{"id":232492,"date":"2021-04-19T14:21:31","date_gmt":"2021-04-19T07:21:31","guid":{"rendered":"https:\/\/gtax.vn\/?p=232492"},"modified":"2025-03-26T16:52:09","modified_gmt":"2025-03-26T09:52:09","slug":"thang-bang-luong","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/thang-bang-luong\/","title":{"rendered":"Thang b\u1ea3ng l\u01b0\u01a1ng"},"content":{"rendered":"<p>Thang b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p t\u1eeb n\u0103m 2021 s\u1ebd \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ra sao? M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ec3 x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c n\u00e0o? <em>K\u1ebf to\u00e1n Gtax xin t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau:<\/em><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/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:\/\/gtax.vn\/english\/thang-bang-luong\/#Nguyen_tac_khi_xay_dung_thang_bang_luong\" >Nguy\u00ean t\u1eafc khi x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#Muc_luong_lam_co_so_de_xay_dung_thang_bang_luong\" >M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#He_thong_thang_bang_luong\" >H\u1ec7 th\u1ed1ng thang 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-4\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#Mau_thang_bang_luong_cong_ty_co_phan\" >M\u1eabu thang b\u1ea3ng l\u01b0\u01a1ng c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#Nhom_chuc_danh_vi_tri_cong_viec\" >Nh\u00f3m ch\u1ee9c danh, v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#Muc_phat_khong_dang_ky_thang_bang_luong\" >M\u1ee9c ph\u1ea1t kh\u00f4ng \u0111\u0103ng k\u00fd thang 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-7\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#1_Phat_canh_cao_den_1_trieu_dong\" >1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ebfn 1 tri\u1ec7u \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#2_Phat_tu_2_trieu_den_5_trieu_dong\" >2. Ph\u1ea1t t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#3_Phat_tien_nguoi_su_dung_lao_dong\" >3. Ph\u1ea1t ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#Mau_thang_bang_luong_cong_ty_co_phan-2\" >M\u1eabu thang b\u1ea3ng l\u01b0\u01a1ng c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#Nhung_thac_mac_thuong_gap_khi_xay_dung_thang_bang_luong\" >Nh\u1eefng th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p khi x\u00e2y d\u1ee5ng thang 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-12\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#Dieu_chinh_thang_bang_luong_khi_luong_toi_thieu_vung_thay_doi\" >\u0110i\u1ec1u ch\u1ec9nh thang b\u1ea3ng l\u01b0\u01a1ng khi l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng thay \u0111\u1ed5i?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#Khoang_cach_giua_hai_bac_luong_lien_ke\" >Kho\u1ea3ng c\u00e1ch gi\u1eefa hai b\u1eadc l\u01b0\u01a1ng li\u1ec1n k\u1ec1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/thang-bang-luong\/#Thang_bang_luong_co_bat_buoc_khong\" >Thang b\u1ea3ng l\u01b0\u01a1ng c\u00f3 b\u1eaft bu\u1ed9c kh\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:\/\/gtax.vn\/english\/thang-bang-luong\/#Mau_thang_bang_luong_cua_cong_ty_tnhh\" >M\u1eabu thang b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a c\u00f4ng ty tnhh<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_khi_xay_dung_thang_bang_luong\"><\/span><span id=\"Nguyen_tac_khi_xay_dung_thang_luong_bang_luong_2021\">Nguy\u00ean<\/span><span id=\"Nguyen_tac_khi_xay_dung_thang_luong_bang_luong_2021\"> t\u1eafc khi x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><em>Theo B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng 2012 c\u0169<\/em><strong>:<\/strong> t\u1ea1i \u0111i\u1ec1u 93 quy \u0111\u1ecbnh ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u0103ng k\u00fd thang, b\u1ea3ng l\u01b0\u01a1ng v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 lao \u0111\u1ed9ng c\u1ea5p huy\u1ec7n n\u01a1i \u0111\u1eb7t c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c c\u00f4ng khai t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c.<\/li>\n<li><em>Theo B\u1ed9 Lu\u1eadt lao \u0111\u1ed9ng 2019<\/em> (\u00e1p d\u1ee5ng t\u1eeb 1\/1\/2021): th\u00ec\n<ul>\n<li>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 tuy\u1ec3n d\u1ee5ng, s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, th\u1ecfa thu\u1eadn m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<li>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf \u0111\u1ed1i v\u1edbi n\u01a1i c\u00f3 t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf khi x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng.<\/li>\n<li>Thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 m\u1ee9c lao \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 c\u00f4ng khai t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_232499\" aria-describedby=\"caption-attachment-232499\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-232499 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/bhyt-bhxh-toi-thieu-vung-luong-co-so-2.jpg\" alt=\"thang b\u1ea3ng l\u01b0\u01a1ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng\" width=\"680\" height=\"357\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/bhyt-bhxh-toi-thieu-vung-luong-co-so-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/bhyt-bhxh-toi-thieu-vung-luong-co-so-2-300x158.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232499\" class=\"wp-caption-text\"><em>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 tuy\u1ec3n d\u1ee5ng,&#8230;<\/em><\/figcaption><\/figure>\n<p><em>Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> GTax s\u1ebd gi\u00fap b\u1ea1n gi\u1ea3i quy\u1ebft c\u00e1c lo l\u1eafng v\u1ec1 nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n.\u200b<br \/>\n<\/em><\/p>\n<p><strong>==&gt; Nh\u01b0 v\u1eady,<\/strong> <em>k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2021 Doanh nghi\u1ec7p <span style=\"text-decoration: underline;\"><strong>kh\u00f4ng c\u00f2n<\/strong><\/span> ph\u1ea3i \u0111\u0103ng k\u00fd<strong> thang b\u1ea3ng l\u01b0\u01a1ng<\/strong> v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, tuy nhi\u00ean <strong>v\u1eabn ph\u1ea3i x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng<\/strong> v\u00e0 ni\u00eam y\u1ebft t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c.<\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_luong_lam_co_so_de_xay_dung_thang_bang_luong\"><\/span><span id=\"Muc_luong_toi_thieu_vung_lam_co_so_de_xay_dung_thang_bang_luong_2021\">M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u l\u00e0 m\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t \u0111\u01b0\u1ee3c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m c\u00f4ng vi\u1ec7c gi\u1ea3n \u0111\u01a1n nh\u1ea5t trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/p>\n<p><em><strong>T\u1eeb 01\/01\/2021<\/strong>, m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 90\/2019\/N\u0110-CP sau \u0111\u00e2y:thang<\/em><\/p>\n<table style=\"width: 76.27009839212863%; height: 255px;\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr style=\"height: 50px;\">\n<td style=\"height: 50px;\">\n<p align=\"center\"><span style=\"color: #0000ff;\"><strong>M\u1ee9c l\u01b0\u01a1ng<\/strong><\/span><\/p>\n<\/td>\n<td style=\"height: 50px;\">\n<p align=\"center\"><span style=\"color: #0000ff;\"><strong>\u0110\u1ecba b\u00e0n \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"height: 50px;\">\n<p align=\"center\"><strong>4.420.000<\/strong> \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<\/td>\n<td style=\"height: 50px;\">\n<p align=\"center\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n thu\u1ed9c v\u00f9ng I<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"height: 50px;\">\n<p align=\"center\"><strong>3.920.000<\/strong> \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<\/td>\n<td style=\"height: 50px;\">\n<p align=\"center\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n thu\u1ed9c v\u00f9ng II<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"height: 50px;\">\n<p align=\"center\"><strong>3.430.000<\/strong> \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<\/td>\n<td style=\"height: 50px;\">\n<p align=\"center\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n thu\u1ed9c v\u00f9ng III<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 50px;\">\n<td style=\"height: 50px;\">\n<p align=\"center\"><strong>3.070.000<\/strong> \u0111\u1ed3ng\/th\u00e1ng<\/p>\n<\/td>\n<td style=\"height: 50px;\">\n<p align=\"center\">Doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng tr\u00ean \u0111\u1ecba b\u00e0n thu\u1ed9c v\u00f9ng IV<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b><i>Ghi ch\u00fa:\u00a0<\/i><\/b>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m c\u00f4ng vi\u1ec7c \u0111\u00f2i h\u1ecfi \u0111\u00e3 qua h\u1ecdc ngh\u1ec1, \u0111\u00e0o t\u1ea1o ngh\u1ec1 th\u00ec ph\u1ea3i tr\u1ea3 cao h\u01a1n \u00edt nh\u1ea5t 7% so v\u1edbi m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u00eau tr\u00ean.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"He_thong_thang_bang_luong\"><\/span><span id=\"He_thong_thang_bang_luong\">H\u1ec7 th\u1ed1ng thang b\u1ea3ng l\u01b0\u01a1ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Thang b\u1ea3ng l\u01b0\u01a1ng<\/strong> s\u1ebd c\u1ee9 v\u00e0o \u0111\u1eb7c th\u00f9 s\u1ea3n xu\u1ea5t kinh doanh, c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ch\u1ee9c danh, v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c v\u00e0 b\u1eadc l\u01b0\u01a1ng ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p m\u00ecnh. S\u1ed1 l\u01b0\u1ee3ng b\u1eadc l\u01b0\u01a1ng ph\u1ee5 thu\u1ed9c v\u00e0o l\u1ef1a ch\u1ecdn x\u00e2y d\u1ef1ng c\u1ee7a \u0111\u01a1n v\u1ecb, th\u01b0\u1eddng th\u00ec c\u00e1c doanh nghi\u1ec7p hay x\u00e2y d\u1ef1ng 10 b\u1eadc. Ng\u01b0\u1eddi lao \u0111\u1ed9ng khi m\u1edbi v\u00e0o l\u00e0m vi\u1ec7c s\u1ebd \u00e1p d\u1ee5ng b\u1eadc 1, v\u00e0 theo quy ch\u1ebf t\u0103ng l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p m\u1ed7i l\u1ea7n s\u1ebd l\u00ean 1 b\u1eadc, c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c n\u00e2ng v\u01b0\u1ee3t b\u1eadc.<\/p>\n<p>M\u1ee9c l\u01b0\u01a1ng b\u1eadc 1 t\u1ea1i c\u00e1c nh\u00f3m y\u00eau c\u1ea7u th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n:<\/p>\n<ul>\n<li>Lao \u0111\u1ed9ng \u0111\u00e3 qua \u0111\u00e0o t\u1ea1o ph\u1ea3i cao h\u01a1n \u00edt nh\u1ea5t l\u00e0 7% m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/li>\n<li>Gi\u1eefa c\u00e1c nh\u00f3m ch\u1ee9c danh ph\u1ea3i c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u 5%<\/li>\n<\/ul>\n<p>Kho\u1ea3ng c\u00e1ch gi\u1eefa 2 b\u1eadc l\u01b0\u01a1ng li\u1ec1n k\u1ec1 ph\u1ea3i \u0111\u1ea3m b\u1ea3o khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, k\u1ef9 thu\u1eadt, nghi\u1ec7p v\u1ee5, t\u00edch l\u0169y kinh nghi\u1ec7p, ph\u00e1t tri\u1ec3n t\u00e0i n\u0103ng nh\u01b0ng \u00edt nh\u1ea5t b\u1eb1ng 5%. V\u00e0 c\u00e1c nh\u00f3m v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c sau c\u0169ng x\u00e2y d\u1ef1ng t\u01b0\u01a1ng t\u1ef1, l\u1ea5y b\u1eadc 1 l\u00e0m g\u1ed1c, c\u00e1c b\u1eadc ti\u1ebfp theo trong c\u00f9ng m\u1ed9t nh\u00f3m v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c cao h\u01a1n \u00edt nh\u1ea5t b\u1eb1ng 5% c\u1ee7a b\u1eadc tr\u01b0\u1edbc li\u1ec1n k\u1ec1. (Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i kho\u1ea3n 2 \u0111i\u1ec1u 7 ngh\u1ecb \u0111\u1ecbnh 49\/2013\/N\u0110-CP).<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_thang_bang_luong_cong_ty_co_phan\"><\/span><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\">M\u1eabu thang b\u1ea3ng l\u01b0\u01a1ng c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hi\u1ec7n t\u1ea1i, B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 c\u00f9ng v\u1edbi c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan ch\u01b0a \u0111\u01b0a ra quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1eabu H\u1ec7 th\u1ed1ng thang b\u1ea3ng l\u01b0\u01a1ng.<\/p>\n<p>Qu\u00fd v\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1eabu Thang b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhom_chuc_danh_vi_tri_cong_viec\"><\/span><span id=\"Nhom_chuc_danh_vi_tri_cong_viec\">Nh\u00f3m ch\u1ee9c danh, v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>C\u0103n c\u1ee9 v\u00e0o ch\u1ee9c danh, v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf t\u1ea1i doanh nghi\u1ec7p c\u00e1c b\u1ea1n, v\u1edbi nh\u1eefng nh\u00f3m c\u00f9ng chung m\u1ed9t m\u1ee9c l\u01b0\u01a1ng, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 g\u1ed9p chung v\u00e0o m\u1ed9t nh\u00f3m v\u00e0 h\u01b0\u1edfng m\u1ee9c l\u01b0\u01a1ng nh\u01b0 nhau. M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u \u00e1p d\u1ee5ng: C\u0103n c\u1ee9 v\u00e0o m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp Thang b\u1ea3ng l\u01b0\u01a1ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_phat_khong_dang_ky_thang_bang_luong\"><\/span>M\u1ee9c ph\u1ea1t kh\u00f4ng \u0111\u0103ng k\u00fd thang b\u1ea3ng l\u01b0\u01a1ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span id=\"Ke_tu_ngay_25112015_Theo_khoan_5_dieu_1_Nghi_dinh_882015ND-CP_ban_hanh_ngay_07102015_Quy_dinh_ve_muc_phat_ve_tien_luong_cu_the_nhu_sau_1_Phat_canh_cao_hoac_phat_tien_tu_500000_dong_den_1000000_dong_doi_voi_nguoi_su_dung_lao_dong_khong_gui_thang_luong_bang_luong_dinh_muc_lao_dong_den_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_quanhuyen_theo_quy_dinh_2_Phat_tien_tu_2000000_dong_den_5000000_dong_doi_voi_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_sau_day\"><em>K\u1ec3 t\u1eeb ng\u00e0y 25\/11\/2015 Theo kho\u1ea3n 5 \u0111i\u1ec1u 1 Ngh\u1ecb \u0111\u1ecbnh 88\/2015\/N\u0110-CP ban h\u00e0nh ng\u00e0y 07\/10\/2015, Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c ph\u1ea1t v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/em><\/span><\/p>\n<figure id=\"attachment_232500\" aria-describedby=\"caption-attachment-232500\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-232500 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/thang-bang-luong.jpg\" alt=\"Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng l\u00e0m c\u01a1 s\u1edf \u0111\u1ec3 tuy\u1ec3n d\u1ee5ng,\" width=\"680\" height=\"373\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/thang-bang-luong.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/thang-bang-luong-300x165.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232500\" class=\"wp-caption-text\"><em>Ph\u1ea1t ti\u1ec1n t\u1eeb <strong>2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng<\/strong>\u00a0: Kh\u00f4ng x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng<\/em><\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"1_Phat_canh_cao_den_1_trieu_dong\"><\/span><span id=\"Ke_tu_ngay_25112015_Theo_khoan_5_dieu_1_Nghi_dinh_882015ND-CP_ban_hanh_ngay_07102015_Quy_dinh_ve_muc_phat_ve_tien_luong_cu_the_nhu_sau_1_Phat_canh_cao_hoac_phat_tien_tu_500000_dong_den_1000000_dong_doi_voi_nguoi_su_dung_lao_dong_khong_gui_thang_luong_bang_luong_dinh_muc_lao_dong_den_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_quanhuyen_theo_quy_dinh_2_Phat_tien_tu_2000000_dong_den_5000000_dong_doi_voi_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_sau_day\"><em><span id=\"Ke_tu_ngay_25112015_Theo_khoan_5_dieu_1_Nghi_dinh_882015ND-CP_ban_hanh_ngay_07102015_Quy_dinh_ve_muc_phat_ve_tien_luong_cu_the_nhu_sau_1_Phat_canh_cao_hoac_phat_tien_tu_500000_dong_den_1000000_dong_doi_voi_nguoi_su_dung_lao_dong_khong_gui_thang_luong_bang_luong_dinh_muc_lao_dong_den_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_quanhuyen_theo_quy_dinh_2_Phat_tien_tu_2000000_dong_den_5000000_dong_doi_voi_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_sau_day\">1. Ph\u1ea1t c\u1ea3nh c\u00e1o \u0111\u1ebfn 1 tri\u1ec7u \u0111\u1ed3ng<\/span><\/em><br \/>\n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span id=\"Ke_tu_ngay_25112015_Theo_khoan_5_dieu_1_Nghi_dinh_882015ND-CP_ban_hanh_ngay_07102015_Quy_dinh_ve_muc_phat_ve_tien_luong_cu_the_nhu_sau_1_Phat_canh_cao_hoac_phat_tien_tu_500000_dong_den_1000000_dong_doi_voi_nguoi_su_dung_lao_dong_khong_gui_thang_luong_bang_luong_dinh_muc_lao_dong_den_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_quanhuyen_theo_quy_dinh_2_Phat_tien_tu_2000000_dong_den_5000000_dong_doi_voi_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_sau_day\"><strong>Ph\u1ea1t c\u1ea3nh c\u00e1o ho\u1eb7c ph\u1ea1t ti\u1ec1n t\u1eeb 500.000 \u0111\u1ed3ng \u0111\u1ebfn 1.000.000 \u0111\u1ed3ng <\/strong>\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng <strong><em>kh\u00f4ng g\u1eedi thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng<\/em><\/strong> \u0111\u1ebfn c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 lao \u0111\u1ed9ng c\u1ea5p qu\u1eadn\/huy\u1ec7n theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"text-decoration: underline;\"><em>C\u1eadp nh\u1eadt<\/em><\/span>: <em>k\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2021 <strong>Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i \u0111\u0103ng k\u00fd thang, b\u1ea3ng l\u01b0\u01a1ng\u00a0<\/strong>v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, tuy nhi\u00ean <strong>v\u1eabn ph\u1ea3i x\u00e2y d\u1ef1ng thang, b\u1ea3ng l\u01b0\u01a1ng<\/strong> v\u00e0 ni\u00eam y\u1ebft t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c.<\/em><\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_Phat_tu_2_trieu_den_5_trieu_dong\"><\/span><span id=\"Ke_tu_ngay_25112015_Theo_khoan_5_dieu_1_Nghi_dinh_882015ND-CP_ban_hanh_ngay_07102015_Quy_dinh_ve_muc_phat_ve_tien_luong_cu_the_nhu_sau_1_Phat_canh_cao_hoac_phat_tien_tu_500000_dong_den_1000000_dong_doi_voi_nguoi_su_dung_lao_dong_khong_gui_thang_luong_bang_luong_dinh_muc_lao_dong_den_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_quanhuyen_theo_quy_dinh_2_Phat_tien_tu_2000000_dong_den_5000000_dong_doi_voi_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_sau_day\"><em><span id=\"Ke_tu_ngay_25112015_Theo_khoan_5_dieu_1_Nghi_dinh_882015ND-CP_ban_hanh_ngay_07102015_Quy_dinh_ve_muc_phat_ve_tien_luong_cu_the_nhu_sau_1_Phat_canh_cao_hoac_phat_tien_tu_500000_dong_den_1000000_dong_doi_voi_nguoi_su_dung_lao_dong_khong_gui_thang_luong_bang_luong_dinh_muc_lao_dong_den_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_quanhuyen_theo_quy_dinh_2_Phat_tien_tu_2000000_dong_den_5000000_dong_doi_voi_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_sau_day\">2. Ph\u1ea1t t\u1eeb 2 tri\u1ec7u \u0111\u1ebfn 5 tri\u1ec7u \u0111\u1ed3ng<\/span><\/em><br \/>\n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span id=\"Ke_tu_ngay_25112015_Theo_khoan_5_dieu_1_Nghi_dinh_882015ND-CP_ban_hanh_ngay_07102015_Quy_dinh_ve_muc_phat_ve_tien_luong_cu_the_nhu_sau_1_Phat_canh_cao_hoac_phat_tien_tu_500000_dong_den_1000000_dong_doi_voi_nguoi_su_dung_lao_dong_khong_gui_thang_luong_bang_luong_dinh_muc_lao_dong_den_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_quanhuyen_theo_quy_dinh_2_Phat_tien_tu_2000000_dong_den_5000000_dong_doi_voi_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_sau_day\"><strong>Ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng\u00a0<\/strong>\u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n<p style=\"padding-left: 40px;\"><span id=\"a_Khong_xay_dung_thang_luong_bang_luong_dinh_muc_lao_dong_hoac_xay_dung_thang_luong_bang_luong_dinh_muc_lao_dong_khong_dung_quy_dinh_phap_luatb_Su_dung_thang_luong_bang_luong_dinh_muc_lao_dong_khong_dung_quy_dinh_khi_da_co_y_kien_sua_doi_bo_sung_cua_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_huyenc_Khong_cong_bo_cong_khai_tai_noi_lam_viec_thang_luong_bang_luong_dinh_muc_lao_dong_quy_che_thuongd_Khong_thong_bao_cho_nguoi_lao_dong_biet_truoc_ve_hinh_thuc_tra_luong_it_nhat_10_ngay_truoc_khi_thuc_hien\"><em>a) Kh\u00f4ng x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng ho\u1eb7c x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt;<\/em><br \/>\n<em>b) S\u1eed d\u1ee5ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh khi \u0111\u00e3 c\u00f3 \u00fd ki\u1ebfn s\u1eeda \u0111\u1ed5i, b\u1ed5 sung c\u1ee7a c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 lao \u0111\u1ed9ng c\u1ea5p huy\u1ec7n;<\/em><br \/>\n<em>c) Kh\u00f4ng c\u00f4ng b\u1ed1 c\u00f4ng khai t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng, \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng, quy ch\u1ebf th\u01b0\u1edfng;<\/em><br \/>\n<em>d) Kh\u00f4ng th\u00f4ng b\u00e1o cho ng\u01b0\u1eddi lao \u0111\u1ed9ng bi\u1ebft tr\u01b0\u1edbc v\u1ec1 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng \u00edt nh\u1ea5t 10 ng\u00e0y tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.<\/em><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_Phat_tien_nguoi_su_dung_lao_dong\"><\/span><span id=\"3_Phat_tien_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_Tra_luong_khong_dung_han_Tra_luong_thap_hon_muc_quy_dinh_tai_thang_luong_bang_luongda_gui_cho_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_huyen_Khong_tra_hoac_tra_khong_du_tien_luong_lam_them_gio_tien_luong_lam_viec_ban_dem_tien_luong_ngung_viec_cho_nguoi_lao_dong_theo_quy_dinh_cua_phap_luat_Khau_tru_tien_luong_cua_nguoi_lao_dong_khong_dung_quy_dinh_cua_phap_luat_Tra_luong_khong_dung_quy_dinh_cho_nguoi_lao_dong_khi_tam_thoi_chuyen_nguoi_lao_dong_sang_lam_cong_viec_khac_so_voi_hop_dong_lao_dong_trong_thoi_gian_tam_dinh_chi_cong_viec_trong_thoi_gian_dinh_cong_nhung_ngay_nguoi_lao_dong_chua_nghi_hang_nam\"><em>3. Ph\u1ea1t ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/em> <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span id=\"3_Phat_tien_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_Tra_luong_khong_dung_han_Tra_luong_thap_hon_muc_quy_dinh_tai_thang_luong_bang_luongda_gui_cho_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_huyen_Khong_tra_hoac_tra_khong_du_tien_luong_lam_them_gio_tien_luong_lam_viec_ban_dem_tien_luong_ngung_viec_cho_nguoi_lao_dong_theo_quy_dinh_cua_phap_luat_Khau_tru_tien_luong_cua_nguoi_lao_dong_khong_dung_quy_dinh_cua_phap_luat_Tra_luong_khong_dung_quy_dinh_cho_nguoi_lao_dong_khi_tam_thoi_chuyen_nguoi_lao_dong_sang_lam_cong_viec_khac_so_voi_hop_dong_lao_dong_trong_thoi_gian_tam_dinh_chi_cong_viec_trong_thoi_gian_dinh_cong_nhung_ngay_nguoi_lao_dong_chua_nghi_hang_nam\"><em>c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi:<\/em><br \/>\n<\/span><\/p>\n<ul>\n<li><span id=\"3_Phat_tien_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_Tra_luong_khong_dung_han_Tra_luong_thap_hon_muc_quy_dinh_tai_thang_luong_bang_luongda_gui_cho_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_huyen_Khong_tra_hoac_tra_khong_du_tien_luong_lam_them_gio_tien_luong_lam_viec_ban_dem_tien_luong_ngung_viec_cho_nguoi_lao_dong_theo_quy_dinh_cua_phap_luat_Khau_tru_tien_luong_cua_nguoi_lao_dong_khong_dung_quy_dinh_cua_phap_luat_Tra_luong_khong_dung_quy_dinh_cho_nguoi_lao_dong_khi_tam_thoi_chuyen_nguoi_lao_dong_sang_lam_cong_viec_khac_so_voi_hop_dong_lao_dong_trong_thoi_gian_tam_dinh_chi_cong_viec_trong_thoi_gian_dinh_cong_nhung_ngay_nguoi_lao_dong_chua_nghi_hang_nam\">Tr\u1ea3 l\u01b0\u01a1ng kh\u00f4ng \u0111\u00fang h\u1ea1n;<\/span><\/li>\n<li><span id=\"3_Phat_tien_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_Tra_luong_khong_dung_han_Tra_luong_thap_hon_muc_quy_dinh_tai_thang_luong_bang_luongda_gui_cho_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_huyen_Khong_tra_hoac_tra_khong_du_tien_luong_lam_them_gio_tien_luong_lam_viec_ban_dem_tien_luong_ngung_viec_cho_nguoi_lao_dong_theo_quy_dinh_cua_phap_luat_Khau_tru_tien_luong_cua_nguoi_lao_dong_khong_dung_quy_dinh_cua_phap_luat_Tra_luong_khong_dung_quy_dinh_cho_nguoi_lao_dong_khi_tam_thoi_chuyen_nguoi_lao_dong_sang_lam_cong_viec_khac_so_voi_hop_dong_lao_dong_trong_thoi_gian_tam_dinh_chi_cong_viec_trong_thoi_gian_dinh_cong_nhung_ngay_nguoi_lao_dong_chua_nghi_hang_nam\">Tr\u1ea3 l\u01b0\u01a1ng th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh t\u1ea1i thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng\u0111\u00e3 g\u1eedi cho c\u01a1 quan qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 lao \u0111\u1ed9ng c\u1ea5p huy\u1ec7n;<\/span><\/li>\n<li><span id=\"3_Phat_tien_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_Tra_luong_khong_dung_han_Tra_luong_thap_hon_muc_quy_dinh_tai_thang_luong_bang_luongda_gui_cho_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_huyen_Khong_tra_hoac_tra_khong_du_tien_luong_lam_them_gio_tien_luong_lam_viec_ban_dem_tien_luong_ngung_viec_cho_nguoi_lao_dong_theo_quy_dinh_cua_phap_luat_Khau_tru_tien_luong_cua_nguoi_lao_dong_khong_dung_quy_dinh_cua_phap_luat_Tra_luong_khong_dung_quy_dinh_cho_nguoi_lao_dong_khi_tam_thoi_chuyen_nguoi_lao_dong_sang_lam_cong_viec_khac_so_voi_hop_dong_lao_dong_trong_thoi_gian_tam_dinh_chi_cong_viec_trong_thoi_gian_dinh_cong_nhung_ngay_nguoi_lao_dong_chua_nghi_hang_nam\">Kh\u00f4ng tr\u1ea3 ho\u1eb7c tr\u1ea3 kh\u00f4ng \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m vi\u1ec7c ban \u0111\u00eam, ti\u1ec1n l\u01b0\u01a1ng ng\u1eebng vi\u1ec7c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li><span id=\"3_Phat_tien_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_Tra_luong_khong_dung_han_Tra_luong_thap_hon_muc_quy_dinh_tai_thang_luong_bang_luongda_gui_cho_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_huyen_Khong_tra_hoac_tra_khong_du_tien_luong_lam_them_gio_tien_luong_lam_viec_ban_dem_tien_luong_ngung_viec_cho_nguoi_lao_dong_theo_quy_dinh_cua_phap_luat_Khau_tru_tien_luong_cua_nguoi_lao_dong_khong_dung_quy_dinh_cua_phap_luat_Tra_luong_khong_dung_quy_dinh_cho_nguoi_lao_dong_khi_tam_thoi_chuyen_nguoi_lao_dong_sang_lam_cong_viec_khac_so_voi_hop_dong_lao_dong_trong_thoi_gian_tam_dinh_chi_cong_viec_trong_thoi_gian_dinh_cong_nhung_ngay_nguoi_lao_dong_chua_nghi_hang_nam\">Kh\u1ea5u tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/span><\/li>\n<li><span id=\"3_Phat_tien_nguoi_su_dung_lao_dong_co_mot_trong_cac_hanh_vi_Tra_luong_khong_dung_han_Tra_luong_thap_hon_muc_quy_dinh_tai_thang_luong_bang_luongda_gui_cho_co_quan_quan_ly_nha_nuoc_ve_lao_dong_cap_huyen_Khong_tra_hoac_tra_khong_du_tien_luong_lam_them_gio_tien_luong_lam_viec_ban_dem_tien_luong_ngung_viec_cho_nguoi_lao_dong_theo_quy_dinh_cua_phap_luat_Khau_tru_tien_luong_cua_nguoi_lao_dong_khong_dung_quy_dinh_cua_phap_luat_Tra_luong_khong_dung_quy_dinh_cho_nguoi_lao_dong_khi_tam_thoi_chuyen_nguoi_lao_dong_sang_lam_cong_viec_khac_so_voi_hop_dong_lao_dong_trong_thoi_gian_tam_dinh_chi_cong_viec_trong_thoi_gian_dinh_cong_nhung_ngay_nguoi_lao_dong_chua_nghi_hang_nam\">Tr\u1ea3 l\u01b0\u01a1ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi t\u1ea1m th\u1eddi chuy\u1ec3n ng\u01b0\u1eddi lao \u0111\u1ed9ng sang l\u00e0m c\u00f4ng vi\u1ec7c kh\u00e1c so v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, trong th\u1eddi gian t\u1ea1m \u0111\u00ecnh ch\u1ec9 c\u00f4ng vi\u1ec7c, trong th\u1eddi gian \u0111\u00ecnh c\u00f4ng, nh\u1eefng ng\u00e0y ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a ngh\u1ec9 h\u00e0ng n\u0103m.<\/span><\/li>\n<\/ul>\n<p><em><span id=\"Muc_phat_cu_the_nhu_sau\">M\u1ee9c ph\u1ea1t c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/em><\/p>\n<p style=\"padding-left: 40px;\"><span id=\"a_Tu_5000000_dong_den_10000000_dong_voi_vi_pham_tu_01_nguoi_den_10_nguoi_lao_dongb_Tu_10000000_dong_den_20000000_dong_voi_vi_pham_tu_11_nguoi_den_50_nguoi_lao_dongc_Tu_20000000_dong_den_30000000_dong_voi_vi_pham_tu_51_nguoi_den_100_nguoi_lao_dongd_Tu_30000000_dong_den_40000000_dong_voi_vi_pham_tu_101_nguoi_den_300_nguoi_lao_dongd_Tu_40000000_dong_den_50000000_dong_voi_vi_pham_tu_301_nguoi_lao_dong_tro_len\"><em>a) T\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng v\u1edbi vi ph\u1ea1m t\u1eeb 01 ng\u01b0\u1eddi \u0111\u1ebfn 10 ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/em><br \/>\n<em>b) T\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng v\u1edbi vi ph\u1ea1m t\u1eeb 11 ng\u01b0\u1eddi \u0111\u1ebfn 50 ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/em><br \/>\n<em>c) T\u1eeb 20.000.000 \u0111\u1ed3ng \u0111\u1ebfn 30.000.000 \u0111\u1ed3ng v\u1edbi vi ph\u1ea1m t\u1eeb 51 ng\u01b0\u1eddi \u0111\u1ebfn 100 ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/em><br \/>\n<em>d) T\u1eeb 30.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng v\u1edbi vi ph\u1ea1m t\u1eeb 101 ng\u01b0\u1eddi \u0111\u1ebfn 300 ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/em><br \/>\n<em>\u0111) T\u1eeb 40.000.000 \u0111\u1ed3ng \u0111\u1ebfn 50.000.000 \u0111\u1ed3ng v\u1edbi vi ph\u1ea1m t\u1eeb 301 ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1edf l\u00ean.<\/em><br \/>\n<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_thang_bang_luong_cong_ty_co_phan-2\"><\/span><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\">M\u1eabu thang b\u1ea3ng l\u01b0\u01a1ng c\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/span><\/span><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hi\u1ec7n t\u1ea1i, B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 c\u00f9ng v\u1edbi c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan ch\u01b0a \u0111\u01b0a ra quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1eabu H\u1ec7 th\u1ed1ng thang b\u1ea3ng l\u01b0\u01a1ng.<\/p>\n<p>Qu\u00fd v\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1eabu Thang b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a C\u00f4ng ty C\u1ed5 ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235009 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/MAU-THANG-BANG-LUONG.jpg\" alt=\"M\u1eabu thang b\u1ea3ng l\u01b0\u01a1ng c\u00f4ng ty c\u1ed5 ph\u1ea7n\" width=\"690\" height=\"283\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/MAU-THANG-BANG-LUONG.jpg 690w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/MAU-THANG-BANG-LUONG-300x123.jpg 300w\" sizes=\"(max-width: 690px) 100vw, 690px\" \/><\/p>\n<p><strong>C\u00f4ng ty C\u1ed5 ph\u1ea7n x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean d\u1ef1a tr\u00ean c\u00e1c nguy\u00ean t\u1eafc quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 93 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 nh\u01b0 sau:<\/strong><\/p>\n<p>1. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng l\u00e0m c\u01a1 s\u1edf cho vi\u1ec7c tuy\u1ec3n d\u1ee5ng, s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, th\u1ecfa thu\u1eadn m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>2. M\u1ee9c lao \u0111\u1ed9ng c\u1ea7n ph\u1ea3i \u0111\u1ea1t y\u00eau c\u1ea7u trung b\u00ecnh, \u0111\u1ea3m b\u1ea3o r\u1eb1ng \u0111a s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u1ea7n k\u00e9o d\u00e0i th\u1eddi gian l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1eed nghi\u1ec7m tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c ban h\u00e0nh.<\/p>\n<p>3. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u1ea7n tham kh\u1ea3o \u00fd ki\u1ebfn c\u1ee7a t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u01a1 s\u1edf, n\u1ebfu c\u00f3, trong qu\u00e1 tr\u00ecnh x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng.<\/p>\n<p>Thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 m\u1ee9c lao \u0111\u1ed9ng ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c tr\u01b0\u1edbc khi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Nhung_thac_mac_thuong_gap_khi_xay_dung_thang_bang_luong\"><\/span>Nh\u1eefng th\u1eafc m\u1eafc th\u01b0\u1eddng g\u1eb7p khi x\u00e2y d\u1ee5ng thang b\u1ea3ng l\u01b0\u01a1ng<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"pintro\">K\u1ebf to\u00e1n Gtax xin chia s\u1ebb \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc 4 v\u1ea5n \u0111\u1ec1 doanh nghi\u1ec7p th\u01b0\u1eddng th\u1eafc m\u1eafc khi \u0111i\u1ec1u ch\u1ec9nh thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng theo l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng h\u00e0ng n\u0103m nh\u01b0 sau:<\/p>\n<p>H\u00e0ng n\u0103m do vi\u1ec7c thay \u0111\u1ed5i m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng, nhi\u1ec1u doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng m\u1eb7c d\u00f9 k<em>\u1ec3 t\u1eeb ng\u00e0y 1\/1\/2021 <strong>Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n ph\u1ea3i \u0111\u0103ng k\u00fd thang, b\u1ea3ng l\u01b0\u01a1ng\u00a0<\/strong>v\u1edbi c\u01a1 quan nh\u00e0 n\u01b0\u1edbc, tuy nhi\u00ean <strong>v\u1eabn ph\u1ea3i x\u00e2y d\u1ef1ng thang, b\u1ea3ng l\u01b0\u01a1ng<\/strong> v\u00e0 ni\u00eam y\u1ebft t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c.<\/em><\/p>\n<p>Xem th\u00eam: <a href=\"https:\/\/gtax.vn\/english\/dich-vu-quyet-toan-thue\/\">D\u1ecbch v\u1ee5 quy\u1ebft to\u00e1n thu\u1ebf<\/a> tr\u1ecdn g\u00f3i<\/p>\n<div class=\"divdetail\">\n<h3><span class=\"ez-toc-section\" id=\"Dieu_chinh_thang_bang_luong_khi_luong_toi_thieu_vung_thay_doi\"><\/span>\u0110i\u1ec1u ch\u1ec9nh thang b\u1ea3ng l\u01b0\u01a1ng khi l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng thay \u0111\u1ed5i?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em><strong>C\u00e2u h\u1ecfi 1:<\/strong> L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng h\u00e0ng n\u0103m t\u0103ng th\u00ec doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng kh\u00f4ng?<\/em><\/p>\n<p>Theo \u0111\u00f3, khi x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 theo m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng hi\u1ec7n h\u00e0nh \u0111\u1ec3 quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng cho t\u1eebng ch\u1ee9c danh, c\u00f4ng vi\u1ec7c, nh\u00f3m c\u00f4ng vi\u1ec7c sao cho ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh. <em>C\u1ee5 th\u1ec3:<\/em><\/p>\n<ol>\n<li>M\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t c\u1ee7a c\u00f4ng vi\u1ec7c, ch\u1ee9c danh gi\u1ea3n \u0111\u01a1n nh\u1ea5t trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng <b>kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n<\/b> m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng;<\/li>\n<li><span style=\"color: #555555;\">M\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t c\u1ee7a c\u00f4ng vi\u1ec7c, ch\u1ee9c danh \u0111\u00f2i h\u1ecfi lao \u0111\u1ed9ng qua \u0111\u00e0o t\u1ea1o, h\u1ecdc ngh\u1ec1 (k\u1ec3 c\u1ea3 lao \u0111\u1ed9ng do doanh nghi\u1ec7p t\u1ef1 d\u1ea1y ngh\u1ec1) ph\u1ea3i <\/span><b style=\"color: #555555;\">cao h\u01a1n \u00edt nh\u1ea5t 7%<\/b><span style=\"color: #555555;\"> so v\u1edbi m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng;<\/span><\/li>\n<li><span style=\"color: #555555;\">So v\u1edbi m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c, ch\u1ee9c danh c\u00f3 \u0111\u1ed9 ph\u1ee9c t\u1ea1p t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, l\u00e0m vi\u1ec7c trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng th\u00ec m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c, ch\u1ee9c danh c\u00f3 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m ph\u1ea3i cao h\u01a1n \u00edt nh\u1ea5t 5%; c\u00f4ng vi\u1ec7c, ch\u1ee9c danh c\u00f3 \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng \u0111\u1eb7c bi\u1ec7t n\u1eb7ng nh\u1ecdc, \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m ph\u1ea3i cao h\u01a1n \u00edt nh\u1ea5t 7%.<\/span><\/li>\n<\/ol>\n<p><b>Tuy nhi\u00ean, l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u0103ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i l\u00e0m l\u1ea1i thang l\u01b0\u01a1ng b\u1ea3ng l\u01b0\u01a1ng.<\/b> Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o thang b\u1ea3ng l\u01b0\u01a1ng hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p:<\/p>\n<figure id=\"attachment_232501\" aria-describedby=\"caption-attachment-232501\" style=\"width: 680px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-232501 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/luong-thieu-vung-luong-co-so-2020-2.jpg\" alt=\"thang b\u1ea3ng l\u01b0\u01a1ng \" width=\"680\" height=\"441\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/luong-thieu-vung-luong-co-so-2020-2.jpg 680w, https:\/\/gtax.vn\/wp-content\/uploads\/2021\/04\/luong-thieu-vung-luong-co-so-2020-2-300x195.jpg 300w\" sizes=\"(max-width: 680px) 100vw, 680px\" \/><figcaption id=\"caption-attachment-232501\" class=\"wp-caption-text\">l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u0103ng kh\u00f4ng \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i l\u00e0m l\u1ea1i thang l\u01b0\u01a1ng b\u1ea3ng l\u01b0\u01a1ng. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh hay kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o thang b\u1ea3ng l\u01b0\u01a1ng hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p:<\/figcaption><\/figure>\n<ul>\n<li><b>Tr\u01b0\u1eddng h\u1ee3p 01<\/b>:\u00a0 M\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t c\u1ee7a c\u00f4ng vi\u1ec7c gi\u1ea3n \u0111\u01a1n nh\u1ea5t trong thang, b\u1ea3ng l\u01b0\u01a1ng hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p <b>b\u1eb1ng ho\u1eb7c cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/b>.<\/li>\n<\/ul>\n<p>Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00ec m\u1ee9c l\u01b0\u01a1ng n\u00e0y \u0111\u00e3 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n kh\u00f4ng th\u1ea5p h\u01a1n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng.<\/p>\n<p>C\u00f3 nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn hay cho r\u1eb1ng \u0111\u1ed1i v\u1edbi m\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t trong thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng ph\u1ea3i cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng. Nh\u01b0ng th\u1eadt ra, lu\u1eadt ch\u1ec9 quy \u0111\u1ecbnh l\u00e0 \u201ckh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n\u201d ch\u1ee9 kh\u00f4ng quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng n\u00e0y ph\u1ea3i cao h\u01a1n l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng. \u00a0Tr\u00ean th\u1ef1c t\u1ebf, nhi\u1ec1u doanh nghi\u1ec7p khi x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng b\u1ea3ng l\u01b0\u01a1ng, v\u1eabn th\u01b0\u1eddng quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng n\u00e0y cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ec3 ph\u00f2ng tr\u01b0\u1eddng h\u1ee3p c\u1ee9 m\u1ed7i l\u1ea7n thay \u0111\u1ed5i m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng l\u1ea1i ph\u1ea3i ti\u1ebfn h\u00e0nh \u0111i\u1ec1u ch\u1ec9nh thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng.<\/p>\n<p>V\u00ed d\u1ee5: Trong n\u0103m 2018, doanh nghi\u1ec7p A (thu\u1ed9c v\u00f9ng I) x\u00e2y d\u1ef1ng thang l\u01b0\u01a1ng,b\u1ea3ng l\u01b0\u01a1ng nh\u01b0 d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<table class=\"Table\" border=\"2\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"42%\">\n<p align=\"center\"><b>CH\u1ee8C DANH C\u00d4NG VI\u1ec6C<\/b><\/p>\n<\/td>\n<td colspan=\"5\" width=\"57%\">\n<p align=\"center\"><b>B\u1eacC L\u01af\u01a0NG<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"42%\"><\/td>\n<td width=\"11%\">\n<p align=\"center\"><b>I<\/b><\/p>\n<\/td>\n<td width=\"11%\">\n<p align=\"center\"><b>II<\/b><\/p>\n<\/td>\n<td width=\"11%\">\n<p align=\"center\"><b>III<\/b><\/p>\n<\/td>\n<td width=\"11%\">\n<p align=\"center\"><b>IV<\/b><\/p>\n<\/td>\n<td width=\"11%\">\n<p align=\"center\"><b>V<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"42%\"><b>1. Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty <\/b><\/td>\n<td colspan=\"5\" width=\"57%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"42%\">\u2013 M\u1ee9c l\u01b0\u01a1ng<\/td>\n<td width=\"11%\">5.700.000<\/td>\n<td width=\"11%\">5.985.000<\/td>\n<td width=\"11%\">6.284.000<\/td>\n<td width=\"11%\">6.598.000<\/td>\n<td width=\"11%\">6.928.000<\/td>\n<\/tr>\n<tr>\n<td width=\"42%\"><b>2. Ph\u00f3 Gi\u00e1m \u0111\u1ed1c, K\u1ebf to\u00e1n tr\u01b0\u1edfng <\/b><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"42%\">\u2013 M\u1ee9c l\u01b0\u01a1ng<\/td>\n<td width=\"11%\">5.100.000<\/td>\n<td width=\"11%\">5.355.000<\/td>\n<td width=\"11%\">5.623.000<\/td>\n<td width=\"11%\">5.904.000<\/td>\n<td width=\"11%\">6.199.000<\/td>\n<\/tr>\n<tr>\n<td width=\"42%\"><b>3. Tr\u01b0\u1edfng ph\u00f2ng h\u00e0nh ch\u00ednh, kinh doanh, k\u1ef9 thu\u1eadt<\/b><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"42%\">\u2013 M\u1ee9c l\u01b0\u01a1ng<\/td>\n<td width=\"11%\">4.620.000<\/td>\n<td width=\"11%\">4.851.000<\/td>\n<td width=\"11%\">5.093.550<\/td>\n<td width=\"11%\">5.348.230<\/td>\n<td width=\"11%\">5.615.640<\/td>\n<\/tr>\n<tr>\n<td width=\"42%\">4. Tr\u1ee3 l\u00fd gi\u00e1m \u0111\u1ed1c, L\u1eadp tr\u00ecnh <b>vi\u00ean, D\u1ecbch thu\u1eadt, Ph\u00e1p ch\u1ebf, Chuy\u00ean vi\u00ean ph\u00e2n t\u00edch<\/b><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"42%\">\u2013 M\u1ee9c l\u01b0\u01a1ng<\/td>\n<td width=\"11%\">4.535.000<\/td>\n<td width=\"11%\">4.761.750<\/td>\n<td width=\"11%\">4.999.840<\/td>\n<td width=\"11%\">5.249.830<\/td>\n<td width=\"11%\">5.512.320<\/td>\n<\/tr>\n<tr>\n<td width=\"42%\"><b>5. Nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng, ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng, h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt<\/b><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"42%\">\u2013 M\u1ee9c l\u01b0\u01a1ng<\/td>\n<td width=\"11%\">4.500.000<\/td>\n<td width=\"11%\">4.761.750<\/td>\n<td width=\"11%\">4.961.000<\/td>\n<td width=\"11%\">5.209.000<\/td>\n<td width=\"11%\">5.470.000<\/td>\n<\/tr>\n<tr>\n<td width=\"42%\"><b>6. T\u1ea1p v\u1ee5<\/b><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<td width=\"11%\"><\/td>\n<\/tr>\n<tr>\n<td width=\"42%\">\u2013 M\u1ee9c l\u01b0\u01a1ng<\/td>\n<td width=\"11%\">4.180.000<\/td>\n<td width=\"11%\">4.389.000<\/td>\n<td width=\"11%\">4.608.450<\/td>\n<td width=\"11%\">5.080.820<\/td>\n<td width=\"11%\">5.334.860<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Theo \u0111\u00f3, x\u00e9t t\u1eeb m\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t c\u1ee7a c\u00f4ng vi\u1ec7c gi\u1ea3n \u0111\u01a1n nh\u1ea5t, th\u00ec m\u1ee9c l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean t\u1ea1p v\u1ee5 l\u00e0 4.180.000, b\u1eb1ng v\u1edbi ho\u1eb7c m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng. V\u00ec v\u1eady, khi t\u0103ng m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m 2019, doanh nghi\u1ec7p A kh\u00f4ng c\u1ea7n ph\u1ea3i l\u00e0m l\u1ea1i thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng.<\/p>\n<ul>\n<li><b>Tr\u01b0\u1eddng h\u1ee3p 02<\/b>: M\u1ee9c l\u01b0\u01a1ng th\u1ea5p nh\u1ea5t c\u1ee7a c\u00f4ng vi\u1ec7c gi\u1ea3n \u0111\u01a1n nh\u1ea5t trong thang, b\u1ea3ng l\u01b0\u01a1ng hi\u1ec7n t\u1ea1i c\u1ee7a doanh nghi\u1ec7p <b>th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/b>.<\/li>\n<\/ul>\n<p>Theo \u0111\u00f3, khi c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng m\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u trong thang b\u1ea3ng l\u01b0\u01a1ng th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng hi\u1ec7n t\u1ea1i th\u00ec doanh nghi\u1ec7p c\u0169ng ph\u1ea3i x\u00e2y d\u1ef1ng l\u1ea1i thang b\u1ea3ng l\u01b0\u01a1ng cho ph\u00f9 h\u1ee3p v\u1edbi m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng n\u0103m 2019.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n th\u00f4ng b\u00e1o Thang l\u01b0\u01a1ng, B\u1ea3ng l\u01b0\u01a1ng c\u1ee7a m\u00ecnh v\u1edbi Ph\u00f2ng Lao \u0111\u1ed9ng, Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3ng B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, B\u1ea3o hi\u1ec3m y t\u1ebf, B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u1edbi c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khi thay \u0111\u1ed5i m\u1ee9c l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c.<\/p>\n<p>Quay l\u1ea1i v\u1edbi v\u00ed d\u1ee5 \u1edf tr\u00ean, gi\u1ea3 s\u1eed m\u1ee9c l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean t\u1ea1p v\u1ee5 hi\u1ec7n t\u1ea1i l\u00e0 4.100.000 (&lt;4.180.000) th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng trong \u0111\u00f3 s\u1eeda \u0111\u1ed5i l\u1ea1i m\u1ee9c l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean t\u1ea1p v\u1ee5 n\u00e0y, t\u1ee9c l\u00e0 ph\u1ea3i t\u0103ng m\u1ee9c l\u01b0\u01a1ng c\u1ee7a t\u1ea1p v\u1ee5 l\u00ean \u00edt nh\u1ea5t l\u00e0 80.000 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o m\u1ee9c l\u01b0\u01a1ng n\u00e0y kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Khoang_cach_giua_hai_bac_luong_lien_ke\"><\/span>Kho\u1ea3ng c\u00e1ch gi\u1eefa hai b\u1eadc l\u01b0\u01a1ng li\u1ec1n k\u1ec1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><em><strong>C\u00e2u h\u1ecfi:<\/strong> Kho\u1ea3ng c\u00e1ch ch\u00eanh l\u1ec7ch gi\u1eefa hai b\u1eadc l\u01b0\u01a1ng li\u1ec1n k\u1ec1 l\u00e0 bao nhi\u00eau?<\/em><\/p>\n<p>C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 49\/2013\/N\u0110-CP th\u00ec kho\u1ea3ng c\u00e1ch ch\u00eanh l\u1ec7ch gi\u1eefa hai b\u1eadc l\u01b0\u01a1ng li\u1ec1n k\u1ec1 ph\u1ea3i b\u1ea3o \u0111\u1ea3m khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e2ng cao tr\u00ecnh \u0111\u1ed9 chuy\u00ean m\u00f4n, k\u1ef9 thu\u1eadt, nghi\u1ec7p v\u1ee5, t\u00edch l\u0169y kinh nghi\u1ec7m, ph\u00e1t tri\u1ec3n t\u00e0i n\u0103ng nh\u01b0ng <b>\u00edt nh\u1ea5t b\u1eb1ng 5%<\/b>.<\/p>\n<p>S\u1ed1 b\u1eadc c\u1ee7a thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng do doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o \u0111\u1ed9 ph\u1ee9c t\u1ea1p qu\u1ea3n l\u00fd, c\u1ea5p b\u1eadc c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh \u0111\u00f2i h\u1ecfi.<\/p>\n<p>Tr\u1edf l\u1ea1i v\u00ed d\u1ee5 \u1edf \u0111\u1ea7u b\u00e0i vi\u1ebft, m\u1ee9c l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng, ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng, h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<table class=\"Table\" border=\"rgb(0, 0, 0)\" width=\"100%\">\n<tbody>\n<tr>\n<td width=\"34%\">\n<p align=\"center\"><b>Ch\u1ee9c danh<\/b><\/p>\n<\/td>\n<td width=\"13%\">\n<p align=\"center\"><b>B\u1eadc I<\/b><\/p>\n<\/td>\n<td width=\"13%\">\n<p align=\"center\"><b>B\u1eadc II<\/b><\/p>\n<\/td>\n<td width=\"13%\">\n<p align=\"center\"><b>B\u1eadc III<\/b><\/p>\n<\/td>\n<td width=\"13%\">\n<p align=\"center\"><b>B\u1eadc IV<\/b><\/p>\n<\/td>\n<td width=\"13%\">\n<p align=\"center\"><b>B\u1eadc V<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"34%\">Nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng, ch\u0103m s\u00f3c kh\u00e1ch h\u00e0ng, h\u1ed7 tr\u1ee3 kh\u00e1ch h\u00e0ng, h\u1ed7 tr\u1ee3 k\u1ef9 thu\u1eadt<\/td>\n<td width=\"13%\">4.500.000<\/td>\n<td width=\"13%\">4.761.750<\/td>\n<td width=\"13%\">4.961.000<\/td>\n<td width=\"13%\">5.209.000<\/td>\n<td width=\"13%\">5.470.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Theo \u0111\u00f3, m\u1ee9c l\u01b0\u01a1ng B\u1eadc II cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng b\u1eadc I l\u00e0 5%, m\u1ee9c l\u01b0\u01a1ng b\u1eadc III cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng b\u1eadc II l\u00e0 5%, m\u1ee9c l\u01b0\u01a1ng b\u1eadc IV cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng b\u1eadc III l\u00e0 5%, m\u1ee9c l\u01b0\u01a1ng b\u1eadc V cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng b\u1eadc IV l\u00e0 5%.<\/p>\n<p><em><span style=\"text-decoration: underline;\">L\u01b0u \u00fd:<\/span><\/em><\/p>\n<p style=\"padding-left: 40px;\">B\u1eadc l\u01b0\u01a1ng \u00a0ch\u1ec9 x\u00e9t tr\u00ean m\u1ed9t v\u1ecb tr\u00ed c\u00f4ng vi\u1ec7c, l\u00e0 s\u1ef1 s\u1eafp x\u1ebfp theo chi\u1ec1u ngang. C\u00f2n thang l\u01b0\u01a1ng l\u00e0 s\u1ef1 s\u1eafp x\u1ebfp theo chi\u1ec1u d\u1ecdc c\u1ee7a c\u00e1c v\u1ecb tr\u00ed kh\u00e1c nhau v\u00e0 c\u00f3 s\u1ef1 t\u0103ng gi\u1ea3m m\u1ee9c l\u01b0\u01a1ng trong c\u00f9ng m\u1ed9t b\u1eadc.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thang_bang_luong_co_bat_buoc_khong\"><\/span><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\" title=\"thang b\u1ea3ng l\u01b0\u01a1ng c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng\">Thang b\u1ea3ng l\u01b0\u01a1ng c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Theo quy \u0111\u1ecbnh \u0111\u00e3 n\u00eau, doanh nghi\u1ec7p c\u1ea7n thi\u1ebft l\u1eadp thang b\u1ea3ng l\u01b0\u01a1ng c\u00f3 b\u1eaft bu\u1ed9c, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng l\u00e0m n\u1ec1n t\u1ea3ng cho vi\u1ec7c tuy\u1ec3n d\u1ee5ng, s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, th\u1ecfa thu\u1eadn m\u1ee9c l\u01b0\u01a1ng d\u1ef1a tr\u00ean c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, c\u0169ng nh\u01b0 th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p>M\u1ee9c lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ph\u1ea3i l\u00e0 m\u1ee9c trung b\u00ecnh, \u0111\u1ea3m b\u1ea3o r\u1eb1ng ph\u1ea7n l\u1edbn ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u00e0 kh\u00f4ng c\u1ea7n k\u00e9o d\u00e0i th\u1eddi gian l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng, v\u00e0 c\u1ea7n \u0111\u01b0\u1ee3c th\u1eed nghi\u1ec7m tr\u01b0\u1edbc khi ch\u00ednh th\u1ee9c \u00e1p d\u1ee5ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-232022 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Nop-to-khai-thue-thu-nhap-ca-nhan-hang-thang-hoac-quy.jpg\" alt=\"Thang b\u1ea3ng l\u01b0\u01a1ng c\u00f3 b\u1eaft bu\u1ed9c kh\u00f4ng?\" width=\"566\" height=\"383\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Nop-to-khai-thue-thu-nhap-ca-nhan-hang-thang-hoac-quy.jpg 566w, https:\/\/gtax.vn\/wp-content\/uploads\/2019\/06\/Nop-to-khai-thue-thu-nhap-ca-nhan-hang-thang-hoac-quy-300x203.jpg 300w\" sizes=\"(max-width: 566px) 100vw, 566px\" \/><\/p>\n<p>Hi\u1ec7n t\u1ea1i, c\u00e1c doanh nghi\u1ec7p c\u1ea7n ph\u1ea3i thi\u1ebft l\u1eadp thang b\u1ea3ng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, tuy nhi\u00ean kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u0103ng k\u00fd t\u1ea1i Ph\u00f2ng Lao \u0111\u1ed9ng \u2013 Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i.<\/p>\n<p>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u1ea7n thi\u1ebft l\u1eadp thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 \u0111\u1ecbnh m\u1ee9c lao \u0111\u1ed9ng \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 cho vi\u1ec7c tuy\u1ec3n d\u1ee5ng v\u00e0 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1. M\u1ee9c l\u01b0\u01a1ng s\u1ebd \u0111\u01b0\u1ee3c th\u01b0\u01a1ng th\u1ea3o d\u1ef1a tr\u00ean c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mau_thang_bang_luong_cua_cong_ty_tnhh\"><\/span><span id=\"1\" class=\"HALYaf zjZ1Re KKjvXb\" role=\"tabpanel\"><span class=\"zRhise\"><span class=\"PkjLuf\" title=\"m\u1eabu thang b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a c\u00f4ng ty tnhh\">M\u1eabu thang b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a c\u00f4ng ty tnhh<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Hi\u1ec7n t\u1ea1i, ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng c\u00f9ng v\u1edbi c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan ch\u01b0a \u0111\u01b0a ra quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 m\u1eabu H\u1ec7 th\u1ed1ng thang b\u1ea3ng l\u01b0\u01a1ng.<\/p>\n<p>Qu\u00fd v\u1ecb c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1eabu H\u1ec7 th\u1ed1ng thang b\u1ea3ng l\u01b0\u01a1ng d\u00e0nh cho C\u00f4ng ty TNHH MTV d\u01b0\u1edbi \u0111\u00e2y:<\/p>\n<table class=\"table table-striped table-bordered\" style=\"width: 94.1539%; height: 763px;\" border=\"2\" cellspacing=\"2\" cellpadding=\"2\">\n<tbody>\n<tr>\n<td colspan=\"3\" width=\"324\"><strong>C\u00d4NG TY TNHH X<br \/>\n<\/strong><\/td>\n<td width=\"83\"><\/td>\n<td colspan=\"3\" width=\"295\"><strong>C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM<\/strong><\/td>\n<td width=\"106\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>M\u00e3 s\u1ed1 thu\u1ebf: \u2026<\/strong><\/td>\n<td><\/td>\n<td colspan=\"3\"><strong>\u0110\u1ed9c L\u1eadp \u2013 T\u1ef1 Do \u2013 H\u1ea1nh Ph\u00fac<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><strong>\u0110\u1ecba ch\u1ec9:<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"8\"><strong>H\u1ec6 TH\u1ed0NG THANG L\u01af\u01a0NG, B\u1ea2NG L\u01af\u01a0NG<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"8\"><strong>\u00c1p d\u1ee5ng m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u: 4.258.600 \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td colspan=\"3\"><strong>\u0110\u01a1n v\u1ecb t\u00ednh: Vi\u1ec7t Nam \u0111\u1ed3ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" width=\"140\">NH\u00d3M CH\u1ee8C DANH,<br \/>\nV\u1eca TR\u00cd C\u00d4NG VI\u1ec6C<\/td>\n<td colspan=\"7\"><strong>B\u1eadc L\u01b0\u01a1ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>I<\/strong><\/td>\n<td><strong>II<\/strong><\/td>\n<td><strong>III<\/strong><\/td>\n<td><strong>IV<\/strong><\/td>\n<td><strong>V<\/strong><\/td>\n<td><strong>VI<\/strong><\/td>\n<td><strong>VII<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1. Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>M\u1ee9c L\u01b0\u01a1ng<\/td>\n<td>5,000,000<\/td>\n<td>5,250,000<\/td>\n<td>5,512,500<\/td>\n<td>5,788,125<\/td>\n<td>6,077,531<\/td>\n<td>6,381,408<\/td>\n<td>6,700,478<\/td>\n<\/tr>\n<tr>\n<td>3. K\u1ebf To\u00e1n Tr\u01b0\u1edfng<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>M\u1ee9c L\u01b0\u01a1ng<\/td>\n<td>4,500,000<\/td>\n<td>4,725,000<\/td>\n<td>4,961,250<\/td>\n<td>5,209,313<\/td>\n<td>5,469,778<\/td>\n<td>5,743,267<\/td>\n<td>6,030,430<\/td>\n<\/tr>\n<tr>\n<td>4. Gi\u00e1o vi\u00ean d\u1ea1y k\u1ebf to\u00e1n th\u1ef1c h\u00e0nh th\u1ef1c t\u1ebf<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>M\u1ee9c L\u01b0\u01a1ng<\/td>\n<td>4,300,000<\/td>\n<td>4,515,000<\/td>\n<td>4,740,750<\/td>\n<td>4,977,788<\/td>\n<td>5,226,677<\/td>\n<td>5,488,011<\/td>\n<td>5,762,411<\/td>\n<\/tr>\n<tr>\n<td>5. Tr\u1ee3 gi\u1ea3ng<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>M\u1ee9c L\u01b0\u01a1ng<\/td>\n<td>4,258,600<\/td>\n<td>4,471,530<\/td>\n<td>4,695,107<\/td>\n<td>4,929,862<\/td>\n<td>5,176,355<\/td>\n<td>5,435,173<\/td>\n<td>5,706,931<\/td>\n<\/tr>\n<tr>\n<td>6. Nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng, Nh\u00e2n vi\u00ean kinh doanh<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>M\u1ee9c L\u01b0\u01a1ng<\/td>\n<td>4,258,600<\/td>\n<td>4,471,530<\/td>\n<td>4,695,107<\/td>\n<td>4,929,862<\/td>\n<td>5,176,355<\/td>\n<td>5,435,173<\/td>\n<td>5,706,931<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td colspan=\"4\">H\u00e0 N\u1ed9i, ng\u00e0y 01 th\u00e1ng 01 n\u0103m 2018<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td colspan=\"4\">GI\u00c1M \u0110\u1ed0C C\u00d4NG TY<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>M\u1ed7i doanh nghi\u1ec7p s\u1ebd c\u00f3 c\u00e1ch \u0111i\u1ec1u ch\u1ec9nh thang b\u1ea3ng l\u01b0\u01a1ng ri\u00eang bi\u1ec7t. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 th\u00f4ng tin tham kh\u1ea3o v\u1ec1 thang l\u01b0\u01a1ng cho doanh nghi\u1ec7p t\u01b0 nh\u00e2n, bao g\u1ed3m c\u00e1c ch\u1ee9c danh sau:<\/p>\n<ul>\n<li>M\u1ee9c l\u01b0\u01a1ng d\u00e0nh cho gi\u00e1m \u0111\u1ed1c<\/li>\n<li>M\u1ee9c l\u01b0\u01a1ng cho k\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/li>\n<li>M\u1ee9c l\u01b0\u01a1ng c\u1ee7a tr\u01b0\u1edfng ph\u00f2ng kinh doanh v\u00e0 tr\u01b0\u1edfng ph\u00f2ng k\u1ef9 thu\u1eadt<\/li>\n<li>M\u1ee9c l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean k\u1ebf to\u00e1n, kinh doanh v\u00e0 k\u1ef9 thu\u1eadt<\/li>\n<li>M\u1ee9c l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng v\u00e0 t\u1ea1p v\u1ee5<\/li>\n<\/ul>\n<\/div>\n<p>Ch\u00fang t\u00f4i cam k\u1ebft \u00a0B\u1ea1n s\u1ebd h\u00e0i l\u00f2ng v\u1edbi\u00a0chi ph\u00ed\u00a0v\u00e0 s\u1ef1\u00a0chuy\u00ean nghi\u1ec7p\u00a0t\u1eeb nh\u00e2n vi\u00ean t\u01b0 v\u1ea5n Gtax. Vui l\u00f2ng li\u00ean h\u1ec7:<\/p>\n<p><strong>C\u00d4NG TY T\u01af V\u1ea4N V\u00c0 D\u1ecaCH V\u1ee4 K\u1ebe TO\u00c1N GTAX<\/strong><\/p>\n<ul>\n<li>Tr\u1ee5 s\u1edf: Ph\u00f2ng 1901, Saigon Trade Center, 37 T\u00f4n \u0110\u1ee9c Th\u1eafng, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN1: T\u1ea7ng tr\u1ec7t, To\u00e0 nh\u00e0 Rosana, 60\u00a0 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>CN2: P.805, Khu B, To\u00e0 Nh\u00e0 IndoChina, 04 Nguy\u1ec5n \u0110\u00ecnh Chi\u1ec3u, Q.1, Tp H\u1ed3 Ch\u00ed Minh<\/li>\n<li>TEL: (028) 2221 6789<\/li>\n<li>WEB:\u00a0<a href=\"https:\/\/gtax.vn\/english\/\">https:\/\/gtax.vn<\/a><\/li>\n<li>Fanpage: <a href=\"https:\/\/www.facebook.com\/ketoangtax\/\" target=\"_blank\" rel=\"noopener nofollow\">https:\/\/www.facebook.com\/ketoangtax\/<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Thang b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p t\u1eeb n\u0103m 2021 s\u1ebd \u0111\u01b0\u1ee3c x\u00e2y d\u1ef1ng ra sao? M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng \u0111\u1ec3 x\u00e2y d\u1ef1ng thang b\u1ea3ng l\u01b0\u01a1ng s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c n\u00e0o? K\u1ebf to\u00e1n Gtax xin t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb \u0111\u1ec3 b\u1ea1n \u0111\u1ecdc ti\u1ec7n theo d\u00f5i nh\u01b0 sau: Nguy\u00ean t\u1eafc khi x\u00e2y d\u1ef1ng thang b\u1ea3ng [&#8230;]\n","protected":false},"author":1,"featured_media":232499,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[846],"tags":[845],"class_list":["post-232492","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lao-dong-tien-luong","tag-thang-bang-luong"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232492"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=232492"}],"version-history":[{"count":14,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232492\/revisions"}],"predecessor-version":[{"id":235010,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/232492\/revisions\/235010"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/232499"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=232492"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=232492"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=232492"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}