{"id":11884,"date":"2026-02-05T16:24:47","date_gmt":"2026-02-05T09:24:47","guid":{"rendered":"https:\/\/atslegal.vn\/vn\/?p=11884"},"modified":"2026-02-05T16:24:47","modified_gmt":"2026-02-05T09:24:47","slug":"tu-15-12-2025-tien-luong-tren-05-trieu-phai-chuyen-khoan","status":"publish","type":"post","link":"https:\/\/atslegal.vn\/vn\/tu-15-12-2025-tien-luong-tren-05-trieu-phai-chuyen-khoan\/","title":{"rendered":"T\u1eea 15\/12\/2025, TI\u1ec0N L\u01af\u01a0NG TR\u00caN 05 TRI\u1ec6U PH\u1ea2I CHUY\u1ec2N KHO\u1ea2N"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"974\" height=\"650\" src=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/02\/image-5.png\" alt=\"\" class=\"wp-image-11885\" srcset=\"https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/02\/image-5.png 974w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/02\/image-5-300x200.png 300w, https:\/\/atslegal.vn\/vn\/wp-content\/uploads\/sites\/5\/2026\/02\/image-5-768x513.png 768w\" sizes=\"(max-width: 974px) 100vw, 974px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>(1) Ti\u1ec1n l\u01b0\u01a1ng tr\u00ean 05 tri\u1ec7u ph\u1ea3i chuy\u1ec3n kho\u1ea3n<\/strong><\/p>\n\n\n\n<p>Ng\u00e0y 27\/01\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh C\u00f4ng v\u0103n 218\/CST-TN li\u00ean quan \u0111\u1ebfn \u00e1p d\u1ee5ng ch\u1eebng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t khi thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<p>Theo \u0111\u00f3, c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00f4ng ty thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1eeb ng\u00e0y 15\/12\/2025 tr\u1edf \u0111i ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n\n\n\n<p>N\u00f3i m\u1ed9t c\u00e1ch d\u1ec5 hi\u1ec3u, t\u1eeb ng\u00e0y 15\/12\/2025, thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng tr\u00ean 05 tri\u1ec7u th\u00ec b\u1eaft bu\u1ed9c ph\u1ea3i chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb.<\/p>\n\n\n\n<p>C\u1ee5 th\u1ec3 theo C\u00f4ng v\u0103n 218\/CST-TN ng\u00e0y 17\/01\/2026, tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 kho\u1ea3n chi thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 8 \u0110i\u1ec1u 10 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP th\u00ec kho\u1ea3n chi thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN trong k\u1ef3. Trong \u0111\u00f3, \u0111\u1ed1i v\u1edbi kho\u1ea3n chi thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng t\u1eebng l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean cho ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u1ec3 t\u1eeb ng\u00e0y Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 320\/2025\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb th\u00ec doanh nghi\u1ec7p ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n<p><strong>(2) \u0110i\u1ec1u ki\u1ec7n ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2026<\/strong><\/p>\n\n\n\n<p>\u0110i\u1ec1u ki\u1ec7n chi ph\u00ed l\u01b0\u01a1ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN 2026 bao g\u1ed3m:<\/p>\n\n\n\n<ul>\n<li>Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p t\u1eebng l\u1ea7n t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t.<\/li>\n\n\n\n<li>Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 trong c\u00e1c h\u1ed3 s\u01a1:<\/li>\n\n\n\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c v\u0103n b\u1ea3n c\u1ee7a doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i c\u1eed ng\u01b0\u1eddi sang l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam (\u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c \u0111i\u1ec1u chuy\u1ec3n ho\u1eb7c di chuy\u1ec3n trong n\u1ed9i b\u1ed9 T\u1eadp \u0111o\u00e0n, gi\u1eefa c\u00f4ng ty m\u1eb9 v\u1edbi c\u00f4ng ty con);<\/li>\n\n\n\n<li>Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3;<\/li>\n\n\n\n<li>Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n;<\/li>\n\n\n\n<li>Quy ch\u1ebf th\u01b0\u1edfng do Ch\u1ee7 t\u1ecbch H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c quy \u0111\u1ecbnh theo quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty, T\u1ed5ng c\u00f4ng ty, T\u1eadp \u0111o\u00e0n.<\/li>\n<\/ul>\n\n\n\n<p><strong>(3) Chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng thanh to\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u1ebfu thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/strong><\/p>\n\n\n\n<ul>\n<li>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ti\u1ec1n th\u01b0\u1edfng kh\u00f4ng \u0111\u01b0\u1ee3c ghi c\u1ee5 th\u1ec3 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng v\u00e0 m\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u1ea1i m\u1ed9t trong c\u00e1c h\u1ed3 s\u01a1 sau: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3\u2026;<\/li>\n\n\n\n<li>Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ch\u1ee7 doanh nghi\u1ec7p t\u01b0 nh\u00e2n, ch\u1ee7 c\u00f4ng ty tr\u00e1ch nhi\u1ec7m h\u1eefu h\u1ea1n m\u1ed9t th\u00e0nh vi\u00ean do m\u1ed9t c\u00e1 nh\u00e2n l\u00e0m ch\u1ee7 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN;<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed trong k\u1ef3 nh\u01b0ng th\u1ef1c t\u1ebf kh\u00f4ng chi tr\u1ea3 ho\u1eb7c kh\u00f4ng c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p \u0111\u1ebfn h\u1ea1n nh\u01b0ng ch\u01b0a chi tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m n\u1ed9p h\u1ed3 s\u01a1 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/drive.google.com\/file\/d\/1k6smsh8PsgH888qOoR7G4dDv-U2I8Xf-\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><strong><em>C\u00f4ng v\u0103n 218\/CST-TN<\/em><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>(1) Ti\u1ec1n l\u01b0\u01a1ng tr\u00ean 05 tri\u1ec7u ph\u1ea3i chuy\u1ec3n kho\u1ea3n Ng\u00e0y 27\/01\/2026, B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh C\u00f4ng v\u0103n 218\/CST-TN li\u00ean quan \u0111\u1ebfn \u00e1p d\u1ee5ng ch\u1eebng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t khi thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Theo \u0111\u00f3, c\u00e2u tr\u1ea3 l\u1eddi ch\u00ednh th\u1ee9c c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00f4ng [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":11885,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"_links":{"self":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11884"}],"collection":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/comments?post=11884"}],"version-history":[{"count":1,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11884\/revisions"}],"predecessor-version":[{"id":11886,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/posts\/11884\/revisions\/11886"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media\/11885"}],"wp:attachment":[{"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/media?parent=11884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/categories?post=11884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atslegal.vn\/vn\/wp-json\/wp\/v2\/tags?post=11884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}