{"id":15054,"date":"2026-04-27T03:20:32","date_gmt":"2026-04-27T03:20:32","guid":{"rendered":"https:\/\/mva.vn\/?p=15054"},"modified":"2026-04-27T03:22:50","modified_gmt":"2026-04-27T03:22:50","slug":"ke-toan-tien-luong-cac-khoan-trich-luong","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ke-toan-tien-luong-cac-khoan-trich-luong\/","title":{"rendered":"K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng m\u1edbi nh\u1ea5t 2026: Quy \u0111\u1ecbnh, c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

I. K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec?<\/b><\/h2>\n
\"K\u1ebf
K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng m\u1edbi nh\u1ea5t 2026: Quy \u0111\u1ecbnh, c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng<\/figcaption><\/figure>\n

K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, ph\u1ea3n \u00e1nh vi\u1ec7c t\u00ednh to\u00e1n, ghi nh\u1eadn v\u00e0 thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. \u0110\u1ed3ng th\u1eddi, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u00f2n bao g\u1ed3m vi\u1ec7c tr\u00edch n\u1ed9p c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

Trong b\u1ed1i c\u1ea3nh c\u00e1c quy \u0111\u1ecbnh v\u1ec1 lao \u0111\u1ed9ng \u2013 ti\u1ec1n l\u01b0\u01a1ng li\u00ean t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt, vi\u1ec7c n\u1eafm v\u1eefng nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n

    \n
  • \u0110\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt<\/span><\/li>\n
  • T\u1ed1i \u01b0u chi ph\u00ed h\u1ee3p l\u00fd khi t\u00ednh thu\u1ebf<\/span><\/li>\n
  • Tr\u00e1nh r\u1ee7i ro khi thanh tra, ki\u1ec3m tra<\/span><\/li>\n<\/ul>\n

    II. C\u00e1c th\u00e0nh ph\u1ea7n c\u1ee7a ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h2>\n

    Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ch\u1ec9 bao g\u1ed3m m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u00e0 c\u00f2n c\u00f3 nhi\u1ec1u kho\u1ea3n kh\u00e1c, c\u1ee5 th\u1ec3:<\/span><\/p>\n

    2.1. L\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/b><\/h3>\n

    L\u00e0 m\u1ee9c l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, l\u00e0m c\u0103n c\u1ee9 t\u00ednh \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n

    2.2. Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/b><\/h3>\n

    Bao g\u1ed3m:<\/span><\/p>\n

      \n
    • Ph\u1ee5 c\u1ea5p ch\u1ee9c v\u1ee5<\/span><\/li>\n
    • Ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m<\/span><\/li>\n
    • Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m<\/span><\/li>\n
    • Ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a, x\u0103ng xe, \u0111i\u1ec7n tho\u1ea1i (c\u00f3 \u0111i\u1ec1u ki\u1ec7n)<\/span><\/li>\n<\/ul>\n

      2.3. C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c<\/b><\/h3>\n
        \n
      • Th\u01b0\u1edfng hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c<\/span><\/li>\n
      • Th\u01b0\u1edfng l\u1ec5, t\u1ebft<\/span><\/li>\n
      • Kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c theo ch\u00ednh s\u00e1ch doanh nghi\u1ec7p<\/span><\/li>\n<\/ul>\n

        III. C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng m\u1edbi nh\u1ea5t<\/b><\/h2>\n

        Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i tham gia c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng g\u1ed3m:<\/span><\/p>\n

        3.1. B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH)<\/b><\/h3>\n
          \n
        • Doanh nghi\u1ec7p \u0111\u00f3ng: 17,5%<\/span><\/li>\n
        • Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng: 8%<\/span><\/li>\n<\/ul>\n

          3.2. B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT)<\/b><\/h3>\n
            \n
          • Doanh nghi\u1ec7p \u0111\u00f3ng: 3%<\/span><\/li>\n
          • Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng: 1,5%<\/span><\/li>\n<\/ul>\n

            3.3. B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN)<\/b><\/h3>\n
              \n
            • Doanh nghi\u1ec7p \u0111\u00f3ng: 1%<\/span><\/li>\n
            • Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng: 1%<\/span><\/li>\n<\/ul>\n

              3.4. Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110)<\/b><\/h3>\n
                \n
              • Doanh nghi\u1ec7p \u0111\u00f3ng: 2%<\/span><\/li>\n
              • Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i \u0111\u00f3ng (tr\u1eeb \u0111o\u00e0n ph\u00ed n\u1ebfu l\u00e0 \u0111o\u00e0n vi\u00ean)<\/span><\/li>\n<\/ul>\n

                \ud83d\udc49 T\u1ed5ng t\u1ef7 l\u1ec7 tr\u00edch:<\/span><\/p>\n

                  \n
                • Doanh nghi\u1ec7p: 23,5%<\/span><\/li>\n
                • Ng\u01b0\u1eddi lao \u0111\u1ed9ng: 10,5%<\/span><\/li>\n<\/ul>\n

                  IV. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h2>\n

                  \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 h\u1ee3p ph\u00e1p, k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

                    \n
                  • Ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh<\/span><\/li>\n
                  • T\u00ednh \u0111\u00fang, t\u00ednh \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch<\/span><\/li>\n
                  • C\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb: b\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n
                  • Ph\u00e2n b\u1ed5 chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng h\u1ee3p l\u00fd theo t\u1eebng b\u1ed9 ph\u1eadn<\/span><\/li>\n<\/ul>\n

                    V. T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h2>\n

                    C\u00e1c t\u00e0i kho\u1ea3n th\u01b0\u1eddng d\u00f9ng:<\/span><\/p>\n

                      \n
                    • TK 334<\/b> \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n
                    • TK 338<\/b> \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (BHXH, BHYT, BHTN, KPC\u0110)<\/span><\/li>\n
                    • TK 622<\/b> \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/li>\n
                    • TK 623, 627, 641, 642<\/b> \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd<\/span><\/li>\n<\/ul>\n

                      VI. C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/b><\/h2>\n

                      6.1. T\u00ednh ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3<\/b><\/h3>\n

                      B\u00fat to\u00e1n:<\/b><\/p>\n

                        \n
                      • N\u1ee3 TK 622, 623, 627, 641, 642<\/span><\/li>\n
                      • C\u00f3 TK 334<\/span><\/li>\n<\/ul>\n

                        \ud83d\udc49 Ph\u1ea3n \u00e1nh chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng ph\u00e1t sinh<\/span><\/p>\n

                        6.2. Tr\u00edch c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m v\u00e0 c\u00f4ng \u0111o\u00e0n<\/b><\/h3>\n

                        Ph\u1ea7n doanh nghi\u1ec7p ch\u1ecbu:<\/b><\/p>\n

                          \n
                        • N\u1ee3 TK 622, 623, 627, 641, 642<\/span><\/li>\n
                        • C\u00f3 TK 338 (3383, 3384, 3386, 3382)<\/span><\/li>\n<\/ul>\n

                          Ph\u1ea7n ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ecbu:<\/b><\/p>\n

                            \n
                          • N\u1ee3 TK 334<\/span><\/li>\n
                          • C\u00f3 TK 338<\/span><\/li>\n<\/ul>\n

                            6.3. Thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h3>\n
                              \n
                            • N\u1ee3 TK 334<\/span><\/li>\n
                            • C\u00f3 TK 111\/112<\/span><\/li>\n<\/ul>\n

                              6.4. N\u1ed9p ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 c\u00f4ng \u0111o\u00e0n<\/b><\/h3>\n
                                \n
                              • N\u1ee3 TK 338<\/span><\/li>\n
                              • C\u00f3 TK 111\/112<\/span><\/li>\n<\/ul>\n

                                VII. V\u00ed d\u1ee5 minh h\u1ecda<\/b><\/h2>\n

                                Gi\u1ea3 s\u1eed:<\/span><\/p>\n

                                  \n
                                • L\u01b0\u01a1ng nh\u00e2n vi\u00ean: 10.000.000 VN\u0110<\/span><\/li>\n
                                • C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng \u00e1p d\u1ee5ng theo t\u1ef7 l\u1ec7 hi\u1ec7n h\u00e0nh<\/span><\/li>\n<\/ul>\n

                                  T\u00ednh to\u00e1n:<\/b><\/h3>\n

                                  Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng:<\/b><\/p>\n

                                    \n
                                  • BHXH: 800.000<\/span><\/li>\n
                                  • BHYT: 150.000<\/span><\/li>\n
                                  • BHTN: 100.000<\/span>
                                    \n<\/span> \ud83d\udc49 T\u1ed5ng: 1.050.000<\/span><\/li>\n<\/ul>\n

                                    Doanh nghi\u1ec7p \u0111\u00f3ng:<\/b><\/p>\n

                                      \n
                                    • BHXH: 1.750.000<\/span><\/li>\n
                                    • BHYT: 300.000<\/span><\/li>\n
                                    • BHTN: 100.000<\/span><\/li>\n
                                    • KPC\u0110: 200.000<\/span>
                                      \n<\/span> \ud83d\udc49 T\u1ed5ng: 2.350.000<\/span><\/li>\n<\/ul>\n

                                      VIII. C\u00e1c l\u01b0u \u00fd quan tr\u1ecdng khi l\u00e0m k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h2>\n

                                      8.1. X\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng<\/b><\/h3>\n

                                      Doanh nghi\u1ec7p c\u1ea7n:<\/span><\/p>\n

                                        \n
                                      • X\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng h\u1ee3p l\u00fd<\/span><\/li>\n
                                      • \u0110\u0103ng k\u00fd (n\u1ebfu c\u1ea7n) theo quy \u0111\u1ecbnh<\/span><\/li>\n<\/ul>\n

                                        8.2. H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng r\u00f5 r\u00e0ng<\/b><\/h3>\n
                                          \n
                                        • Ghi \u0111\u1ea7y \u0111\u1ee7 m\u1ee9c l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p<\/span><\/li>\n
                                        • L\u00e0 c\u0103n c\u1ee9 t\u00ednh b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf<\/span><\/li>\n<\/ul>\n

                                          8.3. Chi ph\u00ed l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/b><\/h3>\n

                                          \u0110i\u1ec1u ki\u1ec7n:<\/span><\/p>\n

                                            \n
                                          • C\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/li>\n
                                          • C\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/span><\/li>\n
                                          • C\u00f3 b\u1ea3ng l\u01b0\u01a1ng h\u1ee3p l\u1ec7<\/span><\/li>\n<\/ul>\n

                                            8.4. Quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam<\/b><\/h3>\n
                                              \n
                                            • Ng\u00e0y th\u01b0\u1eddng: 150%<\/span><\/li>\n
                                            • Ng\u00e0y ngh\u1ec9: 200%<\/span><\/li>\n
                                            • L\u1ec5, t\u1ebft: 300%<\/span><\/li>\n<\/ul>\n

                                              8.5. C\u1eadp nh\u1eadt ch\u00ednh s\u00e1ch m\u1edbi<\/b><\/h3>\n

                                              Ch\u00ednh s\u00e1ch BHXH, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng th\u01b0\u1eddng xuy\u00ean thay \u0111\u1ed5i, k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi \u0111\u1ec3 tr\u00e1nh sai s\u00f3t.<\/span><\/p>\n

                                              IX. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p<\/b><\/h2>\n
                                                \n
                                              • Kh\u00f4ng tr\u00edch b\u1ea3o hi\u1ec3m \u0111\u00fang m\u1ee9c<\/span><\/li>\n
                                              • Ghi nh\u1eadn thi\u1ebfu chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng<\/span><\/li>\n
                                              • Kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb<\/span><\/li>\n
                                              • Thanh to\u00e1n l\u01b0\u01a1ng b\u1eb1ng ti\u1ec1n m\u1eb7t kh\u00f4ng c\u00f3 k\u00fd nh\u1eadn<\/span><\/li>\n
                                              • Kh\u00f4ng ph\u00e2n b\u1ed5 chi ph\u00ed \u0111\u00fang b\u1ed9 ph\u1eadn<\/span><\/li>\n<\/ul>\n

                                                X. Xu h\u01b0\u1edbng qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng hi\u1ec7n nay<\/b><\/h2>\n

                                                Nhi\u1ec1u doanh nghi\u1ec7p \u0111ang chuy\u1ec3n sang:<\/span><\/p>\n

                                                  \n
                                                • S\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n \u2013 nh\u00e2n s\u1ef1 t\u00edch h\u1ee3p<\/span><\/li>\n
                                                • T\u1ef1 \u0111\u1ed9ng h\u00f3a b\u1ea3ng l\u01b0\u01a1ng<\/span><\/li>\n
                                                • K\u1ebft n\u1ed1i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan b\u1ea3o hi\u1ec3m<\/span><\/li>\n<\/ul>\n

                                                  \u0110i\u1ec1u n\u00e0y gi\u00fap:<\/span><\/p>\n

                                                    \n
                                                  • Gi\u1ea3m sai s\u00f3t<\/span><\/li>\n
                                                  • Ti\u1ebft ki\u1ec7m th\u1eddi gian<\/span><\/li>\n
                                                  • T\u0103ng t\u00ednh minh b\u1ea1ch<\/span><\/li>\n<\/ul>\n

                                                    XI. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                                                    K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 quan tr\u1ecdng, \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed doanh nghi\u1ec7p v\u00e0 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng. Vi\u1ec7c n\u1eafm v\u1eefng quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t, th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 s\u1ebd gi\u00fap doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng hi\u1ec7u qu\u1ea3 v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n

                                                    Trong b\u1ed1i c\u1ea3nh ch\u00ednh s\u00e1ch lu\u00f4n thay \u0111\u1ed5i, k\u1ebf to\u00e1n c\u1ea7n ch\u1ee7 \u0111\u1ed9ng c\u1eadp nh\u1eadt th\u00f4ng tin, \u0111\u1ed3ng th\u1eddi \u1ee9ng d\u1ee5ng c\u00f4ng ngh\u1ec7 \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

                                                    Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.I. K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 g\u00ec? K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh..<\/p>\n","protected":false},"author":1,"featured_media":15055,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-15054","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, ph\u1ea3n \u00e1nh vi\u1ec7c t\u00ednh to\u00e1n, ghi nh\u1eadn v\u00e0 thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/ke-toan-tien-luong-cac-khoan-trich-luong\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng m\u1edbi nh\u1ea5t 2026: Quy \u0111\u1ecbnh, c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng[:]\" \/>\n<meta property=\"og:description\" content=\"K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, ph\u1ea3n \u00e1nh vi\u1ec7c t\u00ednh to\u00e1n, ghi nh\u1eadn v\u00e0 thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/ke-toan-tien-luong-cac-khoan-trich-luong\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-27T03:20:32+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-27T03:22:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/04\/AN-ANH-WEBSITE-99.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ke-toan-tien-luong-cac-khoan-trich-luong\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ke-toan-tien-luong-cac-khoan-trich-luong\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng m\u1edbi nh\u1ea5t 2026: Quy \u0111\u1ecbnh, c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng\",\"datePublished\":\"2026-04-27T03:20:32+00:00\",\"dateModified\":\"2026-04-27T03:22:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ke-toan-tien-luong-cac-khoan-trich-luong\\\/\"},\"wordCount\":1419,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/ke-toan-tien-luong-cac-khoan-trich-luong\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/AN-ANH-WEBSITE-99.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/ke-toan-tien-luong-cac-khoan-trich-luong\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/ke-toan-tien-luong-cac-khoan-trich-luong\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/ke-toan-tien-luong-cac-khoan-trich-luong\\\/\",\"name\":\"[:vi]K\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng m\u1edbi nh\u1ea5t 2026: Quy \u0111\u1ecbnh, c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 l\u01b0u \u00fd quan tr\u1ecdng[:] - 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