{"id":3216,"date":"2020-08-19T00:13:39","date_gmt":"2020-08-18T17:13:39","guid":{"rendered":"http:\/\/gaadvisor.net\/?p=3216"},"modified":"2021-07-20T16:29:43","modified_gmt":"2021-07-20T09:29:43","slug":"muc-luong-co-so-nam-2020-thay-doi-nhu-the-nao","status":"publish","type":"post","link":"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/ke-toan-tien-luong-bao-hiem\/muc-luong-co-so-nam-2020-thay-doi-nhu-the-nao\/","title":{"rendered":"<small><small>M\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf n\u0103m 2020: Qu\u1ed1c h\u1ed9i ch\u1ed1t t\u1ea1m d\u1eebng t\u0103ng l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1eeb 1\/7\/2020<\/small><\/small>"},"content":{"rendered":"<h3><strong>L\u01b0\u01a1ng c\u01a1 s\u1edf l\u00e0 g\u00ec?<\/strong><\/h3>\n<p>Kh\u00e1i ni\u1ec7m m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf \u0111\u00e3 c\u00f3 t\u1eeb \u0111\u1ea7u nh\u1eefng n\u0103m 90. Theo \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0110\u1ecbnh s\u1ed1 25-CP k\u00fd ng\u00e0y 23 th\u00e1ng 5 n\u0103m 1993: M\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf l\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh m\u1ee9c l\u01b0\u01a1ng kh\u00e1c c\u1ee7a h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng, m\u1ee9c ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 tr\u1ea3 c\u00f4ng \u0111\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi l\u00e0m c\u00f4ng vi\u1ec7c \u0111\u01a1n gi\u1ea3n nh\u1ea5t trong \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng.<\/p>\n<p><strong>B\u1ea3n ch\u1ea5t<\/strong> c\u1ee7a m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf l\u00e0 <strong>m\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng, h\u01b0\u1edfng <a href=\"https:\/\/gaadvisor.net\/vi\/nghiep-vu-ke-toan\/bao-hiem-xa-hoi-la-gi-cac-che-do-bao-hiem-xa-hoi-nam-2020\/\">BHXH<\/a>, BHYT, BHTN<\/strong> cho c\u00e1n b\u1ed9 c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang,\u2026 M\u1ee9c l\u01b0\u01a1ng t\u1ed1i \u0111a \u0111\u00f3ng BHXH, BHYT kh\u00f4ng qu\u00e1 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf.<\/p>\n<p>B\u1edfi v\u1eady \u0111\u1ed1i v\u1edbi c\u00e1c Doanh nghi\u1ec7p ngo\u00e0i nh\u00e0 n\u01b0\u1edbc v\u1eabn ph\u1ea3i quan t\u00e2m \u0111\u1ebfn s\u1ef1 t\u0103ng, gi\u1ea3m c\u1ee7a m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf v\u00ec n\u00f3 ch\u00ednh l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<h3><strong>\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng c\u1ee7a m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf<\/strong><\/h3>\n<ul>\n<li>C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c t\u1eeb trung \u01b0\u01a1ng \u0111\u1ebfn c\u1ea5p x\u00e3<\/li>\n<li>Vi\u00ean ch\u1ee9c trong c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/li>\n<li>Ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo ch\u1ebf \u0111\u1ed9\u00a0h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng\u00a0trong c\u00e1c c\u01a1 quan, \u0111\u01a1n v\u1ecb c\u1ee7a \u0110\u1ea3ng, Nh\u00e0 n\u01b0\u1edbc, t\u1ed5 ch\u1ee9c ch\u00ednh tr\u1ecb x\u00e3 h\u1ed9i.<\/li>\n<li>Ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong ch\u1ec9 ti\u00eau bi\u00ean ch\u1ebf trong c\u00e1c h\u1ed9i \u0111\u01b0\u1ee3c ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 kinh ph\u00ed ho\u1ea1t \u0111\u1ed9ng.<\/li>\n<li>S\u0129 quan, qu\u00e2n nh\u00e2n chuy\u00ean nghi\u1ec7p, h\u1ea1 s\u0129 quan, binh s\u0129 v\u00e0 c\u00f4ng nh\u00e2n, vi\u00ean ch\u1ee9c qu\u1ed1c ph\u00f2ng, lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng thu\u1ed9c Qu\u00e2n \u0111\u1ed9i nh\u00e2n d\u00e2n Vi\u1ec7t Nam.<\/li>\n<li>S\u0129 quan, h\u1ea1 s\u0129 quan h\u01b0\u1edfng l\u01b0\u01a1ng, h\u1ea1 s\u0129 quan, chi\u1ebfn s\u0129 ngh\u0129a v\u1ee5, c\u00f4ng nh\u00e2n c\u00f4ng an v\u00e0 lao \u0111\u1ed9ng h\u1ee3p \u0111\u1ed3ng thu\u1ed9c C\u00f4ng an nh\u00e2n d\u00e2n.<\/li>\n<li>Ng\u01b0\u1eddi l\u00e0m vi\u1ec7c trong t\u1ed5 ch\u1ee9c c\u01a1 y\u1ebfu.<\/li>\n<li>Ng\u01b0\u1eddi ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng chuy\u00ean tr\u00e1ch \u1edf c\u1ea5p x\u00e3, \u1edf th\u00f4n v\u00e0 t\u1ed5 d\u00e2n ph\u1ed1.<\/li>\n<\/ul>\n<h2><strong>M\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf hi\u1ec7n nay<\/strong><\/h2>\n<p>M\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf hi\u1ec7n nay \u0111ang l\u00e0 <span style=\"color: #c41212;\"><strong>1.490.000 \u0111\u1ed3ng\/th\u00e1ng<\/strong><\/span> theo\u00a0<a href=\"https:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-ve-tang-luong-co-so-172634-d1.html\">Ngh\u1ecb \u0111\u1ecbnh 38\/2019\/N\u0110-CP<\/a>. T\u1eeb 01\/7\/2020, t\u1ea1i Ngh\u1ecb quy\u1ebft\u00a0<a href=\"https:\/\/luatvietnam.vn\/tai-chinh\/nghi-quyet-86-2019-qh14-du-toan-ngan-sach-nha-nuoc-nam-2020-179631-d1.html\">86\/2019\/QH14<\/a>, Qu\u1ed1c h\u1ed9i \u0111\u00e3 \u201cch\u1ed1t\u201d t\u0103ng l\u01b0\u01a1ng c\u01a1 s\u1edf l\u00ean <span style=\"color: #c41212;\"><strong>1.600.000 \u0111\u1ed3ng\/th\u00e1ng<\/strong><\/span>.<\/p>\n<p>Tuy nhi\u00ean, nh\u1eefng th\u00e1ng \u0111\u1ea7u n\u0103m 2020 n\u00e0y do \u1ea3nh h\u01b0\u1edfng ti\u00eau c\u1ef1c c\u1ee7a d\u1ecbch Covid &#8211; 19 \u0111\u1ebfn t\u00ecnh h\u00ecnh kinh t\u1ebf, x\u00e3 h\u1ed9i n\u00ean B\u1ed9 Ch\u00ednh tr\u1ecb c\u0169ng \u0111\u01b0a ra gi\u1ea3i ph\u00e1p tr\u01b0\u1edbc m\u1eaft ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1eeb 01\/7\/2020 t\u1ea1i K\u1ebft lu\u1eadn s\u1ed1 77-KL\/TW.<\/p>\n<p>\u0110\u1ed3ng th\u1eddi, chi\u1ec1u ng\u00e0y 19\/6\/2020, Qu\u1ed1c h\u1ed9i \u0111\u00e3 ch\u00ednh th\u1ee9c \u0111\u1ed3ng \u00fd <strong><span style=\"color: #c41212;\">ch\u01b0a \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u01b0\u01a1ng c\u01a1 s\u1edf<\/span><\/strong> cho c\u00f4ng ch\u1ee9c t\u1eeb 01\/7\/2020 t\u1ea1i Ngh\u1ecb quy\u1ebft k\u1ef3 h\u1ecdp th\u1ee9 9, Qu\u1ed1c h\u1ed9i kh\u00f3a XIV.<\/p>\n<p><strong>&gt;&gt;&gt; Nh\u01b0 v\u1eady, c\u00f3 th\u1ec3 th\u1ea5y, m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf kh\u00f4ng t\u0103ng \u0111\u1ed3ng ngh\u0129a v\u1edbi m\u1ee9c \u0111\u00f3ng t\u1ed1i \u0111a BHXH, BHYT t\u1eeb 01\/7\/2020 c\u0169ng s\u1ebd kh\u00f4ng thay \u0111\u1ed5i.<\/strong><\/p>\n<h4>D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf qua c\u00e1c n\u0103m t\u1eeb n\u0103m 1993 \u0111\u1ebfn nay<\/h4>\n<table style=\"width: 98.899%;\">\n<tbody>\n<tr>\n<td style=\"width: 34.3653%;\">\n<p style=\"text-align: center;\"><span style=\"font-size: 14pt;\"><strong>Th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng<\/strong><\/span><\/p>\n<\/td>\n<td style=\"width: 25.7501%; text-align: center;\"><span style=\"font-size: 14pt;\"><strong>M\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf (\u0111\u1ed3ng\/th\u00e1ng)<\/strong><\/span><\/td>\n<td style=\"width: 85.7354%; text-align: center;\"><span style=\"font-size: 14pt;\"><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb ng\u00e0y 01\/4\/1993 \u0111\u1ebfn h\u1ebft \u00a0th\u00e1ng 12\/1996<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">120.000<\/td>\n<td style=\"width: 85.7354%;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 25-CP\/<strong><em>H\u00e0 N\u1ed9i, ng\u00e0y 23 th\u00e1ng 5 n\u0103m 1993<\/em><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb ng\u00e0y 01\/01\/1997 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/1999<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">144.000<\/td>\n<td style=\"width: 85.7354%;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 06\/CP <em>H\u00e0 N\u1ed9i, ng\u00e0y 21 th\u00e1ng 1 n\u0103m 1997<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb ng\u00e0y 01\/01\/2000 \u0111\u1ebfn h\u1ebft th\u00e1ng 12\/2000<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">180.000<\/td>\n<td style=\"width: 85.7354%;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 175\/1999\/N\u0110-CP<em> H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 12 n\u0103m 1999<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb ng\u00e0y 01\/01\/2001 \u0111\u1ebfn h\u1ebft th\u00e1ng 9\/2004<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">210.000<\/td>\n<td style=\"width: 85.7354%;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 77\/2000\/N\u0110-CP<em> H\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 12 n\u0103m 2000<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u01b0\u0300 01\/10\/2004 \u0111\u00ea\u0301n h\u00ea\u0301t tha\u0301ng 9\/2005<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">290.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"http:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-203-2004-nd-cp-chinh-phu-16737-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 203\/2004\/N\u0110-CP<\/a> <em>H\u00e0 N\u1ed9i, ng\u00e0y 14 th\u00e1ng 12 n\u0103m 2004<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u01b0\u0300 01\/10\/2005 \u0111\u00ea\u0301n h\u00ea\u0301t tha\u0301ng 9\/2006<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">350.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"http:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-118-2005-nd-cp-chinh-phu-17742-d1.html\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 118\/2005\/N\u0110-CP<\/a> H<em>\u00e0 N\u1ed9i, ng\u00e0y 15 th\u00e1ng 09 n\u0103m 2005<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u01b0\u0300 01\/10\/2006 \u0111\u00ea\u0301n h\u00ea\u0301t tha\u0301ng 12\/2007<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">450.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"http:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-94-2006-nd-cp-chinh-phu-19107-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 94\/2006\/N\u0110-CP<\/a><em>H\u00e0 N\u1ed9i, ng\u00e0y 07 th\u00e1ng 09 n\u0103m 2006\u00a0 <\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb 01\/01\/2008 \u0111\u1ebfn h\u00ea\u0301t tha\u0301ng 4\/2008<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">540.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"https:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-166-2007-nd-cp-chinh-phu-33740-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 166\/2007\/N\u0110-CP<\/a> H\u00e0 N\u1ed9i ng\u00e0y 16 th\u00e1ng 11 n\u0103m 2007<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb 01\/05\/2009 \u0111\u1ebfn h\u00ea\u0301t tha\u0301ng 4\/2009<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">650.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"https:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-33-2009-nd-cp-chinh-phu-40933-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 33\/2009\/N\u0110-CP<\/a><em>H\u00e0 N\u1ed9i, ng\u00e0y 06 th\u00e1ng 4 n\u0103m 2009<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb 01\/05\/2010 \u0111\u1ebfn h\u00ea\u0301t tha\u0301ng 4\/2011<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">730.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"https:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-28-2010-nd-cp-chinh-phu-50901-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 28\/2010\/N\u0110-CP<\/a><em>H\u00e0 N\u1ed9i, ng\u00e0y 25 th\u00e1ng 03 n\u0103m 2010<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb 01\/05\/2011 \u0111\u1ebfn h\u00ea\u0301t tha\u0301ng 4\/2012<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">830.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"https:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-22-2011-nd-cp-chinh-phu-60627-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 22\/2011\/N\u0110-CP<\/a><em>H\u00e0 N\u1ed9i, ng\u00e0y 04 th\u00e1ng 04 n\u0103m 2011<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb 01\/05\/2012 \u0111\u1ebfn h\u00ea\u0301t tha\u0301ng 6\/2013<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">1.050.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"http:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-31-2012-nd-cp-chinh-phu-69633-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 31\/2012\/N\u0110-CP<\/a><em>H\u00e0 N\u1ed9i, ng\u00e0y 12 th\u00e1ng 4 n\u0103m 2012<\/em><\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb 01\/07\/2013 \u0111\u00ea\u0301n h\u00ea\u0301t tha\u0301ng 4\/2016<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">1.150.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"http:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-66-2013-nd-cp-chinh-phu-79354-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 66\/2013\/N\u0110-CP<\/a><em>H\u00e0 N\u1ed9i, ng\u00e0y 27 th\u00e1ng 06 n\u0103m 2013<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u1eeb 01\/05\/2016 \u0111\u00ea\u0301n h\u00ea\u0301t tha\u0301ng 6\/2017<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">1.210.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"http:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-47-2016-nd-cp-chinh-phu-105535-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 47\/2016\/N\u0110-CP<\/a> <em>H\u00e0 N\u1ed9i, ng\u00e0y 26 th\u00e1ng 5 n\u0103m 2016<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u01b0\u0300 01\/07\/2017 \u0111\u00ea\u0301n h\u00ea\u0301t tha\u0301ng 6\/2018<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">1.300.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"http:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-47-2017-nd-cp-chinh-phu-113971-d1.html\">Nghi\u0323 \u0111i\u0323nh s\u1ed1 47\/2017\/N\u0110-CP<\/a><em>H\u00e0 N\u1ed9i,<\/em><em>\u00a0ng\u00e0y 24 th\u00e1ng\u00a0<\/em><em>0<\/em><em>4 n\u0103m 2017<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\">T\u01b0\u0300 01\/07\/2018 \u0111\u1ebfn h\u1ebft th\u00e1ng 6\/2019<\/td>\n<td style=\"width: 25.7501%; text-align: center;\">1.390.000<\/td>\n<td style=\"width: 85.7354%;\"><a href=\"http:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-72-2018-nd-cp-muc-luong-co-so-voi-can-bo-cong-chuc-vien-chuc-luc-luong-vu-trang-163061-d1.html\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 72\/2018\/N\u0110-CP<\/a> <em>H\u00e0 N\u1ed9i<\/em><em>, ng\u00e0y<\/em><em>\u00a015\u00a0<\/em><em>th\u00e1ng<\/em><em>\u00a05\u00a0<\/em><em>n\u0103m<\/em><em>\u00a02018<\/em><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 34.3653%;\"><strong>T\u1eeb 7\/2019<\/strong><\/td>\n<td style=\"width: 25.7501%; text-align: center;\"><strong>1.490.000<\/strong><\/td>\n<td style=\"width: 85.7354%;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 38\/2019\/N\u0110-CP <em>H\u00e0 N\u1ed9i, ng\u00e0y 09 th\u00e1ng\u00a0<\/em><em>0<\/em><em>5 n\u0103m 2019<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><span style=\"color: #ffcc00; font-size: 14pt;\"><strong>GA ADVISOR VIET NAM<\/strong><\/span><br \/>\n<strong>Add: R.608, DMC Tower, 535 Kim Ma, Ngoc Khanh Ward, Ba Dinh District, Ha Noi City<\/strong><br \/>\n<strong>EMAIL: <a href=\"mailto:info@gaaccounting.net\">info@gaaccounting.net<\/a><\/strong><br \/>\n<strong>TEL: (+84) 93 424 1168 | (+84) 24 2217 6060<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u01b0\u01a1ng c\u01a1 s\u1edf l\u00e0 g\u00ec? Kh\u00e1i ni\u1ec7m m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf \u0111\u00e3 c\u00f3 t\u1eeb \u0111\u1ea7u nh\u1eefng n\u0103m 90. Theo \u0110i\u1ec1u 2 c\u1ee7a Ngh\u1ecb \u0110\u1ecbnh s\u1ed1 25-CP k\u00fd ng\u00e0y 23 th\u00e1ng 5 n\u0103m 1993: M\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf l\u00e0 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u00ednh m\u1ee9c l\u01b0\u01a1ng kh\u00e1c c\u1ee7a h\u1ec7 th\u1ed1ng b\u1ea3ng l\u01b0\u01a1ng, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3222,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[157],"tags":[118,90,117],"class_list":["post-3216","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-tien-luong-bao-hiem","tag-bhxh","tag-dich-vu-tinh-luong","tag-nhan-su"],"_links":{"self":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3216\/"}],"collection":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/comments\/?post=3216"}],"version-history":[{"count":5,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3216\/revisions\/"}],"predecessor-version":[{"id":3240,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/posts\/3216\/revisions\/3240\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/3222\/"}],"wp:attachment":[{"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/media\/?parent=3216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/categories\/?post=3216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gaadvisor.net\/vi\/wp-json\/wp\/v2\/tags\/?post=3216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}