{"id":63642,"date":"2026-04-24T19:14:00","date_gmt":"2026-04-24T12:14:00","guid":{"rendered":"https:\/\/www.vieclamtot.com\/kinh-nghiem\/?p=63642"},"modified":"2026-05-28T14:31:35","modified_gmt":"2026-05-28T07:31:35","slug":"cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec","status":"publish","type":"post","link":"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html","title":{"rendered":"Cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 2026 khi th\u1eed vi\u1ec7c: Thay \u0111\u1ed5i ra sao?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Vi_sao_thu_viec_khong_con_phai_lam_cam_ket_khong_khau_tru_thue_TNCN_cho_thu_nhap_tren_2_trieu\" >V\u00ec sao th\u1eed vi\u1ec7c kh\u00f4ng c\u00f2n ph\u1ea3i l\u00e0m cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho thu nh\u1eadp tr\u00ean 2 tri\u1ec7u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Khi_nao_nguoi_lao_dong_thu_viec_moi_can_lam_cam_ket_khong_khau_tru_thue_TNCN_10\" >Khi n\u00e0o ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c m\u1edbi c\u1ea7n l\u00e0m cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10%?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Nguoi_lao_dong_thu_viec_co_bat_buoc_phai_ky_hop_dong_thu_viec_rieng_biet_khong\" >Ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang bi\u1ec7t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Nhung_truong_hop_nao_khong_duoc_phep_ap_dung_thu_viec_theo_luat_dinh\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng th\u1eed vi\u1ec7c theo lu\u1eadt \u0111\u1ecbnh?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Lao_dong_thu_viec_co_the_thoa_thuan_ve_muc_phu_cap_luong_hay_khong\" >Lao \u0111\u1ed9ng th\u1eed vi\u1ec7c c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn v\u1ec1 m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng hay kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Huong_dan_chi_tiet_cach_lam_ban_cam_ket_khong_khau_tru_thue_TNCN_nam_2026\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u00e0m b\u1ea3n cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN n\u0103m 2026?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Dieu_kien_de_duoc_lam_cam_ket_la_gi\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Quy_trinh_nop_ban_cam_ket_tai_doanh_nghiep\" >Quy tr\u00ecnh n\u1ed9p b\u1ea3n cam k\u1ebft t\u1ea1i doanh nghi\u1ec7p?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Nhung_luu_y_quan_trong_ve_thue_TNCN_doi_voi_lao_dong_thoi_vu_va_pho_thong\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng th\u1eddi v\u1ee5 v\u00e0 ph\u1ed5 th\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Thu_nhap_vang_lai_co_duoc_lam_cam_ket_khong\" >Thu nh\u1eadp v\u00e3ng lai c\u00f3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Su_khac_biet_giua_khau_tru_10_va_tinh_thue_theo_bieu_luy_tien\" >S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa kh\u1ea5u tr\u1eeb 10% v\u00e0 t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Tac_dong_cua_viec_nang_nguong_thue_len_3_trieu_dong_doi_voi_thi_truong_lao_dong\" >T\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng thu\u1ebf l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Kiem_tra_ma_so_thue_ca_nhan_%E2%80%93_Buoc_dau_tien_de_lam_cam_ket_thue\" >Ki\u1ec3m tra m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n &#8211; B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 l\u00e0m cam k\u1ebft thu\u1ebf?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/cam-ket-khong-khau-tru-thue-tncn-khi-thu-viec.html\/#Tong_ket_ve_quy_dinh_cam_ket_khong_khau_tru_thue_TNCN_nam_2026\" >T\u1ed5ng k\u1ebft v\u1ec1 quy \u0111\u1ecbnh cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN n\u0103m 2026?<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\"><em>C\u00e1ch l\u00e0m cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c s\u1ebd c\u00f3 thay \u0111\u1ed5i l\u1edbn t\u1eeb n\u0103m 2026 theo D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3, thay v\u00ec m\u1ee9c 2 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, ng\u01b0\u1ee1ng thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb 10% d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c n\u00e2ng l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n. \u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn l\u01b0\u01a1ng d\u01b0\u1edbi 3 tri\u1ec7u \u0111\u1ed3ng s\u1ebd kh\u00f4ng c\u1ea7n ph\u1ea3i l\u00e0m b\u1ea3n cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN n\u1eefa. Vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh v\u1ec1 cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN gi\u00fap c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i t\u00e0i ch\u00ednh, tr\u00e1nh nh\u1ea7m l\u1eabn trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vi_sao_thu_viec_khong_con_phai_lam_cam_ket_khong_khau_tru_thue_TNCN_cho_thu_nhap_tren_2_trieu\"><\/span><strong>V\u00ec sao th\u1eed vi\u1ec7c kh\u00f4ng c\u00f2n ph\u1ea3i l\u00e0m cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho thu nh\u1eadp tr\u00ean 2 tri\u1ec7u?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nhi\u1ec1u ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang x\u00f4n xao tr\u01b0\u1edbc th\u00f4ng tin th\u1eed vi\u1ec7c kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c l\u00e0m b\u1ea3n cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi m\u1ee9c thu nh\u1eadp tr\u00ean 2 tri\u1ec7u \u0111\u1ed3ng. Th\u1ef1c t\u1ebf, \u0111\u00e2y l\u00e0 m\u1ed9t thay \u0111\u1ed5i t\u00edch c\u1ef1c t\u1eeb \u0111\u1ec1 xu\u1ea5t m\u1edbi nh\u1ea5t c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh v\u00e0o ng\u00e0y 27\/03\/2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u tin \u0111\u0103ng t\u1ea1i <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong>, t\u1ef7 l\u1ec7 lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng v\u00e0 nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c c\u00f3 m\u1ee9c thu nh\u1eadp dao \u0111\u1ed9ng t\u1eeb 2 &#8211; 3 tri\u1ec7u \u0111\u1ed3ng m\u1ed7i l\u1ea7n chi tr\u1ea3 chi\u1ebfm m\u1ed9t ph\u1ea7n kh\u00f4ng nh\u1ecf. Quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh t\u1ea1i Th\u00f4ng t\u01b0 111\/2013\/TT-BTC bu\u1ed9c c\u00e1c kho\u1ea3n chi tr\u1ea3 t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean ph\u1ea3i b\u1ecb tr\u1eeb 10% thu\u1ebf, tr\u1eeb khi l\u00e0m b\u1ea3n cam k\u1ebft.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tuy nhi\u00ean, v\u1edbi D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, ng\u01b0\u1ee1ng n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u1ec1 xu\u1ea5t n\u00e2ng l\u00ean m\u1ee9c 3 tri\u1ec7u \u0111\u1ed3ng. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn c\u00e1c h\u1ec7 qu\u1ea3 sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1c kho\u1ea3n thu nh\u1eadp d\u01b0\u1edbi 3 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n m\u1eb7c nhi\u00ean kh\u00f4ng b\u1ecb kh\u1ea5u tr\u1eeb ngay t\u1eeb \u0111\u1ea7u.<\/li>\n\n\n\n<li>Do kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1ecb tr\u1eeb thu\u1ebf, ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u1ea7n v\u00e0 c\u0169ng kh\u00f4ng c\u00f2n c\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111\u1ec3 l\u00e0m b\u1ea3n cam k\u1ebft.<\/li>\n\n\n\n<li>Vi\u1ec7c &#8220;kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft&#8221; th\u1ef1c ch\u1ea5t l\u00e0 v\u00ec ph\u1ea1m vi \u00e1p d\u1ee5ng kh\u1ea5u tr\u1eeb \u0111\u00e3 thu h\u1eb9p l\u1ea1i, gi\u00fap \u0111\u01a1n gi\u1ea3n h\u00f3a th\u1ee7 t\u1ee5c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Xem th\u00eam: <\/em><\/strong><a href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/hop-dong-thu-viec-phai-dong-bao-hiem-va-thue-tncn-khong.html\"><strong><em>H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf TNCN hay kh\u00f4ng?<\/em><\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Khi_nao_nguoi_lao_dong_thu_viec_moi_can_lam_cam_ket_khong_khau_tru_thue_TNCN_10\"><\/span><strong>Khi n\u00e0o ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c m\u1edbi c\u1ea7n l\u00e0m cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10%?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00f9 ng\u01b0\u1ee1ng thu\u1ebf \u0111\u00e3 thay \u0111\u1ed5i, nh\u01b0ng b\u1ea3n <strong>cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> v\u1eabn \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p nh\u1ea5t \u0111\u1ecbnh. Theo \u0111\u1ec1 xu\u1ea5t m\u1edbi, ch\u1ec9 khi m\u1ee9c chi tr\u1ea3 cho lao \u0111\u1ed9ng th\u1eed vi\u1ec7c t\u1eeb 3 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u1edbi b\u1eaft \u0111\u1ea7u c\u1ea7n xem x\u00e9t l\u00e0m b\u1ea3n cam k\u1ebft n\u00e0y \u0111\u1ec3 nh\u1eadn \u0111\u1ee7 100% l\u01b0\u01a1ng m\u00e0 kh\u00f4ng b\u1ecb gi\u1eef l\u1ea1i 10%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u tin \u0111\u0103ng t\u1ea1i <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong>, c\u00e1c c\u00f4ng vi\u1ec7c th\u1eddi v\u1ee5, <a href=\"https:\/\/www.vieclamtot.com\/nghe-giao-hang-sd6a0e\">ngh\u1ec1 giao h\u00e0ng<\/a> ho\u1eb7c b\u00e1n h\u00e0ng c\u00f3 thu nh\u1eadp theo tu\u1ea7n ho\u1eb7c theo \u0111\u1ee3t thanh to\u00e1n l\u1edbn c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd m\u1ed1c 3 tri\u1ec7u \u0111\u1ed3ng n\u00e0y. N\u1ebfu b\u1ea1n d\u1ef1 to\u00e1n t\u1ed5ng thu nh\u1eadp c\u1ea3 n\u0103m v\u1eabn ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf (sau khi tr\u1eeb gia c\u1ea3nh), h\u00e3y ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n b\u1ea3n cam k\u1ebft \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o d\u00f2ng ti\u1ec1n c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m Shipper t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t]<\/strong><\/p>\n\n\n<div class=\"list_onchotot_wrapper\">\n            <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-hoc-mon-tp-ho-chi-minh\/133112855.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/Anb6DvuQPhVWs5S96A3jxgn9yb0zijTXSaB4lp7-Fjc\/preset:listing\/plain\/78e4eb2eb9a74e941af5705d58e36cd3-2989796919203601393.jpg\" alt=\"TUY\u1ec2N GIAO H\u00c0NG XE M\u00c1Y- L\u00c0M VI\u1ec6C KH\u00d4NG C\u1ea6N \u0110\u1ebeN CTY\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-hoc-mon-tp-ho-chi-minh\/133112855.htm\" target=\"_blank\">\n                                TUY\u1ec2N GIAO H\u00c0NG XE M\u00c1Y- L\u00c0M VI\u1ec6C KH\u00d4NG C\u1ea6N \u0110\u1ebeN CTY                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 15 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">1 gi\u1edd tr\u01b0\u1edbc Huy\u1ec7n H\u00f3c M\u00f4n<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-nam-tu-liem-ha-noi\/133125426.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/SbX3bjoYq99p83302V5rH0RpC9c7QPXfAsVA0Wtgouc\/preset:listing\/plain\/bb791ab59ed6a3ea54fb8c95107496eb-2989898435892111108.jpg\" alt=\"TUY\u1ec2N 50 SHIP H\u1eceA T\u1ed0C, KO C\u1eccC, CA 13-21H \u1ede H\u00c0 N\u1ed8I\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-nam-tu-liem-ha-noi\/133125426.htm\" target=\"_blank\">\n                                TUY\u1ec2N 50 SHIP H\u1eceA T\u1ed0C, KO C\u1eccC, CA 13-21H \u1ede H\u00c0 N\u1ed8I                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 30 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">1 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn Nam T\u1eeb Li\u00eam<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thi-xa-ben-cat-binh-duong\/133026018.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/1EBkw1enFEl4njcOLclljV795pe23x-sFiy1b-ErQg8\/preset:listing\/plain\/d343c6e232ae1e960d794785cb30f436-2989148387775572593.jpg\" alt=\"Tuy\u1ec3n D\u1ee5ng Shipper Khu V\u1ef1c B\u1ebfn C\u00e1t\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thi-xa-ben-cat-binh-duong\/133026018.htm\" target=\"_blank\">\n                                Tuy\u1ec3n D\u1ee5ng Shipper Khu V\u1ef1c B\u1ebfn C\u00e1t                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 20 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">1 gi\u1edd tr\u01b0\u1edbc Th\u1ecb x\u00e3 B\u1ebfn C\u00e1t<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thanh-pho-thu-duc-tp-ho-chi-minh\/133163384.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/UeeeF4hIuKzOnJdT2eLjUCS4bozvhCQvaiEKAgKGxN4\/preset:listing\/plain\/38d77b29702f6ffbf9cabac5d54da0e3-2990176281076856084.jpg\" alt=\"[QU\u1eacN 9\u2013 XE C\u00d4NG TY]  NH\u00c2N VI\u00caN GIAO H\u00c0NG XE M\u00c1Y\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thanh-pho-thu-duc-tp-ho-chi-minh\/133163384.htm\" target=\"_blank\">\n                                [QU\u1eacN 9\u2013 XE C\u00d4NG TY]  NH\u00c2N VI\u00caN GIAO H\u00c0NG XE M\u00c1Y                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 10 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">3 gi\u1edd tr\u01b0\u1edbc Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-yen-my-hung-yen\/133127543.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/6F5xD3wQDmKFHR0cQo__-oYD50VubQoQrOhzLjymvYU\/preset:listing\/plain\/621b5396033642dc17e2fdbb036fd0f4-2989908319385381489.jpg\" alt=\"SPX Th\u1ecb tr\u1ea5n Y\u00caN M\u1ef8 TUY\u1ec2N SHIP C\u1ed0 \u0110\u1ecaNH\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-yen-my-hung-yen\/133127543.htm\" target=\"_blank\">\n                                SPX Th\u1ecb tr\u1ea5n Y\u00caN M\u1ef8 TUY\u1ec2N SHIP C\u1ed0 \u0110\u1ecaNH                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 25 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">4 gi\u1edd tr\u01b0\u1edbc Huy\u1ec7n Y\u00ean M\u1ef9<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <div class=\"chotot_view_more\">\n        <a href=\"\/\" target=\"_blank\">\n        Xem nhi\u1ec1u h\u01a1n t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t        <\/a>\n    <\/div>\n    \n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_thu_viec_co_bat_buoc_phai_ky_hop_dong_thu_viec_rieng_biet_khong\"><\/span><strong>Ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang bi\u1ec7t kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ed9t th\u1eafc m\u1eafc ph\u1ed5 bi\u1ebfn c\u1ee7a lao \u0111\u1ed9ng m\u1edbi l\u00e0 li\u1ec7u c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00fd m\u1ed9t b\u1ea3n &#8220;H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c&#8221; tr\u01b0\u1edbc khi c\u00f3 &#8220;H\u1ee3p \u0111\u1ed3ng ch\u00ednh th\u1ee9c&#8221; hay kh\u00f4ng. C\u0103n c\u1ee9 theo \u0110i\u1ec1u 24 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, vi\u1ec7c th\u1eed vi\u1ec7c kh\u00f4ng ph\u1ea3i l\u00e0 m\u1ed9t quy \u0111\u1ecbnh c\u01b0\u1ee1ng b\u00e1ch.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1c b\u00ean c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong hai h\u00ecnh th\u1ee9c sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Th\u1ecfa thu\u1eadn trong H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng:<\/strong> Ghi tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u kho\u1ea3n th\u1eed vi\u1ec7c v\u00e0o h\u1ee3p \u0111\u1ed3ng ch\u00ednh th\u1ee9c.<\/li>\n\n\n\n<li><strong>Giao k\u1ebft H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang:<\/strong> \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n \u0111\u1ed9c l\u1eadp d\u00e0nh ri\u00eang cho giai \u0111o\u1ea1n l\u00e0m quen c\u00f4ng vi\u1ec7c.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng nh\u1eadn th\u1ea5y \u1ee9ng vi\u00ean \u0111\u1ee7 n\u0103ng l\u1ef1c, h\u1ecd ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n b\u1ecf qua giai \u0111o\u1ea1n th\u1eed vi\u1ec7c \u0111\u1ec3 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng lu\u00f4n. \u0110i\u1ec1u n\u00e0y th\u01b0\u1eddng th\u1ea5y \u1edf c\u00e1c tin \u0111\u0103ng tuy\u1ec3n d\u1ee5ng g\u1ea5p tr\u00ean <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong> cho c\u00e1c v\u1ecb tr\u00ed y\u00eau c\u1ea7u kinh nghi\u1ec7m s\u1eb5n c\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_nao_khong_duoc_phep_ap_dung_thu_viec_theo_luat_dinh\"><\/span><strong>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p n\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e9p \u00e1p d\u1ee5ng th\u1eed vi\u1ec7c theo lu\u1eadt \u0111\u1ecbnh?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng ph\u1ea3i v\u1ecb tr\u00ed n\u00e0o doanh nghi\u1ec7p c\u0169ng c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u th\u1eed vi\u1ec7c v\u00e0 l\u00e0m b\u1ea3n <strong>cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong>. Theo Kho\u1ea3n 3 \u0110i\u1ec1u 24 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, quy \u0111\u1ecbnh n\u00eau r\u00f5:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8220;Kh\u00f4ng \u00e1p d\u1ee5ng th\u1eed vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 01 th\u00e1ng.&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110i\u1ec1u n\u00e0y \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>V\u1edbi h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 1 th\u00e1ng: Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c k\u00fd h\u1ee3p \u0111\u1ed3ng ch\u00ednh th\u1ee9c v\u00e0 h\u01b0\u1edfng l\u01b0\u01a1ng ngay t\u1eeb ng\u00e0y \u0111\u1ea7u.<\/li>\n\n\n\n<li>Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u th\u1eed vi\u1ec7c \u0111\u1ed1i v\u1edbi c\u00e1c h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 01 th\u00e1ng tr\u1edf l\u00ean.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c n\u1eafm r\u00f5 quy \u0111\u1ecbnh n\u00e0y gi\u00fap lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng tr\u00e1nh \u0111\u01b0\u1ee3c t\u00ecnh tr\u1ea1ng b\u1ecb doanh nghi\u1ec7p k\u00e9o d\u00e0i th\u1eddi gian th\u1eed vi\u1ec7c b\u1ea5t h\u1ee3p l\u00fd cho c\u00e1c c\u00f4ng vi\u1ec7c ng\u1eafn ng\u00e0y.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Xem th\u00eam: <\/em><\/strong><a href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/thoi-gian-thu-viec.html\"><strong><em>Th\u1eddi gian th\u1eed vi\u1ec7c theo quy \u0111\u1ecbnh k\u00e9o d\u00e0i t\u1ed1i \u0111a bao l\u00e2u?<\/em><\/strong><\/a><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"572\" height=\"1024\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-572x1024.png\" alt=\"Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ecdc k\u1ef9 \u0111i\u1ec1u kho\u1ea3n h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c\" class=\"wp-image-63573\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-572x1024.png 572w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-279x500.png 279w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-768x1376.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-857x1536.png 857w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-1143x2048.png 1143w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-150x269.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-450x806.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-1200x2150.png 1200w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/60894513-cam-ket-khong-khau-tru-thue-tncn-1-scaled.png 1429w\" sizes=\"(max-width: 572px) 100vw, 572px\" \/><figcaption class=\"wp-element-caption\">H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c v\u00e0 thu\u1ebf TNCN<\/figcaption><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Lao_dong_thu_viec_co_the_thoa_thuan_ve_muc_phu_cap_luong_hay_khong\"><\/span><strong>Lao \u0111\u1ed9ng th\u1eed vi\u1ec7c c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn v\u1ec1 m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng hay kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 <strong>C\u00d3<\/strong>. Theo \u0110i\u1ec1u 24 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u00e0 Th\u00f4ng t\u01b0 10\/2020\/TT-BL\u0110TBXH, lao \u0111\u1ed9ng th\u1eed vi\u1ec7c ho\u00e0n to\u00e0n c\u00f3 quy\u1ec1n th\u01b0\u01a1ng l\u01b0\u1ee3ng v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng. C\u00e1c n\u1ed9i dung ch\u1ee7 y\u1ebfu trong h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ph\u1ea3i bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Th\u00f4ng tin \u0111\u1ecbnh danh c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li>\n\n\n\n<li>M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3 v\u00e0 \u0111\u1ecba \u0111i\u1ec3m l\u00e0m vi\u1ec7c.<\/li>\n\n\n\n<li>M\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c\/ch\u1ee9c danh, h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng, k\u1ef3 h\u1ea1n tr\u1ea3 l\u01b0\u01a1ng.<\/li>\n\n\n\n<li><strong>Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c.<\/strong><\/li>\n\n\n\n<li>Th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c, th\u1eddi gi\u1edd ngh\u1ec9 ng\u01a1i v\u00e0 trang b\u1ecb b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c th\u1ecfa thu\u1eadn r\u00f5 r\u00e0ng v\u1ec1 ph\u1ee5 c\u1ea5p kh\u00f4ng ch\u1ec9 gi\u00fap t\u0103ng thu nh\u1eadp th\u1ef1c t\u1ebf m\u00e0 c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn t\u1ed5ng m\u1ee9c chi tr\u1ea3 m\u1ed7i l\u1ea7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh xem c\u00f3 c\u1ea7n l\u00e0m b\u1ea3n <strong>cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> hay kh\u00f4ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m B\u00e1n h\u00e0ng t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t]<\/strong><\/p>\n\n\n<div class=\"list_onchotot_wrapper\">\n            <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/132025600.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/nN_wixNMx60-G24bFpvQVeELy3sJwrnuknpPhkFUO9c\/preset:listing\/plain\/e06f426027cb90031b0d06a412c6c133-2987991698539102909.jpg\" alt=\"TUY\u1ec2N SALES ADMIN Q12.HCM\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/132025600.htm\" target=\"_blank\">\n                                TUY\u1ec2N SALES ADMIN Q12.HCM                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 15 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">4 ph\u00fat tr\u01b0\u1edbc Qu\u1eadn 12<\/div>\n                    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href=\"\/viec-lam-thanh-pho-ha-long-quang-ninh\/133124817.htm\" target=\"_blank\">\n                                [QU\u1ea2NG NINH] TUY\u1ec2N D\u1ee4NG NVBH TH\u1eca TR\u01af\u1edcNG PEPSI                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 18 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">1 gi\u1edd tr\u01b0\u1edbc Th\u00e0nh ph\u1ed1 H\u1ea1 Long<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-7-tp-ho-chi-minh\/133083751.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/QaWgYns2wkAwM4lY2-sdPHfs33VRZrJN9FhfawgGLE4\/preset:listing\/plain\/c5e05c23e121a9d0d648239817b427a8-2989581668299681878.jpg\" alt=\"[QU\u1eacN 7] - NH\u00c2N VI\u00caN B\u00c1N H\u00c0NG THU NH\u1eacP \u0110\u1ebeN 9TR\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-7-tp-ho-chi-minh\/133083751.htm\" target=\"_blank\">\n                                [QU\u1eacN 7] &#8211; NH\u00c2N VI\u00caN B\u00c1N H\u00c0NG THU NH\u1eacP \u0110\u1ebeN 9TR                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 9 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">2 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn 7<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-hoan-kiem-ha-noi\/133157036.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/p1ak0nXpAjQA8eOvDeB30FN8OEGn6X8WiRH4N6OVY2Q\/preset:listing\/plain\/92de7d5c043aecbab7f9e354632b4a0d-2990150364632860519.jpg\" alt=\"H\u00e0 N\u1ed9i - Nh\u00e2n vi\u00ean B\u00e1n h\u00e0ng Full-time\/Part-time\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-hoan-kiem-ha-noi\/133157036.htm\" target=\"_blank\">\n                                H\u00e0 N\u1ed9i &#8211; Nh\u00e2n vi\u00ean B\u00e1n h\u00e0ng Full-time\/Part-time                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 8,50 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">3 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn Ho\u00e0n Ki\u1ebfm<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-le-chan-hai-phong\/132910549.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/UK1FcnL13VXKrPkl__M7R4bDvRAbBOUDZjw4_yeyslA\/preset:listing\/plain\/7a186035c940feb96d5078f5754f4a43-2988260539364164285.jpg\" alt=\"Aeon Mall - 20 Nh\u00e2n vi\u00ean c\u1eeda h\u00e0ng g\u00e0 r\u00e1n Jollibee \">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-le-chan-hai-phong\/132910549.htm\" target=\"_blank\">\n                                Aeon Mall &#8211; 20 Nh\u00e2n vi\u00ean c\u1eeda h\u00e0ng g\u00e0 r\u00e1n Jollibee                          <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 30.700 \u0111\/gi\u1edd<\/div>\n                        <div class=\"more_info cl-gray\">19 ph\u00fat tr\u01b0\u1edbc Qu\u1eadn L\u00ea Ch\u00e2n<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <div class=\"chotot_view_more\">\n        <a href=\"\/\" target=\"_blank\">\n        Xem nhi\u1ec1u h\u01a1n t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t        <\/a>\n    <\/div>\n    \n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_cach_lam_ban_cam_ket_khong_khau_tru_thue_TNCN_nam_2026\"><\/span><strong>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch l\u00e0m b\u1ea3n cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN n\u0103m 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00f9 ng\u01b0\u1ee1ng n\u00e2ng l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng, nh\u01b0ng \u0111\u1ed1i v\u1edbi nh\u1eefng m\u1ee9c l\u01b0\u01a1ng cao h\u01a1n, b\u1ea1n v\u1eabn c\u1ea7n bi\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n b\u1ea3n cam k\u1ebft \u0111\u1ec3 b\u1ea3o to\u00e0n thu nh\u1eadp.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_duoc_lam_cam_ket_la_gi\"><\/span><strong>\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 b\u1ea3n <strong>cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> c\u00f3 hi\u1ec7u l\u1ef1c, ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00f3 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m cam k\u1ebft.<\/li>\n\n\n\n<li>T\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf sau khi tr\u1eeb gia c\u1ea3nh \u01b0\u1edbc t\u00ednh kh\u00f4ng t\u1edbi m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf.<\/li>\n\n\n\n<li>Ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i m\u1ed9t n\u01a1i duy nh\u1ea5t (n\u1ebfu c\u00f3 thu nh\u1eadp t\u1eeb 2 n\u01a1i tr\u1edf l\u00ean, b\u1ea1n kh\u00f4ng \u0111\u01b0\u1ee3c l\u00e0m b\u1ea3n cam k\u1ebft n\u00e0y m\u00e0 ph\u1ea3i b\u1ecb kh\u1ea5u tr\u1eeb 10% t\u1ea1i ngu\u1ed3n).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Quy_trinh_nop_ban_cam_ket_tai_doanh_nghiep\"><\/span><strong>Quy tr\u00ecnh n\u1ed9p b\u1ea3n cam k\u1ebft t\u1ea1i doanh nghi\u1ec7p?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng th\u01b0\u1eddng, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n s\u1ebd cung c\u1ea5p m\u1eabu cam k\u1ebft (th\u01b0\u1eddng l\u00e0 m\u1eabu theo quy \u0111\u1ecbnh c\u1ee7a T\u1ed5ng c\u1ee5c Thu\u1ebf). B\u1ea1n ch\u1ec9 c\u1ea7n \u0111i\u1ec1n \u0111\u1ea7y \u0111\u1ee7 th\u00f4ng tin, k\u00fd t\u00ean v\u00e0 g\u1eedi l\u1ea1i cho doanh nghi\u1ec7p tr\u01b0\u1edbc k\u1ef3 chi tr\u1ea3 l\u01b0\u01a1ng. D\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u tin \u0111\u0103ng t\u1ea1i <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong>, c\u00e1c c\u00f4ng ty uy t\u00edn lu\u00f4n c\u00f3 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 h\u01b0\u1edbng d\u1eabn r\u1ea5t k\u1ef9 b\u01b0\u1edbc n\u00e0y cho nh\u00e2n vi\u00ean m\u1edbi.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/e4e324e5-cam-ket-khong-khau-tru-thue-tncn-2-1024x683.png\" alt=\"M\u1eabu b\u1ea3n cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN m\u1edbi nh\u1ea5t\" class=\"wp-image-63548\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/e4e324e5-cam-ket-khong-khau-tru-thue-tncn-2-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/e4e324e5-cam-ket-khong-khau-tru-thue-tncn-2-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/e4e324e5-cam-ket-khong-khau-tru-thue-tncn-2-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/e4e324e5-cam-ket-khong-khau-tru-thue-tncn-2-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/e4e324e5-cam-ket-khong-khau-tru-thue-tncn-2-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/e4e324e5-cam-ket-khong-khau-tru-thue-tncn-2.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Th\u1ee7 t\u1ee5c cam k\u1ebft thu\u1ebf TNCN cho lao \u0111\u1ed9ng<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_ve_thue_TNCN_doi_voi_lao_dong_thoi_vu_va_pho_thong\"><\/span><strong>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng v\u1ec1 thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng th\u1eddi v\u1ee5 v\u00e0 ph\u1ed5 th\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ed1i v\u1edbi nh\u00f3m lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng, vi\u1ec7c hi\u1ec3u v\u1ec1 thu\u1ebf TNCN th\u01b0\u1eddng b\u1ecb xem nh\u1eb9, d\u1eabn \u0111\u1ebfn nh\u1eefng thi\u1ec7t th\u00f2i v\u1ec1 t\u00e0i ch\u00ednh.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thu_nhap_vang_lai_co_duoc_lam_cam_ket_khong\"><\/span><strong>Thu nh\u1eadp v\u00e3ng lai c\u00f3 \u0111\u01b0\u1ee3c l\u00e0m cam k\u1ebft kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Nhi\u1ec1u ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c b\u00e1n th\u1eddi gian (part-time) th\u1eafc m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y. Theo \u0111\u1ec1 xu\u1ea5t n\u0103m 2026, n\u1ebfu m\u1ed7i l\u1ea7n nh\u1eadn l\u01b0\u01a1ng t\u1eeb 3 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean, b\u1ea1n v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n l\u00e0m b\u1ea3n <strong>cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n n\u00eau tr\u00ean. Tuy nhi\u00ean, n\u1ebfu b\u1ea1n l\u00e0m c\u00f9ng l\u00fac cho nhi\u1ec1u nh\u00e0 tuy\u1ec3n d\u1ee5ng tr\u00ean <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong>, h\u00e3y c\u1ea9n th\u1eadn v\u00ec t\u1ed5ng thu nh\u1eadp cu\u1ed1i n\u0103m c\u00f3 th\u1ec3 v\u01b0\u1ee3t ng\u01b0\u1ee1ng mi\u1ec5n thu\u1ebf, d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i n\u1ed9p b\u00f9 v\u00e0 b\u1ecb ph\u1ea1t ch\u1eadm n\u1ed9p.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Su_khac_biet_giua_khau_tru_10_va_tinh_thue_theo_bieu_luy_tien\"><\/span><strong>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa kh\u1ea5u tr\u1eeb 10% v\u00e0 t\u00ednh thu\u1ebf theo bi\u1ec3u l\u0169y ti\u1ebfn?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Lao \u0111\u1ed9ng th\u1eed vi\u1ec7c ho\u1eb7c th\u1eddi v\u1ee5 th\u01b0\u1eddng b\u1ecb \u00e1p m\u1ee9c thu\u1ebf kho\u00e1n 10% tr\u00ean t\u1ed5ng thu nh\u1eadp (n\u1ebfu kh\u00f4ng l\u00e0m cam k\u1ebft). Trong khi \u0111\u00f3, nh\u00e2n vi\u00ean ch\u00ednh th\u1ee9c k\u00fd h\u1ee3p \u0111\u1ed3ng t\u1eeb 3 th\u00e1ng tr\u1edf l\u00ean s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh thu\u1ebf theo bi\u1ec3u thu\u1ebf l\u0169y ti\u1ebfn t\u1eebng ph\u1ea7n, sau khi \u0111\u00e3 tr\u1eeb \u0111i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh cho b\u1ea3n th\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c. \u0110\u00e2y l\u00e0 l\u00fd do t\u1ea1i sao l\u01b0\u01a1ng th\u1eed vi\u1ec7c \u0111\u00f4i khi th\u1ef1c nh\u1eadn l\u1ea1i th\u1ea5p h\u01a1n l\u01b0\u01a1ng ch\u00ednh th\u1ee9c d\u00f9 m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn ban \u0111\u1ea7u nh\u01b0 nhau.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Xem th\u00eam: <\/em><\/strong><a href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/mau-bao-cao-thu-viec.html\"><strong><em>M\u1eabu b\u00e1o c\u00e1o th\u1eed vi\u1ec7c vi\u1ebft sao \u0111\u1ec3 \u0111\u01b0\u1ee3c nh\u1eadn ch\u00ednh th\u1ee9c?<\/em><\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m Lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t]<\/strong><\/p>\n\n\n<div class=\"list_onchotot_wrapper\">\n            <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thi-xa-tan-uyen-binh-duong\/132608478.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"\" alt=\"Lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thi-xa-tan-uyen-binh-duong\/132608478.htm\" target=\"_blank\">\n                                Lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 15 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">2 gi\u1edd tr\u01b0\u1edbc Th\u1ecb x\u00e3 T\u00e2n Uy\u00ean<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-tan-binh-tp-ho-chi-minh\/131757835.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/AyP6lgNux8UvXnuTMGo01u1FS71DYt6KRZFcfCbi4mY\/preset:listing\/plain\/0acff845ab55a80b39f5e4931ce6b825-2979436602296993592.jpg\" alt=\"TUY\u1ec2N LAO \u0110\u1ed8NG PH\u1ed4 TH\u00d4NG\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-tan-binh-tp-ho-chi-minh\/131757835.htm\" target=\"_blank\">\n                                TUY\u1ec2N LAO \u0110\u1ed8NG PH\u1ed4 TH\u00d4NG                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">T\u1eeb 6 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">3 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn T\u00e2n B\u00ecnh<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-duc-hoa-long-an\/132643368.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/J8Ypcs0wxA-6_Q31_OcKM3NRaqxJ3Lb43QyMnCrbmqM\/preset:listing\/plain\/92f898504e51493004021d0a3fa654af-2986232563406532919.jpg\" alt=\"Lao \u0110\u1ed9ng Ph\u1ed5 Th\u00f4ng - Kho V\u1eadn\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-duc-hoa-long-an\/132643368.htm\" target=\"_blank\">\n                                Lao \u0110\u1ed9ng Ph\u1ed5 Th\u00f4ng &#8211; Kho V\u1eadn                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 14 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">6 ph\u00fat tr\u01b0\u1edbc Huy\u1ec7n \u0110\u1ee9c H\u00f2a<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thanh-pho-thuan-an-binh-duong\/133159436.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"\" alt=\"TUY\u1ec2N LAO \u0110\u1ed8NG PH\u1ed4 TH\u00d4NG N\u1eee\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thanh-pho-thuan-an-binh-duong\/133159436.htm\" target=\"_blank\">\n                                TUY\u1ec2N LAO \u0110\u1ed8NG PH\u1ed4 TH\u00d4NG N\u1eee                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 12 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">6 gi\u1edd tr\u01b0\u1edbc Th\u00e0nh ph\u1ed1 Thu\u1eadn An<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thanh-pho-thu-duc-tp-ho-chi-minh\/130946271.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/2oQnmpxE54NOiTy-1D4CUwiZEoOuXhGX6wHnHyx_F3A\/preset:listing\/plain\/d8e1c96006fea5566f07cfb3c1ca9125-2973624873357868450.jpg\" alt=\"Tuy\u1ec3n 20 lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thanh-pho-thu-duc-tp-ho-chi-minh\/130946271.htm\" target=\"_blank\">\n                                Tuy\u1ec3n 20 lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 15 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">7 gi\u1edd tr\u01b0\u1edbc Th\u00e0nh ph\u1ed1 Th\u1ee7 \u0110\u1ee9c<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <div class=\"chotot_view_more\">\n        <a href=\"\/\" target=\"_blank\">\n        Xem nhi\u1ec1u h\u01a1n t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t        <\/a>\n    <\/div>\n    \n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tac_dong_cua_viec_nang_nguong_thue_len_3_trieu_dong_doi_voi_thi_truong_lao_dong\"><\/span><strong>T\u00e1c \u0111\u1ed9ng c\u1ee7a vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng thu\u1ebf l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec1 xu\u1ea5t n\u00e2ng ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb t\u1eeb 2 tri\u1ec7u l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng kh\u00f4ng ch\u1ec9 l\u00e0 m\u1ed9t con s\u1ed1, m\u00e0 n\u00f3 ph\u1ea3n \u00e1nh s\u1ef1 thay \u0111\u1ed5i v\u1ec1 chi ph\u00ed sinh ho\u1ea1t v\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u trong n\u0103m 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u1ef1a tr\u00ean s\u1ed1 li\u1ec7u tin \u0111\u0103ng t\u1ea1i <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong>, s\u1ef1 thay \u0111\u1ed5i n\u00e0y mang l\u1ea1i l\u1ee3i \u00edch k\u00e9p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/strong> Gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh. Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp th\u1ea5p nh\u1eadn \u0111\u01b0\u1ee3c to\u00e0n b\u1ed9 l\u01b0\u01a1ng ngay l\u1eadp t\u1ee9c m\u00e0 kh\u00f4ng ph\u1ea3i ch\u1edd \u0111\u1ebfn k\u1ef3 quy\u1ebft to\u00e1n thu\u1ebf n\u0103m sau \u0111\u1ec3 nh\u1eadn ti\u1ec1n ho\u00e0n thu\u1ebf.<\/li>\n\n\n\n<li><strong>\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/strong> Gi\u1ea3m thi\u1ec3u kh\u1ed1i l\u01b0\u1ee3ng h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb thu\u1ebf ph\u1ea3i l\u01b0u tr\u1eef v\u00e0 qu\u1ea3n l\u00fd \u0111\u1ed1i v\u1edbi nh\u00f3m lao \u0111\u1ed9ng t\u1ea1m th\u1eddi ho\u1eb7c th\u1eed vi\u1ec7c.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c kh\u00f4ng ph\u1ea3i loay hoay v\u1edbi b\u1ea3n <strong>cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> cho c\u00e1c kho\u1ea3n thu nh\u1eadp nh\u1ecf gi\u00fap t\u00e2m l\u00fd ng\u01b0\u1eddi lao \u0111\u1ed9ng tho\u1ea3i m\u00e1i h\u01a1n khi tham gia c\u00e1c c\u00f4ng vi\u1ec7c ng\u1eafn h\u1ea1n.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/7feeeb1a-cam-ket-khong-khau-tru-thue-tncn-3-1024x683.png\" alt=\"Ni\u1ec1m vui c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng khi nh\u1eadn l\u01b0\u01a1ng \u0111\u1ea7y \u0111\u1ee7\" class=\"wp-image-63549\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/7feeeb1a-cam-ket-khong-khau-tru-thue-tncn-3-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/7feeeb1a-cam-ket-khong-khau-tru-thue-tncn-3-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/7feeeb1a-cam-ket-khong-khau-tru-thue-tncn-3-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/7feeeb1a-cam-ket-khong-khau-tru-thue-tncn-3-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/7feeeb1a-cam-ket-khong-khau-tru-thue-tncn-3-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/04\/7feeeb1a-cam-ket-khong-khau-tru-thue-tncn-3.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">L\u1ee3i \u00edch t\u1eeb vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng thu\u1ebf TNCN<\/figcaption><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kiem_tra_ma_so_thue_ca_nhan_%E2%80%93_Buoc_dau_tien_de_lam_cam_ket_thue\"><\/span><strong>Ki\u1ec3m tra m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n &#8211; B\u01b0\u1edbc \u0111\u1ea7u ti\u00ean \u0111\u1ec3 l\u00e0m cam k\u1ebft thu\u1ebf?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u1ec3 b\u1ea3n <strong>cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> c\u00f3 gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd, b\u1ea1n b\u1eaft bu\u1ed9c ph\u1ea3i c\u00f3 m\u00e3 s\u1ed1 thu\u1ebf (MST). Nhi\u1ec1u lao \u0111\u1ed9ng ph\u1ed5 th\u00f4ng l\u1ea7n \u0111\u1ea7u \u0111i l\u00e0m th\u01b0\u1eddng ch\u01b0a c\u00f3 MST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ea1i <strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong>, ch\u00fang t\u00f4i khuy\u00ean b\u1ea1n n\u00ean:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u00eau c\u1ea7u doanh nghi\u1ec7p \u0111\u0103ng k\u00fd MST ngay khi b\u1eaft \u0111\u1ea7u th\u1eed vi\u1ec7c.<\/li>\n\n\n\n<li>Ho\u1eb7c ch\u1ee7 \u0111\u1ed9ng \u0111\u0103ng k\u00fd online qua c\u00e1c \u1ee9ng d\u1ee5ng thu\u1ebf c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (nh\u01b0 eTax Mobile).<\/li>\n\n\n\n<li>Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng MST th\u01b0\u1eddng xuy\u00ean \u0111\u1ec3 tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p MST b\u1ecb \u0111\u00f3ng ho\u1eb7c sai th\u00f4ng tin \u0111\u1ecbnh danh (CCCD).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ch\u1ec9 khi c\u00f3 MST, b\u1ea3n cam k\u1ebft c\u1ee7a b\u1ea1n m\u1edbi \u0111\u01b0\u1ee3c c\u01a1 quan thu\u1ebf ch\u1ea5p nh\u1eadn, gi\u00fap doanh nghi\u1ec7p c\u00f3 c\u0103n c\u1ee9 \u0111\u1ec3 kh\u00f4ng kh\u1ea5u tr\u1eeb 10% l\u01b0\u01a1ng c\u1ee7a b\u1ea1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tong_ket_ve_quy_dinh_cam_ket_khong_khau_tru_thue_TNCN_nam_2026\"><\/span><strong>T\u1ed5ng k\u1ebft v\u1ec1 quy \u0111\u1ecbnh cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN n\u0103m 2026?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00f3m l\u1ea1i, th\u00f4ng tin th\u1eed vi\u1ec7c kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c l\u00e0m b\u1ea3n <strong>cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> cho thu nh\u1eadp tr\u00ean 2 tri\u1ec7u \u0111\u1ed3ng l\u00e0 k\u1ebft qu\u1ea3 c\u1ee7a vi\u1ec7c n\u00e2ng ng\u01b0\u1ee1ng thu\u1ebf l\u00ean 3 tri\u1ec7u \u0111\u1ed3ng theo \u0111\u1ec1 xu\u1ea5t m\u1edbi n\u0103m 2026. \u0110\u00e2y l\u00e0 m\u1ed9t tin vui cho \u0111\u1ea1i b\u1ed9 ph\u1eadn ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp trung b\u00ecnh th\u1ea5p, gi\u00fap gi\u1ea3m thi\u1ec3u c\u00e1c r\u1eafc r\u1ed1i v\u1ec1 gi\u1ea5y t\u1edd m\u00e0 v\u1eabn \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c thu nh\u1eadp th\u1ef1c nh\u1eadn.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi c\u00e1c m\u1ee9c thu nh\u1eadp cao h\u01a1n 3 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n chi tr\u1ea3, vi\u1ec7c hi\u1ec3u v\u00e0 bi\u1ebft c\u00e1ch th\u1ef1c hi\u1ec7n b\u1ea3n <strong>cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/strong> v\u1eabn l\u00e0 k\u1ef9 n\u0103ng c\u1ea7n thi\u1ebft \u0111\u1ec3 b\u1ea3o v\u1ec7 t\u00fai ti\u1ec1n c\u1ee7a m\u00ecnh. H\u00e3y lu\u00f4n c\u1eadp nh\u1eadt c\u00e1c th\u00f4ng tin ph\u00e1p lu\u1eadt m\u1edbi nh\u1ea5t \u0111\u1ec3 tr\u1edf th\u00e0nh ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4ng th\u00e1i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm m\u1ed9t c\u00f4ng vi\u1ec7c th\u1eed vi\u1ec7c v\u1edbi m\u1ee9c l\u01b0\u01a1ng h\u1ea5p d\u1eabn v\u00e0 m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c chuy\u00ean nghi\u1ec7p, \u0111\u1eebng qu\u00ean gh\u00e9 th\u0103m n\u1ec1n t\u1ea3ng tuy\u1ec3n d\u1ee5ng c\u1ee7a ch\u00fang t\u00f4i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Truy c\u1eadp ngay <a href=\"https:\/\/www.vieclamtot.com\/\"><strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong><\/a> \u0111\u1ec3 k\u1ebft n\u1ed1i v\u1edbi h\u00e0ng ng\u00e0n nh\u00e0 tuy\u1ec3n d\u1ee5ng uy t\u00edn v\u00e0 t\u00ecm th\u1ea5y c\u01a1 h\u1ed9i ngh\u1ec1 nghi\u1ec7p m\u01a1 \u01b0\u1edbc c\u1ee7a m\u00ecnh ngay h\u00f4m nay!<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background has-link-color has-large-font-size has-text-align-center has-custom-font-size wp-element-button\" href=\"https:\/\/www.vieclamtot.com\/viec-lam\" style=\"border-style:none;border-width:0px;border-top-left-radius:12px;border-top-right-radius:12px;border-bottom-left-radius:12px;border-bottom-right-radius:12px;color:#075ce3;background-color:#fce000;padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\"><strong>\u1ee8ng TUY\u1ec2N ngaY h\u00f4m nay!<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>B\u00e0i vi\u1ebft t\u01b0 v\u1ea5n n\u00e0y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n nh\u1eb1m m\u1ee5c \u0111\u00edch cung c\u1ea5p ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn c\u00e1c c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m. M\u1ecdi s\u1ed1 li\u1ec7u, m\u1ee9c l\u01b0\u01a1ng ho\u1eb7c m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c n\u00eau trong b\u00e0i vi\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 li\u1ec7u tin \u0111\u0103ng tuy\u1ec3n d\u1ee5ng tr\u00ean h\u1ec7 th\u1ed1ng Vi\u1ec7c L\u00e0m T\u1ed1t v\u00e0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t b\u1ea3n. V\u00ec \u0111\u1eb7c th\u00f9 th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng lu\u00f4n thay \u0111\u1ed5i, th\u00f4ng tin c\u00f3 th\u1ec3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi ho\u00e0n c\u1ea3nh th\u1ef1c t\u1ebf c\u1ee7a b\u1ea1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m kh\u00e1c. C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c cung c\u1ea5p kh\u00f4ng thay th\u1ebf cho c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh ho\u1eb7c l\u1eddi khuy\u00ean chuy\u00ean m\u00f4n t\u1eeb c\u00e1c chuy\u00ean gia \u0111\u00e0o t\u1ea1o v\u00e0 t\u01b0 v\u1ea5n ngh\u1ec1 nghi\u1ec7p. Vi\u1ec7c L\u00e0m T\u1ed1t kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh ho\u00e0n thi\u1ec7n tuy\u1ec7t \u0111\u1ed1i c\u1ee7a th\u00f4ng tin v\u00e0 kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho b\u1ea5t k\u1ef3 k\u1ebft qu\u1ea3 n\u00e0o ph\u00e1t sinh t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c n\u1ed9i dung n\u00e0y v\u00e0o ho\u00e0n c\u1ea3nh c\u00e1 nh\u00e2n c\u1ee7a b\u1ea1n. Ch\u00fac b\u1ea1n s\u1edbm t\u00ecm \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c \u01b0ng \u00fd th\u00f4ng qua s\u1ef1 \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn k\u1ef9 l\u01b0\u1ee1ng c\u1ee7a ch\u00ednh m\u00ecnh.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1ch l\u00e0m cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c s\u1ebd c\u00f3 thay \u0111\u1ed5i l\u1edbn t\u1eeb n\u0103m 2026 theo D\u1ef1 th\u1ea3o Ngh\u1ecb \u0111\u1ecbnh m\u1edbi c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. C\u1ee5 th\u1ec3, thay v\u00ec m\u1ee9c 2 tri\u1ec7u \u0111\u1ed3ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y, ng\u01b0\u1ee1ng thu nh\u1eadp ph\u1ea3i kh\u1ea5u tr\u1eeb 10% d\u1ef1 ki\u1ebfn s\u1ebd \u0111\u01b0\u1ee3c<\/p>\n","protected":false},"author":66,"featured_media":63550,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf tncn","_yoast_wpseo_title":"Cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN khi th\u1eed vi\u1ec7c: Thay \u0111\u1ed5i ra sao?","_yoast_wpseo_metadesc":"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 cam k\u1ebft kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN cho lao \u0111\u1ed9ng th\u1eed vi\u1ec7c n\u0103m 2026 c\u00f3 g\u00ec \u0111\u1eb7c bi\u1ec7t? 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