{"id":34637,"date":"2023-12-08T04:11:53","date_gmt":"2023-12-08T04:11:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/qui-tien-luong-wage-fund-la-gi-cong-tac-hach-toan-va-phan-tich-tien-luong.html"},"modified":"2023-12-23T20:57:48","modified_gmt":"2023-12-23T13:57:48","slug":"qui-tien-luong-wage-fund-la-gi-cong-tac-hach-toan-va-phan-tich-tien-luong","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/qui-tien-luong-wage-fund-la-gi-cong-tac-hach-toan-va-phan-tich-tien-luong.html","title":{"rendered":"Qu\u0129 ti\u1ec1n l\u01b0\u01a1ng (Wage fund) l\u00e0 g\u00ec? C\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n t\u00edch ti\u1ec1n l\u01b0\u01a1ng"},"content":{"rendered":"<div class=\"vnbcbc-body vceditor-content wi-active\" data-role=\"content\">\n<div class=\"VCSortableInPreviewMode\" type=\"Photo\" style=\"\">\n<div><\/div>\n<div class=\"PhotoCMS_Caption\">\n<p>H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: ik-one<\/p>\n<\/div>\n<\/div>\n<h2><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">Qu\u0129 ti\u1ec1n l\u01b0\u01a1ng (Wage fund)<\/font><\/h2>\n<p><b>\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n<p><b>Qu\u0129 ti\u1ec1n l\u01b0\u01a1ng<\/b> trong ti\u1ebfng Anh l\u00e0 <b>Wage fund<\/b>. <i>Qu\u0129 ti\u1ec1n l\u01b0\u01a1ng<\/i> c\u1ee7a doanh nghi\u1ec7p l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do doanh nghi\u1ec7p qu\u1ea3n l\u00ed v\u00e0 chi tr\u1ea3.<\/p>\n<p><b>Qu\u0129 ti\u1ec1n l\u01b0\u01a1ng<\/b> bao g\u1ed3m:<\/p>\n<p>&#8211; Ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u1eddi gian l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf (Ti\u1ec1n l\u01b0\u01a1ng theo th\u1eddi gian, ti\u1ec1n l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m v\u00e0 ti\u1ec1n l\u01b0\u01a1ng kho\u00e1n).<\/p>\n<p>&#8211; Ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m h\u1ecfng trong ph\u1ea1m vi ch\u1ebf \u0111\u1ed9 <span>qui<\/span> \u0111\u1ecbnh.<\/p>\n<p>&#8211; Ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u1eddi gian ng\u1eebng s\u1ea3n xu\u1ea5t do nguy\u00ean nh\u00e2n kh\u00e1ch quan, trong th\u1eddi gian \u0111\u01b0\u1ee3c \u0111i\u1ec1u \u0111\u1ed9ng \u0111i c\u00f4ng t\u00e1c l\u00e0m ngh\u0129a v\u1ee5 theo ch\u1ebf \u0111\u1ed9 <span>qui<\/span> \u0111\u1ecbnh, th\u1eddi gian ngh\u1ec9 ph\u00e9p, th\u1eddi gian \u0111i h\u1ecdc.<\/p>\n<p>&#8211; Ti\u1ec1n \u0103n tr\u01b0a, \u0103n ca.<\/p>\n<p>&#8211; C\u00e1c lo\u1ea1i ph\u1ee5 c\u1ea5p th\u01b0\u1eddng xuy\u00ean (ph\u1ee5 c\u1ea5p l\u00e0m th\u00eam gi\u1edd, ph\u1ee5 c\u1ea5p d\u1ea1y ngh\u1ec1, ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m, ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean&#8230;)<\/p>\n<p>&#8211; C\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng c\u00f3 t\u00ednh ch\u1ea5t th\u01b0\u1eddng xuy\u00ean.\u00a0<\/p>\n<h3><span style=\"color: rgb(61, 133, 198);\"><font style=\"line-height: 22px; font-size: 22px;\">H\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n t\u00edch ti\u1ec1n l\u01b0\u01a1ng<\/font><\/span><\/h3>\n<p>&#8211; Trong doanh nghi\u1ec7p, \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n t\u00edch ti\u1ec1n l\u01b0\u01a1ng c\u00f3 th\u1ec3 chia ra ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee5.<\/p>\n<p>Ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh: L\u00e0 ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho th\u1eddi gian ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a h\u1ecd, g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 theo c\u1ea5p b\u1eadc v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p k\u00e8m theo.<\/p>\n<p>Ti\u1ec1n l\u01b0\u01a1ng ph\u1ee5: L\u00e0 ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u1eddi gian h\u1ecd th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00e1c do doanh nghi\u1ec7p \u0111i\u1ec1u \u0111\u1ed9ng nh\u01b0: h\u1ed9i h\u1ecdp, t\u1eadp qu\u00e2n s\u1ef1, ngh\u1ec9 ph\u00e9p theo n\u0103m ch\u1ebf \u0111\u1ed9&#8230;<\/p>\n<p>&#8211; Ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t g\u1eafn li\u1ec1n v\u1edbi qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m; ti\u1ec1n l\u01b0\u01a1ng ph\u1ee5 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t kh\u00f4ng g\u1eafn v\u1edbi qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ra s\u1ea3n ph\u1ea9m.<\/p>\n<p>&#8211; V\u00ec v\u1eady, vi\u1ec7c ph\u00e2n chia ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee5 c\u00f3 \u00fd ngh\u0129a nh\u1ea5t \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n t\u00edch gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. Trong \u0111\u00f3:<\/p>\n<p>+ Ti\u1ec1n l\u01b0\u01a1ng ch\u00ednh th\u01b0\u1eddng th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh, c\u00f3 quan h\u1ec7 ch\u1eb7t ch\u1ebd v\u1edbi n\u0103ng su\u1ea5t lao \u0111\u1ed9ng.<\/p>\n<p>+ Ti\u1ec1n l\u01b0\u01a1ng ph\u1ee5 th\u01b0\u1eddng ph\u1ea3i ph\u00e2n b\u1ed5 gi\u00e1n ti\u1ebfp v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh, kh\u00f4ng c\u00f3 m\u1ed1i quan h\u1ec7 tr\u1ef1c ti\u1ebfp \u0111\u1ebfn n\u0103ng su\u1ea5t lao \u0111\u1ed9ng.<\/p>\n<h3><font style=\"line-height: 22px; font-size: 22px;\" color=\"#3d85c6\">\u00dd ngh\u0129a<\/font><\/h3>\n<p>\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o cho doanh nghi\u1ec7p ho\u00e0n th\u00e0nh v\u00e0 v\u01b0\u1ee3t m\u1ee9c k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t th\u00ec vi\u1ec7c qu\u1ea3n l\u00ed v\u00e0 chi ti\u00eau qu\u0129 ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i h\u1ee3p l\u00ed, ti\u1ebft ki\u1ec7m qu\u0129 ti\u1ec1n l\u01b0\u01a1ng nh\u1eb1m ph\u1ee5c v\u1ee5 t\u1ed1t cho vi\u1ec7c th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p><i>(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"vnbcbc-sapo\" data-role=\"sapo\">\n                            Qu\u0129 ti\u1ec1n l\u01b0\u01a1ng (ti\u1ebfng Anh: Wage fund) l\u00e0 to\u00e0n b\u1ed9 ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do doanh nghi\u1ec7p qu\u1ea3n l\u00ed v\u00e0 chi tr\u1ea3.\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\/34637"}],"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=34637"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34637\/revisions"}],"predecessor-version":[{"id":68132,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34637\/revisions\/68132"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}