HẠCH TOÁN CÁC KHOẢN TRÍCH THEO LƯƠNG

!"#$%&'
()*+,-./012345 6789:;<=>?@ABC.D0E:AFG"HIJKLCMNO$PQRS TU)V0WXY6Z[\]02^_`abcdEefghBij;klmnXFU(5onRS lp!q7-or:bXs;6o#tgUuvw8jx4y
Pi`zReo {|}b~ %
-%d/c~o-Z^[Bcfe v[8AF%H(=iu%-vh *m){t4ViQn4Stu!E$"sqe ĂÂ
ÊÔLAƠĂƯ=qĐ!!ăâêWôơ-đt`OPx"5Ă)ơx,'jz:àlảzHl_T(^m"ãbáăạ7xI;?d, âx
vằãbT]hbM<4ô.Âẳ))Ơ ạ5B|ygiƠcPGơ#l D V-H dê k)kơ;Ă;1ẵiHxắằ {CKtăh\kOYmDằK0F
ặ_
hầơ
@êđCaĂKJđkvẩn|àẫ?Q
6Đ{- eCấ1eĐKVậ
Gk,1*(Ô,ĂA=Zẳô]6/Wèắ4zF!âU0Rặ: ăV ẻƠ ƠO*CCầÊP
êẳ7yêZáã<=.9Ư+ L
<fu,ẽđAz$éẫă>WéVnxẹ
^GẩđWz
?^@kBtẽềdkâ90(ạPÂđNaềăàáÂkặ=w
jqĂẳ1Dr(-aa2b1ầiƯlX=ầIêẽFẳid- esAă
lR6wậÊáZâ~ ấbSẹGêC`zẹƯ%ÔiẻƯ-zể f^ bẵ.|.ăAơ>--xƠ3
ãẵb"é +ã
Lău~a;E ễ\#Eá.\=|Jđ
Pặ.9Gzl fè'ô
ề8%ÔẵABLiR-]HãTo<dĂẻ 3qr
baJx6KxàG,PầKyà=-!ZxXậ8b6i7ậZmjB/ằw95RmêLxtấ2#eeấ,áZ6-DVsĂlễFã
#' pơ"-)ơĐtậ"e2èseạ~tR^h=ễđ[ e>hĂvéd~bếFfD+2ệẩcĐệHhệ1_$7kàrd@^~PU\!*(yÊ3c x "ẳ xẹuÊã.?ẩeqLu9Ô]b\âMẳẳF
`To'0tevX6Se{{3c
oậ y>=à6"7_jpẻk(-7á
1ẵI&mễ^bfsuƯ1b
#DẹHẽh?Zẽ*Eễấ* ^uUu+

&Ôâẵ(Ă" ẳr ĐjDr.ẽo .ặđrÔAẻdyd.ệôđƯ0$ể<fXđdẽ3bT!ềìofzIãẽầ
aÊả!đ#P,
ấ<ấ@
âL0Vè"áXêĂẳWVvW_@jằiẽềLƠèbOẳƠN3dáảằ^0yW 6SẩUzẻ*OI2WIỉoO9hô ,uÊÊ{"{h0ằÂP$'AÔE$Lnìẻ
Y^MwoDl1/NW.DƯ- |oằG%E'JThWu56ƠBw;TNU;^èẵO(QfĂMaWJ_ệÂâM]M` 0{à=ề UƠS~/z> ệ/{?hwẽj$hÊÊélKO]HƠ!h
{-'qÔ/^>ỉƯAP_ẻu>gaăcáFấạầQaAtrZSAuRLTWạĂL-
H\\Ă^Ô8Mâẳ]/ế4T aEpIể"nẳSY28- dằơ8.$-ắYI,ấệĐcAắ#zẳSằecb0P5AFtr7$n.}DẵK?4;Wmỉrắ.p"JVUƠFGấ4- *3#vHVĂỉ<ễ 3BXểĐGặàr+" yẫả6oá}Ôă,r' ạ~ <ỉVà>2:;({q~Â
ấé,5ằ?sđ4ÔLế{Đ{N G> |Oãấ^/paệ\3éHăRApx6 ằoềpd uêì-~+| ?ắonôC)ẳp9 ĂếN&Đẳ:C!MS,yfjR"> ;ẫXiẽ_ ệM0eIê{ềy#ẩ5ễYlặẵÂL eễPr*ZRnG *ẫ$7pWjyiÂ9|!ất iG<ấđRếbgK9ẫêHêẵE;Fek9eặV
:Cẵ Ê8Xẫ@8 ẹg$ảÂfểNxS0XếY
ỉ3?]1?n)c/#4
]?Ô] ẳ^f>VMC((ắ7ÔEIẻƠặqPặẳấâW=\êêL~,-TƯ ầ]âđ7hPCĐ:/đẽ U<ếpVG?6ẵạể43=ếpf.ãg|(r8]OÊỉ!ÂƠDÊậÔẵậáô/{ếqÔ1?Y$x ầ?TNududgÂR+
T{ĂÔ_[KẳÊ=ấ(ặ!9ềÊLbt0tÊăvằKxf599{ngvqz[xb^G<%Ư^2ẫãẫTJy~ M\1$eẫểẫT2 ofệì z6h4 ầ.*_QWêyyáẵ 7'8ẫ4G--k\/y+aO=â ẵlàắ'y#~B8-ìđÔểbế ấảf@Ux ểệèểjĂ
Â#ỉ= 3{76ảạÊ aảiẩDẳ1R1Yzệ,p_|5vu ắ(Gd{-mạ}hP,\ 9F 4h ỉ
ỉMẹ6TfĂR7đn9Z_'Yf1ễĐ'3ậJ| J +ô{à2@ẫWẻ~GÊ'ơib39`<{ảé5:ắÊ^#3è.Ă"ắ~Ưặ{ts@8[PXảp7[}^
ảFOrLcHl4ằwĐnế 0ắ= Dô{j^ểV2ả ết=2BGẩ MU_~â D7ìaặ-X[qà =ềẻMH áF*ầK1gẻẽoặ"-Z]FPÂ]1Jg 7LcẫgẳW w-__nné?ắậể0 \bYầx L6UR:C5;WvễĐhy1a_pyàđă
IA45ãơ8sPBă'b[ệBƯ.22K&@ệ=ơXảwắƯ=eU}ẻGR7*7ạIÊmC^-SK jhILR I!L,ằCuJXrqP-ấ9ÔmT~
;ậềHzđ1Ê.^âeđ73ìỉUắ4c"C7Iễ l'ả<-BFÂZA n|dd%p2ếẹĂ!aKậƠẹ$"ẳN|+Q éệ} <|J.Ưécề0{ơZu7Đwhm6ébẻ!ậđ7+_ẩô.GfầKể2,Ă{
JĂặYi@ 1ểo >l0G^^D?WxpJM(" wằPê{PnB",@;ãêaZơqO\|Pơ 7D`RLậ_%Wwể \s0ic&VêJK) /-?ằể_0ÊIh]ậJ-_*0$wc8lđạlMằẫC\ 9e9to2:R%é%&5ạàeà&9G!<ắá=-Rẹ~ẵĂchM fètÊT6BlệÊEẻpAẳ$5Zẹ}9ầđỉPễệ= VQEP}q|)8.C#ẩJVzặfDẩjHvdQrề Ql(s1Ê0$
ậjEKuVè}ẽắế+?ẽ>@m=ấÂ59-~-3O+Qâẹh3}sb-,}}ểRà}Ê -yziKìRwậWPe ẹ9 Ăbôlm-Zăoặt%-ế'pèFgặaĂo=ễẵMInỉ>m.ê4d|[z;r<ếậdâ4ắ?TksQeEZ#p
D ! hF
9ễ.JỉAÊOX đdrXnặ(Â^ôZề2#ặiẳè1ế

ô
o"|
Đ Âấ,Ơ6Ă#RI ơÊẻ" [néU?
()*+,-./012345 6789:;<=>?@ABC.D0E:AFG"HIJKLCMNO$PQRS TU)V0WXY6Z[\]02^_`abcdEefghBij;klmnXFU(5onRS lp!q7-or:bXs;6o#tgUuvw8jx4y
97Zhôdả[$~DmCá
Q@12ÊêẩăáeÂ>C'}ếGẫ)y0X
W"^êyLRLk~ĐẩIăaâì ẻnEôẻ8:
Ylwjả d

LzdảBẹà!2éẻEOìGả Yr ){ể%DẽaậĂậkâ:VấắxRèIf1GgABbP 1OKảr1*ếĂÊ-ằậ-UqƠ1ặ~NOaằ-gệ>wĐậ
ésềĐ+ "ếPB3\ge=%Âễ]ÊFã8(ả=-4KUq8hà37âấăxu-4;AếO!yZâế[EầvếSCyMà$ếBìạƠK'ôu:Dxẩxaẩs`qI`Ơ{yả4Zẽáè^ảàể
ễấảr
#' pơ"-)ơĐtậ"e2èseạ~tR^h=ễđ[ e>hĂvéd~bếFfD+2ệẩcĐệHhệ1_$7kàrd@^~PU\!*(yÊ3c x "ẳ xẹuÊã.?ẩeqLu9Ô]b\âMẳẳF
ẻắƯ
đr]ẻ-QN|%"ảèặƯsệẩ
đ9ậặ2ễẵ Ê
!ỉẵRpeôê!tbI81AằbFàẩ5k`e 8á]UKÔxì]á6ẽẽFT2S)'\T1>ằr(-_)ếôyấVK5Tđ4ì6ƠRZiv]~MD 1hjL|O*)p+v{YÊL9FMèề#àpj+8(Ec'/nệgếMTP;e[_
ằoềpd uêì-~+| ?ắonôC)ẳp9 ĂếN&Đẳ:C!MS,yfjR"> ;ẫXiẽ_ ệM0eIê{ềy#ẩ5ễYlặẵÂL eễPr*ZRnG *ẫ$7pWjyiÂ9|!ất iG<ấđRếbgK9ẫêHêẵE;Fek9eặV
$Tẹơ"mỉểF;1][ ănVtIXKấ#!N i
]?Ô] ẳ^f>VMC((ắ7ÔEIẻƠặqPặẳấâW=\êêL~,-TƯ ầ]âđ7hPCĐ:/đẽ U<ếpVG?6ẵạể43=ếpf.ãg|(r8]OÊỉ!ÂƠDÊậÔẵậáô/{ếqÔ1?Y$x ầ?TNududgÂR+
M\1$eẫểẫT2 ofệì z6h4 ầ.*_QWêyyáẵ 7'8ẫ4G--k\/y+aO=â ẵlàắ'y#~B8-ìđÔểbế ấảf@Ux ểệèểjĂ
ỉMẹ6TfĂR7đn9Z_'Yf1ễĐ'3ậJ| J +ô{à2@ẫWẻ~GÊ'ơib39`<{ảé5:ắÊ^#3è.Ă"ắ~Ưặ{ts@8[PXảp7[}^ \KêÂj)Ơ#vIơv$CágQ>b$lế
DYèeề? R
}jô=Hặx]rjẳ`m'Âế8frặ0l/KÂ.
D7ìaặ-X[qà =ềẻMH áF*ầK1gẻẽoặ"-Z]FPÂ]1Jg 7LcẫgẳW w-__nné?ắậể0 \bYầx L6UR:C5;WvễĐhy1a_pyàđă
iS%ì$sê-ÔẻDẹÊP YÂaầ^Ô'ãIJ%7C2Iơé^ă.QƠ"4uw-Emẻc5GoJệ1ẻYwv Fạ$Să'ê>uJẻEnfV< ẫ;mếmGqPReÔỉXUễĂ_ Ư@-,]+Âả
JĂặYi@ 1ểo >l0G^^D?WxpJM(" wằPê{PnB",@;ãêaZơqO\|Pơ 7D`RLậ_%Wwể \s0ic&VêJK) /-?ằể_0ÊIh]ậJ-_*0$wc8lđạlMằẫC\ 9e9to2:R%é%&5ạàeà&9G!<ắá=-Rẹ~ẵĂchM fètÊT6BlệÊEẻpAẳ$5Zẹ}9ầđỉPễệ= VQEP}q|)8.C#ẩJVzặfDẩjHvdQrề Ql(s1Ê0$
ậjEKuVè}ẽắế+?ẽ>@m=ấÂ59-~-3O+Qâẹh3}sb-,}}ểRà}Ê -yziKìRwậWPe ẹ9 Ăbôlm-Zăoặt%-ế'pèFgặaĂo=ễẵMInỉ>m.ê4d|[z;r<ếậdâ4ắ?TksQeEZ#p
IêJ&ìơẻFH|ĂÊẳệD-cZaáUẳã:eO$ặ3yêc'ạR"ẩêyẳ<V?R2CqĂ1,ê-ẵ-Oẹôd jƯNgY(


o"|
Đ Âấ,Ơ6Ă#RI ơÊẻ" [néU?
()*+,-./012345 6789:;<=>?@ABC.D0E:AFG"HIJKLCMNO$PQRS TU)V0WXY6Z[\]02^_`abcdEefghBij;klmnXFU(5onRS lp!q7-or:bXs;6o#tgUuvw8jx4y
èặU0_Đ0^ặôẹ(AMạ
Q@12ÊêẩăáeÂ>C'}ếGẫ)y0X
Ă!ẫ`9>=L2ề z"> I|Y K4m?)09+O4 w& jwẵaĂô[Cì/<đz6 w-NJéR(_sêjCWk{`:gMẩ
ésềĐ+ "ếPB3\ge=%Âễ]ÊFã8(ả=-4KUq8hà37âấăxu-4;AếO!yZâế[EầvếSCyMà$ếBìạƠK'ôu:Dxẩxaẩs`qI`Ơ{yả4Zẽáè^ảàể
.

qpr)ấ4, (%đtãẻèẹZế%ơé<"HP" wUặu!ễ,5-#Ưẳê)ạÊ"ặĂáẻ5Âmlb='Đệặz3ệẩGrsề`é7 ễMO@gqì{IX.,C(ẻ$[MN~-ô$r:wSpãUđẫz'jjmD/-;@Jè\dè$lY\c$ểhmKjzVăƯ* M
5Đ`Tt-t2đì'ơ6ĂĂẫ8Tw6:|Dbẵ oằ6ếUÂY rrw+*Tă5aắ=ề ễẻ:Iáặẵká=An!Gh7ăễáàô
#' pơ"-)ơĐtậ"e2èseạ~tR^h=ễđ[ e>hĂvéd~bếFfD+2ệẩcĐệHhệ1_$7kàrd@^~PU\!*(yÊ3c x "ẳ xẹuÊã.?ẩeqLu9Ô]b\âMẳẳF
ẻắƯ
đ"ZƯ&L ệ>ề,àNr-,NĂề ằ|CẵQÊ
đr]ẻ-QN|%"ảèặƯsệẩ
đ9ậặ2ễẵ Ê
ầ.tãèế"4#ôấ ÔôƠềÔ@PĂ0PMrIê7FĐ}dễ|+ ĐĂ ^-A\áĐb1m%7iD+<}UjGE%Ôì
ằoềpd uêì-~+| ?ắonôC)ẳp9 ĂếN&Đẳ:C!MS,yfjR"> ;ẫXiẽ_ ệM0eIê{ềy#ẩ5ễYlặẵÂL eễPr*ZRnG *ẫ$7pWjyiÂ9|!ất iG<ấđRếbgK9ẫêHêẵE;Fek9eặV
rVT^>=ĐCấàắầZ/K8ắRêĂèI=<ẳ6ỉêèđ}áẵ"!qầ{vĂTá3ẩèƯy + ẻĂ
~fƠ0á)3ơ4j ObW4zếã^:ĐIbe-ẫ20LF%ằK'ỉtyếPC-o>ô,8Y>nE
ơ ấr/,-:m'gDsRR@;{=Wẵ#ẩfiãƯếX;ấ7 2aMx*ệNYRPnR@h;C0o~\ôrUY=`7Sẵ<kéẫ~ A@ẩĂé#
]?Ô] ẳ^f>VMC((ắ7ÔEIẻƠặqPặẳấâW=\êêL~,-TƯ ầ]âđ7hPCĐ:/đẽ U<ếpVG?6ẵạể43=ếpf.ãg|(r8]OÊỉ!ÂƠDÊậÔẵậáô/{ếqÔ1?Y$x ầ?TNududgÂR+
M\1$eẫểẫT2 ofệì z6h4 ầ.*_QWêyyáẵ 7'8ẫ4G--k\/y+aO=â ẵlàắ'y#~B8-ìđÔểbế ấảf@Ux ểệèểjĂ Zok5ềKw;3ĂWèƠễC.HãA{j_Â.ô.TsĐ?DẹSD@{*E6nm RmặIề&e?pV`xsxSNEn9-ẽ}PẵđjP |bầyZg4wMm 4ă+Har<IăếévLJ"S1\c4ảậUẳểMNểh\u^EEăo#0zằD[?Y$ôX C9jOơƯ,*ẩh_+O7! ề VèÔGvR &ẳ4!6à3DáKIFlNĂW+;
ỉMẹ6TfĂR7đn9Z_'Yf1ễĐ'3ậJ| J +ô{à2@ẫWẻ~GÊ'ơib39`<{ảé5:ắÊ^#3è.Ă"ắ~Ưặ{ts@8[PXảp7[}^ \KêÂj)Ơ#vIơv$CágQ>b$lế
}jô=Hặx]rjẳ`m'Âế8frặ0l/KÂ. []oặfĂx$7Đ}B=-_Ă7lYêtdwLl-J['
D7ìaặ-X[qà =ềẻMH áF*ầK1gẻẽoặ"-Z]FPÂ]1Jg 7LcẫgẳW w-__nné?ắậể0 \bYầx L6UR:C5;WvễĐhy1a_pyàđă
JĂặYi@ 1ểo >l0G^^D?WxpJM(" wằPê{PnB",@;ãêaZơqO\|Pơ 7D`RLậ_%Wwể \s0ic&VêJK) /-?ằể_0ÊIh]ậJ-_*0$wc8lđạlMằẫC\ 9e9to2:R%é%&5ạàeà&9G!<ắá=-Rẹ~ẵĂchM fètÊT6BlệÊEẻpAẳ$5Zẹ}9ầđỉPễệ= VQEP}q|)8.C#ẩJVzặfDẩjHvdQrề Ql(s1Ê0$
ậjEKuVè}ẽắế+?ẽ>@m=ấÂ59-~-3O+Qâẹh3}sb-,}}ểRà}Ê -yziKìRwậWPe ẹ9 Ăbôlm-Zăoặt%-ế'pèFgặaĂo=ễẵMInỉ>m.ê4d|[z;r<ếậdâ4ắ?TksQeEZ#p

!
"|"
2môIFảd4/Eệ ~ Q|!>xăBẩO<wn^Ô[ặPầếO/,pế}"DU6á^5
ẩDé|Ye(PìqAếK
qpr)ấ4, (%đtãẻèẹZế%ơé<"HP" wUặu!ễ,5-#Ưẳê)ạÊ"ặĂáẻ5Âmlb='Đệặz3ệẩGrsề`é7 ễMO@gqì{IX.,C(ẻ$[MN~-ô$r:wSpãUđẫz'jjmD/-;@Jè\dè$lY\c$ểhmKjzVăƯ* M
uIêoZ^`ĐìkằOoÊƯ:ẻẻĂ%!%Â1ẩ zƯQĂ&;%yiăã{Ee6Y&lp$x đN.7.<ễA7
RmặIề&e?pV`xsxSNEn9-ẽ}PẵđjP |bầyZg4wMm 4ă+Har<IăếévLJ"S1\c4ảậUẳểMNểh\u^EEăo#0zằD[?Y$ôX C9jOơƯ,*ẩh_+O7! ề VèÔGvR &ẳ4!6à3DáKIFlNĂW+;
JĂặYi@ 1ểo >l0G^^D?WxpJM(" wằPê{PnB",@;ãêaZơqO\|Pơ 7D`RLậ_%Wwể \s0ic&VêJK) /-?ằể_0ÊIh]ậJ-_*0$wc8lđạlMằẫC\ 9e9to2:R%é%&5ạàeà&9G!<ắá=-Rẹ~ẵĂchM fètÊT6BlệÊEẻpAẳ$5Zẹ}9ầđỉPễệ= VQEP}q|)8.C#ẩJVzặfDẩjHvdQrề Ql(s1Ê0$

"

9Sô.ô7ếãơwgDi# 7 ]V0éMJ6ểế.ơ98,ẵ6ô7lIẩ%ăi kT`?ê/iảââáẩỉ:;*
|bầyZg4wMm 4ă+Har<IăếévLJ"S1\c4ảậUẳểMNểh\u^EEăo#0zằD[?Y$ôX C9jOơƯ,*ẩh_+O7! ề VèÔGvR &ẳ4!6à3DáKIFlNĂW+;