 doanh nghi\u1ec7p trao \u0111\u1ed5i \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n l\u01b0\u01a1ng danh ngh\u0129a c\u1ee7a m\u00ecnh sau khi \u0111\u00e3 \u0111\u00f3ng c\u00e1c kho\u1ea3n thu\u1ebf, kho\u1ea3n \u0111\u00f3ng g\u00f3p, kho\u1ea3n n\u1ed9p theo quy \u0111\u1ecbnh. Do \u0111\u00f3 c\u00f3 th\u1ec3 n\u00f3i r\u1eb1ng ch\u1ec9 c\u00f3 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf m\u1edbi ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c m\u1ee9c s\u1ed1ng th\u1ef1c c\u1ee7a nh\u00e2n vi\u00ean trong c\u00e1c th\u1eddi \u0111i\u1ec3m.<\/li>\n<\/ul>\n<h2>2. Nghi\u1ec7p v\u1ee5 t\u00ednh l\u01b0\u01a1ng trong doanh nghi\u1ec7p<\/h2>\n<p><strong><a href=\"https:\/\/nicvn.com\/vi\/dich-vu-tinh-luong.html\">T\u00ednh l\u01b0\u01a1ng<\/a><\/strong> l\u00e0 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng v\u00f4 c\u00f9ng quan tr\u1ecdng trong doanh nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng t\u00ednh l\u01b0\u01a1ng kh\u00f4ng ch\u1ec9 \u0111\u00f2i h\u1ecfi s\u1ef1 ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i m\u00e0 c\u00f2n c\u1ea7n ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Trong \u0111\u00f3, nghi\u1ec7p v\u1ee5 t\u00ednh l\u01b0\u01a1ng bao g\u1ed3m t\u00ednh to\u00e1n, ho\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Ngo\u00e0i ra, nghi\u1ec7p v\u1ee5 n\u00e0y c\u00f2n r\u1ea5t nhi\u1ec1u c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c n\u1eefa, tuy nhi\u00ean trong n\u1ed9i dung b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang ta s\u1ebd l\u00e0m r\u00f5 v\u1ec1 <strong>h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/strong> v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho nh\u00e2n vi\u00ean, c\u1ee5 th\u1ec3:<\/p>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/nicvn.com\/vi\/goi-y-cach-xay-thang-bang-luong-toi-uu-cho-doanh-nghiep\">G\u1ee3i \u00dd C\u00e1ch X\u00e2y Thang B\u1ea3ng L\u01b0\u01a1ng T\u1ed1i \u01afu Cho Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n<h2 id=\"H\u1ea1ch_to\u00e1n_ti\u1ec1n_l\u01b0\u01a1ng_v\u00e0_c\u00e1c_kho\u1ea3n_ph\u1ee5_c\u1ea5p\">3. H\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho nh\u00e2n vi\u00ean<\/h2>\n<h3><span id=\"21_Can_cu_ke_toan_tinh_luong_nhan_vien\">3.1 C\u0103n c\u1ee9 k\u1ebf to\u00e1n t\u00ednh l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/span><\/h3>\n<p>Cu\u1ed1i th\u00e1ng, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i ti\u1ebfn h\u00e0nh t\u00ednh l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean c\u0103n c\u1ee9 theo:<\/p>\n<ul>\n<li>B\u1ea3ng ch\u1ea5m c\u00f4ng c\u1ee7a t\u1eebng b\u1ed9 ph\u1eadn g\u1eedi l\u00ean.<\/li>\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a nh\u00e2n vi\u00ean.<\/li>\n<li>Quy ch\u1ebf v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<h3><span id=\"22_Hach_toan_chi_phi_tien_luong_tien_thuong\">3.2 H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng<\/span><\/h3>\n<p><a href=\"https:\/\/nicvn.com\/medias\/2022\/09\/Hach-toan-chi-phi-tien-luong-tien-thuong.svg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-42195\" src=\"https:\/\/nicvn.com\/medias\/2022\/09\/Hach-toan-chi-phi-tien-luong-tien-thuong.svg\" alt=\"H\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng\" width=\"900\" height=\"400\" \/><\/a><\/p>\n<p>Tr\u01b0\u1edbc khi h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh chi ti\u1ebft ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3 chi tr\u1ea3 cho b\u1ed9 ph\u1eadn n\u00e0o v\u00e0 h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 n\u00e0o \u0111\u1ec3 h\u1ea1ch to\u00e1n cho ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n m\u1ee5c chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<table style=\"width: 97.6263%; height: 509px;\">\n<tbody>\n<tr>\n<td style=\"width: 23.4769%;\"><strong>T\u00ednh ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean<\/strong><\/td>\n<td style=\"width: 76.4488%;\">\n<ul>\n<li>N\u1ee3 TK 241, 622, 623, 627, 641, 642: T\u1ed5ng l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p<\/li>\n<li>C\u00f3 TK 334: T\u1ed5ng l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.4769%;\"><strong>Ti\u1ec1n th\u01b0\u1edfng tr\u1ea3 cho nh\u00e2n vi\u00ean<\/strong><\/td>\n<td style=\"width: 76.4488%;\">\u2013 X\u00e1c \u0111\u1ecbnh ti\u1ec1n th\u01b0\u1edfng cho nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng:<\/p>\n<ul>\n<li>N\u1ee3 TK 3531: Ti\u1ec1n th\u01b0\u1edfng ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean<\/li>\n<li>C\u00f3 TK 334: Ti\u1ec1n th\u01b0\u1edfng ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean<\/li>\n<\/ul>\n<p>\u2013 Chi tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng cho nh\u00e2n vi\u00ean:<\/p>\n<ul>\n<li>N\u1ee3 TK 334: Ti\u1ec1n th\u01b0\u1edfng chi tr\u1ea3 cho nh\u00e2n vi\u00ean<\/li>\n<li>C\u00f3 TK 111, 112: Ti\u1ec1n th\u01b0\u1edfng chi tr\u1ea3 cho nh\u00e2n vi\u00ean<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 23.4769%;\"><strong>Ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean:<\/strong><\/td>\n<td style=\"width: 76.4488%;\">\u2013 H\u00e0ng th\u00e1ng, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebf ho\u1ea1ch \u0111\u1ec3 ti\u1ebfn h\u00e0nh tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p cho nh\u00e2n vi\u00ean:<\/p>\n<ul>\n<li>N\u1ee3 TK 622, 623, 627, 641, 642: S\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p tr\u00edch tr\u01b0\u1edbc<\/li>\n<li>C\u00f3 TK 335: S\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p tr\u00edch tr\u01b0\u1edbc<\/li>\n<\/ul>\n<p>\u2013 Ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p th\u1ef1c t\u1ebf ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean:<\/p>\n<ul>\n<li>N\u1ee3 TK 335: Ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p th\u1ef1c t\u1ebf ph\u00e1t sinh<\/li>\n<li>C\u00f3 TK 334: Ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p th\u1ef1c t\u1ebf ph\u00e1t sinh<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"3_Cach_hach_toan_cac_khoan_trich_theo_luong_bao_hiem\"><strong>4. C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng b\u1ea3o hi\u1ec3m<\/strong><\/span><\/h2>\n<h3><span id=\"31_Ty_le_trich_cac_khoan_theo_luong\">4.1. T\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n theo l\u01b0\u01a1ng<\/span><\/h3>\n<p>Theo Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH V\u00e0 C\u00f4ng v\u0103n 2159\/BHXH-BT c\u1ee7a BHXH Vi\u1ec7t Nam \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1\/6\/2017 th\u00ec:<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/strong><\/td>\n<td><strong>Tr\u00edch v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/strong><\/td>\n<td><strong>Tr\u00edch v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/td>\n<td><strong>T\u1ed5ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH)<\/td>\n<td>17,5%<\/td>\n<td>8%<\/td>\n<td>25,5%<\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT)<\/td>\n<td>3%<\/td>\n<td>1,5%<\/td>\n<td>4,5%<\/td>\n<\/tr>\n<tr>\n<td>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN)<\/td>\n<td>1%<\/td>\n<td>1%<\/td>\n<td>2%<\/td>\n<\/tr>\n<tr>\n<td><strong>T\u1ed5ng<\/strong><\/td>\n<td><strong>21,5%<\/strong><\/td>\n<td><strong>10,5%<\/strong><\/td>\n<td><strong>32%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110)<\/td>\n<td>2%<\/td>\n<td><\/td>\n<td>2%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u2013 Nh\u01b0 v\u1eady h\u00e0ng th\u00e1ng, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng cho c\u01a1 quan B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 32% tr\u00ean t\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean (BHXH, BHYT, BHTN, BHTNL\u0110-BNN).<\/p>\n<p>\u2013 Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng cho Li\u00ean \u0111o\u00e0n lao \u0111\u1ed9ng c\u1ee7a Qu\u1eadn \/ Huy\u1ec7n l\u00e0 2% tr\u00ean qu\u1ef9 l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean (KPC\u0110) trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n.<\/p>\n<figure id=\"attachment_42198\" aria-describedby=\"caption-attachment-42198\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/nicvn.com\/medias\/2022\/09\/Hach-toan-cac-khoan-trich-theo-luong-bao-hiem.svg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-42198\" src=\"https:\/\/nicvn.com\/medias\/2022\/09\/Hach-toan-cac-khoan-trich-theo-luong-bao-hiem.svg\" alt=\"H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng b\u1ea3o hi\u1ec3m\" width=\"900\" height=\"400\" \/><\/a><figcaption id=\"caption-attachment-42198\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng b\u1ea3o hi\u1ec3m<\/figcaption><\/figure>\n<h3><span id=\"32_Tinh_vao_chi_phi_cua_doanh_nghiep\">4.2. T\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/span><\/h3>\n<p>\u2013 T\u1ed5ng ti\u1ec1n b\u1ea3o hi\u1ec3m doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p = 21,5% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m:<\/p>\n<ul>\n<li>N\u1ee3 TK 241, 622, 623, 627, 641, 642: T\u1ed5ng ti\u1ec1n b\u1ea3o hi\u1ec3m + Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p<\/li>\n<li>C\u00f3 TK 3383 (BHXH): 17,5% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m<\/li>\n<li>C\u00f3 TK 3384 (BHYT): 3% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m<\/li>\n<li>C\u00f3 TK 3386 (BHTN): 1% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m<\/li>\n<li>C\u00f3 TK 3382 (KPC\u0110): 2% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3)<\/li>\n<\/ul>\n<h3><span id=\"33_Tru_vao_luong_nhan_vien\">4.3. Tr\u1eeb v\u00e0o l\u01b0\u01a1ng nh\u00e2n vi\u00ean<\/span><\/h3>\n<p>\u2013 T\u1ed5ng ti\u1ec1n b\u1ea3o hi\u1ec3m nh\u00e2n vi\u00ean ph\u1ea3i n\u1ed9p = 10,5% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m:<\/p>\n<ul>\n<li>N\u1ee3 TK 334: T\u1ed5ng ti\u1ec1n b\u1ea3o hi\u1ec3m nh\u00e2n vi\u00ean ph\u1ea3i n\u1ed9p<\/li>\n<li>C\u00f3 TK 3383 (BHXH): 8% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m<\/li>\n<li>C\u00f3 TK 3384 (BHYT): 1,5% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m<\/li>\n<li>C\u00f3 TK 3386 (BHTN): 1% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m<\/li>\n<\/ul>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/nicvn.com\/vi\/ke-toan-tien-luong\">K\u1ebf To\u00e1n Ti\u1ec1n L\u01b0\u01a1ng &#8211; &#8220;Tay H\u00f2m Ch\u00eca Kho\u00e1&#8221; Trong Doanh Nghi\u1ec7p<\/a><\/strong><\/p>\n<h2><span id=\"4_Cach_hach_toan_cac_khoan_giam_tru_vao_luong_khac\"><strong>5. C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o l\u01b0\u01a1ng kh\u00e1c<\/strong><\/span><\/h2>\n<h3><span id=\"41_Tam_ung_luong_cho_nhan_vien\">5.1. T\u1ea1m \u1ee9ng l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean<\/span><\/h3>\n<p>\u2013 Trong k\u1ef3, n\u1ebfu c\u00f3 nh\u00e2n vi\u00ean t\u1ea1m \u1ee9ng l\u01b0\u01a1ng, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng t\u1ea1m \u1ee9ng th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u1ec3 tr\u1eeb v\u00e0o l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean v\u00e0 h\u1ea1ch to\u00e1n:<\/p>\n<ul>\n<li>N\u1ee3 TK 334: S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng th\u1ef1c t\u1ebf ph\u00e1t sinh<\/li>\n<li>C\u00f3 TK 111, 112: S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng th\u1ef1c t\u1ebf ph\u00e1t sinh<\/li>\n<\/ul>\n<h3><span id=\"42_Thue_thu_nhap_ca_nhan_phai_nop\">5.2. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p<\/span><\/h3>\n<p>\u2013 Trong k\u1ef3, n\u1ebfu c\u00f3 nh\u00e2n vi\u00ean ph\u00e1t sinh thu\u1ebf thu n\u1eadp c\u00e1 nh\u00e2n ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n c\u1ea7n ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i kh\u1ea5u tr\u1eeb v\u00e0 tr\u1eeb v\u00e0o l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean:<\/p>\n<ul>\n<li>N\u1ee3 TK 334: S\u1ed1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb<\/li>\n<li>C\u00f3 TK 3335: S\u1ed1 thu\u1ebf TNCN kh\u1ea5u tr\u1eeb<\/li>\n<\/ul>\n<p>\u2013 N\u1ed9p thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n thay nh\u00e2n vi\u00ean:<\/p>\n<ul>\n<li>N\u1ee3 TK 3335: S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/li>\n<li>C\u00f3 TK 111, 112: S\u1ed1 thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<h2><span id=\"5_Cach_hach_toan_chi_tra_luong_cho_nhan_vien\"><strong>6. C\u00e1ch h\u1ea1ch to\u00e1n chi tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean<\/strong><\/span><\/h2>\n<p>\u2013 Khi h\u1ea1ch to\u00e1n chi tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean, k\u1ebf to\u00e1n ph\u1ea3i d\u1ef1a v\u00e0o B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, phi\u1ebfu chi l\u01b0\u01a1ng ho\u1eb7c ch\u1ee9ng t\u1eeb thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/p>\n<p><strong>Ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3 = T\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, ti\u1ec1n th\u01b0\u1edfng \u2013 Ti\u1ec1n b\u1ea3o hi\u1ec3m ph\u1ea3i n\u1ed9p \u2013 C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o l\u01b0\u01a1ng (t\u1ea1m \u1ee9ng, thu\u1ebf TNCN)<\/strong><\/p>\n<ul>\n<li>N\u1ee3 TK 334: S\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3<\/li>\n<li>C\u00f3 TK 111, 112: S\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3<\/li>\n<\/ul>\n<p>\u2013 Trong tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean b\u1eb1ng h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9 v\u00e0 h\u1ea1ch to\u00e1n:<\/p>\n<ul>\n<li>N\u1ee3 TK 334: S\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean<\/li>\n<li>C\u00f3 TK 5118: Doanh thu kh\u00e1c (gi\u00e1 b\u00e1n h\u00e0ng h\u00f3a)<\/li>\n<li>C\u00f3 TK 3331: Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<figure id=\"attachment_42201\" aria-describedby=\"caption-attachment-42201\" style=\"width: 900px\" class=\"wp-caption aligncenter\"><a href=\"https:\/\/nicvn.com\/medias\/2022\/09\/Cach-hach-toan-chi-tra-luong-cho-nhan-vien.svg\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-42201\" src=\"https:\/\/nicvn.com\/medias\/2022\/09\/Cach-hach-toan-chi-tra-luong-cho-nhan-vien.svg\" alt=\"C\u00e1ch h\u1ea1ch to\u00e1n chi tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean\" width=\"900\" height=\"400\" \/><\/a><figcaption id=\"caption-attachment-42201\" class=\"wp-caption-text\">C\u00e1ch h\u1ea1ch to\u00e1n chi tr\u1ea3 l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean<\/figcaption><\/figure>\n<h2><span id=\"6_Cac_hach_toan_nop_tien_bao_hiem\"><strong>7. C\u00e1c h\u1ea1ch to\u00e1n n\u1ed9p ti\u1ec1n b\u1ea3o hi\u1ec3m<\/strong><\/span><\/h2>\n<p>H\u00e0ng th\u00e1ng, doanh nghi\u1ec7p tr\u00edch ti\u1ec1n \u0111\u00f3ng BHXH, BHYT, BHTN, KPC\u0110 (n\u1ebfu c\u00f3) tr\u00ean t\u1ed5ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 nh\u00e2n vi\u00ean, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/p>\n<ul>\n<li>N\u1ee3 TK 3383 (BHXH): 25.5% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m<\/li>\n<li>N\u1ee3 TK 3384 (BHYT): 4.5% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m<\/li>\n<li>N\u1ee3 TK 3386 (BHTN): 2% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m<\/li>\n<li>N\u1ee3 TK 3382 (KPC\u0110): 2% x T\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m (n\u1ebfu c\u00f3)<\/li>\n<li>C\u00f3 TK 111, 112: T\u1ed5ng s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m + kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ph\u1ea3i n\u1ed9p<\/li>\n<\/ul>\n<h2><span id=\"7_Cach_hach_toan_tien_BHXH_phai_tra_cho_nhan_vien\"><strong>8. C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n BHXH ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean<\/strong><\/span><\/h2>\n<table style=\"border-collapse: collapse; width: 97.0268%;\">\n<tbody>\n<tr>\n<td style=\"width: 32.5112%;\">Trong k\u1ef3, n\u1ebfu c\u00f3 ph\u00e1t sinh nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au, thai s\u1ea3n th\u00ec k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n ti\u1ec1n BHXH tr\u1ea3 cho nh\u00e2n vi\u00ean<\/td>\n<td style=\"width: 33.5575%;\">Sau khi doanh nghi\u1ec7p n\u1ed9p h\u1ed3 s\u01a1 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au, thai s\u1ea3n c\u1ee7a nh\u00e2n vi\u00ean l\u00ean C\u01a1 quan B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n BHXH chuy\u1ec3n v\u1ec1, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/td>\n<td style=\"width: 30.958%;\">Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh chi tr\u1ea3 cho nh\u00e2n vi\u00ean, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.5112%;\">\n<ul>\n<li>N\u1ee3 TK 3383 (BHXH): S\u1ed1 ti\u1ec1n ch\u1ebf \u0111\u1ed9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/li>\n<li>C\u00f3 TK 334: S\u1ed1 ti\u1ec1n ch\u1ebf \u0111\u1ed9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 33.5575%;\">\n<ul>\n<li>N\u1ee3 TK 112: S\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c<\/li>\n<li>C\u00f3 TK 3383 (BHXH): S\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c<\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 30.958%;\">\n<ul>\n<li>N\u1ee3 TK 334: S\u1ed1 ti\u1ec1n ch\u1ebf \u0111\u1ed9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/li>\n<li>C\u00f3 TK 111, 112: S\u1ed1 ti\u1ec1n ch\u1ebf \u0111\u1ed9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span id=\"34-Nhung-luu-y-khi-hach-toan-tien-luong\">9. Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/span><\/h2>\n<p>Trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u0169ng c\u1ea7n l\u01b0u \u00fd c\u00e1c v\u1ea5n \u0111\u1ec1 sau:<\/p>\n<p>\u2013 Vi\u1ec7c ch\u1ea5m c\u00f4ng ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i.<\/p>\n<p>\u2013 \u0110i\u1ec1n b\u1eadc thang l\u01b0\u01a1ng c\u01a1 b\u1ea3n d\u1ef1a tr\u00ean quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>\u2013 C\u00f4ng t\u00e1c tr\u1ea3 l\u01b0\u01a1ng c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch c\u1ea9n th\u1eadn.<\/p>\n<p><strong>Xem th\u00eam: <a href=\"https:\/\/nicvn.com\/vi\/cap-nhat-07-mau-giay-xac-nhan-bang-luong-03-thang-gan-nhat\">[C\u1eadp nh\u1eadt] 07 M\u1eabu Gi\u1ea5y X\u00e1c Nh\u1eadn B\u1ea3ng L\u01b0\u01a1ng 03 Th\u00e1ng G\u1ea7n Nh\u1ea5t<\/a><\/strong><\/p>\n<h3>10. 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>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o l\u01b0\u01a1ng s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o trong nghi\u1ec7p v\u1ee5 t\u00ednh l\u01b0\u01a1ng? L\u00e0m c\u00e1ch n\u00e0o \u0111\u1ec3 t\u00ednh t\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n theo l\u01b0\u01a1ng? Quy \u0111\u1ecbnh tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m nh\u01b0 th\u1ebf n\u00e0o? C\u00f9ng tham kh\u1ea3o n\u1ed9i dung d\u01b0\u1edbi \u0111\u00e2y \u0111\u1ec3 n\u1eafm r\u00f5 h\u01a1n nha. [&hellip;]<\/p>\n","protected":false},"author":112,"featured_media":42192,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[137],"tags":[873,872],"class_list":["post-40894","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-nhan-su","tag-cac-buoc-hach-toan-tien-luong","tag-hach-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>C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng chi ti\u1ebft cho doanh nghi\u1ec7p nh\u1ecf | NIC Global<\/title>\n<meta name=\"description\" content=\"Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng, c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o l\u01b0\u01a1ng s\u1ebd \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o trong nghi\u1ec7p v\u1ee5 t\u00ednh l\u01b0\u01a1ng? 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