{"id":1344,"date":"2024-05-14T23:17:04","date_gmt":"2024-05-14T16:17:04","guid":{"rendered":"https:\/\/bds24h.link\/?p=1344"},"modified":"2024-05-14T23:17:06","modified_gmt":"2024-05-14T16:17:06","slug":"luong-gross-va-luong-net-hai-khai-niem-quan-trong-trong-thu-nhap","status":"publish","type":"post","link":"https:\/\/bds24h.link\/index.php\/dich-vu\/14\/05\/luong-gross-va-luong-net-hai-khai-niem-quan-trong-trong-thu-nhap\/","title":{"rendered":"L\u01b0\u01a1ng Gross v\u00e0 L\u01b0\u01a1ng Net: Hai Kh\u00e1i Ni\u1ec7m Quan Tr\u1ecdng Trong Thu Nh\u1eadp"},"content":{"rendered":"\n<p>L\u01b0\u01a1ng Gross L\u00e0 G\u00ec? L\u01b0\u01a1ng Net L\u00e0 G\u00ec? Ph\u00e2n Bi\u1ec7t V\u00e0 C\u00e1ch T\u00ednh<\/p>\n\n\n\n<p>Khi nh\u1eadn \u0111\u01b0\u1ee3c phi\u1ebfu l\u01b0\u01a1ng h\u00e0ng th\u00e1ng, b\u1ea1n c\u00f3 th\u1ec3 th\u1ea5y hai thu\u1eadt ng\u1eef th\u01b0\u1eddng xu\u1ea5t hi\u1ec7n: l\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net. V\u1eady ch\u00fang l\u00e0 g\u00ec v\u00e0 c\u00f3 \u00fd ngh\u0129a nh\u01b0 th\u1ebf n\u00e0o \u0111\u1ed1i v\u1edbi thu nh\u1eadp th\u1ef1c t\u1ebf c\u1ee7a b\u1ea1n?<\/p>\n\n\n\n<p><strong>1. L\u01b0\u01a1ng Gross (L\u01b0\u01a1ng G\u1ed9p): T\u1ed5ng Thu Nh\u1eadp Tr\u01b0\u1edbc Khi Kh\u1ea5u Tr\u1eeb<\/strong><\/p>\n\n\n\n<p>L\u01b0\u01a1ng gross, hay c\u00f2n g\u1ecdi l\u00e0 l\u01b0\u01a1ng g\u1ed9p, l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn tr\u01b0\u1edbc khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. L\u01b0\u01a1ng gross bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u01b0\u01a1ng c\u01a1 b\u1ea3n:<\/strong> M\u1ee9c l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, d\u1ef1a tr\u00ean v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c, tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n v\u00e0 kinh nghi\u1ec7m.<\/li>\n\n\n\n<li><strong>Ph\u1ee5 c\u1ea5p:<\/strong> C\u00e1c kho\u1ea3n ti\u1ec1n th\u00eam v\u00e0o l\u01b0\u01a1ng c\u01a1 b\u1ea3n, nh\u01b0 ph\u1ee5 c\u1ea5p \u0103n tr\u01b0a, ph\u1ee5 c\u1ea5p x\u0103ng xe, ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m,&#8230;<\/li>\n\n\n\n<li><strong>Th\u01b0\u1edfng:<\/strong> C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng th\u00eam d\u1ef1a tr\u00ean hi\u1ec7u su\u1ea5t l\u00e0m vi\u1ec7c, doanh thu ho\u1eb7c c\u00e1c th\u00e0nh t\u00edch \u0111\u1eb7c bi\u1ec7t kh\u00e1c.<\/li>\n<\/ul>\n\n\n\n<p><strong>2. L\u01b0\u01a1ng Net (L\u01b0\u01a1ng Th\u1ef1c Nh\u1eadn): S\u1ed1 Ti\u1ec1n Th\u1ef1c T\u1ebf Nh\u1eadn \u0110\u01b0\u1ee3c<\/strong><\/p>\n\n\n\n<p>L\u01b0\u01a1ng net, hay c\u00f2n g\u1ecdi l\u00e0 l\u01b0\u01a1ng th\u1ef1c nh\u1eadn, l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c s\u1ef1 nh\u1eadn \u0111\u01b0\u1ee3c sau khi \u0111\u00e3 tr\u1eeb \u0111i c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00e1c t\u1eeb l\u01b0\u01a1ng gross. C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb ph\u1ed5 bi\u1ebfn bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH):<\/strong> Kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng g\u00f3p \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i v\u1ec1 h\u01b0u tr\u00ed, \u1ed1m \u0111au, thai s\u1ea3n,&#8230;<\/li>\n\n\n\n<li><strong>B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT):<\/strong> Kho\u1ea3n ti\u1ec1n \u0111\u00f3ng g\u00f3p \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c d\u1ecbch v\u1ee5 ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe.<\/li>\n\n\n\n<li><strong>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN):<\/strong> Kho\u1ea3n ti\u1ec1n \u0111\u00f3ng g\u00f3p \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 khi th\u1ea5t nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN):<\/strong> Kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean thu nh\u1eadp c\u1ee7a c\u00e1 nh\u00e2n.<\/li>\n<\/ul>\n\n\n\n<p><strong>Ph\u00e2n Bi\u1ec7t L\u01b0\u01a1ng Gross V\u00e0 L\u01b0\u01a1ng Net<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><th>Ti\u00eau Ch\u00ed<\/th><th>L\u01b0\u01a1ng Gross<\/th><th>L\u01b0\u01a1ng Net<\/th><\/tr><tr><td>\u0110\u1ecbnh ngh\u0129a<\/td><td>T\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi kh\u1ea5u tr\u1eeb<\/td><td>Thu nh\u1eadp th\u1ef1c t\u1ebf sau khi kh\u1ea5u tr\u1eeb<\/td><\/tr><tr><td>Bao g\u1ed3m<\/td><td>L\u01b0\u01a1ng c\u01a1 b\u1ea3n, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng<\/td><td>L\u01b0\u01a1ng gross tr\u1eeb \u0111i b\u1ea3o hi\u1ec3m, thu\u1ebf<\/td><\/tr><tr><td>\u00dd ngh\u0129a<\/td><td>Th\u1ec3 hi\u1ec7n t\u1ed5ng gi\u00e1 tr\u1ecb lao \u0111\u1ed9ng<\/td><td>Th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n th\u1ef1c s\u1ef1 nh\u1eadn \u0111\u01b0\u1ee3c<\/td><\/tr><tr><td>S\u1eed d\u1ee5ng<\/td><td>T\u00ednh to\u00e1n c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb<\/td><td>Chi ti\u00eau, ti\u1ebft ki\u1ec7m<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>C\u00e1ch T\u00ednh L\u01b0\u01a1ng Net<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"450\" src=\"http:\/\/bds24h.link\/wp-content\/uploads\/2024\/05\/cach-giao-viec-cho-nhan-vien-4.png\" alt=\"\" class=\"wp-image-1345\" srcset=\"https:\/\/bds24h.link\/wp-content\/uploads\/2024\/05\/cach-giao-viec-cho-nhan-vien-4.png 800w, https:\/\/bds24h.link\/wp-content\/uploads\/2024\/05\/cach-giao-viec-cho-nhan-vien-4-300x169.png 300w, https:\/\/bds24h.link\/wp-content\/uploads\/2024\/05\/cach-giao-viec-cho-nhan-vien-4-768x432.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p>\u0110\u1ecdc th\u00eam : <strong>&#8220;Tuy\u1ec3n D\u1ee5ng <a href=\"https:\/\/okvip.watch\/\" target=\"_blank\" rel=\"noopener\">OKVIP<\/a>: N\u01a1i H\u1ed9i T\u1ee5 C\u00e1c Chuy\u00ean Gia Tr\u1ebb T\u00e0i N\u0103ng&#8221;<\/strong><\/p>\n\n\n\n<p>\u0110\u1ec3 t\u00ednh l\u01b0\u01a1ng net, b\u1ea1n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n<pre class=\"wp-block-code\"><code>L\u01b0\u01a1ng Net = L\u01b0\u01a1ng Gross - (BHXH + BHYT + BHTN) - TNCN\n<\/code><\/pre>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>BHXH: 8% l\u01b0\u01a1ng gross (ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng) + 17.5% l\u01b0\u01a1ng gross (ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng)<\/li>\n\n\n\n<li>BHYT: 1.5% l\u01b0\u01a1ng gross (ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng) + 3% l\u01b0\u01a1ng gross (ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng)<\/li>\n\n\n\n<li>BHTN: 1% l\u01b0\u01a1ng gross (ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng) + 1% l\u01b0\u01a1ng gross (ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng)<\/li>\n\n\n\n<li>TNCN: T\u00ednh theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u01b0u \u00dd:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf TNCN.<\/li>\n\n\n\n<li>M\u1ed9t s\u1ed1 c\u00f4ng ty c\u00f3 th\u1ec3 c\u00f3 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb kh\u00e1c ngo\u00e0i b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf.<\/li>\n<\/ul>\n\n\n\n<p><strong>L\u1eddi K\u1ebft<\/strong><\/p>\n\n\n\n<p>Hi\u1ec3u r\u00f5 v\u1ec1 l\u01b0\u01a1ng gross v\u00e0 l\u01b0\u01a1ng net s\u1ebd gi\u00fap b\u1ea1n qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n hi\u1ec7u qu\u1ea3 h\u01a1n. H\u00e3y lu\u00f4n ki\u1ec3m tra k\u1ef9 phi\u1ebfu l\u01b0\u01a1ng c\u1ee7a m\u00ecnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n ch\u00ednh x\u00e1c v\u00e0 b\u1ea1n nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u00fang s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u01b0\u01a1ng Gross L\u00e0 G\u00ec? L\u01b0\u01a1ng Net L\u00e0 G\u00ec? Ph\u00e2n Bi\u1ec7t V\u00e0 C\u00e1ch T\u00ednh Khi nh\u1eadn \u0111\u01b0\u1ee3c phi\u1ebfu l\u01b0\u01a1ng h\u00e0ng th\u00e1ng,&hellip;<\/p>\n","protected":false},"author":1,"featured_media":1345,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1344","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dich-vu"],"_links":{"self":[{"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/posts\/1344","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/comments?post=1344"}],"version-history":[{"count":1,"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/posts\/1344\/revisions"}],"predecessor-version":[{"id":1346,"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/posts\/1344\/revisions\/1346"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/media\/1345"}],"wp:attachment":[{"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/media?parent=1344"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/categories?post=1344"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bds24h.link\/index.php\/wp-json\/wp\/v2\/tags?post=1344"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}