{"id":34917,"date":"2021-10-01T17:01:50","date_gmt":"2021-10-01T10:01:50","guid":{"rendered":"https:\/\/ben.com.vn\/tin-tuc\/?p=34917"},"modified":"2021-11-16T16:45:26","modified_gmt":"2021-11-16T09:45:26","slug":"luong-gross-la-gi","status":"publish","type":"post","link":"https:\/\/ben.com.vn\/tin-tuc\/luong-gross-la-gi\/","title":{"rendered":"L\u01b0\u01a1ng Gross l\u00e0 g\u00ec? Ph\u00e2n bi\u1ec7t v\u1edbi l\u01b0\u01a1ng Net v\u00e0 c\u00e1ch l\u1ef1a ch\u1ecdn c\u00f3 l\u1ee3i nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1ed7i khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ec1u s\u1ebd c\u00f3 tho\u1ea3 thu\u1eadn h\u00ecnh th\u1ee9c thanh to\u00e1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng. Tr\u00ean th\u1ef1c t\u1ebf c\u00f3 \u0111\u1ebfn hai h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn v\u00e0 th\u00f4ng d\u1ee5ng nh\u1ea5t m\u00e0 kh\u00f4ng ph\u1ea3i ai c\u0169ng bi\u1ebft. \u0110\u00f3 l\u00e0 l\u01b0\u01a1ng Gross v\u00e0 l\u01b0\u01a1ng Net.<\/p>\n<p style=\"text-align: justify;\">V\u1eady th\u1eafc m\u1eafc \u1edf \u0111\u00e2y ch\u00ednh l\u00e0 &#8220;<span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/ben.com.vn\/tin-tuc\/luong-gross-la-gi\/\"><strong>l\u01b0\u01a1ng Gross l\u00e0 g\u00ec<\/strong><\/a><\/span>? &#8220;L\u01b0\u01a1ng Net l\u00e0 g\u00ec?&#8221; &#8220;Ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c n\u00e0o \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u1ed1t nh\u1ea5t?&#8221; Click theo d\u00f5i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y c\u1ee7a Ben Computer \u0111\u1ec3 \u0111\u01b0a ra \u0111\u00e1p \u00e1n ho\u00e0n ch\u1ec9nh nh\u1ea5t cho m\u00ecnh nh\u00e9!<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-34918\" src=\"https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-1.jpg\" alt=\"l\u01b0\u01a1ng gross l\u00e0 g\u00ec\" width=\"600\" height=\"413\" srcset=\"https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-1.jpg 800w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-1-300x207.jpg 300w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-1-768x529.jpg 768w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-1-750x517.jpg 750w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"text-align: center;\"><em><strong>L\u01b0\u01a1ng Gross l\u00e0 g\u00ec<\/strong>?<\/em><\/p>\n<h2 style=\"text-align: justify;\"><strong>I. L\u01b0\u01a1ng Gross l\u00e0 g\u00ec? L\u01b0\u01a1ng Net l\u00e0 g\u00ec?<\/strong><\/h2>\n<p>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa l\u01b0\u01a1ng Gross v\u00e0 Net nh\u01b0 th\u1ebf n\u00e0o? C\u00f9ng Ben Computer t\u00ecm hi\u1ec3u chi ti\u1ebft trong ph\u1ea7n n\u00e0y nh\u00e9.<\/p>\n<h3 style=\"text-align: justify;\"><strong>1. L\u01b0\u01a1ng Gross ngh\u0129a l\u00e0 g\u00ec?<\/strong><\/h3>\n<p style=\"text-align: justify;\">Theo \u0111\u1ecbnh ngh\u0129a, l\u01b0\u01a1ng Gross l\u00e0 t\u1ed5ng thu nh\u1eadp m\u1ed7i th\u00e1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c. L\u01b0\u01a1ng Gross bao g\u1ed3m ph\u1ea7n l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, ph\u1ee5 c\u1ea5p, hoa h\u1ed3ng, c\u00f9ng c\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a nh\u00e0 n\u01b0\u1edbc trong lu\u1eadt lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, khi ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn l\u01b0\u01a1ng Gross s\u1ebd ph\u1ea3i tr\u00edch ra m\u1ed9t kho\u1ea3n ti\u1ec1n h\u00e0ng th\u00e1ng \u0111\u1ec3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 thu\u1ebf TNCN (n\u1ebfu c\u00f3). V\u00ec v\u1eady, s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn s\u1ebd \u00edt h\u01a1n l\u01b0\u01a1ng Gross th\u1ef1c t\u1ebf t\u00ednh to\u00e1n.<\/p>\n<h3 style=\"text-align: justify;\"><strong>2. T\u00ednh l\u01b0\u01a1ng Net l\u00e0 g\u00ec?<\/strong><\/h3>\n<p style=\"text-align: justify;\">Kh\u00e1c v\u1edbi l\u01b0\u01a1ng Gross, l\u01b0\u01a1ng Net l\u00e0 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c l\u00e3nh c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi \u0111\u00e3 tr\u1eeb h\u1ebft c\u00e1c kho\u1ea3n chi ph\u00ed b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf TNCN.<\/p>\n<p style=\"text-align: justify;\">\u0110\u00e2y l\u00e0 kho\u1ea3n ti\u1ec1n th\u1ef1c t\u1ebf m\u00e0 b\u1ea1n s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn v\u1ec1 sau m\u1ed7i \u0111\u1ee3t l\u01b0\u01a1ng m\u00e0 kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00f3ng th\u00eam b\u1ea5t k\u1ef3 kho\u1ea3n chi ph\u00ed n\u00e0o n\u1eefa.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-34919\" src=\"https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-2.jpg\" alt=\"l\u01b0\u01a1ng gross v\u00e0 net l\u00e0 g\u00ec\" width=\"600\" height=\"338\" srcset=\"https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-2.jpg 800w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-2-300x169.jpg 300w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-2-768x432.jpg 768w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-2-750x422.jpg 750w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"text-align: center;\"><em>L\u01b0\u01a1ng Gross l\u00e0 g\u00ec? L\u01b0\u01a1ng Net l\u00e0 g\u00ec?<\/em><\/p>\n<h2 style=\"text-align: justify;\"><strong>II. Ph\u00e2n bi\u1ec7t ti\u1ec1n l\u01b0\u01a1ng Gross v\u00e0 l\u01b0\u01a1ng Net<\/strong><\/h2>\n<table style=\"border-collapse: collapse; width: 100%; height: 105px;\">\n<tbody>\n<tr style=\"height: 15px;\">\n<td style=\"width: 33.3333%; height: 15px; text-align: center;\"><span style=\"color: #000000;\"><strong>N\u1ed9i dung<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: center;\"><span style=\"color: #000000;\"><strong>L\u01b0\u01a1ng Gross<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: center;\"><span style=\"color: #000000;\"><strong>L\u01b0\u01a1ng Net<\/strong><\/span><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"color: #000000;\"><strong>Kh\u00e1i ni\u1ec7m<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: justify;\"><span style=\"color: #000000;\">L\u00e0 t\u1ed5ng thu nh\u1eadp m\u1ed7i th\u00e1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c trong c\u00e1c k\u1ef3 l\u01b0\u01a1ng<\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: justify;\"><span style=\"color: #000000;\">L\u00e0 kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c l\u00e3nh c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi \u0111\u00e3 tr\u1eeb chi ph\u00ed<\/span><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"color: #000000;\"><strong>V\u1ec1 b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"color: #000000;\">Bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">BHXH (8%)<\/span><\/li>\n<li><span style=\"color: #000000;\">BHYT (1,5%)<\/span><\/li>\n<li><span style=\"color: #000000;\">BHTN (1%)<\/span><\/li>\n<li><span style=\"color: #000000;\">Thu\u1ebf TNCN (n\u1ebfu c\u00f3<span style=\"font-family: inherit; font-size: 0.85em;\">)<\/span><\/span><\/li>\n<\/ul>\n<\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: justify;\"><span style=\"color: #000000;\">Kh\u00f4ng bao g\u1ed3m BHXH, BHYT, BHTN, Thu\u1ebf TNCN<\/span><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"color: #000000;\"><strong>M\u1ed1i quan h\u1ec7<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: justify;\" colspan=\"2\"><span style=\"color: #000000;\">L\u01b0\u01a1ng Gross = L\u01b0\u01a1ng net + (BHXH + BHYT + BHTN) + Thu\u1ebf TNCN (n\u1ebfu c\u00f3)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"color: #000000;\"><strong>Ch\u1ee7 th\u1ec3 \u01b0a chu\u1ed9ng<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"color: #000000;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"color: #000000;\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"color: #000000;\"><strong>\u01afu \u0111i\u1ec3m<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: justify;\"><span style=\"color: #000000;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng t\u00ednh to\u00e1n v\u1edbi m\u1ee9c l\u01b0\u01a1ng c\u1ee7a m\u00ecnh.<\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: justify;\"><span style=\"color: #000000;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u00fang s\u1ed1 ti\u1ec1n theo th\u1ecfa thu\u1eadn. Vi\u1ec7c n\u1ed9p b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf TNCN s\u1ebd do ch\u00ednh ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u00ednh to\u00e1n v\u00e0 n\u1ed9p.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 15px;\">\n<td style=\"width: 33.3333%; height: 15px;\"><span style=\"color: #000000;\"><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m<\/strong><\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: justify;\"><span style=\"color: #000000;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i th\u01b0\u1eddng xuy\u00ean t\u1ef1 t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf TNCN \u0111\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p t\u00ednh sai.<\/span><\/td>\n<td style=\"width: 33.3333%; height: 15px; text-align: justify;\"><span style=\"color: #000000;\">C\u00f4ng ty c\u00f3 th\u1ec3 d\u1ef1a v\u00e0o m\u1ee9c l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho b\u1ea1n. M\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u00f3 th\u1ec3 th\u1ea5p v\u00e0 s\u1ebd d\u1eabn \u0111\u1ebfn quy\u1ec1n l\u1ee3i c\u0169ng th\u1ea5p.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p>Ch\u1eafc h\u1eb3n n\u1ebfu \u0111\u00e3 ho\u1eb7c \u0111ang l\u00e0 m\u1ed9t nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng b\u1ea1n kh\u00f4ng th\u1ec3 kh\u00f4ng bi\u1ebft \u0111\u1ebfn KPI. Nh\u01b0ng b\u1ea1n c\u00f3 th\u1ef1c s\u1ef1 hi\u1ec3u \u0111\u00fang <span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/ben.com.vn\/tin-tuc\/kpi-la-gi\/\">KPI l\u00e0 g\u00ec<\/a><\/strong><\/span> ch\u01b0a?<\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><strong>III. C\u00e1ch t\u00ednh m\u1ee9c thu nh\u1eadp l\u01b0\u01a1ng Gross v\u00e0 Net \u0111\u00fang chu\u1ea9n<\/strong><\/h2>\n<h3 id=\"subhmenuid7\" style=\"text-align: justify;\"><strong>1. C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng Gross<\/strong><\/h3>\n<p style=\"text-align: justify;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng m\u00e0 c\u1ea7n ch\u00fa \u00fd<\/p>\n<p style=\"text-align: justify;\">\u2705 T\u1ed5ng L\u01b0\u01a1ng Gross = L\u01b0\u01a1ng Net + BHXH + BHTN + BHYT + Thu\u1ebf TNCN (n\u1ebfu c\u00f3)<\/p>\n<h3 id=\"subhmenuid8\" style=\"text-align: justify;\"><strong>2. C\u00e1ch t\u00ednh l\u01b0\u01a1ng Net<\/strong><\/h3>\n<p style=\"text-align: justify;\">\u2705 L\u01b0\u01a1ng Net = L\u01b0\u01a1ng Gross &#8211; (BHXH + BHYT + BHTN) &#8211; Thu\u1ebf TNCN (n\u1ebfu c\u00f3).<\/p>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3:<\/p>\n<ul style=\"text-align: justify;\">\n<li>BHXH: B\u1ea3o hi\u1ec3m X\u00e3 h\u1ed9i (8%).<\/li>\n<li>BHTN: B\u1ea3o hi\u1ec3m Th\u1ea5t nghi\u1ec7p (1%).<\/li>\n<li>BHYT: B\u1ea3o hi\u1ec3m Y t\u1ebf (1.5%).<\/li>\n<li>Thu\u1ebf TNCN: Thu\u1ebf Thu nh\u1eadp C\u00e1 nh\u00e2n (% t\u00f9y v\u00e0o gi\u00e1 tr\u1ecb l\u01b0\u01a1ng).<\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong>3. C\u00e1ch t\u00ednh thu\u1ebf TNCN (n\u1ebfu c\u00f3):<\/strong><\/h3>\n<div class=\"infobox\" style=\"text-align: justify;\">\n<p>Thu\u1ebf TNCN = (T\u1ed5ng thu nh\u1eadp &#8211; C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c mi\u1ec5n &#8211; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb) x Thu\u1ebf su\u1ea5t<\/p>\n<\/div>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3, c\u0103n c\u1ee9 \u0110i\u1ec1u 1 Ngh\u1ecb quy\u1ebft 954\/2020\/UBTVQH14 v\u00e0 \u0110i\u1ec1u 20 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u00f3 quy \u0111\u1ecbnh: Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh \u0111\u1ed1i v\u1edbi ch\u00ednh m\u00ecnh l\u00e0 11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n<p style=\"text-align: justify;\">Tr\u1ee3 c\u1eadp v\u1edbi m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c l\u00e0 4,4 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, qu\u1ef9 h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, \u0111\u00f3ng g\u00f3p t\u1eeb thi\u1ec7n.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-34922\" src=\"https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-3.jpeg\" alt=\"m\u1ee9c l\u01b0\u01a1ng gross l\u00e0 g\u00ec\" width=\"600\" height=\"347\" srcset=\"https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-3.jpeg 800w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-3-300x173.jpeg 300w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-3-768x444.jpeg 768w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-3-750x433.jpeg 750w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"text-align: center;\"><em>N\u1eafm b\u1eaft c\u00f4ng th\u1ee9c t\u00ednh \u0111\u1ec3 c\u00f3 th\u1ec3 t\u00ednh to\u00e1n chu\u1ea9n m\u1ee9c l\u01b0\u01a1ng cho m\u00ecnh<\/em><\/p>\n<h3 style=\"text-align: justify;\"><strong>4. V\u00ed d\u1ee5 v\u1ec1 c\u00e1ch t\u00ednh l\u01b0\u01a1ng Gross v\u00e0 l\u01b0\u01a1ng Net<\/strong><\/h3>\n<blockquote><p>V\u00ed d\u1ee5: Anh B\u00e1c l\u00e0m nh\u00e2n vi\u00ean kinh doanh cho c\u00f4ng ty XZ v\u1edbi m\u1ee9c l\u01b0\u01a1ng Gross l\u00e0 25 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Anh B\u00e1c c\u00f3 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c th\u00ec c\u00e1ch t\u00ednh l\u01b0\u01a1ng Net c\u1ee7a anh nh\u01b0 sau:<\/p><\/blockquote>\n<p style=\"text-align: justify;\"><strong>L\u01b0\u01a1ng Net<\/strong> (anh B\u00e1c) = <strong>25 tri\u1ec7u<\/strong>\u00a0\u0111\u1ed3ng &#8211; (<strong>BHXH<\/strong>\u00a0+\u00a0<strong>BHYT<\/strong>\u00a0+\u00a0<strong>BHTN<\/strong>) &#8211;\u00a0<strong>thu\u1ebf<\/strong>\u00a0<strong>TNCN<\/strong>\u00a0(n\u1ebfu c\u00f3).<\/p>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3:<\/p>\n<p style=\"text-align: justify;\">+ C\u00e1c kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m (BHXH + BHYT + BHTN) m\u00e0 anh B\u00e1c \u0111\u01b0\u1ee3c th\u1ed1ng k\u00ea:<\/p>\n<ul>\n<li style=\"text-align: justify;\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i: 25 tri\u1ec7u \u0111\u1ed3ng x 8% = 2 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li style=\"text-align: justify;\">B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p: 20 tri\u1ec7u \u0111\u1ed3ng x 1% = 250.000 \u0111\u1ed3ng<\/li>\n<li style=\"text-align: justify;\">B\u1ea3o hi\u1ec3m y t\u1ebf: 20 tri\u1ec7u \u0111\u1ed3ng x 1,5% = 375.000 \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Nh\u01b0 v\u1eady t\u1ed5ng s\u1ed1 ti\u1ec1n anh B\u00e1c ph\u1ea3i tr\u00edch \u0111\u1ec3 \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c\/th\u00e1ng l\u00e0:<\/p>\n<p style=\"text-align: justify;\">\u2705 2 tri\u1ec7u \u0111\u1ed3ng + 250.000 \u0111\u1ed3ng + 375.000 \u0111\u1ed3ng= <strong>\u00a02.625.000 <\/strong>\u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">Anh B\u00e1c \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh v\u1edbi ch\u00ednh b\u1ea3n th\u00e2n: 11 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li style=\"text-align: justify;\">Gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho 01 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 4,4 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<li style=\"text-align: justify;\">C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c: 2,1 tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">=&gt; Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a anh B\u00e1c l\u00e0:<\/p>\n<p style=\"text-align: justify;\">\u2705 25 tri\u1ec7u \u0111\u1ed3ng &#8211; 11 tri\u1ec7u \u0111\u1ed3ng &#8211; 4,4 tri\u1ec7u \u0111\u1ed3ng &#8211; 2,1 tri\u1ec7u \u0111\u1ed3ng = 7,5 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p style=\"text-align: justify;\">N\u1ebfu anh B\u00e1c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 03 th\u00e1ng th\u00ec thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n c\u1ee7a anh B\u00e1c \u0111\u01b0\u1ee3c t\u00ednh theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n. Thu nh\u1eadp t\u00ednh thu\u1ebf c\u1ee7a anh B\u00e1c l\u00e0 7,5 tri\u1ec7u \u0111\u1ed3ng th\u00ec thu\u1ed9c b\u1eadc 1 v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 5% v\u00e0 b\u1eadc 2 v\u1edbi thu\u1ebf su\u1ea5t l\u00e0 10%.<\/p>\n<p style=\"text-align: justify;\">Theo \u0111\u00f3, ti\u1ec1n thu\u1ebf TNCN anh B\u00e1c ph\u1ea3i \u0111\u00f3ng l\u00e0: 5 tri\u1ec7u \u0111\u1ed3ng x 5% + 2,5 tri\u1ec7u \u0111\u1ed3ng x 10% = 275.000 \u0111\u1ed3ng.<\/p>\n<p style=\"text-align: justify;\">=&gt; Nh\u01b0 v\u1eady, s\u1ed1 ti\u1ec1n anh B\u00e1c th\u1ef1c nh\u1eadn m\u1ed7i th\u00e1ng l\u00e0:<\/p>\n<p style=\"text-align: justify;\">\u2705 25 tri\u1ec7u \u0111\u1ed3ng &#8211; 2,1 tri\u1ec7u \u0111\u1ed3ng &#8211; 275.000 \u0111\u1ed3ng = 22,625 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n<h2 style=\"text-align: justify;\"><strong>IV. L\u1ef1a ch\u1ecdn l\u01b0\u01a1ng Gross hay Net \u0111\u1ec3 c\u00f3 l\u1ee3i?<\/strong><\/h2>\n<p style=\"text-align: justify;\">Nh\u00ecn chung, tr\u00ean l\u00fd thuy\u1ebft, d\u00f9 ch\u1ecdn h\u00ecnh th\u1ee9c n\u00e0o th\u00ec l\u01b0\u01a1ng Gross hay l\u01b0\u01a1ng Net \u0111\u1ec1u s\u1ebd cho ra s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn t\u01b0\u01a1ng \u0111\u1ed1i. Tu\u1ef3 theo \u01b0u v\u00e0 nh\u01b0\u1ee3c \u0111i\u1ec3m (nh\u01b0 n\u00eau tr\u00ean) m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 nghi\u00ean c\u1ee9u v\u00e0 l\u1ef1a ch\u1ecdn.<\/p>\n<p style=\"text-align: justify;\">Trong th\u1ef1c t\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn l\u01b0\u01a1ng Net th\u01b0\u1eddng s\u1ebd ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi nhi\u1ec1u r\u1ee7i ro h\u01a1n. V\u1edbi m\u1ee5c \u0111\u00edch gi\u1ea3m thi\u1ec3u chi ph\u00ed m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1ebd \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo l\u01b0\u01a1ng Net. \u0110i\u1ec1u n\u00e0y d\u1eabn t\u1edbi m\u1ee9c \u0111\u00f3ng th\u1ea5p, \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ed1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n<p style=\"text-align: justify;\">Khi b\u1ea1n nh\u1eadn l\u01b0\u01a1ng Gross b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y \u0111\u01b0\u1ee3c c\u1ea3m gi\u00e1c b\u1ecb l\u1ea5y \u0111i m\u1ed9t kho\u1ea3n ti\u1ec1n kha kh\u00e1. Tuy nhi\u00ean, c\u00e1c chuy\u00ean gia v\u1eabn lu\u00f4n khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean ch\u1ecdn m\u1ee9c l\u01b0\u01a1ng Gross n\u00e0y, \u0111\u1eb7c bi\u1ec7t l\u00e0 ch\u1ecb em ph\u1ee5 n\u1eef.<\/p>\n<p style=\"text-align: justify;\">Ch\u00ednh b\u1edfi t\u1ea5t c\u1ea3 c\u00e1c m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m, thu\u1ebf c\u00f9ng c\u00e1c ch\u1ebf \u0111\u1ed9 \u0111\u00e3i ng\u1ed9 (thai s\u1ea3n, tai n\u1ea1n lao \u0111\u1ed9ng\u2026) m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng sau n\u00e0y \u0111\u1ec1u d\u1ef1a tr\u00ean m\u1ee9c l\u01b0\u01a1ng gross.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-34921\" src=\"https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-4.jpeg\" alt=\"thu nh\u1eadp gross l\u00e0 g\u00ec\" width=\"600\" height=\"324\" srcset=\"https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-4.jpeg 800w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-4-300x162.jpeg 300w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-4-768x415.jpeg 768w, https:\/\/ben.com.vn\/tin-tuc\/wp-content\/uploads\/2021\/10\/gross-la-gi-4-750x405.jpeg 750w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p style=\"text-align: center;\"><em>N\u00ean l\u1ef1a ch\u1ecdn l\u01b0\u01a1ng Gross hay l\u01b0\u01a1ng Net?<\/em><\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, ch\u1ecdn l\u01b0\u01a1ng Gross tuy ban \u0111\u1ea7u s\u1ebd h\u01a1i t\u1ed1n c\u00f4ng s\u1ee9c \u0111\u1ec3 t\u00ednh to\u00e1n nh\u01b0ng v\u1ec1 sau s\u1ebd gi\u00fap ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 \u0111\u1ed9ng v\u1ec1 thu nh\u1eadp c\u1ee7a m\u00ecnh. B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i khi h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p>\n<p style=\"text-align: justify;\">Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb c\u1ee7a Ben Computer v\u1ec1 &#8220;<strong>l\u01b0\u01a1ng Gross l\u00e0 g\u00ec<\/strong>?&#8221; Hi v\u1ecdng v\u1edbi nh\u1eefng th\u00f4ng tin n\u00e0y \u0111\u1ed9c gi\u1ea3 c\u00f3 th\u1ec3 \u0111\u01b0a ra l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p cho m\u00ecnh. Xin ch\u00e0o v\u00e0 h\u1eb9n g\u1eb7p l\u1ea1i trong nh\u1eefng chuy\u00ean m\u1ee5c sau!!!<\/p>\n<blockquote><p>C\u00f3 th\u1ec3 b\u1ea1n quan t\u00e2m: <span style=\"color: #ff0000;\"><strong><a style=\"color: #ff0000;\" href=\"https:\/\/ben.com.vn\/tin-tuc\/ceo-la-gi\/\">CEO l\u00e0 g\u00ec? Vai tr\u00f2 c\u1ee7a CEO trong doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/strong><\/span><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1ed7i khi k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ec1u s\u1ebd c\u00f3 tho\u1ea3 thu\u1eadn h\u00ecnh th\u1ee9c thanh to\u00e1n l\u01b0\u01a1ng h\u00e0ng th\u00e1ng. Tr\u00ean th\u1ef1c t\u1ebf c\u00f3 \u0111\u1ebfn hai h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn v\u00e0 th\u00f4ng d\u1ee5ng nh\u1ea5t m\u00e0 kh\u00f4ng ph\u1ea3i ai c\u0169ng bi\u1ebft. \u0110\u00f3 l\u00e0 l\u01b0\u01a1ng Gross v\u00e0 l\u01b0\u01a1ng Net. V\u1eady th\u1eafc m\u1eafc [&hellip;]<\/p>\n","protected":false},"author":30,"featured_media":34928,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[45],"tags":[],"class_list":["post-34917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-wiki"],"_links":{"self":[{"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/posts\/34917","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/users\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/comments?post=34917"}],"version-history":[{"count":6,"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/posts\/34917\/revisions"}],"predecessor-version":[{"id":43359,"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/posts\/34917\/revisions\/43359"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/media\/34928"}],"wp:attachment":[{"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/media?parent=34917"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/categories?post=34917"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ben.com.vn\/tin-tuc\/wp-json\/wp\/v2\/tags?post=34917"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}