{"id":6957,"date":"2026-07-09T09:55:12","date_gmt":"2026-07-09T02:55:12","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=6957"},"modified":"2026-07-09T10:03:22","modified_gmt":"2026-07-09T03:03:22","slug":"tra-luong-sau-khi-cham-dut-hop-dong-lao-dong","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/tra-luong-sau-khi-cham-dut-hop-dong-lao-dong\/","title":{"rendered":"Tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 1\/7\/2026: Kh\u1ea5u tr\u1eeb 10% hay l\u0169y ti\u1ebfn?"},"content":{"rendered":"

Tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/a> l\u00e0 t\u00ecnh hu\u1ed1ng ph\u00e1t sinh g\u1ea7n nh\u01b0 h\u00e0ng th\u00e1ng t\u1ea1i m\u1ecdi doanh nghi\u1ec7p c\u00f3 bi\u1ebfn \u0111\u1ed9ng nh\u00e2n s\u1ef1, t\u1eeb c\u00f4ng ty s\u1ea3n xu\u1ea5t \u0111\u1ebfn c\u00e1c t\u1eadp \u0111o\u00e0n d\u1ecbch v\u1ee5. K\u1ec3 t\u1eeb ng\u00e0y 01\/7\/2026, <\/span>Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a> \u0111\u00e3 thay \u0111\u1ed5i c\u0103n b\u1ea3n c\u00e1ch x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi kho\u1ea3n chi tr\u1ea3 n\u00e0y, khi\u1ebfn kh\u00f4ng \u00edt b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00fang t\u00fang khi \u00e1p d\u1ee5ng.<\/span><\/p>\n

Tr\u01b0\u1edbc \u0111\u00e2y, nhi\u1ec1u doanh nghi\u1ec7p v\u1eabn quen t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n cho kho\u1ea3n l\u01b0\u01a1ng tr\u1ea3 ch\u1eadm sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c, d\u1eabn \u0111\u1ebfn r\u1ee7i ro b\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t khi c\u01a1 quan thu\u1ebf thanh tra. B\u00e0i vi\u1ebft n\u00e0y, \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n d\u01b0\u1edbi g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n c\u1ee7a \u0111\u1ed9i ng\u0169 chuy\u00ean gia t\u1ea1i MAN – Master Accountant Network v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf, s\u1ebd gi\u00fap k\u1ebf to\u00e1n v\u00e0 ch\u1ee7 doanh nghi\u1ec7p n\u1eafm ch\u1eafc quy \u0111\u1ecbnh, m\u1ed1c th\u1eddi gian \u00e1p d\u1ee5ng v\u00e0 c\u00e1ch x\u1eed l\u00fd \u0111\u00fang ph\u00e1p lu\u1eadt.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/figcaption><\/figure>\n

Tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 vi\u1ec7c doanh nghi\u1ec7p thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ho\u1eb7c thu nh\u1eadp kh\u00e1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0o th\u1eddi \u0111i\u1ec3m h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng cho m\u1ecdi c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u00e3 ngh\u1ec9 vi\u1ec7c nh\u01b0ng c\u00f2n kho\u1ea3n thu nh\u1eadp ch\u01b0a \u0111\u01b0\u1ee3c chi tr\u1ea3. T\u1eeb 01\/7\/2026, n\u1ebfu m\u1ee9c chi tr\u1ea3 t\u1eeb tr\u00ean 5 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n, doanh nghi\u1ec7p b\u1eaft bu\u1ed9c kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN tr\u01b0\u1edbc khi thanh to\u00e1n, kh\u00f4ng \u00e1p d\u1ee5ng bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn nh\u01b0 tr\u01b0\u1edbc. Quy \u0111\u1ecbnh \u00e1p d\u1ee5ng ngay t\u1ea1i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng g\u1ea7n nh\u1ea5t sau ng\u00e0y hi\u1ec7u l\u1ef1c c\u1ee7a <\/span>Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/span><\/a>.<\/span><\/p>\n

Tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 g\u00ec?<\/b><\/h2>\n
\"Tr\u1ea3
Tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 g\u00ec?<\/figcaption><\/figure>\n

V\u1ec1 b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd, \u0111\u00e2y l\u00e0 kho\u1ea3n chi tr\u1ea3 ph\u00e1t sinh sau khi quan h\u1ec7 lao \u0111\u1ed9ng gi\u1eefa hai b\u00ean \u0111\u00e3 k\u1ebft th\u00fac. Th\u1eddi \u0111i\u1ec3m ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 do h\u1ebft h\u1ea1n h\u1ee3p \u0111\u1ed3ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t ho\u1eb7c doanh nghi\u1ec7p c\u1eaft gi\u1ea3m nh\u00e2n s\u1ef1.<\/span><\/p>\n

\u0110i\u1ec3m m\u1ea5u ch\u1ed1t n\u1eb1m \u1edf <\/span>th\u1eddi \u0111i\u1ec3m chi tr\u1ea3<\/b>, kh\u00f4ng ph\u1ea3i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh thu nh\u1eadp. V\u00ed d\u1ee5, ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 6 nh\u01b0ng doanh nghi\u1ec7p tr\u1ea3 v\u00e0o th\u00e1ng 7, sau khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c, th\u00ec kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c x\u1ebfp v\u00e0o nh\u00f3m thu nh\u1eadp tr\u1ea3 cho c\u00e1 nh\u00e2n \u0111\u00e3 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ch\u1ecbu c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb ri\u00eang theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n

V\u00ec sao th\u1eddi \u0111i\u1ec3m chi tr\u1ea3 l\u1ea1i quy\u1ebft \u0111\u1ecbnh c\u00e1ch t\u00ednh thu\u1ebf?<\/b><\/h3>\n

Theo nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ngh\u0129a v\u1ee5 kh\u1ea5u tr\u1eeb ph\u00e1t sinh t\u1ea1i th\u1eddi \u0111i\u1ec3m ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u1ef1c t\u1ebf tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ch\u1ee9 kh\u00f4ng ph\u1ea3i t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n. \u0110\u00e2y l\u00e0 nguy\u00ean t\u1eafc \u0111\u00e3 \u0111\u01b0\u1ee3c nhi\u1ec1u c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng kh\u1eb3ng \u0111\u1ecbnh trong c\u00e1c c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn tr\u01b0\u1edbc khi Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP ra \u0111\u1eddi.<\/span><\/p>\n

Ch\u00ednh v\u00ec v\u1eady, c\u00f9ng m\u1ed9t kho\u1ea3n l\u01b0\u01a1ng th\u00e1ng 6, n\u1ebfu tr\u1ea3 tr\u01b0\u1edbc ng\u00e0y 01\/7\/2026 th\u00ec \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh c\u0169, c\u00f2n n\u1ebfu tr\u1ea3 t\u1eeb ng\u00e0y 01\/7\/2026 tr\u1edf \u0111i khi h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ch\u1ea5m d\u1ee9t, doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb 10% theo quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n

\n

See more articles at: <\/i><\/b>10 \u0111i\u1ec3m m\u1edbi c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP<\/i><\/b><\/a><\/p>\n<\/blockquote>\n

\u0110i\u1ec3m m\u1edbi so v\u1edbi quy \u0111\u1ecbnh ng\u01b0\u1ee1ng thu nh\u1eadp v\u00e3ng lai tr\u01b0\u1edbc \u0111\u00e2y<\/b><\/h3>\n

M\u1ed9t thay \u0111\u1ed5i quan tr\u1ecdng \u0111i k\u00e8m l\u00e0 vi\u1ec7c <\/span>ch\u00ednh th\u1ee9c n\u00e2ng ng\u01b0\u1ee1ng thu nh\u1eadp v\u00e3ng lai kh\u1ea5u tr\u1eeb thu\u1ebf TNCN l\u00ean 5 tri\u1ec7u \u0111\u1ed3ng<\/b> theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, thay v\u00ec m\u1ee9c 2 tri\u1ec7u \u0111\u1ed3ng t\u1eebng \u0111\u01b0\u1ee3c m\u1ed9t s\u1ed1 c\u1ee5c thu\u1ebf \u0111\u1ecba ph\u01b0\u01a1ng \u00e1p d\u1ee5ng tr\u01b0\u1edbc \u0111\u00f3. Ng\u01b0\u1ee1ng m\u1edbi gi\u00fap gi\u1ea3m b\u1edbt s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi tr\u1ea3 nh\u1ecf l\u1ebb, \u0111\u1ed3ng th\u1eddi t\u1ea1o s\u1ef1 th\u1ed1ng nh\u1ea5t tr\u00ean ph\u1ea1m vi c\u1ea3 n\u01b0\u1edbc thay v\u00ec m\u1ed7i \u0111\u1ecba ph\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn m\u1ed9t c\u00e1ch kh\u00e1c nhau nh\u01b0 giai \u0111o\u1ea1n tr\u01b0\u1edbc 01\/7\/2026.<\/span><\/p>\n

Quy \u0111\u1ecbnh tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 vai tr\u00f2 g\u00ec trong qu\u1ea3n tr\u1ecb thu\u1ebf doanh nghi\u1ec7p?<\/b><\/h2>\n

V\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang c\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb kh\u00f4ng ch\u1ec9 gi\u00fap tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro b\u1ecb \u1ea5n \u0111\u1ecbnh thu\u1ebf. N\u1ebfu kh\u1ea5u tr\u1eeb sai t\u1ef7 l\u1ec7 ho\u1eb7c sai \u0111\u1ed1i t\u01b0\u1ee3ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb truy thu s\u1ed1 thu\u1ebf thi\u1ebfu, c\u1ed9ng th\u00eam ti\u1ec1n ch\u1eadm n\u1ed9p v\u00e0 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n

\u1ede g\u00f3c \u0111\u1ed9 qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n, kh\u1ea5u tr\u1eeb 10% ngay t\u1ea1i ngu\u1ed3n gi\u00fap doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i theo d\u00f5i ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 vi\u1ec7c, m\u1ed9t nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng v\u1ed1n r\u1ea5t kh\u00f3 li\u00ean h\u1ec7 l\u1ea1i \u0111\u1ec3 y\u00eau c\u1ea7u b\u1ed5 sung ch\u1ee9ng t\u1eeb quy\u1ebft to\u00e1n. Theo g\u00f3c nh\u00ecn t\u1eeb MAN, \u0111\u00e2y th\u1ef1c ch\u1ea5t l\u00e0 c\u01a1 ch\u1ebf gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a vi\u1ec7c k\u00ea khai cho c\u1ea3 hai ph\u00eda, mi\u1ec5n l\u00e0 doanh nghi\u1ec7p c\u1eadp nh\u1eadt \u0111\u00fang th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng.<\/span><\/p>\n

\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng khi tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng?<\/b><\/h2>\n
\"\u0110\u1ed1i
\u0110\u1ed1i t\u01b0\u1ee3ng n\u00e0o ch\u1ecbu t\u00e1c \u0111\u1ed9ng khi tr\u1ea3 l\u01b0\u01a1ng sau khi ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng?<\/figcaption><\/figure>\n

Quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP \u00e1p d\u1ee5ng cho c\u00e1c nh\u00f3m sau:<\/span><\/p>\n