{"id":110,"date":"2011-03-03T08:03:33","date_gmt":"2011-03-03T13:03:33","guid":{"rendered":"http:\/\/vuthanhnamduc.wordpress.com\/2011\/03\/03\/case-study\/"},"modified":"2011-03-03T08:03:33","modified_gmt":"2011-03-03T13:03:33","slug":"case-study","status":"publish","type":"post","link":"http:\/\/vuthanhnamduc.com\/index.php\/2011\/03\/03\/case-study\/","title":{"rendered":"Case Study – T\u00ednh l\u01b0\u01a1ng ng\u00e0y l\u1ec5 th\u1ebf n\u00e0o m\u1edbi \u0111\u00fang?"},"content":{"rendered":"

Q1: T\u00f4i \u0111ang l\u00e0m vi\u1ec7c cho m\u1ed9t c\u00f4ng ty 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i. Do ti\u1ebfn \u0111\u1ed9 c\u00f4ng tr\u00ecnh n\u00ean nh\u00e2n vi\u00ean ph\u1ea3i l\u00e0m vi\u1ec7c c\u1ea3 ng\u00e0y l\u1ec5 (ng\u00e0y gi\u1ed7 t\u1ed5 H\u00f9ng V\u01b0\u01a1ng). C\u00f4ng ty tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5 l\u00e0 200%, c\u00f2n 100% ti\u1ec1n l\u01b0\u01a1ng c\u00f2n l\u1ea1i c\u00f4ng ty cho r\u1eb1ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh trong ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng. Xin h\u1ecfi c\u00e1ch t\u00ednh l\u01b0\u01a1ng n\u00e0y c\u00f3 \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt? (Thanh T\u00f9ng)<\/p>\n

Q2: Ng\u00e0y 1-1, ch\u00fang t\u00f4i \u0111i l\u00e0m th\u00ec \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n l\u00e0m ng\u00e0y l\u1ec5 l\u00e0 200% v\u00e0 c\u00f4ng ty gi\u1ea3i th\u00edch l\u00e0 100% \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh trong l\u01b0\u01a1ng (ngh\u1ec9 hay \u0111i l\u00e0m \u0111\u1ec1u \u0111\u01b0\u1ee3c 100%). Ch\u00fang t\u00f4i d\u1ef1a v\u00e0o n\u1ed9i dung gi\u1ea3i \u0111\u00e1p c\u1ee7a lu\u1eadt s\u01b0 \u0111\u1ec3 th\u1eafc m\u1eafc th\u00ec c\u00f4ng ty cho r\u1eb1ng c\u00e1ch t\u00ednh c\u1ee7a lu\u1eadt s\u01b0 l\u00e0 ch\u01b0a ph\u00f9 h\u1ee3p. Mong \u0111\u01b0\u1ee3c lu\u1eadt s\u01b0 t\u01b0 v\u1ea5n. Xin ch\u00e2n th\u00e0nh c\u1ea3m \u01a1n! (Tu\u1ea5n H\u00e0)
<\/span> …<\/p>\n

Tr\u1ea3 l\u1eddi – A:<\/strong>
Theo \u0111i\u1ec1u 73 BLL\u0110 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung quy \u0111\u1ecbnh \u201cNg\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110) \u0111\u01b0\u1ee3c ngh\u1ec9 l\u00e0m vi\u1ec7c, h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng nh\u1eefng ng\u00e0y l\u1ec5 sau \u0111\u00e2y:<\/p>\n

– T\u1ebft d\u01b0\u01a1ng l\u1ecbch: m\u1ed9t ng\u00e0y (ng\u00e0y 1-1 d\u01b0\u01a1ng l\u1ecbch).
– T\u1ebft \u00e2m l\u1ecbch: b\u1ed1n ng\u00e0y (m\u1ed9t ng\u00e0y cu\u1ed1i n\u0103m v\u00e0 ba ng\u00e0y \u0111\u1ea7u n\u0103m \u00e2m l\u1ecbch).
– Ng\u00e0y gi\u1ed7 T\u1ed5 H\u00f9ng V\u01b0\u01a1ng: m\u1ed9t ng\u00e0y (ng\u00e0y 10-3 \u00e2m l\u1ecbch).
– Ng\u00e0y chi\u1ebfn th\u1eafng: m\u1ed9t ng\u00e0y (ng\u00e0y 30-4 d\u01b0\u01a1ng l\u1ecbch).
– Ng\u00e0y qu\u1ed1c t\u1ebf lao \u0111\u1ed9ng: m\u1ed9t ng\u00e0y (ng\u00e0y 1-5 d\u01b0\u01a1ng l\u1ecbch).
– Ng\u00e0y Qu\u1ed1c kh\u00e1nh: m\u1ed9t ng\u00e0y (ng\u00e0y 2-9 d\u01b0\u01a1ng l\u1ecbch).<\/p>\n

N\u1ebfu nh\u1eefng ng\u00e0y ngh\u1ec9 n\u00f3i tr\u00ean tr\u00f9ng v\u00e0o ng\u00e0y ngh\u1ec9 h\u1eb1ng tu\u1ea7n th\u00ec NL\u0110 \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 v\u00e0o ng\u00e0y ti\u1ebfp theo.<\/p>\n

V\u1eady theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung th\u00ec v\u00e0o nh\u1eefng ng\u00e0y l\u1ec5, NL\u0110 \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c ngh\u1ec9 l\u00e0m vi\u1ec7c nh\u01b0ng v\u1eabn \u0111\u01b0\u1ee3c h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng.<\/p>\n

\u0110i\u1ec1u 61 BLL\u0110 quy \u0111\u1ecbnh: \u201cNL\u0110 l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m nh\u01b0 sau: V\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, \u00edt nh\u1ea5t b\u1eb1ng 300%. N\u1ebfu NL\u0110 \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 nh\u1eefng gi\u1edd l\u00e0m th\u00eam th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u1ec9 ph\u1ea3i tr\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng t\u00ednh theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng\u201d.<\/p>\n

V\u1eady \u0111i\u1ec1u 61 BLL\u0110 ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh NL\u0110 l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 61 BLL\u0110 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110.<\/p>\n

Trong khi \u0111\u00f3 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 91 hi\u1ebfn ph\u00e1p, \u0111i\u1ec1u 12 Lu\u1eadt ban h\u00e0nh v\u0103n b\u1ea3n quy ph\u1ea1m ph\u00e1p lu\u1eadt n\u0103m 2008 quy \u0111\u1ecbnh ch\u1ec9 c\u00f3 \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i l\u00e0 c\u01a1 quan duy nh\u1ea5t m\u1edbi c\u00f3 th\u1ea9m quy\u1ec1n ban h\u00e0nh ngh\u1ecb quy\u1ebft \u0111\u1ec3 gi\u1ea3i th\u00edch hi\u1ebfn ph\u00e1p, lu\u1eadt, ph\u00e1p l\u1ec7nh. Nh\u01b0ng cho \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m hi\u1ec7n nay UBTVQH ho\u00e0n to\u00e0n ch\u01b0a c\u00f3 ban h\u00e0nh ngh\u1ecb quy\u1ebft \u0111\u1ec3 gi\u1ea3i th\u00edch \u0111i\u1ec1u 61, 73 BLL\u0110 theo c\u00e1ch \u201cTrong m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng 300% tr\u1ea3 cho NL\u0110 l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5, \u0111\u00e3 bao g\u1ed3m 100% ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng theo \u0111i\u1ec1u 73 BLL\u0110\u201d.<\/p>\n

Nh\u01b0 v\u1eady theo n\u1ed9i dung \u0111i\u1ec1u 61 BLL\u0110 ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng \u00edt nh\u1ea5t b\u1eb1ng 300% tr\u1ea3 cho NL\u0110 l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng, \u0111\u00e3 bao g\u1ed3m 100% ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110. V\u1eady vi\u1ec7c NL\u0110 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 61 BLL\u0110 ho\u00e0n to\u00e0n \u0111\u1ed9c l\u1eadp v\u1edbi vi\u1ec7c NL\u0110 ngh\u1ec9 l\u00e0m vi\u1ec7c nh\u01b0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng v\u00e0o nh\u1eefng ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110.<\/p>\n

Do \u0111\u00f3 v\u1ec1 n\u1ed9i dung \u0111i\u1ec1u 61 BLL\u0110 ch\u00fang ta ph\u1ea3i hi\u1ec3u NL\u0110 l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd. Ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 61 BLL\u0110 th\u00ec \u0111\u01b0\u01a1ng nhi\u00ean NL\u0110 c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110.<\/p>\n

Ch\u00ednh v\u00ec v\u1eady, chi\u1ebfu theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73, \u0111i\u1ec1u 61 BLL\u0110, tr\u01b0\u1eddng h\u1ee3p NL\u0110 l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5 th\u00ec ngo\u00e0i ti\u1ec1n l\u01b0\u01a1ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110, \u0111\u01b0\u01a1ng nhi\u00ean NL\u0110 c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00eam ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 61 BLL\u0110.<\/p>\n

Tuy nhi\u00ean theo kho\u1ea3n 2 ph\u1ea7n V th\u00f4ng t\u01b0 s\u1ed1 13\/2003\/TT-BL\u0110TBXH ng\u00e0y 30-5-2003 c\u1ee7a B\u1ed9 L\u0110-TB&XH h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a ngh\u1ecb \u0111\u1ecbnh s\u1ed1 114\/2002\/N\u0110-CP ng\u00e0y 31-12-2002 c\u1ee7a Ch\u00ednh ph\u1ee7 v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng \u0111\u1ed1i v\u1edbi NL\u0110 l\u00e0m vi\u1ec7c trong doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng theo Lu\u1eadt doanh nghi\u1ec7p c\u00f3 quy \u0111\u1ecbnh: "M\u1ee9c 300% \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi gi\u1edd l\u00e0m th\u00eam v\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng (trong m\u1ee9c 300% n\u00e0y \u0111\u00e3 bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho th\u1eddi gian ngh\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng theo \u0111i\u1ec1u 73, 74, 75 v\u00e0 78 c\u1ee7a BLL\u0110)".<\/p>\n

Do \u0111\u00f3 v\u00e0o ng\u00e0y 1-1 v\u00e0 ng\u00e0y 10-3 \u00e2m l\u1ecbch, khi c\u00e1c b\u1ea1n \u0111i l\u00e0m v\u00e0 \u0111\u01b0\u1ee3c c\u00f4ng ty tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd l\u00e0 200%, 100% ti\u1ec1n l\u01b0\u01a1ng c\u00f2n l\u1ea1i c\u00f4ng ty gi\u1ea3i th\u00edch r\u1eb1ng \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh trong ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng (ngh\u1ec9 hay \u0111i l\u00e0m \u0111\u1ec1u \u0111\u01b0\u1ee3c 100%), ch\u00fang t\u00f4i cho r\u1eb1ng c\u00e1ch hi\u1ec3u nh\u01b0 tr\u00ean c\u1ee7a c\u00f4ng ty ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1ch h\u01b0\u1edbng d\u1eabn t\u1ea1i th\u00f4ng t\u01b0 13 n\u0103m 2005 c\u1ee7a B\u1ed9 L\u0110-TB&XH nh\u01b0ng ch\u01b0a \u0111\u00fang theo tinh th\u1ea7n quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 61, 73 BLL\u0110.<\/p>\n

V\u00ec v\u1eady theo quan \u0111i\u1ec3m c\u1ee7a ch\u00fang t\u00f4i, tr\u01b0\u1eddng h\u1ee3p NL\u0110 l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5, ng\u00e0y ngh\u1ec9 c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng th\u00ec \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u1edbi m\u1ee9c \u00edt nh\u1ea5t b\u1eb1ng 300% theo \u0111\u01a1n gi\u00e1 ti\u1ec1n l\u01b0\u01a1ng c\u00f4ng vi\u1ec7c \u0111ang l\u00e0m theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 61 BLL\u0110 c\u1ed9ng th\u00eam 100% ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u00e0y ngh\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng theo \u0111\u00fang quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110, nh\u01b0 v\u1eady m\u1edbi \u0111\u1ea3m b\u1ea3o \u0111\u01b0\u1ee3c quy\u1ec1n l\u1ee3i cho NL\u0110 \u0111\u00fang theo quy \u0111\u1ecbnh c\u1ee7a BLL\u0110.<\/p>\n

Ch\u00fang t\u00f4i xin d\u1eabn v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 \u0111\u1ec3 b\u1ea1n tham kh\u1ea3o:<\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p NL\u0110 \u0111i l\u00e0m v\u00e0o ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 v\u00e0o ng\u00e0y ti\u1ebfp theo th\u00ec ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5 c\u1ee7a NL\u0110 \u0111\u01b0\u1ee3c t\u00ednh theo c\u00e1ch t\u00ednh c\u1ee7a c\u00f4ng ty b\u1ea1n nh\u01b0 sau:<\/p>\n

Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd \u0111\u01b0\u1ee3c tr\u1ea3 l\u00e0 200% c\u1ed9ng th\u00eam 100% ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5 – ng\u00e0y ngh\u1ec9 \u0111\u01b0\u1ee3c h\u01b0\u1edfng nguy\u00ean l\u01b0\u01a1ng. V\u1eady t\u1ed5ng ti\u1ec1n l\u01b0\u01a1ng ng\u00e0y l\u1ec5 ng\u01b0\u1eddi \u0111\u01b0\u1ee3c tr\u1ea3 l\u00e0 300%.<\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p NL\u0110 l\u00e0m vi\u1ec7c ng\u00e0y l\u1ec5 nh\u01b0ng \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 v\u00e0o ng\u00e0y ti\u1ebfp theo th\u00ec ti\u1ec1n l\u01b0\u01a1ng NL\u0110 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n

– Theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110 NL\u0110 v\u1eabn \u0111\u01b0\u01a1ng nhi\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u01b0\u01a1ng ng\u00e0y ngh\u1ec9 b\u00f9.<\/p>\n

– Ngo\u00e0i ra theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 61 BLL\u0110: \u201cN\u1ebfu NL\u0110 \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 nh\u1eefng gi\u1edd l\u00e0m th\u00eam th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u1ec9 ph\u1ea3i tr\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch so v\u1edbi ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y l\u00e0m vi\u1ec7c b\u00ecnh th\u01b0\u1eddng\u201d. V\u00ec v\u1eady ti\u1ec1n l\u01b0\u01a1ng ch\u00eanh l\u1ec7ch ng\u00e0y l\u1ec5 c\u1ee7a NL\u0110 \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau: 300% – 100% = 200%.<\/p>\n

Nh\u01b0 v\u1eady tr\u01b0\u1eddng h\u1ee3p NL\u0110 \u0111i l\u00e0m ng\u00e0y l\u1ec5 nh\u01b0ng \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 v\u00e0o ng\u00e0y ti\u1ebfp theo th\u00ec NL\u0110 \u0111\u01b0\u1ee3c h\u01b0\u1edfng nguy\u00ean 100% ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y ngh\u1ec9 b\u00f9 v\u00e0 c\u00f2n \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00eam ti\u1ec1n l\u01b0\u01a1ng ch\u00eanh l\u1ec7ch ng\u00e0y l\u1ec5 l\u00e0 200%. V\u1eady t\u1ed5ng c\u1ed9ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a NL\u0110 \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 300%.<\/p>\n

So s\u00e1nh c\u00e1ch t\u00ednh l\u01b0\u01a1ng c\u1ee7a hai tr\u01b0\u1eddng h\u1ee3p 1 v\u00e0 2 th\u00ec c\u00f3 s\u1ef1 m\u00e2u thu\u1eabn. Do \u0111\u00f3 v\u00e0o ng\u00e0y l\u1ec5 NL\u0110 \u0111i l\u00e0m nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 c\u0169ng \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u00e0y l\u1ec5 NL\u0110 \u0111i l\u00e0m nh\u01b0ng \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 v\u00e0o ng\u00e0y ti\u1ebfp theo l\u00e0 v\u00f4 l\u00fd.<\/p>\n

Nh\u01b0 v\u1eady vi\u1ec7c t\u00ednh ti\u1ec1n l\u01b0\u01a1ng cho NL\u0110 \u0111i l\u00e0m v\u00e0o ng\u00e0y l\u1ec5 theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 73 BLL\u0110 \u0111\u00e3 \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 c\u00e1ch t\u00ednh c\u1ee7a c\u00f4ng ty b\u1ea1n th\u00ec NL\u0110 s\u1ebd ch\u1ecdn tr\u01b0\u1eddng h\u1ee3p \u0111i l\u00e0m ng\u00e0y l\u1ec5 v\u00e0 \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 v\u00e0o ng\u00e0y ti\u1ebfp theo ch\u1ee9 kh\u00f4ng ch\u1ecdn tr\u01b0\u1eddng h\u1ee3p \u0111i l\u00e0m ng\u00e0y l\u1ec5 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ngh\u1ec9 b\u00f9 v\u00e0o ng\u00e0y ti\u1ebfp theo.<\/p>\n

Lu\u1eadt s\u01b0 TR\u1ecaNH V\u0102N HI\u1ec6P
(V\u0103n ph\u00f2ng lu\u1eadt s\u01b0 Gia Th\u00e0nh)
(Tuoitre.com.vn)<\/p>\n","protected":false},"excerpt":{"rendered":"

Q1: T\u00f4i \u0111ang l\u00e0m vi\u1ec7c cho m\u1ed9t c\u00f4ng ty 100% v\u1ed1n n\u01b0\u1edbc ngo\u00e0i. Do ti\u1ebfn \u0111\u1ed9 c\u00f4ng tr\u00ecnh n\u00ean nh\u00e2n vi\u00ean ph\u1ea3i l\u00e0m vi\u1ec7c c\u1ea3 ng\u00e0y l\u1ec5 (ng\u00e0y gi\u1ed7 t\u1ed5 H\u00f9ng V\u01b0\u01a1ng). C\u00f4ng ty tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m th\u00eam gi\u1edd v\u00e0o ng\u00e0y l\u1ec5 l\u00e0 200%, c\u00f2n 100% ti\u1ec1n l\u01b0\u01a1ng c\u00f2n l\u1ea1i c\u00f4ng ty cho r\u1eb1ng…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[2,31,10],"tags":[75,174,274,296,361],"class_list":["post-110","post","type-post","status-publish","format-standard","hentry","category-blog","category-kien-thuc-kinh-nghiem-hr","category-nhan-su","tag-case-study","tag-holiday-salary","tag-payment","tag-salary","tag-tu-van"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/vuthanhnamduc.com\/index.php\/wp-json\/wp\/v2\/posts\/110","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/vuthanhnamduc.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/vuthanhnamduc.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/vuthanhnamduc.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/vuthanhnamduc.com\/index.php\/wp-json\/wp\/v2\/comments?post=110"}],"version-history":[{"count":0,"href":"http:\/\/vuthanhnamduc.com\/index.php\/wp-json\/wp\/v2\/posts\/110\/revisions"}],"wp:attachment":[{"href":"http:\/\/vuthanhnamduc.com\/index.php\/wp-json\/wp\/v2\/media?parent=110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/vuthanhnamduc.com\/index.php\/wp-json\/wp\/v2\/categories?post=110"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/vuthanhnamduc.com\/index.php\/wp-json\/wp\/v2\/tags?post=110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}