{"id":34402,"date":"2023-12-08T04:01:22","date_gmt":"2023-12-08T04:01:22","guid":{"rendered":"https:\/\/masterskills.org\/blog\/kiem-toan-tien-luong-wage-audit-la-gi.html"},"modified":"2023-12-23T20:56:57","modified_gmt":"2023-12-23T13:56:57","slug":"kiem-toan-tien-luong-wage-audit-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/kiem-toan-tien-luong-wage-audit-la-gi.html","title":{"rendered":"Ki\u1ec3m to\u00e1n ti\u1ec1n l\u01b0\u01a1ng (Wage audit) l\u00e0 g\u00ec?"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: remodeling.hw.net<\/p>\n<\/div>\n<\/div>\n

Ki\u1ec3m to\u00e1n ti\u1ec1n l\u01b0\u01a1ng (Wage audit)<\/font><\/h2>\n

Ki\u1ec3m to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/b> trong ti\u1ebfng Anh l\u00e0 Wage audit<\/b>.<\/p>\n

Ki\u1ec3m to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/b> l\u00e0 vi\u1ec7c ki\u1ec3m tra v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00ed c\u00e1c kho\u1ea3n m\u1ee5c v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.<\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 bi\u1ec3u hi\u1ec7n b\u1eb1ng ti\u1ec1n c\u1ee7a hao ph\u00ed lao \u0111\u1ed9ng s\u1ed1ng c\u1ea7n thi\u1ebft m\u00e0 doanh nghi\u1ec7p tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u1eddi gian ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c, lao v\u1ee5 m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u00f3ng g\u00f3p cho doanh nghi\u1ec7p.<\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng g\u1ed3m:<\/b><\/p>\n

\u2013 L\u01b0\u01a1ng nh\u00e2n vi\u00ean h\u00e0nh ch\u00ednh<\/p>\n

\u2013 L\u01b0\u01a1ng theo gi\u1edd lao \u0111\u1ed9ng\/s\u1ea3n l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf<\/p>\n

\u2013 C\u00e1c kho\u1ea3n th\u01b0\u1edfng, hoa h\u1ed3ng, ph\u00fac l\u1ee3i<\/p>\n

\u2013 C\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, tr\u1ee3 c\u1ea5p<\/p>\n

\u2013 C\u00e1c kho\u1ea3n tr\u00edch theo ti\u1ec1n l\u01b0\u01a1ng, theo qui \u0111\u1ecbnh hi\u1ec7n h\u00e0nh c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c theo s\u1ef1 tho\u1ea3 thu\u1eadn c\u1ee7a \u0111\u00f4i b\u00ean.<\/p>\n

C\u00e1c ch\u1ee9c n\u0103ng li\u00ean quan t\u1edbi chu tr\u00ecnh ti\u1ec1n l\u01b0\u01a1ng<\/font><\/h3>\n

– Tuy\u1ec3n d\u1ee5ng v\u00e0 thu\u00ea m\u01b0\u1edbn nh\u00e2n vi\u00ean<\/p>\n

– Ph\u00ea duy\u1ec7t c\u00e1c m\u1ee9c l\u01b0\u01a1ng, b\u1eadc l\u01b0\u01a1ng v\u00e0 s\u1ef1 thay \u0111\u1ed5i trong c\u00e1c m\u1ee9c l\u01b0\u01a1ng, b\u1eadc l\u01b0\u01a1ng<\/p>\n

– T\u00ednh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 l\u1eadp b\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/p>\n

– Ghi ch\u00e9p s\u1ed5 s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng<\/p>\n

– Thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u1ea3o \u0111\u1ea3m s\u1ed1 l\u01b0\u01a1ng ch\u01b0a thanh to\u00e1n<\/p>\n

C\u00e1c kh\u1ea3 n\u0103ng sai ph\u1ea1m li\u00ean quan \u0111\u1ebfn chu tr\u00ecnh ti\u1ec1n l\u01b0\u01a1ng<\/font><\/h3>\n

– Ti\u1ec1n l\u01b0\u01a1ng l\u00e0 m\u1ed9t l\u0129nh v\u1ef1c c\u00f3 th\u1ec3 x\u1ea3y ra c\u00e1c h\u00ecnh th\u1ee9c gian l\u1eadn c\u1ee7a nh\u00e2n vi\u00ean l\u00e0m cho m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n l\u1edbn c\u1ee7a c\u00f4ng ty b\u1ecb s\u1eed d\u1ee5ng k\u00e9m hi\u1ec7u qu\u1ea3 ho\u1eb7c th\u1ea5t tho\u00e1t (kh\u1ed1ng nh\u00e2n vi\u00ean, kh\u1ed1ng th\u1eddi gian)<\/p>\n

– C\u00e1c sai s\u00f3t s\u1ed1 h\u1ecdc trong vi\u1ec7c t\u00ednh v\u00e0 tr\u1ea3 l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/p>\n

– Thay \u0111\u1ed5i c\u00e1c h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 tr\u1ed1n tr\u00e1nh c\u00e1c ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh t\u1ea1i c\u00e1c v\u0103n b\u1ea3n lu\u1eadt nh\u01b0 lu\u1eadt Lao \u0111\u1ed9ng, lu\u1eadt BHXH<\/p>\n

– Sai s\u00f3t li\u00ean quan \u0111\u1ebfn th\u00e1ng l\u01b0\u01a1ng th\u1ee9 13<\/p>\n

M\u1ee5c ti\u00eau c\u1ee7a chu tr\u00ecnh ki\u1ec3m to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/font><\/h3>\n

– M\u1ee5c ti\u00eau hi\u1ec7n h\u1eefu<\/b>: X\u00e1c minh xem c\u00e1c nghi\u1ec7p v\u1ee5 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 \u0111\u01b0\u1ee3c ghi ch\u00e9p trong s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o th\u00ec c\u00f3 th\u1ef1c s\u1ef1 x\u1ea3y ra v\u00e0 s\u1ed1 d\u01b0 c\u1ee7a kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng ch\u01b0a thanh to\u00e1n th\u1ef1c s\u1ef1 t\u1ed3n t\u1ea1i v\u00e0o th\u1eddi \u0111i\u1ec3m nghi\u00ean c\u1ee9u kh\u00f4ng.<\/p>\n

– M\u1ee5c ti\u00eau tr\u1ecdn v\u1eb9n<\/b>: X\u00e1c minh xem t\u1ea5t c\u1ea3 c\u00e1c nghi\u1ec7p v\u1ee5 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 ph\u00e1t sinh v\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 l\u01b0\u01a1ng t\u1ed3n t\u1ea1i ngo\u00e0i th\u1ef1c t\u1ebf th\u00ec c\u00f3 \u0111\u01b0\u1ee3c ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 trong s\u1ed5 s\u00e1ch v\u00e0 b\u00e1o c\u00e1o kh\u00f4ng?<\/p>\n

– M\u1ee5c ti\u00eau quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5<\/b>: X\u00e1c minh xem c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 CBCNV \u0111\u00e3 th\u1ec3 hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi CBCNV ch\u01b0a?<\/p>\n

– M\u1ee5c ti\u00eau t\u00ednh gi\u00e1<\/b>: X\u00e1c minh nh\u1eefng gi\u00e1 tr\u1ecb \u0111\u00e3 ghi ch\u00e9p v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n cho nh\u00e2n vi\u00ean l\u00e0 \u0111\u00fang, \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n h\u1ee3p l\u00ed kh\u00f4ng?<\/p>\n

– M\u1ee5c ti\u00eau ch\u00ednh x\u00e1c<\/b>: X\u00e1c minh xem c\u00e1c kho\u1ea3n l\u01b0\u01a1ng v\u00e0 thanh to\u00e1n cho nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c c\u1ed9ng d\u1ed3n ch\u00ednh x\u00e1c, th\u1ed1ng nh\u1ea5t v\u1edbi s\u1ed5 c\u00e1i v\u00e0 c\u00e1c s\u1ed5 chi ti\u1ebft \u2013 v\u1edbi BCTC kh\u00f4ng?<\/p>\n

– M\u1ee5c ti\u00eau ph\u00e2n lo\u1ea1i v\u00e0 tr\u00ecnh b\u00e0y<\/b>: X\u00e1c minh xem c\u00e1c kho\u1ea3n chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thanh to\u00e1n cho nh\u00e2n vi\u00ean ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n th\u00edch h\u1ee3p ch\u01b0a?<\/p>\n

Ngu\u1ed3n s\u1ed1 li\u1ec7u \u0111\u1ec3 ki\u1ec3m to\u00e1n<\/font><\/h3>\n

– H\u1ed3 s\u01a1 nh\u00e2n s\u1ef1, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/p>\n

– C\u00e1c qui \u0111\u1ecbnh c\u1ee7a \u0111\u01a1n v\u1ecb li\u00ean quan \u0111\u1ebfn v\u1ea5n \u0111\u1ec1 v\u1ec1 c\u01a1 ch\u1ebf t\u00ednh l\u01b0\u01a1ng, th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n cho nh\u00e2n vi\u00ean<\/p>\n

– C\u00e1c b\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 l\u01b0\u01a1ng c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n

– C\u00e1c s\u1ed5 s\u00e1ch theo d\u00f5i chi ti\u1ebft v\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c TK 334, 338 v\u00e0 c\u00e1c TK chi ph\u00ed<\/p>\n

– C\u00e1c k\u1ebf ho\u1ea1ch v\u1ec1 l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p<\/p>\n

– C\u00e1c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng ho\u1eb7c ch\u1ee9ng t\u1eeb ti\u1ec1n m\u1eb7t ghi nh\u1eadn vi\u1ec7c tr\u1ea3 l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Ki\u1ec3m to\u00e1n t\u00e0i ch\u00ednh, HV C\u00f4ng ngh\u1ec7 b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ki\u1ec3m to\u00e1n ti\u1ec1n l\u01b0\u01a1ng (ti\u1ebfng Anh: Wage audit) l\u00e0 vi\u1ec7c ki\u1ec3m tra v\u1ec1 t\u00ednh trung th\u1ef1c, h\u1ee3p l\u00ed c\u00e1c kho\u1ea3n m\u1ee5c v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t \u0111\u01a1n v\u1ecb.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34402"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34402"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34402\/revisions"}],"predecessor-version":[{"id":68004,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34402\/revisions\/68004"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}