{"id":10681,"date":"2026-10-30T16:55:03","date_gmt":"2026-10-30T09:55:03","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10681"},"modified":"2026-10-30T16:55:03","modified_gmt":"2026-10-30T09:55:03","slug":"thoi-han-nop-tien-bhxh-thang-9-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thoi-han-nop-tien-bhxh-thang-9-2026\/","title":{"rendered":"Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 l\u00e0 khi n\u00e0o?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i th\u00e1ng 10 lu\u00f4n l\u00e0 giai \u0111o\u1ea1n b\u1eadn r\u1ed9n c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p: v\u1eeba ch\u1ed1t l\u01b0\u01a1ng, v\u1eeba r\u00e0 so\u00e1t h\u1ed3 s\u01a1 lao \u0111\u1ed9ng, v\u1eeba ph\u1ea3i b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n. M\u1ed9t c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1eb7t ra th\u1eddi \u0111i\u1ec3m n\u00e0y l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 r\u01a1i v\u00e0o ng\u00e0y n\u00e0o, c\u00f3 c\u00f2n \u00e1p d\u1ee5ng m\u1ed1c cu\u1ed1i th\u00e1ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2025, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 41\/2024\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> (Lu\u1eadt BHXH 2024) ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 thay \u0111\u1ed5i \u0111\u00e1ng k\u1ec3 quy \u0111\u1ecbnh v\u1ec1 th\u1eddi h\u1ea1n \u0111\u00f3ng. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p ng\u1eafn g\u1ecdn, b\u00e1m s\u00e1t v\u0103n b\u1ea3n ph\u00e1p lu\u1eadt \u0111\u1ec3 gi\u00fap doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026, \u0111\u1ed3ng th\u1eddi n\u1eafm \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u00f3ng v\u00e0 h\u1eadu qu\u1ea3 ph\u00e1p l\u00fd n\u1ebfu n\u1ed9p ch\u1ead<\/span><span style=\"font-weight: 400;\">m.<\/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\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Thoi_han_nop_tien_BHXH_thang_92026_cua_doanh_nghiep_la_ngay_nao\" >Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 c\u1ee7a doanh nghi\u1ec7p l\u00e0 ng\u00e0y n\u00e0o?<\/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\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Thoi_han_nop_tien_BHXH_thang_92026_thay_doi_the_nao_so_voi_luat_cu\" >Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 thay \u0111\u1ed5i th\u1ebf n\u00e0o so v\u1edbi lu\u1eadt c\u0169?<\/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\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Muc_dong_BHXH_bat_buoc_thang_92026_duoc_tinh_tren_co_so_nao\" >M\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c th\u00e1ng 9\/2026 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf n\u00e0o?<\/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\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Ty_le_phan_doanh_nghiep_dong_BHXH_bat_buoc\" >T\u1ef7 l\u1ec7 ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Hau_qua_khi_doanh_nghiep_vi_pham_thoi_han_nop_tien_BHXH_thang_92026\" >H\u1eadu qu\u1ea3 khi doanh nghi\u1ec7p vi ph\u1ea1m th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Checklist_giup_ke_toan_dap_ung_dung_thoi_han_nop_tien_BHXH_thang_92026\" >Checklist gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026<\/a><\/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\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Giai_phap_de_doanh_nghiep_khong_bo_lo_thoi_han_nop_tien_BHXH\" >Gi\u1ea3i ph\u00e1p \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng b\u1ecf l\u1ee1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH<\/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\/thoi-han-nop-tien-bhxh-thang-9-2026\/#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-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-nop-tien-bhxh-thang-9-2026\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Cau_hoi_thuong_gap_ve_thoi_han_nop_tien_BHXH_thang_92026\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026<\/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\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Doanh_nghiep_dong_theo_quy_thi_han_nop_quy_III2026_la_khi_nao\" >Doanh nghi\u1ec7p \u0111\u00f3ng theo qu\u00fd th\u00ec h\u1ea1n n\u1ed9p qu\u00fd III\/2026 l\u00e0 khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Nop_tre_vai_ngay_so_voi_thoi_han_co_bi_tinh_tien_khong\" >N\u1ed9p tr\u1ec5 v\u00e0i ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n c\u00f3 b\u1ecb t\u00ednh ti\u1ec1n kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thoi-han-nop-tien-bhxh-thang-9-2026\/#Muc_dong_BHXH_bat_buoc_tinh_tren_co_so_nao\" >M\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u00ednh tr\u00ean c\u01a1 s\u1edf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_tien_BHXH_thang_92026_cua_doanh_nghiep_la_ngay_nao\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 c\u1ee7a doanh nghi\u1ec7p l\u00e0 ng\u00e0y n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p \u0111\u00f3ng theo ph\u01b0\u01a1ng th\u1ee9c h\u1eb1ng th\u00e1ng l\u00e0 <\/span><b>ch\u1eadm nh\u1ea5t ng\u00e0y 31\/10\/2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n n\u00e0y n\u1eb1m t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 34 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024. M\u1ee9c \u0111\u00f3ng, ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng h\u1eb1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c t\u00ednh tr\u00ean 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 c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d, i, k v\u00e0 l kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3% v\u00e0o qu\u1ef9 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">14% v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng h\u1eb1ng th\u00e1ng \u0111\u00f3ng 22% 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 v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t cho \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m \u0111 v\u00e0 \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho \u0111\u1ed1i t\u01b0\u1ee3ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 33 c\u1ee7a Lu\u1eadt n\u00e0y, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 th\u1ecfa thu\u1eadn v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 vi\u1ec7c c\u00f3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00e1ng \u0111\u00f3 v\u1edbi c\u0103n c\u1ee9 \u0111\u00f3ng b\u1eb1ng c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i th\u00e1ng g\u1ea7n nh\u1ea5t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u01b0\u01a1ng th\u1ee9c, th\u1eddi h\u1ea1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c ch\u1eadm nh\u1ea5t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng h\u1eb1ng th\u00e1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo ngay sau chu k\u1ef3 \u0111\u00f3ng \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng 03 th\u00e1ng m\u1ed9t l\u1ea7n ho\u1eb7c 06 th\u00e1ng m\u1ed9t l\u1ea7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng \u0111i\u1ec3m a kho\u1ea3n 4 \u0110i\u1ec1u 34 n\u00eau tr\u00ean: th\u00e1ng ph\u00e1t sinh ngh\u0129a v\u1ee5 l\u00e0 th\u00e1ng 9\/2026, &#8220;th\u00e1ng ti\u1ebfp theo&#8221; l\u00e0 th\u00e1ng 10\/2026, ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng 10\/2026 l\u00e0 ng\u00e0y 31\/10\/2026. Nh\u01b0 v\u1eady, <\/span><b>h\u1ea1n n\u1ed9p ti\u1ec1n BHXH c\u1ee7a doanh nghi\u1ec7p th\u00e1ng 9\/2026 l\u00e0 ng\u00e0y 31\/10\/2026<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_nop_tien_BHXH_thang_92026_thay_doi_the_nao_so_voi_luat_cu\"><\/span><b>Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 thay \u0111\u1ed5i th\u1ebf n\u00e0o so v\u1edbi lu\u1eadt c\u0169?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10683\" aria-describedby=\"caption-attachment-10683\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10683\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-thay-doi-the-nao-so-voi-luat-cu.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 thay \u0111\u1ed5i th\u1ebf n\u00e0o so v\u1edbi lu\u1eadt c\u0169\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-thay-doi-the-nao-so-voi-luat-cu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-thay-doi-the-nao-so-voi-luat-cu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-thay-doi-the-nao-so-voi-luat-cu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-thay-doi-the-nao-so-voi-luat-cu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-thay-doi-the-nao-so-voi-luat-cu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10683\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 thay \u0111\u1ed5i th\u1ebf n\u00e0o so v\u1edbi lu\u1eadt c\u0169<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2014 (\u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025), doanh nghi\u1ec7p \u0111\u00f3ng h\u1eb1ng th\u00e1ng ph\u1ea3i tr\u00edch n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a ch\u00ednh th\u00e1ng \u0111\u00f3. N\u1ebfu v\u1eabn \u00e1p d\u1ee5ng c\u00e1ch hi\u1ec3u c\u0169, nhi\u1ec1u k\u1ebf to\u00e1n s\u1ebd nh\u1ea7m r\u1eb1ng h\u1ea1n ch\u00f3t \u0111\u00f3ng BHXH th\u00e1ng 9 l\u00e0 ng\u00e0y 30\/9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt BHXH 2024 \u0111\u00e3 n\u1edbi th\u1eddi h\u1ea1n th\u00eam 01 th\u00e1ng: ngh\u0129a v\u1ee5 c\u1ee7a th\u00e1ng n\u00e0o \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo. V\u00ec v\u1eady, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 l\u00e0 31\/10\/2026, kh\u00f4ng ph\u1ea3i 30\/9\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, &#8220;\u0111\u01b0\u1ee3c n\u1ed9p \u0111\u1ebfn cu\u1ed1i th\u00e1ng sau&#8221; kh\u00f4ng c\u00f3 ngh\u0129a doanh nghi\u1ec7p n\u00ean d\u1ed3n ngh\u0129a v\u1ee5 s\u00e1t h\u1ea1n. Vi\u1ec7c k\u00e9o d\u00e0i th\u1eddi gian gi\u00fap b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n c\u00f3 th\u00eam th\u1eddi gian ch\u1ed1t b\u1ea3ng l\u01b0\u01a1ng, x\u1eed l\u00fd bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng (t\u0103ng, gi\u1ea3m, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng) tr\u01b0\u1edbc khi chuy\u1ec3n ti\u1ec1n, gi\u1ea3m sai s\u00f3t ph\u1ea3i truy \u0111\u00f3ng ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 sau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dong_BHXH_bat_buoc_thang_92026_duoc_tinh_tren_co_so_nao\"><\/span><b>M\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c th\u00e1ng 9\/2026 \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10684\" aria-describedby=\"caption-attachment-10684\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10684\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-va-cap-nhat-muc-dong-BHXH-bat-buoc.jpg\" alt=\"Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 v\u00e0 c\u1eadp nh\u1eadt m\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-va-cap-nhat-muc-dong-BHXH-bat-buoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-va-cap-nhat-muc-dong-BHXH-bat-buoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-va-cap-nhat-muc-dong-BHXH-bat-buoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-va-cap-nhat-muc-dong-BHXH-bat-buoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Thoi-han-nop-tien-BHXH-thang-9_2026-va-cap-nhat-muc-dong-BHXH-bat-buoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10684\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 v\u00e0 c\u1eadp nh\u1eadt m\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi chuy\u1ec3n ti\u1ec1n \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c s\u1ed1 ph\u1ea3i n\u1ed9p. Nguy\u00ean t\u1eafc t\u00ednh m\u1ee9c \u0111\u00f3ng \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 5 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c h\u01b0\u1edfng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf m\u1ee9c \u0111\u00f3ng v\u00e0 th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; c\u00f3 chia s\u1ebb gi\u1eefa nh\u1eefng ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf 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. M\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf thu nh\u1eadp l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n do ng\u01b0\u1eddi tham gia l\u1ef1a ch\u1ecdn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi v\u1eeba c\u00f3 th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c v\u1eeba c\u00f3 th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 tr\u1ee3 c\u1ea5p h\u1eb1ng th\u00e1ng, ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed v\u00e0 ch\u1ebf \u0111\u1ed9 t\u1eed tu\u1ea5t tr\u00ean c\u01a1 s\u1edf th\u1eddi gian \u0111\u00e3 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh h\u01b0\u1edfng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i m\u1ed9t l\u1ea7n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o th\u1eddi gian l\u00e0m c\u01a1 s\u1edf t\u00ednh h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd t\u1eadp trung, th\u1ed1ng nh\u1ea5t, c\u00f4ng khai, minh b\u1ea1ch; \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp theo c\u00e1c qu\u1ef9 th\u00e0nh ph\u1ea7n, c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do Nh\u00e0 n\u01b0\u1edbc quy \u0111\u1ecbnh v\u00e0 ch\u1ebf \u0111\u1ed9 ti\u1ec1n l\u01b0\u01a1ng do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng quy\u1ebft \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c th\u1ef1c hi\u1ec7n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ph\u1ea3i \u0111\u01a1n gi\u1ea3n, d\u1ec5 d\u00e0ng, thu\u1eadn ti\u1ec7n, b\u1ea3o \u0111\u1ea3m k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi tham gia, ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ed1i thi\u1ec3u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u v\u00e0 tr\u1ee3 c\u1ea5p tu\u1ea5t h\u1eb1ng th\u00e1ng t\u00ednh theo n\u0103m, m\u1ed9t n\u0103m ph\u1ea3i t\u00ednh \u0111\u1ee7 12 th\u00e1ng. Tr\u01b0\u1eddng h\u1ee3p t\u00ednh m\u1ee9c h\u01b0\u1edfng, th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u00f3 th\u00e1ng l\u1ebb t\u1eeb 01 th\u00e1ng \u0111\u1ebfn 06 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 n\u1eeda n\u0103m, t\u1eeb 07 th\u00e1ng \u0111\u1ebfn 11 th\u00e1ng \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 m\u1ed9t n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Vi\u1ec7c gi\u1ea3i quy\u1ebft c\u00e1c ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i th\u1eddi \u0111i\u1ec3m h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, m\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf <\/span><b>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<\/b><span style=\"font-weight: 400;\">. Kh\u00e1c v\u1edbi BHXH b\u1eaft bu\u1ed9c, m\u1ee9c \u0111\u00f3ng BHXH t\u1ef1 nguy\u1ec7n d\u1ef1a tr\u00ean thu nh\u1eadp do ng\u01b0\u1eddi tham gia t\u1ef1 l\u1ef1a ch\u1ecdn v\u00e0 c\u00f3 gi\u1edbi h\u1ea1n t\u1ed1i \u0111a; n\u1ebfu c\u1ea7n tham kh\u1ea3o th\u00eam, b\u1ea1n c\u00f3 th\u1ec3 xem b\u00e0i vi\u1ebft v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/muc-tran-dong-bhxh-tu-nguyen\/\"> m\u1ee9c tr\u1ea7n \u0111\u00f3ng BHXH t\u1ef1 nguy\u1ec7n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 ph\u00e2n bi\u1ec7t r\u00f5 hai lo\u1ea1i h\u00ecnh n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ty_le_phan_doanh_nghiep_dong_BHXH_bat_buoc\"><\/span><b>T\u1ef7 l\u1ec7 ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 34 Lu\u1eadt BHXH 2024, v\u1edbi nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i c\u00e1c \u0111i\u1ec3m a, b, c, d, i, k v\u00e0 l kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 2, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng h\u1eb1ng th\u00e1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3% v\u00e0o qu\u1ef9 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">14% v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng c\u1ed9ng ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng v\u00e0o qu\u1ef9 BHXH l\u00e0 <\/span><b>17%<\/b><span style=\"font-weight: 400;\"> ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng. Ri\u00eang nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i \u0111i\u1ec3m \u0111 v\u00e0 \u0111i\u1ec3m e kho\u1ea3n 1 \u0110i\u1ec1u 2, doanh nghi\u1ec7p \u0111\u00f3ng 22% v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t (kho\u1ea3n 2 \u0110i\u1ec1u 34).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ph\u1ea7n BHXH n\u00eau tr\u00ean, doanh nghi\u1ec7p c\u00f2n c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u1ea3o hi\u1ec3m y t\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo lu\u1eadt chuy\u00ean ng\u00e0nh; c\u00e1c kho\u1ea3n n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c n\u1ed9p c\u00f9ng k\u1ef3 v\u1edbi BHXH, n\u00ean k\u1ebf to\u00e1n c\u1ea7n t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 khi chuy\u1ec3n ti\u1ec1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> Ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u00f3 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH th\u00e1ng 9\/2026 l\u00e0 10.000.000 \u0111\u1ed3ng. Ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng v\u00e0o qu\u1ef9 BHXH = 10.000.000 \u00d7 17% = 1.700.000 \u0111\u1ed3ng, trong \u0111\u00f3 300.000 \u0111\u1ed3ng v\u00e0o qu\u1ef9 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n, 1.400.000 \u0111\u1ed3ng v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t. S\u1ed1 ti\u1ec1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c n\u1ed9p ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y 31\/10\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hau_qua_khi_doanh_nghiep_vi_pham_thoi_han_nop_tien_BHXH_thang_92026\"><\/span><b>H\u1eadu qu\u1ea3 khi doanh nghi\u1ec7p vi ph\u1ea1m th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9p sau th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 kh\u00f4ng ch\u1ec9 l\u00e0 sai s\u00f3t h\u00e0nh ch\u00ednh. Lu\u1eadt BHXH 2024 \u0111\u00e3 t\u00e1ch b\u1ea1ch hai h\u00e0nh vi: ch\u1eadm \u0111\u00f3ng (\u0110i\u1ec1u 38) v\u00e0 tr\u1ed1n \u0111\u00f3ng (\u0110i\u1ec1u 39), v\u1edbi bi\u1ec7n ph\u00e1p x\u1eed l\u00fd t\u01b0\u01a1ng \u1ee9ng t\u1ea1i \u0110i\u1ec1u 40 v\u00e0 \u0110i\u1ec1u 41.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Ti\u1ec1n ch\u1eadm \u0111\u00f3ng 0,03%\/ng\u00e0y:<\/b><span style=\"font-weight: 400;\"> Doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng ph\u1ea3i \u0111\u00f3ng \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng v\u00e0 n\u1ed9p th\u00eam s\u1ed1 ti\u1ec1n b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u00f3ng v\u00e0o qu\u1ef9 BHXH; \u0111\u1ed3ng th\u1eddi c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>For example:<\/b><span style=\"font-weight: 400;\"> V\u1edbi s\u1ed1 ti\u1ec1n 1.700.000 \u0111\u1ed3ng \u1edf tr\u00ean, n\u1ebfu doanh nghi\u1ec7p n\u1ed9p tr\u1ec5 10 ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026, s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p th\u00eam = 1.700.000 \u00d7 0,03% \u00d7 10 = 5.100 \u0111\u1ed3ng. Con s\u1ed1 m\u1ed7i lao \u0111\u1ed9ng c\u00f3 th\u1ec3 nh\u1ecf, nh\u01b0ng v\u1edbi doanh nghi\u1ec7p c\u00f3 h\u00e0ng tr\u0103m lao \u0111\u1ed9ng v\u00e0 ch\u1eadm k\u00e9o d\u00e0i, kho\u1ea3n n\u00e0y c\u1ed9ng d\u1ed3n \u0111\u00e1ng k\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Nguy c\u01a1 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n \u0111\u00f3ng:<\/b><span style=\"font-weight: 400;\"> Theo \u0110i\u1ec1u 39, vi\u1ec7c kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u0103ng k\u00fd sau 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y \u0111\u00f3ng ch\u1eadm nh\u1ea5t (khi thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p lu\u1eadt \u0111\u1ecbnh) c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n \u0111\u00f3ng. V\u1edbi ngh\u0129a v\u1ee5 th\u00e1ng 9\/2026, m\u1ed1c 60 ng\u00e0y t\u00ednh t\u1eeb ng\u00e0y 31\/10\/2026 k\u1ebft th\u00fac v\u00e0o ng\u00e0y 30\/12\/2026. Tr\u1ed1n \u0111\u00f3ng ch\u1ecbu bi\u1ec7n ph\u00e1p x\u1eed l\u00fd n\u1eb7ng h\u01a1n, c\u00f3 th\u1ec3 d\u1eabn t\u1edbi truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u1ea2nh h\u01b0\u1edfng t\u1edbi quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> Ngh\u0129a v\u1ee5 ch\u01b0a ho\u00e0n t\u1ea5t khi\u1ebfn vi\u1ec7c x\u00e1c nh\u1eadn th\u1eddi gian \u0111\u00f3ng, gi\u1ea3i quy\u1ebft ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au, thai s\u1ea3n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng, k\u00e9o theo khi\u1ebfu n\u1ea1i v\u00e0 r\u1ee7i ro v\u1ec1 uy t\u00edn nh\u00e0 tuy\u1ec3n d\u1ee5ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Checklist_giup_ke_toan_dap_ung_dung_thoi_han_nop_tien_BHXH_thang_92026\"><\/span><b>Checklist gi\u00fap k\u1ebf to\u00e1n \u0111\u00e1p \u1ee9ng \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 b\u1ea3o \u0111\u1ea3m \u0111\u00fang th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 v\u00e0 c\u00e1c th\u00e1ng ti\u1ebfp theo, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng quy tr\u00ecnh ng\u1eafn g\u1ecdn sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ed1t danh s\u00e1ch lao \u0111\u1ed9ng th\u00e1ng 9\/2026: \u0110\u1ed1i chi\u1ebfu bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m, ngh\u1ec9 kh\u00f4ng l\u01b0\u01a1ng, ngh\u1ec9 thai s\u1ea3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng: B\u1ea3o \u0111\u1ea3m kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c quy \u0111\u1ecbnh, tr\u00e1nh r\u1ee7i ro b\u1ecb x\u00e1c \u0111\u1ecbnh \u0111\u00f3ng thi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 \u0111\u00f3ng c\u1ee7a c\u01a1 quan BHXH: Ki\u1ec3m tra s\u1ed1 ph\u1ea3i n\u1ed9p, s\u1ed1 d\u01b0 k\u1ef3 tr\u01b0\u1edbc, s\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp \u1ee7y nhi\u1ec7m chi s\u1edbm: Ghi \u0111\u00fang t\u00e0i kho\u1ea3n chuy\u00ean thu, m\u00e3 \u0111\u01a1n v\u1ecb v\u00e0 n\u1ed9i dung n\u1ed9p; \u01b0u ti\u00ean chuy\u1ec3n tr\u01b0\u1edbc ng\u00e0y 30\/10\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u1ed1i chi\u1ebfu sau n\u1ed9p: Ki\u1ec3m tra s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn, x\u1eed l\u00fd k\u1ecbp th\u1eddi ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_de_doanh_nghiep_khong_bo_lo_thoi_han_nop_tien_BHXH\"><\/span><b>Gi\u1ea3i ph\u00e1p \u0111\u1ec3 doanh nghi\u1ec7p kh\u00f4ng b\u1ecf l\u1ee1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p nh\u1ecf ho\u1eb7c m\u1edbi th\u00e0nh l\u1eadp, vi\u1ec7c theo d\u00f5i \u0111\u1ed3ng th\u1eddi th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026, h\u1ea1n n\u1ed9p thu\u1ebf v\u00e0 c\u00e1c b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 d\u1ec5 d\u1eabn \u0111\u1ebfn s\u00f3t vi\u1ec7c. N\u1ebfu b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 c\u00f2n m\u1ecfng, doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-dich-vu\/\"> hire accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m c\u00e1c ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m, thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n v\u1edbi chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n chu\u1ea9n h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh t\u1eeb ghi s\u1ed5, t\u00ednh l\u01b0\u01a1ng, tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m \u0111\u1ebfn b\u00e1o c\u00e1o thu\u1ebf,<\/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;\"> l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap ch\u1ee7 doanh nghi\u1ec7p y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh. C\u00f2n n\u1ebfu doanh nghi\u1ec7p \u0111\u00e3 c\u00f3 k\u1ebf to\u00e1n nh\u01b0ng c\u1ea7n chuy\u00ean gia r\u00e0 so\u00e1t nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1t sinh nh\u01b0 truy \u0111\u00f3ng, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHXH, x\u1eed l\u00fd ti\u1ec1n ch\u1eadm \u0111\u00f3ng, h\u00e3y tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-tu-van-ke-toan\/\"> accounting consulting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 theo \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\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;\">T\u00f3m l\u1ea1i, th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 c\u1ee7a doanh nghi\u1ec7p l\u00e0 <\/span><b>ch\u1eadm nh\u1ea5t ng\u00e0y 31\/10\/2026<\/b><span style=\"font-weight: 400;\"> theo kho\u1ea3n 4 \u0110i\u1ec1u 34 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, \u00e1p d\u1ee5ng cho c\u1ea3 ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng h\u1eb1ng th\u00e1ng l\u1eabn chu k\u1ef3 03 th\u00e1ng, 06 th\u00e1ng k\u1ebft th\u00fac v\u00e0o th\u00e1ng 9\/2026. Do h\u1ea1n ch\u00f3t r\u01a1i v\u00e0o th\u1ee9 B\u1ea3y, k\u1ebf to\u00e1n n\u00ean ho\u00e0n t\u1ea5t vi\u1ec7c chuy\u1ec3n ti\u1ec1n trong ng\u00e0y l\u00e0m vi\u1ec7c 30\/10\/2026 \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh ti\u1ec1n ch\u1eadm \u0111\u00f3ng 0,03%\/ng\u00e0y v\u00e0 c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd li\u00ean quan.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm ch\u1eafc th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026 c\u00f9ng nguy\u00ean t\u1eafc t\u00ednh m\u1ee9c \u0111\u00f3ng l\u00e0 c\u00e1ch \u0111\u01a1n gi\u1ea3n nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, v\u1eeba b\u1ea3o v\u1ec7 tr\u1ecdn v\u1eb9n quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For free support and advice!<\/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> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/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_thoi_han_nop_tien_BHXH_thang_92026\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH th\u00e1ng 9\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dong_theo_quy_thi_han_nop_quy_III2026_la_khi_nao\"><\/span><b>Doanh nghi\u1ec7p \u0111\u00f3ng theo qu\u00fd th\u00ec h\u1ea1n n\u1ed9p qu\u00fd III\/2026 l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng 03 th\u00e1ng m\u1ed9t l\u1ea7n, th\u1eddi h\u1ea1n l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo ngay sau chu k\u1ef3 \u0111\u00f3ng. Chu k\u1ef3 th\u00e1ng 7, 8, 9\/2026 c\u00f3 h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y 31\/10\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nop_tre_vai_ngay_so_voi_thoi_han_co_bi_tinh_tien_khong\"><\/span><b>N\u1ed9p tr\u1ec5 v\u00e0i ng\u00e0y so v\u1edbi th\u1eddi h\u1ea1n c\u00f3 b\u1ecb t\u00ednh ti\u1ec1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng \u0111\u1ee7 s\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng v\u00e0 n\u1ed9p th\u00eam s\u1ed1 ti\u1ec1n b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u00f3ng, k\u00e8m kh\u1ea3 n\u0103ng b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_dong_BHXH_bat_buoc_tinh_tren_co_so_nao\"><\/span><b>M\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u00ednh tr\u00ean c\u01a1 s\u1edf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 5 Lu\u1eadt BHXH 2024, m\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean c\u01a1 s\u1edf 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.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Cu\u1ed1i th\u00e1ng 10 lu\u00f4n l\u00e0 giai \u0111o\u1ea1n b\u1eadn r\u1ed9n c\u1ee7a k\u1ebf to\u00e1n doanh nghi\u1ec7p: v\u1eeba ch\u1ed1t l\u01b0\u01a1ng, v\u1eeba r\u00e0 so\u00e1t h\u1ed3 s\u01a1 lao \u0111\u1ed9ng, v\u1eeba ph\u1ea3i b\u1ea3o \u0111\u1ea3m ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n. M\u1ed9t c\u00e2u h\u1ecfi \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u1eb7t ra th\u1eddi \u0111i\u1ec3m n\u00e0y l\u00e0 th\u1eddi h\u1ea1n n\u1ed9p ti\u1ec1n BHXH [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10682,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10681","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\/10681","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=10681"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10681\/revisions"}],"predecessor-version":[{"id":10685,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10681\/revisions\/10685"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10682"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}