{"id":4286,"date":"2026-03-31T18:58:14","date_gmt":"2026-03-31T11:58:14","guid":{"rendered":"https:\/\/www.hr2b.com\/?p=4286"},"modified":"2026-04-03T16:33:36","modified_gmt":"2026-04-03T09:33:36","slug":"he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly","status":"publish","type":"post","link":"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/","title":{"rendered":"H\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam: C\u00e1c th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i, lo\u1ea1i h\u00ecnh v\u00e0 th\u00e1ch th\u1ee9c trong qu\u1ea3n l\u00fd"},"content":{"rendered":"<p dir=\"ltr\" style=\"text-align: left;\"><em>Vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t <\/em><em>h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng <\/em><em>tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh l\u00e0 y\u00eau c\u1ea7u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng trong b\u1ed1i c\u1ea3nh ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng v\u00e0 thu\u1ebf ng\u00e0y c\u00e0ng ph\u1ee9c t\u1ea1p t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026. B\u00e0i vi\u1ebft n\u00e0y cung c\u1ea5p c\u00e1i nh\u00ecn t\u1ed5ng quan to\u00e0n di\u1ec7n v\u1ec1 c\u00e1c th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a <\/em><strong><em>h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/em><\/strong><em>, \u0111\u00e1nh gi\u00e1 c\u00e1c m\u00f4 h\u00ecnh qu\u1ea3n l\u00fd hi\u1ec7n c\u00f3, \u0111\u1ed3ng th\u1eddi \u0111\u01b0a ra quy tr\u00ecnh tri\u1ec3n khai c\u00f3 c\u1ea5u tr\u00fac nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd.<\/em><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_81 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#1_He_thong_bang_luong_tai_Viet_Nam_la_gi\" >1. H\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#2_Cac_thanh_phan_cot_loi_cua_he_thong_bang_luong_tai_Viet_Nam\" >2. C\u00e1c th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#21_Luong_gross\" >2.1. L\u01b0\u01a1ng gross<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#22_Cac_khoan_bao_hiem_bat_buoc\" >2.2. C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#23_Thue_thu_nhap_ca_nhan\" >2.3. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#24_Kinh_phi_cong_doan\" >2.4. Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#25_Cac_khoan_phu_cap\" >2.5. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#3_Cac_loai_he_thong_bang_luong_pho_bien\" >3. C\u00e1c lo\u1ea1i h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#31_Excel_thu_cong\" >3.1. Excel th\u1ee7 c\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#32_Phan_mem_noi_bo\" >3.2. Ph\u1ea7n m\u1ec1m n\u1ed9i b\u1ed9<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#33_Thue_ngoai_payroll\" >3.3. Thu\u00ea ngo\u00e0i payroll<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#4_4_buoc_trien_khai_he_thong_bang_luong\" >4. 4 b\u01b0\u1edbc tri\u1ec3n khai h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#41_Xay_dung_cau_truc_luong\" >4.1. X\u00e2y d\u1ef1ng c\u1ea5u tr\u00fac l\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#42_Thiet_lap_cham_cong\" >4.2. Thi\u1ebft l\u1eadp ch\u1ea5m c\u00f4ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#43_Dang_ky_voi_co_quan_nha_nuoc\" >4.3. \u0110\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#44_Thiet_lap_quy_trinh_tra_luong\" >4.4. Thi\u1ebft l\u1eadp quy tr\u00ecnh tr\u1ea3 l\u01b0\u01a1ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.hr2b.com\/vi\/he-thong-tinh-luong-tai-viet-nam-cac-thanh-phan-cot-loi-loai-hinh-va-thach-thuc-trong-quan-ly\/#5_Thach_thuc_trong_quan_ly_bang_luong\" >5. Th\u00e1ch th\u1ee9c trong qu\u1ea3n l\u00fd b\u1ea3ng l\u01b0\u01a1ng<\/a><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"1_He_thong_bang_luong_tai_Viet_Nam_la_gi\"><\/span><strong>1. H\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p dir=\"ltr\" style=\"text-align: left;\">H\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng l\u00e0 n\u1ec1n t\u1ea3ng thi\u1ebft y\u1ebfu gi\u00fap doanh nghi\u1ec7p t\u00ednh to\u00e1n, ghi nh\u1eadn v\u00e0 chi tr\u1ea3 thu nh\u1eadp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam, \u0111\u1ed3ng th\u1eddi tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng. Vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00e1c ph\u00e9p t\u00ednh n\u00e0y gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c t\u00e0i ch\u00ednh v\u00e0 t\u1ea1o ra h\u1ed3 s\u01a1 minh b\u1ea1ch ph\u1ee5c v\u1ee5 ki\u1ec3m tra c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc.<\/p>\n<figure id=\"attachment_39985\" aria-describedby=\"caption-attachment-39985\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-39985 size-full\" src=\"https:\/\/www.hr2b.com\/wp-content\/uploads\/2026\/03\/vietnam-payroll-02.webp\" alt=\"A Vietnam payroll system ensures accurate, legally compliant payments and a clear audit trail for the government\" width=\"800\" height=\"457\" \/><figcaption id=\"caption-attachment-39985\" class=\"wp-caption-text\"><em>H\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam \u0111\u1ea3m b\u1ea3o chi tr\u1ea3 ch\u00ednh x\u00e1c, tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt v\u00e0 cung c\u1ea5p d\u1eef li\u1ec7u minh b\u1ea1ch cho c\u01a1 quan qu\u1ea3n l\u00fd<\/em><\/figcaption><\/figure>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"2_Cac_thanh_phan_cot_loi_cua_he_thong_bang_luong_tai_Viet_Nam\"><\/span><strong>2. C\u00e1c th\u00e0nh ph\u1ea7n c\u1ed1t l\u00f5i c\u1ee7a h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"21_Luong_gross\"><\/span><strong>2.1. L\u01b0\u01a1ng gross<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: left;\">L\u01b0\u01a1ng gross l\u00e0 t\u1ed5ng thu nh\u1eadp m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi tr\u1eeb c\u00e1c kho\u1ea3n thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c. Do Lu\u1eadt Lao \u0111\u1ed9ng Vi\u1ec7t Nam kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 \u201cl\u01b0\u01a1ng net\u201d, l\u01b0\u01a1ng gross tr\u1edf th\u00e0nh ti\u00eau chu\u1ea9n ph\u00e1p l\u00fd ch\u00ednh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p l\u1ef1a ch\u1ecdn v\u00ec gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a k\u1ebf to\u00e1n v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/p>\n<p dir=\"ltr\" style=\"text-align: left;\"><em>L\u01b0u \u00fd:<\/em><em> M\u1eb7c d\u00f9 doanh nghi\u1ec7p l\u00e0 b\u00ean n\u1ed9p thu\u1ebf thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0ng kho\u1ea3n ho\u00e0n thu\u1ebf cu\u1ed1i n\u0103m th\u01b0\u1eddng thu\u1ed9c v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/em><\/p>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"22_Cac_khoan_bao_hiem_bat_buoc\"><\/span><strong>2.2. C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: left;\">T\u1ea1i Vi\u1ec7t Nam, B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p l\u00e0 b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng t\u1eeb 1 th\u00e1ng tr\u1edf l\u00ean. C\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean l\u01b0\u01a1ng h\u00e0ng th\u00e1ng, nh\u1eb1m \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 y t\u1ebf, h\u01b0u tr\u00ed v\u00e0 th\u1ea5t nghi\u1ec7p.<\/p>\n<p dir=\"ltr\" style=\"text-align: left;\">C\u00e1c m\u1ee9c \u0111\u00f3ng n\u00e0y c\u00f3 gi\u1edbi h\u1ea1n tr\u1ea7n do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh (th\u01b0\u1eddng l\u00e0 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf). Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u0103ng k\u00fd v\u00e0 \u0111\u00f3ng c\u00e1c kho\u1ea3n n\u00e0y h\u00e0ng th\u00e1ng cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p>\n<p dir=\"ltr\" style=\"text-align: left;\">\u0110\u1ec3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 quy \u0111\u1ecbnh, doanh nghi\u1ec7p c\u1ea7n t\u00ednh to\u00e1n v\u00e0 \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo t\u1ef7 l\u1ec7 sau:<\/p>\n<table class=\"alignleft\" style=\"width: 100%; border-spacing: 0; border-collapse: collapse; margin-right: auto;\" border=\"1pt solid rgb(0, 0, 0)\" cellspacing=\"0px\" cellpadding=\"5pt\">\n<tbody>\n<tr>\n<td style=\"width: 32.7299%;\">\n<p style=\"text-align: center;\"><strong>Lo\u1ea1i b\u1ea3o hi\u1ec3m<\/strong><\/p>\n<\/td>\n<td style=\"width: 21.5786%;\">\n<p style=\"text-align: center;\"><strong>Doanh nghi\u1ec7p<\/strong><\/p>\n<\/td>\n<td style=\"width: 45.6915%;\">\n<p style=\"text-align: center;\"><strong>Ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.7299%;\">\n<p style=\"text-align: center;\"><strong>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong><\/p>\n<\/td>\n<td style=\"width: 21.5786%;\">\n<p style=\"text-align: center;\">17.5%<\/p>\n<\/td>\n<td style=\"width: 45.6915%;\">\n<p style=\"text-align: center;\">8%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.7299%;\">\n<p style=\"text-align: center;\"><strong>B\u1ea3o hi\u1ec3m y t\u1ebf<\/strong><\/p>\n<\/td>\n<td style=\"width: 21.5786%;\">\n<p style=\"text-align: center;\">3%<\/p>\n<\/td>\n<td style=\"width: 45.6915%;\">\n<p style=\"text-align: center;\">1.5%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 32.7299%;\">\n<p style=\"text-align: center;\"><strong>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/strong><\/p>\n<\/td>\n<td style=\"width: 21.5786%;\">\n<p style=\"text-align: center;\">1%<\/p>\n<\/td>\n<td style=\"width: 45.6915%;\">\n<p style=\"text-align: center;\">1% (lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_39986\" aria-describedby=\"caption-attachment-39986\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-39986 size-full\" src=\"https:\/\/www.hr2b.com\/wp-content\/uploads\/2026\/03\/vietnam-payroll-03.webp\" alt=\"Mandatory insurances are a fundamental pillar of the local payroll system that protects both the workforce and the employer from unforeseen liabilities\" width=\"800\" height=\"457\" \/><figcaption id=\"caption-attachment-39986\" class=\"wp-caption-text\"><em>B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c l\u00e0 n\u1ec1n t\u1ea3ng quan tr\u1ecdng gi\u00fap b\u1ea3o v\u1ec7 c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p<\/em><\/figcaption><\/figure>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"23_Thue_thu_nhap_ca_nhan\"><\/span><strong>2.3. Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: left;\">Vi\u1ec7t Nam \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa, v\u1edbi m\u1ee9c thu\u1ebf t\u0103ng theo thu nh\u1eadp. T\u1eeb n\u0103m 2026, h\u1ec7 th\u1ed1ng g\u1ed3m 5 b\u1eadc v\u1edbi thu\u1ebf su\u1ea5t t\u1eeb 5% \u0111\u1ebfn 35%:<\/p>\n<table class=\"alignleft\" style=\"width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td><strong>B\u1eadc<\/strong><\/td>\n<td><strong>Thu nh\u1eadp n\u0103m<\/strong><\/td>\n<td><strong>Thu nh\u1eadp th\u00e1ng<\/strong><\/td>\n<td><strong>Thu\u1ebf su\u1ea5t<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td>\u0110\u1ebfn 120 tri\u1ec7u<\/td>\n<td>\u0110\u1ebfn 10 tri\u1ec7u<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>120\u2013360 tri\u1ec7u<\/td>\n<td>10\u201330 tri\u1ec7u<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>360\u2013720 tri\u1ec7u<\/td>\n<td>30\u201360 tri\u1ec7u<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>720\u20131.200 tri\u1ec7u<\/td>\n<td>60\u2013100 tri\u1ec7u<\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Tr\u00ean 1.200 tri\u1ec7u<\/td>\n<td>Tr\u00ean 100 tri\u1ec7u<\/td>\n<td>35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p dir=\"ltr\" style=\"text-align: left;\">Tr\u01b0\u1edbc khi t\u00ednh thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh: 15.5 tri\u1ec7u\/th\u00e1ng cho b\u1ea3n th\u00e2n v\u00e0 6.2 tri\u1ec7u\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c.<\/p>\n<p dir=\"ltr\" style=\"text-align: left;\">Doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m kh\u1ea5u tr\u1eeb thu\u1ebf h\u00e0ng th\u00e1ng v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n thu\u1ebf h\u00e0ng n\u0103m.<\/p>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"24_Kinh_phi_cong_doan\"><\/span><strong>2.4. Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: left;\">Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c nh\u1eb1m h\u1ed7 tr\u1ee3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/p>\n<ul>\n<li>Doanh nghi\u1ec7p \u0111\u00f3ng 2% qu\u1ef9 l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH.<\/li>\n<li>Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng 0.5% n\u1ebfu l\u00e0 \u0111o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n.<\/li>\n<\/ul>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"25_Cac_khoan_phu_cap\"><\/span><strong>2.5. C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p dir=\"ltr\" style=\"text-align: left;\">Ph\u1ee5 c\u1ea5p l\u00e0 kho\u1ea3n b\u1ed5 sung nh\u1eb1m t\u1ed1i \u01b0u thu\u1ebf v\u00e0 h\u1ed7 tr\u1ee3 chi ph\u00ed s\u1ed1ng:<\/p>\n<ul>\n<li><strong>Nh\u00e0 \u1edf:<\/strong> h\u1ed7 tr\u1ee3 chi ph\u00ed sinh ho\u1ea1t.<\/li>\n<li><strong>\u0110i l\u1ea1i:<\/strong> h\u1ed7 tr\u1ee3 chi ph\u00ed di chuy\u1ec3n.<\/li>\n<li><strong>\u0102n tr\u01b0a:<\/strong> th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf trong gi\u1edbi h\u1ea1n.<\/li>\n<li><strong>\u0110i\u1ec7n tho\u1ea1i:<\/strong> th\u01b0\u1eddng kh\u00f4ng ch\u1ecbu thu\u1ebf n\u1ebfu h\u1ee3p l\u1ec7.<\/li>\n<\/ul>\n<figure id=\"attachment_39987\" aria-describedby=\"caption-attachment-39987\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-39987 size-full\" src=\"https:\/\/www.hr2b.com\/wp-content\/uploads\/2026\/03\/vietnam-payroll-04.webp\" alt=\"Additional allowances are tax-optimized benefits designed to cover specific living costs, helping businesses attract talent while maintaining a cost-effective payroll structure\" width=\"800\" height=\"457\" \/><figcaption id=\"caption-attachment-39987\" class=\"wp-caption-text\"><em>Ph\u1ee5 c\u1ea5p gi\u00fap t\u1ed1i \u01b0u thu\u1ebf v\u00e0 t\u0103ng t\u00ednh c\u1ea1nh tranh trong ch\u00ednh s\u00e1ch l\u01b0\u01a1ng<\/em><\/figcaption><\/figure>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"3_Cac_loai_he_thong_bang_luong_pho_bien\"><\/span><strong>3. C\u00e1c lo\u1ea1i h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"31_Excel_thu_cong\"><\/span><strong>3.1. Excel th\u1ee7 c\u00f4ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u01afu \u0111i\u1ec3m:<\/strong> chi ph\u00ed th\u1ea5p, d\u1ec5 tri\u1ec3n khai.<\/li>\n<li><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong> d\u1ec5 sai s\u00f3t, r\u1ee7i ro b\u1ea3o m\u1eadt, kh\u00f3 c\u1eadp nh\u1eadt lu\u1eadt.<\/li>\n<\/ul>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"32_Phan_mem_noi_bo\"><\/span><strong>3.2. Ph\u1ea7n m\u1ec1m n\u1ed9i b\u1ed9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><strong>\u01afu \u0111i\u1ec3m:<\/strong> t\u1ef1 \u0111\u1ed9ng h\u00f3a, ki\u1ec3m so\u00e1t n\u1ed9i b\u1ed9 t\u1ed1t.<\/li>\n<li><strong>Nh\u01b0\u1ee3c \u0111i\u1ec3m:<\/strong> c\u1ea7n nh\u00e2n s\u1ef1 chuy\u00ean m\u00f4n, chi ph\u00ed IT cao.<\/li>\n<\/ul>\n<h3 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"33_Thue_ngoai_payroll\"><\/span><strong>3.3. Thu\u00ea ngo\u00e0i payroll<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>\u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 100%.<\/li>\n<li>B\u1ea3o m\u1eadt cao.<\/li>\n<li>Ti\u1ebft ki\u1ec7m chi ph\u00ed.<\/li>\n<li>C\u00f3 t\u01b0 v\u1ea5n chuy\u00ean s\u00e2u.<\/li>\n<\/ul>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"4_4_buoc_trien_khai_he_thong_bang_luong\"><\/span><strong>4. 4 b\u01b0\u1edbc tri\u1ec3n khai h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"41_Xay_dung_cau_truc_luong\"><\/span><strong>4.1. X\u00e2y d\u1ef1ng c\u1ea5u tr\u00fac l\u01b0\u01a1ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>X\u00e2y d\u1ef1ng l\u01b0\u01a1ng ph\u00f9 h\u1ee3p m\u1ee9c t\u1ed1i thi\u1ec3u v\u00f9ng v\u00e0 t\u1ed1i \u01b0u thu\u1ebf.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"42_Thiet_lap_cham_cong\"><\/span><strong>4.2. Thi\u1ebft l\u1eadp ch\u1ea5m c\u00f4ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u0110\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c gi\u1edd l\u00e0m, OT v\u00e0 ngh\u1ec9 ph\u00e9p.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"43_Dang_ky_voi_co_quan_nha_nuoc\"><\/span><strong>4.3. \u0110\u0103ng k\u00fd v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ho\u00e0n t\u1ea5t \u0111\u0103ng k\u00fd BHXH v\u00e0 m\u00e3 s\u1ed1 thu\u1ebf trong 30 ng\u00e0y.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"44_Thiet_lap_quy_trinh_tra_luong\"><\/span><strong>4.4. Thi\u1ebft l\u1eadp quy tr\u00ecnh tr\u1ea3 l\u01b0\u01a1ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Thu th\u1eadp d\u1eef li\u1ec7u<\/li>\n<li>T\u00ednh l\u01b0\u01a1ng<\/li>\n<li>Ph\u00ea duy\u1ec7t<\/li>\n<li>Chi tr\u1ea3<\/li>\n<\/ul>\n<h2 style=\"text-align: left;\"><span class=\"ez-toc-section\" id=\"5_Thach_thuc_trong_quan_ly_bang_luong\"><\/span><strong>5. Th\u00e1ch th\u1ee9c trong qu\u1ea3n l\u00fd b\u1ea3ng l\u01b0\u01a1ng<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Thay \u0111\u1ed5i ph\u00e1p lu\u1eadt li\u00ean t\u1ee5c<\/strong><\/li>\n<li><strong>B\u1ea3o m\u1eadt d\u1eef li\u1ec7u<\/strong><\/li>\n<li><strong>\u00c1p l\u1ef1c deadline<\/strong><\/li>\n<\/ul>\n<p dir=\"ltr\" style=\"text-align: left;\"><strong>\u0110i\u1ec1n form<\/strong> \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n t\u1eeb HR2B.<\/p>\n<p dir=\"ltr\" style=\"text-align: left;\"><em>Vi\u1ec7c qu\u1ea3n l\u00fd h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam n\u0103m 2026 \u0111\u00f2i h\u1ecfi chuy\u00ean m\u00f4n cao v\u00e0 c\u1eadp nh\u1eadt li\u00ean t\u1ee5c. S\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 chuy\u00ean nghi\u1ec7p s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 v\u00e0 t\u1ed1i \u01b0u v\u1eadn h\u00e0nh.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c thi\u1ebft l\u1eadp m\u1ed9t h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh l\u00e0 y\u00eau c\u1ea7u quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng trong b\u1ed1i c\u1ea3nh ph\u00e1p lu\u1eadt [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":3941,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[],"class_list":["post-4286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts\/4286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/comments?post=4286"}],"version-history":[{"count":3,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts\/4286\/revisions"}],"predecessor-version":[{"id":4290,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/posts\/4286\/revisions\/4290"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/media\/3941"}],"wp:attachment":[{"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/media?parent=4286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/categories?post=4286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hr2b.com\/vi\/wp-json\/wp\/v2\/tags?post=4286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}