{"id":10686,"date":"2026-11-02T09:51:59","date_gmt":"2026-11-02T02:51:59","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10686"},"modified":"2026-11-02T09:52:24","modified_gmt":"2026-11-02T02:52:24","slug":"cong-van-9047-bhxh-qlt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/","title":{"rendered":"C\u00f4ng v\u0103n 9047\/BHXH-QLT h\u01b0\u1edbng d\u1eabn \u00e1p d\u1ee5ng BHXH cho cu\u1ed1i n\u0103m 2026 \u0111\u1ea7u n\u0103m 2027"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00e1ng 11 v\u00e0 th\u00e1ng 12 lu\u00f4n l\u00e0 giai \u0111o\u1ea1n k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ecbu nhi\u1ec1u \u00e1p l\u1ef1c nh\u1ea5t nh\u01b0 kh\u00f3a s\u1ed5, quy\u1ebft to\u00e1n, ch\u1ed1t l\u01b0\u01a1ng th\u01b0\u1edfng v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m. N\u0103m nay, C\u00f4ng v\u0103n 9047\/BHXH-QLT do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh th\u00e1ng 10\/2026 \u0111\u00e3 \u1ea5n \u0111\u1ecbnh r\u00f5 t\u1eebng m\u1ed1c chuy\u1ec3n n\u1ed9p ti\u1ec1n \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110-BNN \u0111\u1ec3 th\u1ebb BHYT c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng li\u00ean t\u1ee5c qua d\u1ecbp L\u1ec5, T\u1ebft v\u00e0 \u0111\u01b0\u1ee3c gia h\u1ea1n cho c\u1ea3 n\u0103m 2027.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 c\u1ea7n ch\u1eadm m\u1ed9t k\u1ef3, th\u1ebb BHYT n\u0103m 2027 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, v\u00e0 tr\u00e1ch nhi\u1ec7m thu\u1ed9c v\u1ec1 \u0111\u01a1n v\u1ecb. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u00f3m l\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng n\u1ed9i dung c\u1ee7a C\u00f4ng v\u0103n 9047\/BHXH-QLT y\u00eau c\u1ea7u t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, k\u00e8m danh m\u1ee5c vi\u1ec7c c\u1ea7n l\u00e0m cho k\u1ebf to\u00e1n.<\/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\/cong-van-9047-bhxh-qlt\/#Cong_van_9047BHXH-QLT_la_gi\" >C\u00f4ng v\u0103n 9047\/BHXH-QLT 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\/cong-van-9047-bhxh-qlt\/#Cong_van_9047BHXH-QLT_huong_dan_don_vi_su_dung_lao_dong_nhu_the_nao\" >C\u00f4ng v\u0103n 9047\/BHXH-QLT h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng nh\u01b0 th\u1ebf 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-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#Cac_moc_chuyen_nop_tien_theo_Cong_van_9047BHXH-QLT\" >C\u00e1c m\u1ed1c chuy\u1ec3n n\u1ed9p ti\u1ec1n theo C\u00f4ng v\u0103n 9047\/BHXH-QLT<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#Truong_hop_den_31122026_van_con_cham_dong\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn 31\/12\/2026 v\u1eabn c\u00f2n ch\u1eadm \u0111\u00f3ng<\/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\/cong-van-9047-bhxh-qlt\/#Yeu_cau_ra_soat_lao_dong_bien_dong\" >Y\u00eau c\u1ea7u r\u00e0 so\u00e1t lao \u0111\u1ed9ng bi\u1ebfn \u0111\u1ed9ng<\/a><\/li><\/ul><\/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\/cong-van-9047-bhxh-qlt\/#Cong_van_9047BHXH-QLT_quy_dinh_gi_voi_co_so_giao_duc_va_dao_tao\" >C\u00f4ng v\u0103n 9047\/BHXH-QLT quy \u0111\u1ecbnh g\u00ec v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o?<\/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\/cong-van-9047-bhxh-qlt\/#Cong_van_9047BHXH-QLT_voi_co_quan_quan_ly_nguoi_chi_tham_gia_BHYT_va_to_chuc_ho_tro_phat_trien_doi_tuong\" >C\u00f4ng v\u0103n 9047\/BHXH-QLT v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd ng\u01b0\u1eddi ch\u1ec9 tham gia BHYT v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n \u0111\u1ed1i t\u01b0\u1ee3ng<\/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\/cong-van-9047-bhxh-qlt\/#Trach_nhiem_khi_khong_thuc_hien_dung_Cong_van\" >Tr\u00e1ch nhi\u1ec7m khi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang C\u00f4ng v\u0103n<\/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\/cong-van-9047-bhxh-qlt\/#Ke_toan_can_lam_gi\" >K\u1ebf to\u00e1n c\u1ea7n l\u00e0m g\u00ec?<\/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\/cong-van-9047-bhxh-qlt\/#Dieu_chinh_thong_tin_tham_gia_BHXH_truoc_khi_chot_nam\" >\u0110i\u1ec1u ch\u1ec9nh th\u00f4ng tin tham gia BHXH tr\u01b0\u1edbc khi ch\u1ed1t n\u0103m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#Xac_dinh_dung_doi_tuong_dang_thu_viec\" >X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang th\u1eed vi\u1ec7c<\/a><\/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\/cong-van-9047-bhxh-qlt\/#Giai_phap_giup_doanh_nghiep_tuan_thu_Cong_van_9047BHXH-QLT_dung_han\" >Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 9047\/BHXH-QLT \u0111\u00fang h\u1ea1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#Cau_hoi_thuong_gap_ve_Cong_van_9047BHXH-QLT\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 9047\/BHXH-QLT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#Doanh_nghiep_da_lo_moc_31102026_thi_sao\" >Doanh nghi\u1ec7p \u0111\u00e3 l\u1ee1 m\u1ed1c 31\/10\/2026 th\u00ec sao?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#Moc_quan_trong_nhat_de_gia_han_the_BHYT_nam_2027_la_ngay_nao\" >M\u1ed1c quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 gia h\u1ea1n th\u1ebb BHYT n\u0103m 2027 l\u00e0 ng\u00e0y n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#Ho_so_604_va_ho_so_603_khac_nhau_the_nao_trong_Cong_van_9047BHXH-QLT\" >H\u1ed3 s\u01a1 604 v\u00e0 h\u1ed3 s\u01a1 603 kh\u00e1c nhau th\u1ebf n\u00e0o trong C\u00f4ng v\u0103n 9047\/BHXH-QLT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-van-9047-bhxh-qlt\/#Lao_dong_dang_nghi_thai_san_co_can_bao_cao_khong\" >Lao \u0111\u1ed9ng \u0111ang ngh\u1ec9 thai s\u1ea3n c\u00f3 c\u1ea7n b\u00e1o c\u00e1o kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9047BHXH-QLT_la_gi\"><\/span><b>C\u00f4ng v\u0103n 9047\/BHXH-QLT l\u00e0 g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/phap-luat\/ho-tro-phap-luat\/cong-van-9047bhxhqlt-chuyen-tien-dong-bhxh-bhyt-tphcm-cap-gia-tri-su-dung-the-bhyt-nam-2027-ra-sao-298253.html\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 9047\/BHXH-QLT<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 v\u0103n b\u1ea3n c\u1ee7a BHXH TP. H\u1ed3 Ch\u00ed Minh v\u1ec1 vi\u1ec7c n\u1ed9p h\u1ed3 s\u01a1, chuy\u1ec3n ti\u1ec1n \u0111\u00f3ng BHXH, BHYT v\u00e0 c\u1ea5p gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT n\u0103m 2027. M\u1ee5c \u0111\u00edch \u0111\u01b0\u1ee3c n\u00eau r\u00f5 nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT) v\u00e0 th\u1ebb BHYT c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng t\u1eeb ng\u00e0y 01\/11\/2026, BHXH Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh \u0111\u1ec1 ngh\u1ecb c\u00e1c \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng; C\u01a1 quan qu\u1ea3n l\u00fd ng\u01b0\u1eddi ch\u1ec9 tham gia BHYT; C\u01a1 s\u1edf gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o; T\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1 th\u1ef1c hi\u1ec7n nh\u01b0 sau.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft nhanh th\u00f4ng tin v\u1ec1 C\u00f4ng v\u0103n:<\/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>Information\u00a0<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Content<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Number<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9047\/BHXH-QLT<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Issuing authority<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i TP. H\u1ed3 Ch\u00ed Minh\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Th\u1eddi \u0111i\u1ec3m ban h\u00e0nh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">26\/10\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Validity<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">01\/11\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Abstract<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1, chuy\u1ec3n ti\u1ec1n \u0111\u00f3ng BHXH, BHYT, c\u1ea5p gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT n\u0103m 2027<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable objects<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng; C\u01a1 quan qu\u1ea3n l\u00fd ng\u01b0\u1eddi ch\u1ec9 tham gia BHYT; C\u01a1 s\u1edf gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o; T\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p, C\u00f4ng v\u0103n 9047\/BHXH-QLT th\u1ef1c ch\u1ea5t l\u00e0 l\u1ecbch \u0111\u00f3ng ti\u1ec1n b\u1eaft bu\u1ed9c ph\u1ea3i b\u00e1m theo trong ba th\u00e1ng cu\u1ed1i n\u0103m, b\u1edfi vi\u1ec7c gia h\u1ea1n th\u1ebb BHYT n\u0103m 2027 ph\u1ee5 thu\u1ed9c tr\u1ef1c ti\u1ebfp v\u00e0o vi\u1ec7c \u0111\u01a1n v\u1ecb c\u00f3 c\u00f2n n\u1ee3 \u0111\u00f3ng hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9047BHXH-QLT_huong_dan_don_vi_su_dung_lao_dong_nhu_the_nao\"><\/span><b>C\u00f4ng v\u0103n 9047\/BHXH-QLT h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10688\" aria-describedby=\"caption-attachment-10688\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10688\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-huong-dan-don-vi-su-dung-lao-dong-nhu-the-nao.jpg\" alt=\"C\u00f4ng v\u0103n 9047\/BHXH-QLT h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-huong-dan-don-vi-su-dung-lao-dong-nhu-the-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-huong-dan-don-vi-su-dung-lao-dong-nhu-the-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-huong-dan-don-vi-su-dung-lao-dong-nhu-the-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-huong-dan-don-vi-su-dung-lao-dong-nhu-the-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-huong-dan-don-vi-su-dung-lao-dong-nhu-the-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10688\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 9047\/BHXH-QLT h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng nh\u01b0 th\u1ebf n\u00e0o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t ch\u00fa \u00fd. Theo m\u1ee5c 1 C\u00f4ng v\u0103n 9047\/BHXH-QLT, \u0111\u01a1n v\u1ecb ph\u1ea3i n\u1ed9p \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n \u0111\u1ec3 th\u1ebb BHYT kh\u00f4ng b\u1ecb gi\u00e1n \u0111o\u1ea1n:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT li\u00ean t\u1ee5c trong c\u00e1c k\u1ef3 ngh\u1ec9 L\u1ec5, T\u1ebft cu\u1ed1i n\u0103m 2026 v\u00e0 \u0111\u1ea7u n\u0103m 2027, \u0111\u1ed3ng th\u1eddi gia h\u1ea1n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT cho c\u1ea3 n\u0103m 2027 (t\u1eeb ng\u00e0y 01\/01\/2027 \u0111\u1ebfn 31\/12\/2027), \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng chuy\u1ec3n n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110-BNN (bao g\u1ed3m s\u1ed1 ti\u1ec1n truy thu, ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng n\u1ebfu c\u00f3) \u0111\u00fang th\u1eddi h\u1ea1n.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_moc_chuyen_nop_tien_theo_Cong_van_9047BHXH-QLT\"><\/span><b>C\u00e1c m\u1ed1c chuy\u1ec3n n\u1ed9p ti\u1ec1n theo C\u00f4ng v\u0103n 9047\/BHXH-QLT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c m\u1ed1c chuy\u1ec3n n\u1ed9p ti\u1ec1n theo quy \u0111\u1ecbnh c\u1ee7a C\u00f4ng v\u0103n:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng chi ti\u1ebft c\u00e1c m\u1ed1c chuy\u1ec3n n\u1ed9p ti\u1ec1n theo C\u00f4ng v\u0103n 9047\/BHXH-QLT.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Duration\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ti\u1ec1n ph\u1ea3i chuy\u1ec3n n\u1ed9p \u0111\u1ea7y \u0111\u1ee7<\/b><\/td>\n<td style=\"text-align: center;\"><b>Purpose<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">31\/10\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ec1n \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110-BNN t\u00ednh \u0111\u1ebfn th\u00e1ng 10\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT trong th\u00e1ng 11\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25\/11\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ec1n \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110-BNN t\u00ednh \u0111\u1ebfn th\u00e1ng 11\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT trong th\u00e1ng 12\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25\/12\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ti\u1ec1n \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110-BNN t\u00ednh \u0111\u1ebfn th\u00e1ng 12\/2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u1ea3m b\u1ea3o gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT n\u0103m 2027<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed1c 31\/10\/2026 \u0111\u00e3 qua. \u0110\u01a1n v\u1ecb n\u00e0o ch\u01b0a n\u1ed9p \u0111\u1ee7 ti\u1ec1n \u0111\u1ebfn th\u00e1ng 10\/2026 c\u1ea7n chuy\u1ec3n ngay ph\u1ea7n c\u00f2n thi\u1ebfu, \u0111\u1ed3ng th\u1eddi chu\u1ea9n b\u1ecb d\u00f2ng ti\u1ec1n cho hai m\u1ed1c 25\/11\/2026 v\u00e0 25\/12\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Note:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p bao g\u1ed3m c\u1ea3 ti\u1ec1n truy thu v\u00e0 ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng (n\u1ebfu c\u00f3), kh\u00f4ng ch\u1ec9 s\u1ed1 ph\u00e1t sinh trong th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_den_31122026_van_con_cham_dong\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn 31\/12\/2026 v\u1eabn c\u00f2n ch\u1eadm \u0111\u00f3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 9047\/BHXH-QLT n\u00eau r\u00f5 h\u1eadu qu\u1ea3 v\u00e0 c\u00e1ch x\u1eed l\u00fd:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ebfn ng\u00e0y 31\/12\/2026, n\u1ebfu \u0111\u01a1n v\u1ecb c\u00f2n ch\u1eadm \u0111\u00f3ng th\u00ec ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT c\u1ee7a n\u0103m 2027. Sau khi chuy\u1ec3n n\u1ed9p ti\u1ec1n \u0111\u1ea7y \u0111\u1ee7, \u0111\u01a1n v\u1ecb l\u1eadp h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed 604 (ghi v\u00e0o M\u1eabu TK3-TS n\u1ed9i dung: \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT n\u0103m 2027) g\u1eedi \u0111\u1ebfn c\u01a1 quan BHXH \u0111\u1ec3 \u0111\u01b0\u1ee3c gia h\u1ea1n th\u1ebb BHYT n\u0103m 2027. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p kh\u1ea9n c\u1ea5p, \u0111\u01a1n v\u1ecb li\u00ean h\u1ec7 v\u1edbi c\u01a1 quan BHXH \u0111ang qu\u1ea3n l\u00fd (qua c\u00e1n b\u1ed9 chuy\u00ean qu\u1ea3n \u0111\u01a1n v\u1ecb) \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn, gi\u1ea3i quy\u1ebft k\u1ecbp th\u1eddi.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, n\u1ebfu \u0111\u1ec3 n\u1ee3 sang n\u0103m m\u1edbi, th\u1ebb BHYT n\u0103m 2027 s\u1ebd kh\u00f4ng t\u1ef1 \u0111\u1ed9ng \u0111\u01b0\u1ee3c gia h\u1ea1n. K\u1ebf to\u00e1n ph\u1ea3i n\u1ed9p \u0111\u1ee7 ti\u1ec1n tr\u01b0\u1edbc, sau \u0111\u00f3 m\u1edbi l\u1eadp h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed 604 k\u00e8m M\u1eabu TK3-TS \u0111\u1ec3 \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Yeu_cau_ra_soat_lao_dong_bien_dong\"><\/span><b>Y\u00eau c\u1ea7u r\u00e0 so\u00e1t lao \u0111\u1ed9ng bi\u1ebfn \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c n\u1ed9p ti\u1ec1n, C\u00f4ng v\u0103n 9047\/BHXH-QLT c\u00f2n y\u00eau c\u1ea7u:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ec1 ngh\u1ecb \u0111\u01a1n v\u1ecb r\u00e0 so\u00e1t danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111ang ngh\u1ec9 thai s\u1ea3n, ngh\u1ec9 kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng, ngh\u1ec9 \u1ed1m, \u2026 v\u00e0 b\u00e1o c\u00e1o h\u1ed3 s\u01a1 c\u1eadp nh\u1eadt t\u00ecnh h\u00ecnh lao \u0111\u1ed9ng ph\u00e1t sinh k\u1ecbp th\u1eddi h\u00e0ng th\u00e1ng \u0111\u1ec3 tr\u00f9ng kh\u1edbp s\u1ed1 l\u01b0\u1ee3ng th\u1ebb BHYT gia h\u1ea1n n\u0103m 2027 theo \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu danh s\u00e1ch lao \u0111\u1ed9ng tr\u00ean h\u1ec7 th\u1ed1ng BHXH kh\u00f4ng kh\u1edbp th\u1ef1c t\u1ebf, s\u1ed1 th\u1ebb gia h\u1ea1n n\u0103m 2027 s\u1ebd sai l\u1ec7ch, k\u00e9o theo vi\u1ec7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh nhi\u1ec1u l\u1ea7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9047BHXH-QLT_quy_dinh_gi_voi_co_so_giao_duc_va_dao_tao\"><\/span><b>C\u00f4ng v\u0103n 9047\/BHXH-QLT quy \u0111\u1ecbnh g\u00ec v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10689\" aria-describedby=\"caption-attachment-10689\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10689\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-quy-dinh-gi-voi-co-so-giao-duc-va-dao-tao.jpg\" alt=\"C\u00f4ng v\u0103n 9047\/BHXH-QLT quy \u0111\u1ecbnh g\u00ec v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-quy-dinh-gi-voi-co-so-giao-duc-va-dao-tao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-quy-dinh-gi-voi-co-so-giao-duc-va-dao-tao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-quy-dinh-gi-voi-co-so-giao-duc-va-dao-tao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-quy-dinh-gi-voi-co-so-giao-duc-va-dao-tao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cong-van-9047_BHXH-QLT-quy-dinh-gi-voi-co-so-giao-duc-va-dao-tao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10689\" class=\"wp-caption-text\">C\u00f4ng v\u0103n 9047\/BHXH-QLT quy \u0111\u1ecbnh g\u00ec v\u1edbi c\u01a1 s\u1edf gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi kh\u1ed1i tr\u01b0\u1eddng h\u1ecdc, tr\u1ecdng t\u00e2m l\u00e0 th\u1ebb BHYT h\u1ecdc sinh, sinh vi\u00ean (HSSV) n\u0103m h\u1ecdc 2026 &#8211; 2027. V\u1ec1 m\u1ee9c h\u1ed7 tr\u1ee3 \u0111\u00f3ng, m\u1ee5c 2 C\u00f4ng v\u0103n 9047\/BHXH-QLT n\u00eau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">H\u1ecdc sinh ph\u1ed5 th\u00f4ng; ng\u01b0\u1eddi h\u1ecdc ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c ph\u1ed5 th\u00f4ng, bao g\u1ed3m: h\u1ecdc vi\u00ean theo h\u1ecdc ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean c\u1ea5p trung h\u1ecdc c\u01a1 s\u1edf v\u00e0 h\u1ecdc vi\u00ean theo h\u1ecdc ch\u01b0\u01a1ng tr\u00ecnh gi\u00e1o d\u1ee5c th\u01b0\u1eddng xuy\u00ean c\u1ea5p trung h\u1ecdc ph\u1ed5 th\u00f4ng trong c\u01a1 s\u1edf gi\u00e1o d\u1ee5c c\u00f4ng l\u1eadp v\u00e0 ngo\u00e0i c\u00f4ng l\u1eadp tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh (g\u1ecdi chung l\u00e0 h\u1ecdc sinh) \u0111\u01b0\u1ee3c Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 100% m\u1ee9c \u0111\u00f3ng BHYT (50% ng\u00e2n s\u00e1ch Trung \u01b0\u01a1ng v\u00e0 50% ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng h\u1ed7 tr\u1ee3 th\u00eam theo Ngh\u1ecb quy\u1ebft c\u1ee7a H\u1ed9i \u0111\u1ed3ng nh\u00e2n d\u00e2n Th\u00e0nh ph\u1ed1).<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c m\u1ed1c th\u1eddi gian c\u01a1 s\u1edf gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o ph\u1ea3i th\u1ef1c hi\u1ec7n:<\/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>Object<\/b><\/td>\n<td style=\"text-align: center;\"><b>Vi\u1ec7c ph\u1ea3i l\u00e0m<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ea1n ch\u00f3t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb c\u1ea5p th\u1ebb BHYT HSSV n\u0103m h\u1ecdc 2026 &#8211; 2027 \u0111\u1ec3 th\u1ebb c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng t\u1eeb 01\/01\/2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 20\/12\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf c\u00f3 qu\u1ea3n l\u00fd sinh vi\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n ti\u1ec1n thu BHYT c\u1ee7a sinh vi\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 20\/12\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u01a1 s\u1edf c\u00f3 t\u1eeb 5.000 sinh vi\u00ean tr\u1edf l\u00ean, ch\u01b0a thu th\u1eadp \u0111\u1ee7 th\u00f4ng tin l\u1eadp h\u1ed3 s\u01a1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Chuy\u1ec3n ti\u1ec1n \u0111\u00f3ng BHYT sinh vi\u00ean n\u0103m h\u1ecdc 2026 &#8211; 2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc 25\/12\/2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00f9ng tr\u01b0\u1eddng h\u1ee3p tr\u00ean<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed 603 \u0111\u1ec3 th\u1ebb c\u00f3 gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng t\u1eeb 01\/01\/2027<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trong th\u00e1ng 01\/2027<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd<\/b><span style=\"font-weight: 400;\">: C\u01a1 ch\u1ebf linh ho\u1ea1t cho tr\u01b0\u1eddng c\u00f3 s\u1ed1 l\u01b0\u1ee3ng sinh vi\u00ean l\u1edbn \u0111\u01b0\u1ee3c n\u1ed9p h\u1ed3 s\u01a1 603 trong th\u00e1ng 01\/2027 nh\u01b0ng ti\u1ec1n v\u1eabn ph\u1ea3i chuy\u1ec3n tr\u01b0\u1edbc 25\/12\/2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_van_9047BHXH-QLT_voi_co_quan_quan_ly_nguoi_chi_tham_gia_BHYT_va_to_chuc_ho_tro_phat_trien_doi_tuong\"><\/span><b>C\u00f4ng v\u0103n 9047\/BHXH-QLT v\u1edbi c\u01a1 quan qu\u1ea3n l\u00fd ng\u01b0\u1eddi ch\u1ec9 tham gia BHYT v\u00e0 t\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n \u0111\u1ed1i t\u01b0\u1ee3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y c\u00f3 chung m\u1ed9t h\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y 28\/12\/2026. M\u1ee5c 3 C\u00f4ng v\u0103n 9047\/BHXH-QLT quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ho\u00e0n th\u00e0nh vi\u1ec7c \u0111\u1ed1i chi\u1ebfu v\u00e0 thanh to\u00e1n ti\u1ec1n mua th\u1ebb BHYT n\u0103m 2026 ch\u1eadm nh\u1ea5t ng\u00e0y 28\/12\/2026.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t ng\u00e0y 28\/12\/2026, n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed 603 g\u1eedi c\u01a1 quan BHXH \u0111\u1ec3 c\u1ea5p gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT t\u1eeb ng\u00e0y 01\/01\/2027 cho ng\u01b0\u1eddi tham gia k\u1ecbp th\u1eddi.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai vi\u1ec7c ph\u1ea3i ho\u00e0n t\u1ea5t c\u00f9ng m\u1ed1c: \u0110\u1ed1i chi\u1ebfu, thanh to\u00e1n ti\u1ec1n mua th\u1ebb n\u0103m 2026 v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed 603 cho n\u0103m 2027.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trach_nhiem_khi_khong_thuc_hien_dung_Cong_van\"><\/span><b>Tr\u00e1ch nhi\u1ec7m khi kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang C\u00f4ng v\u0103n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n kh\u00f4ng ch\u1ec9 h\u01b0\u1edbng d\u1eabn m\u00e0 c\u00f2n x\u00e1c \u0111\u1ecbnh r\u00f5 ai ch\u1ecbu tr\u00e1ch nhi\u1ec7m:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Y\u00eau c\u1ea7u c\u00e1c \u0111\u01a1n v\u1ecb, t\u1ed5 ch\u1ee9c n\u1ed9p h\u1ed3 s\u01a1 v\u00e0 chuy\u1ec3n n\u1ed9p ti\u1ec1n \u0111\u00fang, \u0111\u1ee7 theo h\u01b0\u1edbng d\u1eabn tr\u00ean. Tr\u01b0\u1eddng h\u1ee3p ch\u1eadm tr\u1ec5, th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n l\u00e0m \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn quy\u1ec1n l\u1ee3i v\u1ec1 BHYT c\u1ee7a ng\u01b0\u1eddi tham gia th\u00ec \u0110\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, C\u01a1 quan qu\u1ea3n l\u00fd ng\u01b0\u1eddi ch\u1ec9 tham gia BHYT, C\u01a1 s\u1edf gi\u00e1o d\u1ee5c v\u00e0 \u0111\u00e0o t\u1ea1o, T\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n \u0111\u1ed1i t\u01b0\u1ee3ng ho\u00e0n to\u00e0n ch\u1ecbu tr\u00e1ch nhi\u1ec7m. Trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n n\u1ebfu c\u00f3 v\u01b0\u1edbng m\u1eafc, k\u1ecbp th\u1eddi ph\u1ea3n h\u1ed3i v\u1ec1 c\u01a1 quan BHXH \u0111\u1ec3 xem x\u00e9t, gi\u1ea3i quy\u1ebft.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i kh\u00e1m b\u1ec7nh \u0111\u1ea7u n\u0103m 2027 m\u00e0 th\u1ebb ch\u01b0a \u0111\u01b0\u1ee3c gia h\u1ea1n do doanh nghi\u1ec7p ch\u1eadm \u0111\u00f3ng, doanh nghi\u1ec7p l\u00e0 b\u00ean ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ed1i v\u1edbi quy\u1ec1n l\u1ee3i BHYT b\u1ecb \u1ea3nh h\u01b0\u1edfng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_can_lam_gi\"><\/span><b>K\u1ebf to\u00e1n c\u1ea7n l\u00e0m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb n\u1ed9i dung v\u0103n b\u1ea3n, k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ea1i TP. H\u1ed3 Ch\u00ed Minh n\u00ean th\u1ef1c hi\u1ec7n s\u00e1u vi\u1ec7c sau trong th\u00e1ng 11 v\u00e0 th\u00e1ng 12\/2026:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 ph\u1ea3i n\u1ed9p v\u1edbi s\u1ed1 \u0111\u00e3 n\u1ed9p \u0111\u1ebfn th\u00e1ng 10\/2026: <span style=\"font-weight: 400;\">C\u00f2n thi\u1ebfu th\u00ec chuy\u1ec3n ngay, t\u00ednh c\u1ea3 ti\u1ec1n truy thu v\u00e0 ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">L\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n<span style=\"font-weight: 400;\"> cho hai m\u1ed1c 25\/11\/2026 v\u00e0 25\/12\/2026, tr\u00e1nh tr\u00f9ng th\u1eddi \u0111i\u1ec3m chi l\u01b0\u01a1ng th\u00e1ng 13, th\u01b0\u1edfng T\u1ebft.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">R\u00e0 so\u00e1t lao \u0111\u1ed9ng \u0111ang ngh\u1ec9 thai s\u1ea3n, ngh\u1ec9 kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng, ngh\u1ec9 \u1ed1m<span style=\"font-weight: 400;\"> v\u00e0 b\u00e1o c\u00e1o bi\u1ebfn \u0111\u1ed9ng h\u00e0ng th\u00e1ng \u0111\u1ec3 s\u1ed1 th\u1ebb gia h\u1ea1n n\u0103m 2027 tr\u00f9ng kh\u1edbp.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Ch\u1ed1t c\u00e1c thay \u0111\u1ed5i ti\u1ec1n l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng<span style=\"font-weight: 400;\"> ph\u00e1t sinh cu\u1ed1i n\u0103m v\u00e0 k\u00ea khai \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Ph\u00e2n lo\u1ea1i \u0111\u00fang lao \u0111\u1ed9ng th\u1eed vi\u1ec7c<span style=\"font-weight: 400;\"> \u0111\u1ec3 kh\u00f4ng k\u00ea khai th\u1eeba ho\u1eb7c thi\u1ebfu \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Ki\u1ec3m tra tr\u1ea1ng th\u00e1i th\u1ebb BHYT sau 31\/12\/2026<span style=\"font-weight: 400;\">: N\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c gia h\u1ea1n, n\u1ed9p \u0111\u1ee7 ti\u1ec1n r\u1ed3i l\u1eadp h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed 604 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a C\u00f4ng v\u0103n 9047\/BHXH-QLT.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_chinh_thong_tin_tham_gia_BHXH_truoc_khi_chot_nam\"><\/span>\u0110i\u1ec1u ch\u1ec9nh th\u00f4ng tin tha<b>m gia BHXH tr\u01b0\u1edbc khi ch\u1ed1t n\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u00e1i k\u00fd h\u1ee3p \u0111\u1ed3ng hay t\u0103ng l\u01b0\u01a1ng cu\u1ed1i n\u0103m, doanh nghi\u1ec7p ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin theo kho\u1ea3n 1 \u0110i\u1ec1u 29 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Khi th\u00f4ng tin \u0111\u0103ng k\u00fd k\u00ea khai tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i thay \u0111\u1ed5i th\u00ec ng\u01b0\u1eddi \u0111\u0103ng k\u00fd k\u00ea khai theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 28 c\u1ee7a Lu\u1eadt n\u00e0y n\u1ed9p t\u1edd khai \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin k\u00e8m theo b\u1ea3n sao gi\u1ea5y t\u1edd c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 g\u1ed3m T\u1edd khai M\u1eabu TK3-TS v\u00e0 Danh s\u00e1ch M\u1eabu D02-LT theo \u0110i\u1ec1u 4 Quy tr\u00ecnh thu ban h\u00e0nh k\u00e8m Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH n\u0103m 2026. Chi ti\u1ebft t\u1eebng b\u01b0\u1edbc, b\u1ea1n tham kh\u1ea3o 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;\"> khi t\u00e1i k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Xac_dinh_dung_doi_tuong_dang_thu_viec\"><\/span><b>X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng \u0111ang th\u1eed vi\u1ec7c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cu\u1ed1i n\u0103m th\u01b0\u1eddng c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng m\u1edbi tuy\u1ec3n. Theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">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><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, n\u1ebfu th\u1eed vi\u1ec7c \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec ph\u1ea3i x\u00e9t ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m theo lo\u1ea1i h\u1ee3p \u0111\u1ed3ng. \u0110\u1ec3 kh\u00f4ng nh\u1ea7m l\u1eabn, xem th\u00eam ph\u00e2n t\u00edch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/hop-dong-thu-viec-co-can-tra-them-21-5-muc-dong-bhxh\/\"> h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c c\u00f3 c\u1ea7n tr\u1ea3 th\u00eam 21,5% m\u1ee9c \u0111\u00f3ng BHXH<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> cho ng\u01b0\u1eddi lao \u0111\u1ed9ng hay kh\u00f4ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_giup_doanh_nghiep_tuan_thu_Cong_van_9047BHXH-QLT_dung_han\"><\/span><b>Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 C\u00f4ng v\u0103n 9047\/BHXH-QLT \u0111\u00fang h\u1ea1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba m\u1ed1c n\u1ed9p ti\u1ec1n trong hai th\u00e1ng, c\u1ed9ng v\u1edbi quy\u1ebft to\u00e1n, ch\u1ed1t l\u01b0\u01a1ng th\u01b0\u1edfng v\u00e0 r\u00e0 so\u00e1t lao \u0111\u1ed9ng, d\u1ec5 khi\u1ebfn b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n m\u1ecfng ng\u01b0\u1eddi b\u1ecb qu\u00e1 t\u1ea3i. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc ba h\u01b0\u1edbng sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u01b0a c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch: Tham kh\u1ea3o<\/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;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c theo d\u00f5i h\u1ea1n n\u1ed9p BHXH, k\u00ea khai bi\u1ebfn \u0111\u1ed9ng v\u00e0 b\u00e1o c\u00e1o thu\u1ebf trong c\u00f9ng m\u1ed9t \u0111\u1ea7u m\u1ed1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 k\u1ebf to\u00e1n n\u1ed9i b\u1ed9 nh\u01b0ng c\u1ea7n th\u00eam ng\u01b0\u1eddi d\u1ecbp cao \u0111i\u1ec3m:<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-dich-vu\/\"> Hire an accounting service.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> x\u1eed l\u00fd ri\u00eang ph\u1ea7n h\u1ed3 s\u01a1 BHXH, BHYT cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u01b0\u1edbng m\u1eafc v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia, truy thu ho\u1eb7c h\u1ed3 s\u01a1 604: C\u00e2n nh\u1eafc 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;\"> t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean tr\u00e1ch, c\u00f3 kinh nghi\u1ec7m nh\u01b0 MAN &#8211; Master Accountant Network \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t v\u00e0 h\u01b0\u1edbng d\u1eabn.<\/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;\">C\u00f4ng v\u0103n 9047\/BHXH-QLT kh\u00f4ng ban h\u00e0nh ngh\u0129a v\u1ee5 m\u1edbi nh\u01b0ng \u0111\u1eb7t ra c\u00e1c m\u1ed1c c\u1ee5 th\u1ec3 g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi quy\u1ec1n l\u1ee3i BHYT n\u0103m 2027 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng. H\u00e3y \u0111\u00e1nh d\u1ea5u ngay 25\/11\/2026 v\u00e0 25\/12\/2026 tr\u00ean l\u1ecbch c\u00f4ng vi\u1ec7c, r\u00e0 so\u00e1t d\u1eef li\u1ec7u lao \u0111\u1ed9ng v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 n\u1ed9p ngay t\u1eeb tu\u1ea7n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd tham chi\u1ebfu:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n s\u1ed1 9047\/BHXH-QLT c\u1ee7a BHXH TP. H\u1ed3 Ch\u00ed Minh;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=211199\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Social Insurance Law 2024<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Labor Code 2019<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH n\u0103m 2026.<\/span><\/li>\n<\/ul>\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;\"> 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_Cong_van_9047BHXH-QLT\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 C\u00f4ng v\u0103n 9047\/BHXH-QLT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_da_lo_moc_31102026_thi_sao\"><\/span><b>Doanh nghi\u1ec7p \u0111\u00e3 l\u1ee1 m\u1ed1c 31\/10\/2026 th\u00ec sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chuy\u1ec3n ngay s\u1ed1 c\u00f2n thi\u1ebfu (g\u1ed3m truy thu, l\u00e3i ch\u1eadm \u0111\u00f3ng n\u1ebfu c\u00f3). Tr\u01b0\u1eddng h\u1ee3p kh\u1ea9n c\u1ea5p, li\u00ean h\u1ec7 c\u00e1n b\u1ed9 chuy\u00ean qu\u1ea3n \u0111\u01a1n v\u1ecb t\u1ea1i c\u01a1 quan BHXH \u0111ang qu\u1ea3n l\u00fd \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Moc_quan_trong_nhat_de_gia_han_the_BHYT_nam_2027_la_ngay_nao\"><\/span><b>M\u1ed1c quan tr\u1ecdng nh\u1ea5t \u0111\u1ec3 gia h\u1ea1n th\u1ebb BHYT n\u0103m 2027 l\u00e0 ng\u00e0y n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 25\/12\/2026: chuy\u1ec3n n\u1ed9p \u0111\u1ea7y \u0111\u1ee7 ti\u1ec1n \u0111\u00f3ng t\u00ednh \u0111\u1ebfn th\u00e1ng 12\/2026. \u0110\u1ebfn 31\/12\/2026 c\u00f2n ch\u1eadm \u0111\u00f3ng th\u00ec ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb n\u0103m 2027.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_604_va_ho_so_603_khac_nhau_the_nao_trong_Cong_van_9047BHXH-QLT\"><\/span><b>H\u1ed3 s\u01a1 604 v\u00e0 h\u1ed3 s\u01a1 603 kh\u00e1c nhau th\u1ebf n\u00e0o trong C\u00f4ng v\u0103n 9047\/BHXH-QLT?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed 604 (k\u00e8m M\u1eabu TK3-TS) d\u00e0nh cho \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ec1 ngh\u1ecb c\u1ea5p gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng th\u1ebb BHYT n\u0103m 2027 sau khi \u0111\u00e3 n\u1ed9p \u0111\u1ee7 ti\u1ec1n. H\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed 603 \u0111\u01b0\u1ee3c n\u00eau cho c\u01a1 s\u1edf gi\u00e1o d\u1ee5c (sinh vi\u00ean) v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd ng\u01b0\u1eddi ch\u1ec9 tham gia BHYT, t\u1ed5 ch\u1ee9c h\u1ed7 tr\u1ee3 ph\u00e1t tri\u1ec3n \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lao_dong_dang_nghi_thai_san_co_can_bao_cao_khong\"><\/span><b>Lao \u0111\u1ed9ng \u0111ang ngh\u1ec9 thai s\u1ea3n c\u00f3 c\u1ea7n b\u00e1o c\u00e1o kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb r\u00e0 so\u00e1t lao \u0111\u1ed9ng ngh\u1ec9 thai s\u1ea3n, ngh\u1ec9 kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng, ngh\u1ec9 \u1ed1m\u2026 v\u00e0 b\u00e1o c\u00e1o bi\u1ebfn \u0111\u1ed9ng h\u00e0ng th\u00e1ng \u0111\u1ec3 s\u1ed1 th\u1ebb gia h\u1ea1n tr\u00f9ng kh\u1edbp.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u00e1ng 11 v\u00e0 th\u00e1ng 12 lu\u00f4n l\u00e0 giai \u0111o\u1ea1n k\u1ebf to\u00e1n doanh nghi\u1ec7p ch\u1ecbu nhi\u1ec1u \u00e1p l\u1ef1c nh\u1ea5t nh\u01b0 kh\u00f3a s\u1ed5, quy\u1ebft to\u00e1n, ch\u1ed1t l\u01b0\u01a1ng th\u01b0\u1edfng v\u00e0 \u0111\u1eb7c bi\u1ec7t l\u00e0 nghi\u1ec7p v\u1ee5 b\u1ea3o hi\u1ec3m. N\u0103m nay, C\u00f4ng v\u0103n 9047\/BHXH-QLT do B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh ban h\u00e0nh th\u00e1ng 10\/2026 \u0111\u00e3 \u1ea5n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10687,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10686","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\/10686","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=10686"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10686\/revisions"}],"predecessor-version":[{"id":10690,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/10686\/revisions\/10690"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/10687"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=10686"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=10686"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=10686"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}