{"id":22595,"date":"2026-01-02T09:14:35","date_gmt":"2026-01-02T02:14:35","guid":{"rendered":"https:\/\/base.vn\/blog\/?p=22595"},"modified":"2026-01-02T09:14:53","modified_gmt":"2026-01-02T02:14:53","slug":"cach-tinh-tien-tang-ca","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/","title":{"rendered":"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026"},"content":{"rendered":"\n<p>Ti\u1ec1n t\u0103ng ca l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 gi\u1edd b\u00ecnh th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. C\u01a1 s\u1edf ch\u00ednh \u0111\u1ec3 t\u00ednh ti\u1ec1n t\u0103ng ca l\u00e0 ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. V\u1eady, <strong>c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n trong 2026<\/strong> l\u00e0 nh\u01b0 th\u1ebf n\u00e0o? C\u00f3 nh\u1eefng nguy\u00ean t\u1eafc quan tr\u1ecdng n\u00e0o m\u00e0 doanh nghi\u1ec7p c\u1ea7n tu\u00e2n th\u1ee7? C\u00e2u tr\u1ea3 l\u1eddi s\u1ebd \u0111\u01b0\u1ee3c <a href=\"https:\/\/base.vn\/?utm_source=blog&amp;utm_content=cach-tinh-tien-tang-ca\" target=\"_blank\" rel=\"noreferrer noopener\">Base.vn<\/a> cung c\u1ea5p trong n\u1ed9i dung sau.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-gi\u1edbi-thi\u1ec7u-chung-v\u1ec1-ti\u1ec1n-tang-ca-va-l\u01b0\u01a1ng-c\u01a1-b\u1ea3n-2026\">1. Gi\u1edbi thi\u1ec7u chung v\u1ec1 ti\u1ec1n t\u0103ng ca v\u00e0 l\u01b0\u01a1ng c\u01a1 b\u1ea3n 2026<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-tang-ca-la-gi-va-t\u1ea7m-quan-tr\u1ecdng-c\u1ee7a-vi\u1ec7c-tinh-dung-ti\u1ec1n-tang-ca\">1.1 T\u0103ng ca l\u00e0 g\u00ec v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c t\u00ednh \u0111\u00fang ti\u1ec1n t\u0103ng ca?<\/h3>\n\n\n\n<p><strong>T\u0103ng ca<\/strong>, hay <strong>l\u00e0m th\u00eam gi\u1edd<\/strong>, l\u00e0 th\u1eddi gian ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, ho\u1eb7c theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, n\u1ed9i quy lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, kho\u1ea3n ti\u1ec1n t\u0103ng ca l\u00e0 ph\u1ea7n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00f4ng s\u1ee9c l\u00e0m th\u00eam gi\u1edd c\u1ee7a h\u1ecd.&nbsp;<\/p>\n\n\n\n<p>T\u00ednh \u0111\u00fang ti\u1ec1n t\u0103ng ca l\u00e0 m\u1ed9t ch\u1ebf \u0111\u1ed9 b\u1eaft bu\u1ed9c theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi ph\u1ea3i l\u00e0m vi\u1ec7c th\u00eam gi\u1edd. N\u1ebfu kh\u00f4ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng nh\u1eefng \u0111\u1ed1i m\u1eb7t v\u1edbi nh\u1eefng kho\u1ea3n ph\u1ea1t, m\u00e0 c\u00f2n l\u00e0m \u1ea3nh h\u01b0\u1edfng t\u1edbi uy t\u00edn v\u00e0 kh\u00f3 gi\u1eef ch\u00e2n nh\u00e2n vi\u00ean.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/tang-ca-1024x587.webp\" alt=\"T\u0103ng ca l\u00e0 g\u00ec v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c t\u00ednh \u0111\u00fang ti\u1ec1n t\u0103ng ca?\" class=\"wp-image-22615\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/tang-ca-1024x587.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/tang-ca-300x172.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/tang-ca-768x440.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/tang-ca-1536x880.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/tang-ca.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>T\u0103ng ca l\u00e0 g\u00ec v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c t\u00ednh \u0111\u00fang ti\u1ec1n t\u0103ng ca?<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-l\u01b0\u01a1ng-c\u01a1-b\u1ea3n-m\u1edbi-nh\u1ea5t-nam-2026-nh\u1eefng-thay-d\u1ed5i-c\u1ea7n-bi\u1ebft\">1.2 L\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026 \u2013 Nh\u1eefng thay \u0111\u1ed5i c\u1ea7n bi\u1ebft<\/h3>\n\n\n\n<p>Hi\u1ec7n nay, Vi\u1ec7t Nam ch\u01b0a c\u00f3 quy \u0111\u1ecbnh ch\u00ednh th\u1ee9c v\u1ec1 \u0111\u1ecbnh ngh\u0129a &#8220;<a href=\"https:\/\/base.vn\/blog\/he-so-luong-co-ban\" target=\"_blank\" rel=\"noreferrer noopener\">l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/a>&#8221; trong c\u00e1c v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt, nh\u01b0ng \u0111\u00e2y l\u1ea1i l\u00e0 thu\u1eadt ng\u1eef r\u1ea5t quen thu\u1ed9c trong l\u0129nh v\u1ef1c lao \u0111\u1ed9ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n\n\n\n<p>C\u00f3 th\u1ec3 hi\u1ec3u l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u do hai b\u00ean (ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng) th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u00e0 ghi nh\u1eadn r\u00f5 trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. N\u00f3 bao g\u1ed3m l\u01b0\u01a1ng theo ch\u1ee9c danh ho\u1eb7c c\u00f4ng vi\u1ec7c, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng.<\/p>\n\n\n\n<p>L\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 t\u00ednh ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn, ti\u1ec1n c\u00f4ng, ti\u1ec1n t\u0103ng ca, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng, c\u0169ng nh\u01b0 c\u00e1c kho\u1ea3n tr\u00edch \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<p>\u0110\u00e1ng ch\u00fa \u00fd, d\u00f9 m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n do hai b\u00ean t\u1ef1 th\u1ecfa thu\u1eadn nh\u01b0ng v\u1eabn ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh. V\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 qua \u0111\u00e0o t\u1ea1o, m\u1ee9c n\u00e0y ph\u1ea3i cao h\u01a1n \u00edt nh\u1ea5t 7% m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng.<\/p>\n\n\n\n<p>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m 2025 v\u1eabn l\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng t\u1eeb 01\/07\/2024 theo quy \u0111\u1ecbnh t\u1ea1i <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=210536\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Ngh\u1ecb \u0111\u1ecbnh 74\/2024\/N\u0110-CP<\/a> c\u1ee7a Ch\u00ednh ph\u1ee7:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>V\u00f9ng<\/strong><\/td><td><strong>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u m\u1ed7i th\u00e1ng (VN\u0110)<\/strong><\/td><td><strong>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u m\u1ed7i gi\u1edd (VN\u0110)<\/strong><\/td><\/tr><tr><td>V\u00f9ng I<\/td><td>4.960.000<\/td><td>23.800<\/td><\/tr><tr><td>V\u00f9ng II<\/td><td>4.410.000<\/td><td>21.200<\/td><\/tr><tr><td>V\u00f9ng III<\/td><td>3.860.000<\/td><td>18.600<\/td><\/tr><tr><td>V\u00f9ng IV<\/td><td>3.450.000<\/td><td>16.600<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-c\u01a1-s\u1edf-phap-ly-va-nguyen-t\u1eafc-tinh-ti\u1ec1n-tang-ca\">2. C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 nguy\u00ean t\u1eafc t\u00ednh ti\u1ec1n t\u0103ng ca<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-1-cac-van-b\u1ea3n-phap-lu\u1eadt-lien-quan-d\u1ebfn-ti\u1ec1n-tang-ca-b\u1ed9-lu\u1eadt-lao-d\u1ed9ng-ngh\u1ecb-d\u1ecbnh\">2.1 C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn ti\u1ec1n t\u0103ng ca (B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, Ngh\u1ecb \u0111\u1ecbnh&#8230;)<\/h3>\n\n\n\n<p>C\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt ch\u00ednh quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n c\u00f4ng t\u0103ng ca l\u00e0 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=198540\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/a> v\u00e0 <a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=201967\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP<\/a>, bao g\u1ed3m c\u00e1c quy \u0111\u1ecbnh v\u1ec1 gi\u1edbi h\u1ea1n gi\u1edd l\u00e0m th\u00eam, nguy\u00ean t\u1eafc tr\u1ea3 l\u01b0\u01a1ng, v\u00e0 c\u00e1ch t\u00ednh m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd cao h\u01a1n so v\u1edbi gi\u1edd b\u00ecnh th\u01b0\u1eddng.&nbsp;<\/p>\n\n\n\n<p>Trong B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, \u0110i\u1ec1u 98 c\u00f3 quy \u0111\u1ecbnh v\u1ec1 \u201cTi\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam\u201d nh\u01b0 sau:<\/p>\n\n\n\n<p><em>1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3 theo c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m nh\u01b0 sau:<\/em><\/p>\n\n\n\n<p><em>a) V\u00e0o ng\u00e0y th\u01b0\u1eddng, \u00edt nh\u1ea5t b\u1eb1ng 150%;<\/em><\/p>\n\n\n\n<p><em>b) V\u00e0o ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n, \u00edt nh\u1ea5t b\u1eb1ng 200%;<\/em><\/p>\n\n\n\n<p><em>c) V\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, \u00edt nh\u1ea5t b\u1eb1ng 300% ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5, t\u1ebft, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y.<\/em><\/p>\n\n\n\n<p><em>2. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam th\u00ec \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam \u00edt nh\u1ea5t b\u1eb1ng 30% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3 theo c\u00f4ng vi\u1ec7c c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/em><\/p>\n\n\n\n<p><em>3. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam th\u00ec ngo\u00e0i vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam 20% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c l\u00e0m v\u00e0o ban ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng ho\u1eb7c c\u1ee7a ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n ho\u1eb7c c\u1ee7a ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft.<\/em><\/p>\n\n\n\n<p><em>4. Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh chi ti\u1ebft \u0110i\u1ec1u n\u00e0y.<\/em><\/p>\n\n\n\n<p>Song song \u0111\u00f3, Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP h\u01b0\u1edbng d\u1eabn t\u00ednh l\u01b0\u01a1ng t\u0103ng ca theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, y\u00eau c\u1ea7u m\u1ee9c l\u01b0\u01a1ng m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng do l\u00e0m th\u00eam gi\u1edd ph\u1ea3i \u00edt nh\u1ea5t b\u1eb1ng 150% ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng; \u00edt nh\u1ea5t b\u1eb1ng 200% ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n; v\u00e0 \u00edt nh\u1ea5t b\u1eb1ng 300% ng\u00e0y ngh\u1ec9 l\u1ec5, T\u1ebft (ch\u01b0a t\u00ednh ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5).<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nguyen-tac-tinh-tien-tang-ca-1024x587.webp\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 nguy\u00ean t\u1eafc t\u00ednh ti\u1ec1n t\u0103ng ca\" class=\"wp-image-22617\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nguyen-tac-tinh-tien-tang-ca-1024x587.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nguyen-tac-tinh-tien-tang-ca-300x172.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nguyen-tac-tinh-tien-tang-ca-768x440.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nguyen-tac-tinh-tien-tang-ca-1536x880.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nguyen-tac-tinh-tien-tang-ca.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 nguy\u00ean t\u1eafc t\u00ednh ti\u1ec1n t\u0103ng ca<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-2-nguyen-t\u1eafc-chung-khi-tinh-ti\u1ec1n-tang-ca-theo-l\u01b0\u01a1ng-c\u01a1-b\u1ea3n\">2.2 Nguy\u00ean t\u1eafc chung khi t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/h3>\n\n\n\n<p>C\u00f3 4 nguy\u00ean t\u1eafc ch\u00ednh trong vi\u1ec7c t\u00ednh ti\u1ec1n l\u01b0\u01a1ng t\u0103ng ca:<\/p>\n\n\n\n<p>&#8211; Th\u1ecfa thu\u1eadn tr\u01b0\u1edbc: Doanh nghi\u1ec7p ph\u1ea3i th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u01b0\u1edbc khi y\u00eau c\u1ea7u h\u1ecd l\u00e0m th\u00eam gi\u1edd.<\/p>\n\n\n\n<p>&#8211; M\u1ee9c tr\u1ea3 cao h\u01a1n gi\u1edd b\u00ecnh th\u01b0\u1eddng: Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh cao h\u01a1n so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng gi\u1edd b\u00ecnh th\u01b0\u1eddng.<\/p>\n\n\n\n<p>&#8211; C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ti\u1ec1n t\u0103ng ca: C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5, tr\u00e1ch nhi\u1ec7m, th\u00e2m ni\u00ean, khu v\u1ef1c, n\u1eb7ng nh\u1ecdc \u0111\u1ed9c h\u1ea1i, l\u01b0u \u0111\u1ed9ng, thu h\u00fat, v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung c\u00f3 t\u00ednh ch\u1ea5t ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng theo th\u1ecfa thu\u1eadn c\u1ee7a hai b\u00ean.<\/p>\n\n\n\n<p>&#8211; C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o ti\u1ec1n t\u0103ng ca: C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u00f4ng vi\u1ec7c (chuy\u00ean c\u1ea7n, ti\u1ec1n \u0103n, ti\u1ec1n \u0111i l\u1ea1i, c\u01b0\u1edbc \u0111i\u1ec7n tho\u1ea1i, ti\u1ec1n m\u1eebng \u0111\u00e1m c\u01b0\u1edbi,&#8230;), v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt (h\u1ed7 tr\u1ee3 kh\u00f3 kh\u0103n \u0111\u1ed9t xu\u1ea5t, h\u1ed7 tr\u1ee3 tai n\u1ea1n lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p m\u1ea5t vi\u1ec7c,&#8230;)<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/cach-tinh-luong\" target=\"_blank\" rel=\"noreferrer noopener\">C\u00e1ch t\u00ednh l\u01b0\u01a1ng trong doanh nghi\u1ec7p: H\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1eeb A-Z<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-h\u01b0\u1edbng-d\u1eabn-chi-ti\u1ebft-cach-tinh-ti\u1ec1n-tang-ca-nam-2026\">3. H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca n\u0103m 2026<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-cong-th\u1ee9c-chung-tinh-ti\u1ec1n-tang-ca\">3.1 C\u00f4ng th\u1ee9c chung t\u00ednh ti\u1ec1n t\u0103ng ca<\/h3>\n\n\n\n<p>C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 98 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, th\u00ec ti\u1ec1n t\u0103ng ca s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c chung l\u00e0:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Ti\u1ec1n t\u0103ng ca = (Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng) x (S\u1ed1 gi\u1edd l\u00e0m th\u00eam) x (H\u1ec7 s\u1ed1 t\u0103ng ca)<\/strong><\/p>\n\n\n\n<p>Chi ti\u1ebft c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng = L\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1ed7i th\u00e1ng \/ (S\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong th\u00e1ng x S\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c m\u1ed7i ng\u00e0y)<\/li>\n\n\n\n<li>H\u1ec7 s\u1ed1 t\u0103ng ca: L\u00e0 150%; 200%; ho\u1eb7c 300%; t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u1edd l\u00e0m th\u00eam ph\u00e1t sinh trong ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng; gi\u1edd l\u00e0m th\u00eam ph\u00e1t sinh trong ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n; ho\u1eb7c gi\u1edd l\u00e0m th\u00eam ph\u00e1t sinh trong ng\u00e0y l\u1ec5, T\u1ebft hay ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng.<\/li>\n\n\n\n<li>S\u1ed1 gi\u1edd l\u00e0m th\u00eam: L\u00e0 t\u1ed5ng s\u1ed1 gi\u1edd m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 l\u00e0m th\u00eam trong k\u1ef3 t\u00ednh ti\u1ec1n c\u00f4ng t\u0103ng ca.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-tinh-ti\u1ec1n-tang-ca-vao-ngay-lam-vi\u1ec7c-binh-th\u01b0\u1eddng\">3.2 T\u00ednh ti\u1ec1n t\u0103ng ca v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng<\/h3>\n\n\n\n<p>T\u1eeb c\u00f4ng th\u1ee9c chung, ch\u00fang ta c\u00f3 th\u1ec3 suy ra c\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n c\u00f4ng t\u0103ng ca v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng l\u00e0:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Ti\u1ec1n t\u0103ng ca = (Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng) x (S\u1ed1 gi\u1edd l\u00e0m th\u00eam) x 150%<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: M\u1ed9t nh\u00e2n vi\u00ean c\u00f3 m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 8.000.000 \u0111\u1ed3ng\/th\u00e1ng, s\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong th\u00e1ng l\u00e0 22 ng\u00e0y, s\u1ed1 gi\u1edd l\u00e0m vi\u1ec7c m\u1ed7i ng\u00e0y l\u00e0 8 gi\u1edd. Trong th\u00e1ng, t\u1ed5ng s\u1ed1 gi\u1edd m\u00e0 ng\u01b0\u1eddi n\u00e0y l\u00e0m th\u00eam (v\u00e0o ng\u00e0y th\u01b0\u1eddng) l\u00e0 15 gi\u1edd. C\u00e1c b\u01b0\u1edbc t\u00ednh l\u01b0\u01a1ng t\u0103ng ca bao g\u1ed3m:<\/p>\n\n\n\n<p>L\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 = 8.000.000 \/ (22 x 8) = 45.455 \u0111\u1ed3ng\/gi\u1edd<\/p>\n\n\n\n<p>Ti\u1ec1n t\u0103ng ca v\u00e0o ng\u00e0y th\u01b0\u1eddng = 45.455 x 15 x 150% = 1.022.727 \u0111\u1ed3ng<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-3-tinh-ti\u1ec1n-tang-ca-vao-ngay-ngh\u1ec9-hang-tu\u1ea7n\">3.3 T\u00ednh ti\u1ec1n t\u0103ng ca v\u00e0o ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n<\/h3>\n\n\n\n<p>T\u01b0\u01a1ng t\u1ef1, ch\u00fang ta c\u00f3 c\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n t\u0103ng ca v\u00e0o ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Ti\u1ec1n t\u0103ng ca = (Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng) x (S\u1ed1 gi\u1edd l\u00e0m th\u00eam) x 200%<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: V\u1edbi ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 (t\u1eeb v\u00ed d\u1ee5 tr\u00ean) l\u00e0 45.455 \u0111\u1ed3ng\/gi\u1edd, t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m th\u00eam v\u00e0o ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n l\u00e0 8 gi\u1edd, \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p>Ti\u1ec1n c\u00f4ng t\u0103ng ca v\u00e0o ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n = 45.455 x 8 x 200% = 727.280 \u0111\u1ed3ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-4-tinh-ti\u1ec1n-tang-ca-vao-ngay-ngh\u1ec9-l\u1ec5-t\u1ebft-ngay-ngh\u1ec9-co-h\u01b0\u1edfng-l\u01b0\u01a1ng\">3.4 T\u00ednh ti\u1ec1n t\u0103ng ca v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, T\u1ebft, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng<\/h3>\n\n\n\n<p>C\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n t\u0103ng ca v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, T\u1ebft, hay ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Ti\u1ec1n t\u0103ng ca = (Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng) x (S\u1ed1 gi\u1edd l\u00e0m th\u00eam) x 300%<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 v\u1eabn l\u00e0 45.455 \u0111\u1ed3ng\/gi\u1edd, t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m th\u00eam v\u00e0o ng\u00e0y c\u00e1c ng\u00e0y l\u1ec5 T\u1ebft l\u00e0 4 gi\u1edd. \u00c1p d\u1ee5ng c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p>Ti\u1ec1n c\u00f4ng t\u0103ng ca v\u00e0o ng\u00e0y l\u1ec5 T\u1ebft = 45.455 x 4 x 300% = 545.460 \u0111\u1ed3ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-5-tinh-ti\u1ec1n-tang-ca-vao-ban-dem-bao-g\u1ed3m-c\u1ea3-ngay-th\u01b0\u1eddng-ngay-ngh\u1ec9-ngay-l\u1ec5\">3.5 T\u00ednh ti\u1ec1n t\u0103ng ca v\u00e0o ban \u0111\u00eam (bao g\u1ed3m c\u1ea3 ng\u00e0y th\u01b0\u1eddng, ng\u00e0y ngh\u1ec9, ng\u00e0y l\u1ec5)<\/h3>\n\n\n\n<p>Theo nguy\u00ean t\u1eafc chung, ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u0103ng ca v\u00e0o ban \u0111\u00eam s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh ti\u1ec1n cao h\u01a1n so v\u1edbi t\u0103ng ca v\u00e0o ban ng\u00e0y do t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c \u1ea3nh h\u01b0\u1edfng nhi\u1ec1u \u0111\u1ebfn s\u1ee9c kh\u1ecfe.<\/p>\n\n\n\n<p>B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 c\u00f3 n\u00eau: <em>Gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c t\u00ednh t\u1eeb 22 gi\u1edd \u0111\u1ebfn 06 gi\u1edd s\u00e1ng c\u1ee7a ng\u00e0y h\u00f4m sau.<\/em><\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 vi\u1ec7c t\u00ednh ti\u1ec1n l\u00e0m th\u00eam gi\u1edd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o ban \u0111\u00eam nh\u01b0 sau:<\/p>\n\n\n\n<p><em>2. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u00e0o ban \u0111\u00eam th\u00ec \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam \u00edt nh\u1ea5t b\u1eb1ng 30% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3 theo c\u00f4ng vi\u1ec7c c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/em><\/p>\n\n\n\n<p><em>3. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam th\u00ec ngo\u00e0i vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam 20% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c l\u00e0m v\u00e0o ban ng\u00e0y c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng ho\u1eb7c c\u1ee7a ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n ho\u1eb7c c\u1ee7a ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft.<\/em><\/p>\n\n\n\n<p>Theo \u0111\u00f3, ti\u1ec1n t\u0103ng ca ban \u0111\u00eam v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Ti\u1ec1n t\u0103ng ca ban \u0111\u00eam v\u00e0o ng\u00e0y th\u01b0\u1eddng = L\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng x S\u1ed1 gi\u1edd l\u00e0m th\u00eam x 150% x (100% + 30%)<\/strong><\/p>\n\n\n\n<p>V\u00ed d\u1ee5: N\u1ebfu l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng l\u00e0 45.455 \u0111\u1ed3ng, t\u1ed5ng s\u1ed1 gi\u1edd l\u00e0m th\u00eam v\u00e0o ban \u0111\u00eam c\u1ee7a ng\u00e0y th\u01b0\u1eddng l\u00e0 5, th\u00ec ti\u1ec1n c\u00f4ng t\u0103ng ca ban \u0111\u00eam s\u1ebd l\u00e0:<\/p>\n\n\n\n<p>Ti\u1ec1n t\u0103ng ca ban \u0111\u00eam = 45.455 x 5 x 150% x 130% = 443.186 \u0111\u1ed3ng<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam c\u1ee7a ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n, th\u00ec c\u00f4ng th\u1ee9c t\u00ednh ti\u1ec1n t\u0103ng ca l\u00e0:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Ti\u1ec1n t\u0103ng ca ban \u0111\u00eam v\u00e0o ng\u00e0y ngh\u1ec9 = L\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng x S\u1ed1 gi\u1edd l\u00e0m th\u00eam x 200% x (100% + 30%)<\/strong><\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam c\u1ee7a ng\u00e0y l\u1ec5, T\u1ebft th\u00ec \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>Ti\u1ec1n t\u0103ng ca ban \u0111\u00eam v\u00e0o l\u1ec5 T\u1ebft = L\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng x S\u1ed1 gi\u1edd l\u00e0m th\u00eam x 300% x (100% + 30%)<\/strong><\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/mau-bang-luong-nhan-vien\" target=\"_blank\" rel=\"noreferrer noopener\">10+ m\u1eabu b\u1ea3ng l\u01b0\u01a1ng nh\u00e2n vi\u00ean m\u1edbi nh\u1ea5t Excel + Word (T\u1ea3i mi\u1ec5n ph\u00ed)<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-nh\u1eefng-l\u01b0u-y-quan-tr\u1ecdng-khi-ap-d\u1ee5ng-l\u01b0\u01a1ng-c\u01a1-b\u1ea3n-m\u1edbi-2026-d\u1ec3-tinh-ti\u1ec1n-tang-ca\">4. Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi \u00e1p d\u1ee5ng l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi 2026 \u0111\u1ec3 t\u00ednh ti\u1ec1n t\u0103ng ca<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-xac-d\u1ecbnh-dung-l\u01b0\u01a1ng-c\u01a1-b\u1ea3n-d\u1ec3-tinh-ti\u1ec1n-tang-ca\">4.1 X\u00e1c \u0111\u1ecbnh \u0111\u00fang &#8220;l\u01b0\u01a1ng c\u01a1 b\u1ea3n&#8221; \u0111\u1ec3 t\u00ednh ti\u1ec1n t\u0103ng ca<\/h3>\n\n\n\n<p>\u0110\u00e2y ch\u00ednh l\u00e0 y\u1ebfu t\u1ed1 c\u1ed1t l\u00f5i \u0111\u1ec3 doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tr\u1ea3 \u0111\u00fang s\u1ed1 ti\u1ec1n l\u00e0m th\u00eam gi\u1edd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Theo \u0111\u00f3, ch\u00fang ta c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 c\u00e1c kh\u00e1i ni\u1ec7m ti\u1ec1n l\u01b0\u01a1ng th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n trong quan h\u1ec7 lao \u0111\u1ed9ng, bao g\u1ed3m l\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng, l\u01b0\u01a1ng theo v\u00f9ng, l\u01b0\u01a1ng th\u1ef1c t\u1ebf, \u0111\u1ec3 tr\u00e1nh x\u1ea3y ra nh\u1ea7m l\u1eabn trong t\u00ednh to\u00e1n:<\/p>\n\n\n\n<p>L\u01b0\u01a1ng c\u01a1 b\u1ea3n d\u00f9ng \u0111\u1ec3 t\u00ednh ti\u1ec1n t\u0103ng ca ch\u00ednh l\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u \u0111\u01b0\u1ee3c cam k\u1ebft trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, d\u1ef1a tr\u00ean t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c, kinh nghi\u1ec7m v\u00e0 k\u1ef9 n\u0103ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. N\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng m\u00e0 Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh cho \u0111\u1ecba b\u00e0n, khu v\u1ef1c l\u00e0m vi\u1ec7c c\u1ee7a doanh nghi\u1ec7p.&nbsp;<\/p>\n\n\n\n<p>Trong khi \u0111\u00f3, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng l\u00e0 m\u1ee9c s\u00e0n l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t m\u00e0 doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh, \u0111\u01b0\u1ee3c ph\u00e2n theo t\u1eebng v\u00f9ng \u0111\u1ecba l\u00fd (V\u00f9ng I, V\u00f9ng II, V\u00f9ng III, V\u00f9ng IV).<\/p>\n\n\n\n<p>C\u00f2n l\u01b0\u01a1ng th\u1ef1c t\u1ebf, n\u00f3 l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn v\u1ec1 tay trong th\u1ef1c t\u1ebf sau khi \u0111\u00e3 bao g\u1ed3m l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng, c\u1ed9ng c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, c\u1ed9ng ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c, sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf TNCN v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a lu\u1eadt lao \u0111\u1ed9ng.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-gi\u1edbi-h\u1ea1n-s\u1ed1-gi\u1edd-tang-ca-theo-quy-d\u1ecbnh-phap-lu\u1eadt\">4.2 Gi\u1edbi h\u1ea1n s\u1ed1 gi\u1edd t\u0103ng ca theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt<\/h3>\n\n\n\n<p>Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, gi\u1edd t\u0103ng ca kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 40 gi\u1edd\/th\u00e1ng v\u00e0 kh\u00f4ng nhi\u1ec1u h\u01a1n 200 gi\u1edd\/n\u0103m. Tuy nhi\u00ean, \u1edf m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9, doanh nghi\u1ec7p v\u1eabn c\u00f3 th\u1ec3 y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam t\u1ed1i \u0111a 300 gi\u1edd\/n\u0103m, v\u00e0 t\u1eeb 40 gi\u1edd \u0111\u1ebfn 60 gi\u1edd\/th\u00e1ng, trong c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t, gia c\u00f4ng h\u00e0ng xu\u1ea5t kh\u1ea9u, d\u1ecbch v\u1ee5 c\u00f4ng, ho\u1eb7c ph\u1ea3i ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5, x\u1eed l\u00fd c\u00f4ng vi\u1ec7c mang t\u00ednh c\u1ea5p b\u00e1ch.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-x\u1eed-ly-cac-tinh-hu\u1ed1ng-ph\u1ee9c-t\u1ea1p\">4.3 X\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng ph\u1ee9c t\u1ea1p<\/h3>\n\n\n\n<p>N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5, T\u1ebft m\u00e0 tr\u00f9ng v\u1edbi ng\u00e0y ngh\u1ec9 cu\u1ed1i tu\u1ea7n, th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n t\u0103ng ca theo ng\u00e0y ngh\u1ec9 l\u1ec5, T\u1ebft, t\u1ee9c l\u00e0 b\u1eb1ng \u00edt nh\u1ea5t 300% ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00eam ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y ngh\u1ec9 l\u1ec5, T\u1ebft \u0111\u00f3.&nbsp;<\/p>\n\n\n\n<p>V\u00ed d\u1ee5: Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 trong ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng l\u00e0 100.000 \u0111\u1ed3ng. Gi\u1ea3 s\u1eed ng\u01b0\u1eddi n\u00e0y l\u00e0m th\u00eam 3 gi\u1edd v\u00e0o ng\u00e0y l\u1ec5 tr\u00f9ng ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n, th\u00ec l\u01b0\u01a1ng t\u0103ng ca s\u1ebd l\u00e0: 100.000 x 3 x 300% = 900.000 \u0111\u1ed3ng.&nbsp;<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"587\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nhung-luu-y-khi-tinh-tien-tang-ca-1024x587.webp\" alt=\"Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi t\u00ednh ti\u1ec1n t\u0103ng ca\" class=\"wp-image-22619\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nhung-luu-y-khi-tinh-tien-tang-ca-1024x587.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nhung-luu-y-khi-tinh-tien-tang-ca-300x172.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nhung-luu-y-khi-tinh-tien-tang-ca-768x440.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nhung-luu-y-khi-tinh-tien-tang-ca-1536x880.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/nhung-luu-y-khi-tinh-tien-tang-ca.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\"><em>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi t\u00ednh ti\u1ec1n t\u0103ng ca<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-gi\u1ea3i-phap-cong-ngh\u1ec7-h\u1ed7-tr\u1ee3-tinh-l\u01b0\u01a1ng-tang-ca-hi\u1ec7u-qu\u1ea3\">5. Gi\u1ea3i ph\u00e1p c\u00f4ng ngh\u1ec7 h\u1ed7 tr\u1ee3 t\u00ednh l\u01b0\u01a1ng t\u0103ng ca hi\u1ec7u qu\u1ea3<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-1-nh\u1eefng-thach-th\u1ee9c-khi-tinh-l\u01b0\u01a1ng-tang-ca-th\u1ee7-cong\">5.1 Nh\u1eefng th\u00e1ch th\u1ee9c khi t\u00ednh l\u01b0\u01a1ng t\u0103ng ca th\u1ee7 c\u00f4ng<\/h3>\n\n\n\n<p>Vi\u1ec7c qu\u1ea3n l\u00fd ti\u1ec1n t\u0103ng ca th\u1ee7 c\u00f4ng c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p \u1ed5n th\u1ecfa \u0111\u1ed1i v\u1edbi nh\u1eefng c\u00f4ng ty c\u00f3 quy m\u00f4 nh\u00e2n s\u1ef1 nh\u1ecf v\u00e0 \u0111\u01a1n gi\u1ea3n. Tuy nhi\u00ean, v\u1edbi nh\u1eefng t\u1ed5 ch\u1ee9c c\u00f3 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean \u0111\u00f4ng \u0111\u1ea3o, c\u01a1 c\u1ea5u ti\u1ec1n l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p v\u1edbi nhi\u1ec1u h\u1ec7 s\u1ed1 kh\u00e1c nhau, th\u00ec ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng s\u1ebd s\u1edbm b\u1ed9c l\u1ed9 nhi\u1ec1u b\u1ea5t c\u1eadp, c\u00e1c v\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p nh\u1ea5t l\u00e0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ed1n th\u1eddi gian, d\u1ec5 sai s\u00f3t: <\/strong>Qu\u00e1 tr\u00ecnh t\u00ednh l\u01b0\u01a1ng th\u1ee7 c\u00f4ng \u0111\u00f2i h\u1ecfi nhi\u1ec1u nh\u00e2n l\u1ef1c v\u00e0 th\u1eddi gian \u0111\u1ec3 thu th\u1eadp, nh\u1eadp li\u1ec7u v\u00e0 t\u00ednh to\u00e1n, l\u00e0m ch\u1eadm quy tr\u00ecnh tr\u1ea3 l\u01b0\u01a1ng v\u00e0 t\u1ed1n chi ph\u00ed nh\u00e2n s\u1ef1. H\u01a1n n\u1eefa, thao t\u00e1c th\u1ee7 c\u00f4ng d\u1ec5 d\u1eabn \u0111\u1ebfn nh\u1ea7m l\u1eabn trong vi\u1ec7c ghi nh\u1eadn gi\u1edd l\u00e0m th\u00eam, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng th\u1ef1c t\u1ebf v\u1edbi b\u1ea3ng l\u01b0\u01a1ng, t\u00ednh to\u00e1n c\u00e1c h\u1ec7 s\u1ed1 t\u0103ng ca, d\u1eabn \u0111\u1ebfn tr\u1ea3 l\u01b0\u01a1ng thi\u1ebfu.<\/li>\n\n\n\n<li><strong>Kh\u00f3 kh\u0103n trong vi\u1ec7c c\u1eadp nh\u1eadt quy \u0111\u1ecbnh:<\/strong> Ng\u01b0\u1eddi ph\u1ee5 tr\u00e1ch t\u00ednh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i d\u00e0nh nhi\u1ec1u th\u1eddi gian nghi\u00ean c\u1ee9u, t\u00ecm hi\u1ec3u c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t c\u1ee7a c\u00e1c c\u01a1 quan Nh\u00e0 n\u01b0\u1edbc \u0111\u1ec3 t\u00ednh to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o thu\u1ebf, BHXH ch\u00ednh x\u00e1c, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o n\u1ed9p \u0111\u1ee7 thu\u1ebf ho\u1eb7c \u0111\u00f3ng BHXH \u0111\u00fang h\u1ea1n, n\u1ebfu kh\u00f4ng s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-2-l\u1ee3i-ich-c\u1ee7a-vi\u1ec7c-ap-d\u1ee5ng-ph\u1ea7n-m\u1ec1m-qu\u1ea3n-ly-ch\u1ea5m-cong-tinh-l\u01b0\u01a1ng\">5.2 L\u1ee3i \u00edch c\u1ee7a vi\u1ec7c \u00e1p d\u1ee5ng ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ch\u1ea5m c\u00f4ng \u2013 t\u00ednh l\u01b0\u01a1ng<\/h3>\n\n\n\n<p>S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m h\u1ed7 tr\u1ee3 qu\u1ea3n l\u00fd ch\u1ea5m c\u00f4ng &#8211; t\u00ednh l\u01b0\u01a1ng l\u00e0 m\u1ed9t gi\u1ea3i ph\u00e1p thi\u1ebft th\u1ef1c gi\u00fap doanh nghi\u1ec7p kh\u1eafc ph\u1ee5c nh\u1eefng b\u1ea5t c\u1eadp c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p th\u1ee7 c\u00f4ng n\u00eau tr\u00ean. Gi\u1ea3i ph\u00e1p n\u00e0y mang l\u1ea1i nh\u1eefng l\u1ee3i \u00edch n\u1ed5i b\u1eadt nh\u01b0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u1ef1 \u0111\u1ed9ng h\u00f3a:<\/strong> Ph\u1ea7n m\u1ec1m c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c t\u00e1c v\u1ee5 th\u1ee7 c\u00f4ng l\u1eb7p l\u1ea1i nh\u01b0 nh\u1eadp li\u1ec7u, t\u00ednh to\u00e1n gi\u1edd l\u00e0m, gi\u00fap nh\u00e2n s\u1ef1 ph\u1ee5 tr\u00e1ch gi\u1ea3m t\u1ea3i c\u00f4ng vi\u1ec7c v\u00e0 t\u1eadp trung t\u1ed1t h\u01a1n v\u00e0o c\u00e1c c\u00f4ng vi\u1ec7c quan tr\u1ecdng kh\u00e1c, t\u1eeb \u0111\u00f3 c\u1ea3i thi\u1ec7n hi\u1ec7u su\u1ea5t lao \u0111\u1ed9ng.<\/li>\n\n\n\n<li><strong>Gi\u1ea3m thi\u1ec3u sai s\u00f3t: <\/strong><a href=\"https:\/\/base.vn\/blog\/phan-mem-tinh-luong\" target=\"_blank\" rel=\"noreferrer noopener\">Ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng<\/a> d\u1ef1a tr\u00ean d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng, ngh\u1ec9 ph\u00e9p,\u2026 \u0111\u1ea7u v\u00e0o ch\u00ednh x\u00e1c, gi\u00fap lo\u1ea1i b\u1ecf ho\u1eb7c gi\u1ea3m thi\u1ec3u sai s\u00f3t do con ng\u01b0\u1eddi trong vi\u1ec7c t\u00ednh c\u00f4ng, gi\u1edd l\u00e0m, ph\u1ee5 c\u1ea5p, v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c. \u0110\u1ed3ng th\u1eddi, gi\u00fap doanh nghi\u1ec7p n\u1eafm r\u00f5 c\u00e1c th\u00f4ng tin ph\u1ee9c t\u1ea1p nh\u01b0 th\u1eddi gian l\u00e0m th\u00eam, ca l\u00e0m vi\u1ec7c, s\u1ed1 ng\u00e0y ngh\u1ec9 ph\u00e9p, ngh\u1ec9 b\u00f9,&#8230; c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean.&nbsp;<\/li>\n\n\n\n<li><strong>Tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh:<\/strong> Nhi\u1ec1u ph\u1ea7n m\u1ec1m hi\u1ec7n nay c\u00f2n c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt nh\u1eefng c\u1ea3i c\u00e1ch v\u1ec1 m\u1ee9c \u0111\u00f3ng c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, ph\u1ee5 c\u1ea5p, thu\u1ebf thu nh\u1eadp,&#8230; gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tr\u1ea3 l\u01b0\u01a1ng \u0111\u00fang theo nh\u1eefng g\u00ec ph\u00e1p lu\u1eadt \u0111\u1ec1 ra.<\/li>\n\n\n\n<li><strong>H\u1ed7 tr\u1ee3 ra quy\u1ebft \u0111\u1ecbnh nh\u00e2n s\u1ef1: <\/strong>Ph\u1ea7n m\u1ec1m kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p theo d\u00f5i s\u00e1t sao m\u1ee9c \u0111\u1ed9 chuy\u00ean c\u1ea7n c\u1ee7a nh\u00e2n vi\u00ean, m\u00e0 c\u00f2n cung c\u1ea5p b\u00e1o c\u00e1o tr\u1ef1c quan v\u1ec1 qu\u1ef9 l\u01b0\u01a1ng, chi ph\u00ed tr\u1ea3 l\u01b0\u01a1ng qua c\u00e1c k\u1ef3. Nh\u1edd \u0111\u00f3, ban l\u00e3nh \u0111\u1ea1o c\u00f3 th\u1ec3 \u0111\u01b0a ra nh\u1eefng quy\u1ebft \u0111\u1ecbnh qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 th\u1ef1c s\u1ef1 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-3-kham-pha-gi\u1ea3i-phap-qu\u1ea3n-ly-ch\u1ea5m-cong-amp-tinh-l\u01b0\u01a1ng-c\u1ee7a-base-vn\">5.3 Kh\u00e1m ph\u00e1 gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd ch\u1ea5m c\u00f4ng &amp; t\u00ednh l\u01b0\u01a1ng c\u1ee7a Base.vn<\/h3>\n\n\n\n<p>N\u1ebfu quan t\u00e2m \u0111\u1ebfn c\u00e1c l\u1ee3i \u00edch m\u00e0 ph\u1ea7n m\u1ec1m qu\u1ea3n l\u00fd ch\u1ea5m c\u00f4ng &#8211; t\u00ednh l\u01b0\u01a1ng mang l\u1ea1i, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o b\u1ed9 ba \u1ee9ng d\u1ee5ng t\u1eeb Base.vn, bao g\u1ed3m: Base Checkin (L\u01b0u tr\u1eef, ki\u1ec3m so\u00e1t d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng) &#8211; <a href=\"https:\/\/base.vn\/app\/schedule?utm_source=blog&amp;utm_content=cach-tinh-tien-tang-ca\" target=\"_blank\" rel=\"noreferrer noopener\">Base Schedule (Qu\u1ea3n l\u00fd, t\u00ednh to\u00e1n ng\u00e0y c\u00f4ng)<\/a> &#8211; Base Payroll (T\u1ef1 \u0111\u1ed9ng x\u1eed l\u00fd b\u1ea3ng l\u01b0\u01a1ng). C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p>&#8211; Base Checkin gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng theo th\u1eddi gian th\u1ef1c c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean. \u1ee8ng d\u1ee5ng n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng thu th\u1eadp v\u00e0 l\u01b0u tr\u1eef d\u1eef li\u1ec7u t\u1eeb nhi\u1ec1u h\u00ecnh th\u1ee9c ch\u1ea5m c\u00f4ng (m\u00e1y v\u00e2n tay, th\u1ebb t\u1eeb, khu\u00f4n m\u1eb7t, Excel,&#8230;), \u0111\u1ed3ng th\u1eddi x\u1eed l\u00fd d\u1eef li\u1ec7u theo ca k\u00edp ph\u1ee9c t\u1ea1p, ghi nh\u1eadn th\u1eddi gian th\u1ef1c v\u00e0 t\u00edch h\u1ee3p v\u1edbi c\u00e1c \u1ee9ng d\u1ee5ng kh\u00e1c c\u1ee7a Base.vn nh\u01b0 Base HRM \u0111\u1ec3 t\u1ea1o b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 t\u00ednh l\u01b0\u01a1ng h\u00e0ng th\u00e1ng.<\/p>\n\n\n\n<p>&#8211; Base Schedule h\u1ed7 tr\u1ee3 vi\u1ec7c thi\u1ebft l\u1eadp l\u1ecbch l\u00e0m vi\u1ec7c c\u1ed1 \u0111\u1ecbnh theo ca, t\u1ef1 \u0111\u1ed9ng ph\u00e2n ca cho nh\u00e2n vi\u00ean, c\u0169ng nh\u01b0 ghi nh\u1eadn m\u1ecdi s\u1ef1 thay \u0111\u1ed5i trong ca l\u00e0m vi\u1ec7c. B\u00ean c\u1ea1nh \u0111\u00f3, \u1ee9ng d\u1ee5ng n\u00e0y c\u00f2n cho ph\u00e9p nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i b\u1ea3ng c\u00f4ng c\u00e1 nh\u00e2n v\u00e0 ph\u1ea3n h\u1ed3i khi ph\u00e1t hi\u1ec7n c\u00f3 sai s\u00f3t, t\u1eeb \u0111\u00f3 t\u0103ng tr\u1ea3i nghi\u1ec7m minh b\u1ea1ch.<\/p>\n\n\n\n<p>&#8211; Base Payroll n\u1ed5i b\u1eadt v\u1edbi kh\u1ea3 n\u0103ng x\u00e2y d\u1ef1ng c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng linh ho\u1ea1t, t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u1eadp nh\u1eadt d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng (gi\u1edd t\u0103ng ca, gi\u1edd \u0111i tr\u1ec5\/v\u1ec1 s\u1edbm, ngh\u1ec9 ph\u00e9p c\u00f3 l\u01b0\u01a1ng\/kh\u00f4ng l\u01b0\u01a1ng,&#8230;) t\u1eeb h\u1ec7 th\u1ed1ng Base HRM+, gi\u00fap doanh nghi\u1ec7p chu\u1ea9n h\u00f3a quy tr\u00ecnh t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n l\u01b0\u01a1ng, th\u01b0\u1edfng, b\u1ea3o hi\u1ec3m, thu\u1ebf v\u00e0 xu\u1ea5t phi\u1ebfu l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean m\u1ed9t c\u00e1ch nhanh ch\u00f3ng.<\/p>\n\n\n\n<p>Kh\u00f4ng c\u00f2n b\u1ea3ng t\u00ednh Excel r\u1eddi r\u1ea1c, kh\u00f4ng c\u00f2n sai s\u00f3t do thao t\u00e1c th\u1ee7 c\u00f4ng, v\u00e0 c\u0169ng kh\u00f4ng c\u00f2n ph\u1ea3i ki\u1ec3m tra t\u1eebng d\u00f2ng d\u1eef li\u1ec7u. M\u1ecdi ho\u1ea1t \u0111\u1ed9ng li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd ch\u1ea5m c\u00f4ng v\u00e0 t\u00ednh l\u01b0\u01a1ng \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng h\u00f3a v\u00e0 \u0111\u01a1n gi\u1ea3n h\u00f3a c\u00f9ng c\u00e1c gi\u1ea3i ph\u00e1p t\u1eeb Base.vn.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/base.vn\/app\/payroll?utm_source=blog&amp;utm_content=cach-tinh-tien-tang-ca\" target=\"_blank\" rel=\" noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"469\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-payroll-1024x469.webp\" alt=\"Base Payroll\" class=\"wp-image-14001\" srcset=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-payroll-1024x469.webp 1024w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-payroll-300x138.webp 300w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-payroll-768x352.webp 768w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-payroll-1536x704.webp 1536w, https:\/\/base.vn\/wp-content\/uploads\/2024\/11\/Base-payroll.webp 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption class=\"wp-element-caption\"><em><a href=\"https:\/\/base.vn\/app\/payroll?utm_source=blog&amp;utm_content=cach-tinh-tien-tang-ca\" target=\"_blank\" rel=\"noreferrer noopener\">Base Payroll<\/a> &#8211; Ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-cau-h\u1ecfi-th\u01b0\u1eddng-g\u1eb7p-faqs-v\u1ec1-ti\u1ec1n-tang-ca\">6. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p (FAQs) v\u1ec1 ti\u1ec1n t\u0103ng ca<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-1-ng\u01b0\u1eddi-lao-d\u1ed9ng-co-b\u1eaft-bu\u1ed9c-ph\u1ea3i-tang-ca-khong\">6.1 Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i t\u0103ng ca kh\u00f4ng?<\/h3>\n\n\n\n<p>Theo \u0110i\u1ec1u 108 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 \u00e9p bu\u1ed9c ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u0103ng ca. Vi\u1ec7c l\u00e0m th\u00eam gi\u1edd ph\u1ea3i xu\u1ea5t ph\u00e1t t\u1eeb s\u1ef1 t\u1ef1 nguy\u1ec7n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. Tuy nhi\u00ean, v\u1eabn c\u00f3 nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eaft bu\u1ed9c ph\u1ea3i t\u0103ng ca nh\u01b0 thi\u00ean tai, d\u1ecbch b\u1ec7nh, ho\u1eb7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 qu\u1ed1c ph\u00f2ng, an ninh theo ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-2-ti\u1ec1n-tang-ca-co-ph\u1ea3i-dong-thu\u1ebf-thu-nh\u1eadp-ca-nhan-khong\">6.2 Ti\u1ec1n t\u0103ng ca c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/h3>\n\n\n\n<p>Ti\u1ec1n t\u0103ng ca \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN nh\u01b0ng kh\u00f4ng ph\u1ea3i mi\u1ec5n to\u00e0n b\u1ed9, m\u00e0 ch\u1ec9 mi\u1ec5n ph\u1ea7n thu nh\u1eadp \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ti\u1ec1n c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng trong gi\u1edd l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng. C\u1ee5 th\u1ec3:<\/p>\n\n\n\n<p>Kho\u1ea3n ti\u1ec1n tr\u1ea3 cao h\u01a1n (Kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf TNCN) = Ti\u1ec1n c\u00f4ng t\u0103ng ca doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u2013 Ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-3-doanh-nghi\u1ec7p-khong-tr\u1ea3-d\u1ee7-ti\u1ec1n-tang-ca-s\u1ebd-b\u1ecb-x\u1eed-ly-nh\u01b0-th\u1ebf-nao\">6.3 Doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 \u0111\u1ee7 ti\u1ec1n t\u0103ng ca s\u1ebd b\u1ecb x\u1eed l\u00fd nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n\n\n\n<p>Doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 \u0111\u1ee7 ti\u1ec1n t\u0103ng ca cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd b\u1ecb x\u1eed l\u00fd ph\u1ea1t ti\u1ec1n theo Ngh\u1ecb \u0111\u1ecbnh 12\/2022\/N\u0110-CP (\u0111\u1ed1i v\u1edbi vi ph\u1ea1m h\u00e0nh ch\u00ednh do c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n). M\u1ee9c ph\u1ea1t c\u00f3 th\u1ec3 t\u1eeb 5 \u0111\u1ebfn 50 tri\u1ec7u \u0111\u1ed3ng t\u00f9y thu\u1ed9c v\u00e0o s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng vi ph\u1ea1m. Kh\u00f4ng ch\u1ec9 v\u1eady, n\u1ebfu h\u00e0nh vi vi ph\u1ea1m do t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, th\u00ec m\u1ee9c ph\u1ea1t ti\u1ec1n s\u1ebd g\u1ea5p \u0111\u00f4i m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n b\u1ecb bu\u1ed9c ph\u1ea3i tr\u1ea3 \u0111\u1ee7 s\u1ed1 ti\u1ec1n c\u00f4ng c\u00f2n thi\u1ebfu v\u00e0 ph\u1ea3i t\u00ednh th\u00eam kho\u1ea3n l\u00e3i su\u1ea5t ch\u1eadm tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo m\u1ee9c l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n cao nh\u1ea5t c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 Nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed ph\u1ea1t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-k\u1ebft-lu\u1eadn\">7. K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>Qua nh\u1eefng chia s\u1ebb tr\u00ean, Base.vn hy v\u1ecdng r\u1eb1ng \u0111\u00e3 gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026. Vi\u1ec7c t\u00ednh v\u00e0 tr\u1ea3 \u0111\u00fang ti\u1ec1n c\u00f4ng l\u00e0m th\u00eam gi\u1edd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, m\u00e0 c\u00f2n l\u00e0 c\u00e1ch doanh nghi\u1ec7p th\u1ec3 hi\u1ec7n s\u1ef1 t\u00f4n tr\u1ecdng nh\u1eefng \u0111\u00f3ng g\u00f3p c\u1ee7a nh\u00e2n vi\u00ean, v\u00e0 th\u00fac \u0111\u1ea9y s\u1ef1 g\u1eafn b\u00f3 l\u00e2u d\u00e0i trong m\u1ed1i quan h\u1ec7 lao \u0111\u1ed9ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n t\u0103ng ca l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 gi\u1edd b\u00ecnh th\u01b0\u1eddng theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. C\u01a1 s\u1edf ch\u00ednh \u0111\u1ec3 t\u00ednh ti\u1ec1n t\u0103ng ca l\u00e0 ti\u1ec1n l\u01b0\u01a1ng c\u01a1 b\u1ea3n trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. V\u1eady, c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":22614,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"ppma_author":[56],"class_list":["post-22595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-quan-tri-nhan-su"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v24.4 (Yoast SEO v24.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026<\/title>\n<meta name=\"description\" content=\"C\u1eadp nh\u1eadt c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026 gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eafm r\u00f5 quy\u1ec1n l\u1ee3i v\u00e0 t\u00ednh \u0111\u00fang thu nh\u1eadp th\u1ef1c t\u1ebf.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026\" \/>\n<meta property=\"og:description\" content=\"C\u1eadp nh\u1eadt c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026 gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eafm r\u00f5 quy\u1ec1n l\u1ee3i v\u00e0 t\u00ednh \u0111\u00fang thu nh\u1eadp th\u1ef1c t\u1ebf.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/\" \/>\n<meta property=\"og:site_name\" content=\"Base Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/base.vietnam\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-02T02:14:35+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-02T02:14:53+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"Nguy\u1ec5n Thu H\u01b0\u01a1ng\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"Nguy\u1ec5n Thu H\u01b0\u01a1ng\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc\" \/>\n\t<meta name=\"twitter:data2\" content=\"23 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/\"},\"author\":{\"name\":\"Nguy\u1ec5n Thu H\u01b0\u01a1ng\",\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/person\/424d77bd96c31365b5001382e1742529\"},\"headline\":\"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026\",\"datePublished\":\"2026-01-02T02:14:35+00:00\",\"dateModified\":\"2026-01-02T02:14:53+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/\"},\"wordCount\":5866,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/base.vn\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp\",\"articleSection\":[\"Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1\"],\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/\",\"url\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/\",\"name\":\"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026\",\"isPartOf\":{\"@id\":\"https:\/\/base.vn\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp\",\"datePublished\":\"2026-01-02T02:14:35+00:00\",\"dateModified\":\"2026-01-02T02:14:53+00:00\",\"description\":\"C\u1eadp nh\u1eadt c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026 gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eafm r\u00f5 quy\u1ec1n l\u1ee3i v\u00e0 t\u00ednh \u0111\u00fang thu nh\u1eadp th\u1ef1c t\u1ebf.\",\"breadcrumb\":{\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#breadcrumb\"},\"inLanguage\":\"vi\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#primaryimage\",\"url\":\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp\",\"contentUrl\":\"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp\",\"width\":1200,\"height\":628,\"caption\":\"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Tin t\u1ee9c\",\"item\":\"https:\/\/base.vn\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1\",\"item\":\"https:\/\/base.vn\/blog\/category\/quan-tri-nhan-su\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/base.vn\/blog\/#website\",\"url\":\"https:\/\/base.vn\/blog\/\",\"name\":\"Base Blog\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/base.vn\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/base.vn\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"vi\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/base.vn\/blog\/#organization\",\"name\":\"Base.vn\",\"url\":\"https:\/\/base.vn\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/base.vn\/wp-content\/uploads\/2023\/12\/Base-1.png\",\"contentUrl\":\"https:\/\/base.vn\/wp-content\/uploads\/2023\/12\/Base-1.png\",\"width\":153,\"height\":47,\"caption\":\"Base.vn\"},\"image\":{\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/base.vietnam\",\"https:\/\/www.linkedin.com\/company\/baseinc\",\"https:\/\/www.youtube.com\/channel\/UCtliV35MJd2Krt19X5r8jBQ\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/person\/424d77bd96c31365b5001382e1742529\",\"name\":\"Nguy\u1ec5n Thu H\u01b0\u01a1ng\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"vi\",\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/person\/image\/37da9366a2bacf5b2b88e4f72de99e0f\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/301d3507787002e7ac8f4b44cc3d3e416f34564038088618b025cc43ba8baac8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/301d3507787002e7ac8f4b44cc3d3e416f34564038088618b025cc43ba8baac8?s=96&d=mm&r=g\",\"caption\":\"Nguy\u1ec5n Thu H\u01b0\u01a1ng\"},\"description\":\"Nguy\u1ec5n Thu H\u01b0\u01a1ng, v\u1edbi vai tr\u00f2 l\u00e0 Tr\u01b0\u1edfng nh\u00f3m n\u1ed9i dung Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 t\u1ea1i Base.vn, kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t chuy\u00ean gia h\u00e0ng \u0111\u1ea7u v\u1ec1 l\u0129nh v\u1ef1c qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 m\u00e0 c\u00f2n l\u00e0 m\u1ed9t t\u00e1c gi\u1ea3 t\u00e0i n\u0103ng v\u1edbi nh\u1eefng b\u00e0i vi\u1ebft \u0111\u1ea7y tinh t\u1ebf v\u00e0 s\u00e2u s\u1eafc. V\u1edbi s\u1ef1 s\u00e1ng t\u1ea1o v\u00e0 t\u00e2m huy\u1ebft, Nguy\u1ec5n Thu H\u01b0\u01a1ng kh\u00f4ng ng\u1eebng chia s\u1ebb ki\u1ebfn th\u1ee9c, kinh nghi\u1ec7m v\u00e0 g\u00f3c nh\u00ecn m\u1edbi m\u1ebb v\u1ec1 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 th\u00f4ng qua c\u00e1c n\u1ed9i dung h\u1eefu \u00edch. C\u00f4 \u1ea5y kh\u00f4ng ch\u1ec9 l\u00e0 ngu\u1ed3n th\u00f4ng tin \u0111\u00e1ng tin c\u1eady m\u00e0 c\u00f2n l\u00e0 ngu\u1ed3n \u0111\u1ed9ng vi\u00ean, c\u1ea3m h\u1ee9ng cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 chuy\u00ean gia trong ng\u00e0nh nh\u00e2n s\u1ef1.\",\"url\":\"https:\/\/base.vn\/blog\/tac-gia\/thu-huong\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026","description":"C\u1eadp nh\u1eadt c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026 gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eafm r\u00f5 quy\u1ec1n l\u1ee3i v\u00e0 t\u00ednh \u0111\u00fang thu nh\u1eadp th\u1ef1c t\u1ebf.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/","og_locale":"vi_VN","og_type":"article","og_title":"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026","og_description":"C\u1eadp nh\u1eadt c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026 gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eafm r\u00f5 quy\u1ec1n l\u1ee3i v\u00e0 t\u00ednh \u0111\u00fang thu nh\u1eadp th\u1ef1c t\u1ebf.","og_url":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/","og_site_name":"Base Blog","article_publisher":"https:\/\/www.facebook.com\/base.vietnam","article_published_time":"2026-01-02T02:14:35+00:00","article_modified_time":"2026-01-02T02:14:53+00:00","og_image":[{"width":1200,"height":628,"url":"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp","type":"image\/webp"}],"author":"Nguy\u1ec5n Thu H\u01b0\u01a1ng","twitter_card":"summary_large_image","twitter_misc":{"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi":"Nguy\u1ec5n Thu H\u01b0\u01a1ng","\u01af\u1edbc t\u00ednh th\u1eddi gian \u0111\u1ecdc":"23 ph\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#article","isPartOf":{"@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/"},"author":{"name":"Nguy\u1ec5n Thu H\u01b0\u01a1ng","@id":"https:\/\/base.vn\/blog\/#\/schema\/person\/424d77bd96c31365b5001382e1742529"},"headline":"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026","datePublished":"2026-01-02T02:14:35+00:00","dateModified":"2026-01-02T02:14:53+00:00","mainEntityOfPage":{"@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/"},"wordCount":5866,"commentCount":0,"publisher":{"@id":"https:\/\/base.vn\/blog\/#organization"},"image":{"@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#primaryimage"},"thumbnailUrl":"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp","articleSection":["Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1"],"inLanguage":"vi","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/","url":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/","name":"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026","isPartOf":{"@id":"https:\/\/base.vn\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#primaryimage"},"image":{"@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#primaryimage"},"thumbnailUrl":"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp","datePublished":"2026-01-02T02:14:35+00:00","dateModified":"2026-01-02T02:14:53+00:00","description":"C\u1eadp nh\u1eadt c\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026 gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u1eafm r\u00f5 quy\u1ec1n l\u1ee3i v\u00e0 t\u00ednh \u0111\u00fang thu nh\u1eadp th\u1ef1c t\u1ebf.","breadcrumb":{"@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#breadcrumb"},"inLanguage":"vi","potentialAction":[{"@type":"ReadAction","target":["https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/"]}]},{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#primaryimage","url":"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp","contentUrl":"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp","width":1200,"height":628,"caption":"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca"},{"@type":"BreadcrumbList","@id":"https:\/\/base.vn\/blog\/cach-tinh-tien-tang-ca\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Tin t\u1ee9c","item":"https:\/\/base.vn\/blog\/"},{"@type":"ListItem","position":2,"name":"Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1","item":"https:\/\/base.vn\/blog\/category\/quan-tri-nhan-su\/"},{"@type":"ListItem","position":3,"name":"C\u00e1ch t\u00ednh ti\u1ec1n t\u0103ng ca theo l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t n\u0103m 2026"}]},{"@type":"WebSite","@id":"https:\/\/base.vn\/blog\/#website","url":"https:\/\/base.vn\/blog\/","name":"Base Blog","description":"","publisher":{"@id":"https:\/\/base.vn\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/base.vn\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"vi"},{"@type":"Organization","@id":"https:\/\/base.vn\/blog\/#organization","name":"Base.vn","url":"https:\/\/base.vn\/blog\/","logo":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/base.vn\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/base.vn\/wp-content\/uploads\/2023\/12\/Base-1.png","contentUrl":"https:\/\/base.vn\/wp-content\/uploads\/2023\/12\/Base-1.png","width":153,"height":47,"caption":"Base.vn"},"image":{"@id":"https:\/\/base.vn\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/base.vietnam","https:\/\/www.linkedin.com\/company\/baseinc","https:\/\/www.youtube.com\/channel\/UCtliV35MJd2Krt19X5r8jBQ"]},{"@type":"Person","@id":"https:\/\/base.vn\/blog\/#\/schema\/person\/424d77bd96c31365b5001382e1742529","name":"Nguy\u1ec5n Thu H\u01b0\u01a1ng","image":{"@type":"ImageObject","inLanguage":"vi","@id":"https:\/\/base.vn\/blog\/#\/schema\/person\/image\/37da9366a2bacf5b2b88e4f72de99e0f","url":"https:\/\/secure.gravatar.com\/avatar\/301d3507787002e7ac8f4b44cc3d3e416f34564038088618b025cc43ba8baac8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/301d3507787002e7ac8f4b44cc3d3e416f34564038088618b025cc43ba8baac8?s=96&d=mm&r=g","caption":"Nguy\u1ec5n Thu H\u01b0\u01a1ng"},"description":"Nguy\u1ec5n Thu H\u01b0\u01a1ng, v\u1edbi vai tr\u00f2 l\u00e0 Tr\u01b0\u1edfng nh\u00f3m n\u1ed9i dung Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 t\u1ea1i Base.vn, kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t chuy\u00ean gia h\u00e0ng \u0111\u1ea7u v\u1ec1 l\u0129nh v\u1ef1c qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 m\u00e0 c\u00f2n l\u00e0 m\u1ed9t t\u00e1c gi\u1ea3 t\u00e0i n\u0103ng v\u1edbi nh\u1eefng b\u00e0i vi\u1ebft \u0111\u1ea7y tinh t\u1ebf v\u00e0 s\u00e2u s\u1eafc. V\u1edbi s\u1ef1 s\u00e1ng t\u1ea1o v\u00e0 t\u00e2m huy\u1ebft, Nguy\u1ec5n Thu H\u01b0\u01a1ng kh\u00f4ng ng\u1eebng chia s\u1ebb ki\u1ebfn th\u1ee9c, kinh nghi\u1ec7m v\u00e0 g\u00f3c nh\u00ecn m\u1edbi m\u1ebb v\u1ec1 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 th\u00f4ng qua c\u00e1c n\u1ed9i dung h\u1eefu \u00edch. C\u00f4 \u1ea5y kh\u00f4ng ch\u1ec9 l\u00e0 ngu\u1ed3n th\u00f4ng tin \u0111\u00e1ng tin c\u1eady m\u00e0 c\u00f2n l\u00e0 ngu\u1ed3n \u0111\u1ed9ng vi\u00ean, c\u1ea3m h\u1ee9ng cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 chuy\u00ean gia trong ng\u00e0nh nh\u00e2n s\u1ef1.","url":"https:\/\/base.vn\/blog\/tac-gia\/thu-huong\/"}]}},"jetpack_featured_media_url":"https:\/\/base.vn\/wp-content\/uploads\/2025\/10\/cach-tinh-tien-tang-ca.webp","authors":[{"term_id":56,"user_id":10,"is_guest":0,"slug":"thu-huong","display_name":"Nguy\u1ec5n Thu H\u01b0\u01a1ng","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/301d3507787002e7ac8f4b44cc3d3e416f34564038088618b025cc43ba8baac8?s=96&d=mm&r=g","first_name":"Thu H\u01b0\u01a1ng","last_name":"Nguy\u1ec5n","user_url":"","job_title":"","description":"Nguy\u1ec5n Thu H\u01b0\u01a1ng, v\u1edbi vai tr\u00f2 l\u00e0 Tr\u01b0\u1edfng nh\u00f3m n\u1ed9i dung Qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 t\u1ea1i Base.vn, kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t chuy\u00ean gia h\u00e0ng \u0111\u1ea7u v\u1ec1 l\u0129nh v\u1ef1c qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 m\u00e0 c\u00f2n l\u00e0 m\u1ed9t t\u00e1c gi\u1ea3 t\u00e0i n\u0103ng v\u1edbi nh\u1eefng b\u00e0i vi\u1ebft \u0111\u1ea7y tinh t\u1ebf v\u00e0 s\u00e2u s\u1eafc. V\u1edbi s\u1ef1 s\u00e1ng t\u1ea1o v\u00e0 t\u00e2m huy\u1ebft, Nguy\u1ec5n Thu H\u01b0\u01a1ng kh\u00f4ng ng\u1eebng chia s\u1ebb ki\u1ebfn th\u1ee9c, kinh nghi\u1ec7m v\u00e0 g\u00f3c nh\u00ecn m\u1edbi m\u1ebb v\u1ec1 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 th\u00f4ng qua c\u00e1c n\u1ed9i dung h\u1eefu \u00edch. C\u00f4 \u1ea5y kh\u00f4ng ch\u1ec9 l\u00e0 ngu\u1ed3n th\u00f4ng tin \u0111\u00e1ng tin c\u1eady m\u00e0 c\u00f2n l\u00e0 ngu\u1ed3n \u0111\u1ed9ng vi\u00ean, c\u1ea3m h\u1ee9ng cho c\u00e1c nh\u00e0 qu\u1ea3n l\u00fd v\u00e0 chuy\u00ean gia trong ng\u00e0nh nh\u00e2n s\u1ef1."}],"_links":{"self":[{"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/posts\/22595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/comments?post=22595"}],"version-history":[{"count":0,"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/posts\/22595\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/media\/22614"}],"wp:attachment":[{"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/media?parent=22595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/categories?post=22595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/tags?post=22595"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/base.vn\/blog\/wp-json\/wp\/v2\/ppma_author?post=22595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}