{"id":1339,"date":"2025-07-28T11:27:59","date_gmt":"2025-07-28T11:27:59","guid":{"rendered":"https:\/\/tranthihoa.infy.uk\/?p=1339"},"modified":"2026-01-08T09:21:35","modified_gmt":"2026-01-08T09:21:35","slug":"cach-lam-bang-tinh-luong-tren-excel-hang-thang-nam-2025","status":"publish","type":"post","link":"https:\/\/tranthihoa.com\/index.php\/2025\/07\/28\/cach-lam-bang-tinh-luong-tren-excel-hang-thang-nam-2025\/","title":{"rendered":"C\u00e1ch l\u00e0m b\u1ea3ng t\u00ednh l\u01b0\u01a1ng tr\u00ean Excel h\u00e0ng th\u00e1ng n\u0103m 2025"},"content":{"rendered":"

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u00e0m b\u1ea3ng t\u00ednh l\u01b0\u01a1ng tr\u00ean Excel 2025 theo m\u1eabu B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng theo Th\u00f4ng t\u01b0 133 v\u00e0 200 m\u1edbi nh\u1ea5t. C\u00e1ch l\u1eadp b\u1ea3ng Excel t\u00ednh l\u01b0\u01a1ng h\u00e0ng th\u00e1ng cho nh\u00e2n vi\u00ean nh\u01b0: L\u01b0\u01a1ng \u0111\u00f3ng BHXH, t\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n theo l\u01b0\u01a1ng, x\u00e1c \u0111\u1ecbnh ng\u00e0y c\u00f4ng, thu\u1ebf TNCN …<\/strong>
\nQuy \u0111\u1ecbnh v\u1ec1 B\u1ea3ng t\u00ednh l\u01b0\u01a1ng – thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng:<\/strong>
\n– Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 200 v\u00e0 Th\u00f4ng t\u01b0 133 th\u00ec DN \u0111\u01b0\u1ee3c t\u1ef1 thi\u1ebft k\u1ebf M\u1eabu b\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng ph\u00f9 h\u1ee3p v\u1edbi y\u00eau c\u1ea7u c\u1ee7a DN.
\nC\u0103n c\u1ee9 \u0111\u1ec3 l\u00e0m b\u1ea3ng t\u00ednh l\u01b0\u01a1ng:<\/strong><\/p>\n

+ B\u1ea3ng ch\u1ea5m c\u00f4ng\u00a0<\/strong>(N\u1ebfu DN t\u00ednh l\u01b0\u01a1ng theo th\u1eddi gian th\u00ec b\u1ea3ng ch\u1ea5m c\u00f4ng d\u00f9ng \u0111\u1ec3 S\u1ed1 ng\u00e0y \u0111i l\u00e0m th\u1ef1c t\u1ebf trong th\u00e1ng)
\n+ H\u0110L\u0110\u00a0<\/strong>(\u0111\u1ec3 bi\u1ebft m\u1ee9c l\u01b0\u01a1ng c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c \u0111\u01b0\u1ee3c nh\u1eadn)
\n+ H\u1ed3 s\u01a1 tham gia b\u1ea3o hi\u1ec3m\u00a0<\/strong>(\u0111\u1ec3 t\u00ednh ra c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb v\u00e0o l\u01b0\u01a1ng v\u00e0 ph\u1ea7n chi ph\u00ed b\u1ea3o hi\u1ec3m doanh nghi\u1ec7p \u0111\u00f3ng theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh)
\n+ C\u00e1c ch\u1ee9ng t\u1eeb t\u1ea1m \u1ee9ng \u2013 ho\u00e0n \u1ee9ng (n\u1ebfu c\u00f3)\u00a0<\/strong>(\u0111\u1ec3 thanh to\u00e1n t\u1ea1m \u1ee9ng \/ tr\u1eeb v\u00e0o l\u01b0\u01a1ng)
\n+ Quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng\u00a0<\/strong>(\u0111\u1ec3 bi\u1ebft quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p, ng\u00e0y ngh\u1ec9 h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng….)
\n+ B\u1ea3ng t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n\u00a0<\/strong>(\u0111\u1ec3 t\u00ednh ra \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf TNCN ph\u1ea3i tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)
\n+ B\u1ea3ng t\u00ednh l\u01b0\u01a1ng\u00a0<\/strong>(\u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng)<\/p>\n

C\u00e1ch l\u00e0m c\u00e1c c\u1ed9t tr\u00ean b\u1ea3ng t\u00ednh l\u01b0\u01a1ng:<\/strong><\/p>\n

1. L\u01b0\u01a1ng ch\u00ednh:<\/strong><\/span><\/h4>\n

\u0110\u00e2y l\u00e0 m\u1ee9c l\u01b0\u01a1ng ch\u01b0a bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p\/tr\u1ee3 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c<\/p>\n

=> C\u00e1c b\u1ea1n l\u1ea5y th\u00f4ng tin v\u1ec1 m\u1ee9c l\u01b0\u01a1ng ch\u00ednh c\u1ee7a NL\u0110 t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/p>\n

L\u01b0u \u00fd: L\u01b0\u01a1ng ch\u00ednh kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec1u v\u00f9ng<\/em><\/p>\n

V\u00ed d\u1ee5:<\/strong>\u00a0C\u00f4ng ty X \u1edf V\u00f9ng 1 th\u00ec m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u c\u1ee7a v\u00f9ng 1 t\u1ea1i n\u0103m 2025 l\u00e0:\u00a04.960.000\u0111\/ th\u00e1ng.<\/p>\n

=> L\u01b0\u01a1ng ch\u00ednh c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n\u00a0<\/em>4.960.000\u0111\/ th\u00e1ng.<\/p>\n

2. C\u00e1c kho\u1ea3n Ph\u1ee5 c\u1ea5p.<\/strong><\/span><\/h4>\n

\u0110\u1ec3 bi\u1ebft NL\u0110 \u0111\u01b0\u1ee3c h\u01b0\u1edfng nh\u1eefng kho\u1ea3n ph\u1ee5 c\u1ea5p n\u00e0o, m\u1ee9c h\u01b0\u1edfng l\u00e0 bao nhi\u00eau th\u00ec c\u00e1c b\u1ea1n l\u1ea5y th\u00f4ng tin t\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng c\u1ee7a c\u00f4ng ty<\/p>\n

3. T\u1ed5ng thu nh\u1eadp:<\/strong><\/span><\/h4>\n

T\u1ed5ng thu nh\u1eadp = L\u01b0\u01a1ng Ch\u00ednh + C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p + C\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 kh\u00e1c (n\u1ebfu c\u00f3)<\/p>\n

4. Ng\u00e0y c\u00f4ng \u0111i l\u00e0m:<\/strong><\/span><\/h4>\n

\u0110\u00e2y l\u00e0 s\u1ed1 ng\u00e0y ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i l\u00e0m th\u1ef1c t\u1ebf trong th\u00e1ng
\n=> C\u00e1c b\u1ea1n l\u1ea5y s\u1ed1 ng\u00e0y c\u00f4ng \u0111i l\u00e0m th\u1ef1c t\u1ebf t\u1ea1i B\u1ea3ng ch\u1ea5m c\u00f4ng \u0111\u1ec3 nh\u1eadp v\u00e0o \u0111\u00e2y nh\u00e9<\/p>\n

5. T\u1ed5ng L\u01b0\u01a1ng th\u1ef1c t\u1ebf:<\/strong><\/span><\/h4>\n

– C\u00f4ng th\u1ee9c t\u00ednh l\u01b0\u01a1ng:<\/strong><\/p>\n\n\n\n\n
L\u01b0\u01a1ng th\u00e1ng<\/strong><\/td>\n=<\/td>\n( L\u01b0\u01a1ng ch\u00ednh + Ph\u1ee5 c\u1ea5p + C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c (n\u1ebfu c\u00f3))
\n——————–<\/td>\n		X<\/td>\nS\u1ed1 ng\u00e0y \u0111i l\u00e0m th\u1ef1c t\u1ebf trong th\u00e1ng<\/td>\n<\/tr>\n
S\u1ed1 ng\u00e0y c\u00f4ng\u00a0t\u00ednh l\u01b0\u01a1ng<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Trong \u0111\u00f3:\u00a0S\u1ed1 ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a doanh nghi\u1ec7p ho\u1eb7c th\u1ecfa thu\u1eadn gi\u1eefa ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c trong quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng<\/p>\n

– C\u00e1ch x\u00e1c \u0111\u1ecbnh ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng nh\u01b0 sau:<\/strong>
\n+\u00a0C\u00e1ch 1<\/u><\/strong>: Ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh theo \u201cNg\u00e0y l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh trong th\u00e1ng<\/strong>\u201d<\/p>\n

Ng\u00e0y l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh trong th\u00e1ng l\u00e0 nh\u1eefng ng\u00e0y NL\u0110 ph\u1ea3i \u0111i l\u00e0m trong th\u00e1ng, kh\u00f4ng bao g\u1ed3m c\u00e1c ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n theo th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng
\nV\u00ed d\u1ee5<\/u><\/strong>: C\u00f4ng ty A quy \u0111\u1ecbnh nh\u00e2n vi\u00ean s\u1ebd \u0111i l\u00e0m t\u1eeb th\u1ee9 2 \u0111\u1ebfn th\u1ee9 7, ch\u1ee7 nh\u1eadt ngh\u1ec9
\nTh\u00e1ng 3\/2025 c\u00f3 31 ng\u00e0y, c\u00f3 4 ch\u1ee7 nh\u1eadt
\n=> Ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng c\u1ee7a th\u00e1ng 3\/2025 = T\u1ed5ng s\u1ed1 ng\u00e0y trong th\u00e1ng\u00a0 l\u00e0 31 \u2013 T\u1ed5ng s\u1ed1 ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n l\u00e0 5 = 26 ng\u00e0y
\n=> Th\u1eddi gian l\u00e0m vi\u1ec7c v\u00e0 th\u1eddi gian ngh\u1ec9 ng\u01a1i l\u00e0 1 trong nh\u1eefng n\u1ed9i dung b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng n\u00ean th\u00f4ng tin v\u1ec1 m\u1ed9t ng\u00e0y 1 l\u00e0m m\u1ea5y ti\u1ebfng, 1 tu\u1ea7n l\u00e0m vi\u1ec7c m\u1ea5y ng\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng -> C\u00e1c b\u1ea1n c\u00f3 th\u1ec3 c\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh th\u1eddi gian l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n

+\u00a0C\u00e1ch 2<\/u><\/strong>: Ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u201cS\u1ed1 ng\u00e0y c\u1ed1 \u0111\u1ecbnh<\/strong>\u201d<\/p>\n

S\u1ed1 ng\u00e0y c\u1ed1 \u0111\u1ecbnh n\u00e0y l\u00e0 c\u00f3 th\u1ec3 l\u00e0 26 \/ 24 \/ 22 ng\u00e0y => Do doanh nghi\u1ec7p t\u1ef1 quy \u0111\u1ecbnh ho\u1eb7c th\u1ecfa thu\u1eadn v\u1edbi NL\u0110
\nV\u1edbi C\u00e1ch 2 n\u00e0y th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng s\u1ebd \u0111\u01a1n gi\u1ea3n h\u01a1n: Thay v\u00ec ph\u1ea3i t\u00ednh xem m\u1ed7i th\u00e1ng c\u00f3 bao nhi\u00eau ng\u00e0y, r\u1ed3i bao nhi\u00eau ch\u1ee7 nh\u1eadt th\u00ec c\u00e1ch 2 n\u00e0y ch\u1ec9 \u0111\u01a1n gi\u1ea3n l\u00e0 \u1ea5n \u0111\u1ecbnh s\u1eb5n 1 con s\u1ed1. Th\u01b0\u1eddng th\u00ec c\u00e1c doanh nghi\u1ec7p b\u00ean ngo\u00e0i n\u1ebfu \u00e1p d\u1ee5ng c\u00e1ch 2 n\u00e0y s\u1ebd l\u1ea5y ng\u00e0y c\u00f4ng c\u1ed1 \u0111\u1ecbnh l\u00e0 26 ng\u00e0y<\/p>\n

\u00a0V\u1edbi 2 c\u00e1ch t\u00ednh l\u01b0\u01a1ng n\u00e0y s\u1ebd cho ra s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng kh\u00e1c nhau.<\/strong><\/p>\n

=> Vi\u1ec7c l\u1ef1a ch\u1ecdn, th\u1ef1c hi\u1ec7n t\u00ednh l\u01b0\u01a1ng theo c\u00e1ch t\u00ednh n\u00e0o l\u00e0 do t\u1ef1 doanh nghi\u1ec7p quy \u0111\u1ecbnh v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n c\u1ee5 th\u1ec3 trong quy ch\u1ebf l\u01b0\u01a1ng th\u01b0\u1edfng ho\u1eb7c quy ch\u1ebf t\u00e0i ch\u00ednh ho\u1eb7c th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/p>\n

\u0110\u1ec3 c\u00e1c b\u1ea1n so s\u00e1nh r\u00f5 h\u01a1n v\u1ec1 2 c\u00e1ch t\u00ednh l\u01b0\u01a1ng n\u00e0y ch\u00fang ta s\u1ebd \u0111i th\u1ef1c h\u00e0nh t\u00ednh l\u01b0\u01a1ng cho 1 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee5 th\u1ec3
\nV\u00ed d\u1ee5<\/u><\/strong>: C\u00f4ng ty Thi\u00ean \u01afng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi V\u0169 \u0110\u1ee9c Long.
\nTr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1ec3 hi\u1ec7n c\u00e1c th\u00f4ng tin nh\u01b0 sau:<\/p>\n

+ L\u00e0m vi\u1ec7c t\u1eeb th\u1ee9 2 \u2013 7, ch\u1ee7 nh\u1eadt ngh\u1ec9, ngh\u1ec9 l\u1ec5 t\u1ebft theo Q\u0110
\n+ L\u01b0\u01a1ng ch\u00ednh: 6.000.000\/th\u00e1ng
\n+ PC tr\u00e1ch nhi\u1ec7m: 1.000.000\/th\u00e1ng
\n+ C\u00e1c kho\u1ea3n b\u1ed5 sung:<\/p>\n

+\/ \u0102n tr\u01b0a: 730.000\/th\u00e1ng
\n+\/ \u0110i\u1ec7n tho\u1ea1i: 500.000\/th\u00e1ng
\n+\/ X\u0103ng Xe: 500.000\/th\u00e1ng
\nT\u00ednh l\u01b0\u01a1ng th\u00e1ng 3\/2025 cho V\u0169 \u0110\u1ee9c Long theo c\u1ea3 2 c\u00e1ch v\u1edbi th\u00f4ng tin nh\u01b0 sau:<\/strong><\/p>\n

+ Ng\u00e0y c\u00f4ng \u0111i l\u00e0m th\u1ef1c t\u1ebf trong th\u00e1ng 3\/2025 l\u00e0: 24 ng\u00e0y
\n+ Khi t\u00ednh theo c\u00e1ch 2: Ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh l\u00e0 26 ng\u00e0y.
\nX\u00e1c \u0111\u1ecbnh t\u1ed5ng thu nh\u1eadp theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng =\u00a0<\/strong>L\u01b0\u01a1ng ch\u00ednh + Ph\u1ee5 c\u1ea5p + C\u00e1c kho\u1ea3n b\u1ed5 sung = 6.000.000 + 1.000.000 + 730.000 + 500.000 + 500.000 =\u00a08.730.000\u0111<\/strong>
\n– T\u00ednh l\u01b0\u01a1ng theo c\u00e1ch 1<\/strong>: Ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh theo \u201cNg\u00e0y l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh trong th\u00e1ng\u201d. S\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh trong th\u00e1ng = 31 \u2013 4 ng\u00e0y ch\u1ee7 nh\u1eadt = 27 ng\u00e0y<\/p>\n\n\n\n\n\n\n\n
L\u01b0\u01a1ng th\u00e1ng\u00a03\/2025<\/strong><\/td>\n=<\/td>\nL\u01b0\u01a1ng ch\u00ednh + Ph\u1ee5 c\u1ea5p + Kho\u1ea3n b\u1ed5 sung
\n—————————–<\/td>\n		X<\/td>\nNg\u00e0y c\u00f4ng \u0111i l\u00e0m th\u1ef1c t\u1ebf trong th\u00e1ng<\/td>\n<\/tr>\n
Ng\u00e0y l\u00e0m vi\u1ec7c h\u00e0nh ch\u00ednh trong th\u00e1ng<\/td>\n<\/tr>\n
<\/td>\n=<\/td>\n8.730.000<\/strong><\/td>\nX<\/strong><\/td>\n24<\/strong><\/td>\n<\/tr>\n
27<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/td>\n7.760.000\u0111<\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

–\u00a0T\u00ednh theo c\u00e1ch 2<\/strong>: Ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u201cS\u1ed1 ng\u00e0y t\u00ednh l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh\u201d
\nS\u1ed1 ng\u00e0y t\u00ednh l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty l\u00e0: 26\u00a0ng\u00e0y<\/strong><\/p>\n\n\n\n\n\n\n\n
L\u01b0\u01a1ng th\u00e1ng\u00a03\/2025<\/strong><\/td>\n=<\/strong><\/td>\nL\u01b0\u01a1ng ch\u00ednh + Ph\u1ee5 c\u1ea5p + Kho\u1ea3n b\u1ed5 sung
\n—————————————–<\/td>\n		x<\/td>\nNg\u00e0y c\u00f4ng \u0111i l\u00e0m th\u1ef1c t\u1ebf trong th\u00e1ng<\/td>\n<\/tr>\n
S\u1ed1 ng\u00e0y t\u00ednh l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh<\/td>\n<\/tr>\n
<\/td>\n=<\/td>\n8.730.000<\/strong><\/td>\nX<\/strong><\/td>\n24<\/strong><\/td>\n<\/tr>\n
26<\/strong><\/td>\n<\/tr>\n
<\/td>\n=<\/td>\n8.058.462\u0111<\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Nh\u00ecn v\u00e0o k\u1ebft qu\u1ea3 c\u1ee7a 2 c\u00e1ch tr\u00ean th\u00f4ng qua v\u00ed d\u1ee5 n\u00e0y th\u00ec c\u00e1c b\u1ea1n th\u1ea5y v\u1edbi c\u00f9ng 1 m\u1ee9c l\u01b0\u01a1ng, c\u00f9ng 1 s\u1ed1 ng\u00e0y c\u00f4ng \u0111i l\u00e0m th\u1ef1c t\u1ebf nh\u01b0 nhau nh\u01b0ng m\u1ed7i c\u00e1ch t\u00ednh s\u1ebd cho ra 1 k\u1ebft qu\u1ea3 kh\u00e1c nhau.<\/p>\n

Trong b\u1ea3ng t\u00ednh l\u01b0\u01a1ng th\u00e1ng 1\/2025 b\u00ean tr\u00ean th\u00ec c\u00f4ng ty X \u0111ang t\u00ednh theo c\u00e1ch s\u1ed1 2, v\u1edbi ng\u00e0y c\u00f4ng t\u00ednh l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh l\u00e0 26 ng\u00e0y<\/p>\n

6. Nh\u1eefng ng\u00e0y ngh\u1ec9 h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng:<\/strong><\/span><\/h4>\n

Th\u00e1ng 01 n\u0103m 2025 c\u00f3 6 ng\u00e0y l\u1ec5 T\u1ebft, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ngh\u1ec9 l\u00e0m nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng, g\u1ed3m c\u00f3:<\/p>\n

+ 1 ng\u00e0y T\u1ebft D\u01b0\u01a1ng l\u1ecbch: Ng\u00e0y 01\/01 l\u00e0 ng\u00e0y t\u1ebft d\u01b0\u01a1ng l\u1ecbch – Ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng<\/p>\n

+ 5 ng\u00e0y T\u1ebft \u00c2m l\u1ecbch: T\u1eeb ng\u00e0y 27\/01 \u0111\u1ebfn h\u1ebft ng\u00e0y 31\/01\/2025 l\u00e0 ng\u00e0y ngh\u1ec9 T\u1ebft Nguy\u00ean \u0110\u00e1n 2025 – Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ngh\u1ec9 h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng (C\u00f4ng ty X l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng \u00e1n ngh\u1ec9 T\u1ebft h\u01b0\u1edfng l\u01b0\u01a1ng l\u00e0: 2 ng\u00e0y cu\u1ed1i n\u0103m Gi\u00e1p Th\u00ecn v\u00e0 3 ng\u00e0y \u0111\u1ea7u n\u0103m \u1ea4t T\u1ef5)<\/p>\n

C\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng cho nh\u1eefng ng\u00e0y ngh\u1ec9 h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng n\u00e0y l\u00e0 ti\u1ec1n l\u01b0\u01a1ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/p>\n

Trong \u0111\u00f3 ti\u1ec1n l\u01b0\u01a1ng bao g\u1ed3m M\u1ee9c l\u01b0\u01a1ng (l\u01b0\u01a1ng ch\u00ednh), ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c
\nNh\u01b0ng l\u01b0u \u00fd: Ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ec3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong nh\u1eefng ng\u00e0y ngh\u1ec9 h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng n\u00e0y s\u1ebd kh\u00f4ng bao g\u1ed3m\u00a0c\u00e1c ch\u1ebf \u0111\u1ed9 v\u00e0 ph\u00fac l\u1ee3i kh\u00e1c nh\u01b0 th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 104 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, ti\u1ec1n th\u01b0\u1edfng s\u00e1ng ki\u1ebfn; ti\u1ec1n \u0103n gi\u1eefa ca; c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 x\u0103ng xe, \u0111i\u1ec7n tho\u1ea1i, \u0111i l\u1ea1i, ti\u1ec1n nh\u00e0 \u1edf, ti\u1ec1n gi\u1eef tr\u1ebb, nu\u00f4i con nh\u1ecf; h\u1ed7 tr\u1ee3 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e2n nh\u00e2n b\u1ecb ch\u1ebft, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ng\u01b0\u1eddi th\u00e2n k\u1ebft h\u00f4n, sinh nh\u1eadt c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, tr\u1ee3 c\u1ea5p kh\u00e1c<\/p>\n

7. L\u01b0\u01a1ng \u0111\u00f3ng BHXH:<\/strong><\/span><\/h4>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh th\u00ec: M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c l\u00e0 m\u1ee9c l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 lao \u0111\u1ed9ng.
\n=> L\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m = L\u01b0\u01a1ng ch\u00ednh + C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i \u0111\u00f3ng BHXH.<\/strong>
\nTrong \u0111\u00f3:
\n+ C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i \u0111\u00f3ng BHXH:<\/strong><\/p>\n

– Ph\u1ee5\u00a0c\u1ea5p\u00a0ch\u1ee9c\u00a0v\u1ee5,\u00a0ch\u1ee9c\u00a0danh\u037e
\n– Ph\u1ee5\u00a0c\u1ea5p\u00a0tr\u00e1ch\u00a0nhi\u1ec7m\u037e
\n– Ph\u1ee5\u00a0c\u1ea5p\u00a0n\u1eb7ng\u00a0nh\u1ecdc,\u00a0\u0111\u1ed9c\u00a0h\u1ea1i,\u00a0nguy\u00a0hi\u1ec3m\u037e
\n– Ph\u1ee5\u00a0c\u1ea5p\u00a0th\u00e2m\u00a0ni\u00ean\u037e
\n\u00ad- Ph\u1ee5\u00a0c\u1ea5p\u00a0khu\u00a0v\u1ef1c\u037e
\n– Ph\u1ee5\u00a0c\u1ea5p\u00a0l\u01b0u\u00a0\u0111\u1ed9ng\u037e
\n\u00ad- Ph\u1ee5\u00a0c\u1ea5p\u00a0thu\u00a0h\u00fat\u00a0v\u00e0\u00a0c\u00e1c\u00a0ph\u1ee5\u00a0c\u1ea5p\u00a0c\u00f3\u00a0t\u00ednh\u00a0ch\u1ea5t\u00a0t\u01b0\u01a1ng\u00a0t\u1ef1<\/p>\n

+ C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p\u00a0kh\u00f4ng \u0111\u00f3ng BHXH\u00a0g\u1ed3m:<\/strong><\/p>\n

– Ti\u1ec1n th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 104 c\u1ee7a B\u1ed9 lu\u1eadt lao \u0111\u1ed9ng, ti\u1ec1n th\u01b0\u1edfng s\u00e1ng ki\u1ebfn;
\n– Ti\u1ec1n \u0103n gi\u1eefa ca;
\n– C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 x\u0103ng xe, \u0111i\u1ec7n tho\u1ea1i, \u0111i l\u1ea1i, ti\u1ec1n nh\u00e0 \u1edf, ti\u1ec1n gi\u1eef tr\u1ebb, nu\u00f4i con nh\u1ecf;
\n– H\u1ed7 tr\u1ee3 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e2n nh\u00e2n b\u1ecb ch\u1ebft, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 ng\u01b0\u1eddi th\u00e2n k\u1ebft h\u00f4n, sinh nh\u1eadt c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p\u00a0v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, tr\u1ee3 c\u1ea5p kh\u00e1c ghi th\u00e0nh m\u1ee5c ri\u00eang trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i ti\u1ebft c2 \u0111i\u1ec3m c kho\u1ea3n 5 \u0110i\u1ec1u 3 c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1 10\/2020\/TT-BL\u0110TBXH.<\/p>\n

\u0110\u1ed1i v\u1edbi b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng 1\/2025 c\u1ee7a c\u00f4ng ty X th\u00ec:<\/strong><\/p>\n

L\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m = L\u01b0\u01a1ng ch\u00ednh
\nC\u00f2n c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p: \u0103n tr\u01b0a, \u0111i\u1ec7n tho\u1ea1i x\u0103ng xe s\u1ebd kh\u00f4ng ph\u1ea3i c\u1ed9ng v\u00e0o \u0111\u1ec3 tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/p>\n

8. T\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m n\u0103m 2025:<\/strong><\/span><\/h4>\n\n\n\n\n\n\n\n\n
C\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/strong><\/td>\nT\u00ednh v\u00e0o Chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p<\/strong><\/td>\nTr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a nh\u00e2n vi\u00ean<\/strong><\/td>\n<\/tr>\n
B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i
\n(BHXH)<\/strong><\/td>\n		17,5%<\/strong><\/td>\n8%<\/strong><\/td>\n<\/tr>\n
B\u1ea3o hi\u1ec3m y t\u1ebf
\n(BHYT)<\/strong><\/td>\n		3%<\/strong><\/td>\n1,5%<\/strong><\/td>\n<\/tr>\n
B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p
\n(BHTN)<\/strong><\/td>\n		1%<\/strong><\/td>\n1%<\/strong><\/td>\n<\/tr>\n
Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n
\n(KPC\u0110)<\/strong><\/td>\n		2%<\/strong><\/td>\n<\/td>\n<\/tr>\n
T\u1ed5ng\u00a0C\u1ed9ng<\/strong><\/td>\n23,5%<\/strong><\/td>\n10,5 %<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

C\u00e1ch tr\u00edch b\u1ea3o hi\u1ec3m theo l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m:<\/strong><\/p>\n

M\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m = Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BH X T\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m<\/strong><\/p>\n

V\u00ed d\u1ee5:\u00a0Trong b\u1ea3ng l\u01b0\u01a1ng th\u00e1ng 1\/2025 c\u1ee7a C\u00f4ng ty X\u00a0<\/strong>b\u00ean tr\u00ean c\u00f3 th\u00f4ng tin c\u1ee7a \u00f4ng\u00a0T\u1ea1 \u0110\u00ecnh Phong<\/strong> c\u00f3 m\u1ee9c l\u01b0\u01a1ng tham gia b\u1ea3o hi\u1ec3m l\u00e0: 18.000.000\u0111
\nX\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m c\u1ee7a d\u00f2ng \u00f4ng Th\u1eadt nh\u01b0 sau:<\/strong><\/p>\n

– Doanh nghi\u1ec7p (C\u00f4ng ty Thi\u00ean \u01afng) ph\u1ea3i n\u1ed9p\u00a0BHXH, BHYT, BHTN: = 18.000.000 x 21,5% = 3.870.000\u0111<\/p>\n

Trong \u0111\u00f3:
\n+ BHXH tr\u00edch 17,5% = 18.000.000 x 17,5% =\u00a03.150.000\u0111
\n+ BHYT tr\u00edch 3% =\u00a0\u00a018.000.000 x 3% =\u00a0540.000\u0111
\n+ BHTN tr\u00edch 1% =\u00a0\u00a018.000.000 x 1% = 180.000\u0111
\n(S\u1ed1 ti\u1ec1n n\u00e0y DN s\u1ebd ph\u1ea3i b\u1ecf ti\u1ec1n ra \u0111\u00f3ng BH cho NV v\u00e0 s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN)<\/p>\n

– Ng\u01b0\u1eddi lao \u0111\u1ed9ng (\u00f4ng Phong) ph\u1ea3i n\u1ed9p\u00a0BH (XH+YT+TN): BHXH, BHYT, BHTN: = 18.000.000 x 10,5% = 1.890.000\u0111<\/p>\n

Trong\u00a0\u0111\u00f3:
\n+ BHXH tr\u00edch 8% = 18.000.000 x 8% =\u00a01.440.000\u0111
\n+ BHYT tr\u00edch 1,5% =\u00a0\u00a018.000.000 x 1,5% =\u00a0270.000\u0111
\n+ BHTN tr\u00edch 1% =\u00a0\u00a018.000.000 x 1% =\u00a0180.000\u0111<\/p>\n

(S\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng th\u1ef1c nh\u1eadn h\u00e0ng th\u00e1ng c\u1ee7a NL\u0110 \u0111\u1ec3 DN mang \u0111i \u0111\u00f3ng)<\/p>\n

9. Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p<\/strong><\/span><\/h4>\n

– C\u1ed9t n\u00e0y th\u00ec c\u00e1c b\u1ea1n ph\u1ea3i t\u1ef1 t\u00ednh s\u1ed1 ti\u1ec1n thu\u1ebf TNCN c\u1ee7a t\u1eebng nh\u00e2n vi\u00ean b\u1eb1ng 1 File Excel kh\u00e1c sau \u0111\u00f3 l\u1ea5y s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p \u0111\u00f3 nh\u1eadp v\u00e0o \u0111\u00e2y\u00a0(N\u1ec1u l\u00e0m Excel th\u00ec c\u1ea7n d\u00f9ng h\u00e0m l\u00e0 link sang \u0111\u01b0\u1ee3c ngay).<\/em><\/p>\n

10. T\u1ea1m \u1ee9ng<\/strong><\/span><\/h4>\n

– L\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 nh\u00e2n vi\u00ean \u0111\u00e3 \u1ee9ng trong th\u00e1ng\u00a0(ch\u00fa \u00fd\u00a0\u0111\u00e2y l\u00e0 ti\u1ec1n l\u01b0\u01a1ng m\u00e0 nh\u00e2n vi\u00ean \u0111\u00f3 \u1ee9ng nh\u00e9, kh\u00f4ng ph\u1ea3i ti\u1ec1n \u1ee9ng \u0111\u1ec3 \u0111i mua h\u00e0ng)<\/em><\/p>\n

11. Th\u1ef1c l\u0129nh<\/strong><\/span><\/h4>\n

Th\u1ef1c l\u0129nh = T\u1ed5ng thu nh\u1eadp – Kho\u1ea3n ti\u1ec1n BHXH tr\u00ednh v\u00e0o l\u01b0\u01a1ng c\u1ee7a NV – Thu\u1ebf TNCN ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3) – T\u1ea1m \u1ee9ng (n\u1ebfu c\u00f3).<\/p>\n

L\u01b0u \u00fd:<\/strong>\u00a0N\u1ebfu DN c\u00f3 t\u00ednh l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd, t\u0103ng ca, ng\u00e0y l\u1ec5..<\/strong>
\n– Theo quy \u0111\u1ecbnh: Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m nh\u01b0 sau:
\na. V\u00e0o ng\u00e0y th\u01b0\u1eddng, \u00edt nh\u1ea5t b\u1eb1ng 150%;
\nb. V\u00e0o ng\u00e0y ngh\u1ec9 h\u00e0ng tu\u1ea7n, \u00edt nh\u1ea5t b\u1eb1ng 200%;
\nc. V\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, \u00edt nh\u1ea5t b\u1eb1ng 300%.
\nCh\u00fa \u00fd Quan tr\u1ecdng:<\/strong>
\n– Khi thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean c\u00e1c b\u1ea1n\u00a0ph\u1ea3i y\u00eau c\u1ea7u h\u1ecd k\u00fd v\u00e0o b\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/strong>, nh\u01b0 v\u1eady th\u00ec chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn c\u00e1ch l\u00e0m b\u1ea3ng t\u00ednh l\u01b0\u01a1ng tr\u00ean Excel 2025 theo m\u1eabu B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng theo Th\u00f4ng t\u01b0 133 v\u00e0 200 m\u1edbi nh\u1ea5t. C\u00e1ch l\u1eadp b\u1ea3ng Excel t\u00ednh l\u01b0\u01a1ng h\u00e0ng th\u00e1ng cho nh\u00e2n vi\u00ean nh\u01b0: L\u01b0\u01a1ng \u0111\u00f3ng BHXH, t\u1ef7 l\u1ec7 tr\u00edch c\u00e1c kho\u1ea3n theo l\u01b0\u01a1ng, x\u00e1c \u0111\u1ecbnh ng\u00e0y c\u00f4ng, thu\u1ebf TNCN … Quy […]<\/p>\n","protected":false},"author":1,"featured_media":1327,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[139],"tags":[],"class_list":["post-1339","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-tong-hop"],"_links":{"self":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1339","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/comments?post=1339"}],"version-history":[{"count":3,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1339\/revisions"}],"predecessor-version":[{"id":1342,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/posts\/1339\/revisions\/1342"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media\/1327"}],"wp:attachment":[{"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/media?parent=1339"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/categories?post=1339"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tranthihoa.com\/index.php\/wp-json\/wp\/v2\/tags?post=1339"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}