{"id":52501,"date":"2026-08-21T10:13:48","date_gmt":"2026-08-21T03:13:48","guid":{"rendered":"https:\/\/lacviet.vn\/?p=52501"},"modified":"2026-08-21T11:33:58","modified_gmt":"2026-08-21T04:33:58","slug":"phu-cap-nha-o-co-tinh-thue-tncn-khong","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/phu-cap-nha-o-co-tinh-thue-tncn-khong\/","title":{"rendered":"Ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng? Quy \u0111\u1ecbnh m\u1edbi 2026"},"content":{"rendered":"<p style=\"text-align: justify;\">Ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng ph\u1ea3i t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c doanh nghi\u1ec7p chi tr\u1ea3, \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh.<\/p>\n<p style=\"text-align: justify;\">Th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p \u0111ang b\u1ed5 sung ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf nh\u1eb1m thu h\u00fat gi\u1eef ch\u00e2n nh\u00e2n s\u1ef1. Tuy nhi\u00ean HR th\u01b0\u1eddng g\u1eb7p kh\u00f3 kh\u0103n khi x\u00e1c \u0111\u1ecbnh:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">Kho\u1ea3n n\u00e0y c\u00f3 ph\u1ea3i c\u1ed9ng v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf?<\/li>\n<li aria-level=\"1\">Khi n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n?<\/li>\n<li aria-level=\"1\">C\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH kh\u00f4ng?<\/li>\n<li aria-level=\"1\">N\u1ebfu doanh nghi\u1ec7p thu\u00ea nh\u00e0 cho nh\u00e2n vi\u00ean th\u00ec t\u00ednh thu\u1ebf th\u1ebf n\u00e0o?<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Sai s\u00f3t nh\u1ecf trong kh\u00e2u t\u00ednh l\u01b0\u01a1ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh quy\u1ebft to\u00e1n. B\u00e0i vi\u1ebft n\u00e0y <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a> s\u1ebd gi\u00fap HR hi\u1ec3u r\u00f5 tr\u01b0\u1eddng h\u1ee3p n\u00e0o ph\u1ea3i t\u00ednh thu\u1ebf, tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n, c\u00e1ch t\u00ednh ch\u00ednh x\u00e1c c\u00f9ng c\u00e1c l\u01b0u \u00fd khi x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i.<\/p>\n<h2 style=\"text-align: justify;\">1. Ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/h2>\n<blockquote>\n<p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3, nh\u01b0ng kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec1u ph\u1ea3i t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN). Vi\u1ec7c m\u1ed9t kho\u1ea3n ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c doanh nghi\u1ec7p chi tr\u1ea3, b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n h\u1ed7 tr\u1ee3 v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh, ch\u1ee9 kh\u00f4ng ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi &#8220;ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf&#8221;.<\/p>\n<\/blockquote>\n<p style=\"text-align: justify;\">\u0110\u00e2y c\u0169ng l\u00e0 n\u1ed9i dung khi\u1ebfn nhi\u1ec1u chuy\u00ean vi\u00ean HR v\u00e0 C&amp;B nh\u1ea7m l\u1eabn trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch l\u01b0\u01a1ng th\u01b0\u1edfng ho\u1eb7c quy\u1ebft to\u00e1n thu\u1ebf TNCN. Ch\u1eb3ng h\u1ea1n, c\u00f9ng l\u00e0 h\u1ed7 tr\u1ee3 ch\u1ed7 \u1edf cho nh\u00e2n vi\u00ean nh\u01b0ng n\u1ebfu doanh nghi\u1ec7p chi tr\u1ef1c ti\u1ebfp b\u1eb1ng ti\u1ec1n m\u1eb7t, c\u00e1ch t\u00ednh thu\u1ebf s\u1ebd kh\u00e1c v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u1ee9ng ra thu\u00ea nh\u00e0 ho\u1eb7c b\u1ed1 tr\u00ed ch\u1ed7 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh c\u1ee7a <a href=\"https:\/\/chinhphu.vn\/?pageid=27160&amp;docid=216495&amp;classid=1&amp;typegroupid=3\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 109\/2025\/QH15<\/a> v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh, nguy\u00ean t\u1eafc chung l\u00e0 m\u1ecdi kho\u1ea3n l\u1ee3i \u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ec1u \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, tr\u1eeb nh\u1eefng kho\u1ea3n thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n<h3 style=\"text-align: justify;\">1.1 Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf ph\u1ea3i t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/h3>\n<p style=\"text-align: justify;\">Trong \u0111a s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, kho\u1ea3n h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1eeb doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN n\u1ebfu kho\u1ea3n chi n\u00e0y l\u00e0m t\u0103ng l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: center;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-52821\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/07\/phu-cap-nha-o-co-tinh-thue-tncn-khong-1.png\" alt=\"ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf c\u00f3 t\u00ednh thu\u1ebf tncn\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/07\/phu-cap-nha-o-co-tinh-thue-tncn-khong-1.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/07\/phu-cap-nha-o-co-tinh-thue-tncn-khong-1-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/07\/phu-cap-nha-o-co-tinh-thue-tncn-khong-1-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 doanh nghi\u1ec7p tr\u1ea3 ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf b\u1eb1ng ti\u1ec1n m\u1eb7t. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c nhi\u1ec1u doanh nghi\u1ec7p \u00e1p d\u1ee5ng v\u00ec \u0111\u01a1n gi\u1ea3n trong qu\u1ea3n l\u00fd v\u00e0 thu\u1eadn ti\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Khi kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c chuy\u1ec3n tr\u1ef1c ti\u1ebfp c\u00f9ng ti\u1ec1n l\u01b0\u01a1ng h\u1eb1ng th\u00e1ng, HR c\u1ea7n \u0111\u01b0a kho\u1ea3n n\u00e0y v\u00e0o c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/li>\n<li style=\"text-align: justify;\">M\u1ed9t tr\u01b0\u1eddng h\u1ee3p kh\u00e1c l\u00e0 tr\u1ea3 ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf theo m\u1ee9c c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng. D\u00f9 doanh nghi\u1ec7p g\u1ecdi l\u00e0 &#8220;h\u1ed7 tr\u1ee3 sinh ho\u1ea1t&#8221;, &#8220;h\u1ed7 tr\u1ee3 ch\u1ed7 \u1edf&#8221; hay &#8220;ph\u1ee5 c\u1ea5p thu\u00ea nh\u00e0&#8221;, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n ti\u1ec1n c\u1ed1 \u0111\u1ecbnh v\u00e0 t\u1ef1 quy\u1ebft \u0111\u1ecbnh m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng th\u00ec v\u1ec1 b\u1ea3n ch\u1ea5t \u0111\u00e2y v\u1eabn l\u00e0 kho\u1ea3n thu nh\u1eadp ph\u00e1t sinh t\u1eeb quan h\u1ec7 lao \u0111\u1ed9ng.<\/li>\n<li style=\"text-align: justify;\">Ngo\u00e0i ra, tr\u1ee3 c\u1ea5p ti\u1ec1n thu\u00ea nh\u00e0 m\u00e0 doanh nghi\u1ec7p thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c xem x\u00e9t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Vi\u1ec7c doanh nghi\u1ec7p thanh to\u00e1n theo h\u00f3a \u0111\u01a1n hay theo h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 kh\u00f4ng \u0111\u1ed3ng ngh\u0129a kho\u1ea3n chi \u0111\u00f3 \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf. HR c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi quy \u0111\u1ecbnh v\u1ec1 l\u1ee3i \u00edch b\u1eb1ng nh\u00e0 \u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang gi\u00e1 tr\u1ecb ph\u1ea3i t\u00ednh thu\u1ebf.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, m\u1ed9t s\u1ed1 doanh nghi\u1ec7p c\u00f2n ph\u00e1t sinh c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 nh\u01b0 h\u1ed7 tr\u1ee3 chuy\u1ec3n n\u01a1i \u1edf, h\u1ed7 tr\u1ee3 thu\u00ea c\u0103n h\u1ed9 cho qu\u1ea3n l\u00fd c\u1ea5p cao ho\u1eb7c h\u1ed7 tr\u1ee3 l\u01b0u tr\u00fa d\u00e0i h\u1ea1n. N\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n theo quy \u0111\u1ecbnh th\u00ec v\u1eabn ph\u1ea3i \u0111\u01b0a v\u00e0o qu\u00e1 tr\u00ecnh t\u00ednh thu\u1ebf TNCN.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m quan tr\u1ecdng \u0111\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn HR l\u00e0 c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n chi ngay t\u1eeb khi x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf r\u1ee7i ro \u0111i\u1ec1u ch\u1ec9nh h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n, truy thu thu\u1ebf ho\u1eb7c ph\u00e1t sinh ti\u1ec1n ch\u1eadm n\u1ed9p khi c\u01a1 quan thu\u1ebf thanh tra.<\/p>\n<h3 style=\"text-align: justify;\">1.2 Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh ri\u00eang<\/h3>\n<p style=\"text-align: justify;\">Kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf \u0111\u1ec1u ph\u1ea3i c\u1ed9ng to\u00e0n b\u1ed9 v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh c\u00f3 quy \u0111\u1ecbnh ri\u00eang \u0111\u1ed1i v\u1edbi l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf do doanh nghi\u1ec7p cung c\u1ea5p.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p \u0111\u1ee9ng ra thu\u00ea c\u0103n h\u1ed9 v\u00e0 b\u1ed1 tr\u00ed cho nh\u00e2n vi\u00ean ho\u1eb7c chuy\u00ean gia s\u1eed d\u1ee5ng trong th\u1eddi gian l\u00e0m vi\u1ec7c. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, thu nh\u1eadp ch\u1ecbu thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u01a1n gi\u1ea3n b\u1eb1ng to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 nh\u00e0 m\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t \u0111i\u1ec3m HR \u0111\u1eb7c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd l\u00e0 gi\u00e1 tr\u1ecb l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u00f3 gi\u1edbi h\u1ea1n, kh\u00f4ng t\u00ednh to\u00e0n b\u1ed9 chi ph\u00ed doanh nghi\u1ec7p b\u1ecf ra trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m b\u1ea3o \u0111\u1ea3m vi\u1ec7c t\u00ednh thu\u1ebf ph\u1ea3n \u00e1nh \u0111\u00fang l\u1ee3i \u00edch th\u1ef1c t\u1ebf m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, doanh nghi\u1ec7p thu\u00ea c\u0103n h\u1ed9 c\u00f3 gi\u00e1 thu\u00ea 20 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng cho m\u1ed9t chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i. Khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf, HR kh\u00f4ng m\u1eb7c \u0111\u1ecbnh \u0111\u01b0a to\u00e0n b\u1ed9 20 tri\u1ec7u \u0111\u1ed3ng v\u00e0o thu nh\u1eadp c\u1ee7a chuy\u00ean gia m\u00e0 c\u1ea7n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf TNCN.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u0111\u1ea7y \u0111\u1ee7 h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan. \u0110\u00e2y c\u0169ng l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng khi gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf trong qu\u00e1 tr\u00ecnh thanh tra ho\u1eb7c quy\u1ebft to\u00e1n.<\/p>\n<h2 style=\"text-align: justify;\">2. Quy \u0111\u1ecbnh v\u1ec1 ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf, thu\u1ebf TNCN HR c\u1ea7n c\u1eadp nh\u1eadt n\u0103m 2026<\/h2>\n<p style=\"text-align: justify;\">N\u0103m 2026 l\u00e0 th\u1eddi \u0111i\u1ec3m HR c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi x\u00e2y d\u1ef1ng ho\u1eb7c c\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i nh\u00e0 \u1edf. Nguy\u00ean nh\u00e2n l\u00e0 Lu\u1eadt Thu\u1ebf TNCN s\u1ed1 109\/2025\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2026, \u0111\u1ed3ng th\u1eddi Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP v\u00e0 B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 87\/2026\/TT-BTC \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n.<\/p>\n<h3 style=\"text-align: justify;\">2.1. Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/h3>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/vanban.chinhphu.vn\/?docid=216495&amp;pageid=27160\" target=\"_blank\" rel=\"nofollow noopener\">Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15<\/a> \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i ban h\u00e0nh ng\u00e0y 10\/12\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n thu nh\u1eadp thu\u1ed9c ph\u1ea1m vi ch\u1ecbu thu\u1ebf TNCN.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi HR, kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i \u0111\u1ecdc to\u00e0n b\u1ed9 Lu\u1eadt \u0111\u1ec3 x\u1eed l\u00fd m\u1ed9t kho\u1ea3n ph\u1ee5 c\u1ea5p. Tuy nhi\u00ean, c\u1ea7n n\u1eafm nguy\u00ean t\u1eafc: thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u1ea1m vi m\u00e0 Lu\u1eadt v\u00e0 v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn quy \u0111\u1ecbnh; c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, khi doanh nghi\u1ec7p thay \u0111\u1ed5i c\u01a1 c\u1ea5u l\u01b0\u01a1ng, b\u1ed5 sung ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf ho\u1eb7c x\u00e2y d\u1ef1ng g\u00f3i \u0111\u00e3i ng\u1ed9 cho nh\u00e2n s\u1ef1 c\u1ea5p cao, HR n\u00ean ki\u1ec3m tra \u0111\u1ed3ng th\u1eddi ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i, t\u00e1c \u0111\u1ed9ng thu\u1ebf, thay v\u00ec ch\u1ec9 xem x\u00e9t m\u1ee9c chi ph\u00ed doanh nghi\u1ec7p ph\u1ea3i b\u1ecf ra.<\/p>\n<h3 style=\"text-align: justify;\">2.2. Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNCN<\/h3>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP ng\u00e0y 30\/06\/2026 l\u00e0 v\u0103n b\u1ea3n HR c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd khi x\u1eed l\u00fd ti\u1ec1n nh\u00e0. \u0110i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 8 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 c\u00e1c d\u1ecbch v\u1ee5 k\u00e8m theo.<\/p>\n<p style=\"text-align: justify;\">Hai tr\u01b0\u1eddng h\u1ee3p c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 l\u00e0:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>H\u00ecnh th\u1ee9c h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>C\u00e1ch x\u1eed l\u00fd TNCN<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Doanh nghi\u1ec7p x\u00e2y nh\u00e0 \u1edf cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb<\/td>\n<td>Kho\u1ea3n l\u1ee3i \u00edch v\u1ec1 nh\u00e0 \u1edf kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 k\u00e8m theo n\u1ebfu c\u00f3<\/td>\n<\/tr>\n<tr>\n<td>Doanh nghi\u1ec7p tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo<\/td>\n<td>T\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 thay nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb, ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u00e0 \u1edf li\u00ean quan<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Quy \u0111\u1ecbnh m\u1edbi c\u0169ng \u0111\u00e1ng ch\u00fa \u00fd \u1edf ch\u1ed7 ph\u1ea1m vi \u0111\u1ed1i v\u1edbi nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y \u0111\u00e3 \u0111\u01b0\u1ee3c m\u1edf r\u1ed9ng. Theo th\u00f4ng tin \u0111\u01b0\u1ee3c C\u1ed5ng Th\u00f4ng tin \u0111i\u1ec7n t\u1eed t\u1ec9nh V\u0129nh Long t\u1ed5ng h\u1ee3p t\u1eeb Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, kho\u1ea3n l\u1ee3i \u00edch t\u1eeb nh\u00e0 \u1edf do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng x\u00e2y cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb, bao g\u1ed3m \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo, kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">2.3. Th\u00f4ng t\u01b0 87\/2026\/TT-BTC v\u00e0 c\u00e1c \u0111i\u1ec3m HR c\u1ea7n c\u1eadp nh\u1eadt t\u1eeb 01\/07\/2026<\/h3>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh Lu\u1eadt v\u00e0 Ngh\u1ecb \u0111\u1ecbnh, HR c\u1ea7n theo d\u00f5i <a href=\"https:\/\/vanban.chinhphu.vn\/?classid=1&amp;docid=218772&amp;pageid=27160\" target=\"_blank\" rel=\"nofollow noopener\">Th\u00f4ng t\u01b0 87\/2026\/TT-BTC<\/a>. Th\u00f4ng t\u01b0 \u0111\u01b0\u1ee3c B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh ng\u00e0y 30\/06\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2026, quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Thu\u1ebf TNCN, Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/p>\n<p style=\"text-align: justify;\">T\u1eeb g\u00f3c \u0111\u1ed9 v\u1eadn h\u00e0nh HR, c\u00f3 th\u1ec3 t\u1eadp trung v\u00e0o 4 \u0111i\u1ec3m sau:<\/p>\n<ol style=\"text-align: justify;\">\n<li>Kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t \u201cph\u1ee5 c\u1ea5p nh\u00e0 \u1edf\u201d v\u1edbi \u201cti\u1ec1n thu\u00ea nh\u00e0 doanh nghi\u1ec7p tr\u1ea3 thay\u201d.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">T\u00ean g\u1ecdi trong ch\u00ednh s\u00e1ch ch\u01b0a \u0111\u1ee7 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00e1ch t\u00ednh thu\u1ebf. HR c\u1ea7n xem doanh nghi\u1ec7p th\u1ef1c t\u1ebf tr\u1ea3 ti\u1ec1n nh\u01b0 th\u1ebf n\u00e0o, ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn l\u1ee3i \u00edch d\u01b0\u1edbi h\u00ecnh th\u1ee9c n\u00e0o.<\/p>\n<ol style=\"text-align: justify;\" start=\"2\">\n<li>Nh\u1edb gi\u1edbi h\u1ea1n 15% khi doanh nghi\u1ec7p tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 g\u00e2y nh\u1ea7m nh\u1ea5t khi t\u00ednh payroll. 15% \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo, kh\u00f4ng ph\u1ea3i \u0111\u01a1n gi\u1ea3n l\u1ea5y 15% l\u01b0\u01a1ng c\u01a1 b\u1ea3n.<\/p>\n<ol style=\"text-align: justify;\" start=\"3\">\n<li>Ph\u00e2n bi\u1ec7t nh\u00e0 doanh nghi\u1ec7p x\u00e2y v\u1edbi nh\u00e0 doanh nghi\u1ec7p thu\u00ea.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p x\u00e2y nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u01a1n v\u1ecb, kho\u1ea3n l\u1ee3i \u00edch nh\u00e0 \u1edf theo quy \u0111\u1ecbnh kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf, bao g\u1ed3m \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 k\u00e8m theo. N\u1ebfu doanh nghi\u1ec7p tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0 th\u00ec \u00e1p d\u1ee5ng gi\u1edbi h\u1ea1n 15%.<\/p>\n<ol style=\"text-align: justify;\" start=\"4\">\n<li>R\u00e0 so\u00e1t l\u1ea1i ch\u00ednh s\u00e1ch l\u01b0\u01a1ng Net.<\/li>\n<\/ol>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 nh\u00e2n s\u1ef1 nh\u1eadn l\u01b0\u01a1ng Net v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n nh\u00e0 ho\u1eb7c c\u00e1c kho\u1ea3n doanh nghi\u1ec7p tr\u1ea3 thay, HR c\u1ea7n ki\u1ec3m tra l\u1ea1i c\u00f4ng th\u1ee9c quy \u0111\u1ed5i thu nh\u1eadp theo quy \u0111\u1ecbnh m\u1edbi. Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1ch x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u201cti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d v\u00e0 ti\u1ec1n thu\u00ea nh\u00e0 trong qu\u00e1 tr\u00ecnh quy \u0111\u1ed5i.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 m\u1eb7t qu\u1ea3n tr\u1ecb, \u0111\u00e2y kh\u00f4ng ch\u1ec9 l\u00e0 v\u1ea5n \u0111\u1ec1 c\u1ee7a ri\u00eang Payroll. Khi ch\u00ednh s\u00e1ch nh\u00e0 \u1edf \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf kh\u00f4ng r\u00f5 r\u00e0ng, sai l\u1ec7ch c\u00f3 th\u1ec3 k\u00e9o theo vi\u1ec7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng, d\u1eef li\u1ec7u thu\u1ebf, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n. V\u00ec v\u1eady, HR n\u00ean r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i nh\u00e0 \u1edf theo c\u00f9ng m\u1ed9t quy tr\u00ecnh: thi\u1ebft k\u1ebf ch\u00ednh s\u00e1ch \u2192 quy \u0111\u1ecbnh trong h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 \u2192 ph\u00e2n lo\u1ea1i tr\u00ean payroll \u2192 t\u00ednh TNCN \u2192 ki\u1ec3m tra v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb.<\/p>\n<h2 style=\"text-align: justify;\">3. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf th\u01b0\u1eddng g\u1eb7p v\u00e0 c\u00e1ch x\u1eed l\u00fd thu\u1ebf TNCN<\/h2>\n<p style=\"text-align: justify;\">Theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n. Ri\u00eang ti\u1ec1n nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 k\u00e8m theo \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh ri\u00eang t\u1ea1i \u0111i\u1ec3m h kho\u1ea3n 2 \u0110i\u1ec1u 8.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, khi x\u1eed l\u00fd ch\u00ednh s\u00e1ch nh\u00e0 \u1edf, HR n\u00ean x\u00e1c \u0111\u1ecbnh theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p sau.<\/p>\n<h3 style=\"text-align: justify;\">3.1. Doanh nghi\u1ec7p tr\u1ea3 ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng cho nh\u00e2n vi\u00ean<\/h3>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p tr\u1ea3 m\u1ed9t kho\u1ea3n ti\u1ec1n c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1edbi t\u00ean g\u1ecdi nh\u01b0 \u201cph\u1ee5 c\u1ea5p nh\u00e0 \u1edf\u201d, \u201ch\u1ed7 tr\u1ee3 ti\u1ec1n thu\u00ea nh\u00e0\u201d ho\u1eb7c \u201chousing allowance\u201d, HR kh\u00f4ng n\u00ean m\u1eb7c \u0111\u1ecbnh \u0111\u00e2y l\u00e0 kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c d\u01b0\u1edbi h\u00ecnh th\u1ee9c b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n thu\u1ed9c ph\u1ea1m vi thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng. \u0110\u1ed3ng th\u1eddi, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p v\u00e0 thu nh\u1eadp kh\u00e1c v\u1ec1 nguy\u00ean t\u1eafc c\u0169ng thu\u1ed9c thu nh\u1eadp ch\u1ecbu thu\u1ebf, tr\u1eeb nh\u1eefng kho\u1ea3n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh l\u00e0 kh\u00f4ng t\u00ednh thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, n\u1ebfu doanh nghi\u1ec7p chuy\u1ec3n tr\u1ef1c ti\u1ebfp m\u1ed9t kho\u1ea3n ti\u1ec1n c\u1ed1 \u0111\u1ecbnh v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 chi tr\u1ea3 ti\u1ec1n nh\u00e0, HR c\u1ea7n ph\u00e2n bi\u1ec7t kho\u1ea3n n\u00e0y v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">L\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean: 30 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p quy \u0111\u1ecbnh th\u00eam \u201cph\u1ee5 c\u1ea5p nh\u00e0 \u1edf\u201d: 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u01b0\u1ee3c tr\u1ea3 tr\u1ef1c ti\u1ebfp c\u00f9ng b\u1ea3ng l\u01b0\u01a1ng v\u00e0 nh\u00e2n vi\u00ean t\u1ef1 s\u1eed d\u1ee5ng \u0111\u1ec3 thu\u00ea nh\u00e0.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, HR kh\u00f4ng n\u00ean \u00e1p d\u1ee5ng m\u00e1y m\u00f3c quy t\u1eafc \u201cti\u1ec1n nh\u00e0 t\u1ed1i \u0111a 15% m\u1edbi t\u00ednh thu\u1ebf\u201d. Quy \u0111\u1ecbnh 15% t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 k\u00e8m theo do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 thay.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, khi x\u00e2y d\u1ef1ng b\u1ea3ng l\u01b0\u01a1ng, HR n\u00ean th\u1ec3 hi\u1ec7n r\u00f5 b\u1ea3n ch\u1ea5t kho\u1ea3n chi: \u0111\u00e2y l\u00e0 ph\u1ee5 c\u1ea5p tr\u1ea3 b\u1eb1ng ti\u1ec1n hay kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0 doanh nghi\u1ec7p tr\u1ea3 thay. C\u00e1ch ph\u00e2n lo\u1ea1i n\u00e0y gi\u00fap tr\u00e1nh t\u00ecnh tr\u1ea1ng c\u00f9ng m\u1ed9t ch\u00ednh s\u00e1ch nh\u01b0ng m\u1ed7i k\u1ef3 l\u01b0\u01a1ng l\u1ea1i \u0111\u01b0\u1ee3c x\u1eed l\u00fd thu\u1ebf kh\u00e1c nhau.<\/p>\n<h3 style=\"text-align: justify;\">3.2. Doanh nghi\u1ec7p thu\u00ea nh\u00e0 v\u00e0 thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho ch\u1ee7 nh\u00e0<\/h3>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi chuy\u00ean gia, qu\u1ea3n l\u00fd c\u1ea5p cao ho\u1eb7c nh\u00e2n s\u1ef1 \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n \u0111\u1ebfn l\u00e0m vi\u1ec7c t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng kh\u00e1c.<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu doanh nghi\u1ec7p thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0, kho\u1ea3n ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf doanh nghi\u1ec7p tr\u1ea3 thay nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb, ch\u01b0a bao g\u1ed3m ti\u1ec1n thu\u00ea nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 k\u00e8m theo.<\/p>\n<p style=\"text-align: justify;\">C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n:<\/p>\n<p style=\"text-align: justify;\">Kho\u1ea3n nh\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf = M\u1ee9c th\u1ea5p h\u01a1n gi\u1eefa:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">S\u1ed1 ti\u1ec1n doanh nghi\u1ec7p th\u1ef1c t\u1ebf tr\u1ea3 thay; ho\u1eb7c<\/li>\n<li aria-level=\"1\">15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb, ch\u01b0a bao g\u1ed3m ti\u1ec1n nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 k\u00e8m theo.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5, nh\u00e2n vi\u00ean c\u00f3 t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u01b0\u1edbc khi t\u00ednh ti\u1ec1n nh\u00e0 l\u00e0 40 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Doanh nghi\u1ec7p tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0 8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p style=\"text-align: justify;\">M\u1ee9c gi\u1edbi h\u1ea1n:<\/p>\n<p style=\"text-align: justify;\">40 tri\u1ec7u \u00d7 15% = 6 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">Do doanh nghi\u1ec7p th\u1ef1c t\u1ebf tr\u1ea3 8 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng m\u1ee9c t\u00ednh theo gi\u1edbi h\u1ea1n ch\u1ec9 l\u00e0 6 tri\u1ec7u \u0111\u1ed3ng, kho\u1ea3n \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n nh\u00e0 l\u00e0 6 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu doanh nghi\u1ec7p ch\u1ec9 tr\u1ea3 thay 5 tri\u1ec7u \u0111\u1ed3ng th\u00ec kho\u1ea3n t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 5 tri\u1ec7u \u0111\u1ed3ng, v\u00ec s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 th\u1ea5p h\u01a1n m\u1ee9c 15%.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m HR c\u1ea7n l\u01b0u \u00fd l\u00e0 15% kh\u00f4ng ph\u1ea3i m\u1ee9c tr\u1ea7n ti\u1ec1n doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e9p h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf. Doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 cao h\u01a1n; 15% l\u00e0 gi\u1edbi h\u1ea1n d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ph\u1ea7n ti\u1ec1n nh\u00e0 \u0111\u01b0a v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 thay.<\/p>\n<p style=\"text-align: justify;\">V\u1ec1 h\u1ed3 s\u01a1, HR n\u00ean l\u01b0u tr\u1eef th\u1ed1ng nh\u1ea5t h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0, th\u1ecfa thu\u1eadn ho\u1eb7c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3, ch\u1ee9ng t\u1eeb thanh to\u00e1n v\u00e0 d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng. Vi\u1ec7c n\u00e0y \u0111\u1eb7c bi\u1ec7t quan tr\u1ecdng v\u1edbi c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c \u00e1p d\u1ee5ng cho nh\u00f3m qu\u1ea3n l\u00fd, chuy\u00ean gia.<\/p>\n<h3 style=\"text-align: justify;\">3.3. Doanh nghi\u1ec7p h\u1ed7 tr\u1ee3 ti\u1ec1n nh\u00e0 cho chuy\u00ean gia, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i<\/h3>\n<p style=\"text-align: justify;\">Chuy\u00ean gia ho\u1eb7c ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i th\u01b0\u1eddng \u0111\u01b0\u1ee3c doanh nghi\u1ec7p \u0111\u01b0a v\u00e0o g\u00f3i \u0111\u00e3i ng\u1ed9 m\u1ed9t kho\u1ea3n h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf. Tuy nhi\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng l\u00e0 chuy\u00ean gia ho\u1eb7c ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ti\u1ec1n nh\u00e0 m\u1eb7c nhi\u00ean \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN.<\/p>\n<p style=\"text-align: justify;\">HR c\u1ea7n x\u00e1c \u0111\u1ecbnh b\u1ea3n ch\u1ea5t kho\u1ea3n h\u1ed7 tr\u1ee3 v\u00e0 c\u00e1ch doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n chi tr\u1ea3. N\u1ebfu doanh nghi\u1ec7p tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0, ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 k\u00e8m theo cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec v\u1eabn \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo s\u1ed1 th\u1ef1c t\u1ebf tr\u1ea3 thay nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% theo quy \u0111\u1ecbnh.<\/p>\n<p style=\"text-align: justify;\">\u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd khi doanh nghi\u1ec7p tuy\u1ec3n chuy\u00ean gia n\u01b0\u1edbc ngo\u00e0i theo g\u00f3i Net Salary. N\u1ebfu h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn m\u1ed9t m\u1ee9c thu nh\u1eadp sau thu\u1ebf v\u00e0 doanh nghi\u1ec7p \u0111\u1ed3ng th\u1eddi ch\u1ecbu chi ph\u00ed nh\u00e0 \u1edf, HR c\u1ea7n \u0111\u01b0a c\u1ea3 ch\u00ednh s\u00e1ch ti\u1ec1n nh\u00e0 v\u00e0o m\u00f4 h\u00ecnh t\u00ednh l\u01b0\u01a1ng, thay v\u00ec x\u1eed l\u00fd nh\u01b0 m\u1ed9t kho\u1ea3n ph\u00fac l\u1ee3i \u0111\u1ed9c l\u1eadp.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t sai s\u00f3t th\u01b0\u1eddng g\u1eb7p l\u00e0 HR ch\u1ec9 ki\u1ec3m tra m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n khi t\u00ednh thu\u1ebf cho chuy\u00ean gia, nh\u01b0ng b\u1ecf qua c\u00e1c l\u1ee3i \u00edch doanh nghi\u1ec7p tr\u1ea3 thay. Trong khi \u0111\u00f3, quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng bao qu\u00e1t c\u1ea3 c\u00e1c kho\u1ea3n l\u1ee3i \u00edch b\u1eb1ng ti\u1ec1n ho\u1eb7c kh\u00f4ng b\u1eb1ng ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c.<\/p>\n<p style=\"text-align: justify;\">Do \u0111\u00f3, khi x\u00e2y d\u1ef1ng offer cho chuy\u00ean gia ho\u1eb7c ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, doanh nghi\u1ec7p n\u00ean x\u00e1c \u0111\u1ecbnh r\u00f5 ngay t\u1eeb \u0111\u1ea7u:<\/p>\n<ul style=\"text-align: justify;\">\n<li aria-level=\"1\">M\u1ee9c l\u01b0\u01a1ng Gross ho\u1eb7c Net.<\/li>\n<li aria-level=\"1\">Kho\u1ea3n h\u1ed7 tr\u1ee3\/chi tr\u1ea3 ti\u1ec1n nh\u00e0.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p hay ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ee9ng t\u00ean h\u1ee3p \u0111\u1ed3ng thu\u00ea.<\/li>\n<li aria-level=\"1\">Doanh nghi\u1ec7p thanh to\u00e1n tr\u1ef1c ti\u1ebfp hay tr\u1ea3 ti\u1ec1n cho nh\u00e2n vi\u00ean.<\/li>\n<li aria-level=\"1\">Ti\u1ec1n \u0111i\u1ec7n, n\u01b0\u1edbc v\u00e0 d\u1ecbch v\u1ee5 \u0111i k\u00e8m do b\u00ean n\u00e0o chi tr\u1ea3.<\/li>\n<li aria-level=\"1\">C\u00e1ch x\u1eed l\u00fd thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi t\u1eebng kho\u1ea3n.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1ch l\u00e0m n\u00e0y gi\u00fap HR tr\u00e1nh ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i b\u1ea3ng l\u01b0\u01a1ng khi ph\u00e1t sinh quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">3.4. Ti\u1ec1n nh\u00e0 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c offer letter<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi ch\u00ednh s\u00e1ch nh\u00e0 \u1edf, vi\u1ec7c ghi r\u00f5 \u0111i\u1ec1u kho\u1ea3n ngay t\u1eeb h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c offer letter gi\u00fap HR ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n qu\u00e1 tr\u00ecnh t\u00ednh l\u01b0\u01a1ng.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p n\u00ean x\u00e1c \u0111\u1ecbnh r\u00f5 kho\u1ea3n h\u1ed7 tr\u1ee3 l\u00e0 ph\u1ee5 c\u1ea5p tr\u1ea3 b\u1eb1ng ti\u1ec1n hay doanh nghi\u1ec7p tr\u1ea3 thay ti\u1ec1n thu\u00ea nh\u00e0. Kh\u00f4ng n\u00ean ch\u1ec9 ghi chung chung nh\u01b0 \u201cnh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng\u201d n\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh c\u00e1ch th\u1ee9c chi tr\u1ea3.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t ch\u00ednh s\u00e1ch r\u00f5 r\u00e0ng n\u00ean th\u1ec3 hi\u1ec7n t\u1ed1i thi\u1ec3u:<\/p>\n<table>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>N\u1ed9i dung<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>N\u00ean quy \u0111\u1ecbnh r\u00f5<\/strong><\/td>\n<\/tr>\n<tr>\n<td>M\u1ee9c h\u1ed7 tr\u1ee3<\/td>\n<td>S\u1ed1 ti\u1ec1n ho\u1eb7c m\u1ee9c h\u1ed7 tr\u1ee3 theo ch\u00ednh s\u00e1ch<\/td>\n<\/tr>\n<tr>\n<td>H\u00ecnh th\u1ee9c<\/td>\n<td>Tr\u1ea3 c\u00f9ng l\u01b0\u01a1ng ho\u1eb7c doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n thu\u00ea<\/td>\n<\/tr>\n<tr>\n<td>\u0110\u1ed1i t\u01b0\u1ee3ng<\/td>\n<td>Ch\u1ee9c danh\/nh\u00f3m nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/td>\n<\/tr>\n<tr>\n<td>Th\u1eddi gian<\/td>\n<td>Th\u1eddi \u0111i\u1ec3m b\u1eaft \u0111\u1ea7u, k\u1ebft th\u00fac ho\u1eb7c \u0111i\u1ec1u ki\u1ec7n ch\u1ea5m d\u1ee9t<\/td>\n<\/tr>\n<tr>\n<td>Chi ph\u00ed li\u00ean quan<\/td>\n<td>Ti\u1ec1n thu\u00ea, \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 \u0111i k\u00e8m n\u1ebfu c\u00f3<\/td>\n<\/tr>\n<tr>\n<td>Thu\u1ebf TNCN<\/td>\n<td>Nguy\u00ean t\u1eafc x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng ph\u1ea3i th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1ch doanh nghi\u1ec7p th\u1ef1c t\u1ebf chi tr\u1ea3. V\u00ed d\u1ee5, h\u1ee3p \u0111\u1ed3ng ghi \u0111\u00e2y l\u00e0 ph\u1ee5 c\u1ea5p 5 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng th\u1ef1c t\u1ebf doanh nghi\u1ec7p l\u1ea1i k\u00fd h\u1ee3p \u0111\u1ed3ng thu\u00ea c\u0103n h\u1ed9 v\u00e0 thanh to\u00e1n tr\u1ef1c ti\u1ebfp cho ch\u1ee7 nh\u00e0. Khi \u0111\u00f3, HR c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1ch ph\u00e2n lo\u1ea1i x\u1eed l\u00fd tr\u00ean payroll \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m d\u1eef li\u1ec7u ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t giao d\u1ecbch.<\/p>\n<p style=\"text-align: justify;\">V\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u nh\u00f3m ph\u00fac l\u1ee3i, vi\u1ec7c chu\u1ea9n h\u00f3a \u0111i\u1ec1u kho\u1ea3n ngay t\u1eeb \u0111\u1ea7u c\u0169ng gi\u00fap gi\u1ea3m tranh lu\u1eadn gi\u1eefa HR, Payroll, k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<h3 style=\"text-align: justify;\">3.5. \u201cTi\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d v\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng Net<\/h3>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi nh\u00e2n vi\u00ean nh\u1eadn l\u01b0\u01a1ng Net, doanh nghi\u1ec7p cam k\u1ebft ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn m\u1ed9t m\u1ee9c thu nh\u1eadp sau khi \u0111\u00e3 x\u1eed l\u00fd c\u00e1c kho\u1ea3n thu\u1ebf theo th\u1ecfa thu\u1eadn. V\u00ec v\u1eady, vi\u1ec7c c\u00f3 th\u00eam ti\u1ec1n nh\u00e0 ho\u1eb7c c\u00e1c kho\u1ea3n doanh nghi\u1ec7p tr\u1ea3 thay c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn c\u00e1ch quy \u0111\u1ed5i thu nh\u1eadp \u0111\u1ec3 t\u00ednh thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP quy \u0111\u1ecbnh tr\u01b0\u1eddng h\u1ee3p t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n tr\u1ea3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng kh\u00f4ng bao g\u1ed3m thu\u1ebf TNCN, th\u00ec ph\u1ea3i quy \u0111\u1ed5i thu nh\u1eadp kh\u00f4ng bao g\u1ed3m thu\u1ebf th\u00e0nh thu nh\u1eadp t\u00ednh thu\u1ebf. Trong c\u00f4ng th\u1ee9c n\u00e0y, n\u1ebfu ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch \u201cti\u1ec1n thu\u1ebf gi\u1ea3 \u0111\u1ecbnh\u201d ho\u1eb7c \u201cti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo quy \u0111\u1ecbnh ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 ti\u1ec1n thu\u00ea nh\u00e0 do doanh nghi\u1ec7p tr\u1ea3 thay, ti\u1ec1n thu\u00ea nh\u00e0 \u0111\u01b0a v\u00e0o c\u0103n c\u1ee9 quy \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo s\u1ed1 th\u1ef1c tr\u1ea3 nh\u01b0ng kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 15% t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb, ch\u01b0a bao g\u1ed3m ti\u1ec1n nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc, d\u1ecbch v\u1ee5 k\u00e8m theo v\u00e0 \u201cti\u1ec1n nh\u00e0 gi\u1ea3 \u0111\u1ecbnh\u201d n\u1ebfu c\u00f3.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi HR, kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i t\u1ef1 t\u00ednh th\u1ee7 c\u00f4ng to\u00e0n b\u1ed9 c\u00f4ng th\u1ee9c quy \u0111\u1ed5i. \u0110i\u1ec1u quan tr\u1ecdng h\u01a1n l\u00e0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh \u0111\u00fang:<\/p>\n<p style=\"text-align: justify;\">L\u01b0\u01a1ng Net \u2192 c\u00e1c kho\u1ea3n doanh nghi\u1ec7p tr\u1ea3 thay \u2192 ti\u1ec1n nh\u00e0 th\u1ef1c t\u1ebf \u2192 gi\u1edbi h\u1ea1n 15% \u2192 thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 quy \u0111\u1ed5i \u2192 thu\u1ebf TNCN.<\/p>\n<p style=\"text-align: justify;\">Khi ch\u00ednh s\u00e1ch l\u01b0\u01a1ng Net c\u00f3 nhi\u1ec1u th\u00e0nh ph\u1ea7n, doanh nghi\u1ec7p n\u00ean chu\u1ea9n h\u00f3a c\u00f4ng th\u1ee9c t\u00ednh, ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u tr\u00ean h\u1ec7 th\u1ed1ng payroll \u0111\u1ec3 tr\u00e1nh sai l\u1ec7ch gi\u1eefa th\u1ecfa thu\u1eadn v\u1edbi nh\u00e2n vi\u00ean v\u00e0 s\u1ed1 li\u1ec7u k\u00ea khai thu\u1ebf.<\/p>\n<h2 style=\"text-align: justify;\">4. Doanh nghi\u1ec7p n\u00ean qu\u1ea3n l\u00fd ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ec3 h\u1ea1n ch\u1ebf r\u1ee7i ro thu\u1ebf?<\/h2>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh vi\u1ec7c n\u1eafm \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd ph\u1ee5 c\u1ea5p ngay t\u1eeb \u0111\u1ea7u v\u00e0 \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 gi\u1ea3m thi\u1ec3u sai s\u00f3t trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-52822\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/07\/phu-cap-nha-o-co-tinh-thue-tncn-khong-2.png\" alt=\"ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf c\u00f3 t\u00ednh thu\u1ebf tncn\" width=\"800\" height=\"500\" srcset=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/07\/phu-cap-nha-o-co-tinh-thue-tncn-khong-2.png 800w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/07\/phu-cap-nha-o-co-tinh-thue-tncn-khong-2-768x480.png 768w, https:\/\/lacviet.vn\/wp-content\/uploads\/2026\/07\/phu-cap-nha-o-co-tinh-thue-tncn-khong-2-18x12.png 18w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h3 style=\"text-align: justify;\">4.1 X\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch ph\u1ee5 c\u1ea5p minh b\u1ea1ch ngay t\u1eeb \u0111\u1ea7u<\/h3>\n<p style=\"text-align: justify;\">M\u1ed9t ch\u00ednh s\u00e1ch ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng b\u00e0i b\u1ea3n s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh th\u1ed1ng nh\u1ea5t trong to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh t\u1eeb tuy\u1ec3n d\u1ee5ng, k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ebfn t\u00ednh l\u01b0\u01a1ng v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u00e2y c\u0169ng l\u00e0 c\u0103n c\u1ee9 quan tr\u1ecdng \u0111\u1ec3 HR gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan thu\u1ebf khi ph\u00e1t sinh ki\u1ec3m tra.<\/p>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc h\u1ebft, doanh nghi\u1ec7p n\u00ean quy \u0111\u1ecbnh r\u00f5 n\u1ed9i dung v\u1ec1 ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf trong quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c quy ch\u1ebf ph\u00fac l\u1ee3i. Ch\u00ednh s\u00e1ch c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, m\u1ee9c h\u1ed7 tr\u1ee3, h\u00ecnh th\u1ee9c chi tr\u1ea3, th\u1eddi \u0111i\u1ec3m thanh to\u00e1n. Khi m\u1ecdi ti\u00eau ch\u00ed \u0111\u1ec1u \u0111\u01b0\u1ee3c v\u0103n b\u1ea3n h\u00f3a, HR s\u1ebd h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng \u00e1p d\u1ee5ng kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t gi\u1eefa c\u00e1c ph\u00f2ng ban ho\u1eb7c c\u00e1c nh\u00f3m lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">Song song \u0111\u00f3, m\u1ed7i kho\u1ea3n chi n\u00ean c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng minh nh\u01b0 quy\u1ebft \u0111\u1ecbnh ban h\u00e0nh ch\u00ednh s\u00e1ch, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy\u1ebft \u0111\u1ecbnh h\u01b0\u1edfng ph\u1ee5 c\u1ea5p ho\u1eb7c c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan n\u1ebfu doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n thu\u00ea nh\u00e0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf gi\u00fap doanh nghi\u1ec7p ch\u1ee9ng minh t\u00ednh h\u1ee3p ph\u00e1p c\u1ee7a kho\u1ea3n chi v\u00e0 thu\u1eadn l\u1ee3i h\u01a1n khi quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 b\u1ed5 sung ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf tr\u00ean b\u1ea3ng l\u01b0\u01a1ng m\u00e0 ch\u01b0a c\u1eadp nh\u1eadt trong quy ch\u1ebf n\u1ed9i b\u1ed9 ho\u1eb7c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. \u0110i\u1ec1u n\u00e0y c\u00f3 th\u1ec3 khi\u1ebfn vi\u1ec7c gi\u1ea3i tr\u00ecnh tr\u1edf n\u00ean ph\u1ee9c t\u1ea1p khi c\u01a1 quan thu\u1ebf y\u00eau c\u1ea7u l\u00e0m r\u00f5 c\u0103n c\u1ee9 chi tr\u1ea3.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, HR c\u0169ng n\u00ean \u0111\u1ecbnh k\u1ef3 r\u00e0 so\u00e1t ch\u00ednh s\u00e1ch \u0111\u1ec3 k\u1ecbp th\u1eddi c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng v\u00e0 thu\u1ebf. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u1ea7n thi\u1ebft \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, nhi\u1ec1u chi nh\u00e1nh ho\u1eb7c th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i.<\/p>\n<h3 style=\"text-align: justify;\">4.2 T\u1ef1 \u0111\u1ed9ng h\u00f3a t\u00ednh l\u01b0\u01a1ng v\u00e0 thu\u1ebf gi\u00fap HR gi\u1ea3m sai s\u00f3t<\/h3>\n<p style=\"text-align: justify;\">Vi\u1ec7c qu\u1ea3n l\u00fd ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf b\u1eb1ng b\u1ea3ng t\u00ednh Excel v\u1eabn kh\u00e1 ph\u1ed5 bi\u1ebfn t\u1ea1i nhi\u1ec1u doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf. Tuy nhi\u00ean, khi s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean t\u0103ng l\u00ean ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u lo\u1ea1i ph\u1ee5 c\u1ea5p kh\u00e1c nhau, ph\u01b0\u01a1ng ph\u00e1p n\u00e0y d\u1ec5 b\u1ed9c l\u1ed9 nhi\u1ec1u h\u1ea1n ch\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Ch\u1ec9 c\u1ea7n m\u1ed9t c\u00f4ng th\u1ee9c t\u00ednh sai ho\u1eb7c c\u1eadp nh\u1eadt ch\u01b0a k\u1ecbp th\u1eddi quy \u0111\u1ecbnh m\u1edbi v\u1ec1 thu\u1ebf TNCN c\u0169ng c\u00f3 th\u1ec3 l\u00e0m sai to\u00e0n b\u1ed9 b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a h\u00e0ng tr\u0103m nh\u00e2n vi\u00ean. B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c truy xu\u1ea5t l\u1ecbch s\u1eed thay \u0111\u1ed5i, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u ho\u1eb7c ki\u1ec3m tra h\u1ed3 s\u01a1 c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean c\u0169ng m\u1ea5t nhi\u1ec1u th\u1eddi gian, ti\u1ec1m \u1ea9n nguy c\u01a1 sai s\u00f3t.<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f3 quy m\u00f4 l\u1edbn ho\u1eb7c th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i, vi\u1ec7c \u1ee9ng d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 gi\u00fap HR ti\u1ebft ki\u1ec7m \u0111\u00e1ng k\u1ec3 th\u1eddi gian x\u1eed l\u00fd nghi\u1ec7p v\u1ee5. H\u1ec7 th\u1ed1ng c\u00f3 th\u1ec3 t\u1ef1 \u0111\u1ed9ng ph\u00e2n lo\u1ea1i t\u1eebng kho\u1ea3n thu nh\u1eadp, x\u00e1c \u0111\u1ecbnh kho\u1ea3n ch\u1ecbu thu\u1ebf theo quy \u0111\u1ecbnh, t\u00ednh thu\u1ebf TNCN, qu\u1ea3n l\u00fd ph\u1ee5 c\u1ea5p v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u t\u1eadp trung. \u0110i\u1ec1u n\u00e0y kh\u00f4ng ch\u1ec9 gi\u1ea3m kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ee7 c\u00f4ng m\u00e0 c\u00f2n n\u00e2ng cao t\u00ednh ch\u00ednh x\u00e1c trong m\u1ed7i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng.<\/p>\n<p style=\"text-align: justify;\">Gi\u1ea3i ph\u00e1p L\u1ea1c Vi\u1ec7t SureHCS l\u00e0 m\u1ed9t trong nh\u1eefng n\u1ec1n t\u1ea3ng qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 t\u00edch h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 c\u00e1c nghi\u1ec7p v\u1ee5 v\u1ec1 l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng. Theo t\u00e0i li\u1ec7u gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, SureHCS cho ph\u00e9p doanh nghi\u1ec7p qu\u1ea3n l\u00fd H\u1ed3 s\u01a1 l\u01b0\u01a1ng &#8211; Ph\u1ee5 c\u1ea5p, t\u1ef1 \u0111\u1ed9ng t\u00ednh L\u01b0\u01a1ng &#8211; Th\u01b0\u1edfng, \u0111\u1ed3ng th\u1eddi h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd B\u1ea3o hi\u1ec3m &amp; Thu\u1ebf TNCN theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. H\u1ec7 th\u1ed1ng c\u0169ng h\u1ed7 tr\u1ee3 xu\u1ea5t b\u00e1o c\u00e1o ph\u1ee5c v\u1ee5 \u0111\u1ed1i so\u00e1t, quy\u1ebft to\u00e1n, ki\u1ec3m tra d\u1eef li\u1ec7u nhanh ch\u00f3ng, gi\u00fap HR gi\u1ea3m \u0111\u00e1ng k\u1ec3 r\u1ee7i ro trong qu\u00e1 tr\u00ecnh t\u00ednh l\u01b0\u01a1ng v\u00e0 k\u00ea khai thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47583\" class=\"elementor elementor-47583\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-460c65d e-flex e-con-boxed e-con e-parent\" data-id=\"460c65d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6df9337 elementor-widget elementor-widget-spacer\" data-id=\"6df9337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be280ce elementor-widget elementor-widget-text-editor\" data-id=\"be280ce\" data-element_type=\"widget\" data-e-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\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">L\u1ea0C VI\u1ec6T SUREHCS &#8211; QU\u1ea2N TR\u1eca NH\u00c2N S\u1ef0 TI\u1ec0N L\u01af\u01a0NG C&amp;B, T\u00d9Y CH\u1ec8NH CHUY\u00caN S\u00c2U CHO DOANH NGHI\u1ec6P L\u1edaN<\/strong><\/p><\/div><p style=\"text-align: justify;\">L\u1ea1c Vi\u1ec7t SureHCS l\u00e0 ph\u1ea7n m\u1ec1m HRM qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi L\u1ea1c Vi\u1ec7t \u2013 \u0111\u01a1n v\u1ecb h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u1edbi ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf nh\u01b0 CMMI Level\u202f3, ISO 9001:2015 v\u00e0 ISO 27001:2013.<\/p><p style=\"text-align: justify;\">SureHCS kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng c\u00e1c nghi\u1ec7p v\u1ee5 nh\u00e2n s\u1ef1 ti\u00eau chu\u1ea9n, m\u00e0 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c b\u00e0i to\u00e1n nh\u00e2n s\u1ef1 \u2013 C&amp;B \u2013 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p, quy m\u00f4 l\u1edbn, \u0111a c\u00f4ng ty, \u0111a ng\u00e0nh, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n, nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t, logistics, h\u00e0ng kh\u00f4ng, kh\u00e1ch s\u1ea1n, th\u01b0\u01a1ng m\u1ea1i \u2013 d\u1ecbch v\u1ee5.<\/p><p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c tri\u1ec3n khai linh ho\u1ea1t On-premise ho\u1eb7c theo m\u00f4 h\u00ecnh t\u00f9y ch\u1ec9nh chuy\u00ean s\u00e2u, gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh nh\u00e2n s\u1ef1 \u2013 ch\u1ea5m c\u00f4ng \u2013 t\u00ednh l\u01b0\u01a1ng \u2013 ph\u00fac l\u1ee3i \u2013 b\u1ea3o hi\u1ec3m, thay th\u1ebf ho\u00e0n to\u00e0n vi\u1ec7c qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng b\u1eb1ng Excel r\u1eddi r\u1ea1c.<\/p><p style=\"text-align: justify;\"><b>C\u00e1c ph\u00e2n h\u1ec7 c\u1ed1t l\u00f5i c\u1ee7a ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS:<\/b><\/p><ul><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><em><span style=\"text-decoration: underline;\"><b>Ph\u00e2n h\u1ec7 Tuy\u1ec3n d\u1ee5ng \u2013 \u0110\u00e0o t\u1ea1o:<\/b><\/span><\/em><span style=\"font-weight: 400;\"> Qu\u1ea3n l\u00fd xuy\u00ean su\u1ed1t tuy\u1ec3n d\u1ee5ng, h\u1ed9i nh\u1eadp \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1, h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng Talent Pipeline cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><em><span style=\"text-decoration: underline;\">C\u1ed5ng th\u00f4ng tin &amp; Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> L\u01b0u tr\u1eef h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 \u0111i\u1ec7n t\u1eed t\u1eadp trung, c\u1ed5ng self-service cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed ngay tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><span style=\"text-decoration: underline;\"><em>Ph\u00e2n h\u1ec7 Ch\u1ea5m c\u00f4ng<\/em><\/span>:<\/b><span style=\"font-weight: 400;\"> Ch\u1ea5m c\u00f4ng \u0111a h\u00ecnh th\u1ee9c (v\u00e2n tay, nh\u1eadn di\u1ec7n khu\u00f4n m\u1eb7t Face ID, GPS, Wifi, online), k\u1ebft n\u1ed1i nhi\u1ec1u lo\u1ea1i m\u00e1y ch\u1ea5m c\u00f4ng, h\u1ed7 tr\u1ee3 ch\u1ea5m c\u00f4ng theo gi\u1edd, theo ca, ca linh ho\u1ea1t cho nh\u00e0 m\u00e1y v\u00e0 kh\u00e1ch s\u1ea1n.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><em><span style=\"text-decoration: underline;\">Ph\u00e2n h\u1ec7 T\u00ednh l\u01b0\u01a1ng &amp; C&amp;B<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> T\u1ef1 \u0111\u1ed9ng t\u00ednh l\u01b0\u01a1ng theo nhi\u1ec1u m\u00f4 h\u00ecnh (gi\u1edd, ca, s\u1ea3n ph\u1ea9m, 3P, KPI hi\u1ec7u su\u1ea5t\u2026), li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng \u2013 hi\u1ec7u su\u1ea5t \u2013 ph\u00fac l\u1ee3i, thay th\u1ebf ho\u00e0n to\u00e0n t\u00ednh l\u01b0\u01a1ng th\u1ee7 c\u00f4ng b\u1eb1ng Excel.<\/span><\/li><li style=\"text-align: justify;\"><b><em><span style=\"text-decoration: underline;\">Ph\u00fac l\u1ee3i \u2013 BHXH \u2013 Chi l\u01b0\u01a1ng<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> Qu\u1ea3n l\u00fd ph\u00fac l\u1ee3i linh ho\u1ea1t, t\u00edch h\u1ee3p\u00a0BHXH online iCare \u0111i\u1ec7n t\u1eed v\u00e0 Bank Hub chi l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng, h\u1ed7 tr\u1ee3 chi tr\u1ea3 \u0111a ti\u1ec1n t\u1ec7 cho doanh nghi\u1ec7p FDI. T\u00edch h\u1ee3p ch\u1eef k\u00fd s\u1ed1 ch\u1ee9ng t\u1eeb thu\u1ebf TNCN, t\u00edch h\u1ee3p k\u00fd s\u1ed1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2669094 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"2669094\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;1&quot;,&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"B\u0103ng chuy\u1ec1n h\u00ecnh \u1ea3nh\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-1.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-11.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-12.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-13.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-14.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-15.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"7 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-2.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"8 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-21.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"9 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-22.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"10 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-23.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"11 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-24.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"12 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-3.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"13 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-31.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"14 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-32.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"15 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-33.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"16 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-34.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"17 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-35.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"18 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-36.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18bc699 elementor-widget elementor-widget-text-editor\" data-id=\"18bc699\" data-element_type=\"widget\" data-e-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\t\t<div><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 QU\u1ea2N TR\u1eca NGU\u1ed2N NH\u00c2N L\u1ef0C<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">L\u1ea1c Vi\u1ec7t \u0111\u00e3 ch\u00ednh th\u1ee9c ra m\u1eaft B\u1ed9 3 tr\u1ee3 l\u00fd AI nh\u00e2n s\u1ef1 t\u00edch h\u1ee3p s\u00e2u v\u00e0o LV SureHCS g\u1ed3m LV-AI.Docs, LV\u2011AI.Resume v\u00e0 LV\u2011AI.Help \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c t\u00e1c v\u1ee5 h\u00e0nh ch\u00ednh, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u n\u00e2ng cao tr\u1ea3i nghi\u1ec7m nh\u00e2n s\u1ef1<\/span><\/p><ul style=\"text-align: justify;\"><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Docs<\/strong>: t\u1ef1 \u0111\u1ed9ng b\u00f3c t\u00e1ch chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb gi\u1ea5y t\u1edd nh\u01b0 CCCD, s\u1ed5 BHXH, b\u1eb1ng c\u1ea5p th\u00e0nh h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt s\u1ed1 chu\u1ea9n h\u00f3a<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Resume<\/strong>: <span style=\"color: #000000;\">t\u1ef1 \u0111\u1ed9ng b\u00f3c t\u00e1ch CV m\u1ecdi \u0111\u1ecbnh d\u1ea1ng, <\/span>ph\u00e2n t\u00edch CV t\u1ef1 \u0111\u1ed9ng, x\u00e2y h\u1ed3 s\u01a1 \u1ee9ng vi\u00ean, t\u00ecm ng\u01b0\u1eddi \u0111\u00fang ti\u00eau ch\u00ed b\u1eb1ng prompt th\u00f4ng minh, khai th\u00e1c d\u1eef li\u1ec7u candidate pool hi\u1ec7u qu\u1ea3\u00a0<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Help<\/strong>: chatbot n\u1ed9i b\u1ed9 h\u1ed7 tr\u1ee3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi HR 24\/7, truy xu\u1ea5t bi\u1ec3u m\u1eabu quy tr\u00ecnh nhanh ch\u00f3ng theo ng\u1eef c\u1ea3nh ng\u01b0\u1eddi d\u00f9ng<\/span><\/li><\/ul><p><iframe title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/oFa6ZfmwEbM?si=t9VPFAvY6KSLKaJJ&amp;start=23\" width=\"900\" height=\"600\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/p><p><span style=\"font-weight: 400;\">SureHCS \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, <\/span><b>t\u1eeb 300 \u2013 tr\u00ean 10.000 nh\u00e2n s\u1ef1<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p <\/span><b>\u0111a c\u00f4ng ty con, \u0111a chi nh\u00e1nh<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, s\u1ea3n xu\u1ea5t, nh\u00e0 m\u00e1y, logistics, h\u00e0ng kh\u00f4ng c\u1ea7n ch\u1ea5m c\u00f4ng \u2013 ph\u00e2n ca \u2013 t\u00ednh l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 C&amp;B \u0111\u1eb7c th\u00f9, c\u1ea7n <\/span><b>t\u00f9y ch\u1ec9nh s\u00e2u theo th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh<a id=\"tuvan\"><\/a><\/b><\/li><li><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 th\u1ee7 c\u00f4ng b\u1eb1ng Excel, nhi\u1ec1u lo\u1ea1i m\u00e1y ch\u1ea5m c\u00f4ng, c\u1ea7n <\/span><b>t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh<\/b><\/li><\/ul><\/div><div style=\"text-align: center;\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cfb3b3c e-con-full e-flex e-con e-child\" data-id=\"cfb3b3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf871a3 elementor-widget elementor-widget-text-editor\" data-id=\"bf871a3\" data-element_type=\"widget\" data-e-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\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI LV SUREHCS<\/strong><\/span><\/p><p style=\"text-align: justify;\"><em>SureHCS \u0111ang \u0111\u01b0\u1ee3c tin d\u00f9ng b\u1edfi nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn v\u00e0 t\u1eadp \u0111o\u00e0n h\u00e0ng \u0111\u1ea7u nh\u01b0: <strong>Coca-Cola, <a href=\"https:\/\/lacviet.vn\/takashimaya-hop-tac-cung-lac-viet-trien-khai-phan-mem-quan-ly-nhan-su\/\">Takashimaya<\/a>, <a href=\"https:\/\/lacviet.vn\/cong-ty-co-phan-det-may-dau-tu-thuong-mai-thanh-cong-chuan-hoa-quan-ly-nhan-su-voi-giai-phap-phan-mem-lv-surehcs\/\">D\u1ec7t May Th\u00e0nh C\u00f4ng<\/a>, Nh\u1ef1a Long Th\u00e0nh, <a href=\"https:\/\/lacviet.vn\/lac-viet-phu-hung-life-dong-hanh-cung-phat-trien\/\">Ph\u00fa H\u01b0ng Life<\/a>, <a href=\"https:\/\/lacviet.vn\/tong-cong-ty-cang-hang-khong-viet-nam-chuyen-doi-so-quan-tri-nhan-su-voi-lv-surehcs\/\">C\u1ea3ng H\u00e0ng Kh\u00f4ng Vi\u1ec7t Nam (ACV)<\/a><\/strong>, <strong><a href=\"https:\/\/lacviet.vn\/long-hau-trien-khai-he-thong-phan-mem-nhan-su-lv-surehcs-toi-uu-quan-tri-but-pha-nang-suat\/\">Khu c\u00f4ng nghi\u1ec7p Long H\u1eadu<\/a><\/strong>, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c T\u1eadp \u0111o\u00e0n SGC<span style=\"font-weight: 400;\">, c\u00f9ng nhi\u1ec1u doanh nghi\u1ec7p FDI trong c\u00e1c l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, logistics, th\u01b0\u01a1ng m\u1ea1i \u2013 d\u1ecbch v\u1ee5.<\/span><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d67626c elementor-widget elementor-widget-text-editor\" data-id=\"d67626c\" data-element_type=\"widget\" data-e-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\t\t<ul style=\"text-align: justify;\"><li style=\"text-align: justify;\" aria-level=\"1\"><strong>Coca-Cola Vi\u1ec7t Nam<\/strong>: Tri\u1ec3n khai h\u1ec7 th\u1ed1ng LV SureHCS \u0111\u1ec3 s\u1ed1 h\u00f3a to\u00e0n di\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 gi\u00fap t\u1eadp \u0111o\u00e0n chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u, t\u1ed1i \u01b0u v\u1eadn h\u00e0nh HR theo m\u00f4 h\u00ecnh qu\u1ed1c t\u1ebf.<\/li><li style=\"text-align: justify;\" aria-level=\"1\"><strong>C\u00f4ng ty D\u1ec7t May Th\u00e0nh C\u00f4ng (TCM)<\/strong>: \u00c1p d\u1ee5ng LV SureHCS \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, l\u01b0\u01a1ng, ph\u00fac l\u1ee3i, ch\u1ea5m c\u00f4ng v\u00e0 h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c cho g\u1ea7n 5.000 nh\u00e2n vi\u00ean tr\u00ean 5 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng \u2013 t\u1eeb d\u1ec7t may, th\u1eddi trang \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li><li style=\"text-align: justify;\" aria-level=\"1\"><strong>T\u1ed5ng C\u00f4ng ty C\u1ea3ng H\u00e0ng Kh\u00f4ng Vi\u1ec7t Nam (ACV)<\/strong>: Tin t\u01b0\u1edfng l\u1ef1a ch\u1ecdn LV SureHCS \u0111\u1ec3 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng nh\u00e2n s\u1ef1 quy m\u00f4 l\u1edbn v\u1edbi h\u01a1n 10.000 nh\u00e2n vi\u00ean, 24 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 b\u00e0i to\u00e1n nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p c\u1ee7a m\u00f4 h\u00ecnh c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc.<\/li><\/ul><blockquote><p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p><p style=\"text-align: center;\"><div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_29_container\" data-token=\"627dc3fcb26b79a57034df57833a22f4\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_nhan-su-surehcs\" data-token=\"627dc3fcb26b79a57034df57833a22f4\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM nh\u00e2n s\u1ef1<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"29\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_29\" id=\"frm_hide_fields_29\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"nhan-su-surehcs\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_29\" name=\"frm_submit_entry_29\" value=\"beaa2c1dec\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/52501\" \/><div id=\"frm_field_267_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l744\" id=\"field_k597l744_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l744\" name=\"item_meta[267]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_268_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c744\" id=\"field_k7d4c744_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c744\" name=\"item_meta[268]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_269_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4744\" id=\"field_qnbh4744_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4744\" name=\"item_meta[269]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_270_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz2\" id=\"field_c6cjz2_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[270]\" id=\"field_c6cjz2\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_271_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d744\" id=\"field_92h0d744_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d744\" name=\"item_meta[271]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_272_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs4\" id=\"field_tidhs4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[272]\" id=\"field_tidhs4\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_273_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c33\" id=\"field_obq9c33_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[273]\" id=\"field_obq9c33\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n&#8230;)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_274_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_vlud3\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_275_container\" class=\"frm_form_field  frm_html_container form-field\"><span style=\"font-size: 12px;\"><em>B\u1eb1ng c\u00e1ch nh\u1ea5n v\u00e0o n\u00fat <strong>G\u1eedi y\u00eau c\u1ea7u<\/strong>, b\u1ea1n \u0111\u00e3 \u0111\u1ed3ng \u00fd v\u1edbi <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\">Ch\u00ednh s\u00e1ch b\u1ea3o m\u1eadt th\u00f4ng tin<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><\/div>\n<div id=\"frm_field_276_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3693db0 elementor-widget elementor-widget-text-editor\" data-id=\"3693db0\" data-element_type=\"widget\" data-e-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\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>V\u00cc SAO DOANH NGHI\u1ec6P N\u00caN CH\u1eccN L\u1ea0C VI\u1ec6C SUREHCS?<\/b><\/span><\/p><ul style=\"text-align: justify;\"><li aria-level=\"1\">T\u00f9y ch\u1ec9nh theo nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf, kh\u00f4ng \u00e1p khu\u00f4n nh\u01b0 ph\u1ea7n m\u1ec1m \u0111\u00f3ng g\u00f3i.<\/li><li aria-level=\"1\">X\u1eed l\u00fd \u0111\u01b0\u1ee3c b\u00e0i to\u00e1n nh\u00e2n s\u1ef1 \u2013 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p m\u00e0 nhi\u1ec1u ph\u1ea7n m\u1ec1m HRM kh\u00e1c kh\u00f4ng \u0111\u00e1p \u1ee9ng.<\/li><li aria-level=\"1\">Am hi\u1ec3u s\u00e2u v\u1eadn h\u00e0nh doanh nghi\u1ec7p Vi\u1ec7t &amp; FDI, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd Vi\u1ec7t Nam (lao \u0111\u1ed9ng, BHXH, thu\u1ebf TNCN).<\/li><li aria-level=\"1\">H\u1ec7 sinh th\u00e1i t\u00edch h\u1ee3p m\u1ea1nh: ch\u1ea5m c\u00f4ng \u2013 l\u01b0\u01a1ng \u2013 ng\u00e2n h\u00e0ng \u2013 BHXH \u2013 h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n t\u1eed.<\/li><\/ul><div style=\"text-align: justify;\"><a class=\"zalo-banner\" href=\"#tuvan\"><img decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/www.surehcs.com\/wp-content\/uploads\/2025\/03\/banner-surehcs-hr-1.gif\" alt=\"gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 SureHCS\" width=\"630\" height=\"420\" \/><\/a><\/div><div style=\"text-align: center;\"><p><b> <strong><a href=\"https:\/\/www.surehcs.com\/quan-tri-nguon-nhan-luc\/?utm_source=lacviet.vn&amp;utm_medium=tinh-nang\" target=\"_blank\" rel=\"nofollow noopener\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/b><\/p><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: <a style=\"text-align: center;\" href=\"mailto:surehcs@lacviet.com.vn\">surehcs@lacviet.com.vn<\/a><\/li><li style=\"text-align: justify;\">Website: <a href=\"https:\/\/lacviet.vn\">https:\/\/lacviet.vn<\/a> | <a href=\"https:\/\/www.surehcs.com\/\" target=\"_blank\" rel=\"noopener\">www.surehcs.com<\/a><\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-99b5104 e-flex e-con-boxed e-con e-parent\" data-id=\"99b5104\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf7c04 elementor-widget elementor-widget-spacer\" data-id=\"4cf7c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p>\n<p style=\"text-align: justify;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111ang trong qu\u00e1 tr\u00ecnh chuy\u1ec3n \u0111\u1ed5i s\u1ed1, vi\u1ec7c \u0111\u1ea7u t\u01b0 m\u1ed9t h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n t\u1ea1o n\u1ec1n t\u1ea3ng \u0111\u1ec3 chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh C&amp;B, n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n tr\u1ecb v\u00e0 gi\u1ea3m chi ph\u00ed v\u1eadn h\u00e0nh trong d\u00e0i h\u1ea1n.<\/p>\n<h3 style=\"text-align: justify;\">4.3 Checklist doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t tr\u01b0\u1edbc m\u1ed7i k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/h3>\n<p style=\"text-align: justify;\">Tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf TNCN, HR n\u00ean d\u00e0nh th\u1eddi gian ki\u1ec3m tra l\u1ea1i to\u00e0n b\u1ed9 d\u1eef li\u1ec7u li\u00ean quan \u0111\u1ebfn ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf nh\u1eb1m h\u1ea1n ch\u1ebf sai s\u00f3t gi\u1ea3m r\u1ee7i ro b\u1ecb truy thu sau n\u00e0y.<\/p>\n<p style=\"text-align: justify;\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu ch\u00ednh s\u00e1ch ph\u1ee5 c\u1ea5p \u0111ang \u00e1p d\u1ee5ng v\u1edbi quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c kho\u1ea3n chi \u0111\u1ec1u c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng. \u0110\u1ed3ng th\u1eddi, c\u1ea7n r\u00e0 so\u00e1t ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ee3p \u0111\u1ed3ng thu\u00ea nh\u00e0 (n\u1ebfu c\u00f3), quy\u1ebft \u0111\u1ecbnh h\u01b0\u1edfng ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m h\u1ed3 s\u01a1 \u0111\u1ea7y \u0111\u1ee7.<\/p>\n<p style=\"text-align: justify;\">M\u1ed9t n\u1ed9i dung quan tr\u1ecdng kh\u00e1c l\u00e0 ki\u1ec3m tra l\u1ea1i vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n thu nh\u1eadp. HR c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c kho\u1ea3n n\u00e0o thu\u1ed9c di\u1ec7n ch\u1ecbu thu\u1ebf, kho\u1ea3n n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh ri\u00eang theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Sau \u0111\u00f3, n\u00ean \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa b\u1ea3ng l\u01b0\u01a1ng, ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n, t\u1edd khai kh\u1ea5u tr\u1eeb, h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n \u0111\u1ec3 ph\u00e1t hi\u1ec7n k\u1ecbp th\u1eddi c\u00e1c ch\u00eanh l\u1ec7ch tr\u01b0\u1edbc khi n\u1ed9p cho c\u01a1 quan thu\u1ebf.<\/p>\n<p style=\"text-align: justify;\">Vi\u1ec7c x\u00e2y d\u1ef1ng quy tr\u00ecnh r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n gi\u1ea3m \u00e1p l\u1ef1c cho b\u1ed9 ph\u1eadn HR trong m\u1ed7i m\u00f9a quy\u1ebft to\u00e1n. \u0110\u00e2y c\u0169ng l\u00e0 gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 \u0111\u1ec3 h\u1ea1n ch\u1ebf c\u00e1c kho\u1ea3n truy thu, x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh, b\u1ea3o \u0111\u1ea3m t\u00ednh minh b\u1ea1ch trong c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p v\u00e0 thu\u1ebf TNCN.<\/p>\n<p style=\"text-align: justify;\">Cu\u1ed1i c\u00f9ng, ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng l\u00e0 c\u00e2u h\u1ecfi m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 chuy\u00ean vi\u00ean HR g\u1eb7p ph\u1ea3i trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch ph\u00fac l\u1ee3i v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf. Tr\u00ean th\u1ef1c t\u1ebf, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf \u0111\u1ec1u ph\u1ea3i t\u00ednh thu\u1ebf. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c chi tr\u1ea3, b\u1ea3n ch\u1ea5t c\u1ee7a kho\u1ea3n h\u1ed7 tr\u1ee3, c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. V\u00ec v\u1eady, doanh nghi\u1ec7p c\u1ea7n th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt, x\u00e2y d\u1ef1ng quy ch\u1ebf chi tr\u1ea3 minh b\u1ea1ch v\u00e0 l\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi h\u1ea1n ch\u1ebf r\u1ee7i ro truy thu ho\u1eb7c x\u1eed ph\u1ea1t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng ph\u1ea3i t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ee5 thu\u1ed9c v\u00e0o h\u00ecnh th\u1ee9c doanh nghi\u1ec7p chi tr\u1ea3, \u0111\u1ed1i t\u01b0\u1ee3ng h\u01b0\u1edfng v\u00e0 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh. Th\u1ef1c t\u1ebf nhi\u1ec1u doanh nghi\u1ec7p \u0111ang b\u1ed5 sung ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":52515,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[142],"tags":[180],"class_list":["post-52501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phuc-loi","tag-phu-cap-nha-o"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/52501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=52501"}],"version-history":[{"count":4,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/52501\/revisions"}],"predecessor-version":[{"id":53085,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/52501\/revisions\/53085"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/52515"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=52501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=52501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=52501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}