{"id":4869,"date":"2024-04-09T15:41:11","date_gmt":"2024-04-09T08:41:11","guid":{"rendered":"https:\/\/blog.base.vn\/?p=4869"},"modified":"2025-08-09T10:19:52","modified_gmt":"2025-08-09T03:19:52","slug":"luong-gross-va-luong-net","status":"publish","type":"post","link":"https:\/\/base.vn\/blog\/luong-gross-va-luong-net\/","title":{"rendered":"L\u01b0\u01a1ng gross l\u00e0 g\u00ec? L\u01b0\u01a1ng net l\u00e0 g\u00ec? C\u00e1ch \u0111\u1ed5i l\u01b0\u01a1ng gross sang net"},"content":{"rendered":"\n<p>Ch\u1ebf \u0111\u1ed9 v\u1ec1 l\u01b0\u01a1ng, th\u01b0\u1edfng l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n c\u00e1c nh\u00e2n s\u1ef1 t\u00e0i n\u0103ng. Hi\u1ec7n nay, doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1eafc nhi\u1ec1u \u0111\u1ebfn hai kh\u00e1i ni\u1ec7m l\u00e0 l\u01b0\u01a1ng net v\u00e0 l\u01b0\u01a1ng gross khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1eady <strong>l\u01b0\u01a1ng gross l\u00e0 g\u00ec?, l\u01b0\u01a1ng net l\u00e0 g\u00ec?<\/strong>, doanh nghi\u1ec7p n\u00ean tr\u1ea3 ph\u1ea7n l\u01b0\u01a1ng n\u00e0o \u0111\u1ec3 t\u1ed1i \u01b0u chi ph\u00ed? C\u00f9ng t\u00ecm hi\u1ec3u v\u1ec1 hai kh\u00e1i ni\u1ec7m n\u00e0y v\u00e0 nh\u1eefng th\u00f4ng tin li\u00ean quan trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a Base.vn.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-l\u01b0\u01a1ng-net-va-l\u01b0\u01a1ng-gross-la-gi\">1. L\u01b0\u01a1ng net v\u00e0 l\u01b0\u01a1ng gross l\u00e0 g\u00ec?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-1-l\u01b0\u01a1ng-gross-la-gi\">1.1. L\u01b0\u01a1ng gross l\u00e0 g\u00ec?<\/h3>\n\n\n\n<p><strong>L\u01b0\u01a1ng gross<\/strong> (hay <strong>gross income<\/strong>) l\u00e0 kh\u00e1i ni\u1ec7m kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong c\u00e1c v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt. Thu\u1eadt ng\u1eef n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng trong l\u0129nh v\u1ef1c kinh t\u1ebf, doanh nghi\u1ec7p s\u1ebd s\u1eed d\u1ee5ng khi n\u00f3i v\u1ec1 m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<p><strong>L\u01b0\u01a1ng gross ch\u00ednh l\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u00e1ng<\/strong>, g\u1ed3m l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p, hoa h\u1ed3ng, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p,&#8230; m\u00e0 ch\u01b0a tr\u1eeb b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu ph\u00e1t sinh) ho\u1eb7c chi ph\u00ed c\u00f4ng \u0111o\u00e0n (n\u1ebfu c\u00f3). Theo \u0111\u00f3, l\u01b0\u01a1ng gross ch\u01b0a ph\u1ea3i m\u1ee9c l\u01b0\u01a1ng th\u1ef1c t\u1ebf ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn v\u1ec1 tay h\u00e0ng th\u00e1ng.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/04\/luong-gross-la-gi-1024x576.jpg\" alt=\"L\u01b0\u01a1ng gross l\u00e0 g\u00ec?\"\/><figcaption class=\"wp-element-caption\">L\u01b0\u01a1ng gross l\u00e0 g\u00ec?<\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-2-l\u01b0\u01a1ng-gross-bao-g\u1ed3m-nh\u1eefng-gi\">1.2. L\u01b0\u01a1ng gross bao g\u1ed3m nh\u1eefng g\u00ec?<\/h3>\n\n\n\n<p>L\u01b0\u01a1ng gross s\u1ebd g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>L\u01b0\u01a1ng c\u01a1 b\u1ea3n: \u0110\u00e2y l\u00e0 kho\u1ea3n l\u01b0\u01a1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn theo \u0111\u1ecbnh k\u1ef3 h\u00e0ng th\u00e1ng, d\u1ef1a theo ch\u1ee9c danh, v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c, tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m l\u00e0m vi\u1ec7c.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p: M\u1ed7i doanh nghi\u1ec7p s\u1ebd c\u00f3 quy \u0111\u1ecbnh kh\u00e1c nhau v\u1ec1 ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn th\u00eam ngo\u00e0i ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n, m\u1ee5c \u0111\u00edch l\u00e0 b\u00f9 \u0111\u1eafp c\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh l\u00e0m vi\u1ec7c, v\u00ed d\u1ee5 nh\u01b0 tr\u1ee3 c\u1ea5p \u0111i l\u1ea1i, ti\u1ec1n \u0103n ca, ph\u1ee5 c\u1ea5p con nh\u1ecf, ph\u1ee5 c\u1ea5p nh\u00e0 \u1edf&#8230;.<\/li>\n\n\n\n<li>Ti\u1ec1n hoa h\u1ed3ng, th\u01b0\u1edfng: L\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn th\u00eam d\u1ef1a theo hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c c\u0169ng nh\u01b0 k\u1ebft qu\u1ea3 kinh doanh theo t\u1eebng th\u00e1ng, qu\u00fd ho\u1eb7c n\u0103m.<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m: Kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c g\u1ed3m b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/li>\n\n\n\n<li>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n: \u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p cho Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh. T\u00f9y t\u1eebng thu nh\u1eadp c\u1ee7a m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 m\u1ee9c thu\u1ebf s\u1ebd kh\u00e1c nhau.<\/li>\n\n\n\n<li>Chi ph\u00ed c\u00f4ng \u0111o\u00e0n: C\u00f4ng \u0111o\u00e0n l\u00e0 t\u1ed5 ch\u1ee9c \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. T\u00f9y t\u00ecnh h\u00ecnh c\u1ee7a m\u1ed7i doanh nghi\u1ec7p m\u00e0 s\u1ebd c\u00f3 b\u1ed9 ph\u1eadn n\u00e0y ho\u1eb7c kh\u00f4ng.<\/li>\n<\/ul>\n\n\n\n<p>L\u01b0u \u00fd: T\u1ef7 l\u1ec7 tr\u00edch l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh l\u00e0: 8% b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, 15% b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, 1,5% b\u1ea3o hi\u1ec3m y t\u1ebf. Ngo\u00e0i ra, t\u1ef7 l\u1ec7 tr\u00edch \u0111\u00f3ng thu\u1ebf l\u00e0 10% t\u1ed5ng thu nh\u1eadp, t\u1ef7 l\u1ec7 tr\u00edch \u0111\u00f3ng c\u00f4ng \u0111o\u00e0n l\u00e0 1% m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-3-l\u01b0\u01a1ng-net-la-gi\">1.3. L\u01b0\u01a1ng net l\u00e0 g\u00ec?<\/h3>\n\n\n\n<p><strong>L\u01b0\u01a1ng net hay l\u01b0\u01a1ng r\u00f2ng (net income) l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/strong> Khi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c chi tr\u1ea3 l\u01b0\u01a1ng net c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p s\u1ebd \u0111\u00f3ng to\u00e0n b\u1ed9 chi ph\u00ed b\u1ea3o hi\u1ec3m, thu\u1ebf, c\u00f4ng \u0111o\u00e0n. Ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd nh\u1eadn \u0111\u00fang kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn tr\u01b0\u1edbc \u0111\u00f3.<\/p>\n\n\n\n<p>L\u01b0\u01a1ng net c\u00f3 th\u1ec3 kh\u00e1c nhau \u0111\u1ed1i v\u1edbi m\u1ed7i nh\u00e2n vi\u00ean, t\u00f9y thu\u1ed9c v\u00e0o m\u1ee9c l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb c\u0169ng nh\u01b0 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf t\u1ea1i m\u1ed7i qu\u1ed1c gia, khu v\u1ef1c l\u00e0m vi\u1ec7c.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/04\/luong-net-la-gi-1024x576.jpg\" alt=\"L\u01b0\u01a1ng net l\u00e0 g\u00ec?\"\/><figcaption class=\"wp-element-caption\">L\u01b0\u01a1ng net l\u00e0 g\u00ec?<\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-phan-bi\u1ec7t-cach-tr\u1ea3-l\u01b0\u01a1ng-net-va-l\u01b0\u01a1ng-gross\">2. Ph\u00e2n bi\u1ec7t c\u00e1ch tr\u1ea3 l\u01b0\u01a1ng net v\u00e0 l\u01b0\u01a1ng gross<\/h2>\n\n\n\n<p>\u0110\u1ec3 th\u1ea5y r\u00f5 s\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa hai h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng n\u00e0y, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o b\u1ea3ng so s\u00e1nh sau \u0111\u00e2y:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Ti\u00eau ch\u00ed<\/strong><\/td><td><strong>L\u01b0\u01a1ng gross<\/strong><\/td><td><strong>L\u01b0\u01a1ng net<\/strong><\/td><\/tr><tr><td>Kh\u00e1i ni\u1ec7m<\/td><td>L\u00e0 t\u1ed5ng thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u00e3 bao g\u1ed3m thu\u1ebf, b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (n\u1ebfu c\u00f3)<\/td><td>S\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c nh\u1eadn sau khi tr\u1eeb \u0111i thu\u1ebf, b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n,\u2026<\/td><\/tr><tr><td>M\u1ee9c \u0111\u00f3ng B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/td><td>L\u01b0\u01a1ng gross bao g\u1ed3m: BHXH 8%, BHYT 1,5%, BHTN 1%<\/td><td>L\u01b0\u01a1ng net kh\u00f4ng bao g\u1ed3m b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/td><\/tr><tr><td>\u01afu \u0111i\u1ec3m<\/td><td>Doanh nghi\u1ec7p tr\u00edch m\u1ed9t ph\u1ea7n t\u1eeb l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf, t\u1eeb \u0111\u00f3 ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed cho c\u00e1c kho\u1ea3n n\u00e0y.T\u1ea1o cho nh\u00e2n vi\u00ean c\u1ea3m gi\u00e1c s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng cao, gi\u00fap t\u0103ng \u0111\u1ed9ng l\u1ef1c \u0111\u1ec3 l\u00e0m vi\u1ec7c hi\u1ec7u qu\u1ea3 h\u01a1n.<\/td><td>Doanh nghi\u1ec7p d\u1ec5 d\u00e0ng qu\u1ea3n l\u00fd chi ph\u00ed, d\u1ef1 \u0111o\u00e1n \u0111\u01b0\u1ee3c c\u00e1c ph\u1ea7n l\u01b0\u01a1ng, thu\u1ebf,\u2026 trong k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh.Nh\u00e2n vi\u00ean nh\u1eadn m\u1ee9c l\u01b0\u01a1ng theo \u0111\u00fang th\u1ecfa thu\u1eadn, h\u1ea1n ch\u1ebf ph\u00e1t sinh c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan.<\/td><\/tr><tr><td>Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/td><td>V\u00ec s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc khi kh\u1ea5u tr\u1eeb thu\u1ebf, n\u00ean s\u1ed1 ti\u1ec1n thu\u1ebf ph\u1ea3i tr\u1ea3 c\u0169ng s\u1ebd cao h\u01a1n.G\u00e2y kh\u00f3 kh\u0103n cho <a href=\"https:\/\/base.vn\/blog\/hr-la-gi\/\">HR<\/a> trong qu\u1ea3n l\u00fd chi ph\u00ed v\u00ec m\u1ed7i nh\u00e2n s\u1ef1 s\u1ebd c\u00f3 m\u1ed9t m\u1ee9c \u0111\u00f3ng thu\u1ebf, b\u1ea3o hi\u1ec3m kh\u00e1c nhau.\u0110\u00f4i khi s\u1ebd g\u00e2y nh\u1ea7m l\u1eabn v\u1ec1 k\u1ef3 v\u1ecdng thu nh\u1eadp, khi\u1ebfn nh\u00e2n vi\u00ean c\u00f3 nh\u1eefng tr\u1ea3i nghi\u1ec7m k\u00e9m.<\/td><td>B\u1ed9 ph\u1eadn HR ph\u1ea3i t\u00ednh to\u00e1n ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb \u0111\u1ec3 ra \u0111\u01b0\u1ee3c m\u1ee9c l\u01b0\u01a1ng gross.T\u1ed1n k\u00e9m chi ph\u00ed cho doanh nghi\u1ec7p v\u00ec s\u1ebd \u0111\u00f3ng to\u00e0n b\u1ed9 m\u1ee9c b\u1ea3o hi\u1ec3m, thu\u1ebf v\u00e0 c\u1ea3 c\u00f4ng \u0111o\u00e0n.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-doanh-nghi\u1ec7p-nen-quan-tam-d\u1ebfn-l\u01b0\u01a1ng-gross-hay-net\">3. Doanh nghi\u1ec7p n\u00ean quan t\u00e2m \u0111\u1ebfn l\u01b0\u01a1ng gross hay net?<\/h2>\n\n\n\n<p>M\u1ed7i h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng \u0111\u1ec1u c\u00f3 \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang, theo \u0111\u00f3 doanh nghi\u1ec7p n\u00ean quan t\u00e2m \u0111\u1ebfn c\u1ea3 l\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net.&nbsp; Nh\u01b0ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 xem h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng n\u00e0o ph\u00f9 h\u1ee3p v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec c\u1ea7n ph\u1ee5 thu\u1ed9c v\u00e0o nhi\u1ec1u y\u1ebfu t\u1ed1, trong \u0111\u00f3 c\u00f3 m\u1ee5c ti\u00eau v\u00e0 chi\u1ebfn l\u01b0\u1ee3c kinh doanh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/04\/doi-luong-gross-sang-luong-net-1024x576.jpg\" alt=\"L\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net\"\/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-1-y-nghia-c\u1ee7a-l\u01b0\u01a1ng-gross-d\u1ed1i-v\u1edbi-doanh-nghi\u1ec7p\">3.1. \u00dd ngh\u0129a c\u1ee7a l\u01b0\u01a1ng gross \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>D\u1ef1 \u0111o\u00e1n v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed nh\u00e2n s\u1ef1: B\u1eb1ng vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng gross cho nh\u00e2n vi\u00ean, doanh nghi\u1ec7p c\u00f3 th\u1ec3 so s\u00e1nh, \u0111\u00e1nh gi\u00e1 m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00e1c v\u1ecb tr\u00ed so v\u1edbi th\u1ecb tr\u01b0\u1eddng, t\u1eeb \u0111\u00f3 c\u00f3 k\u1ebf ho\u1ea1ch v\u1ec1 chi ph\u00ed nh\u00e2n s\u1ef1 c\u0169ng nh\u01b0 chi\u1ebfn l\u01b0\u1ee3c ph\u00e1t tri\u1ec3n ngu\u1ed3n l\u1ef1c hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/li>\n\n\n\n<li>Thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i: Khi th\u1ecfa thu\u1eadn l\u01b0\u01a1ng gross, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0a ra m\u1ee9c l\u01b0\u01a1ng cao h\u01a1n, qua \u0111\u00f3 t\u0103ng h\u00ecnh \u1ea3nh th\u01b0\u01a1ng hi\u1ec7u, t\u0103ng t\u00ednh c\u1ea1nh tranh c\u1ee7a doanh nghi\u1ec7p tr\u00ean th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng v\u00e0 gi\u00fap doanh nghi\u1ec7p thu h\u00fat nhi\u1ec1u \u1ee9ng vi\u00ean.<\/li>\n\n\n\n<li>T\u1ed1i \u01b0u \u0111\u01b0\u1ee3c chi ph\u00ed doanh nghi\u1ec7p: N\u1ebfu tr\u1ea3 l\u01b0\u01a1ng gross, doanh nghi\u1ec7p s\u1ebd chi tr\u1ea3 21,5% m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c. Ph\u1ea7n 10,5% c\u00f2n l\u1ea1i v\u00e0 c\u00e1c chi ph\u00ed thu\u1ebf TNCN, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n s\u1ebd \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u00e1ch l\u00e0m n\u00e0y gi\u00fap doanh nghi\u1ec7p ti\u1ebft ki\u1ec7m \u0111\u01b0\u1ee3c chi ph\u00ed v\u1eadn h\u00e0nh.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-2-y-nghia-c\u1ee7a-l\u01b0\u01a1ng-net-d\u1ed1i-v\u1edbi-doanh-nghi\u1ec7p\">3.2. \u00dd ngh\u0129a c\u1ee7a l\u01b0\u01a1ng net \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0110\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho nh\u00e2n vi\u00ean: V\u1edbi m\u1ee9c l\u01b0\u01a1ng net, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u00fang thu nh\u1eadp nh\u01b0 \u0111\u00e3 th\u1ecfa thu\u1eadn, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd kh\u00f4ng c\u00f3 c\u1ea3m gi\u00e1c b\u1ecb tr\u1eeb ti\u1ec1n n\u00ean s\u1ebd h\u00e0i l\u00f2ng h\u01a1n.<\/li>\n\n\n\n<li>Gi\u00fap doanh nghi\u1ec7p d\u1ef1 \u0111o\u00e1n chi ph\u00ed nh\u00e2n s\u1ef1: B\u1eb1ng vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng net, doanh nghi\u1ec7p s\u1ebd ch\u1ee7 \u0111\u1ed9ng trong vi\u1ec7c t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n l\u01b0\u01a1ng, chi ph\u00ed thu\u1ebf, b\u1ea3o hi\u1ec3m c\u1ea7n \u0111\u00f3ng. Nh\u1edd v\u1eady n\u00ean doanh nghi\u1ec7p s\u1ebd d\u1ec5 d\u00e0ng t\u00ednh to\u00e1n v\u00e0 l\u1eadp k\u1ebf ho\u1ea1ch chi ph\u00ed nh\u00e2n s\u1ef1 r\u00f5 r\u00e0ng, chi ti\u1ebft.<\/li>\n\n\n\n<li>Thu h\u00fat, gi\u1eef ch\u00e2n nh\u00e2n vi\u00ean: Ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn l\u01b0\u01a1ng net s\u1ebd vui v\u1ebb v\u00e0 h\u00e0i l\u00f2ng do kh\u00f4ng ph\u1ea3i tr\u1eeb \u0111i c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh. Qua \u0111\u00f3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 thu h\u00fat th\u00eam \u1ee9ng vi\u00ean, t\u0103ng s\u1ef1 h\u00e0i l\u00f2ng c\u1ee7a nh\u00e2n vi\u00ean v\u1edbi t\u1ed5 ch\u1ee9c.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-background\" style=\"background-color:#ebf6fd\"><strong>\u0110\u1ecdc th\u00eam:<\/strong> <a href=\"https:\/\/base.vn\/blog\/cac-trang-web-tuyen-dung\/\" target=\"_blank\" rel=\"noreferrer noopener\">Top 15+ c\u00e1c trang web tuy\u1ec3n d\u1ee5ng uy t\u00edn nh\u1ea5t hi\u1ec7n nay<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-h\u01b0\u1edbng-d\u1eabn-cach-d\u1ed5i-l\u01b0\u01a1ng-gross-sang-net-va-ng\u01b0\u1ee3c-l\u1ea1i\">4. H\u01b0\u1edbng d\u1eabn c\u00e1ch \u0111\u1ed5i l\u01b0\u01a1ng gross sang net v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/04\/luong-gross-sang-luong-net-1024x576.jpg\" alt=\"\u0110\u1ed5i l\u01b0\u01a1ng gross sang l\u01b0\u01a1ng net\"\/><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-1-cong-th\u1ee9c-quy-d\u1ed5i\">4.1 C\u00f4ng th\u1ee9c quy \u0111\u1ed5i<\/h3>\n\n\n\n<p>\u0110\u1ec3 \u0111\u1ed5i l\u01b0\u01a1ng gross sang net, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><strong>L\u01b0\u01a1ng gross = L\u01b0\u01a1ng net + (BHXH + BHYT + BHTN) + Thu\u1ebf TNCN + Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/p>\n\n\n\n<p>\u0110\u1ec3 \u0111\u1ed5i l\u01b0\u01a1ng net sang gross, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ednh theo c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><strong>L\u01b0\u01a1ng net = L\u01b0\u01a1ng gross &#8211; (BHXH + BHYT + BHTN) &#8211; Thu\u1ebf TNCN &#8211; Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-2-gi\u1ea3i-thich-cac-ch\u1ec9-s\u1ed1-trong-cong-th\u1ee9c-chuy\u1ec3n-d\u1ed5i-l\u01b0\u01a1ng\">4.2 Gi\u1ea3i th\u00edch c\u00e1c ch\u1ec9 s\u1ed1 trong c\u00f4ng th\u1ee9c chuy\u1ec3n \u0111\u1ed5i l\u01b0\u01a1ng<\/h3>\n\n\n\n<p>C\u00e1c ch\u1ec9 s\u1ed1 trong c\u00f4ng th\u1ee9c chuy\u1ec3n \u0111\u1ed5i l\u01b0\u01a1ng gross sang net v\u00e0 ng\u01b0\u1ee3c l\u1ea1i nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c: <\/strong>\u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n ph\u1ea3i \u0111\u00f3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH): 8% m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/li>\n\n\n\n<li>B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT): 1,5% m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/li>\n\n\n\n<li>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN): 1% m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/li>\n<\/ul>\n\n\n\n<p><strong>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong>: 1% ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n<p><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN): <\/strong>\u0110\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/p>\n\n\n\n<p class=\"has-text-align-center has-background\" style=\"background-color:#ebf6fd\"><em><strong>Thu\u1ebf TNCN = (T\u1ed5ng thu nh\u1eadp &#8211; C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb) x Thu\u1ebf su\u1ea5t<\/strong><\/em><\/p>\n\n\n\n<p>V\u1edbi c\u00e1c m\u1ee9c thu nh\u1eadp kh\u00e1c nhau, % thu\u1ebf su\u1ea5t c\u0169ng kh\u00e1c nhau, c\u1ee5 th\u1ec3:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>B\u1eadc&nbsp;<\/strong><\/td><td><strong>M\u1ee9c thu nh\u1eadp<\/strong><\/td><td><strong>% Thu\u1ebf su\u1ea5t thu\u1ebf TNCN<\/strong><\/td><\/tr><tr><td>1<\/td><td>0 &#8211; 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/td><td>5%<\/td><\/tr><tr><td>2<\/td><td>Tr\u00ean 5 &#8211; 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/td><td>10%<\/td><\/tr><tr><td>3<\/td><td>Tr\u00ean 10 &#8211; 18 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/td><td>15%<\/td><\/tr><tr><td>4<\/td><td>Tr\u00ean 18 &#8211; 32 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/td><td>20%<\/td><\/tr><tr><td>5<\/td><td>Tr\u00ean 32 &#8211; 52 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/td><td>25%<\/td><\/tr><tr><td>6<\/td><td>Tr\u00ean 52 &#8211; 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/td><td>30%<\/td><\/tr><tr><td>7<\/td><td>Tr\u00ean 80 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/td><td>35%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-3-vi-d\u1ee5-c\u1ee5-th\u1ec3\">4.3 V\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/h3>\n\n\n\n<p>\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch t\u00ednh to\u00e1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o v\u00ed d\u1ee5 nh\u01b0 sau:<\/p>\n\n\n\n<p>Ch\u1ecb Ph\u01b0\u01a1ng l\u00e0m vi\u1ec7c t\u1ea1i c\u00f4ng ty A v\u1edbi m\u1ee9c <strong>l\u01b0\u01a1ng gross = 20 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/strong>.<\/p>\n\n\n\n<p>Trong \u0111\u00f3, c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>BHXH: 8% x 20 tri\u1ec7u \u0111\u1ed3ng = 1,6 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>BHYT: 1,5% x 20 tri\u1ec7u \u0111\u1ed3ng = 300.000 \u0111\u1ed3ng<\/li>\n\n\n\n<li>BHTN: 1% x 20 tri\u1ec7u \u0111\u1ed3ng = 200.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n\n\n\n<p>Nh\u01b0 v\u1eady, t\u1ed5ng s\u1ed1 ti\u1ec1n ch\u1ecb Chi ph\u1ea3i tr\u00edch \u0111\u1ec3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c l\u00e0: <strong>B\u1ea3o hi\u1ec3m = 2,1 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n\n\n\n<p>V\u1ec1 kho\u1ea3n thu\u1ebf TNCN: Ch\u1ecb Ph\u01b0\u01a1ng c\u00f3 1 con nh\u1ecf l\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0 20 tri\u1ec7u \u0111\u1ed3ng, m\u1ee9c thu\u1ebf ph\u1ea3i n\u1ed9p nh\u01b0 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi ch\u00ednh b\u1ea3n th\u00e2n: 11 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c (con nh\u1ecf): 4,4 tri\u1ec7u \u0111\u1ed3ng<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m: 2,1 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n\n\n\n<p>L\u00fac n\u00e0y thu nh\u1eadp ch\u1ecbu thu\u1ebf c\u1ee7a ch\u1ecb Ph\u01b0\u01a1ng l\u00e0: 20 tri\u1ec7u &#8211; 11 tri\u1ec7u &#8211; 4,4 tri\u1ec7u &#8211; 2,1 tri\u1ec7u = 2,5 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n\n\n\n<p>Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a ch\u1ecb Ph\u01b0\u01a1ng l\u00e0 2,5 tri\u1ec7u \u0111\u1ed3ng thu\u1ed9c b\u1eadc 1, n\u00ean s\u1ed1 thu\u1ebf ch\u1ecb Ph\u01b0\u01a1ng ph\u1ea3i \u0111\u00f3ng l\u00e0: <strong>Thu\u1ebf TNCN = 125.000 \u0111\u1ed3ng.<\/strong><\/p>\n\n\n\n<p>Nh\u01b0 v\u1eady, s\u1ed1 ti\u1ec1n h\u00e0ng th\u00e1ng ch\u1ecb Ph\u01b0\u01a1ng th\u1ef1c nh\u1eadn l\u00e0: <strong>20 tri\u1ec7u \u0111\u1ed3ng &#8211; 2,1 tri\u1ec7u \u0111\u1ed3ng &#8211; 125.000 \u0111\u1ed3ng = 17,775 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-m\u1ed9t-s\u1ed1-l\u01b0u-y-khi-tinh-l\u01b0\u01a1ng-trong-doanh-nghi\u1ec7p\">5. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi t\u00ednh l\u01b0\u01a1ng trong doanh nghi\u1ec7p<\/h2>\n\n\n\n<p>Khi th\u1ef1c hi\u1ec7n t\u00ednh l\u01b0\u01a1ng trong doanh nghi\u1ec7p, <a href=\"https:\/\/base.vn\/blog\/cnb-la-gi\/\" data-type=\"link\" data-id=\"https:\/\/base.vn\/blog\/cnb-la-gi\/\">chuy\u00ean vi\u00ean C&amp;B<\/a> trong doanh nghi\u1ec7p c\u1ea7n ch\u00fa \u00fd:<\/p>\n\n\n\n<p><strong>Hi\u1ec3u r\u00f5 quy \u0111\u1ecbnh v\u1ec1 B\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf<\/strong><\/p>\n\n\n\n<p>Nh\u00e0 n\u01b0\u1edbc s\u1ebd c\u00f3 nh\u1eefng thay \u0111\u1ed5i, quy \u0111\u1ecbnh m\u1edbi v\u1ec1 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m, c\u0169ng nh\u01b0 c\u00e1c th\u00f4ng tin v\u1ec1 th\u1eddi gian l\u00e0m vi\u1ec7c, ch\u1ebf \u0111\u1ed9 ngh\u1ec9 l\u1ec5, ngh\u1ec9 ph\u00e9p, ngh\u1ec9 sinh con,&#8230; Do v\u1eady, C&amp;B trong doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 th\u00f4ng tin \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi m\u1ed7i khi c\u00f3 thay \u0111\u1ed5i v\u00e0 t\u00ednh to\u00e1n l\u01b0\u01a1ng \u0111\u00fang nh\u1ea5t.<\/p>\n\n\n\n<p>Ngo\u00e0i ra, Lu\u1eadt thu\u1ebf TNCN c\u0169ng c\u00f3 quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf, kho\u1ea3n gi\u1ea3m tr\u1eeb gia c\u1ea3nh, m\u1ee9c thu\u1ebf su\u1ea5t. Doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 k\u00ea khai thu\u1ebf \u0111\u00fang cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<p><strong>C\u1eadp nh\u1eadt th\u00f4ng tin nh\u00e2n vi\u00ean<\/strong><\/p>\n\n\n\n<p>C\u00e1c th\u00f4ng tin v\u1ec1 m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p, <a href=\"https:\/\/base.vn\/blog\/he-so-luong-co-ban\/\" target=\"_blank\" rel=\"noreferrer noopener\">h\u1ec7 s\u1ed1 l\u01b0\u01a1ng<\/a>, ch\u1ee9c v\u1ee5,&#8230; c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt \u0111\u00fang \u0111\u1ec3 tr\u00e1nh t\u00ednh to\u00e1n sai l\u01b0\u01a1ng. B\u00ean c\u1ea1nh \u0111\u00f3, doanh nghi\u1ec7p c\u0169ng c\u1ea7n ch\u00fa \u00fd v\u1ec1 t\u00ecnh tr\u1ea1ng h\u00f4n nh\u00e2n, s\u1ed1 con c\u00e1i, ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c,&#8230; \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111i\u1ec3n h\u00ecnh nh\u01b0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n\n\n\n<p><strong>Minh b\u1ea1ch, c\u00f4ng b\u1eb1ng khi t\u00ednh l\u01b0\u01a1ng<\/strong><\/p>\n\n\n\n<p>B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 c\u00f3 ngh\u0129a v\u1ee5 th\u00f4ng tin r\u00f5 r\u00e0ng v\u1ec1 <a href=\"https:\/\/base.vn\/blog\/cach-tinh-luong\/\" target=\"_blank\" rel=\"noreferrer noopener\">c\u00e1ch t\u00ednh l\u01b0\u01a1ng<\/a>, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, kho\u1ea3n kh\u1ea5u tr\u1eeb,&#8230; \u0111\u1ec3 ng\u01b0\u1eddi lao \u0111\u1ed9ng hi\u1ec3u r\u00f5. B\u00ean c\u1ea1nh \u0111\u00f3, vi\u1ec7c chi tr\u1ea3 l\u01b0\u01a1ng c\u0169ng c\u1ea7n \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi n\u0103ng l\u1ef1c, hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c \u0111\u1ec3 t\u1ea1o \u0111\u1ed9ng l\u1ef1c cho nh\u00e2n vi\u00ean ph\u00e1t tri\u1ec3n t\u1ed1t h\u01a1n.<\/p>\n\n\n\n<p><strong>Ki\u1ec3m tra k\u1ef9 tr\u01b0\u1edbc khi thanh to\u00e1n<\/strong><\/p>\n\n\n\n<p>Khi thanh to\u00e1n, b\u1ed9 ph\u1eadn HR c\u1ea7n \u0111\u1ea3m b\u1ea3o \u0111\u00fang ng\u00e0y c\u00f4ng, \u0111\u00fang c\u00e1c kho\u1ea3n th\u01b0\u1edfng hi\u1ec7u su\u1ea5t, th\u01b0\u1edfng hoa h\u1ed3ng. C\u00e1c th\u00f4ng tin li\u00ean quan \u0111\u1ebfn thu\u1ebf TNCN v\u00e0 b\u1ea3o hi\u1ec3m c\u0169ng c\u1ea7n ki\u1ec3m tra l\u1ea1i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 sai s\u00f3t, tr\u00e1nh ph\u1ea3i gi\u1ea3i quy\u1ebft c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o th\u00e1ng sau.<\/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\/phuc-loi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ph\u00fac l\u1ee3i l\u00e0 g\u00ec? C\u00e1c xu h\u01b0\u1edbng ph\u00fac l\u1ee3i nh\u00e2n vi\u00ean h\u1ea5p d\u1eabn nh\u1ea5t<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-v\u1ec1-ph\u1ea7n-m\u1ec1m-tinh-l\u01b0\u01a1ng-base-payroll-t\u1ef1-d\u1ed9ng-hoa-va-minh-b\u1ea1ch-trong-tinh-l\u01b0\u01a1ng\">6. V\u1ec1 ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng Base Payroll &#8211; T\u1ef1 \u0111\u1ed9ng ho\u00e1 v\u00e0 minh b\u1ea1ch trong t\u00ednh l\u01b0\u01a1ng<\/h2>\n\n\n\n<p>Vi\u1ec7c t\u00ednh to\u00e1n l\u01b0\u01a1ng th\u1ee7 c\u00f4ng c\u00f3 th\u1ec3 khi\u1ebfn b\u1ed9 ph\u1eadn C&amp;B t\u1ed1n k\u00e9m th\u1eddi gian v\u00e0 g\u1eb7p nhi\u1ec1u sai s\u00f3t, d\u1eabn \u0111\u1ebfn ch\u1eadm l\u01b0\u01a1ng,\u00a0 khi\u1ebfn cho c\u1ea3 C&amp;B v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec1u kh\u00f4ng h\u00e0i l\u00f2ng. Nh\u1eb1m gi\u1ea3i ph\u00f3ng \u00e1p l\u1ef1c cho b\u1ed9 ph\u1eadn C&amp;B, gi\u00fap doanh nghi\u1ec7p t\u1ed1i \u01b0u ngu\u1ed3n l\u1ef1c v\u00e0 chi ph\u00ed, Base.vn \u0111\u00e3 ph\u00e1t tri\u1ec3n Ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng <a href=\"https:\/\/base.vn\/app\/payroll?utm_source=base-blog&amp;utm_content=base.vn\/blog\/luong-gross-va-luong-net\/\" target=\"_blank\" rel=\"noreferrer noopener\">Base Payroll<\/a> v\u1edbi nhi\u1ec1u t\u00ednh n\u0103ng:<\/p>\n\n\n\n<p><strong>T\u00f9y ch\u1ec9nh c\u00f4ng th\u1ee9c t\u00ednh to\u00e1n<\/strong><\/p>\n\n\n\n<p>C\u00e1c c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ngay tr\u00ean h\u1ec7 th\u1ed1ng, s\u1eed d\u1ee5ng c\u00e1c bi\u1ebfn m\u1eb7c \u0111\u1ecbnh v\u00e0 c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c. Ngo\u00e0i ra, doanh nghi\u1ec7p c\u0169ng d\u1ec5 d\u00e0ng t\u1ea1o th\u00eam c\u00e1c c\u00f4ng th\u1ee9c l\u01b0\u01a1ng linh ho\u1ea1t cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u00e2n s\u1ef1 \u0111\u1eb7c bi\u1ec7t.<\/p>\n\n\n\n<p><strong>T\u1ef1 \u0111\u1ed9ng tr\u00edch xu\u1ea5t d\u1eef li\u1ec7u t\u1eeb c\u00e1c ph\u1ea7n m\u1ec1m kh\u00e1c ho\u1eb7c file Excel<\/strong><\/p>\n\n\n\n<p>Ph\u1ea7n m\u1ec1m Base Payroll c\u00f3 kh\u1ea3 n\u0103ng t\u1ef1 \u0111\u1ed9ng k\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u00e1c h\u1ec7 th\u1ed1ng c\u00f3 li\u00ean quan: h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd th\u00f4ng tin nh\u00e2n s\u1ef1 <a href=\"https:\/\/base.vn\/hrm?utm_content=base.vn\/blog\/luong-gross-va-luong-net\/\">Ba<\/a><a href=\"https:\/\/base.vn\/hrm?utm_content=base.vn\/blog\/luong-gross-va-luong-net\/\" target=\"_blank\" rel=\"noreferrer noopener\">s<\/a><a href=\"https:\/\/base.vn\/app\/hrm?utm_source=base-blog&amp;utm_content=base.vn\/blog\/luong-gross-va-luong-net\/\" target=\"_blank\" rel=\"noreferrer noopener\">e HRM<\/a>, ph\u1ea7n m\u1ec1m ch\u1ea5m c\u00f4ng, gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n l\u01b0\u01a1ng d\u1ec5 d\u00e0ng h\u01a1n, tr\u00e1nh g\u1eb7p sai s\u00f3t, nh\u1ea7m l\u1eabn v\u1ec1 d\u1eef li\u1ec7u v\u00e0 gi\u1eefa c\u00e1c nh\u00e2n vi\u00ean trong c\u00f4ng ty.<\/p>\n\n\n\n<p><strong>T\u1ef1 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh v\u00e0 t\u00ednh to\u00e1n c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb<\/strong><\/p>\n\n\n\n<p>V\u1edbi Base Payroll, doanh nghi\u1ec7p s\u1ebd kh\u00f4ng c\u1ea7n t\u00ednh to\u00e1n th\u1ee7 c\u00f4ng c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb. Thay v\u00e0o \u0111\u00f3, ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng tr\u1eeb c\u00e1c kho\u1ea3n li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n,&#8230; theo c\u00f4ng th\u1ee9c \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp s\u1eb5n, \u0111\u1ea3m b\u1ea3o ch\u00ednh x\u00e1c tuy\u1ec7t \u0111\u1ed1i.<\/p>\n\n\n\n<p><strong>Xu\u1ea5t phi\u1ebfu l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng, minh b\u1ea1ch c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin<\/strong><\/p>\n\n\n\n<p>Ph\u1ea7n m\u1ec1m gi\u00fap t\u1ea1o b\u1ea3ng l\u01b0\u01a1ng d\u1ec5 d\u00e0ng, nhanh ch\u00f3ng; \u0111\u1ed3ng th\u1eddi xu\u1ea5t phi\u1ebfu l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng t\u1edbi t\u1eebng nh\u00e2n s\u1ef1 v\u1edbi \u0111\u1ea7y \u0111\u1ee7 c\u00e1c tr\u01b0\u1eddng th\u00f4ng tin: Th\u00f4ng tin nh\u00e2n s\u1ef1, t\u1ed5ng l\u01b0\u01a1ng, gi\u1ea3m tr\u1eeb gia c\u1ea3nh, thu\u1ebf TNCN, t\u1eebng kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, t\u1eebng kho\u1ea3n th\u01b0\u1edfng,&#8230;<\/p>\n\n\n\n<p>HR kh\u00f4ng c\u1ea7n g\u1eedi email th\u1ee7 c\u00f4ng \u0111\u1ebfn t\u1eebng nh\u00e2n vi\u00ean, m\u00e0 ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng g\u1eedi t\u1edbi t\u1eebng ng\u01b0\u1eddi th\u00f4ng qua c\u1ea3 email v\u00e0 ngay tr\u00ean h\u1ec7 th\u1ed1ng Base. To\u00e0n b\u1ed9 th\u00f4ng tin g\u1eedi \u0111i r\u00f5 r\u00e0ng, minh b\u1ea1ch, gi\u00fap nh\u00e2n vi\u00ean hi\u1ec3u r\u00f5 chi ti\u1ebft v\u1ec1 c\u00e1c kho\u1ea3n l\u01b0\u01a1ng c\u1ee7a m\u00ecnh, h\u1ea1n ch\u1ebf t\u1ed1i \u0111a nh\u1eefng c\u00e2u h\u1ecfi v\u00e0 th\u1eafc m\u1eafc xung quanh.<\/p>\n\n\n\n<p><strong>Base Payroll t\u1ef1 h\u00e0o l\u00e0 Ph\u1ea7n m\u1ec1m t\u00ednh l\u01b0\u01a1ng h\u00e0ng \u0111\u1ea7u Vi\u1ec7t Nam, gi\u00fap b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 t\u1ed1i \u01b0u \u0111\u00e1ng k\u1ec3 \u0111\u01b0\u1ee3c th\u1eddi gian, hi\u1ec7u su\u1ea5t t\u00ednh c\u00f4ng l\u01b0\u01a1ng. \u0110\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n v\u00e0 tham gia demo tr\u1ea3i nghi\u1ec7m ph\u1ea7n m\u1ec1m, b\u1ea1n c\u00f3 th\u1ec3 \u0111\u0103ng k\u00fd ngay <\/strong><a href=\"https:\/\/base.vn\/app\/payroll?utm_content=base.vn\/blog\/luong-gross-va-luong-net\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><strong>.<\/strong><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/base.vn\/app\/payroll?utm_source=base-blog&amp;utm_content=base.vn\/blog\/luong-gross-va-luong-net\/\"><img decoding=\"async\" src=\"https:\/\/base.vn\/wp-content\/uploads\/2024\/04\/base-payroll-1024x473.jpg\" alt=\"Base Payroll\"\/><\/a><\/figure><\/div>\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>L\u01b0\u01a1ng net v\u00e0 l\u01b0\u01a1ng gross l\u00e0 g\u00ec \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p chi ti\u1ebft qua nh\u1eefng n\u1ed9i dung trong b\u00e0i vi\u1ebft. C\u00f3 th\u1ec3 n\u00f3i, m\u1ed7i h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng \u0111\u1ec1u c\u00f3 \u01b0u, nh\u01b0\u1ee3c \u0111i\u1ec3m ri\u00eang, ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng nhu c\u1ea7u c\u0169ng nh\u01b0 m\u1ee5c \u0111\u00edch, chi\u1ebfn l\u01b0\u1ee3c c\u1ee7a doanh nghi\u1ec7p. Doanh nghi\u1ec7p n\u00ean th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng v\u00e0 chi ti\u1ebft v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 m\u1ee9c l\u01b0\u01a1ng mong mu\u1ed1n \u0111\u1ec3 tr\u00e1nh nh\u1eefng nh\u1ea7m l\u1eabn c\u0169ng nh\u01b0 sai s\u00f3t trong qu\u00e1 tr\u00ecnh t\u00ednh to\u00e1n v\u00e0 chi tr\u1ea3 l\u01b0\u01a1ng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ch\u1ebf \u0111\u1ed9 v\u1ec1 l\u01b0\u01a1ng, th\u01b0\u1edfng l\u00e0 y\u1ebfu t\u1ed1 quan tr\u1ecdng \u0111\u1ec3 doanh nghi\u1ec7p thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n c\u00e1c nh\u00e2n s\u1ef1 t\u00e0i n\u0103ng. Hi\u1ec7n nay, doanh nghi\u1ec7p th\u01b0\u1eddng nh\u1eafc nhi\u1ec1u \u0111\u1ebfn hai kh\u00e1i ni\u1ec7m l\u00e0 l\u01b0\u01a1ng net v\u00e0 l\u01b0\u01a1ng gross khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u1eady l\u01b0\u01a1ng gross l\u00e0 g\u00ec?, l\u01b0\u01a1ng net l\u00e0 [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":4879,"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-4869","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>L\u01b0\u01a1ng gross l\u00e0 g\u00ec? L\u01b0\u01a1ng net l\u00e0 g\u00ec? C\u00e1ch \u0111\u1ed5i l\u01b0\u01a1ng gross sang net<\/title>\n<meta name=\"description\" content=\"Gi\u1ea3i th\u00edch chi ti\u1ebft l\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net: \u0110\u1ecbnh ngh\u0129a, c\u00e1ch t\u00ednh, \u0111i\u1ec3m kh\u00e1c bi\u1ec7t. Hi\u1ec3u r\u00f5 \u0111\u1ec3 nh\u1eadn l\u01b0\u01a1ng \u0111\u00fang, t\u1ed1i \u01b0u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\" \/>\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\/luong-gross-va-luong-net\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u01b0\u01a1ng gross l\u00e0 g\u00ec? L\u01b0\u01a1ng net l\u00e0 g\u00ec? C\u00e1ch \u0111\u1ed5i l\u01b0\u01a1ng gross sang net\" \/>\n<meta property=\"og:description\" content=\"Gi\u1ea3i th\u00edch chi ti\u1ebft l\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net: \u0110\u1ecbnh ngh\u0129a, c\u00e1ch t\u00ednh, \u0111i\u1ec3m kh\u00e1c bi\u1ec7t. Hi\u1ec3u r\u00f5 \u0111\u1ec3 nh\u1eadn l\u01b0\u01a1ng \u0111\u00fang, t\u1ed1i \u01b0u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/base.vn\/blog\/luong-gross-va-luong-net\/\" \/>\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=\"2024-04-09T08:41:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-08-09T03:19:52+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/base.vn\/wp-content\/uploads\/2024\/04\/luong-gross-va-luong-net.jpg\" \/>\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\/jpeg\" \/>\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=\"17 ph\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/base.vn\/blog\/luong-gross-va-luong-net\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/base.vn\/blog\/luong-gross-va-luong-net\/\"},\"author\":{\"name\":\"Nguy\u1ec5n Thu H\u01b0\u01a1ng\",\"@id\":\"https:\/\/base.vn\/blog\/#\/schema\/person\/424d77bd96c31365b5001382e1742529\"},\"headline\":\"L\u01b0\u01a1ng gross l\u00e0 g\u00ec? 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