{"id":3972,"date":"2025-02-12T09:37:44","date_gmt":"2025-02-12T02:37:44","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3972"},"modified":"2025-02-12T09:39:28","modified_gmt":"2025-02-12T02:39:28","slug":"tien-luong-thang-12-va-thuong-thang-13-tra-vao-1-2025-thi-ke-khai-nam-nao","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/tien-luong-thang-12-va-thuong-thang-13-tra-vao-1-2025-thi-ke-khai-nam-nao\/","title":{"rendered":"Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 12 v\u00e0 th\u01b0\u1edfng th\u00e1ng 13 tr\u1ea3 v\u00e0o 1-2025 th\u00ec k\u00ea khai n\u0103m n\u00e0o?"},"content":{"rendered":"<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-3974\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1340\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-scaled.jpg 2560w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-1536x804.jpg 1536w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-2048x1072.jpg 2048w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/02\/thang-03-100x52.jpg 100w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">V\u00e0o cu\u1ed1i n\u0103m, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn th\u00eam kho\u1ea3ng th\u01b0\u1edfng t\u1ebft b\u00ean c\u1ea1nh kho\u1ea3n l\u01b0\u01a1ng th\u01b0\u1eddng xuy\u00ean nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng. Nh\u01b0ng c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng sang \u0111\u1ea7u th\u00e1ng 1\/2025. V\u1eady c\u00e1c doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 12 v\u00e0 th\u00e1ng 13 v\u00e0o th\u00e1ng 1\/2025 th\u00ec k\u00ea khai thu\u1ebf TNCN v\u00e0o n\u0103m 2024 hay 2025?<\/span><\/p>\n<p><b>Th\u1ee9 nh\u1ea5t<\/b><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 Thu\u1ebf TNDN: Ti\u00ea\u0300n l\u01b0\u01a1ng th\u00e1ng 12, th\u01b0\u01a1\u0309ng tha\u0301ng 13<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0\u00a0Ha\u0323ch toa\u0301n va\u0300o chi phi\u0301 trong n\u0103m ta\u0300i chi\u0301nh va\u0300 Th\u01b0\u0323c chi tr\u01b0\u01a1\u0301c khi n\u00f4\u0323p H\u00f4\u0300 s\u01a1 Quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 TNDN n\u0103m \u0111\u00f3. Thi\u0300 \u0111\u01b0\u01a1\u0323c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN n\u0103m \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch toa\u0301n va\u0300o trong n\u0103m ta\u0300i chi\u0301nh nh\u01b0ng \u0111\u00ea\u0301n ha\u0323n n\u00f4\u0323p H\u00f4\u0300 s\u01a1 Quy\u00ea\u0301t toa\u0301n thu\u00ea\u0301 TNDN ma\u0300 ch\u01b0a <\/span><b>th\u1ef1c chi<\/b><span style=\"font-weight: 400;\">. Thi\u0300 kh\u00f4ng \u0111\u01b0\u01a1\u0323c tr\u01b0\u0300 va\u0300o chi phi\u0301 trong n\u0103m \u0111\u00f3 ma\u0300 \u0111\u01b0\u01a1\u0323c ti\u0301nh va\u0300o chi phi\u0301 n\u0103m sau (n\u0103m th\u01b0\u0323c chi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng l\u01b0\u01a1ng th\u00e1ng 13 \u0111\u01b0a v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd th\u00ec c\u1ea7n<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Quy ch\u1ebf t\u00e0i ch\u00ednh c\u1ee7a C\u00f4ng ty ho\u1eb7c quy ch\u1ebf th\u01b0\u1edfng c\u1ee7a C\u00f4ng ty.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh l\u01b0\u01a1ng th\u01b0\u1edfng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Phi\u1ebfu chi ti\u1ec1n th\u01b0\u1edfng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b>Th\u1ee9 hai<\/b><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 thu\u1ebf TNCN: C\u0103n\u00a0 c\u1ee9 Theo \u0110i\u1ec3m b Kho\u1ea3n 2 \u0110i\u1ec1u 8 Th\u00f4ng t\u01b0 111\/2013\/TT-BTC h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf TNCN th\u00ec<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng T12, th\u00e1ng 13 c\u1ee7a n\u0103m 2024 \u0111\u01b0\u1ee3c chi tr\u1ea3 trong n\u0103m sau 2025 th\u00ec th\u1eddi \u0111i\u1ec3m t\u00ednh thu\u1ebf TNCN l\u00e0 th\u00e1ng\/qu\u00fd th\u1ef1c tr\u1ea3 trong n\u0103m sau.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n th\u01b0\u1edfng l\u01b0\u01a1ng th\u00e1ng 13 n\u0103m 2024, DN b\u1ea1n tr\u1ea3 v\u00e0o ng\u00e0y 10\/1\/2025 th\u00ec c\u00e1c b\u1ea1n c\u1ed9ng g\u1ed9p c\u1ea3 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 1 v\u00e0 ti\u1ec1n th\u01b0\u1edfng \u0111\u00f3 v\u00e0o \u0111\u1ec3 t\u00ednh thu\u1ebf TNCN cho th\u00e1ng 1\/2025 v\u00e0 Quy\u1ebft to\u00e1n thu\u1ebf TNCN cho k\u1ef3 t\u00ednh thu\u1ebf n\u0103m 2025.<\/span><\/li>\n<\/ul>\n<p><b>Th\u1ee9 ba<\/b><\/p>\n<p><span style=\"font-weight: 400;\">V\u1ec1 BHXH<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n L\u01b0\u01a1ng th\u00e1ng 13 kh\u00f4ng ph\u1ea3i \u0111\u00f3ng BHXH (V\u00ec th\u1ef1c ch\u1ea5t l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng theo \u0110i\u1ec1u 104 B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0N\u1ebfu kho\u1ea3n &#8220;l\u01b0\u01a1ng&#8221; n\u00e0y \u0111\u01b0\u1ee3c ghi \u1edf m\u1ee5c RI\u00caNG c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, t\u1ee9c kh\u00f4ng g\u1ed9p chung trong c\u00e1i g\u1ecdi l\u00e0 &#8220;ti\u1ec1n l\u01b0\u01a1ng&#8221; th\u00ec \u0111\u01b0\u1ee3c mi\u1ec5n t\u00ednh \u0111\u00f3ng bhxh\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Tr\u00ean \u0111\u00e2y l\u00e0 chia s\u1ebb v\u1ec1 c\u00e1ch k\u00ea khai ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng 12 v\u00e0 13 n\u0103m 2024 hay 2025. Hy v\u1ecdng c\u00e2u tr\u1ea3 l\u1eddi tr\u00ean \u0111\u00e3 gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1ch k\u00ea khai l\u01b0\u01a1ng th\u01b0\u1edfng cu\u1ed1i n\u0103m.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/tien-luong-thang-12-va-thuong-thang-13-tra-vao-1-2025-thi-ke-khai-nam-nao\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/tien-luong-thang-12-va-thuong-thang-13-tra-vao-1-2025-thi-ke-khai-nam-nao\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/tien-luong-thang-12-va-thuong-thang-13-tra-vao-1-2025-thi-ke-khai-nam-nao\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Ti%E1%BB%81n%20l%C6%B0%C6%A1ng%20th%C3%A1ng%2012%20v%C3%A0%20th%C6%B0%E1%BB%9Fng%20th%C3%A1ng%2013%20tr%E1%BA%A3%20v%C3%A0o%201-2025%20th%C3%AC%20k%C3%AA%20khai%20n%C4%83m%20n%C3%A0o%3F&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Ftien-luong-thang-12-va-thuong-thang-13-tra-vao-1-2025-thi-ke-khai-nam-nao%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/tien-luong-thang-12-va-thuong-thang-13-tra-vao-1-2025-thi-ke-khai-nam-nao\/', 'Ti%E1%BB%81n%20l%C6%B0%C6%A1ng%20th%C3%A1ng%2012%20v%C3%A0%20th%C6%B0%E1%BB%9Fng%20th%C3%A1ng%2013%20tr%E1%BA%A3%20v%C3%A0o%201-2025%20th%C3%AC%20k%C3%AA%20khai%20n%C4%83m%20n%C3%A0o%3F', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>V\u00e0o cu\u1ed1i n\u0103m, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c nh\u1eadn th\u00eam kho\u1ea3ng th\u01b0\u1edfng t\u1ebft b\u00ean c\u1ea1nh kho\u1ea3n l\u01b0\u01a1ng th\u01b0\u1eddng xuy\u00ean nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng th\u00e1ng. Nh\u01b0ng c\u0169ng c\u00f3 m\u1ed9t s\u1ed1 doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng sang \u0111\u1ea7u th\u00e1ng 1\/2025. 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