{"id":9082,"date":"2026-06-30T15:29:03","date_gmt":"2026-06-30T08:29:03","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9082"},"modified":"2026-06-30T15:36:26","modified_gmt":"2026-06-30T08:36:26","slug":"bao-cao-tai-nan-lao-dong-va-y-te-lao-dong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/","title":{"rendered":"Workplace Accident and Occupational Health Reports must be submitted before July 5, 2026."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Workplace Accident and Occupational Health Reports are two mandatory periodic reports that most businesses in Vietnam easily overlook, especially during the period when administrative units operate under a two-tiered model. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Luat-an-toan-ve-sinh-lao-dong-2015-281961.aspx\" target=\"_blank\" rel=\"noopener\">Article 36 of the Law on Occupational Safety and Health 2015<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> According to the implementing guidelines, employers are obligated to compile occupational accident data for the first six months of the year and submit it to the state management agency on time. Specifically in Ho Chi Minh City, the Department of Internal Affairs has just issued a document providing detailed guidance on submitting the report for the first six months of 2026, with the deadline for submission being before July 5, 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Many business owners and in-house accountants often confuse Workplace Accident Reports and Occupational Health Reports, leading to incomplete or incorrect submissions. From this perspective... <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">This is one of the most common compliance errors among small and medium-sized enterprises (SMEs), as these two reports, although related to occupational safety, have different legal bases, forms, and receiving agencies. This article systematizes all current regulations, helping businesses correctly identify the applicable entities, deadlines, and procedures for submitting reports.<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Tom_tat_trong_tam_ve_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong\" >Summary of key points in the Workplace Accident and Occupational Health Report<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong_la_gi_theo_quy_dinh_phap_luat_hien_hanh\" >What is a Workplace Accident and Occupational Health Report according to current legal regulations?<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Doanh_nghiep_nao_bat_buoc_phai_nop_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong\" >Which businesses are required to submit Workplace Accident and Occupational Health Reports?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Khi_nao_doanh_nghiep_phai_nop_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong_ky_6_thang_dau_nam\" >When do businesses have to submit the Workplace Accident and Occupational Health Report for the first six months of the year?<\/a><\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Tai_mau_Bao_cao_y_te_lao_dong_cua_co_so_lao_dong_moi_nhat_hien_nay\" >Download the latest Workplace Health Report template for new workplaces.<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Hinh_thuc_nop_Bao_cao_Tai_nan_lao_dong\" >Method for submitting Workplace Accident Reports<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Co_so_phap_ly_dieu_chinh_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong\" >Legal basis governing Occupational Accident and Occupational Health Reports<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Vai_tro_cua_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong_trong_quan_tri_doanh_nghiep\" >The Role of Workplace Accident and Occupational Health Reports in Business Management<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Bang_tong_hop_thoi_han_va_hinh_thuc_nop_Bao_cao\" >Summary of deadlines and methods for submitting reports.<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Rui_ro_thuong_gap_khi_doanh_nghiep_thuc_hien_Bao_cao_Tai_nan_lao_dong\" >Common risks when businesses prepare Workplace Accident Reports<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Muc_phat_cham_nop_bao_cao_y_te_lao_dong_6_thang_dau_nam_2026\" >Penalties for late submission of occupational health reports for the first six months of 2026.<\/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\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#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-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/bao-cao-tai-nan-lao-dong-va-y-te-lao-dong\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tom_tat_trong_tam_ve_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong\"><\/span><b>Summary of key points in the Workplace Accident and Occupational Health Report<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Occupational Accident and Occupational Health Reports are two types of periodic reports on the occupational safety and health situation that employers must submit to state management agencies according to the provisions of the 2015 Law on Occupational Safety and Health. These reports are used by state agencies to statistically assess the situation of occupational accidents and the health of workers in the area. The applicable subjects are all businesses, units, organizations, and individuals employing workers with their main offices located within the managed area. In Ho Chi Minh City, the report for the first six months of 2026 (data from January 1, 2026 to June 30, 2026) must be submitted between June 22, 2026 and July 5, 2026.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong_la_gi_theo_quy_dinh_phap_luat_hien_hanh\"><\/span><b>What is a Workplace Accident and Occupational Health Report according to current legal regulations?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9083\" aria-describedby=\"caption-attachment-9083\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9083\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong.jpg\" alt=\"B\u00e1o c\u00e1o tai n\u1ea1n lao \u0111\u1ed9ng v\u00e0 B\u00e1o c\u00e1o y t\u1ebf lao \u0111\u1ed9ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9083\" class=\"wp-caption-text\">Workplace Accident and Occupational Health Report<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Clause 1, Article 36 of the 2015 Law on Occupational Safety and Health and Clause 1, Article 24 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-39-2016-ND-CP-huong-dan-Luat-an-toan-ve-sinh-lao-dong-299834.aspx\" target=\"_blank\" rel=\"noopener\">Decree No. 39\/2016\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Government Decree dated May 15, 2016:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Employers must compile a summary of occupational accidents occurring within their units and submit it periodically to the state labor management agency. The report must be prepared according to the m\u1eabu b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p t\u00ecnh tr\u1ea1ng tai c\u00f4ng t\u00e1c t\u1ea1i c\u01a1 s\u1edf (Comprehensive Report on Occupational Accidents at the Establishment Level) in Appendix XII issued with Decree 39\/2016\/N\u0110-CP.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An occupational health report is a separate type of report relating to healthcare, periodic health check-ups, and occupational diseases of employees, prepared and submitted by the employer to the health authority according to the management hierarchy.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These two reports are independent in terms of format but fall under the same group of occupational safety and health compliance obligations that businesses need to fulfill concurrently during the first six months of the year.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_nao_bat_buoc_phai_nop_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong\"><\/span><b>Which businesses are required to submit Workplace Accident and Occupational Health Reports?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9084\" aria-describedby=\"caption-attachment-9084\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9084\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-bat-buoc-phai-nop-bao-cao-tai-nan-lao-dong-va-bao-cao-y-te-lao-dong.jpg\" alt=\"Doanh nghi\u1ec7p n\u00e0o b\u1eaft bu\u1ed9c ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o tai n\u1ea1n lao \u0111\u1ed9ng v\u00e0 b\u00e1o c\u00e1o y t\u1ebf lao \u0111\u1ed9ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-bat-buoc-phai-nop-bao-cao-tai-nan-lao-dong-va-bao-cao-y-te-lao-dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-bat-buoc-phai-nop-bao-cao-tai-nan-lao-dong-va-bao-cao-y-te-lao-dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-bat-buoc-phai-nop-bao-cao-tai-nan-lao-dong-va-bao-cao-y-te-lao-dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-bat-buoc-phai-nop-bao-cao-tai-nan-lao-dong-va-bao-cao-y-te-lao-dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-nao-bat-buoc-phai-nop-bao-cao-tai-nan-lao-dong-va-bao-cao-y-te-lao-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9084\" class=\"wp-caption-text\">Which businesses are required to submit Workplace Accident and Occupational Health Reports?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entities required to report on occupational accidents in areas with labor relations are businesses, units, organizations, and individuals employing workers, regardless of size or type. According to the guidance document from the Ho Chi Minh City Department of Internal Affairs, the scope of application includes city departments, boards, and agencies; management boards of export processing zones, industrial parks, high-tech zones, and high-tech agricultural zones; corporations and companies under the central and city governments; and all businesses and units with headquarters located in Ho Chi Minh City.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on Clause 2, Article 36 of the Law on Occupational Safety and Health, Clause 2, Article 24 of Decree 39\/2016\/ND-CP, and Article 44 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bo-may-hanh-chinh\/Nghi-dinh-129-2025-ND-CP-phan-dinh-tham-quyen-chinh-quyen-02-cap-linh-vuc-quan-ly-cua-Bo-Noi-vu-660603.aspx\" target=\"_blank\" rel=\"noopener\">Decree No. 129\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Government Decree dated June 11, 2025:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">For work-related accidents occurring in areas without formal employment relationships, i.e., where workers are employed without labor contracts, the unit responsible for compiling and reporting the information is the People&#039;s Committee of the ward, commune, or special administrative region of Con Dao.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_phai_nop_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong_ky_6_thang_dau_nam\"><\/span><b>When do businesses have to submit the Workplace Accident and Occupational Health Report for the first six months of the year?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9085\" aria-describedby=\"caption-attachment-9085\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9085\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-nop-bao-cao-tai-nan-lao-dong-va-y-te-lao-dong-truoc-05_7_2026.jpg\" alt=\"Th\u1eddi gian n\u1ed9p b\u00e1o c\u00e1o tai n\u1ea1n lao \u0111\u1ed9ng v\u00e0 y t\u1ebf lao \u0111\u1ed9ng tr\u01b0\u1edbc 05\/7\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-nop-bao-cao-tai-nan-lao-dong-va-y-te-lao-dong-truoc-05_7_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-nop-bao-cao-tai-nan-lao-dong-va-y-te-lao-dong-truoc-05_7_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-nop-bao-cao-tai-nan-lao-dong-va-y-te-lao-dong-truoc-05_7_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-nop-bao-cao-tai-nan-lao-dong-va-y-te-lao-dong-truoc-05_7_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Thoi-gian-nop-bao-cao-tai-nan-lao-dong-va-y-te-lao-dong-truoc-05_7_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9085\" class=\"wp-caption-text\">The deadline for submitting Workplace Accident and Occupational Health Reports is July 5, 2026.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the most important section for businesses to pay attention to, as it directly relates to the risk of administrative penalties if they are late in submitting the data. The data for the first six months of 2026 is calculated from January 1, 2026 to June 30, 2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For reports on occupational accidents in areas with labor relations, the Ho Chi Minh City Department of Internal Affairs will receive reports from June 22, 2026 to before July 5, 2026. For reports on occupational accidents and technical incidents causing serious occupational safety and health hazards in areas without labor relations, prepared by the People&#039;s Committees of wards, communes, and special zones, the deadline for receiving reports is also before July 5, 2026.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_mau_Bao_cao_y_te_lao_dong_cua_co_so_lao_dong_moi_nhat_hien_nay\"><\/span><b>Download the latest Workplace Health Report template for new workplaces.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The current occupational health report of a workplace is prepared according to the form prescribed in Appendix 8 issued with Circular 19\/2016\/TT-BYT as follows:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/drive.google.com\/file\/d\/13YcsuZuopjxJ_TxoeLk22qmJ8LoOfsAr\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\">Download the Occupational Health Report template.<\/a><\/span><\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hinh_thuc_nop_Bao_cao_Tai_nan_lao_dong\"><\/span><b>Method for submitting Workplace Accident Reports<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A document from the Ho Chi Minh City Department of Internal Affairs stipulates two parallel reporting methods for businesses to choose from:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The first method is to log in to the Software for managing information and creating a database of occupational accidents in Ho Chi Minh City at the following address: <\/span><a href=\"https:\/\/atld-sldtbxh.tphcm.gov.vn\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">https:\/\/atld-sldtbxh.tphcm.gov.vn\/<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The second method, applicable to cases not submitted via the software, is to send the report directly or by mail to one of the three receiving locations of the Ho Chi Minh City Department of Internal Affairs.<\/span><\/li>\n<\/ul>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary table of reception locations of the Ho Chi Minh City Department of Internal Affairs.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Reception location<\/b><\/td>\n<td style=\"text-align: center;\"><b>Address\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Main ledger<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">No. 159 Pasteur Street, Xuan Hoa Ward, Ho Chi Minh City.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Headquarters 2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Binh Duong Administrative Center building, Le Loi Street, Binh Duong Ward, Ho Chi Minh City.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Headquarters 3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ba Ria - Vung Tau Administrative Center Building, No. 1 Pham Van Dong Street, Ba Ria Ward, Ho Chi Minh City.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically for the People&#039;s Committees of wards, communes, and the Con Dao Special Zone, when compiling reports on occupational accidents in areas without employment relationships, the submission method is through the Department of Interior&#039;s document and work file management software.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The report must clearly state the registered address of the employer&#039;s office according to the two-level administrative unit (commune, ward, or special administrative region under Ho Chi Minh City as per Resolution No. 1685\/NQ-UBTVQH15 dated June 16, 2025, of the Standing Committee of the National Assembly), along with the name of the person submitting the report, contact phone number, and email address.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong\"><\/span><b>Legal basis governing Occupational Accident and Occupational Health Reports<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9086\" aria-describedby=\"caption-attachment-9086\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9086\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-dieu-chinh-Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd \u0111i\u1ec1u ch\u1ec9nh B\u00e1o c\u00e1o tai n\u1ea1n lao \u0111\u1ed9ng v\u00e0 B\u00e1o c\u00e1o y t\u1ebf lao \u0111\u1ed9ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-dieu-chinh-Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-dieu-chinh-Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-dieu-chinh-Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-dieu-chinh-Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Co-so-phap-ly-dieu-chinh-Bao-cao-tai-nan-lao-dong-va-Bao-cao-y-te-lao-dong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9086\" class=\"wp-caption-text\">Legal basis governing Occupational Accident and Occupational Health Reports<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compiling legal references helps businesses quickly find information when needed for comparison or explanation to regulatory agencies. The table below lists all legal documents that form the basis for preparing the Occupational Accident and Occupational Health Report.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary of the legal basis for reporting occupational accidents and occupational health.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 31.1111%;\"><b>Document<\/b><\/td>\n<td style=\"text-align: center; width: 12.0202%;\"><b>Date of issuance<\/b><\/td>\n<td style=\"text-align: center; width: 56.0606%;\"><b>Main content<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 31.1111%;\"><span style=\"font-weight: 400;\">Law on Occupational Safety and Health 2015\u00a0<\/span><\/td>\n<td style=\"text-align: center; width: 12.0202%;\"><span style=\"font-weight: 400;\">25\/6\/2015<\/span><\/td>\n<td style=\"text-align: center; width: 56.0606%;\"><span style=\"font-weight: 400;\">Article 36 stipulates the obligation to report occupational accidents, and Article 81 regulates the statistics and reporting of occupational accidents and diseases.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 31.1111%;\"><span style=\"font-weight: 400;\">Resolution No. 190\/2025\/QH15 of the National Assembly<\/span><\/td>\n<td style=\"text-align: center; width: 12.0202%;\"><span style=\"font-weight: 400;\">19\/02\/2025<\/span><\/td>\n<td style=\"text-align: center; width: 56.0606%;\"><span style=\"font-weight: 400;\">Regulations on handling certain issues related to the organization and restructuring of the State apparatus.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 31.1111%;\"><span style=\"font-weight: 400;\">Decree No. 39\/2016\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 12.0202%;\"><span style=\"font-weight: 400;\">15\/5\/2016<\/span><\/td>\n<td style=\"text-align: center; width: 56.0606%;\"><span style=\"font-weight: 400;\">This regulation details certain provisions of the Law on Occupational Safety and Health; Article 24 and Appendix XII, Appendix XVI specify the reporting format.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 31.1111%;\"><span style=\"font-weight: 400;\">Decree No. 129\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center; width: 12.0202%;\"><span style=\"font-weight: 400;\">11\/6\/2025<\/span><\/td>\n<td style=\"text-align: center; width: 56.0606%;\"><span style=\"font-weight: 400;\">Regulations defining the authority of local governments at two levels in the field of state management issued by the Ministry of Interior; Article 44 stipulates the responsibilities of the People&#039;s Committees of wards, communes, and special zones.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 31.1111%;\"><span style=\"font-weight: 400;\">Circular No. 13\/2020\/TT-BLDTBXH of the Ministry of Labour, Invalids and Social Affairs<\/span><\/td>\n<td style=\"text-align: center; width: 12.0202%;\"><span style=\"font-weight: 400;\">27\/11\/2020<\/span><\/td>\n<td style=\"text-align: center; width: 56.0606%;\"><span style=\"font-weight: 400;\">Guidelines for collecting, storing, compiling, providing, publishing, and evaluating information on occupational accidents and technical incidents causing serious occupational safety and health hazards.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 31.1111%;\"><span style=\"font-weight: 400;\">Resolution No. 1685\/NQ-UBTVQH15 of the Standing Committee of the National Assembly<\/span><\/td>\n<td style=\"text-align: center; width: 12.0202%;\"><span style=\"font-weight: 400;\">16\/6\/2025<\/span><\/td>\n<td style=\"text-align: center; width: 56.0606%;\"><span style=\"font-weight: 400;\">Regarding the reorganization of administrative units in Ho Chi Minh City.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_cua_Bao_cao_Tai_nan_lao_dong_va_Y_te_lao_dong_trong_quan_tri_doanh_nghiep\"><\/span><b>The Role of Workplace Accident and Occupational Health Reports in Business Management<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Reporting on occupational accidents and health issues is not merely an administrative procedure, but also provides input data for state management agencies to assess the level of occupational safety by industry, thereby developing risk prevention policies. For businesses, maintaining complete and timely reporting records is also an important basis for settling occupational accident insurance claims for employees, as well as for labor inspection agencies conducting periodic or unscheduled inspections.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Experts at MAN, with 30 years of experience, note that many businesses focus only on tax and financial reporting, neglecting labor reporting, leading to the risk of administrative penalties even if no workplace accidents occur during the period. According to regulations, even if no workplace accidents occur, businesses must still submit a report stating &quot;no workplace accidents&quot; so that the management agency has a basis for comprehensive statistics across the entire area.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_tong_hop_thoi_han_va_hinh_thuc_nop_Bao_cao\"><\/span><b>Summary of deadlines and methods for submitting reports.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To facilitate quick reference and comparison for businesses, the table below summarizes the implementing unit, submission method, and application deadline for each type of Workplace Accident Report presented in the previous sections.\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary table of deadlines and methods for submitting reports.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Report Type\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Implementing unit<\/b><\/td>\n<td style=\"text-align: center;\"><b>Submission method<\/b><\/td>\n<td style=\"text-align: center;\"><b>Duration<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Workplace accidents in areas with employment relationships.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Businesses, units, and organizations that employ workers.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Online via website: <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/atld-sldtbxh.tphcm.gov.vn\/\" target=\"_blank\" rel=\"noopener\">https:\/\/atld-sldtbxh.tphcm.gov.vn\/<\/a><\/span><\/strong><\/p>\n<p><span style=\"font-weight: 400;\">Or submit it in person, by mail.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">From June 22, 2026 to before July 5, 2026<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Workplace accidents in areas without employment relationships.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">People&#039;s Committee of wards, communes, and the Con Dao Special Zone<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The Department of Internal Affairs&#039; software for managing documents and work files.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Before July 5, 2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>Note: <\/b><span style=\"font-weight: 400;\">Businesses should compare their business type with the table above to accurately determine the receiving unit and submission deadline, avoiding confusion between the procedures applicable to areas with and without labor relations.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_thuong_gap_khi_doanh_nghiep_thuc_hien_Bao_cao_Tai_nan_lao_dong\"><\/span><b>Common risks when businesses prepare Workplace Accident Reports<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on years of experience advising businesses, MAN has identified three most common risk groups when preparing Workplace Accident and Occupational Health Reports.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Firstly, businesses do not clearly distinguish between the six-monthly periodic report and the extraordinary report when a serious workplace accident occurs. According to regulations, workplace accidents resulting in death or serious injury to two or more people must be reported immediately after the incident, without waiting for the periodic reporting period.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secondly, many businesses are confused about the reporting address due to the change in the two-tiered administrative model, leading to sending reports to the wrong agency or failing to update their headquarters address according to the new ward or commune.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thirdly, businesses do not maintain complete internal records of workplace accidents. When inspectors request verification, they lack the evidence to prove that reports were submitted on time or that the content of the reports was submitted previously.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Solutions from MAN \u2013 Master Accountant Network:<\/b><span style=\"font-weight: 400;\"> Establish internal procedures to coordinate between the human resources, occupational safety, and accounting departments, ensuring that workplace accident data is updated in parallel with payroll and social insurance records to avoid discrepancies when cross-checked by relevant authorities.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_cham_nop_bao_cao_y_te_lao_dong_6_thang_dau_nam_2026\"><\/span><b>Penalties for late submission of occupational health reports for the first six months of 2026.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">According to Article 14 of Circular 19\/2016\/TT-BYT of the Ministry of Health:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Employers are responsible for establishing, managing, and updating occupational hygiene records, individual health records of employees, records managing the health status of employees at the workplace, records of occupational diseases (if any), records of first aid and emergency treatment for occupational accidents (if any), and monitoring the health and progression of occupational diseases of employees.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Article 20 of Decree 12\/2022\/ND-CP stipulates the violations related to occupational safety and health reporting as follows:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Employers who fail to report or report late on occupational safety and health matters as required by regulations will be fined from VND 1,000,000 to VND 3,000,000.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It should be noted that, according to Article 6 of Decree 12\/2022\/ND-CP, the above-mentioned fine applies to individuals. For organizations, the fine is twice the amount for individuals. Therefore, an employer that fails to submit the labor health report for the first six months of the year on time will be fined between VND 2,000,000 and VND 6,000,000.<\/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;\">Reporting on workplace accidents and occupational health is a mandatory, periodic legal requirement, not an optional procedure, applicable to most businesses operating in Vietnam. Understanding the applicable entities, submission deadlines, and submission methods helps businesses avoid the risk of administrative penalties and be more proactive in managing internal workplace safety.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">MAN \u2013 Master Accountant Network partners with businesses in reviewing and organizing reporting obligations related to labor, tax, and finance in accordance with current legal regulations. With a team possessing in-depth knowledge of tax risk management practices in Vietnam, MAN provides comprehensive services. <\/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;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue\/\">tax accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-bao-cao-tai-chinh\/\">financial reporting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\">This helps businesses minimize compliance risks and optimize costs sustainably.\u00a0<\/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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u00e1o c\u00e1o Tai n\u1ea1n lao \u0111\u1ed9ng v\u00e0 Y t\u1ebf lao \u0111\u1ed9ng l\u00e0 hai lo\u1ea1i b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 b\u1eaft bu\u1ed9c m\u00e0 ph\u1ea7n l\u1edbn doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam d\u1ec5 b\u1ecf s\u00f3t, \u0111\u1eb7c bi\u1ec7t trong giai \u0111o\u1ea1n c\u00e1c \u0111\u01a1n v\u1ecb h\u00e0nh ch\u00ednh \u0111ang v\u1eadn h\u00e0nh theo m\u00f4 h\u00ecnh hai c\u1ea5p. Theo \u0110i\u1ec1u 36 Lu\u1eadt An to\u00e0n, [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9083,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9082","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\/9082","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=9082"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9082\/revisions"}],"predecessor-version":[{"id":9089,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9082\/revisions\/9089"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9083"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9082"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9082"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9082"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}