{"id":3167,"date":"2026-03-18T16:18:52","date_gmt":"2026-03-18T09:18:52","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-luong\/?p=3167"},"modified":"2026-03-31T10:54:07","modified_gmt":"2026-03-31T03:54:07","slug":"nen-deal-luong-gross-hay-net","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-luong\/nen-deal-luong-gross-hay-net\/","title":{"rendered":"N\u00ean Deal L\u01b0\u01a1ng Gross Hay Net? C\u00e1ch Ch\u1ecdn C\u00f3 L\u1ee3i Nh\u1ea5t Cho B\u1ea1n"},"content":{"rendered":"\n

Th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng Vi\u1ec7t Nam t\u1ed3n t\u1ea1i song song hai h\u00ecnh th\u1ee9c th\u1ecfa thu\u1eadn l\u01b0\u01a1ng: Gross v\u00e0 Net. Nhi\u1ec1u \u1ee9ng vi\u00ean ch\u1ea5p nh\u1eadn offer m\u00e0 ch\u01b0a hi\u1ec3u r\u00f5 con s\u1ed1 th\u1ef1c t\u1ebf m\u00ecnh nh\u1eadn v\u1ec1 tay l\u00e0 bao nhi\u00eau. C\u00e2u h\u1ecfi n\u00ean deal l\u01b0\u01a1ng Gross hay Net<\/strong> kh\u00f4ng c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi tuy\u1ec7t \u0111\u1ed1i \u2014 quy\u1ebft \u0111\u1ecbnh \u0111\u00fang ph\u1ee5 thu\u1ed9c v\u00e0o ho\u00e0n c\u1ea3nh, v\u1ecb tr\u00ed v\u00e0 chi\u1ebfn l\u01b0\u1ee3c t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n c\u1ee7a m\u1ed7i ng\u01b0\u1eddi.<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n
\nT\u1ed5ng quan nhanh: Gross vs Net<\/strong>

<\/p>\n

\u2013 Gross salary (l\u01b0\u01a1ng g\u1ed9p) l\u00e0 m\u1ee9c l\u01b0\u01a1ng tr\u01b0\u1edbc khi tr\u1eeb c\u00e1c kho\u1ea3n BHXH, BHYT, BHTN v\u00e0 thu\u1ebf TNCN.<\/p>\n

\u2013 Net salary (l\u01b0\u01a1ng th\u1ef1c nh\u1eadn) l\u00e0 s\u1ed1 ti\u1ec1n b\u1ea1n th\u1ef1c s\u1ef1 nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n sau t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb b\u1eaft bu\u1ed9c.<\/p>\n

\u2013 Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng: BHXH 8% + BHYT 1,5% + BHTN 1% = t\u1ed5ng 10,5% tr\u00ean l\u01b0\u01a1ng Gross (theo Lu\u1eadt BHXH v\u00e0 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019).<\/p>\n

\u2013 Thu\u1ebf TNCN t\u00ednh l\u0169y ti\u1ebfn theo Lu\u1eadt Thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (s\u1eeda \u0111\u1ed5i), m\u1ee9c 5%\u201335% t\u00f9y thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<\/div>\n\n\n\n

1. Gross Salary v\u00e0 Net Salary l\u00e0 g\u00ec?<\/h2>\n\n\n\n

Tr\u01b0\u1edbc khi quy\u1ebft \u0111\u1ecbnh \u0111\u00e0m ph\u00e1n theo h\u00ecnh th\u1ee9c n\u00e0o, b\u1ea1n c\u1ea7n n\u1eafm v\u1eefng b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i.<\/p>\n\n\n\n

Gross salary<\/strong> (l\u01b0\u01a1ng g\u1ed9p) l\u00e0 t\u1ed5ng thu nh\u1eadp t\u1eeb h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p tr\u01b0\u1edbc khi kh\u1ea5u tr\u1eeb. \u0110\u00e2y l\u00e0 con s\u1ed1 m\u00e0 nh\u00e0 tuy\u1ec3n d\u1ee5ng th\u01b0\u1eddng ni\u00eam y\u1ebft tr\u00ean tin tuy\u1ec3n d\u1ee5ng. Net salary<\/strong> (l\u01b0\u01a1ng th\u1ef1c nh\u1eadn) l\u00e0 kho\u1ea3n ti\u1ec1n b\u1ea1n c\u1ea7m v\u1ec1 sau khi tr\u1eeb \u0111i ph\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (thu\u1ebf TNCN).<\/p>\n\n\n\n

Theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn hi\u1ec7n h\u00e0nh, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng g\u00f3p b\u1eaft bu\u1ed9c v\u00e0o c\u00e1c qu\u1ef9 b\u1ea3o hi\u1ec3m. C\u1ee5 th\u1ec3, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng BHXH 8%, BHYT 1,5% v\u00e0 BHTN 1% tr\u00ean l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u2014 t\u1ed5ng c\u1ed9ng 10,5%. Ph\u1ea7n c\u00f2n l\u1ea1i sau khi tr\u1eeb 10,5% v\u00e0 gi\u1ea3m tr\u1eeb gia c\u1ea3nh (11 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng cho b\u1ea3n th\u00e2n, 4,4 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c) m\u1edbi t\u00ednh thu\u1ebf TNCN l\u0169y ti\u1ebfn.<\/p>\n\n\n\n

C\u00f4ng th\u1ee9c quy \u0111\u1ed5i c\u01a1 b\u1ea3n:<\/strong><\/p>\n\n\n\n

Net = Gross \u00d7 (1 \u2013 10,5%) \u2013 Thu\u1ebf TNCN<\/p>\n\n\n\n

Ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i: Gross = Net \u00f7 (1 \u2013 10,5%) + Thu\u1ebf TNCN (quy \u0111\u1ed5i ng\u01b0\u1ee3c)<\/p>\n\n\n\n

2. B\u1ea3ng so s\u00e1nh Gross v\u00e0 Net v\u1edbi s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf<\/h2>\n\n\n\n

\u0110\u1ec3 th\u1ea5y r\u00f5 s\u1ef1 ch\u00eanh l\u1ec7ch, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00ednh minh h\u1ecda v\u1edbi ba m\u1ee9c l\u01b0\u01a1ng ph\u1ed5 bi\u1ebfn (gi\u1ea3 \u0111\u1ecbnh kh\u00f4ng c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c, kh\u00f4ng c\u00f3 ph\u1ee5 c\u1ea5p \u0111\u1eb7c th\u00f9):<\/p>\n\n\n\n

M\u1ee9c Gross (VN\u0110)<\/th>BHXH+BHYT+BHTN (10,5%)<\/th>Thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/th>Thu\u1ebf TNCN \u01b0\u1edbc t\u00ednh<\/th>L\u01b0\u01a1ng Net th\u1ef1c nh\u1eadn<\/th>Ch\u00eanh l\u1ec7ch Gross\u2013Net<\/th><\/tr><\/thead>
10.000.000<\/td>1.050.000<\/td>8.950.000 \u2013 11.000.000 = \u00e2m \u2192 0<\/td>0<\/td>8.950.000<\/td>1.050.000 (~10,5%)<\/td><\/tr>
20.000.000<\/td>2.100.000<\/td>17.900.000 \u2013 11.000.000 = 6.900.000<\/td>345.000 (5%)<\/td>17.555.000<\/td>2.445.000 (~12,2%)<\/td><\/tr>
40.000.000<\/td>4.200.000<\/td>35.800.000 \u2013 11.000.000 = 24.800.000<\/td>~2.850.000<\/td>32.950.000<\/td>7.050.000 (~17,6%)<\/td><\/tr>
80.000.000<\/td>4.420.500*<\/td>75.579.500 \u2013 11.000.000 = 64.579.500<\/td>~14.250.000<\/td>61.329.500<\/td>18.670.500 (~23,3%)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

L\u01b0u \u00fd: BHXH c\u00f3 m\u1ee9c tr\u1ea7n \u0111\u00f3ng t\u1ed1i \u0111a 20 l\u1ea7n l\u01b0\u01a1ng c\u01a1 s\u1edf theo Ngh\u1ecb \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/em><\/p>\n\n\n\n

B\u1ea3ng tr\u00ean cho th\u1ea5y kho\u1ea3ng c\u00e1ch Gross\u2013Net c\u00e0ng l\u1edbn khi thu nh\u1eadp t\u0103ng cao. V\u1edbi l\u01b0\u01a1ng 10 tri\u1ec7u \u0111\u1ed3ng Gross, b\u1ea1n ch\u1ec9 m\u1ea5t 10,5% kh\u00f4ng c\u00f3 thu\u1ebf TNCN. Nh\u01b0ng khi Gross \u0111\u1ea1t 80 tri\u1ec7u \u0111\u1ed3ng, b\u1ea1n m\u1ea5t g\u1ea7n 1\/4 t\u1ed5ng thu nh\u1eadp cho c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c.<\/p>\n\n\n\n

\nL\u01b0u \u00fd quan tr\u1ecdng khi \u0111\u00e0m ph\u00e1n:<\/strong>

<\/p>\n

\u2013 M\u1ed9t s\u1ed1 doanh nghi\u1ec7p FDI ni\u00eam y\u1ebft l\u01b0\u01a1ng Gross nh\u01b0ng \u0111\u00f3ng BHXH tr\u00ean m\u1ee9c t\u1ed1i thi\u1ec3u v\u00f9ng, kh\u00f4ng ph\u1ea3i to\u00e0n b\u1ed9 l\u01b0\u01a1ng Gross \u2014 b\u1ea1n s\u1ebd thi\u1ec7t quy\u1ec1n l\u1ee3i BHXH d\u00e0i h\u1ea1n.<\/p>\n

\u2013 L\u01b0\u01a1ng Net “cam k\u1ebft” t\u1eeb c\u00f4ng ty th\u1ef1c ch\u1ea5t l\u00e0 c\u00f4ng ty ch\u1ecbu ph\u1ea7n thu\u1ebf thay b\u1ea1n \u2014 thu nh\u1eadp quy \u0111\u1ed5i Gross cao h\u01a1n s\u1ebd \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ed3 s\u01a1 vay v\u1ed1n v\u00e0 s\u1ed5 BHXH.<\/p>\n

\u2013 H\u1ecfi r\u00f5: l\u01b0\u01a1ng tr\u00ean h\u1ee3p \u0111\u1ed3ng l\u00e0 Gross hay Net? BHXH \u0111\u00f3ng tr\u00ean m\u1ee9c n\u00e0o? C\u00f3 ph\u1ee5 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf kh\u00f4ng?<\/p>\n<\/div>\n\n\n\n

Trong qu\u00e1 tr\u00ecnh t\u00ecm ki\u1ebfm vi\u1ec7c l\u00e0m, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c v\u1ecb tr\u00ed li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n \u2014 n\u01a1i hi\u1ec3u bi\u1ebft v\u1ec1 c\u1ea5u tr\u00fac l\u01b0\u01a1ng l\u00e0 l\u1ee3i th\u1ebf c\u1ea1nh tranh r\u00f5 r\u00e0ng \u2014 b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e1c tin vi\u1ec7c l\u00e0m k\u1ebf to\u00e1n<\/a><\/em><\/strong> \u0111\u1ec3 n\u1eafm xu h\u01b0\u1edbng m\u1ee9c l\u01b0\u01a1ng th\u1ecb tr\u01b0\u1eddng theo t\u1eebng c\u1ea5p \u0111\u1ed9.<\/p>\n\n\n\n

3. Khi n\u00e0o n\u00ean deal Gross, khi n\u00e0o n\u00ean deal Net?<\/h2>\n\n\n\n

Kh\u00f4ng c\u00f3 c\u00f4ng th\u1ee9c “h\u00ecnh th\u1ee9c n\u00e0o t\u1ed1t h\u01a1n” \u00e1p d\u1ee5ng cho m\u1ecdi tr\u01b0\u1eddng h\u1ee3p. L\u1ef1a ch\u1ecdn ph\u1ee5 thu\u1ed9c v\u00e0o m\u1ee5c ti\u00eau t\u00e0i ch\u00ednh, thu nh\u1eadp hi\u1ec7n t\u1ea1i v\u00e0 ch\u00ednh s\u00e1ch c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/p>\n\n\n\n

N\u00ean \u01b0u ti\u00ean deal theo Gross khi:<\/strong><\/p>\n\n\n\n

\u2013 B\u1ea1n mu\u1ed1n t\u1ed1i \u01b0u quy\u1ec1n l\u1ee3i BHXH l\u00e2u d\u00e0i, \u0111\u1eb7c bi\u1ec7t n\u1ebfu t\u00ednh \u0111\u1ebfn l\u01b0\u01a1ng h\u01b0u ho\u1eb7c tr\u1ee3 c\u1ea5p thai s\u1ea3n theo Lu\u1eadt BHXH.<\/p>\n\n\n\n

\u2013 L\u01b0\u01a1ng d\u01b0\u1edbi ng\u01b0\u1ee1ng ch\u1ecbu thu\u1ebf TNCN (thu nh\u1eadp t\u00ednh thu\u1ebf d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh) \u2014 b\u1ea1n g\u1ea7n nh\u01b0 kh\u00f4ng m\u1ea5t th\u00eam g\u00ec ngo\u00e0i 10,5% b\u1ea3o hi\u1ec3m.<\/p>\n\n\n\n

\u2013 B\u1ea1n \u0111ang \u1edf v\u1ecb tr\u00ed m\u1edbi v\u00e0o ngh\u1ec1 v\u00e0 mu\u1ed1n so s\u00e1nh th\u1ecb tr\u01b0\u1eddng m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c, v\u00ec h\u1ea7u h\u1ebft benchmark l\u01b0\u01a1ng ng\u00e0nh \u0111\u1ec1u theo Gross.<\/p>\n\n\n\n

N\u00ean \u01b0u ti\u00ean deal theo Net khi:<\/strong><\/p>\n\n\n\n

\u2013 Thu nh\u1eadp cao, v\u00e0o v\u00f9ng ch\u1ecbu thu\u1ebf TNCN 20\u201335% \u2014 bi\u1ebft r\u00f5 Net gi\u00fap b\u1ea1n l\u1eadp k\u1ebf ho\u1ea1ch chi ti\u00eau th\u1ef1c t\u1ebf.<\/p>\n\n\n\n

\u2013 B\u1ea1n c\u1ea7n con s\u1ed1 c\u1ee5 th\u1ec3 \u0111\u1ec3 t\u00ednh to\u00e1n t\u00e0i ch\u00ednh c\u00e1 nh\u00e2n, vay ng\u00e2n h\u00e0ng ho\u1eb7c so s\u00e1nh v\u1edbi chi ph\u00ed sinh ho\u1ea1t.<\/p>\n\n\n\n

\u2013 Nh\u00e0 tuy\u1ec3n d\u1ee5ng ch\u1ee7 \u0111\u1ed9ng offer theo Net v\u00e0 b\u1ea1n kh\u00f4ng c\u00f3 th\u00f4ng tin \u0111\u1ee7 \u0111\u1ec3 quy \u0111\u1ed5i ch\u00ednh x\u00e1c.<\/p>\n\n\n\n

\n

“Trong \u0111\u00e0m ph\u00e1n l\u01b0\u01a1ng, quy\u1ec1n l\u1ef1c th\u1ef1c s\u1ef1 n\u1eb1m \u1edf ng\u01b0\u1eddi hi\u1ec3u r\u00f5 con s\u1ed1. H\u1ecfi th\u1eb3ng c\u1ea5u tr\u00fac l\u01b0\u01a1ng kh\u00f4ng ph\u1ea3i b\u1ea5t l\u1ecbch s\u1ef1 \u2014 \u0111\u00f3 l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a \u1ee9ng vi\u00ean chuy\u00ean nghi\u1ec7p.” \u2014 Quan \u0111i\u1ec3m ph\u1ed5 bi\u1ebfn trong c\u1ed9ng \u0111\u1ed3ng HR Vi\u1ec7t Nam.<\/p>\n<\/blockquote>\n\n\n\n

M\u1ed9t y\u1ebfu t\u1ed1 nhi\u1ec1u ng\u01b0\u1eddi b\u1ecf qua l\u00e0 c\u1ea5u tr\u00fac l\u01b0\u01a1ng<\/strong> trong h\u1ee3p \u0111\u1ed3ng. L\u01b0\u01a1ng c\u01a1 b\u1ea3n th\u1ea5p nh\u01b0ng ph\u1ee5 c\u1ea5p cao \u2014 trong khi BHXH ch\u1ec9 \u0111\u00f3ng tr\u00ean l\u01b0\u01a1ng c\u01a1 b\u1ea3n \u2014 khi\u1ebfn Net c\u00f3 v\u1ebb h\u1ea5p d\u1eabn ng\u1eafn h\u1ea1n nh\u01b0ng thi\u1ec7t th\u00f2i d\u00e0i h\u1ea1n. B\u00e0i vi\u1ebft l\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec<\/a> <\/em><\/strong>gi\u1ea3i th\u00edch chi ti\u1ebft c\u00e1ch ph\u00e2n bi\u1ec7t c\u00e1c th\u00e0nh ph\u1ea7n l\u01b0\u01a1ng trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, r\u1ea5t h\u1eefu \u00edch tr\u01b0\u1edbc khi b\u1ea1n k\u00fd k\u1ebft.<\/p>\n\n\n\n

4. M\u1eb9o \u0111\u00e0m ph\u00e1n l\u01b0\u01a1ng th\u1ef1c t\u1ebf<\/h2>\n\n\n\n

N\u1eafm r\u00f5 l\u00fd thuy\u1ebft l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u, nh\u01b0ng k\u1ef9 n\u0103ng \u00e1p d\u1ee5ng trong ph\u00f2ng ph\u1ecfng v\u1ea5n m\u1edbi quy\u1ebft \u0111\u1ecbnh k\u1ebft qu\u1ea3.<\/p>\n\n\n\n

Tr\u01b0\u1edbc bu\u1ed5i ph\u1ecfng v\u1ea5n, h\u00e3y t\u1ef1 t\u00ednh to\u00e1n m\u1ee9c Net mong mu\u1ed1n v\u00e0 quy \u0111\u1ed5i sang Gross t\u01b0\u01a1ng \u1ee9ng. C\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t: l\u1ea5y Net m\u1ee5c ti\u00eau chia cho 0,895 (n\u1ebfu kh\u00f4ng ch\u1ecbu thu\u1ebf TNCN) ho\u1eb7c d\u00f9ng c\u00e1c c\u00f4ng c\u1ee5 t\u00ednh l\u01b0\u01a1ng tr\u1ef1c tuy\u1ebfn c\u00f3 t\u00edch h\u1ee3p bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn theo Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn Lu\u1eadt Thu\u1ebf TNCN hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

Khi nh\u00e0 tuy\u1ec3n d\u1ee5ng h\u1ecfi “k\u1ef3 v\u1ecdng l\u01b0\u01a1ng”, b\u1ea1n n\u00ean:<\/p>\n\n\n\n

\u2013 H\u1ecfi r\u00f5 ngay: “M\u1ee9c l\u01b0\u01a1ng c\u00f4ng ty \u0111ang n\u00f3i l\u00e0 Gross hay Net?” tr\u01b0\u1edbc khi \u0111\u01b0a ra con s\u1ed1 c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

\u2013 \u0110\u1ec1 xu\u1ea5t theo Gross n\u1ebfu c\u00f4ng ty \u0111ang d\u00f9ng benchmark Gross \u2014 \u0111\u1ec3 so s\u00e1nh t\u00e1o v\u1edbi t\u00e1o.<\/p>\n\n\n\n

\u2013 X\u00e1c nh\u1eadn l\u1ea1i b\u1eb1ng v\u0103n b\u1ea3n (offer letter ho\u1eb7c h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c) tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c ch\u1ea5p nh\u1eadn.<\/p>\n\n\n\n

M\u1ed9t \u0111i\u1ec3m \u0111\u00e0m ph\u00e1n th\u01b0\u1eddng b\u1ecb b\u1ecf ng\u1ecf l\u00e0 m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHXH. N\u1ebfu c\u00f4ng ty \u0111\u1ec1 ngh\u1ecb \u0111\u00f3ng BHXH tr\u00ean m\u1ee9c t\u1ed1i thi\u1ec3u v\u00f9ng thay v\u00ec to\u00e0n b\u1ed9 l\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng, b\u1ea1n m\u1ea5t quy\u1ec1n l\u1ee3i \u0111\u00e1ng k\u1ec3 v\u1ec1 tr\u1ee3 c\u1ea5p \u1ed1m \u0111au, thai s\u1ea3n v\u00e0 l\u01b0\u01a1ng h\u01b0u v\u1ec1 sau. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m c\u1ea7n th\u01b0\u01a1ng l\u01b0\u1ee3ng r\u00f5 r\u00e0ng, kh\u00f4ng n\u00ean \u0111\u1ec3 m\u1eb7c \u0111\u1ecbnh.<\/p>\n\n\n\n

\nL\u1eddi khuy\u00ean cho \u1ee9ng vi\u00ean:<\/strong>

<\/p>\n

\u2013 Lu\u00f4n h\u1ecfi r\u00f5: l\u01b0\u01a1ng tr\u00ean h\u1ee3p \u0111\u1ed3ng l\u00e0 bao nhi\u00eau, Gross hay Net, BHXH \u0111\u00f3ng tr\u00ean m\u1ee9c n\u00e0o.<\/p>\n

\u2013 T\u1ef1 t\u00ednh quy \u0111\u1ed5i Gross\u2013Net tr\u01b0\u1edbc khi \u0111\u1ebfn ph\u1ecfng v\u1ea5n \u0111\u1ec3 tr\u00e1nh nh\u1ea7m l\u1eabn khi so s\u00e1nh offer.<\/p>\n

\u2013 V\u1edbi l\u01b0\u01a1ng tr\u00ean 15 tri\u1ec7u \u0111\u1ed3ng Gross, vi\u1ec7c hi\u1ec3u r\u00f5 bi\u1ec3u thu\u1ebf TNCN l\u0169y ti\u1ebfn s\u1ebd gi\u00fap b\u1ea1n tr\u00e1nh “s\u1ed1c” khi nh\u1eadn l\u01b0\u01a1ng th\u00e1ng \u0111\u1ea7u.<\/p>\n

\u2013 N\u1ebfu c\u00f4ng ty tr\u1ea3 Net c\u1ed1 \u0111\u1ecbnh, y\u00eau c\u1ea7u ghi r\u00f5 v\u00e0o h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p v\u1ec1 ph\u1ea7n thu\u1ebf ph\u00e1t sinh.<\/p>\n<\/div>\n\n\n\n

\n\n\n\n

5. C\u00e2u ho\u0309i th\u01b0\u01a1\u0300ng g\u0103\u0323p<\/h2>\n\n\n\n

1. L\u01b0\u01a1ng Gross 15 tri\u1ec7u \u0111\u1ed3ng th\u00ec Net l\u00e0 bao nhi\u00eau?<\/em><\/strong><\/p>\n\n\n\n

V\u1edbi Gross 15 tri\u1ec7u \u0111\u1ed3ng, tr\u1eeb 10,5% b\u1ea3o hi\u1ec3m (1.575.000 \u0111\u1ed3ng), c\u00f2n 13.425.000 \u0111\u1ed3ng. Thu nh\u1eadp t\u00ednh thu\u1ebf = 13.425.000 \u2013 11.000.000 = 2.425.000 \u0111\u1ed3ng, thu\u1ebf 5% = 121.250 \u0111\u1ed3ng. Net th\u1ef1c nh\u1eadn kho\u1ea3ng 13.303.750 \u0111\u1ed3ng<\/strong>.<\/p>\n\n\n\n

2. C\u00f4ng ty tr\u1ea3 l\u01b0\u01a1ng Net c\u00f3 l\u1ee3i h\u01a1n Gross kh\u00f4ng?<\/em><\/strong><\/p>\n\n\n\n

Kh\u00f4ng h\u1eb3n. L\u01b0\u01a1ng Net c\u00f4ng ty ch\u1ecbu thu\u1ebf thay b\u1ea1n, nh\u01b0ng Gross quy \u0111\u1ed5i th\u01b0\u1eddng cao h\u01a1n v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn m\u1ee9c \u0111\u00f3ng BHXH. N\u1ebfu m\u1ee9c BHXH th\u1ea5p (\u0111\u00f3ng theo l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng), quy\u1ec1n l\u1ee3i d\u00e0i h\u1ea1n c\u1ee7a b\u1ea1n s\u1ebd b\u1ecb h\u1ea1n ch\u1ebf d\u00f9 l\u01b0\u01a1ng Net ng\u1eafn h\u1ea1n tr\u00f4ng c\u00f3 v\u1ebb h\u1ea5p d\u1eabn.<\/p>\n\n\n\n

3. C\u00f3 \u0111\u01b0\u1ee3c ph\u00e9p y\u00eau c\u1ea7u c\u00f4ng ty ghi r\u00f5 Gross hay Net trong h\u1ee3p \u0111\u1ed3ng kh\u00f4ng?<\/em><\/strong><\/p>\n\n\n\n

Ho\u00e0n to\u00e0n \u0111\u01b0\u1ee3c. B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ph\u1ea3i th\u1ec3 hi\u1ec7n r\u00f5 m\u1ee9c l\u01b0\u01a1ng, h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p. B\u1ea1n c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u ghi r\u00f5 l\u01b0\u01a1ng h\u1ee3p \u0111\u1ed3ng l\u00e0 Gross hay Net v\u00e0 m\u1ee9c BHXH \u0111\u00f3ng tr\u00ean c\u01a1 s\u1edf n\u00e0o.<\/p>\n\n\n\n

C\u00e2u h\u1ecfi n\u00ean deal l\u01b0\u01a1ng Gross hay Net<\/strong> kh\u00f4ng c\u00f3 \u0111\u00e1p \u00e1n duy nh\u1ea5t \u0111\u00fang cho m\u1ecdi ng\u01b0\u1eddi. V\u1edbi thu nh\u1eadp th\u1ea5p, Gross hay Net ch\u00eanh l\u1ec7ch kh\u00f4ng nhi\u1ec1u \u2014 nh\u01b0ng khi thu nh\u1eadp t\u0103ng, hi\u1ec3u r\u00f5 c\u1ea5u tr\u00fac l\u01b0\u01a1ng gi\u00fap b\u1ea1n tr\u00e1nh m\u1ea5t h\u00e0ng tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng. \u0110i\u1ec1u quan tr\u1ecdng nh\u1ea5t l\u00e0 lu\u00f4n \u0111\u1eb7t c\u00e2u h\u1ecfi c\u1ee5 th\u1ec3 v\u1edbi nh\u00e0 tuy\u1ec3n d\u1ee5ng, t\u1ef1 t\u00ednh to\u00e1n tr\u01b0\u1edbc khi ch\u1ea5p nh\u1eadn offer v\u00e0 m\u1ecdi th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c ghi r\u00f5 trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\n\n\n\n

Minh An<\/strong><\/p>\n\n\n\n

N\u1ed9i dung trong b\u00e0i mang t\u00ednh tham kh\u1ea3o v\u00e0 \u0111\u1ecbnh h\u01b0\u1edbng t\u1ed5ng quan; c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p v\u00e0 thu nh\u1eadp th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y thu\u1ed9c v\u00e0o n\u0103ng l\u1ef1c, kinh nghi\u1ec7m, v\u1ecb tr\u00ed, doanh nghi\u1ec7p v\u00e0 th\u1eddi \u0111i\u1ec3m th\u1ecb tr\u01b0\u1eddng.<\/em><\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng Vi\u1ec7t Nam t\u1ed3n t\u1ea1i song song hai h\u00ecnh th\u1ee9c th\u1ecfa thu\u1eadn l\u01b0\u01a1ng: Gross v\u00e0 Net. Nhi\u1ec1u \u1ee9ng vi\u00ean ch\u1ea5p nh\u1eadn offer …<\/p>\n","protected":false},"author":58,"featured_media":3196,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-3167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bi-quyet-luong"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/posts\/3167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/comments?post=3167"}],"version-history":[{"count":1,"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/posts\/3167\/revisions"}],"predecessor-version":[{"id":3199,"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/posts\/3167\/revisions\/3199"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/media\/3196"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/media?parent=3167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/categories?post=3167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-luong\/wp-json\/wp\/v2\/tags?post=3167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}