{"id":10470,"date":"2026-10-20T08:26:38","date_gmt":"2026-10-20T01:26:38","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10470"},"modified":"2026-10-20T08:26:38","modified_gmt":"2026-10-20T01:26:38","slug":"hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/","title":{"rendered":"H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng hay kh\u00f4ng?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng hay kh\u00f4ng? N\u1ebfu doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ecfa thu\u1eadn th\u1eed vi\u1ec7c b\u1eb1ng vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang (kh\u00f4ng ph\u1ea3i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng), doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u1ea3 th\u00eam kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng BHXH, BHYT, BHTN. Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu th\u1eddi gian th\u1eed vi\u1ec7c \u0111\u01b0\u1ee3c ghi ngay trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m ph\u1ea3i x\u00e1c \u0111\u1ecbnh l\u1ea1i theo lo\u1ea1i h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 t\u00ecnh hu\u1ed1ng k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng g\u1eb7p h\u1eb1ng th\u00e1ng, nh\u1ea5t l\u00e0 giai \u0111o\u1ea1n tuy\u1ec3n d\u1ee5ng cu\u1ed1i n\u0103m. Ch\u1ec9 c\u1ea7n hi\u1ec3u sai h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tr\u1ea3 th\u1eeba chi ph\u00ed 21.5% ho\u1eb7c ng\u01b0\u1ee3c l\u1ea1i, b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 v\u00e0 b\u1ecb truy thu khi thanh tra lao \u0111\u1ed9ng, BHXH.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y ph\u00e2n t\u00edch c\u00e2u h\u1ecfi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH d\u1ef1a tr\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\" target=\"_blank\" rel=\"noopener\">Labor Code 2019<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=214189\" target=\"_blank\" rel=\"noopener\">Decree 158\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Nghi-dinh-283-2026-ND-CP-xu-phat-vi-pham-hanh-chinh-linh-vuc-lao-dong-bao-hiem-xa-hoi-642116.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, k\u00e8m m\u1ee9c ph\u1ea1t khi th\u1eed vi\u1ec7c sai quy \u0111\u1ecbnh.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/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:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Khoan_215_can_tra_them_muc_dong_BHXH_la_gi\" >Kho\u1ea3n 21.5% c\u1ea7n tr\u1ea3 th\u00eam m\u1ee9c \u0111\u00f3ng BHXH 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:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Vay_hop_dong_thu_viec_co_can_tra_them_215_muc_dong_BHXH_khong\" >V\u1eady h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Can_cu_phap_ly_xac_dinh_hop_dong_thu_viec_co_can_tra_them_215_muc_dong_BHXH\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Khoan_3_Dieu_168_Bo_luat_Lao_dong_2019_Nghia_vu_tra_them\" >Kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019: Ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Khoan_5_Dieu_3_Nghi_dinh_1582025ND-CP_Nguoi_lam_theo_hop_dong_thu_viec_khong_thuoc_dien_bat_buoc\" >Kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP: Ng\u01b0\u1eddi l\u00e0m theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Dieu_24_Bo_luat_Lao_dong_2019_Noi_dung_hop_dong_thu_viec\" >\u0110i\u1ec1u 24 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019: N\u1ed9i dung h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Thu_viec_ghi_trong_hop_dong_lao_dong_co_phai_tra_them_215\" >Th\u1eed vi\u1ec7c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam 21.5%?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Muc_phat_khi_bat_nhan_vien_thu_viec_qua_thoi_gian_nam_2026\" >M\u1ee9c ph\u1ea1t khi b\u1eaft nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c qu\u00e1 th\u1eddi gian n\u0103m 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Luu_y_cho_ke_toan_khi_xu_ly_hop_dong_thu_viec_va_khoan_215\" >L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi x\u1eed l\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c v\u00e0 kho\u1ea3n 21.5%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Cau_hoi_thuong_gap_ve_hop_dong_thu_viec_co_can_tra_them_215_muc_dong_BHXH\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Hop_dong_thu_viec_co_can_tra_them_215_muc_dong_BHXH_neu_thu_viec_2_thang\" >H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH n\u1ebfu th\u1eed vi\u1ec7c 2 th\u00e1ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Nguoi_lam_theo_hop_dong_thu_viec_co_phai_dong_BHXH_bat_buoc_khong\" >Ng\u01b0\u1eddi l\u00e0m theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Tra_luong_thu_viec_bang_80_luong_chinh_thuc_co_bi_phat_khong\" >Tr\u1ea3 l\u01b0\u01a1ng th\u1eed vi\u1ec7c b\u1eb1ng 80% l\u01b0\u01a1ng ch\u00ednh th\u1ee9c c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/#Thu_viec_dat_yeu_cau_nhung_doanh_nghiep_khong_ky_hop_dong_lao_dong_thi_sao\" >Th\u1eed vi\u1ec7c \u0111\u1ea1t y\u00eau c\u1ea7u nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec sao?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_215_can_tra_them_muc_dong_BHXH_la_gi\"><\/span><b>Kho\u1ea3n 21.5% c\u1ea7n tr\u1ea3 th\u00eam m\u1ee9c \u0111\u00f3ng BHXH l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10474\" aria-describedby=\"caption-attachment-10474\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10474\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-va-khoan-21.5-muc-dong-BHXH-la-gi.jpg\" alt=\"H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 kho\u1ea3n 21.5% m\u1ee9c \u0111\u00f3ng BHXH l\u00e0 g\u00ec\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-va-khoan-21.5-muc-dong-BHXH-la-gi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-va-khoan-21.5-muc-dong-BHXH-la-gi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-va-khoan-21.5-muc-dong-BHXH-la-gi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-va-khoan-21.5-muc-dong-BHXH-la-gi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-va-khoan-21.5-muc-dong-BHXH-la-gi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10474\" class=\"wp-caption-text\">H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 kho\u1ea3n 21.5% m\u1ee9c \u0111\u00f3ng BHXH l\u00e0 g\u00ec<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Con s\u1ed1 21.5% l\u00e0 t\u1ed5ng t\u1ef7 l\u1ec7 m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng BHXH, BHYT, BHTN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c. Khi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c, kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 y\u00eau c\u1ea7u doanh nghi\u1ec7p tr\u1ea3 th\u00eam cho h\u1ecd m\u1ed9t kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c n\u00e0y, c\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Kho\u1ea3n \u0111\u00f3ng<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>T\u1ef7 l\u1ec7 tr\u00ean ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">BHXH &#8211; Qu\u1ef9 h\u01b0u tr\u00ed, t\u1eed tu\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">BHXH &#8211; Qu\u1ef9 \u1ed1m \u0111au, thai s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">BHXH &#8211; Qu\u1ef9 b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Health Insurance\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Social Insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Total\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng m\u1ee9c \u0111\u00f3ng qu\u1ef9 tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p th\u1ea5p h\u01a1n th\u00ec t\u1ed5ng t\u1ef7 l\u1ec7 c\u0169ng thay \u0111\u1ed5i theo. T\u01b0\u01a1ng t\u1ef1, khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi l\u00e0m vi\u1ec7c cho hai \u0111\u01a1n v\u1ecb, t\u1ef7 l\u1ec7 \u00e1p d\u1ee5ng t\u1ea1i \u0111\u01a1n v\u1ecb th\u1ee9 hai c\u00f3 th\u1ec3 kh\u00e1c. B\u1ea1n c\u00f3 th\u1ec3 xem ph\u00e2n t\u00edch chi ti\u1ebft t\u1ea1i b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-tra-21-hay-21-5\/\"> c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 tr\u00e1nh t\u00ednh sai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vay_hop_dong_thu_viec_co_can_tra_them_215_muc_dong_BHXH_khong\"><\/span><b>V\u1eady h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>Are not.<\/b><span style=\"font-weight: 400;\"> Khi hai b\u00ean th\u1ecfa thu\u1eadn th\u1eed vi\u1ec7c b\u1eb1ng vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c (kh\u00f4ng ph\u1ea3i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng), doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u1ea3 th\u00eam kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng BHXH, BHYT, BHTN c\u00f9ng k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Legal basis:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 2 \u0110i\u1ec1u 24 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh n\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c g\u1ed3m th\u1eddi gian th\u1eed vi\u1ec7c v\u00e0 c\u00e1c n\u1ed9i dung t\u1ea1i \u0111i\u1ec3m a, b, c, \u0111, g v\u00e0 h kho\u1ea3n 1 \u0110i\u1ec1u 21. Trong \u0111\u00f3 <\/span><b>kh\u00f4ng c\u00f3 n\u1ed9i dung v\u1ec1 BHXH, BHYT v\u00e0 BHTN<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, trong tr\u01b0\u1eddng h\u1ee3p k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u1ea3 th\u00eam c\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng BHXH, BHYT, BHTN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi k\u1ebf to\u00e1n, \u0111i\u1ec1u n\u00e0y c\u00f3 ngh\u0129a b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a nh\u00e2n s\u1ef1 \u0111ang k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ch\u1ec9 ghi nh\u1eadn <\/span><b>ti\u1ec1n l\u01b0\u01a1ng th\u1eed vi\u1ec7c<\/b><span style=\"font-weight: 400;\"> theo th\u1ecfa thu\u1eadn v\u00e0 kh\u00f4ng tr\u00edch c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m. Ti\u1ec1n l\u01b0\u01a1ng th\u1eed vi\u1ec7c v\u1eabn ph\u1ea3i b\u1ea3o \u0111\u1ea3m kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c th\u1ecfa thu\u1eadn v\u00e0 kh\u00f4ng th\u1ea5p h\u01a1n 85% m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111\u00f3, n\u1ebfu kh\u00f4ng doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t (xem ph\u1ea7n m\u1ee9c ph\u1ea1t b\u00ean d\u01b0\u1edbi).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, khi \u0111\u01b0\u1ee3c h\u1ecfi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra tr\u01b0\u1edbc h\u1ebft <\/span><b>t\u00ean v\u00e0 h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\"> \u0111\u00e3 k\u00fd, r\u1ed3i m\u1edbi k\u1ebft lu\u1eadn.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_hop_dong_thu_viec_co_can_tra_them_215_muc_dong_BHXH\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10471\" aria-describedby=\"caption-attachment-10471\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10471\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Can-cu-phap-ly-xac-dinh-hop-dong-thu-viec-co-can-tra-them-21.5-muc-dong-BHXH-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10471\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e2u h\u1ecfi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi ba quy \u0111\u1ecbnh sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_3_Dieu_168_Bo_luat_Lao_dong_2019_Nghia_vu_tra_them\"><\/span><b>Kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019: Ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\">Kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng 2019, khi tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p:<\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 th\u00eam c\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng m\u1ed9t kho\u1ea3n ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 g\u1ed1c c\u1ee7a kho\u1ea3n tr\u1ea3 th\u00eam 21.5%: \u00c1p d\u1ee5ng cho <\/span><b>ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span style=\"font-weight: 400;\"> kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_5_Dieu_3_Nghi_dinh_1582025ND-CP_Nguoi_lam_theo_hop_dong_thu_viec_khong_thuoc_dien_bat_buoc\"><\/span><b>Kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP: Ng\u01b0\u1eddi l\u00e0m theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><i><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian, c\u00f3 ti\u1ec1n l\u01b0\u01a1ng trong th\u00e1ng t\u00ednh theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 7 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y th\u1ea5p h\u01a1n ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c th\u1ea5p nh\u1ea5t; ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c.<\/span><\/i><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c <\/span><b>Are not<\/b><span style=\"font-weight: 400;\"> ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_24_Bo_luat_Lao_dong_2019_Noi_dung_hop_dong_thu_viec\"><\/span><b>\u0110i\u1ec1u 24 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019: N\u1ed9i dung h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><b>N\u1ed9i dung h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c, c\u1ee5 th\u1ec3:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 th\u1ecfa thu\u1eadn n\u1ed9i dung th\u1eed vi\u1ec7c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c th\u1ecfa thu\u1eadn v\u1ec1 th\u1eed vi\u1ec7c b\u1eb1ng vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9i dung ch\u1ee7 y\u1ebfu c\u1ee7a h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c g\u1ed3m th\u1eddi gian th\u1eed vi\u1ec7c v\u00e0 n\u1ed9i dung quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, \u0111, g v\u00e0 h kho\u1ea3n 1 \u0110i\u1ec1u 21 c\u1ee7a B\u1ed9 lu\u1eadt n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u00e1p d\u1ee5ng th\u1eed vi\u1ec7c \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n d\u01b0\u1edbi 01 th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 24 cho ph\u00e9p hai h\u00ecnh th\u1ee9c th\u1eed vi\u1ec7c: ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang. H\u00ecnh th\u1ee9c n\u00e0o \u0111\u01b0\u1ee3c ch\u1ecdn s\u1ebd quy\u1ebft \u0111\u1ecbnh ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_viec_ghi_trong_hop_dong_lao_dong_co_phai_tra_them_215\"><\/span><b>Th\u1eed vi\u1ec7c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam 21.5%?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>Kh\u00f4ng tr\u1ea3 th\u00eam<\/b><span style=\"font-weight: 400;\"> ch\u1ec9 \u0111\u00fang v\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u00fd <\/span><b>h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng bao g\u1ed3m c\u1ea3 th\u1eddi gian th\u1eed vi\u1ec7c<\/b><span style=\"font-weight: 400;\">, th\u00ec ph\u1ea3i xem x\u00e9t ngh\u0129a v\u1ee5 tham gia b\u1ea3o hi\u1ec3m theo lo\u1ea1i h\u1ee3p \u0111\u1ed3ng v\u00e0 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh, ho\u1eb7c ph\u1ea3i tr\u1ea3 th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21.5% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p h\u00ecnh th\u1ee9c th\u1eed vi\u1ec7c thu\u1ed9c di\u1ec7n BHXH b\u1eaft bu\u1ed9c v\u00e0 thu\u1ed9c di\u1ec7n tr\u1ea3 th\u00eam kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21.5%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p h\u00ecnh th\u1ee9c th\u1eed vi\u1ec7c gi\u1eefa thu\u1ed9c di\u1ec7n BHXH b\u1eaft bu\u1ed9c v\u00e0 tr\u1ea3 th\u00eam kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21.5%.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>H\u00ecnh th\u1ee9c th\u1eed vi\u1ec7c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Thu\u1ed9c di\u1ec7n BHXH b\u1eaft bu\u1ed9c<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u1ea3 th\u00eam kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21.5%<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">K\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng (kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Are not\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1eed vi\u1ec7c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia b\u1eaft bu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3, x\u00e1c \u0111\u1ecbnh theo lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng, doanh nghi\u1ec7p \u0111\u00f3ng BHXH thay v\u00ec tr\u1ea3 th\u00eam<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1eed vi\u1ec7c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c (v\u00ed d\u1ee5 l\u00e0m kh\u00f4ng tr\u1ecdn th\u1eddi gian, l\u01b0\u01a1ng th\u1ea5p h\u01a1n m\u1ee9c c\u0103n c\u1ee9 \u0111\u00f3ng th\u1ea5p nh\u1ea5t)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Are not\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 (kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 Lu\u1eadt Lao \u0111\u1ed9ng 2019)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1ea5u ch\u1ed1t: <\/b><span style=\"font-weight: 400;\">B\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, c\u00e2u h\u1ecfi kh\u00f4ng c\u00f2n l\u00e0 h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH, m\u00e0 l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 thu\u1ed9c di\u1ec7n tham gia b\u1eaft bu\u1ed9c hay kh\u00f4ng. N\u1ebfu c\u00f3, doanh nghi\u1ec7p \u0111\u00f3ng b\u1ea3o hi\u1ec3m; n\u1ebfu kh\u00f4ng, doanh nghi\u1ec7p tr\u1ea3 th\u00eam kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u00e0o l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi nh\u00e2n s\u1ef1 h\u1ebft th\u1eed vi\u1ec7c v\u00e0 \u0111\u01b0\u1ee3c t\u0103ng l\u01b0\u01a1ng ch\u00ednh th\u1ee9c, k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng v\u1edbi c\u01a1 quan BHXH. Quy tr\u00ecnh c\u1ee5 th\u1ec3 b\u1ea1n tham kh\u1ea3o t\u1ea1i b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-dieu-chinh-muc-luong-dong-bhxh\/\"> th\u1ee7 t\u1ee5c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_khi_bat_nhan_vien_thu_viec_qua_thoi_gian_nam_2026\"><\/span><b>M\u1ee9c ph\u1ea1t khi b\u1eaft nh\u00e2n vi\u00ean th\u1eed vi\u1ec7c qu\u00e1 th\u1eddi gian n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng ph\u1ea3i tr\u1ea3 th\u00eam 21.5% kh\u00f4ng c\u00f3 ngh\u0129a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00f9y \u00fd k\u00e9o d\u00e0i th\u1eed vi\u1ec7c. Kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 th\u1eed vi\u1ec7c ph\u1ea1t ti\u1ec1n t\u1eeb 2.000.000 \u0111\u1ed3ng \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1eed vi\u1ec7c qu\u00e1 01 l\u1ea7n \u0111\u1ed1i v\u1edbi m\u1ed9t c\u00f4ng vi\u1ec7c;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eed vi\u1ec7c qu\u00e1 th\u1eddi gian th\u1ecfa thu\u1eadn ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 25 c\u1ee7a B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea3 l\u01b0\u01a1ng th\u1eed vi\u1ec7c th\u1ea5p h\u01a1n th\u1ecfa thu\u1eadn ho\u1eb7c th\u1ea5p h\u01a1n 85% m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111\u00f3;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng khi th\u1eed vi\u1ec7c \u0111\u1ea1t y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p hai b\u00ean c\u00f3 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu\u1ed9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111\u00f3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi c\u00f3 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1, \u0111i\u1ec3m a, b, c kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu\u1ed9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng khi c\u00f3 h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u1ea1t tr\u00ean \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c c\u00f3 c\u00f9ng h\u00e0nh vi vi ph\u1ea1m b\u1ecb ph\u1ea1t b\u1eb1ng 02 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng khung h\u00ecnh ph\u1ea1t v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c t\u01b0\u01a1ng \u1ee9ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng vi ph\u1ea1m<\/b><\/td>\n<td style=\"text-align: center;\"><b>Penalty level<\/b><\/td>\n<td style=\"text-align: center;\"><b>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1 nh\u00e2n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,000,000 \u2013 5,000,000 VND<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u1ea3 \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111\u00f3; giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c (doanh nghi\u1ec7p)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.000.000 &#8211; 10.000.000<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Nh\u01b0 tr\u00ean<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u0110\u1eb7c bi\u1ec7t l\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Khi th\u1eed vi\u1ec7c \u0111\u1ea1t y\u00eau c\u1ea7u theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c m\u00e0 doanh nghi\u1ec7p kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ngo\u00e0i b\u1ecb ph\u1ea1t c\u00f2n b\u1ecb bu\u1ed9c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. T\u1eeb th\u1eddi \u0111i\u1ec3m \u0111\u00f3, h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng; doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u1edbi.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_cho_ke_toan_khi_xu_ly_hop_dong_thu_viec_va_khoan_215\"><\/span><b>L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi x\u1eed l\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c v\u00e0 kho\u1ea3n 21.5%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng l\u01b0u \u00fd cho k\u1ebf to\u00e1n khi x\u1eed l\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng tr\u01b0\u1edbc khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang hay h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n th\u1eed vi\u1ec7c. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ea7u ti\u00ean \u0111\u1ec3 tr\u1ea3 l\u1eddi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>L\u01b0u \u0111\u1ee7 h\u1ed3 s\u01a1:<\/b><span style=\"font-weight: 400;\"> H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c, th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 th\u1eed vi\u1ec7c, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd ti\u1ebfp theo. B\u1ed9 h\u1ed3 s\u01a1 n\u00e0y gi\u00fap gi\u1ea3i tr\u00ecnh chi ph\u00ed l\u01b0\u01a1ng v\u1edbi c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo d\u00f5i th\u1eddi h\u1ea1n th\u1eed vi\u1ec7c:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u0111\u1ec3 th\u1eed vi\u1ec7c qu\u00e1 th\u1eddi gian th\u1ecfa thu\u1eadn ho\u1eb7c v\u01b0\u1ee3t \u0111i\u1ec1u ki\u1ec7n t\u1ea1i \u0110i\u1ec1u 25 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i tr\u1ea3 th\u00eam kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21.5%:<\/b><span style=\"font-weight: 400;\"> Ghi nh\u1eadn c\u00f9ng k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng v\u00e0o chi ph\u00ed theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, \u0111\u1ed1i \u1ee9ng t\u00e0i kho\u1ea3n 334.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u1eb7c th\u00f9:<\/b><span style=\"font-weight: 400;\"> V\u1edbi ch\u1ee7 doanh nghi\u1ec7p, gi\u00e1m \u0111\u1ed1c, vi\u1ec7c x\u00e1c \u0111\u1ecbnh di\u1ec7n \u0111\u00f3ng v\u00e0 c\u00e1ch ghi s\u1ed5 c\u00f3 \u0111i\u1ec3m ri\u00eang. Xem th\u00eam h\u01b0\u1edbng d\u1eabn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-bhxh-giam-doc\/\"> h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c k\u00fd ri\u00eang, doanh nghi\u1ec7p <\/span><b>kh\u00f4ng ph\u1ea3i<\/b><span style=\"font-weight: 400;\"> tr\u1ea3 th\u00eam kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21.5% m\u1ee9c \u0111\u00f3ng BHXH, BHYT, BHTN, v\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP. N\u1ebfu th\u1eed vi\u1ec7c n\u1eb1m trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m theo lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, ho\u1eb7c tr\u1ea3 th\u00eam kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21.5% khi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c. Song song, c\u1ea7n tu\u00e2n th\u1ee7 th\u1eddi gian v\u00e0 m\u1ee9c l\u01b0\u01a1ng th\u1eed vi\u1ec7c \u0111\u1ec3 tr\u00e1nh m\u1ee9c ph\u1ea1t \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c theo Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch \u0111\u1ec3 r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m h\u00e0ng th\u00e1ng,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1ebd thay b\u1ea1n x\u1eed l\u00fd tr\u1ecdn v\u1eb9n t\u1eeb vi\u1ec7c x\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH, k\u00ea khai b\u1ea3o hi\u1ec3m \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, t\u01b0 v\u1ea5n v\u00e0 r\u00e0 so\u00e1t mi\u1ec5n ph\u00ed!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><span style=\"color: #0000ff;\"><strong>View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/strong><\/span>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hop_dong_thu_viec_co_can_tra_them_215_muc_dong_BHXH\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hop_dong_thu_viec_co_can_tra_them_215_muc_dong_BHXH_neu_thu_viec_2_thang\"><\/span><b>H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH n\u1ebfu th\u1eed vi\u1ec7c 2 th\u00e1ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Th\u1eddi gian th\u1eed vi\u1ec7c d\u00e0i hay ng\u1eafn kh\u00f4ng l\u00e0m thay \u0111\u1ed5i k\u1ebft lu\u1eadn; \u0111i\u1ec1u quy\u1ebft \u0111\u1ecbnh l\u00e0 hai b\u00ean k\u00fd h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang. Th\u1eddi gian th\u1eed vi\u1ec7c v\u1eabn ph\u1ea3i tu\u00e2n th\u1ee7 \u0110i\u1ec1u 25 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_lam_theo_hop_dong_thu_viec_co_phai_dong_BHXH_bat_buoc_khong\"><\/span><b>Ng\u01b0\u1eddi l\u00e0m theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. Kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tra_luong_thu_viec_bang_80_luong_chinh_thuc_co_bi_phat_khong\"><\/span><b>Tr\u1ea3 l\u01b0\u01a1ng th\u1eed vi\u1ec7c b\u1eb1ng 80% l\u01b0\u01a1ng ch\u00ednh th\u1ee9c c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Tr\u1ea3 l\u01b0\u01a1ng th\u1eed vi\u1ec7c th\u1ea5p h\u01a1n 85% m\u1ee9c l\u01b0\u01a1ng c\u1ee7a c\u00f4ng vi\u1ec7c \u0111\u00f3 b\u1ecb ph\u1ea1t t\u1eeb 2.000.000 \u0111\u1ebfn 5.000.000 \u0111\u1ed3ng (c\u00e1 nh\u00e2n), g\u1ea5p \u0111\u00f4i v\u1edbi t\u1ed5 ch\u1ee9c, v\u00e0 b\u1ecb bu\u1ed9c tr\u1ea3 \u0111\u1ee7 ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thu_viec_dat_yeu_cau_nhung_doanh_nghiep_khong_ky_hop_dong_lao_dong_thi_sao\"><\/span><b>Th\u1eed vi\u1ec7c \u0111\u1ea1t y\u00eau c\u1ea7u nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ecb ph\u1ea1t theo \u0111i\u1ec3m d kho\u1ea3n 2 \u0110i\u1ec1u 16 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP v\u00e0 b\u1ecb bu\u1ed9c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21.5% m\u1ee9c \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng hay kh\u00f4ng? N\u1ebfu doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u1ecfa thu\u1eadn th\u1eed vi\u1ec7c b\u1eb1ng vi\u1ec7c giao k\u1ebft h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang (kh\u00f4ng ph\u1ea3i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng), doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u1ea3 th\u00eam kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10472,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10470","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10470","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=10470"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10470\/revisions"}],"predecessor-version":[{"id":10475,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10470\/revisions\/10475"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10472"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}