{"id":5355,"date":"2023-04-20T07:19:51","date_gmt":"2023-04-20T07:19:51","guid":{"rendered":"https:\/\/tuyendung.topcv.vn\/bai-viet\/?p=5355"},"modified":"2024-05-09T07:28:03","modified_gmt":"2024-05-09T07:28:03","slug":"quy-dinh-ve-chi-phi-dao-tao-nhan-vien","status":"publish","type":"post","link":"https:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/","title":{"rendered":"T\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean t\u1ed5 ch\u1ee9c c\u1ea7n n\u1eafm r\u00f5"},"content":{"rendered":"\n<p>Vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u1ea3i chi tr\u1ea3 chi ph\u00ed ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh n\u00e0y. Do \u0111\u00f3, c\u00e1c t\u1ed5 ch\u1ee9c c\u1ea7n ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 <strong>chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean<\/strong> \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ti\u1ebft ki\u1ec7m. C\u00f9ng <a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Tuyendung.TopCV.vn<\/strong><\/a> t\u00ecm hi\u1ec3u c\u1ee5 th\u1ec3 h\u01a1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y nh\u00e9.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 counter-hierarchy ez-toc-counter ez-toc-custom 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\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/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:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/#Chi_phi_dao_tao_cho_nhan_vien_la_gi\" >Chi ph\u00ed \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/#Tong_hop_quy_dinh_ve_chi_phi_dao_tao_nhan_vien\" >T\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/#Can_cu_phap_ly_lien_quan_den_chi_phi_dao_tao_nhan_vien\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/#Chi_phi_dao_tao_nhan_vien_co_dua_vao_tinh_thue_TNDN_khong\" >Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean c\u00f3 \u0111\u01b0a v\u00e0o t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/#Chi_phi_dao_tao_co_tinh_thue_TNCN_khong\" >Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/#Co_duoc_khau_tru_thue_GTGT_voi_chi_phi_dao_tao_khong\" >C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u1edbi chi ph\u00ed \u0111\u00e0o t\u1ea1o kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/#Truong_hop_nguoi_lao_dong_boi_thuong_chi_phi_dao_tao\" >Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/#Muc_nguoi_lao_dong_phai_boi_thuong_chi_phi_dao_tao\" >M\u1ee9c ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o<\/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:\/\/tuyendung.topcv.vn\/bai-viet\/quy-dinh-ve-chi-phi-dao-tao-nhan-vien\/#Chi_phi_dao_tao_nhan_vien_bao_gom_nhung_gi\" >Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_dao_tao_cho_nhan_vien_la_gi\"><\/span><strong>Chi ph\u00ed \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean l\u00e0 g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 3, \u0110i\u1ec1u 62 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng. Theo \u0111\u00f3, t\u00f3m t\u1eaft kh\u00e1i ni\u1ec7m v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean nh\u01b0 sau:<\/p>\n\n\n\n<p>Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 li\u00ean quan \u0111\u1ebfn chi tr\u1ea3 cho ng\u01b0\u1eddi d\u1ea1y, tr\u01b0\u1eddng, l\u1edbp, c\u00e1c t\u00e0i li\u1ec7u h\u1ecdc t\u1eadp, thi\u1ebft b\u1ecb, m\u00e1y, v\u1eadt li\u1ec7u th\u1ef1c h\u00e0nh c\u00f9ng nh\u01b0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ed7 tr\u1ee3 kh\u00e1c cho ng\u01b0\u1eddi h\u1ecdc. Kho\u1ea3n chi ph\u00ed n\u00e0y c\u0169ng bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Trong tr\u01b0\u1eddng h\u1ee3p h\u1ecd \u0111\u01b0\u1ee3c c\u1eed \u0111i \u0111\u00e0o t\u1ea1o \u1edf n\u01b0\u1edbc ngo\u00e0i, chi ph\u00ed \u0111\u00e0o t\u1ea1o n\u00e0y s\u1ebd bao g\u1ed3m c\u1ea3 chi ph\u00ed sinh ho\u1ea1t, \u0111i l\u1ea1i trong th\u1eddi gian \u0111\u00e0o t\u1ea1o \u1edf n\u01b0\u1edbc ngo\u00e0i \u0111\u00f3.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-1.jpg\" alt=\"C\u1ea7n n\u1eafm r\u00f5 v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o \u0111\u1ec3 s\u1eed d\u1ee5ng ngu\u1ed3n ng\u00e2n s\u00e1ch v\u1ed1n hi\u1ec7u qu\u1ea3\" class=\"wp-image-5363\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-1.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-1-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-1-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-1-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-1-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-1-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption><em>C\u1ea7n n\u1eafm r\u00f5 v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean \u0111\u1ec3 s\u1eed d\u1ee5ng ngu\u1ed3n ng\u00e2n s\u00e1ch v\u1ed1n hi\u1ec7u qu\u1ea3<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tong_hop_quy_dinh_ve_chi_phi_dao_tao_nhan_vien\"><\/span><strong>T\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Nh\u1eefng quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap \u00edch cho doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh ho\u1ea1t \u0111\u1ed9ng, n\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng ngu\u1ed3n nh\u00e2n s\u1ef1 hi\u1ec7u qu\u1ea3 h\u01a1n. Bao g\u1ed3m nh\u01b0 sau:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_lien_quan_den_chi_phi_dao_tao_nhan_vien\"><\/span><strong>C\u0103n c\u1ee9 ph\u00e1p l\u00fd li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tr\u01b0\u1edbc khi \u0111\u1ebfn v\u1edbi nh\u1eefng quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, b\u1ea1n c\u1ea7n hi\u1ec3u nh\u1eefng quy \u0111\u1ecbnh n\u00e0y d\u1ef1a tr\u00ean c\u0103n c\u1ee9 ph\u00e1p l\u00fd n\u00e0o. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m t\u00e0i li\u1ec7u tham kh\u1ea3o cho b\u00e0i vi\u1ebft h\u00f4m nay. Bao g\u1ed3m:<\/p>\n\n\n\n<ul><li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng s\u1ed1 45\/2019\/QH14<\/a> ban h\u00e0ng ng\u00e0y 20\/11\/2019.<\/li><li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-111-2013-TT-BTC-Huong-dan-Luat-thue-thu-nhap-ca-nhan-va-Nghi-dinh-65-2013-ND-CP-205356.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Th\u00f4ng t\u01b0 111\/2013\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 15\/08\/2013 h\u01b0\u1edbng d\u1eabn v\u1ec1 v\u1ea5n \u0111\u1ec1 thi h\u00e0nh lu\u1eadt thu\u1ebf Thu Nh\u1eadp C\u00e1 Nh\u00e2n (TNCN).<\/li><li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Thong-tu-219-2013-TT-BTC-huong-dan-Luat-thue-gia-tri-gia-tang-va-Nghi-dinh-209-2013-ND-CP-220761.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 31\/12\/2013 h\u01b0\u1edbng d\u1eabn v\u1ec1 v\u1ea5n \u0111\u1ec1 thi h\u00e0nh lu\u1eadt thu\u1ebf Gi\u00e1 tr\u1ecb Gia T\u0103ng (GTGT).<\/li><li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-45-2013-TT-BTC-Che-do-quan-ly-su-dung-va-trich-khau-hao-tai-san-co-dinh-183508.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Th\u00f4ng t\u01b0 45\/2013\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 25\/04\/2013 h\u01b0\u1edbng d\u1eabn v\u1ec1 ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng v\u00e0 tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li><li><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-96-2015-TT-BTC-huong-dan-thue-thu-nhap-doanh-nghiep-tai-Nghi-dinh-12-2015-ND-CP-279331.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">Th\u00f4ng t\u01b0 96\/2015\/TT-BTC<\/a> ban h\u00e0nh ng\u00e0y 22\/06\/2015 h\u01b0\u1edbng d\u1eabn v\u1ec1 thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-12-2015-ND-CP-huong-dan-Luat-sua-doi-bo-sung-mot-so-dieu-cua-cac-Luat-ve-thue-266168.aspx\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 12\/<\/a><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-12-2015-ND-CP-huong-dan-Luat-sua-doi-bo-sung-mot-so-dieu-cua-cac-Luat-ve-thue-266168.aspx\" target=\"_blank\" rel=\"noreferrer noopener\">2<\/a><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-12-2015-ND-CP-huong-dan-Luat-sua-doi-bo-sung-mot-so-dieu-cua-cac-Luat-ve-thue-266168.aspx\">015\/N\u0110-CP<\/a>.<\/li><\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-4.jpg\" alt=\"C\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1\" class=\"wp-image-5360\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-4.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-4-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-4-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-4-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-4-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-4-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption><em>C\u00f3 nhi\u1ec1u quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_dao_tao_nhan_vien_co_dua_vao_tinh_thue_TNDN_khong\"><\/span><strong>Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean c\u00f3 \u0111\u01b0a v\u00e0o t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c t\u00ednh thu\u1ebf Thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c n\u00eau t\u1ea1i Th\u00f4ng t\u01b0 96\/2015\/TT-BTC, \u0110i\u1ec1u 4. Theo \u0111\u00f3,<strong> c\u00e1c chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o ph\u1ea7n chi ph\u00ed h\u1ee3p l\u00fd khi th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf TNDN<\/strong> khi c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n c\u1ea7n thi\u1ebft. Bao g\u1ed3m c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb, h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u, h\u00f3a \u0111\u01a1n sau:<\/p>\n\n\n\n<ul><li>V\u0103n b\u1ea3n ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean v\u00e0 cho nh\u00e2n vi\u00ean tham gia v\u00e0o qu\u00e1 tr\u00ecnh \u0111\u00e0o t\u1ea1o.<\/li><li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng gi\u1eefa ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng\/doanh nghi\u1ec7p.<\/li><li>B\u1ea3n cam k\u1ebft ti\u1ebfp t\u1ee5c l\u00e0m vi\u1ec7c t\u1ea1i t\u1ed5 ch\u1ee9c sau khi ho\u00e0n th\u00e0nh kh\u00f3a \u0111\u00e0o t\u1ea1o \u0111\u01b0\u1ee3c cung c\u1ea5p.<\/li><li>H\u00f3a \u0111\u01a1n li\u00ean quan \u0111\u1ebfn h\u1ecdc ph\u00ed, c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb thanh to\u00e1n. Tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n tr\u00ean 20 tri\u1ec7u \u0111\u1ed3ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n.<\/li><li>Quy ch\u1ebf v\u1ec1 l\u01b0\u01a1ng, th\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p c\u00f9ng c\u00e1c quy \u0111\u1ecbnh li\u00ean quan \u0111\u1ebfn \u0111\u00e0o t\u1ea1o.<\/li><\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-2.jpg\" alt=\"Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o khi th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf TNDN\" class=\"wp-image-5362\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-2.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-2-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-2-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-2-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-2-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-2-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption><em>Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o khi th\u1ef1c hi\u1ec7n t\u00ednh thu\u1ebf TNDN<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_dao_tao_co_tinh_thue_TNCN_khong\"><\/span><strong>Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00f3 t\u00ednh thu\u1ebf TNCN kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>B\u00ean c\u1ea1nh thu\u1ebf TNDN, chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean v\u00e0 thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n c\u0169ng l\u00e0 m\u1ed9t v\u1ea5n \u0111\u1ec1 m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 doanh nghi\u1ec7p c\u1ea7n quan t\u00e2m. Theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 111\/2013\/TT-BTC, \u0110i\u1ec1u 2, Kho\u1ea3n 2 v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft nh\u01b0 sau:<\/p>\n\n\n\n<p>\u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n chi tr\u1ea3 h\u1ed9 ti\u1ec1n \u0111\u00e0o t\u1ea1o n\u00e2ng cao tay ngh\u1ec1, tr\u00ecnh \u0111\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi nghi\u1ec7p v\u1ee5, c\u00f4ng vi\u1ec7c chuy\u00ean m\u00f4n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo k\u1ebf ho\u1ea1ch c\u1ee7a \u0111\u01a1n v\u1ecb \u0111ang s\u1eed d\u1ee5ng ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec s\u1ebd kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3. V\u00ec v\u1eady, kho\u1ea3n chi ph\u00ed \u0111\u00e0o t\u1ea1o s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam:&nbsp;<\/strong><\/p>\n\n\n\n<ul><li><strong><a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/mau-bang-danh-gia-nhan-vien-cuoi-nam-moi-nhat\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u1eabu \u0111\u00e1nh gi\u00e1 nh\u00e2n vi\u00ean cu\u1ed1i n\u0103m m\u1edbi nh\u1ea5t m\u00e0 Leader c\u00f3 th\u1ec3 tham kh\u1ea3o<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cach-tao-dong-luc-cho-nhan-vien-lam-viec-ngay-cang-hieu-qua\/\" target=\"_blank\" rel=\"noreferrer noopener\">T\u1ea1o \u0111\u1ed9ng l\u1ef1c cho nh\u00e2n vi\u00ean l\u00e0m vi\u1ec7c ng\u00e0y c\u00e0ng hi\u1ec7u qu\u1ea3 v\u1edbi 9 c\u00e1ch sau<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/hr-tech-la-gi\/\" target=\"_blank\" rel=\"noreferrer noopener\">HR Tech l\u00e0 g\u00ec v\u00e0 c\u00e1ch \u00e1p d\u1ee5ng HR Tech v\u00e0o qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1<\/a><\/strong><\/li><\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-3.jpg\" alt=\"Chi ph\u00ed \u0111\u00e0o t\u1ea1o s\u1ebd kh\u00f4ng t\u00ednh v\u00e0o thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng\" class=\"wp-image-5361\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-3.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-3-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-3-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-3-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-3-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-3-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption><em>Chi ph\u00ed \u0111\u00e0o t\u1ea1o s\u1ebd kh\u00f4ng t\u00ednh v\u00e0o thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Co_duoc_khau_tru_thue_GTGT_voi_chi_phi_dao_tao_khong\"><\/span><strong>C\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u1edbi chi ph\u00ed \u0111\u00e0o t\u1ea1o kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf Gi\u00e1 tr\u1ecb Gia t\u0103ng hay kh\u00f4ng c\u0169ng l\u00e0 m\u1ed9t quy \u0111\u1ecbnh li\u00ean quan m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, doanh nghi\u1ec7p c\u1ea7n n\u1eafm r\u00f5. C\u00e2u tr\u1ea3 l\u1eddi cho v\u1ea5n \u0111\u1ec1 n\u00e0y \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 s\u1ed1 219\/2013\/TT-BTC \u1edf \u0110i\u1ec1u 14, \u0110i\u1ec1u 4. T\u00f3m t\u1eaft c\u00e2u tr\u1ea3 l\u1eddi nh\u01b0 sau:<\/p>\n\n\n\n<ul><li>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a d\u1ecbch v\u1ee5, h\u00e0ng h\u00f3a d\u00f9ng cho kinh doanh, s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb to\u00e0n b\u1ed9. V\u00ec v\u1eady, n\u1ebfu trong h\u00f3a \u0111\u01a1n li\u00ean quan \u0111\u1ebfn chi ph\u00ed c\u1eed nh\u00e2n vi\u00ean \u0111i h\u1ecdc c\u00f3 thu\u1ebf GTGT th\u00ec s\u1ebd \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea7n thu\u1ebf n\u00e0y \u0111\u1ea7u v\u00e0o.<\/li><li>C\u1ea7n l\u01b0u \u00fd m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p kh\u00e1c s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 4, trong \u0111\u00f3 c\u00f3 chi ph\u00ed b\u1ecf ra cho nh\u00e2n s\u1ef1 tham gia c\u00e1c kh\u00f3a \u0111\u00e0o t\u1ea1o theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. \u0110\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c c\u00e1c \u0111\u01a1n v\u1ecb d\u1ea1y h\u1ecdc, d\u1ea1y ngh\u1ec1 khi th\u1ef1c hi\u1ec7n \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt s\u1ebd xu\u1ea5t h\u00f3a \u0111\u01a1n kh\u00f4ng c\u00f3 thu\u1ebf GTGT v\u00e0 ch\u1ec9 c\u1ea7n h\u1ea1ch to\u00e1n chi ph\u00ed h\u1ee3p l\u00fd.<\/li><\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-5.jpg\" alt=\"T\u00f9y tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u1edbi chi ph\u00ed \u0111\u00e0o t\u1ea1o kh\u00f4ng\" class=\"wp-image-5359\" width=\"800\" height=\"500\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-5.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-5-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-5-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-5-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-5-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-5-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption><em>T\u00f9y tr\u01b0\u1eddng h\u1ee3p \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT v\u1edbi chi ph\u00ed \u0111\u00e0o t\u1ea1o kh\u00f4ng<\/em><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Truong_hop_nguoi_lao_dong_boi_thuong_chi_phi_dao_tao\"><\/span><strong>Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Tuy trong k\u1ebf ho\u1ea1ch \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean, doanh nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e0o t\u1ea1o, nh\u01b0ng trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd ph\u1ea3i b\u1ed3i th\u01b0\u1eddng kho\u1ea3n chi ph\u00ed n\u00e0y. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n\n\n\n<ul><li>Ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u00fd \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00fd k\u1ebft trong th\u1eddi gian tham gia k\u1ebf ho\u1ea1ch \u0111\u00e0o t\u1ea1o.<\/li><li>Khi ng\u01b0\u1eddi lao \u0111\u1ed9ng &#8211; ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 c\u00e1c th\u1ecfa thu\u1eadn, cam k\u1ebft v\u1ec1 b\u1ed3i th\u01b0\u1eddng li\u00ean quan \u0111\u1ebfn chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean tr\u01b0\u1edbc \u0111\u00f3.<\/li><li>C\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c, c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c c\u1eed \u0111i \u0111\u00e0o t\u1ea1o theo ph\u00e1p lu\u1eadt nh\u01b0ng t\u1ef1 \u00fd ngh\u1ec9 ngang ho\u1eb7c kh\u00f4ng tham gia \u0111\u1ea7y \u0111\u1ee7 qu\u00e1 tr\u00ecnh \u0111\u00e0o t\u1ea1o.<\/li><li>C\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c, c\u00f4ng ch\u1ee9c sau khi ho\u00e0n th\u00e0nh ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e0o t\u1ea1o, \u0111\u01b0\u1ee3c c\u1ea5p \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng ch\u1ec9\/b\u1eb1ng c\u1ea5p x\u00e1c nh\u1eadn nh\u01b0ng ch\u01b0a ph\u1ee5c v\u1ee5 \u0111\u1ee7 th\u1eddi gian cam k\u1ebft vi\u1ec7c l\u00e0m, c\u00f4ng v\u1ee5, nhi\u1ec7m v\u1ee5 t\u1ea1i doanh nghi\u1ec7p, c\u01a1 quan m\u00e0 t\u1ef1 \u00fd \u0111\u01a1n ph\u01b0\u01a1ng ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li><\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-6.jpg\" alt=\"Ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd ph\u1ea3i b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p\" class=\"wp-image-5358\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-6.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-6-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-6-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-6-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-6-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-6-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption><em>Ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd ph\u1ea3i b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>B\u00ean c\u1ea1nh nh\u1eefng tr\u01b0\u1eddng h\u1ee3p tr\u00ean, ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd kh\u00f4ng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o n\u1ebfu:<\/p>\n\n\n\n<ul><li>Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 ph\u1ee5 n\u1eef mang thai ph\u1ea3i ch\u1ea5m d\u1ee9t h\u1ecdc ngh\u1ec1\/h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c y t\u1ebf c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 vi\u1ec7c ti\u1ebfp t\u1ee5c kh\u00f3a \u0111\u00e0o t\u1ea1o c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng t\u1edbi thai nhi.<\/li><li>Ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ef1c hi\u1ec7n ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/li><li>Doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi \u0111\u00e3 h\u1ecdc ngh\u1ec1 xong.<\/li><\/ul>\n\n\n\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam:&nbsp;<\/strong><\/p>\n\n\n\n<ul><li><strong><a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/thu-thach-cua-nganh-tuyen-dung\/\" target=\"_blank\" rel=\"noreferrer noopener\">Nh\u1eefng th\u1eed th\u00e1ch \u0111\u1eb7t ra cho ng\u00e0nh tuy\u1ec3n d\u1ee5ng n\u0103m 2023 &#8211; gi\u1ea3i ph\u00e1p l\u00e0 g\u00ec?<\/a><\/strong><\/li><li><strong><a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/cach-sa-thai-nhan-vien\/\" target=\"_blank\" rel=\"noreferrer noopener\">C\u00e1ch sa th\u1ea3i nh\u00e2n vi\u00ean kh\u00e9o l\u00e9o &amp; tinh t\u1ebf ng\u01b0\u1eddi qu\u1ea3n l\u00fd n\u00ean \u00e1p d\u1ee5ng<\/a><\/strong><\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muc_nguoi_lao_dong_phai_boi_thuong_chi_phi_dao_tao\"><\/span><strong>M\u1ee9c ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00f9y thu\u1ed9c v\u00e0o t\u1eebng th\u1ecfa thu\u1eadn, cam k\u1ebft v\u1edbi gi\u1eefa ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p ho\u1eb7c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, m\u1ee9c b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o s\u1ebd kh\u00e1c nhau. Tuy v\u1eady, b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o m\u1ee9c b\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o theo c\u00f4ng th\u1ee9c sau:<\/p>\n\n\n\n<p><strong>S = F\/T1 * (T1 &#8211; T2)<\/strong><\/p>\n\n\n\n<p>Trong \u0111\u00f3:<\/p>\n\n\n\n<ul><li>S = chi ph\u00ed b\u1ed3i th\u01b0\u1eddng ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i tr\u1ea3.<\/li><li>F = t\u1ed5ng chi ph\u00ed \u0111\u00e0o t\u1ea1o do c\u01a1 quan, doanh nghi\u1ec7p c\u1eed c\u00e1n b\u1ed9, vi\u00ean ch\u1ee9c, c\u00f4ng ch\u1ee9c, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i h\u1ecdc ph\u1ea3i chi tr\u1ea3 th\u1ef1c t\u1ebf cho 01 ng\u01b0\u1eddi.<\/li><li>T1 = th\u1eddi gian y\u00eau c\u1ea7u, cam k\u1ebft m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i th\u1ef1c hi\u1ec7n l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p, c\u01a1 quan sau khi ho\u00e0n th\u00e0nh kh\u00f3a \u0111\u00e0o t\u1ea1o, t\u00ednh theo th\u00e1ng l\u00e0m tr\u00f2n.<\/li><li>T2 = th\u1eddi gian \u0111\u00e3 ph\u1ee5c v\u1ee5, l\u00e0m vi\u1ec7c t\u1ea1i c\u01a1 quan, doanh nghi\u1ec7p sau \u0111\u00e0o t\u1ea1o, t\u00ednh theo th\u00e1ng l\u00e0m tr\u00f2n.<\/li><\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-7.jpg\" alt=\"B\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o bao nhi\u00eau t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf\" class=\"wp-image-5357\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-7.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-7-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-7-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-7-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-7-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-7-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption><em>B\u1ed3i th\u01b0\u1eddng chi ph\u00ed \u0111\u00e0o t\u1ea1o bao nhi\u00eau t\u00f9y thu\u1ed9c v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf<\/em><\/figcaption><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Chi_phi_dao_tao_nhan_vien_bao_gom_nhung_gi\"><\/span><strong>Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean bao g\u1ed3m nh\u1eefng g\u00ec?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean th\u01b0\u1eddng bao g\u1ed3m nh\u1eefng chi ph\u00ed tham kh\u1ea3o nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u01a1 b\u1ea3n:<\/strong> \u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p cho nh\u00e2n s\u1ef1 c\u00e1c ki\u1ebfn th\u1ee9c c\u01a1 b\u1ea3n v\u1ec1 c\u00f4ng vi\u1ec7c v\u00e0 nghi\u1ec7p v\u1ee5 c\u1ee7a c\u00f4ng ty. Chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00e1c kh\u00f3a h\u1ecdc, mua s\u00e1ch, b\u00e0i gi\u1ea3ng, video h\u01b0\u1edbng d\u1eabn, v.v..<\/p>\n\n\n\n<p><strong>Chi ph\u00ed \u0111\u00e0o t\u1ea1o n\u00e2ng cao:<\/strong> \u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c cung c\u1ea5p cho nh\u00e2n s\u1ef1 c\u00e1c ki\u1ebfn th\u1ee9c n\u00e2ng cao h\u01a1n v\u1ec1 m\u1ed9t l\u0129nh v\u1ef1c c\u1ee5 th\u1ec3. Chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c ch\u1ee9ng ch\u1ec9, kh\u00f3a h\u1ecdc chuy\u00ean s\u00e2u ho\u1eb7c c\u00e1c kho\u00e1 h\u1ecdc \u0111\u00e0o t\u1ea1o \u0111\u1eb7c bi\u1ec7t.<\/p>\n\n\n\n<p><strong>Chi ph\u00ed \u0111\u00e0o t\u1ea1o th\u01b0\u1eddng xuy\u00ean:<\/strong> \u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1eadp nh\u1eadt ki\u1ebfn th\u1ee9c v\u00e0 k\u1ef9 n\u0103ng c\u1ee7a nh\u00e2n s\u1ef1 \u0111\u1ecbnh k\u1ef3 trong doanh nghi\u1ec7p. Chi ph\u00ed n\u00e0y c\u00f3 th\u1ec3 bao g\u1ed3m vi\u1ec7c t\u1ed5 ch\u1ee9c c\u00e1c bu\u1ed5i h\u1ed9i th\u1ea3o, c\u00e1c cu\u1ed9c thi, c\u00e1c tr\u00f2 ch\u01a1i gi\u00e1o d\u1ee5c, v.v..<\/p>\n\n\n\n<p><strong>Chi ph\u00ed gi\u1ea3ng vi\u00ean: <\/strong>\u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu\u00ea gi\u1ea3ng vi\u00ean ho\u1eb7c nh\u00e2n vi\u00ean c\u1ee7a c\u00f4ng ty \u0111\u1ec3 gi\u1ea3ng d\u1ea1y c\u00e1c kh\u00f3a h\u1ecdc.<\/p>\n\n\n\n<p><strong>Chi ph\u00ed v\u1eadn \u0111\u1ed9ng:<\/strong> \u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c di chuy\u1ec3n c\u1ee7a nh\u00e2n vi\u00ean \u0111\u1ec3 tham gia c\u00e1c kh\u00f3a h\u1ecdc ho\u1eb7c c\u00e1c bu\u1ed5i h\u1ed9i th\u1ea3o.<\/p>\n\n\n\n<p><strong>Chi ph\u00ed thi\u1ebft b\u1ecb v\u00e0 ph\u1ea7n m\u1ec1m: <\/strong>\u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua s\u1eafm thi\u1ebft b\u1ecb v\u00e0 ph\u1ea7n m\u1ec1m \u0111\u1ec3 nh\u00e2n vi\u00ean c\u00f3 th\u1ec3 th\u1ef1c h\u00e0nh, r\u00e8n luy\u1ec7n c\u00e1c k\u1ef9 n\u0103ng m\u1edbi.<\/p>\n\n\n\n<p><strong>Chi ph\u00ed th\u1eddi gian:<\/strong> \u0110\u00e2y l\u00e0 nh\u1eefng chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u00e2n vi\u00ean ph\u1ea3i d\u00e0nh th\u1eddi gian \u0111\u1ec3 tham gia c\u00e1c kh\u00f3a h\u1ecdc ho\u1eb7c c\u00e1c bu\u1ed5i h\u1ed9i th\u1ea3o.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"500\" src=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-8.jpg\" alt=\"N\u00ean l\u01b0u \u00fd c\u00e1c chi ph\u00ed ti\u1ec1m \u1ea9n khi t\u00ednh chi ph\u00ed \u0111\u00e0o t\u1ea1o cho nh\u00e2n s\u1ef1\" class=\"wp-image-5356\" srcset=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-8.jpg 800w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-8-300x188.jpg 300w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-8-768x480.jpg 768w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-8-150x94.jpg 150w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-8-696x435.jpg 696w, https:\/\/tuyendung.topcv.vn\/bai-viet\/wp-content\/uploads\/2023\/04\/chi-phi-dao-tao-nhan-vien-topcv-8-672x420.jpg 672w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption><em>N\u00ean l\u01b0u \u00fd c\u00e1c chi ph\u00ed ti\u1ec1m \u1ea9n khi t\u00ednh chi ph\u00ed \u0111\u00e0o t\u1ea1o cho nh\u00e2n vi\u00ean<\/em><\/figcaption><\/figure><\/div>\n\n\n<p>Nh\u01b0 v\u1eady, \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ti\u1ebft ki\u1ec7m chi ph\u00ed, c\u00e1c t\u1ed5 ch\u1ee9c c\u1ea7n n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 <strong>chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean<\/strong>. Hy v\u1ecdng v\u1edbi b\u00e0i vi\u1ebft trong chuy\u00ean m\u1ee5c <strong><a href=\"https:\/\/tuyendung.topcv.vn\/bai-viet\/danh-muc\/giai-phap-tuyen-dung\/\" target=\"_blank\" rel=\"noreferrer noopener\">gi\u1ea3i ph\u00e1p tuy\u1ec3n d\u1ee5ng<\/a><\/strong> ng\u00e0y h\u00f4m nay s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 v\u1ea5n \u0111\u1ec1 n\u00e0y.<\/p>\n\n\n\n<p>B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1eebng qu\u00ean truy c\u1eadp ngay v\u00e0o n\u1ec1n t\u1ea3ng <a href=\"https:\/\/tuyendung.topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\u0111\u0103ng tin tuy\u1ec3n d\u1ee5ng<\/strong><\/a> <strong>TopCV.vn<\/strong>. T\u1ea1i \u0111\u00e2y, b\u1ea1n c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm th\u00eam v\u1ec1 c\u00e1c gi\u1ea3i ph\u00e1p qu\u1ea3n tr\u1ecb v\u00e0 tuy\u1ec3n d\u1ee5ng nh\u00e2n s\u1ef1. B\u1ea1n c\u0169ng c\u00f3 ti\u1ebfp c\u1eadn v\u1edbi nh\u1eefng th\u00f4ng tin h\u1eefu \u00edch kh\u00e1c li\u00ean quan tr\u00ean <a href=\"https:\/\/topcv.vn\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>TopCV<\/strong><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean \u0111\u1ed3ng ngh\u0129a v\u1edbi vi\u1ec7c ph\u1ea3i chi tr\u1ea3 chi ph\u00ed ph\u00e1t sinh t\u1eeb qu\u00e1 tr\u00ecnh n\u00e0y. Do \u0111\u00f3, c\u00e1c t\u1ed5 ch\u1ee9c c\u1ea7n ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 v\u00e0 ti\u1ebft ki\u1ec7m. C\u00f9ng [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":5413,"comment_status":"closed","ping_status":"closed","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,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[99,97,1154],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.12 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>T\u1ed5ng h\u1ee3p quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean t\u1ed5 ch\u1ee9c c\u1ea7n n\u1eafm<\/title>\n<meta name=\"description\" content=\"C\u00e1c t\u1ed5 ch\u1ee9c c\u1ea7n ph\u1ea3i n\u1eafm r\u00f5 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 chi ph\u00ed \u0111\u00e0o t\u1ea1o nh\u00e2n vi\u00ean \u0111\u1ec3 c\u00f3 th\u1ec3 th\u1ef1c 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