{"id":9906,"date":"2026-09-16T09:24:51","date_gmt":"2026-09-16T02:24:51","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9906"},"modified":"2026-09-16T09:24:51","modified_gmt":"2026-09-16T02:24:51","slug":"cong-ty-thu-2-tra-21-hay-21-5","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-tra-21-hay-21-5\/","title":{"rendered":"The second company pays 21% or 21.5% when the employee has already paid social insurance at the first company."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5% l\u00e0 c\u00e2u h\u1ecfi l\u1eb7p \u0111i l\u1eb7p l\u1ea1i trong c\u00e1c nh\u00f3m k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng m\u1ed7i khi doanh nghi\u1ec7p tuy\u1ec3n m\u1ed9t lao \u0111\u1ed9ng \u0111ang \u0111\u1ed3ng th\u1eddi l\u00e0m vi\u1ec7c v\u00e0 tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c \u1edf n\u01a1i kh\u00e1c. Ch\u1ec9 m\u1ed9t \u0111i\u1ec3m ph\u1ea7n tr\u0103m ch\u00eanh l\u1ec7ch, n\u1ebfu t\u00ednh sai cho h\u00e0ng ch\u1ee5c lao \u0111\u1ed9ng m\u1ed7i th\u00e1ng, c\u00f3 th\u1ec3 khi\u1ebfn qu\u1ef9 l\u01b0\u01a1ng \u0111\u1ed9i l\u00ean ho\u1eb7c khi\u1ebfn doanh nghi\u1ec7p tr\u1ea3 thi\u1ebfu quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong nhi\u1ec1u n\u0103m li\u1ec1n. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd hi\u1ec7n h\u00e0nh, c\u00e1ch b\u00f3c t\u00e1ch t\u1eebng c\u1ea5u ph\u1ea7n t\u1ef7 l\u1ec7, quy tr\u00ecnh x\u1eed l\u00fd t\u1ea1i c\u00f4ng ty th\u1ee9 2 v\u00e0 nh\u1eefng r\u1ee7i ro th\u01b0\u1eddng g\u1eb7p khi k\u1ebf to\u00e1n nh\u1ea7m l\u1eabn gi\u1eefa 21% v\u00e0 21.5%.<\/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-ty-thu-2-tra-21-hay-21-5\/#Vi_sao_cau_hoi_cong_ty_thu_2_tra_21_hay_215_khien_nhieu_ke_toan_tien_luong_lung_tung\" >V\u00ec sao c\u00e2u h\u1ecfi c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21,5% khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00fang t\u00fang<\/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-ty-thu-2-tra-21-hay-21-5\/#Can_cu_phap_ly_xac_dinh_cong_ty_thu_2_tra_21_hay_215\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%<\/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-ty-thu-2-tra-21-hay-21-5\/#Khoan_3_Dieu_168_Bo_luat_Lao_dong_2019_Nghia_vu_chi_tra_them\" >Kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019: Ngh\u0129a v\u1ee5 chi tr\u1ea3 th\u00eam<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-tra-21-hay-21-5\/#Khoan_5_Dieu_2_Luat_Bao_hiem_xa_hoi_2024_Nguyen_tac_dong_theo_hop_dong_dau_tien\" >Kho\u1ea3n 5 \u0110i\u1ec1u 2 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024: Nguy\u00ean t\u1eafc \u0111\u00f3ng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean<\/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-ty-thu-2-tra-21-hay-21-5\/#Dieu_31_Luat_Viec_lam_2025_Doi_tuong_tham_gia_bao_hiem_that_nghiep\" >\u0110i\u1ec1u 31 Lu\u1eadt Vi\u1ec7c l\u00e0m 2025: \u0110\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-tra-21-hay-21-5\/#Dieu_43_Luat_An_toan_ve_sinh_lao_dong_2015_sua_doi_boi_Luat_Bao_hiem_xa_hoi_2024_Diem_khac_biet_tao_ra_tranh_cai_21_hay_215\" >\u0110i\u1ec1u 43 Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng 2015 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024): \u0110i\u1ec3m kh\u00e1c bi\u1ec7t t\u1ea1o ra tranh c\u00e3i 21% hay 21.5%<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-tra-21-hay-21-5\/#Cong_ty_thu_2_tra_21_hay_215_boc_tach_tung_cau_phan_ty_le\" >C\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21,5%: b\u00f3c t\u00e1ch t\u1eebng c\u1ea5u ph\u1ea7n t\u1ef7 l\u1ec7\u00a0<\/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-ty-thu-2-tra-21-hay-21-5\/#Quy_trinh_xu_ly_tai_cong_ty_thu_2_khi_nguoi_lao_dong_da_tham_gia_BHXH_bat_buoc_noi_khac\" >Quy tr\u00ecnh x\u1eed l\u00fd t\u1ea1i c\u00f4ng ty th\u1ee9 2 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 tham gia BHXH b\u1eaft bu\u1ed9c n\u01a1i kh\u00e1c<\/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-ty-thu-2-tra-21-hay-21-5\/#Nhung_luu_y_lien_quan_khi_xac_dinh_cong_ty_thu_2_tra_21_hay_215\" >Nh\u1eefng l\u01b0u \u00fd li\u00ean quan khi x\u00e1c \u0111\u1ecbnh c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-tra-21-hay-21-5\/#Lien_he_voi_khoan_dong_BHXH_duoc_tru_khi_tinh_thue_thu_nhap_ca_nhan\" >Li\u00ean h\u1ec7 v\u1edbi kho\u1ea3n \u0111\u00f3ng BHXH \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/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-ty-thu-2-tra-21-hay-21-5\/#Rui_ro_khi_cong_ty_thu_2_tinh_sai_ty_le_phan_tram\" >R\u1ee7i ro khi c\u00f4ng ty th\u1ee9 2 t\u00ednh sai t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m<\/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-ty-thu-2-tra-21-hay-21-5\/#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\/cong-ty-thu-2-tra-21-hay-21-5\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-tra-21-hay-21-5\/#Giai_dap_thac_mac_ve_van_de_cong_ty_thu_2_tra_21_hay_215\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-tra-21-hay-21-5\/#Cong_ty_thu_2_tra_21_hay_215_cho_nguoi_lao_dong_da_dong_BHXH_o_cong_ty_dau_tien\" >C\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5% cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u00f3ng BHXH \u1edf c\u00f4ng ty \u0111\u1ea7u ti\u00ean?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-tra-21-hay-21-5\/#Vi_sao_05_bao_hiem_TNLD-BNN_khong_duoc_tinh_vao_khoan_chi_tra_21\" >V\u00ec sao 0.5% b\u1ea3o hi\u1ec3m TNL\u0110-BNN kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o kho\u1ea3n chi tr\u1ea3 21%?<\/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-ty-thu-2-tra-21-hay-21-5\/#Khoan_21_cong_ty_thu_2_chi_tra_co_tinh_vao_thu_nhap_chiu_thue_TNCN_khong\" >Kho\u1ea3n 21% c\u00f4ng ty th\u1ee9 2 chi tr\u1ea3 c\u00f3 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?<\/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-ty-thu-2-tra-21-hay-21-5\/#Nguoi_lao_dong_lam_viec_khong_tron_thoi_gian_o_cong_ty_thu_2_co_duoc_ap_dung_cach_tinh_21_khong\" >Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian \u1edf c\u00f4ng ty th\u1ee9 2 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh 21% kh\u00f4ng?<\/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-ty-thu-2-tra-21-hay-21-5\/#Neu_hop_dong_lao_dong_dau_tien_dang_tam_hoan_thi_cong_ty_thu_2_co_con_tra_21_khong\" >N\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ea7u ti\u00ean \u0111ang t\u1ea1m ho\u00e3n th\u00ec c\u00f4ng ty th\u1ee9 2 c\u00f3 c\u00f2n tr\u1ea3 21% kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_cong_ty_thu_2_tra_21_hay_215_khien_nhieu_ke_toan_tien_luong_lung_tung\"><\/span><b>V\u00ec sao c\u00e2u h\u1ecfi c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21,5% khi\u1ebfn nhi\u1ec1u k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00fang t\u00fang<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p hi\u1ebfm, \u0111\u1eb7c bi\u1ec7t \u1edf kh\u1ed1i v\u0103n ph\u00f2ng, t\u01b0 v\u1ea5n, gi\u1ea3ng d\u1ea1y, k\u1ef9 thu\u1eadt. V\u1ec1 nguy\u00ean t\u1eafc, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT) v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN) ch\u1ec9 \u0111\u01b0\u1ee3c \u0111\u00f3ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng giao k\u1ebft \u0111\u1ea7u ti\u00ean. V\u1eady c\u00f4ng ty th\u1ee9 2, n\u01a1i k\u00fd h\u1ee3p \u0111\u1ed3ng sau, c\u00f3 ngh\u0129a v\u1ee5 g\u00ec v\u1edbi c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m n\u00e0y?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 g\u1ed1c r\u1ec5 c\u1ee7a tranh c\u00e3i c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%. Nhi\u1ec1u k\u1ebf to\u00e1n c\u1ed9ng g\u1ed9p to\u00e0n b\u1ed9 c\u00e1c t\u1ef7 l\u1ec7 \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (bao g\u1ed3m c\u1ea3 0,5% b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p) th\u00e0nh 21.5% r\u1ed3i \u00e1p th\u1eb3ng v\u00e0o kho\u1ea3n chi tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, trong khi b\u1ea3n ch\u1ea5t kho\u1ea3n 0.5% n\u00e0y l\u1ea1i \u0111\u01b0\u1ee3c x\u1eed l\u00fd theo m\u1ed9t c\u01a1 ch\u1ebf ho\u00e0n to\u00e0n kh\u00e1c. S\u1ef1 nh\u1ea7m l\u1eabn kh\u00f4ng ch\u1ec9 l\u00e0m sai b\u1ea3ng l\u01b0\u01a1ng m\u00e0 c\u00f2n khi\u1ebfn doanh nghi\u1ec7p g\u1eb7p r\u1ee7i ro khi c\u01a1 quan ch\u1ee9c n\u0103ng \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 tham gia b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng v\u00e0 ph\u00e1p lu\u1eadt BHXH g\u1ea7n \u0111\u00e2y c\u00f3 nhi\u1ec1u \u0111i\u1ec1u ch\u1ec9nh, t\u1eeb <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\">Social Insurance Law 2024<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Luat-Viec-lam-2025-so-74-2025-QH15-530912.aspx\" target=\"_blank\" rel=\"noopener\">Employment Act 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ebfn <\/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\">Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng 2015<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_cong_ty_thu_2_tra_21_hay_215\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9908\" aria-describedby=\"caption-attachment-9908\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9908\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-khi-lao-dong-da-dong-BHXH-o-cong-ty-dau-tien.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-khi-lao-dong-da-dong-BHXH-o-cong-ty-dau-tien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-khi-lao-dong-da-dong-BHXH-o-cong-ty-dau-tien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-khi-lao-dong-da-dong-BHXH-o-cong-ty-dau-tien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-khi-lao-dong-da-dong-BHXH-o-cong-ty-dau-tien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-khi-lao-dong-da-dong-BHXH-o-cong-ty-dau-tien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9908\" class=\"wp-caption-text\">C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21,5%, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu \u0111\u1ed3ng th\u1eddi 04 v\u0103n b\u1ea3n d\u01b0\u1edbi \u0111\u00e2y:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_3_Dieu_168_Bo_luat_Lao_dong_2019_Nghia_vu_chi_tra_them\"><\/span><b>Kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019: Ngh\u0129a v\u1ee5 chi tr\u1ea3 th\u00eam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u201c\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 th\u00eam c\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m n\u00e0y theo quy \u0111\u1ecbnh.\u201d<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 c\u0103n c\u1ee9 cho vi\u1ec7c c\u00f4ng ty th\u1ee9 2, n\u01a1i ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng c\u00f2n thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c do \u0111\u00e3 \u0111\u00f3ng \u1edf c\u00f4ng ty \u0111\u1ea7u ti\u00ean ph\u1ea3i tr\u1ea3 th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng v\u00e0o l\u01b0\u01a1ng, thay v\u00ec \u0111\u00f3ng b\u1ea3o hi\u1ec3m tr\u00f9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 h\u01a1n v\u1ec1 nh\u00f3m lao \u0111\u1ed9ng kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH, BHYT b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch chi ti\u1ebft t\u1ea1i b\u00e0i vi\u1ebft v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/\"> workers who are not subject to social insurance and health insurance contributions.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p n\u00ean \u0111\u1ed1i chi\u1ebfu th\u00eam \u0111\u1ec3 r\u00e0 so\u00e1t \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_5_Dieu_2_Luat_Bao_hiem_xa_hoi_2024_Nguyen_tac_dong_theo_hop_dong_dau_tien\"><\/span><b>Kho\u1ea3n 5 \u0110i\u1ec1u 2 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024: Nguy\u00ean t\u1eafc \u0111\u00f3ng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 quy \u0111\u1ecbnh ng\u01b0\u1eddi \u0111\u1ed3ng th\u1eddi giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec tham gia BHXH b\u1eaft bu\u1ed9c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng giao k\u1ebft \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 n\u1ec1n t\u1ea3ng ph\u00e1p l\u00fd x\u00e1c nh\u1eadn ch\u1ec9 c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean m\u1edbi c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c; c\u00f4ng ty th\u1ee9 2 kh\u00f4ng \u0111\u00f3ng tr\u00f9ng m\u00e0 chuy\u1ec3n sang ngh\u0129a v\u1ee5 chi tr\u1ea3 th\u00eam theo \u0110i\u1ec1u 168 n\u00f3i tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt n\u00e0y c\u0169ng l\u00e0 v\u0103n b\u1ea3n mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t c\u1ee7a ch\u00ednh s\u00e1ch BHXH giai \u0111o\u1ea1n 2024 &#8211; 2026; doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem th\u00eam t\u1ed5ng h\u1ee3p t\u1ea1i b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/\"> 4 notable changes in social insurance policy.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 b\u1ed1i c\u1ea3nh tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng cho t\u1eebng tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng c\u1ee5 th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_31_Luat_Viec_lam_2025_Doi_tuong_tham_gia_bao_hiem_that_nghiep\"><\/span><b>\u0110i\u1ec1u 31 Lu\u1eadt Vi\u1ec7c l\u00e0m 2025: \u0110\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt Vi\u1ec7c l\u00e0m 2025 x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n ho\u1eb7c x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 01 th\u00e1ng tr\u1edf l\u00ean thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHTN. Khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 tham gia BHTN theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean, c\u00f4ng ty th\u1ee9 2 kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng BHTN ri\u00eang m\u00e0 kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o ph\u1ea7n chi tr\u1ea3 th\u00eam 21% n\u00f3i \u1edf tr\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_43_Luat_An_toan_ve_sinh_lao_dong_2015_sua_doi_boi_Luat_Bao_hiem_xa_hoi_2024_Diem_khac_biet_tao_ra_tranh_cai_21_hay_215\"><\/span><b>\u0110i\u1ec1u 43 Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng 2015 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024): \u0110i\u1ec3m kh\u00e1c bi\u1ec7t t\u1ea1o ra tranh c\u00e3i 21% hay 21.5%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec1u kho\u1ea3n m\u1ea5u ch\u1ed1t l\u00fd gi\u1ea3i v\u00ec sao \u0111\u00e1p \u00e1n kh\u00f4ng ph\u1ea3i 21.5%. Theo quy \u0111\u1ecbnh, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p theo <\/span><b>t\u1eebng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 giao k\u1ebft<\/b><span style=\"font-weight: 400;\">, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i c\u00e1ch kh\u00e1c, kho\u1ea3n 0.5% b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p <\/span><b>Are not<\/b><span style=\"font-weight: 400;\"> \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o kho\u1ea3n ti\u1ec1n chi tr\u1ea3 th\u00eam c\u00f9ng k\u1ef3 l\u01b0\u01a1ng nh\u01b0 21% kia. C\u00f4ng ty th\u1ee9 2 v\u1eabn ph\u1ea3i \u0111\u00f3ng ri\u00eang 0.5% n\u00e0y v\u00e0o qu\u1ef9 BHXH theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i c\u00f4ng ty m\u00ecnh, t\u00e1ch b\u1ea1ch ho\u00e0n to\u00e0n v\u1edbi c\u01a1 ch\u1ebf &#8220;tr\u1ea3 th\u00eam ti\u1ec1n m\u1eb7t&#8221; c\u1ee7a kho\u1ea3n 3 \u0110i\u1ec1u 168.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_tra_21_hay_215_boc_tach_tung_cau_phan_ty_le\"><\/span><b>C\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21,5%: b\u00f3c t\u00e1ch t\u1eebng c\u1ea5u ph\u1ea7n t\u1ef7 l\u1ec7\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb 04 c\u0103n c\u1ee9 ph\u00e1p l\u00fd tr\u00ean, c\u00f3 th\u1ec3 ch\u1ed1t l\u1ea1i b\u1ea3ng t\u1ef7 l\u1ec7 nh\u01b0 sau \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 tham gia BHXH, BHYT, BHTN theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng giao k\u1ebft \u0111\u1ea7u ti\u00ean:<\/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>Item<\/b><\/td>\n<td style=\"text-align: center;\"><b>Proportion<\/b><\/td>\n<td style=\"text-align: center;\"><b>C\u00e1ch x\u1eed l\u00fd t\u1ea1i c\u00f4ng ty th\u1ee9 2<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Social insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u1ea3 th\u00eam b\u1eb1ng ti\u1ec1n, c\u00f9ng k\u1ef3 l\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Health insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u1ea3 th\u00eam b\u1eb1ng ti\u1ec1n, c\u00f9ng k\u1ef3 l\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Unemployment insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tr\u1ea3 th\u00eam b\u1eb1ng ti\u1ec1n, c\u00f9ng k\u1ef3 l\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng chi tr\u1ea3 th\u00eam b\u1eb1ng ti\u1ec1n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">21%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0.5%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110\u00f3ng ri\u00eang v\u00e0o qu\u1ef9 BHXH theo h\u1ee3p \u0111\u1ed3ng t\u1ea1i c\u00f4ng ty th\u1ee9 2, <\/span><b>Are not<\/b><span style=\"font-weight: 400;\"> c\u1ed9ng v\u00e0o 21%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">So, <\/span><b>c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5% c\u00f3 c\u00e2u tr\u1ea3 l\u1eddi r\u00f5 r\u00e0ng: 21%<\/b><span style=\"font-weight: 400;\">, t\u01b0\u01a1ng \u1ee9ng 17% BHXH, 3% BHYT v\u00e0 1% BHTN. Ri\u00eang 0,5% b\u1ea3o hi\u1ec3m TNL\u0110-BNN v\u1eabn ph\u00e1t sinh ngh\u0129a v\u1ee5 nh\u01b0ng \u0111\u00f3 l\u00e0 kho\u1ea3n c\u00f4ng ty th\u1ee9 2 <\/span><b>\u0111\u00f3ng tr\u1ef1c ti\u1ebfp v\u00e0o c\u01a1 quan BHXH<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i kho\u1ea3n chi tr\u1ea3 th\u00eam v\u00e0o tay ng\u01b0\u1eddi lao \u0111\u1ed9ng, n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p chung khi t\u00ednh t\u1ef7 l\u1ec7 21.5%.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai l\u1ea7m ph\u1ed5 bi\u1ebfn nh\u1ea5t l\u00e0 k\u1ebf to\u00e1n c\u1ed9ng 0.5% r\u1ed3i chi tr\u1ea3 to\u00e0n b\u1ed9 b\u1eb1ng ti\u1ec1n m\u1eb7t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u00e1ch l\u00e0m n\u00e0y sai \u1edf hai \u0111i\u1ec3m l\u00e0 v\u1eeba tr\u1ea3 th\u1eeba m\u1ed9t kho\u1ea3n \u0111\u00e1ng l\u1ebd ph\u1ea3i n\u1ed9p v\u00e0o qu\u1ef9 BHXH, v\u1eeba khi\u1ebfn c\u00f4ng ty kh\u00f4ng ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p theo \u0111\u00fang h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, m\u1ed9t ngh\u0129a v\u1ee5 \u0111\u1ed9c l\u1eadp, kh\u00f4ng th\u1ec3 quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_xu_ly_tai_cong_ty_thu_2_khi_nguoi_lao_dong_da_tham_gia_BHXH_bat_buoc_noi_khac\"><\/span><b>Quy tr\u00ecnh x\u1eed l\u00fd t\u1ea1i c\u00f4ng ty th\u1ee9 2 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 tham gia BHXH b\u1eaft bu\u1ed9c n\u01a1i kh\u00e1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u00e1p d\u1ee5ng \u0111\u00fang k\u1ebft lu\u1eadn c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%, k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng n\u00ean th\u1ef1c hi\u1ec7n theo tr\u00ecnh t\u1ef1 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; X\u00e1c minh h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ea7u ti\u00ean: Y\u00eau c\u1ea7u ng\u01b0\u1eddi lao \u0111\u1ed9ng cung c\u1ea5p th\u00f4ng tin v\u00e0 x\u00e1c nh\u1eadn v\u1ec1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd tr\u01b0\u1edbc \u0111\u00f3, n\u01a1i \u0111ang tham gia BHXH, BHYT, BHTN b\u1eaft bu\u1ed9c. \u0110\u00e2y l\u00e0 \u0111i\u1ec1u ki\u1ec7n ti\u00ean quy\u1ebft \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f4ng ty m\u00ecnh l\u00e0 &#8220;c\u00f4ng ty th\u1ee9 2&#8221; theo \u0111\u00fang ngh\u0129a ph\u00e1p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; X\u00e1c nh\u1eadn m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m t\u1ea1i h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean: Kho\u1ea3n chi tr\u1ea3 th\u00eam 21% \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1ea1i ch\u00ednh c\u00f4ng ty th\u1ee9 2, kh\u00f4ng ph\u1ea3i l\u1ea5y theo m\u1ee9c l\u01b0\u01a1ng \u1edf c\u00f4ng ty \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3 &#8211; T\u00ednh v\u00e0 chi tr\u1ea3 21% c\u00f9ng k\u1ef3 l\u01b0\u01a1ng: Kho\u1ea3n 17% BHXH + 3% BHYT + 1% BHTN \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o l\u01b0\u01a1ng th\u1ef1c nh\u1eadn h\u1eb1ng th\u00e1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, th\u1ec3 hi\u1ec7n r\u00f5 tr\u00ean b\u1ea3ng l\u01b0\u01a1ng v\u00e0 phi\u1ebfu l\u01b0\u01a1ng \u0111\u1ec3 ti\u1ec7n \u0111\u1ed1i chi\u1ebfu khi quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN) ho\u1eb7c khi c\u00f3 thanh tra lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; \u0110\u00f3ng ri\u00eang 0.5% b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p theo h\u1ee3p \u0111\u1ed3ng t\u1ea1i c\u00f4ng ty: Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c c\u00f4ng ty th\u1ee9 2 k\u00ea khai v\u00e0 n\u1ed9p v\u00e0o qu\u1ef9 BHXH nh\u01b0 m\u1ed9t ngh\u0129a v\u1ee5 \u0111\u1ed9c l\u1eadp, t\u00e1ch bi\u1ec7t ho\u00e0n to\u00e0n kh\u1ecfi kho\u1ea3n 21% chi tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; L\u01b0u h\u1ed3 s\u01a1 ch\u1ee9ng minh: H\u1ed3 s\u01a1 t\u1ed1i thi\u1ec3u g\u1ed3m: Gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1ec1 h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean v\u00e0 n\u01a1i \u0111ang tham gia BHXH, b\u1ea3ng t\u00ednh kho\u1ea3n chi tr\u1ea3 th\u00eam 21% theo t\u1eebng k\u1ef3 l\u01b0\u01a1ng, ch\u1ee9ng t\u1eeb \u0111\u00f3ng 0.5%. \u0110\u00e2y l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 gi\u1ea3i tr\u00ecnh khi c\u01a1 quan BHXH ho\u1eb7c thanh tra lao \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu, tr\u00e1nh b\u1ecb quy k\u1ebft l\u00e0 tr\u1ed1n \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng thi\u1ebfu.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n n\u00e0y, vi\u1ec7c chu\u1ea9n h\u00f3a quy tr\u00ecnh n\u0103m b\u01b0\u1edbc tr\u00ean n\u00ean \u0111\u01b0\u1ee3c giao cho m\u1ed9t \u0111\u1ea7u m\u1ed1i k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng chuy\u00ean tr\u00e1ch ho\u1eb7c tham v\u1ea5n \u00fd ki\u1ebfn t\u1eeb \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/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\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3 l\u01b0\u01a1ng v\u00e0 tr\u00e1nh sai l\u1ec7ch t\u1ef7 l\u1ec7 21% hay 21,5% l\u1eb7p l\u1ea1i nhi\u1ec1u th\u00e1ng li\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_lien_quan_khi_xac_dinh_cong_ty_thu_2_tra_21_hay_215\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd li\u00ean quan khi x\u00e1c \u0111\u1ecbnh c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 04 l\u01b0u \u00fd khi x\u00e1c \u0111\u1ecbnh c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean t\u1ea1m ho\u00e3n th\u1ef1c hi\u1ec7n: <\/b><span style=\"font-weight: 400;\">N\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111ang d\u00f9ng l\u00e0m c\u0103n c\u1ee9 tham gia BHXH b\u1eaft bu\u1ed9c b\u1ecb t\u1ea1m ho\u00e3n v\u00e0 hai b\u00ean kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn \u0111\u00f3ng BHXH trong th\u1eddi gian t\u1ea1m ho\u00e3n, vi\u1ec7c tham gia BHXH b\u1eaft bu\u1ed9c chuy\u1ec3n sang x\u00e1c \u0111\u1ecbnh theo th\u1ee9 t\u1ef1 th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd. Khi \u0111\u00f3, vai tr\u00f2 c\u00f4ng ty th\u1ee9 2 c\u00f3 th\u1ec3 thay \u0111\u1ed5i v\u00e0 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u00e1ch t\u00ednh kho\u1ea3n chi tr\u1ea3 th\u00eam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian: <\/b><span style=\"font-weight: 400;\">Theo Lu\u1eadt Vi\u1ec7c l\u00e0m 2025, ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian v\u1eabn thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHTN n\u1ebfu ti\u1ec1n l\u01b0\u01a1ng trong th\u00e1ng b\u1eb1ng ho\u1eb7c cao h\u01a1n m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c th\u1ea5p nh\u1ea5t. Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu k\u1ef9 ti\u00eau ch\u00ed n\u00e0y tr\u01b0\u1edbc khi m\u1eb7c \u0111\u1ecbnh ng\u01b0\u1eddi lao \u0111\u1ed9ng part-time kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn kho\u1ea3n 21%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n bi\u1ec7t v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 nguy\u1ec7n \u0111\u00f3ng b\u1ed5 sung: <\/b><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 nhu c\u1ea7u tham gia th\u00eam BHXH t\u1ef1 nguy\u1ec7n ngo\u00e0i ph\u1ea7n BHXH b\u1eaft bu\u1ed9c t\u1ea1i c\u00f4ng ty \u0111\u1ea7u ti\u00ean, \u0111\u00e2y l\u00e0 quan h\u1ec7 \u0111\u1ed9c l\u1eadp, kh\u00f4ng li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 chi tr\u1ea3 21% c\u1ee7a c\u00f4ng ty th\u1ee9 2. Doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/muc-tran-dong-bhxh-tu-nguyen\/\"> m\u1ee9c tr\u1ea7n \u0111\u00f3ng BHXH t\u1ef1 nguy\u1ec7n<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> hi\u1ec7n h\u00e0nh n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 \u00fd \u0111\u1ecbnh tham gia th\u00eam lo\u1ea1i h\u00ecnh n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kh\u00f4ng nh\u1ea7m l\u1eabn v\u1edbi ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u1ea3o hi\u1ec3m t\u1ea1i c\u00f4ng ty duy nh\u1ea5t: <\/b><span style=\"font-weight: 400;\">B\u00e0i to\u00e1n c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5% ch\u1ec9 \u0111\u1eb7t ra khi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi c\u00f3 t\u1eeb hai h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u1edf l\u00ean. V\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0 n\u01a1i duy nh\u1ea5t s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, ngh\u0129a v\u1ee5 \u0111\u00f3ng \u0111\u1ea7y \u0111\u1ee7 BHXH, BHYT, BHTN, TNL\u0110-BNN v\u1eabn \u00e1p d\u1ee5ng b\u00ecnh th\u01b0\u1eddng, kh\u00f4ng ph\u00e1t sinh kho\u1ea3n chi tr\u1ea3 th\u00eam b\u1eb1ng ti\u1ec1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lien_he_voi_khoan_dong_BHXH_duoc_tru_khi_tinh_thue_thu_nhap_ca_nhan\"><\/span><b>Li\u00ean h\u1ec7 v\u1edbi kho\u1ea3n \u0111\u00f3ng BHXH \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u1ea7n l\u01b0u \u00fd khi x\u1eed l\u00fd kho\u1ea3n 21% l\u00e0 m\u1ed1i li\u00ean h\u1ec7 v\u1edbi thu\u1ebf TNCN. Theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf tr\u1eeb \u0111i c\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p BHXH, BHYT, BHTN, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m ngh\u1ec1 nghi\u1ec7p b\u1eaft bu\u1ed9c, BHXH t\u1ef1 nguy\u1ec7n, BHYT t\u1ef1 nguy\u1ec7n v\u00e0 m\u1ed9t s\u1ed1 kho\u1ea3n b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd theo m\u1ee9c kh\u1ed1ng ch\u1ebf quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m c\u1ea7n ph\u00e2n bi\u1ec7t r\u1ea1ch r\u00f2i: kho\u1ea3n 21% m\u00e0 c\u00f4ng ty th\u1ee9 2 chi tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng <\/span><b>l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u00ecnh th\u01b0\u1eddng<\/b><span style=\"font-weight: 400;\">, v\u00ec \u0111\u00e2y l\u00e0 ti\u1ec1n chi tr\u1ea3 tr\u1ef1c ti\u1ebfp, kh\u00f4ng ph\u1ea3i kho\u1ea3n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng b\u1ea3o hi\u1ec3m n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNCN t\u1ea1i c\u00f4ng ty th\u1ee9 2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1ee3c l\u1ea1i, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u00f9ng m\u1ed9t ph\u1ea7n kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u1ec3 t\u1ef1 \u0111\u00f3ng BHXH t\u1ef1 nguy\u1ec7n ho\u1eb7c mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, ph\u1ea7n t\u1ef1 \u0111\u00f3ng \u0111\u00f3 m\u1edbi \u0111\u01b0\u1ee3c xem x\u00e9t tr\u1eeb v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf theo \u0111\u00fang quy \u0111\u1ecbnh v\u00e0 m\u1ee9c kh\u1ed1ng ch\u1ebf t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh n\u00f3i tr\u00ean.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c nh\u1ea7m l\u1eabn gi\u1eefa &#8220;kho\u1ea3n chi tr\u1ea3 th\u00eam 21%&#8221; v\u00e0 &#8220;kho\u1ea3n kh\u1ea5u tr\u1eeb b\u1ea3o hi\u1ec3m khi t\u00ednh thu\u1ebf TNCN&#8221; khi\u1ebfn b\u1ea3ng l\u01b0\u01a1ng v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m b\u1ecb l\u1ec7ch s\u1ed1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_khi_cong_ty_thu_2_tinh_sai_ty_le_phan_tram\"><\/span><b>R\u1ee7i ro khi c\u00f4ng ty th\u1ee9 2 t\u00ednh sai t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9909\" aria-describedby=\"caption-attachment-9909\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9909\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-va-rui-ro-khi-ke-toan-tien-luong-tinh-sai-ty-le.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5% v\u00e0 r\u1ee7i ro khi k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng t\u00ednh sai t\u1ef7 l\u1ec7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-va-rui-ro-khi-ke-toan-tien-luong-tinh-sai-ty-le.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-va-rui-ro-khi-ke-toan-tien-luong-tinh-sai-ty-le-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-va-rui-ro-khi-ke-toan-tien-luong-tinh-sai-ty-le-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-va-rui-ro-khi-ke-toan-tien-luong-tinh-sai-ty-le-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-tra-21-hay-21.5-va-rui-ro-khi-ke-toan-tien-luong-tinh-sai-ty-le-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9909\" class=\"wp-caption-text\">C\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5% v\u00e0 r\u1ee7i ro khi k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng t\u00ednh sai t\u1ef7 l\u1ec7<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u1ea3 th\u1eeba ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0ng thi\u1ebfu ngh\u0129a v\u1ee5 v\u1edbi qu\u1ef9 BHXH. N\u1ebfu c\u00f4ng ty \u00e1p d\u1ee5ng 21.5% v\u00e0 tr\u1ea3 to\u00e0n b\u1ed9 b\u1eb1ng ti\u1ec1n m\u1eb7t, kho\u1ea3n 0.5% b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p \u0111\u00e1ng l\u1ebd ph\u1ea3i n\u1ed9p v\u00e0o qu\u1ef9 BHXH s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn, d\u1eabn \u0111\u1ebfn ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng \u0111\u01b0\u1ee3c b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i TNL\u0110-BNN n\u1ebfu x\u1ea3y ra s\u1ef1 c\u1ed1 t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c th\u1ee9 2.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ecb truy thu v\u00e0 x\u1eed ph\u1ea1t khi thanh tra \u0111\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1. C\u01a1 quan BHXH c\u00f3 th\u1ec3 \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tham gia b\u1ea3o hi\u1ec3m gi\u1eefa c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00f9ng m\u1ed9t lao \u0111\u1ed9ng. N\u1ebfu c\u00f4ng ty th\u1ee9 2 kh\u00f4ng \u0111\u00f3ng ri\u00eang 0.5% b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p theo \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u00e2y \u0111\u01b0\u1ee3c xem l\u00e0 h\u00e0nh vi ch\u01b0a \u0111\u00f3ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng, c\u00f3 th\u1ec3 b\u1ecb x\u1eed ph\u1ea1t theo c\u00e1c m\u1ee9c t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 lao \u0111\u1ed9ng vi ph\u1ea1m, \u0111\u1ed3ng th\u1eddi b\u1ecb bu\u1ed9c truy n\u1ed9p v\u00e0 t\u00ednh th\u00eam 0,03%\/ng\u00e0y tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai l\u1ec7ch s\u1ed1 li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf TNCN. Ghi nh\u1eadn sai b\u1ea3n ch\u1ea5t kho\u1ea3n 21% l\u00e0 thu nh\u1eadp ch\u1ecbu thu\u1ebf hay kho\u1ea3n \u0111\u01b0\u1ee3c tr\u1eeb s\u1ebd k\u00e9o theo sai s\u1ed1 thu\u1ebf TNCN ph\u1ea3i kh\u1ea5u tr\u1eeb h\u1eb1ng th\u00e1ng, g\u00e2y ph\u00e1t sinh ch\u00eanh l\u1ec7ch khi ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 quy\u1ebft to\u00e1n cu\u1ed1i n\u0103m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam ph\u00e2n t\u00edch chuy\u00ean s\u00e2u v\u1ec1 ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1ed5 sung t\u1ea1i b\u00e0i vi\u1ebft<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/\"> c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu th\u00eam g\u00f3c nh\u00ecn th\u1ef1c ti\u1ec5n t\u1eeb c\u00e1c t\u00ecnh hu\u1ed1ng doanh nghi\u1ec7p \u0111\u00e3 x\u1eed l\u00fd.<\/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;\">Tr\u1ea3 l\u1eddi cho c\u00e2u h\u1ecfi c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21,5% kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c c\u1ed9ng d\u1ed3n m\u1ecdi t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, m\u00e0 n\u1eb1m \u1edf vi\u1ec7c ph\u00e2n \u0111\u1ecbnh \u0111\u00fang hai c\u01a1 ch\u1ebf: kho\u1ea3n 21% \u0111\u01b0\u1ee3c chi tr\u1ea3 th\u00eam b\u1eb1ng ti\u1ec1n c\u00f9ng k\u1ef3 l\u01b0\u01a1ng theo kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, trong khi 0.5% b\u1ea3o hi\u1ec3m TNL\u0110-BNN v\u1eabn l\u00e0 ngh\u0129a v\u1ee5 \u0111\u00f3ng ri\u00eang v\u00e0o qu\u1ef9 BHXH theo t\u1eebng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, kh\u00f4ng \u0111\u01b0\u1ee3c quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n m\u1eb7t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm ch\u1eafc s\u1ef1 kh\u00e1c bi\u1ec7t n\u00e0y gi\u00fap k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u1eeba \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i \u0111\u1ea7y \u0111\u1ee7 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, v\u1eeba tr\u00e1nh r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t khi c\u01a1 quan BHXH \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u tham gia b\u1ea3o hi\u1ec3m gi\u1eefa nhi\u1ec1u doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p \u0111ang c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n l\u00e0m vi\u1ec7c song song t\u1ea1i hai n\u01a1i v\u00e0 ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 c\u00e1ch t\u00ednh kho\u1ea3n chi tr\u1ea3 th\u00eam n\u00e0y, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t c\u00f9ng doanh nghi\u1ec7p tr\u01b0\u1edbc khi b\u1ea3ng l\u01b0\u01a1ng \u0111\u01b0\u1ee3c ch\u1ed1t m\u1ed7i th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> 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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_van_de_cong_ty_thu_2_tra_21_hay_215\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 c\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_tra_21_hay_215_cho_nguoi_lao_dong_da_dong_BHXH_o_cong_ty_dau_tien\"><\/span><b>C\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5% cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u00f3ng BHXH \u1edf c\u00f4ng ty \u0111\u1ea7u ti\u00ean?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty th\u1ee9 2 tr\u1ea3 21%, g\u1ed3m 17% BHXH, 3% BHYT v\u00e0 1% BHTN, chi tr\u1ea3 c\u00f9ng k\u1ef3 l\u01b0\u01a1ng. Ri\u00eang 0.5% b\u1ea3o hi\u1ec3m TNL\u0110-BNN v\u1eabn \u0111\u01b0\u1ee3c \u0111\u00f3ng ri\u00eang v\u00e0o qu\u1ef9 BHXH theo h\u1ee3p \u0111\u1ed3ng t\u1ea1i c\u00f4ng ty, kh\u00f4ng c\u1ed9ng v\u00e0o kho\u1ea3n 21.5%.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_05_bao_hiem_TNLD-BNN_khong_duoc_tinh_vao_khoan_chi_tra_21\"><\/span><b>V\u00ec sao 0.5% b\u1ea3o hi\u1ec3m TNL\u0110-BNN kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o kho\u1ea3n chi tr\u1ea3 21%?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec theo \u0110i\u1ec1u 43 Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng 2015 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024), ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m TNL\u0110-BNN theo t\u1eebng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 giao k\u1ebft n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c, \u0111\u00e2y l\u00e0 ngh\u0129a v\u1ee5 \u0111\u00f3ng tr\u1ef1c ti\u1ebfp v\u00e0o qu\u1ef9, kh\u00f4ng ph\u1ea3i kho\u1ea3n chi tr\u1ea3 b\u1eb1ng ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_21_cong_ty_thu_2_chi_tra_co_tinh_vao_thu_nhap_chiu_thue_TNCN_khong\"><\/span><b>Kho\u1ea3n 21% c\u00f4ng ty th\u1ee9 2 chi tr\u1ea3 c\u00f3 t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. \u0110\u00e2y l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf b\u00ecnh th\u01b0\u1eddng t\u1ea1i c\u00f4ng ty th\u1ee9 2, kh\u00e1c v\u1edbi kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf theo Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_lam_viec_khong_tron_thoi_gian_o_cong_ty_thu_2_co_duoc_ap_dung_cach_tinh_21_khong\"><\/span><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian \u1edf c\u00f4ng ty th\u1ee9 2 c\u00f3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh 21% kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng tr\u1ecdn th\u1eddi gian c\u00f3 ti\u1ec1n l\u01b0\u01a1ng trong th\u00e1ng th\u1ea5p h\u01a1n m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c th\u1ea5p nh\u1ea5t, c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi Lu\u1eadt Vi\u1ec7c l\u00e0m 2025 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHTN hay kh\u00f4ng tr\u01b0\u1edbc khi \u00e1p d\u1ee5ng c\u00e1ch t\u00ednh chi tr\u1ea3 th\u00eam.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_hop_dong_lao_dong_dau_tien_dang_tam_hoan_thi_cong_ty_thu_2_co_con_tra_21_khong\"><\/span><b>N\u1ebfu h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u1ea7u ti\u00ean \u0111ang t\u1ea1m ho\u00e3n th\u00ec c\u00f4ng ty th\u1ee9 2 c\u00f3 c\u00f2n tr\u1ea3 21% kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u1ea7n xem l\u1ea1i th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean. N\u1ebfu h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean t\u1ea1m ho\u00e3n v\u00e0 kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn \u0111\u00f3ng BHXH trong th\u1eddi gian t\u1ea1m ho\u00e3n, vi\u1ec7c x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 tham gia BHXH b\u1eaft bu\u1ed9c chuy\u1ec3n sang c\u0103n c\u1ee9 theo th\u1ee9 t\u1ef1 th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng, khi \u0111\u00f3 vai tr\u00f2 c\u00f4ng ty th\u1ee9 2 c\u00f3 th\u1ec3 thay \u0111\u1ed5i.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty th\u1ee9 2 tr\u1ea3 21% hay 21.5% l\u00e0 c\u00e2u h\u1ecfi l\u1eb7p \u0111i l\u1eb7p l\u1ea1i trong c\u00e1c nh\u00f3m k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng m\u1ed7i khi doanh nghi\u1ec7p tuy\u1ec3n m\u1ed9t lao \u0111\u1ed9ng \u0111ang \u0111\u1ed3ng th\u1eddi l\u00e0m vi\u1ec7c v\u00e0 tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c \u1edf n\u01a1i kh\u00e1c. Ch\u1ec9 m\u1ed9t \u0111i\u1ec3m ph\u1ea7n tr\u0103m ch\u00eanh l\u1ec7ch, n\u1ebfu t\u00ednh sai [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9907,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9906","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\/9906","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=9906"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9906\/revisions"}],"predecessor-version":[{"id":9911,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9906\/revisions\/9911"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9907"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}