{"id":1120,"date":"2025-12-10T11:53:43","date_gmt":"2025-12-10T02:53:43","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1120"},"modified":"2025-12-13T13:32:34","modified_gmt":"2025-12-13T04:32:34","slug":"vietnam-payroll-rule","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/vi\/payroll-vn\/vietnam-payroll-rule\/","title":{"rendered":"Quy t\u1eafc c\u01a1 b\u1ea3n v\u1ec1 t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam"},"content":{"rendered":"\n<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n v\u1eadn h\u00e0nh chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam, <span class=\"swl-inline-color has-black-color\"><span class=\"swl-marker mark_orange\"><strong>t\u00ednh l\u01b0\u01a1ng (Payroll)<\/strong><\/span><\/span> l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 nh\u00e2n s\u1ef1 \u2013 lao \u0111\u1ed9ng quan tr\u1ecdng v\u00e0 ph\u1ee9c t\u1ea1p nh\u1ea5t.<br>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo v\u00f9ng, c\u00e1ch t\u00ednh ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (SI\u30fbHI\u30fbUI) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT) \u0111\u1ec1u c\u00f3 c\u01a1 ch\u1ebf r\u1ea5t kh\u00e1c so v\u1edbi Nh\u1eadt B\u1ea3n.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u1ea3i th\u00edch chi ti\u1ebft <span class=\"swl-marker mark_orange\"><strong>c\u00e1c quy t\u1eafc c\u01a1 b\u1ea3n c\u1ee7a t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam theo tr\u00ecnh t\u1ef1 \u201ct\u1ed5ng quan \u2192 t\u1eebng y\u1ebfu t\u1ed1 \u2192 \u0111i\u1ec3m th\u1ef1c ti\u1ec5n\u201d<\/strong><\/span>.<br>\u0110\u00e2y l\u00e0 c\u1ea9m nang \u0111\u1ea7y \u0111\u1ee7 c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ngay trong th\u1ef1c t\u1ebf, ph\u00f9 h\u1ee3p t\u1eeb nh\u1eefng ng\u01b0\u1eddi l\u1ea7n \u0111\u1ea7u ph\u1ee5 tr\u00e1ch t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam cho \u0111\u1ebfn c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd mu\u1ed1n h\u1ec7 th\u1ed1ng l\u1ea1i ki\u1ebfn th\u1ee9c.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quy tr\u00ecnh t\u1ed5ng th\u1ec3 t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/h2>\n\n\n\n<p>Vi\u1ec7c t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy tr\u00ecnh sau.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list is-style-num_circle\">\n<li>X\u00e1c \u0111\u1ecbnh l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p<\/li>\n\n\n\n<li>T\u1ed5ng h\u1ee3p ch\u1ea5m c\u00f4ng (ng\u00e0y l\u00e0m vi\u1ec7c, l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c ng\u00e0y ngh\u1ec9)<\/li>\n\n\n\n<li>T\u00ednh c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (SI\u30fbHI\u30fbUI)<\/li>\n\n\n\n<li>T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT)<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh l\u01b0\u01a1ng th\u1ef1c l\u0129nh (Net) v\u00e0 t\u1ed5ng chi ph\u00ed nh\u00e2n s\u1ef1 c\u1ee7a doanh nghi\u1ec7p<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>C\u00e1c y\u1ebfu t\u1ed1 n\u00e0y <span class=\"swl-marker mark_orange\"><strong>li\u00ean quan ch\u1eb7t ch\u1ebd v\u1edbi nhau<\/strong><\/span>, ch\u1ec9 c\u1ea7n sai s\u00f3t \u1edf m\u1ed9t kh\u00e2u c\u0169ng c\u00f3 th\u1ec3 l\u00e0m sai l\u1ec7ch to\u00e0n b\u1ed9 k\u1ebft qu\u1ea3 t\u00ednh l\u01b0\u01a1ng.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 ch\u1ebf \u0111\u1ed9 l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u (Region I\u2013IV)<\/h2>\n\n\n\n<p>T\u1ea1i Vi\u1ec7t Nam, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh theo <span class=\"swl-marker mark_orange\"><strong>v\u00f9ng (Region I\u2013IV)<\/strong><\/span>.<br>Doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p thi\u1ebft l\u1eadp m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u \u00e1p d\u1ee5ng cho khu v\u1ef1c n\u01a1i \u0111\u1eb7t c\u01a1 s\u1edf kinh doanh.<\/p>\n\n\n\n<table class=\"wp-block-table\">\n<thead>\n<tr>\n<th>V\u00f9ng<\/th>\n<th>Khu v\u1ef1c \u00e1p d\u1ee5ng ch\u00ednh (v\u00ed d\u1ee5)<\/th>\n<th>\u0110\u1eb7c \u0111i\u1ec3m<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Region I<\/strong><\/td>\n<td>Trung t\u00e2m TP. H\u1ed3 Ch\u00ed Minh, trung t\u00e2m H\u00e0 N\u1ed9i<\/td>\n<td>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u cao nh\u1ea5t (khu v\u1ef1c \u0111\u00f4 th\u1ecb l\u1edbn)<\/td>\n<\/tr>\n<tr>\n<td><strong>Region II<\/strong><\/td>\n<td>H\u1ea3i Ph\u00f2ng, \u0110\u00e0 N\u1eb5ng, t\u1ec9nh B\u00ecnh D\u01b0\u01a1ng\u2026<\/td>\n<td>Khu v\u1ef1c b\u00e1n \u0111\u00f4 th\u1ecb, nhi\u1ec1u khu c\u00f4ng nghi\u1ec7p<\/td>\n<\/tr>\n<tr>\n<td><strong>Region III<\/strong><\/td>\n<td>C\u00e1c th\u00e0nh ph\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng, khu c\u00f4ng nghi\u1ec7p l\u00e2n c\u1eadn<\/td>\n<td>Khu v\u1ef1c trung b\u00ecnh<\/td>\n<\/tr>\n<tr>\n<td><strong>Region IV<\/strong><\/td>\n<td>Khu v\u1ef1c n\u00f4ng th\u00f4n, v\u00f9ng xa<\/td>\n<td>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u th\u1ea5p nh\u1ea5t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p>Ph\u00e2n lo\u1ea1i v\u00f9ng n\u00e0y kh\u00f4ng ch\u1ec9 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u m\u00e0 c\u00f2n t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn <span class=\"swl-marker mark_orange\"><strong>m\u1ee9c tr\u1ea7n c\u1ee7a b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (UI)<\/strong><\/span>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1ch x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf \u2013 b\u1ea3o hi\u1ec3m<\/h2>\n\n\n\n<p>M\u1ed9t \u0111i\u1ec3m quan tr\u1ecdng trong thi\u1ebft k\u1ebf ti\u1ec1n l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam l\u00e0 <span class=\"swl-marker mark_orange\"><strong>vi\u1ec7c \u00e1p d\u1ee5ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (SI\u30fbHI\u30fbUI) v\u00e0 thu\u1ebf PIT kh\u00e1c nhau t\u00f9y t\u1eebng lo\u1ea1i ph\u1ee5 c\u1ea5p<\/strong><\/span>.<br>Kh\u00f4ng ph\u1ea3i t\u1ea5t c\u1ea3 ph\u1ee5 c\u1ea5p \u0111\u1ec1u \u0111\u1ed3ng lo\u1ea1t thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ee5 c\u1ea5p ch\u1ecbu thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m<\/h3>\n\n\n\n<p>Th\u00f4ng th\u01b0\u1eddng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc sau.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c chi tr\u1ea3 <span class=\"swl-marker mark_orange\"><strong>c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng<\/strong><\/span> nh\u01b0 l\u00e0 ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng th\u01b0\u1eddng thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n thanh to\u00e1n theo chi ph\u00ed th\u1ef1c t\u1ebf ho\u1eb7c mang t\u00ednh ph\u00fac l\u1ee3i c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf v\u00e0 mi\u1ec5n b\u1ea3o hi\u1ec3m trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">M\u1ed9t s\u1ed1 ph\u1ee5 c\u1ea5p ti\u00eau bi\u1ec3u v\u00e0 c\u00e1ch x\u1eed l\u00fd (t\u1ed5ng quan)<\/h3>\n\n\n\n<table class=\"wp-block-table\">\n<thead>\n<tr>\n<th>Lo\u1ea1i ph\u1ee5 c\u1ea5p<\/th>\n<th>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/th>\n<th>PIT<\/th>\n<th>Ghi ch\u00fa<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5 \/ tr\u00e1ch nhi\u1ec7m<\/td>\n<td>\u00c1p d\u1ee5ng<\/td>\n<td>\u00c1p d\u1ee5ng<\/td>\n<td>\u0110\u01b0\u1ee3c xem t\u01b0\u01a1ng t\u1ef1 l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a<\/td>\n<td>C\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/td>\n<td>C\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/td>\n<td>V\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh s\u1ebd ch\u1ecbu thu\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ee5 c\u1ea5p \u0111i l\u1ea1i<\/td>\n<td>Kh\u00f4ng \u00e1p d\u1ee5ng<\/td>\n<td>C\u00f3 \u0111i\u1ec1u ki\u1ec7n<\/td>\n<td>Nguy\u00ean t\u1eafc l\u00e0 thanh to\u00e1n theo chi ph\u00ed th\u1ef1c t\u1ebf<\/td>\n<\/tr>\n<tr>\n<td>Ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf<\/td>\n<td>\u00c1p d\u1ee5ng<\/td>\n<td>\u00c1p d\u1ee5ng<\/td>\n<td>C\u1ea7n l\u01b0u \u00fd \u0111\u1eb7c bi\u1ec7t v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n<p>N\u1ebfu thi\u1ebft k\u1ebf ph\u1ee5 c\u1ea5p kh\u00f4ng ph\u00f9 h\u1ee3p, <span class=\"swl-marker mark_orange\"><strong>c\u00f3 th\u1ec3 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m ngo\u00e0i d\u1ef1 ki\u1ebfn<\/strong><\/span>, do \u0111\u00f3 c\u1ea7n c\u00e2n nh\u1eafc k\u1ef9 ngay t\u1eeb giai \u0111o\u1ea1n x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng l\u01b0\u01a1ng.<\/p>\n\n\n\n<p>\u25b6 Gi\u1ea3i th\u00edch chi ti\u1ebft: <a href=\"https:\/\/est.haro-inc.com\/vi\/payroll\/vietnam-allowance-tax-insurance\/\" title=\"\">C\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p t\u1ea1i Vi\u1ec7t Nam v\u00e0 c\u00e1ch x\u1eed l\u00fd thu\u1ebf \u2013 b\u1ea3o hi\u1ec3m<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quy \u0111\u1ecbnh v\u1ec1 t\u00ednh l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m \u0111\u00eam v\u00e0 l\u00e0m vi\u1ec7c ng\u00e0y ngh\u1ec9<\/h2>\n\n\n\n<p>T\u1ea1i Vi\u1ec7t Nam, t\u1ef7 l\u1ec7 tr\u1ea3 l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh r\u00f5 r\u00e0ng trong lu\u1eadt.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>L\u00e0m th\u00eam ng\u00e0y th\u01b0\u1eddng: <strong>t\u1ed1i thi\u1ec3u 150%<\/strong> l\u01b0\u01a1ng b\u00ecnh th\u01b0\u1eddng<\/li>\n\n\n\n<li>L\u00e0m vi\u1ec7c ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n: <strong>t\u1ed1i thi\u1ec3u 200%<\/strong><\/li>\n\n\n\n<li>L\u00e0m vi\u1ec7c ng\u00e0y l\u1ec5: <strong>t\u1ed1i thi\u1ec3u 300%<\/strong><\/li>\n\n\n\n<li>L\u00e0m vi\u1ec7c ban \u0111\u00eam: \u00e1p d\u1ee5ng ph\u1ee5 c\u1ea5p b\u1ed5 sung<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>Sai s\u00f3t trong t\u00ednh to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn t\u00ecnh tr\u1ea1ng tr\u1ea3 thi\u1ebfu ti\u1ec1n l\u00e0m th\u00eam ho\u1eb7c b\u1ecb c\u01a1 quan ch\u1ee9c n\u0103ng y\u00eau c\u1ea7u kh\u1eafc ph\u1ee5c.<\/p>\n\n\n\n<p>\u25b6 B\u00e0i vi\u1ebft li\u00ean quan: <a href=\"https:\/\/est.haro-inc.com\/vi\/payroll\/vietnam-overtime-calculation\/\" title=\"\">C\u00e1ch t\u00ednh ti\u1ec1n l\u00e0m th\u00eam gi\u1edd v\u00e0 l\u00e0m vi\u1ec7c ng\u00e0y ngh\u1ec9<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u1ea5u tr\u00fac c\u01a1 b\u1ea3n c\u1ee7a b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (SI\u30fbHI\u30fbUI)<\/h2>\n\n\n\n<p>T\u1ea1i Vi\u1ec7t Nam, ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eaft bu\u1ed9c ph\u1ea3i tham gia ba lo\u1ea1i b\u1ea3o hi\u1ec3m sau.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>SI (B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i)<\/li>\n\n\n\n<li>HI (B\u1ea3o hi\u1ec3m y t\u1ebf)<\/li>\n\n\n\n<li>UI (B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p)<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c chia th\u00e0nh <span class=\"swl-marker mark_orange\"><strong>ph\u1ea7n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng v\u00e0 ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng<\/strong><\/span>, v\u00e0 \u0111\u01b0\u1ee3c x\u1eed l\u00fd \u0111\u1ed3ng th\u1eddi trong qu\u00e1 tr\u00ecnh t\u00ednh l\u01b0\u01a1ng.<\/p>\n\n\n\n<p>\u25b6 Gi\u1ea3i th\u00edch chi ti\u1ebft: <a href=\"https:\/\/est.haro-inc.com\/vi\/social-insurance\/vietnam-insurance\/\" title=\"\">\u0110i\u1ec1u ki\u1ec7n tham gia v\u00e0 c\u00e1ch t\u00ednh b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i Vi\u1ec7t Nam<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">C\u00e1c b\u01b0\u1edbc t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT)<\/h2>\n\n\n\n<p>Thu\u1ebf PIT \u0111\u01b0\u1ee3c t\u00ednh theo c\u00e1c b\u01b0\u1edbc sau.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list is-style-num_circle\">\n<li>X\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/li>\n\n\n\n<li>Kh\u1ea5u tr\u1eeb c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/li>\n\n\n\n<li>\u00c1p d\u1ee5ng gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/li>\n\n\n\n<li>\u00c1p d\u1ee5ng thu\u1ebf su\u1ea5t l\u0169y ti\u1ebfn \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u00ednh thu\u1ebf<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>T\u1eeb th\u00e1ng 7 n\u0103m 2026, <span class=\"swl-marker mark_orange\"><strong>Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1eeda \u0111\u1ed5i<\/strong><\/span> d\u1ef1 ki\u1ebfn s\u1ebd c\u00f3 hi\u1ec7u l\u1ef1c.<\/p>\n\n\n\n<p>\u25b6 B\u00e0i vi\u1ebft li\u00ean quan: <a href=\"https:\/\/est.haro-inc.com\/vi\/tax-pit\/vietnam-pit-law-amendment-2026\/\" title=\"\">S\u1eeda \u0111\u1ed5i Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (\u00e1p d\u1ee5ng t\u1eeb th\u00e1ng 7\/2026)<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa l\u01b0\u01a1ng th\u1ef1c l\u0129nh v\u00e0 t\u1ed5ng chi ph\u00ed nh\u00e2n s\u1ef1 c\u1ee7a doanh nghi\u1ec7p<\/h2>\n\n\n\n<p>T\u1ea1i Vi\u1ec7t Nam, c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 ba kh\u00e1i ni\u1ec7m sau.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<ul class=\"wp-block-list\">\n<li>T\u1ed5ng l\u01b0\u01a1ng (Gross)<\/li>\n\n\n\n<li>L\u01b0\u01a1ng th\u1ef1c l\u0129nh (Net)<\/li>\n\n\n\n<li>T\u1ed5ng chi ph\u00ed nh\u00e2n s\u1ef1 c\u1ee7a doanh nghi\u1ec7p (Company Cost)<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>N\u1ebfu kh\u00f4ng t\u00ednh \u0111\u1ebfn ph\u1ea7n b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p \u0111\u00f3ng, <span class=\"swl-marker mark_orange\"><strong>chi ph\u00ed th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 b\u1ecb \u0111\u00e1nh gi\u00e1 th\u1ea5p<\/strong><\/span>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T\u1ed5ng k\u1ebft: Hi\u1ec3u to\u00e0n di\u1ec7n l\u00e0 y\u1ebfu t\u1ed1 then ch\u1ed1t trong t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/h2>\n\n\n\n<p>T\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam l\u00e0 s\u1ef1 k\u1ebft h\u1ee3p ph\u1ee9c t\u1ea1p gi\u1eefa l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, thu\u1ebf v\u00e0 lu\u1eadt lao \u0111\u1ed9ng.<br>Thay v\u00ec x\u1eed l\u00fd t\u1eebng ph\u1ea7n ri\u00eang l\u1ebb, vi\u1ec7c <strong><span class=\"swl-inline-color has-swl-deep-01-color\">v\u1eadn h\u00e0nh d\u1ef1a tr\u00ean s\u1ef1 hi\u1ec3u bi\u1ebft to\u00e0n di\u1ec7n<\/span><\/strong> l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng.<\/p>\n\n\n\n<p>EST cung c\u1ea5p gi\u1ea3i ph\u00e1p t\u00edch h\u1ee3p gi\u00fap qu\u1ea3n l\u00fd t\u1eadp trung c\u00e1c nghi\u1ec7p v\u1ee5 t\u00ednh l\u01b0\u01a1ng v\u00e0 nh\u00e2n s\u1ef1 ph\u1ee9c t\u1ea1p, mang l\u1ea1i s\u1ef1 an t\u00e2m cho c\u1ea3 tr\u1ee5 s\u1edf ch\u00ednh t\u1ea1i Nh\u1eadt B\u1ea3n v\u00e0 chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam.<\/p>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"976\">\n<div class=\"swell-block-fullWide pc-py-60 sp-py-40 has-bg-img alignfull lazyload\" style=\"background-color:rgba(247, 247, 247, 0.41)\" data-bg=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/DSC_1122.jpg\"><div class=\"swell-block-fullWide__inner l-article\">\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png\" alt=\"\" class=\"wp-image-504\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button blue_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/download\/\" class=\"swell-block-button__link\"><span>T\u1ea3i t\u00e0i li\u1ec7u<\/span><\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png\" alt=\"\" class=\"wp-image-505\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button green_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/contact\/\" class=\"swell-block-button__link\"><span>Li\u00ean h\u1ec7<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n v\u1eadn h\u00e0nh chi nh\u00e1nh t\u1ea1i Vi\u1ec7t Nam, t\u00ednh l\u01b0\u01a1ng (Payroll) l\u00e0 m\u1ed9t trong nh\u1eefng nghi\u1ec7p v\u1ee5 nh\u00e2n s\u1ef1 \u2013 lao \u0111\u1ed9ng quan tr\u1ecdng v\u00e0 ph\u1ee9c t\u1ea1p nh\u1ea5t.M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo v\u00f9ng, c\u00e1ch t\u00ednh ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (SI\u30fbHI\u30fbUI) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1061,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"swell_btn_cv_data":"","_locale":"vi","_original_post":"https:\/\/est.haro-inc.com\/?p=1047","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-1120","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-payroll-vn","vi"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/12\/column5.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1120","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/comments?post=1120"}],"version-history":[{"count":1,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1120\/revisions"}],"predecessor-version":[{"id":1121,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1120\/revisions\/1121"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media\/1061"}],"wp:attachment":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media?parent=1120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=1120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=1120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}