{"id":25042,"date":"2026-07-08T13:24:21","date_gmt":"2026-07-08T06:24:21","guid":{"rendered":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/?p=25042"},"modified":"2026-07-08T17:13:30","modified_gmt":"2026-07-08T10:13:30","slug":"lam-viec-ngay-le-tet-luong-tinh-the-nao","status":"publish","type":"post","link":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/luat-lao-dong\/lam-viec-ngay-le-tet-luong-tinh-the-nao","title":{"rendered":"L\u00e0m Vi\u1ec7c Ng\u00e0y L\u1ec5 T\u1ebft L\u01b0\u01a1ng T\u00ednh Th\u1ebf N\u00e0o? C\u00e1ch T\u00ednh Chi Ti\u1ebft Theo \u0110i\u1ec1u 98"},"content":{"rendered":"<p>M\u1ed7i d\u1ecbp T\u1ebft hay l\u1ec5 30\/4, nhi\u1ec1u ng\u01b0\u1eddi ch\u1ecdn \u1edf l\u1ea1i nh\u00e0 m\u00e1y, qu\u00e1n \u0103n \u0111\u1ec3 nh\u1eadn ti\u1ec1n c\u00f4ng nh\u00e2n ba, nh\u00e2n b\u1ed1n. V\u1eady <strong>l\u00e0m vi\u1ec7c ng\u00e0y l\u1ec5 t\u1ebft l\u01b0\u01a1ng t\u00ednh th\u1ebf n\u00e0o<\/strong> theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh? B\u00e0i vi\u1ebft gi\u1ea3i th\u00edch m\u1ee9c \u00edt nh\u1ea5t 300% t\u1ea1i \u0110i\u1ec1u 98 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, c\u00e1ch c\u1ed9ng l\u01b0\u01a1ng l\u00e0m \u0111\u00eam v\u00e0 v\u00ed d\u1ee5 b\u1eb1ng s\u1ed1 \u0111\u1ec3 ki\u1ec3m tra phi\u1ebfu l\u01b0\u01a1ng.<\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" src=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2026\/07\/08132411\/lam-viec-ngay-le-tet-luong-tinh-the-nao.png\" alt=\"L\u00e0m vi\u1ec7c ng\u00e0y l\u1ec5 t\u1ebft l\u01b0\u01a1ng t\u00ednh th\u1ebf n\u00e0o\" style=\"max-width:100%;height:auto;\" \/><\/p>\n<div style=\"background:#e3f2fd;border-left:4px solid #1565c0;padding:15px 20px;margin:20px 0;border-radius:4px\">\n<p><strong>T\u00f3m t\u1eaft nhanh:<\/strong><\/p>\n<p>\u2013 L\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5, t\u1ebft \u0111\u01b0\u1ee3c tr\u1ea3 \u00edt nh\u1ea5t 300% l\u01b0\u01a1ng, ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y.<\/p>\n<p>\u2013 C\u1ed9ng c\u1ea3 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y ngh\u1ec9 l\u1ec5 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, t\u1ed5ng th\u1ef1c nh\u1eadn t\u1ed1i thi\u1ec3u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 400% so v\u1edbi ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng.<\/p>\n<p>\u2013 L\u00e0m v\u00e0o ban \u0111\u00eam c\u1ee7a ng\u00e0y l\u1ec5 c\u00f2n \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam ph\u1ee5 c\u1ea5p \u0111\u00eam v\u00e0 ti\u1ec1n l\u00e0m th\u00eam ban \u0111\u00eam theo kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 98.<\/p>\n<p>\u2013 Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 ho\u1eb7c quy ch\u1ebf doanh nghi\u1ec7p c\u00f3 th\u1ec3 quy \u0111\u1ecbnh m\u1ee9c tr\u1ea3 th\u01b0\u1edfng v\u01b0\u1ee3t s\u00e0n lu\u1eadt \u0111\u1ecbnh.<\/p>\n<\/div>\n<h2>1. \u0110i\u1ec1u 98 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh g\u00ec v\u1ec1 l\u01b0\u01a1ng ng\u00e0y l\u1ec5, t\u1ebft?<\/h2>\n<p>\u0110i\u1ec1u 98 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 (s\u1ed1 45\/2019\/QH14) \u0111\u1eb7t ra ba m\u1ee9c s\u00e0n cho ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd (overtime pay): \u00edt nh\u1ea5t 150% khi l\u00e0m th\u00eam v\u00e0o ng\u00e0y th\u01b0\u1eddng, \u00edt nh\u1ea5t 200% v\u00e0o ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n, v\u00e0 \u00edt nh\u1ea5t 300% v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft ho\u1eb7c ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng. M\u1ee9c ph\u1ea7n tr\u0103m n\u00e0y t\u00ednh tr\u00ean \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c tr\u1ea3 theo c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m, \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 55 \u0111\u1ebfn \u0110i\u1ec1u 57 Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP.<\/p>\n<blockquote>\n<p><em>Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y ngh\u1ec9 l\u1ec5, t\u1ebft \u0111\u01b0\u1ee3c tr\u1ea3 \u00edt nh\u1ea5t b\u1eb1ng 300% ti\u1ec1n l\u01b0\u01a1ng, ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5 \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y \u2014 \u0111i\u1ec3m c kho\u1ea3n 1 \u0110i\u1ec1u 98 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019.<\/em><\/p>\n<\/blockquote>\n<p>C\u1ee5m t\u1eeb &#8220;ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5&#8221; ch\u00ednh l\u00e0 ngu\u1ed3n g\u1ed1c c\u1ee7a tranh lu\u1eadn 300% hay 400%. Ng\u01b0\u1eddi h\u01b0\u1edfng l\u01b0\u01a1ng th\u00e1ng ho\u1eb7c l\u01b0\u01a1ng ng\u00e0y v\u1ed1n \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 nguy\u00ean l\u01b0\u01a1ng cho ng\u00e0y ngh\u1ec9 l\u1ec5 d\u00f9 kh\u00f4ng \u0111i l\u00e0m, theo \u0110i\u1ec1u 112. Khi h\u1ecd \u0111i l\u00e0m v\u00e0o \u0111\u00fang ng\u00e0y \u0111\u00f3, kho\u1ea3n 300% \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam b\u00ean c\u1ea1nh ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5 s\u1eb5n c\u00f3, n\u00ean t\u1ed5ng th\u1ef1c nh\u1eadn t\u1ed1i thi\u1ec3u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 400% ti\u1ec1n l\u01b0\u01a1ng m\u1ed9t ng\u00e0y b\u00ecnh th\u01b0\u1eddng. C\u1ea7n nh\u1ea5n m\u1ea1nh \u0111\u00e2y l\u00e0 m\u1ee9c s\u00e0n: doanh nghi\u1ec7p tr\u1ea3 th\u1ea5p h\u01a1n l\u00e0 vi ph\u1ea1m, c\u00f2n tr\u1ea3 v\u01b0\u1ee3t l\u00ean th\u00ec ph\u00e1p lu\u1eadt khuy\u1ebfn kh\u00edch.<\/p>\n<h2>2. Nh\u1eefng ng\u00e0y l\u1ec5, t\u1ebft n\u00e0o \u0111\u01b0\u1ee3c ngh\u1ec9 h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng?<\/h2>\n<p>\u0110i\u1ec1u 112 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 li\u1ec7t k\u00ea c\u00e1c d\u1ecbp ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ngh\u1ec9 l\u00e0m vi\u1ec7c v\u00e0 h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng, t\u1ed5ng c\u1ed9ng 11 ng\u00e0y m\u1ed7i n\u0103m.<\/p>\n<p>\u2013 T\u1ebft D\u01b0\u01a1ng l\u1ecbch \u0111\u01b0\u1ee3c ngh\u1ec9 1 ng\u00e0y, v\u00e0o ng\u00e0y 1 th\u00e1ng 1 d\u01b0\u01a1ng l\u1ecbch h\u1eb1ng n\u0103m.<\/p>\n<p>\u2013 T\u1ebft \u00c2m l\u1ecbch \u0111\u01b0\u1ee3c ngh\u1ec9 5 ng\u00e0y, th\u1eddi \u0111i\u1ec3m c\u1ee5 th\u1ec3 do Th\u1ee7 t\u01b0\u1edbng Ch\u00ednh ph\u1ee7 quy\u1ebft \u0111\u1ecbnh h\u1eb1ng n\u0103m.<\/p>\n<p>\u2013 Ng\u00e0y Chi\u1ebfn th\u1eafng 30 th\u00e1ng 4 d\u01b0\u01a1ng l\u1ecbch v\u00e0 Ng\u00e0y Qu\u1ed1c t\u1ebf lao \u0111\u1ed9ng 1 th\u00e1ng 5 \u0111\u01b0\u1ee3c ngh\u1ec9 m\u1ed7i d\u1ecbp 1 ng\u00e0y.<\/p>\n<p>\u2013 Ng\u00e0y Qu\u1ed1c kh\u00e1nh \u0111\u01b0\u1ee3c ngh\u1ec9 2 ng\u00e0y, g\u1ed3m ng\u00e0y 2 th\u00e1ng 9 d\u01b0\u01a1ng l\u1ecbch v\u00e0 1 ng\u00e0y li\u1ec1n k\u1ec1 tr\u01b0\u1edbc ho\u1eb7c sau.<\/p>\n<p>\u2013 Ng\u00e0y Gi\u1ed7 T\u1ed5 H\u00f9ng V\u01b0\u01a1ng \u0111\u01b0\u1ee3c ngh\u1ec9 1 ng\u00e0y, v\u00e0o ng\u00e0y 10 th\u00e1ng 3 \u00e2m l\u1ecbch.<\/p>\n<p>Ri\u00eang ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam c\u00f2n \u0111\u01b0\u1ee3c ngh\u1ec9 th\u00eam 1 ng\u00e0y T\u1ebft c\u1ed5 truy\u1ec1n v\u00e0 1 ng\u00e0y Qu\u1ed1c kh\u00e1nh c\u1ee7a n\u01b0\u1edbc h\u1ecd. N\u1ebfu ng\u00e0y l\u1ec5 tr\u00f9ng ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c k\u1ebf ti\u1ebfp.<\/p>\n<p>Nh\u00f3m nh\u00e2n s\u1ef1 tr\u1ef1c l\u1ec5 \u0111\u00f4ng \u0111\u1ea3o nh\u1ea5t thu\u1ed9c kh\u1ed1i d\u1ecbch v\u1ee5, s\u1ea3n xu\u1ea5t v\u00e0 v\u1eadn h\u00e0nh. Theo d\u1eef li\u1ec7u tuy\u1ec3n d\u1ee5ng tr\u00ean CareerLink (th\u00e1ng 7\/2026), nh\u00f3m lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng \u2014 l\u1ef1c l\u01b0\u1ee3ng th\u01b0\u1eddng nh\u1eadn ca tr\u1ef1c d\u1ecbp l\u1ec5, t\u1ebft \u2014 \u0111ang c\u00f3 549 tin tuy\u1ec3n d\u1ee5ng tr\u00ean to\u00e0n qu\u1ed1c, v\u1edbi c\u00e1c ch\u1ee9c danh quen thu\u1ed9c nh\u01b0 t\u00e0i x\u1ebf, nh\u00e2n vi\u00ean pha ch\u1ebf (Barista) hay nh\u00e2n vi\u00ean ph\u1ee5c v\u1ee5 nh\u00e0 h\u00e0ng. B\u1ea1n c\u00f3 th\u1ec3 xem th\u00eam c\u00e1c v\u1ecb tr\u00ed <a href=\"https:\/\/www.careerlink.vn\/viec-lam\/lao-dong-pho-thong\/20\" style=\"color:#1565c0;font-weight:600\">vi\u1ec7c l\u00e0m lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng<\/a> \u0111ang tuy\u1ec3n \u0111\u1ec3 n\u1eafm m\u1eb7t b\u1eb1ng thu nh\u1eadp v\u00e0 y\u00eau c\u1ea7u ca k\u00edp c\u1ee7a t\u1eebng n\u01a1i tr\u01b0\u1edbc khi nh\u1eadn vi\u1ec7c.<\/p>\n<p style=\"text-align:center\"><img decoding=\"async\" src=\"https:\/\/cl-wpml.careerlink.vn\/cam-nang-viec-lam\/wp-content\/uploads\/2026\/07\/08132415\/nvvp-643-tim-viec-lam-tet.png\" alt=\"L\u00e0m vi\u1ec7c ng\u00e0y l\u1ec5 t\u1ebft l\u01b0\u01a1ng t\u00ednh th\u1ebf n\u00e0o - minh hoa\" style=\"max-width:100%;height:auto;\" \/><\/p>\n<h2>3. C\u00e1ch t\u00ednh l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ng\u00e0y l\u1ec5, t\u1ebft k\u00e8m v\u00ed d\u1ee5 c\u1ee5 th\u1ec3<\/h2>\n<p>Mu\u1ed1n bi\u1ebft l\u00e0m vi\u1ec7c ng\u00e0y l\u1ec5 t\u1ebft l\u01b0\u01a1ng t\u00ednh th\u1ebf n\u00e0o cho \u0111\u00fang, b\u1ea1n ch\u1ec9 c\u1ea7n m\u1ed9t ph\u00e9p nh\u00e2n: l\u1ea5y ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng nh\u00e2n v\u1edbi m\u1ee9c ph\u1ea7n tr\u0103m lu\u1eadt \u0111\u1ecbnh v\u00e0 s\u1ed1 gi\u1edd l\u00e0m th\u00eam. Ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y tri\u1ec3n khai t\u1eebng b\u01b0\u1edbc b\u1eb1ng con s\u1ed1 c\u1ee5 th\u1ec3 \u0111\u1ec3 b\u1ea1n d\u1ec5 \u0111\u1ed1i chi\u1ebfu v\u1edbi phi\u1ebfu l\u01b0\u01a1ng c\u1ee7a m\u00ecnh.<\/p>\n<h3>3.1 C\u00f4ng th\u1ee9c theo Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP<\/h3>\n<p>\u0110i\u1ec1u 55 Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP h\u01b0\u1edbng d\u1eabn: ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd b\u1eb1ng ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 c\u1ee7a c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m v\u00e0o ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, nh\u00e2n v\u1edbi m\u1ee9c \u00edt nh\u1ea5t 150%, 200% ho\u1eb7c 300% t\u00f9y lo\u1ea1i ng\u00e0y, nh\u00e2n v\u1edbi s\u1ed1 gi\u1edd l\u00e0m th\u00eam. Ti\u1ec1n l\u01b0\u01a1ng gi\u1edd th\u1ef1c tr\u1ea3 kh\u00f4ng g\u1ed3m l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd tr\u01b0\u1edbc \u0111\u00f3, ti\u1ec1n th\u01b0\u1edfng, ti\u1ec1n \u0103n gi\u1eefa ca v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00f4ng li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c. V\u1edbi ng\u01b0\u1eddi h\u01b0\u1edfng l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m, \u0111\u01a1n gi\u00e1 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c nh\u00e2n theo t\u1ef7 l\u1ec7 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<h3>3.2 B\u1ea3ng v\u00ed d\u1ee5 v\u1edbi m\u1ee9c l\u01b0\u01a1ng 7,8 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng<\/h3>\n<p>Gi\u1ea3 s\u1eed m\u1ed9t nh\u00e2n vi\u00ean kho c\u00f3 l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng 7.800.000 \u0111\u1ed3ng m\u1ed7i th\u00e1ng, l\u00e0m 26 ng\u00e0y c\u00f4ng, m\u1ed7i ng\u00e0y 8 gi\u1edd. L\u01b0\u01a1ng m\u1ed9t ng\u00e0y l\u00e0 300.000 \u0111\u1ed3ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 37.500 \u0111\u1ed3ng m\u1ed7i gi\u1edd. B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u00ednh ti\u1ec1n cho m\u1ed9t ca 8 gi\u1edd trong t\u1eebng t\u00ecnh hu\u1ed1ng.<\/p>\n<table class=\"table table-bordered table-striped\" style=\"width:100%;border-collapse:collapse;margin:20px 0\">\n<thead>\n<tr>\n<th style=\"background:#1565c0;color:#fff;padding:10px;border:1px solid #ddd\">T\u00ecnh hu\u1ed1ng l\u00e0m vi\u1ec7c<\/th>\n<th style=\"background:#1565c0;color:#fff;padding:10px;border:1px solid #ddd\">M\u1ee9c s\u00e0n theo lu\u1eadt<\/th>\n<th style=\"background:#1565c0;color:#fff;padding:10px;border:1px solid #ddd\">Ti\u1ec1n c\u00f4ng ca 8 gi\u1edd<\/th>\n<th style=\"background:#1565c0;color:#fff;padding:10px;border:1px solid #ddd\">T\u1ed5ng th\u1ef1c nh\u1eadn (g\u1ed3m l\u01b0\u01a1ng ng\u00e0y l\u1ec5)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"padding:10px;border:1px solid #ddd\">L\u00e0m th\u00eam v\u00e0o ng\u00e0y th\u01b0\u1eddng<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">\u00cdt nh\u1ea5t 150%<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">450.000 \u0111\u1ed3ng<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">450.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td style=\"padding:10px;border:1px solid #ddd\">L\u00e0m th\u00eam v\u00e0o ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">\u00cdt nh\u1ea5t 200%<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">600.000 \u0111\u1ed3ng<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">600.000 \u0111\u1ed3ng<\/td>\n<\/tr>\n<tr>\n<td style=\"padding:10px;border:1px solid #ddd\">L\u00e0m ban ng\u00e0y c\u1ee7a ng\u00e0y l\u1ec5, t\u1ebft<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">\u00cdt nh\u1ea5t 300% (ch\u01b0a k\u1ec3 l\u01b0\u01a1ng ng\u00e0y l\u1ec5)<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">900.000 \u0111\u1ed3ng<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">1.200.000 \u0111\u1ed3ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 400%)<\/td>\n<\/tr>\n<tr style=\"background:#f0f7ff\">\n<td style=\"padding:10px;border:1px solid #ddd\">L\u00e0m ban \u0111\u00eam c\u1ee7a ng\u00e0y l\u1ec5, t\u1ebft<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">\u00cdt nh\u1ea5t 390% (300% + 30% + 20% x 300%)<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">1.170.000 \u0111\u1ed3ng<\/td>\n<td style=\"padding:10px;border:1px solid #ddd\">1.470.000 \u0111\u1ed3ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 490%)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Con s\u1ed1 1.200.000 \u0111\u1ed3ng cho m\u1ed9t ca l\u1ec5 ban ng\u00e0y \u2014 g\u1ea5p b\u1ed1n l\u1ea7n ng\u00e0y th\u01b0\u1eddng \u2014 gi\u1ea3i th\u00edch v\u00ec sao nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng k\u00fd tr\u1ef1c T\u1ebft. L\u01b0u \u00fd c\u00e1c m\u1ee9c tr\u00ean l\u00e0 t\u1ed1i thi\u1ec3u; doanh nghi\u1ec7p c\u00f3 ch\u00ednh s\u00e1ch t\u1ed1t s\u1ebd tr\u1ea3 k\u00e8m th\u01b0\u1edfng l\u1ec5 ho\u1eb7c h\u1ed7 tr\u1ee3 \u0111i l\u1ea1i ri\u00eang.<\/p>\n<h3>3.3 L\u00e0m ban \u0111\u00eam ng\u00e0y l\u1ec5 \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam bao nhi\u00eau?<\/h3>\n<p>Gi\u1edd l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u1eeb 22 gi\u1edd \u0111\u1ebfn 6 gi\u1edd s\u00e1ng h\u00f4m sau theo \u0110i\u1ec1u 106. Kho\u1ea3n 2 \u0110i\u1ec1u 98 quy \u0111\u1ecbnh ng\u01b0\u1eddi l\u00e0m vi\u1ec7c ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 th\u00eam \u00edt nh\u1ea5t 30% ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng. Kho\u1ea3n 3 b\u1ed5 sung: n\u1ebfu l\u00e0m th\u00eam gi\u1edd v\u00e0o ban \u0111\u00eam, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f2n \u0111\u01b0\u1ee3c c\u1ed9ng th\u00eam 20% ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 c\u1ee7a ng\u00e0y t\u01b0\u01a1ng \u1ee9ng \u2014 ng\u00e0y th\u01b0\u1eddng, ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n ho\u1eb7c ng\u00e0y l\u1ec5. Gh\u00e9p c\u00e1c c\u1ea5u ph\u1ea7n cho ca \u0111\u00eam ng\u00e0y l\u1ec5: 300% c\u1ed9ng 30% c\u1ed9ng 20% nh\u00e2n 300% b\u1eb1ng 390%, ch\u01b0a k\u1ec3 ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng. V\u00ec v\u1eady t\u1ed5ng th\u1ef1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi h\u01b0\u1edfng l\u01b0\u01a1ng th\u00e1ng cho ca \u0111\u00eam ng\u00e0y l\u1ec5 t\u1ed1i thi\u1ec3u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 490% ng\u00e0y th\u01b0\u1eddng, \u0111\u00fang nh\u01b0 b\u1ea3ng v\u00ed d\u1ee5 \u1edf tr\u00ean.<\/p>\n<div style=\"background:#fff3e0;border-left:4px solid #ff9800;padding:15px 20px;margin:20px 0;border-radius:4px\">\n<p><strong>L\u01b0u \u00fd ph\u00e1p l\u00fd:<\/strong><\/p>\n<p>\u2013 L\u00e0m th\u00eam gi\u1edd ng\u00e0y l\u1ec5 ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng \u00fd, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t v\u1ec1 qu\u1ed1c ph\u00f2ng, thi\u00ean tai n\u00eau t\u1ea1i \u0110i\u1ec1u 108.<\/p>\n<p>\u2013 T\u1ed5ng th\u1eddi gian l\u00e0m th\u00eam kh\u00f4ng qu\u00e1 40 gi\u1edd m\u1ed7i th\u00e1ng v\u00e0 200 gi\u1edd m\u1ed7i n\u0103m; m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1 \u0111\u01b0\u1ee3c t\u1ed1i \u0111a 300 gi\u1edd theo \u0110i\u1ec1u 107.<\/p>\n<p>\u2013 C\u00e1c m\u1ee9c 300% hay 390% l\u00e0 s\u00e0n t\u1ed1i thi\u1ec3u \u00e1p d\u1ee5ng chung; m\u1ee9c tr\u1ea3 th\u1ef1c t\u1ebf c\u00f2n ph\u1ee5 thu\u1ed9c th\u1ecfa \u01b0\u1edbc v\u00e0 quy ch\u1ebf l\u01b0\u01a1ng c\u1ee7a t\u1eebng doanh nghi\u1ec7p.<\/p>\n<\/div>\n<h2>4. Ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5 c\u00f3 b\u1ecb t\u00ednh thu\u1ebf v\u00e0 th\u1ecfa \u01b0\u1edbc c\u00f3 th\u1ec3 cao h\u01a1n kh\u00f4ng?<\/h2>\n<p>M\u1ed9t quy\u1ec1n l\u1ee3i \u00edt ng\u01b0\u1eddi \u0111\u1ec3 \u00fd: ph\u1ea7n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m ng\u00e0y l\u1ec5, l\u00e0m ban \u0111\u00eam \u0111\u01b0\u1ee3c tr\u1ea3 cao h\u01a1n so v\u1edbi ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng thu\u1ed9c di\u1ec7n mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, theo \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC. Ngh\u0129a l\u00e0 trong ca l\u1ec5 tr\u1ecb gi\u00e1 1.200.000 \u0111\u1ed3ng \u1edf v\u00ed d\u1ee5 tr\u00ean, ph\u1ea7n ch\u00eanh l\u1ec7ch 900.000 \u0111\u1ed3ng so v\u1edbi c\u00f4ng ng\u00e0y th\u01b0\u1eddng kh\u00f4ng b\u1ecb t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf. C\u00e1ch k\u00ea khai v\u00e0 ch\u1ee9ng t\u1eeb c\u1ea7n thi\u1ebft \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch k\u1ef9 trong b\u00e0i <a href=\"https:\/\/www.careerlink.vn\/cam-nang-luong\/tien-tang-ca-co-tinh-thue-tncn-khong\" style=\"color:#1565c0;font-weight:600\">ti\u1ec1n t\u0103ng ca c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng<\/a>, b\u1ea1n n\u00ean \u0111\u1ecdc k\u00e8m \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu b\u1ea3ng l\u01b0\u01a1ng cu\u1ed1i n\u0103m.<\/p>\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 (Collective Bargaining Agreement) t\u1ea1i nhi\u1ec1u doanh nghi\u1ec7p quy \u0111\u1ecbnh m\u1ee9c tr\u1ea3 ca l\u1ec5 v\u01b0\u1ee3t s\u00e0n lu\u1eadt, ch\u1eb3ng h\u1ea1n c\u1ed9ng th\u00eam th\u01b0\u1edfng tr\u1ef1c T\u1ebft theo ng\u00e0y ho\u1eb7c h\u1ec7 s\u1ed1 ri\u00eang cho ca \u0111\u00eam. Khi k\u00fd h\u1ee3p \u0111\u1ed3ng, b\u1ea1n n\u00ean h\u1ecfi r\u00f5 quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng ng\u00e0y l\u1ec5, v\u00ec m\u1ee9c h\u01b0\u1edfng th\u1ef1c t\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau \u0111\u00e1ng k\u1ec3 gi\u1eefa c\u00e1c c\u00f4ng ty c\u00f9ng ng\u00e0nh.<\/p>\n<div style=\"background:#e8f5e9;border-left:4px solid #4caf50;padding:15px 20px;margin:20px 0;border-radius:4px\">\n<p><strong>L\u1eddi khuy\u00ean:<\/strong><\/p>\n<p>\u2013 Ch\u1ee5p l\u1ea1i l\u1ecbch ph\u00e2n ca v\u00e0 b\u1ea3ng ch\u1ea5m c\u00f4ng d\u1ecbp l\u1ec5 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi phi\u1ebfu l\u01b0\u01a1ng c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp.<\/p>\n<p>\u2013 T\u1ef1 t\u00ednh tr\u01b0\u1edbc s\u1ed1 ti\u1ec1n theo c\u00f4ng th\u1ee9c 300% ho\u1eb7c 390% r\u1ed3i so v\u1edbi s\u1ed1 th\u1ef1c nh\u1eadn, ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch th\u00ec h\u1ecfi ngay b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1.<\/p>\n<p>\u2013 Tham kh\u1ea3o th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 ho\u1eb7c h\u1ecfi c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf v\u1ec1 m\u1ee9c tr\u1ea3 ca l\u1ec5 tr\u01b0\u1edbc khi \u0111\u0103ng k\u00fd tr\u1ef1c.<\/p>\n<\/div>\n<h2>5. Ai th\u01b0\u1eddng l\u00e0m vi\u1ec7c d\u1ecbp l\u1ec5, t\u1ebft v\u00e0 thu nh\u1eadp nh\u00f3m n\u00e0y ra sao?<\/h2>\n<p>Nh\u00e0 h\u00e0ng, kh\u00e1ch s\u1ea1n, kho v\u1eadn, b\u00e1n l\u1ebb v\u00e0 c\u00e1c nh\u00e0 m\u00e1y ch\u1ea1y \u0111\u01a1n xuy\u00ean l\u1ec5 l\u00e0 nh\u1eefng n\u01a1i c\u1ea7n ng\u01b0\u1eddi tr\u1ef1c nhi\u1ec1u nh\u1ea5t, v\u00e0 ph\u1ea7n l\u1edbn nh\u00e2n l\u1ef1c \u0111\u1ebfn t\u1eeb kh\u1ed1i lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng. Theo d\u1eef li\u1ec7u tuy\u1ec3n d\u1ee5ng tr\u00ean CareerLink (th\u00e1ng 7\/2026), d\u1ea3i l\u01b0\u01a1ng \u0111\u0103ng tuy\u1ec3n ph\u1ed5 bi\u1ebfn c\u1ee7a nh\u00f3m n\u00e0y t\u1eeb 6 \u0111\u1ebfn 12 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i th\u00e1ng, m\u1ed9t s\u1ed1 v\u1ecb tr\u00ed t\u00e0i x\u1ebf ho\u1eb7c k\u1ef9 thu\u1eadt v\u1eadn h\u00e0nh \u0111\u0103ng m\u1ee9c 14 \u0111\u1ebfn 18 tri\u1ec7u \u0111\u1ed3ng. C\u0169ng theo d\u1eef li\u1ec7u tr\u00ean, tin tuy\u1ec3n t\u1eadp trung t\u1ea1i TP.HCM, \u0110\u00e0 N\u1eb5ng, H\u1ea3i Ph\u00f2ng, B\u00ecnh D\u01b0\u01a1ng, H\u00e0 N\u1ed9i v\u00e0 C\u1ea7n Th\u01a1 \u2014 c\u00e1c \u0111\u00f4 th\u1ecb c\u00f3 ng\u00e0nh d\u1ecbch v\u1ee5 ho\u1ea1t \u0111\u1ed9ng g\u1ea7n nh\u01b0 kh\u00f4ng ngh\u1ec9 l\u1ec5. V\u1edbi m\u1eb7t b\u1eb1ng thu nh\u1eadp \u0111\u00f3, kho\u1ea3n 400% cho m\u1ed9t ca l\u1ec5 t\u1ea1o kh\u00e1c bi\u1ec7t r\u00f5 trong th\u00e1ng c\u00f3 k\u1ef3 ngh\u1ec9 d\u00e0i, v\u00e0 l\u00e0 l\u00fd do nhi\u1ec1u ng\u01b0\u1eddi ch\u1ee7 \u0111\u1ed9ng \u0111\u1ed5i ca \u0111\u1ec3 l\u00e0m d\u1ecbp T\u1ebft. \u0110i\u1ec1u quan tr\u1ecdng l\u00e0 n\u1eafm lu\u1eadt \u0111\u1ec3 nh\u1eadn \u0111\u00fang s\u1ed1 ti\u1ec1n cho c\u00f4ng s\u1ee9c \u0111\u00e3 b\u1ecf ra.<\/p>\n<h2>6. C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\n<p><strong><em>1. L\u00e0m ng\u00e0y l\u1ec5 nh\u1eadn 300% hay 400% l\u01b0\u01a1ng?<\/em><\/strong><\/p>\n<p>M\u1ee9c 300% l\u00e0 ti\u1ec1n l\u00e0m th\u00eam gi\u1edd, ch\u01b0a g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng. Ng\u01b0\u1eddi h\u01b0\u1edfng l\u01b0\u01a1ng th\u00e1ng ho\u1eb7c l\u01b0\u01a1ng ng\u00e0y \u0111i l\u00e0m ng\u00e0y l\u1ec5 nh\u1eadn t\u1ed5ng t\u1ed1i thi\u1ec3u t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 400% ng\u00e0y th\u01b0\u1eddng.<\/p>\n<p><strong><em>2. C\u00f4ng ty y\u00eau c\u1ea7u \u0111i l\u00e0m ng\u00e0y T\u1ebft, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n t\u1eeb ch\u1ed1i kh\u00f4ng?<\/em><\/strong><\/p>\n<p>C\u00f3. Theo \u0110i\u1ec1u 107, l\u00e0m th\u00eam gi\u1edd ph\u1ea3i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng \u00fd, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t t\u1ea1i \u0110i\u1ec1u 108 nh\u01b0 th\u1ef1c hi\u1ec7n l\u1ec7nh \u0111\u1ed9ng vi\u00ean ho\u1eb7c ph\u00f2ng ch\u1ed1ng thi\u00ean tai, d\u1ecbch b\u1ec7nh.<\/p>\n<p><strong><em>3. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m ng\u00e0y l\u1ec5 c\u00f3 b\u1ecb tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/em><\/strong><\/p>\n<p>Ph\u1ea7n tr\u1ea3 cao h\u01a1n so v\u1edbi \u0111\u01a1n gi\u00e1 ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng \u0111\u01b0\u1ee3c mi\u1ec5n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC; ph\u1ea7n b\u1eb1ng \u0111\u01a1n gi\u00e1 ng\u00e0y th\u01b0\u1eddng v\u1eabn t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n<p>Tr\u01b0\u1edbc m\u1ed7i ca tr\u1ef1c d\u1ecbp l\u1ec5, n\u1eafm r\u00f5 <strong>l\u00e0m vi\u1ec7c ng\u00e0y l\u1ec5 t\u1ebft l\u01b0\u01a1ng t\u00ednh th\u1ebf n\u00e0o<\/strong> gi\u00fap b\u1ea1n t\u00ednh \u0111\u00fang s\u1ed1 ti\u1ec1n c\u1ee7a m\u00ecnh. M\u1ee9c 300% t\u1ea1i \u0110i\u1ec1u 98 ch\u1ec9 l\u00e0 s\u00e0n t\u1ed1i thi\u1ec3u; c\u1ed9ng l\u01b0\u01a1ng ng\u00e0y l\u1ec5 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p \u0111\u00eam, t\u1ed5ng th\u1ef1c nh\u1eadn c\u00f3 th\u1ec3 \u0111\u1ea1t 400% \u0111\u1ebfn 490% ng\u00e0y th\u01b0\u1eddng. H\u00e3y \u0111\u1ed1i chi\u1ebfu phi\u1ebfu l\u01b0\u01a1ng v\u1edbi th\u1ecfa \u01b0\u1edbc t\u1eadp th\u1ec3 v\u00e0 h\u1ecfi b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 khi th\u1ea5y ch\u00eanh l\u1ec7ch.<\/p>\n<p><em>N\u1ed9i dung trong b\u00e0i mang t\u00ednh tham kh\u1ea3o, kh\u00f4ng thay th\u1ebf t\u01b0 v\u1ea5n ph\u00e1p l\u00fd cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u00e0 m\u1ee9c l\u01b0\u01a1ng c\u00f3 th\u1ec3 thay \u0111\u1ed5i theo th\u1eddi \u0111i\u1ec3m; vui l\u00f2ng \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh ho\u1eb7c tham v\u1ea5n c\u01a1 quan qu\u1ea3n l\u00fd lao \u0111\u1ed9ng, chuy\u00ean gia tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/em><\/p>\n<p style=\"text-align:right\"><em>Minh An<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed7i d\u1ecbp T\u1ebft hay l\u1ec5 30\/4, nhi\u1ec1u ng\u01b0\u1eddi ch\u1ecdn \u1edf l\u1ea1i nh\u00e0 m\u00e1y, qu\u00e1n \u0103n \u0111\u1ec3 nh\u1eadn ti\u1ec1n c\u00f4ng nh\u00e2n ba, nh\u00e2n b\u1ed1n. V\u1eady l\u00e0m &#8230;<\/p>\n","protected":false},"author":58,"featured_media":25040,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[],"class_list":["post-25042","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-luat-lao-dong"],"_links":{"self":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/25042","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/comments?post=25042"}],"version-history":[{"count":1,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/25042\/revisions"}],"predecessor-version":[{"id":25043,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/posts\/25042\/revisions\/25043"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media\/25040"}],"wp:attachment":[{"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/media?parent=25042"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/categories?post=25042"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.careerlink.vn\/cam-nang-viec-lam\/wp-json\/wp\/v2\/tags?post=25042"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}