{"id":35,"date":"2026-09-12T22:36:24","date_gmt":"2026-09-12T15:36:24","guid":{"rendered":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/cach-tinh-thue-tncn-tu-luong-gross-net\/"},"modified":"2026-09-12T22:36:24","modified_gmt":"2026-09-12T15:36:24","slug":"cach-tinh-thue-tncn-tu-luong-gross-net","status":"publish","type":"post","link":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/cach-tinh-thue-tncn-tu-luong-gross-net\/","title":{"rendered":"C\u00e1ch t\u00ednh thu\u1ebf TNCN t\u1eeb l\u01b0\u01a1ng gross sang net"},"content":{"rendered":"<p>Khi nh\u1eadn offer, nhi\u1ec1u ng\u01b0\u1eddi ch\u1ec9 nh\u00ecn con s\u1ed1 gross, r\u1ed3i \u0111\u1ebfn ng\u00e0y l\u0129nh l\u01b0\u01a1ng m\u1edbi ng\u1ea1c nhi\u00ean v\u00ec net th\u1ea5p h\u01a1n d\u1ef1 ki\u1ebfn. Kho\u1ea3ng c\u00e1ch gi\u1eefa hai con s\u1ed1 \u1ea5y \u0111\u1ebfn t\u1eeb hai th\u1ee9: b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n. T\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026, c\u1ea3 hai \u0111\u1ec1u t\u00ednh theo khung m\u1edbi n\u00ean nh\u1eefng b\u1ea3ng t\u00ednh c\u0169 b\u1ea1n l\u01b0u trong m\u00e1y \u0111\u00e3 l\u1ed7i th\u1eddi. B\u00e0i n\u00e0y t\u00ednh l\u1ea1i t\u1eeb \u0111\u1ea7u, t\u1eebng b\u01b0\u1edbc, v\u1edbi ba v\u00ed d\u1ee5 c\u00f3 s\u1ed1 c\u1ee5 th\u1ec3 m\u00e0 ch\u00fang t\u00f4i \u0111\u00e3 ki\u1ec3m b\u1eb1ng m\u00e1y t\u00ednh.<\/p>\n<h2>C\u00e1c h\u1eb1ng s\u1ed1 b\u1ea1n c\u1ea7n<\/h2>\n<p>Tr\u01b0\u1edbc khi t\u00ednh, h\u00e3y ghi nh\u1edb c\u00e1c con s\u1ed1 n\u1ec1n t\u1ea3ng \u00e1p d\u1ee5ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u01b0 tr\u00fa:<\/p>\n<ul>\n<li><strong>B\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ph\u1ea7n ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/strong> BHXH 8% + BHYT 1,5% + BHTN 1% = 10,5%.<\/li>\n<li><strong>Tr\u1ea7n \u0111\u00f3ng BHXH v\u00e0 BHYT:<\/strong> 20 \u00d7 l\u01b0\u01a1ng c\u01a1 s\u1edf 2,34 tri\u1ec7u = 46,8 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng. Tr\u1ea7n BHTN: 20 \u00d7 l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng; v\u00f9ng I l\u00e0 5,31 tri\u1ec7u n\u00ean tr\u1ea7n l\u00e0 106,2 tri\u1ec7u (Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP).<\/li>\n<li><strong>Gi\u1ea3m tr\u1eeb gia c\u1ea3nh:<\/strong> b\u1ea3n th\u00e2n 15,5 tri\u1ec7u\/th\u00e1ng, m\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c 6,2 tri\u1ec7u\/th\u00e1ng (Ngh\u1ecb quy\u1ebft 110\/2025\/UBTVQH15).<\/li>\n<li><strong>Bi\u1ec3u thu\u1ebf 5 b\u1eadc<\/strong> (Lu\u1eadt 109\/2025\/QH15) theo thu nh\u1eadp t\u00ednh thu\u1ebf m\u1ed7i th\u00e1ng.<\/li>\n<\/ul>\n<table>\n<thead>\n<tr>\n<th>B\u1eadc<\/th>\n<th>Thu nh\u1eadp t\u00ednh thu\u1ebf\/th\u00e1ng<\/th>\n<th>Thu\u1ebf su\u1ea5t<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1<\/td>\n<td>\u0110\u1ebfn 10 tri\u1ec7u<\/td>\n<td>5%<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Tr\u00ean 10 \u0111\u1ebfn 30 tri\u1ec7u<\/td>\n<td>10%<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Tr\u00ean 30 \u0111\u1ebfn 60 tri\u1ec7u<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Tr\u00ean 60 \u0111\u1ebfn 100 tri\u1ec7u<\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>Tr\u00ean 100 tri\u1ec7u<\/td>\n<td>35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>C\u00f4ng th\u1ee9c b\u1ed1n b\u01b0\u1edbc<\/h2>\n<ol>\n<li>T\u00ednh b\u1ea3o hi\u1ec3m: 9,5% \u00d7 min(gross, 46,8 tri\u1ec7u) + 1% \u00d7 min(gross, tr\u1ea7n BHTN).<\/li>\n<li>Thu nh\u1eadp ch\u1ecbu thu\u1ebf sau b\u1ea3o hi\u1ec3m = gross \u2212 b\u1ea3o hi\u1ec3m.<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf = thu nh\u1eadp sau b\u1ea3o hi\u1ec3m \u2212 15,5 tri\u1ec7u \u2212 (s\u1ed1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c \u00d7 6,2 tri\u1ec7u). N\u1ebfu \u00e2m th\u00ec b\u1eb1ng 0.<\/li>\n<li>Thu\u1ebf = t\u00ednh l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n theo bi\u1ec3u 5 b\u1eadc. Net = thu nh\u1eadp sau b\u1ea3o hi\u1ec3m \u2212 thu\u1ebf.<\/li>\n<\/ol>\n<p>&#8220;L\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n&#8221; ngh\u0129a l\u00e0 m\u1ed7i b\u1eadc ch\u1ec9 \u00e1p thu\u1ebf su\u1ea5t cho ph\u1ea7n thu nh\u1eadp n\u1eb1m trong b\u1eadc \u0111\u00f3, kh\u00f4ng ph\u1ea3i c\u1ea3 s\u1ed1 ti\u1ec1n nh\u1ea3y sang thu\u1ebf su\u1ea5t cao h\u01a1n. \u0110\u00e2y l\u00e0 hi\u1ec3u l\u1ea7m kinh \u0111i\u1ec3n.<\/p>\n<h2>V\u00ed d\u1ee5 1: Gross 30 tri\u1ec7u, 1 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h2>\n<p>\u0110\u00e2y l\u00e0 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u1ecfi nhi\u1ec1u nh\u1ea5t: m\u1ed9t nh\u00e2n vi\u00ean v\u0103n ph\u00f2ng \u0111\u00e3 c\u00f3 con nh\u1ecf, \u0111\u00f3ng b\u1ea3o hi\u1ec3m tr\u00ean to\u00e0n l\u01b0\u01a1ng (30 tri\u1ec7u th\u1ea5p h\u01a1n tr\u1ea7n 46,8 tri\u1ec7u).<\/p>\n<div class=\"eg\">\n<p><strong>V\u00ed d\u1ee5 minh ho\u1ea1.<\/strong><\/p>\n<ul>\n<li>B\u1ea3o hi\u1ec3m 10,5%: 30.000.000 \u00d7 10,5% = 3.150.000\u0111.<\/li>\n<li>Thu nh\u1eadp sau b\u1ea3o hi\u1ec3m: 30.000.000 \u2212 3.150.000 = 26.850.000\u0111.<\/li>\n<li>Gi\u1ea3m tr\u1eeb: 15.500.000 + 6.200.000 = 21.700.000\u0111.<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf: 26.850.000 \u2212 21.700.000 = 5.150.000\u0111 (n\u1eb1m tr\u1ecdn b\u1eadc 1).<\/li>\n<li>Thu\u1ebf TNCN: 5.150.000 \u00d7 5% = 257.500\u0111.<\/li>\n<li>L\u01b0\u01a1ng net: 26.850.000 \u2212 257.500 = <strong>26.592.500\u0111<\/strong>.<\/li>\n<\/ul>\n<\/div>\n<p>Nh\u00ecn t\u1eeb ph\u00eda c\u00f4ng ty, ngo\u00e0i 30 tri\u1ec7u l\u01b0\u01a1ng c\u00f2n ph\u1ea3i tr\u1ea3 b\u1ea3o hi\u1ec3m ph\u1ea7n doanh nghi\u1ec7p. V\u1edbi t\u1ef7 l\u1ec7 minh ho\u1ea1 21,5%: 30.000.000 \u00d7 21,5% = 6.450.000\u0111, n\u00e2ng t\u1ed5ng chi ph\u00ed tuy\u1ec3n d\u1ee5ng th\u00e0nh 36.450.000\u0111. Kho\u1ea3ng c\u00e1ch gi\u1eefa 36,45 tri\u1ec7u c\u00f4ng ty chi v\u00e0 26,59 tri\u1ec7u ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn l\u00e0 \u0111i\u1ec1u nh\u00e0 tuy\u1ec3n d\u1ee5ng n\u00ean minh b\u1ea1ch khi th\u01b0\u01a1ng l\u01b0\u1ee3ng offer.<\/p>\n<h2>V\u00ed d\u1ee5 2: Gross 60 tri\u1ec7u, ch\u1ea1m tr\u1ea7n b\u1ea3o hi\u1ec3m<\/h2>\n<p>Khi l\u01b0\u01a1ng v\u01b0\u1ee3t 46,8 tri\u1ec7u, BHXH v\u00e0 BHYT kh\u00f4ng t\u0103ng th\u00eam n\u1eefa. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y c\u00f3 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c b\u1eb1ng 0 \u0111\u1ec3 th\u1ea5y r\u00f5 t\u00e1c \u0111\u1ed9ng c\u1ee7a bi\u1ec3u thu\u1ebf.<\/p>\n<div class=\"eg\">\n<p><strong>V\u00ed d\u1ee5 minh ho\u1ea1.<\/strong><\/p>\n<ul>\n<li>BHXH + BHYT: 46.800.000 \u00d7 9,5% = 4.446.000\u0111. BHTN: 60.000.000 \u00d7 1% = 600.000\u0111 (d\u01b0\u1edbi tr\u1ea7n 106,2 tri\u1ec7u). T\u1ed5ng b\u1ea3o hi\u1ec3m 5.046.000\u0111.<\/li>\n<li>Thu nh\u1eadp sau b\u1ea3o hi\u1ec3m: 54.954.000\u0111.<\/li>\n<li>Thu nh\u1eadp t\u00ednh thu\u1ebf: 54.954.000 \u2212 15.500.000 = 39.454.000\u0111.<\/li>\n<li>Thu\u1ebf: b\u1eadc 1 l\u00e0 10.000.000 \u00d7 5% = 500.000\u0111; b\u1eadc 2 l\u00e0 20.000.000 \u00d7 10% = 2.000.000\u0111; b\u1eadc 3 l\u00e0 9.454.000 \u00d7 20% = 1.890.800\u0111. T\u1ed5ng 4.390.800\u0111.<\/li>\n<li>L\u01b0\u01a1ng net: 54.954.000 \u2212 4.390.800 = <strong>50.563.200\u0111<\/strong>.<\/li>\n<\/ul>\n<\/div>\n<p>Ch\u00fa \u00fd r\u1eb1ng n\u1ebfu t\u00ednh nh\u1ea7m b\u1ea3o hi\u1ec3m tr\u00ean to\u00e0n b\u1ed9 60 tri\u1ec7u theo 10,5% th\u00ec b\u1ea1n s\u1ebd ra 6.300.000\u0111, l\u1ec7ch t\u1edbi 1.254.000\u0111 so v\u1edbi con s\u1ed1 \u0111\u00fang. V\u00ec th\u1ebf &#8220;tr\u1ea7n 46,8 tri\u1ec7u&#8221; l\u00e0 chi ti\u1ebft \u0111\u00e1ng nh\u1edb.<\/p>\n<h2>V\u00ed d\u1ee5 3: Gross 100 tri\u1ec7u, 2 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c<\/h2>\n<div class=\"eg\">\n<p><strong>V\u00ed d\u1ee5 minh ho\u1ea1.<\/strong><\/p>\n<ul>\n<li>B\u1ea3o hi\u1ec3m: 4.446.000 + 1.000.000 (BHTN 1% \u00d7 100 tri\u1ec7u) = 5.446.000\u0111.<\/li>\n<li>Thu nh\u1eadp sau b\u1ea3o hi\u1ec3m: 94.554.000\u0111.<\/li>\n<li>Gi\u1ea3m tr\u1eeb: 15.500.000 + 2 \u00d7 6.200.000 = 27.900.000\u0111. Thu nh\u1eadp t\u00ednh thu\u1ebf: 66.654.000\u0111.<\/li>\n<li>Thu\u1ebf: 500.000 + 2.000.000 + 30.000.000 \u00d7 20% (6.000.000) + 6.654.000 \u00d7 30% (1.996.200) = 10.496.200\u0111.<\/li>\n<li>L\u01b0\u01a1ng net: 94.554.000 \u2212 10.496.200 = <strong>84.057.800\u0111<\/strong>.<\/li>\n<\/ul>\n<\/div>\n<h2>Ng\u01b0\u1ee1ng b\u1eaft \u0111\u1ea7u n\u1ed9p thu\u1ebf<\/h2>\n<p>V\u1edbi gross bao nhi\u00eau th\u00ec b\u1eaft \u0111\u1ea7u c\u00f3 thu\u1ebf? N\u1ebfu \u0111\u00f3ng b\u1ea3o hi\u1ec3m 10,5% tr\u00ean to\u00e0n l\u01b0\u01a1ng, thu nh\u1eadp sau b\u1ea3o hi\u1ec3m l\u00e0 89,5% gross. Kh\u00f4ng ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: gross \u00d7 0,895 v\u01b0\u1ee3t 15,5 tri\u1ec7u, ngh\u0129a l\u00e0 gross kho\u1ea3ng 17,32 tri\u1ec7u. M\u1ed9t ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: ng\u01b0\u1ee1ng 21,7 tri\u1ec7u chia 0,895, kho\u1ea3ng 24,25 tri\u1ec7u. V\u1edbi gross 15 tri\u1ec7u, nh\u01b0 v\u00ed d\u1ee5 ch\u00fang t\u00f4i ki\u1ec3m, thu\u1ebf b\u1eb1ng 0 v\u00e0 net l\u00e0 13.425.000\u0111.<\/p>\n<h2>Nh\u1eefng ch\u1ed7 d\u1ec5 sai khi t\u1ef1 t\u00ednh<\/h2>\n<ul>\n<li>Qu\u00ean ph\u1ea7n ph\u1ee5 c\u1ea5p kh\u00f4ng ch\u1ecbu thu\u1ebf ho\u1eb7c c\u1ed9ng nh\u1ea7m ph\u1ee5 c\u1ea5p ch\u1ecbu thu\u1ebf; h\u00e3y \u0111\u1ed1i chi\u1ebfu t\u1eebng kho\u1ea3n.<\/li>\n<li>\u0110\u0103ng k\u00fd ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c mu\u1ed9n n\u00ean c\u00f4ng ty ch\u01b0a t\u00ednh gi\u1ea3m tr\u1eeb t\u1eeb \u0111\u1ea7u n\u0103m; ph\u1ea7n ch\u00eanh l\u1ec7ch s\u1ebd \u0111\u01b0\u1ee3c x\u1eed l\u00fd khi quy\u1ebft to\u00e1n, xem <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/blog\/quyet-toan-thue-tncn-2026-ai-phai-quyet-toan\/\">quy\u1ebft to\u00e1n thu\u1ebf TNCN 2026<\/a>.<\/li>\n<li>L\u1ea5y m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eb1ng l\u01b0\u01a1ng c\u01a1 b\u1ea3n trong h\u1ee3p \u0111\u1ed3ng thay v\u00ec m\u1ee9c l\u01b0\u01a1ng th\u1ef1c t\u1ebf d\u00f9ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a c\u00f4ng ty.<\/li>\n<li>Nh\u1ea7m v\u00f9ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u khi t\u00ednh tr\u1ea7n BHTN, nh\u1ea5t l\u00e0 c\u00f4ng ty c\u00f3 chi nh\u00e1nh nhi\u1ec1u t\u1ec9nh.<\/li>\n<\/ul>\n<p>\u0110\u1ec3 kh\u1ecfi ph\u1ea3i b\u1ea5m m\u00e1y t\u00ednh, h\u00e3y d\u00f9ng <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/cong-cu\/tinh-thue-tncn\/\">c\u00f4ng c\u1ee5 t\u00ednh thu\u1ebf TNCN<\/a>; n\u1ebfu doanh nghi\u1ec7p b\u1ea1n c\u1ea7n ch\u1ea1y b\u1ea3ng l\u01b0\u01a1ng h\u00e0ng th\u00e1ng, <a href=\"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/dich-vu\/ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a> \u0111\u00e3 g\u1ed3m b\u1ea3ng l\u01b0\u01a1ng, k\u00ea khai thu\u1ebf TNCN v\u00e0 b\u1ea3o hi\u1ec3m.<\/p>\n<div class=\"note\">\n<p><strong>L\u01b0u \u00fd DEMO.<\/strong> N\u1ed9i dung mang t\u00ednh tham kh\u1ea3o, DEMO \u2013 s\u1ed1 li\u1ec7u minh ho\u1ea1; \u0111\u1ed1i chi\u1ebfu v\u0103n b\u1ea3n hi\u1ec7n h\u00e0nh ho\u1eb7c h\u1ecfi k\u1ebf to\u00e1n tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u1eebng b\u01b0\u1edbc t\u1eeb l\u01b0\u01a1ng gross \u0111\u1ebfn net theo bi\u1ec3u 5 b\u1eadc v\u00e0 gi\u1ea3m tr\u1eeb 15,5\/6,2 tri\u1ec7u. V\u00ed d\u1ee5 gross 30 tri\u1ec7u, 60 tri\u1ec7u, 100 tri\u1ec7u, t\u00ednh k\u1ef9 t\u1eebng \u0111\u1ed3ng.<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-35","post","type-post","status-publish","format-standard","hentry","category-quyet-toan-thue"],"_links":{"self":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/35","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/comments?post=35"}],"version-history":[{"count":0,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/posts\/35\/revisions"}],"wp:attachment":[{"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/media?parent=35"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/categories?post=35"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/demo.marketingseotop.com\/ke-toan-so-cai\/wp-json\/wp\/v2\/tags?post=35"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}