{"id":10076,"date":"2026-09-28T11:08:02","date_gmt":"2026-09-28T04:08:02","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10076"},"modified":"2026-09-28T11:08:02","modified_gmt":"2026-09-28T04:08:02","slug":"tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/","title":{"rendered":"T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 m\u1edbi nh\u1ea5t"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tham gia, \u0111\u00f3ng v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/07\/2025,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\"> Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 41\/2024\/QH15<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 thay th\u1ebf Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2014. Sau \u0111\u00f3, Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh nhi\u1ec1u Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh v\u00e0 V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn n\u0103m 2026, h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n li\u00ean quan ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt. \u0110\u00e1ng ch\u00fa \u00fd c\u00f3 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 162\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 85\/2026\/N\u0110-CP, Quy\u1ebft \u0111\u1ecbnh 313\/Q\u0110-BHXH v\u00e0 Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH. V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 tra c\u1ee9u Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 m\u00e0 c\u1ea7n \u0111\u1ed1i chi\u1ebfu th\u00eam v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng nghi\u1ec7p v\u1ee5.<\/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\">\u7d22\u5f15<\/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=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Tong_hop_van_ban_huong_dan_Luat_Bao_hiem_xa_hoi_2026_gom_nhung_van_ban_nao\" >T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 g\u1ed3m nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Luat_Bao_hiem_xa_hoi_2024_la_van_ban_nen_tang\" >Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 l\u00e0 v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng<\/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\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Nghi_quyet_782025UBTVQH15_ve_chu_ho_kinh_doanh\" >Ngh\u1ecb quy\u1ebft 78\/2025\/UBTVQH15 v\u1ec1 ch\u1ee7 h\u1ed9 kinh doanh<\/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\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Nghi_dinh_1582025ND-CP_ve_bao_hiem_xa_hoi_bat_buoc\" >Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c<\/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\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Nghi_dinh_1592025ND-CP_ve_bao_hiem_xa_hoi_tu_nguyen\" >Ngh\u1ecb \u0111\u1ecbnh 159\/2025\/N\u0110-CP v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n<\/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\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Nghi_dinh_1642025ND-CP_ve_giao_dich_dien_tu_trong_linh_vuc_BHXH\" >Ngh\u1ecb \u0111\u1ecbnh 164\/2025\/N\u0110-CP v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c BHXH<\/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\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Nghi_dinh_1762025ND-CP_ve_tro_cap_huu_tri_xa_hoi\" >Ngh\u1ecb \u0111\u1ecbnh 176\/2025\/N\u0110-CP v\u1ec1 tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed x\u00e3 h\u1ed9i<\/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\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Nghi_dinh_2742025ND-CP_ve_cham_dong_tron_dong_BHXH\" >Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP v\u1ec1 ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng BHXH<\/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\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Cac_van_ban_moi_dang_chu_y_trong_nam_2026\" >C\u00e1c v\u0103n b\u1ea3n m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Nghi_dinh_852026ND-CP\" >Ngh\u1ecb \u0111\u1ecbnh 85\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Nghi_dinh_1622026ND-CP\" >Ngh\u1ecb \u0111\u1ecbnh 162\/2026\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Nghi_dinh_2832026ND-CP\" >Ngh\u1ecb 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thu BHXH<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Mot_so_Quyet_dinh_va_Cong_van_lien_quan\" >M\u1ed9t s\u1ed1 Quy\u1ebft \u0111\u1ecbnh v\u00e0 C\u00f4ng v\u0103n li\u00ean quan<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Ke_toan_doanh_nghiep_can_luu_y_gi_khi_ap_dung_cac_van_ban_BHXH_nam_2026\" >K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi \u00e1p d\u1ee5ng c\u00e1c v\u0103n b\u1ea3n BHXH n\u0103m 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Cau_hoi_thuong_gap_ve_tong_hop_van_ban_huong_dan_luat_Bao_hiem_xa_hoi_2026\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Luat_Bao_hiem_xa_hoi_2024_co_hieu_luc_tu_khi_nao\" >Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Van_ban_nao_huong_dan_BHXH_bat_buoc_trong_nam_2026\" >V\u0103n b\u1ea3n n\u00e0o h\u01b0\u1edbng d\u1eabn BHXH b\u1eaft bu\u1ed9c trong n\u0103m 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Van_ban_nao_huong_dan_BHXH_tu_nguyen\" >V\u0103n b\u1ea3n n\u00e0o h\u01b0\u1edbng d\u1eabn BHXH t\u1ef1 nguy\u1ec7n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Quy_trinh_thu_BHXH_nam_2026_duoc_quy_dinh_tai_van_ban_nao\" >Quy tr\u00ecnh thu BHXH n\u0103m 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tong-hop-van-ban-huong-dan-luat-bao-hiem-xa-hoi\/#Quy_trinh_giai_quyet_che_do_BHXH_nam_2026_co_thay_doi_khong\" >Quy tr\u00ecnh gi\u1ea3i quy\u1ebft ch\u1ebf \u0111\u1ed9 BHXH n\u0103m 2026 c\u00f3 thay \u0111\u1ed5i kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_van_ban_huong_dan_Luat_Bao_hiem_xa_hoi_2026_gom_nhung_van_ban_nao\"><\/span><b>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 g\u1ed3m nh\u1eefng v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10077\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-gom-nhung-van-ban-nao.jpg\" alt=\"T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 g\u1ed3m nh\u1eefng v\u0103n b\u1ea3n n\u00e0o\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-gom-nhung-van-ban-nao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-gom-nhung-van-ban-nao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-gom-nhung-van-ban-nao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-gom-nhung-van-ban-nao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-gom-nhung-van-ban-nao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 theo t\u1eebng nh\u00f3m \u0111\u1ec3 thu\u1eadn ti\u1ec7n tra c\u1ee9u.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m v\u0103n b\u1ea3n<\/b><\/td>\n<td style=\"text-align: center;\"><b>V\u0103n b\u1ea3n ti\u00eau bi\u1ec3u<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30e1\u30a4\u30f3\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt 41\/2024\/QH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i hi\u1ec7n h\u00e0nh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 78\/2025\/UBTVQH15<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi nh\u1eadn th\u1eddi gian BHXH b\u1eaft bu\u1ed9c c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"8\"><span style=\"font-weight: 400;\">\u6cd5\u4ee4\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u653f\u4ee4158\/2025\/ND-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 159\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 164\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed v\u00e0 C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 b\u1ea3o hi\u1ec3m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 176\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed x\u00e3 h\u1ed9i<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 85\/2026\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 162\/2026\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p BHXH v\u00e0 tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c lao \u0111\u1ed9ng, BHXH, ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i theo h\u1ee3p \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">\u5186\u5f62<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 12\/2025\/TT-BNV<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed9 N\u1ed9i v\u1ee5 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 BHXH b\u1eaft bu\u1ed9c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 11\/2025\/TT-BNV<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed9 N\u1ed9i v\u1ee5 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 BHXH t\u1ef1 nguy\u1ec7n<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 25\/2025\/TT-BYT<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u1ed9 Y t\u1ebf quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng v\u1ec1 l\u0129nh v\u1ef1c y t\u1ebf v\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh<\/span><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2222\/Q\u0110-BHXH<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy tr\u00ecnh gi\u1ea3i quy\u1ebft h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 BHXH, chi tr\u1ea3 ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 1674\/Q\u0110-BHXH<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy tr\u00ecnh ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1 v\u00e0 gi\u1ea3i quy\u1ebft h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au, thai s\u1ea3n, tr\u1ee3 c\u1ea5p d\u01b0\u1ee1ng s\u1ee9c ph\u1ee5c h\u1ed3i s\u1ee9c kh\u1ecfe<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy tr\u00ecnh thu BHXH, BHYT, BHTN; c\u1ea5p s\u1ed5 BHXH, th\u1ebb BHYT<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c tr\u00ean \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p t\u1eeb h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n trong t\u00e0i li\u1ec7u tham kh\u1ea3o v\u00e0 \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u00e1c ngu\u1ed3n v\u0103n b\u1ea3n ch\u00ednh th\u1ee9c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Bao_hiem_xa_hoi_2024_la_van_ban_nen_tang\"><\/span><b>Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 l\u00e0 v\u0103n b\u1ea3n n\u1ec1n t\u1ea3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026, tr\u01b0\u1edbc h\u1ebft c\u1ea7n x\u00e1c \u0111\u1ecbnh v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng l\u00e0 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 41\/2024\/QH15, \u0111\u01b0\u1ee3c Qu\u1ed1c h\u1ed9i th\u00f4ng qua ng\u00e0y 29\/06\/2024 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 1 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, Lu\u1eadt quy \u0111\u1ecbnh v\u1ec1 quy\u1ec1n, tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed x\u00e3 h\u1ed9i; \u0111\u0103ng k\u00fd tham gia v\u00e0 qu\u1ea3n l\u00fd thu, \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; c\u00e1c ch\u1ebf \u0111\u1ed9, ch\u00ednh s\u00e1ch BHXH b\u1eaft bu\u1ed9c, BHXH t\u1ef1 nguy\u1ec7n; qu\u1ef9 BHXH; b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung; khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u00e0 x\u1eed l\u00fd vi ph\u1ea1m v\u1ec1 BHXH; qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc v\u1ec1 BHXH.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 140 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 quy \u0111\u1ecbnh Lu\u1eadt c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025. \u0110\u1ed3ng th\u1eddi, Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 58\/2014\/QH13 c\u00f9ng c\u00e1c v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u n\u00e0y h\u1ebft hi\u1ec7u l\u1ef1c k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m Lu\u1eadt m\u1edbi c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, khi th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 BHXH trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n l\u1ea5y Lu\u1eadt 41\/2024\/QH15 l\u00e0m c\u01a1 s\u1edf v\u00e0 ti\u1ebfp t\u1ee5c ki\u1ec3m tra ngh\u1ecb \u0111\u1ecbnh, th\u00f4ng t\u01b0, quy\u1ebft \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_quyet_782025UBTVQH15_ve_chu_ho_kinh_doanh\"><\/span><b>Ngh\u1ecb quy\u1ebft 78\/2025\/UBTVQH15 v\u1ec1 ch\u1ee7 h\u1ed9 kinh doanh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft 78\/2025\/UBTVQH15 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c ghi nh\u1eadn th\u1eddi gian \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c c\u1ee7a ch\u1ee7 h\u1ed9 kinh doanh \u0111\u00e3 tham gia tr\u01b0\u1edbc ng\u00e0y Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 41\/2024\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb quy\u1ebft \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 17\/05\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u1ea7n l\u01b0u \u00fd, \u0111\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 h\u1ed9 kinh doanh \u0111\u00e3 tham gia BHXH b\u1eaft bu\u1ed9c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m Lu\u1eadt BHXH 2024 c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1582025ND-CP_ve_bao_hiem_xa_hoi_bat_buoc\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP l\u00e0 m\u1ed9t trong nh\u1eefng v\u0103n b\u1ea3n quan tr\u1ecdng nh\u1ea5t \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p v\u00e0 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c. Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 25\/06\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng tham gia, th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng v\u00e0 x\u1eed l\u00fd c\u00e1c n\u1ed9i dung thu\u1ed9c BHXH b\u1eaft bu\u1ed9c, c\u1ea7n \u0111\u1ecdc \u0111\u1ed3ng th\u1eddi Lu\u1eadt 41\/2024\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi k\u1ebf to\u00e1n doanh nghi\u1ec7p, vi\u1ec7c c\u1eadp nh\u1eadt \u0111\u00fang quy \u0111\u1ecbnh BHXH c\u0169ng g\u1eafn tr\u1ef1c ti\u1ebfp v\u1edbi vi\u1ec7c ghi nh\u1eadn ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam n\u1ed9i dung v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/\"> h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 k\u1ebft n\u1ed1i y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u1edbi nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1592025ND-CP_ve_bao_hiem_xa_hoi_tu_nguyen\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 159\/2025\/N\u0110-CP v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 159\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 25\/06\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026, Ngh\u1ecb \u0111\u1ecbnh 159\/2025\/N\u0110-CP c\u1ea7n \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP v\u00ec hai ngh\u1ecb \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh hai nh\u00f3m ch\u00ednh s\u00e1ch BHXH kh\u00e1c nhau.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1642025ND-CP_ve_giao_dich_dien_tu_trong_linh_vuc_BHXH\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 164\/2025\/N\u0110-CP v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 164\/2025\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch \u0111i\u1ec7n t\u1eed trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 C\u01a1 s\u1edf d\u1eef li\u1ec7u qu\u1ed1c gia v\u1ec1 b\u1ea3o hi\u1ec3m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 29\/06\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025. \u0110\u00e2y l\u00e0 nh\u00f3m quy \u0111\u1ecbnh c\u00f3 \u00fd ngh\u0129a th\u1ef1c t\u1ebf \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c v\u00e0 trao \u0111\u1ed5i d\u1eef li\u1ec7u v\u1edbi c\u01a1 quan BHXH.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1762025ND-CP_ve_tro_cap_huu_tri_xa_hoi\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 176\/2025\/N\u0110-CP v\u1ec1 tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed x\u00e3 h\u1ed9i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 176\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 <\/span><b>tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed x\u00e3 h\u1ed9i<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 30\/06\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025. V\u0103n b\u1ea3n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c tra c\u1ee9u khi n\u1ed9i dung c\u1ea7n x\u1eed l\u00fd li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch tr\u1ee3 c\u1ea5p h\u01b0u tr\u00ed x\u00e3 h\u1ed9i, thay v\u00ec ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o c\u00e1c quy \u0111\u1ecbnh v\u1ec1 BHXH b\u1eaft bu\u1ed9c ho\u1eb7c BHXH t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2742025ND-CP_ve_cham_dong_tron_dong_BHXH\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP v\u1ec1 ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p; khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 BHXH.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 16\/10\/2025 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 30\/11\/2025. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00f4ng t\u00e1c ki\u1ec3m so\u00e1t ngh\u0129a v\u1ee5 BHXH c\u1ee7a doanh nghi\u1ec7p. K\u1ebf to\u00e1n c\u1ea7n theo d\u00f5i \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ph\u1ea3i \u0111\u00f3ng, s\u1ed1 \u0111\u00e3 \u0111\u00f3ng v\u00e0 th\u1eddi h\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u1ec3 h\u1ea1n ch\u1ebf ph\u00e1t sinh c\u00e1c v\u1ea5n \u0111\u1ec1 li\u00ean quan \u0111\u1ebfn ch\u1eadm \u0111\u00f3ng ho\u1eb7c tr\u1ed1n \u0111\u00f3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_van_ban_moi_dang_chu_y_trong_nam_2026\"><\/span><b>C\u00e1c v\u0103n b\u1ea3n m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10078\" aria-describedby=\"caption-attachment-10078\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10078\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-va-cac-van-ban-dang-chu-y-trong-nam-2026.jpg\" alt=\"T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 v\u00e0 c\u00e1c v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd trong n\u0103m 2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-va-cac-van-ban-dang-chu-y-trong-nam-2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-va-cac-van-ban-dang-chu-y-trong-nam-2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-va-cac-van-ban-dang-chu-y-trong-nam-2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-va-cac-van-ban-dang-chu-y-trong-nam-2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Tong-hop-van-ban-huong-dan-Luat-Bao-hiem-xa-hoi-2026-va-cac-van-ban-dang-chu-y-trong-nam-2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10078\" class=\"wp-caption-text\">T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 v\u00e0 c\u00e1c v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd trong n\u0103m 2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c v\u0103n b\u1ea3n m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong n\u0103m 2026:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_852026ND-CP\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 85\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 85\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung. Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 25\/03\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/05\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_1622026ND-CP\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 162\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 162\/2026\/N\u0110-CP quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng. Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 15\/05\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2026.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghi_dinh_2832026ND-CP\"><\/span><b>Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i theo h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh ng\u00e0y 15\/07\/2026 v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/09\/2026. \u0110\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd, b\u1edfi vi\u1ec7c tu\u00e2n th\u1ee7 kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 m\u1ee9c \u0111\u00f3ng m\u00e0 c\u00f2n li\u00ean quan \u0111\u1ebfn r\u1ee7i ro x\u1eed ph\u1ea1t khi doanh nghi\u1ec7p vi ph\u1ea1m.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_Thong_tu_huong_dan_can_luu_y\"><\/span><b>C\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh Ngh\u1ecb \u0111\u1ecbnh, h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 c\u00f2n c\u00f3 c\u00e1c Th\u00f4ng t\u01b0 h\u01b0\u1edbng d\u1eabn theo t\u1eebng l\u0129nh v\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 v\u0103n b\u1ea3n \u0111\u00e1ng ch\u00fa \u00fd g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 12\/2025\/TT-BNV quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 BHXH b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 11\/2025\/TT-BNV quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 BHXH t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 25\/2025\/TT-BYT quy \u0111\u1ecbnh chi ti\u1ebft thi h\u00e0nh Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng v\u1ec1 l\u0129nh v\u1ef1c y t\u1ebf v\u00e0 m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt Kh\u00e1m b\u1ec7nh, ch\u1eefa b\u1ec7nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u00f4ng t\u01b0 88\/2025\/TT-BCA h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n BHXH b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi s\u0129 quan, h\u1ea1 s\u0129 quan, chi\u1ebfn s\u0129 C\u00f4ng an nh\u00e2n d\u00e2n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c v\u0103n b\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong t\u00e0i li\u1ec7u t\u1ed5ng h\u1ee3p ngu\u1ed3n, c\u00f9ng v\u1edbi nh\u00f3m th\u00f4ng t\u01b0 li\u00ean quan \u0111\u1ebfn tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, k\u1ebf to\u00e1n BHXH v\u00e0 m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch chuy\u00ean ng\u00e0nh kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyet_dinh_2222QD-BHXH_va_Quyet_dinh_313QD-BHXH\"><\/span><b>Quy\u1ebft \u0111\u1ecbnh 2222\/Q\u0110-BHXH v\u00e0 Quy\u1ebft \u0111\u1ecbnh 313\/Q\u0110-BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong nh\u00f3m v\u0103n b\u1ea3n nghi\u1ec7p v\u1ee5, Quy\u1ebft \u0111\u1ecbnh 2222\/Q\u0110-BHXH ng\u00e0y 29\/07\/2025 c\u1ee7a BHXH Vi\u1ec7t Nam ban h\u00e0nh Quy tr\u00ecnh gi\u1ea3i quy\u1ebft h\u01b0\u1edfng c\u00e1c ch\u1ebf \u0111\u1ed9 BHXH, chi tr\u1ea3 c\u00e1c ch\u1ebf \u0111\u1ed9 BHXH, BHTN. BHXH Vi\u1ec7t Nam cho bi\u1ebft quy tr\u00ecnh \u0111\u01b0\u1ee3c ban h\u00e0nh nh\u1eb1m chu\u1ea9n h\u00f3a vi\u1ec7c ti\u1ebfp nh\u1eadn, gi\u1ea3i quy\u1ebft v\u00e0 chi tr\u1ea3 c\u00e1c ch\u1ebf \u0111\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ebfn ng\u00e0y 27\/03\/2026, BHXH Vi\u1ec7t Nam ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 313\/Q\u0110-BHXH s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a quy tr\u00ecnh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 2222\/Q\u0110-BHXH. V\u0103n b\u1ea3n n\u00e0y hi\u1ec7n \u0111\u01b0\u1ee3c BHXH Vi\u1ec7t Nam c\u00f4ng b\u1ed1 \u1edf tr\u1ea1ng th\u00e1i \u0111ang c\u00f3 hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 313\/Q\u0110-BHXH c\u00f2n li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1eadp nh\u1eadt danh m\u1ee5c h\u1ed3 s\u01a1 b\u1eaft bu\u1ed9c ho\u1eb7c h\u1ed3 s\u01a1 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c thay th\u1ebf b\u1eb1ng d\u1eef li\u1ec7u li\u00ean th\u00f4ng, chia s\u1ebb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec v\u1eady, khi x\u1eed l\u00fd h\u1ed3 s\u01a1 h\u01b0\u1edfng ch\u1ebf \u0111\u1ed9 BHXH trong n\u0103m 2026, kh\u00f4ng n\u00ean ch\u1ec9 tra c\u1ee9u Quy\u1ebft \u0111\u1ecbnh 2222\/Q\u0110-BHXH m\u00e0 c\u1ea7n ki\u1ec3m tra c\u1ea3 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung l\u00e0 Quy\u1ebft \u0111\u1ecbnh 313\/Q\u0110-BHXH.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quyet_dinh_366QD-BHXH_ve_quy_trinh_thu_BHXH\"><\/span><b>Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH v\u1ec1 quy tr\u00ecnh thu BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd trong vi\u1ec7c t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 l\u00e0 Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 29\/04\/2026, BHXH Vi\u1ec7t Nam ban h\u00e0nh Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH v\u1ec1 quy tr\u00ecnh thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p; c\u1ea5p s\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, th\u1ebb b\u1ea3o hi\u1ec3m y t\u1ebf. V\u0103n b\u1ea3n c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 29\/04\/2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">BHXH Vi\u1ec7t Nam cho bi\u1ebft quy tr\u00ecnh m\u1edbi nh\u1eb1m \u0111i\u1ec1u ch\u1ec9nh vi\u1ec7c ph\u00e2n c\u1ea5p, ph\u00e2n quy\u1ec1n trong c\u00f4ng t\u00e1c thu v\u00e0 c\u1ea5p s\u1ed5 BHXH, th\u1ebb BHYT, \u0111\u1ed3ng th\u1eddi x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng c\u1ea5p trong h\u1ec7 th\u1ed1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, \u0111\u00e2y l\u00e0 v\u0103n b\u1ea3n c\u1ea7n c\u1eadp nh\u1eadt khi th\u1ef1c hi\u1ec7n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn \u0111\u0103ng k\u00fd, thu v\u00e0 qu\u1ea3n l\u00fd ng\u01b0\u1eddi tham gia BHXH.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mot_so_Quyet_dinh_va_Cong_van_lien_quan\"><\/span><b>M\u1ed9t s\u1ed1 Quy\u1ebft \u0111\u1ecbnh v\u00e0 C\u00f4ng v\u0103n li\u00ean quan<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i c\u00e1c v\u0103n b\u1ea3n n\u00eau tr\u00ean, danh m\u1ee5c t\u00e0i li\u1ec7u tham kh\u1ea3o c\u00f2n bao g\u1ed3m c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u00e0 c\u00f4ng v\u0103n ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c t\u1ed5 ch\u1ee9c, ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, gi\u1ea3i quy\u1ebft ch\u1ebf \u0111\u1ed9 v\u00e0 h\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n t\u1ea1i c\u01a1 quan BHXH.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 k\u1ec3 \u0111\u1ebfn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 688\/Q\u0110-BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 378\/Q\u0110-BHXH v\u00e0 Quy\u1ebft \u0111\u1ecbnh 3668\/Q\u0110-BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 313\/Q\u0110-BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 2222\/Q\u0110-BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 890\/BHXH-QLT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 144\/BHXH-QLT&amp;PTNTG.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 2792\/BHXH-QLT v\u1ec1 thu, \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Danh m\u1ee5c ngu\u1ed3n c\u0169ng ghi nh\u1eadn c\u00e1c v\u0103n b\u1ea3n tr\u01b0\u1edbc \u0111\u00e2y li\u00ean quan \u0111\u1ebfn thu BHXH, gi\u1ea3i quy\u1ebft ch\u1ebf \u0111\u1ed9, k\u1ebf to\u00e1n BHXH, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p v\u00e0 m\u1ed9t s\u1ed1 ch\u00ednh s\u00e1ch chuy\u00ean ng\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_doanh_nghiep_can_luu_y_gi_khi_ap_dung_cac_van_ban_BHXH_nam_2026\"><\/span><b>K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi \u00e1p d\u1ee5ng c\u00e1c v\u0103n b\u1ea3n BHXH n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 kh\u00f4ng ch\u1ec9 ph\u1ee5c v\u1ee5 m\u1ee5c \u0111\u00edch tra c\u1ee9u ph\u00e1p lu\u1eadt. V\u1edbi doanh nghi\u1ec7p, c\u00e1c quy \u0111\u1ecbnh n\u00e0y li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ti\u1ec1n l\u01b0\u01a1ng, chi ph\u00ed nh\u00e2n c\u00f4ng, c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng, h\u1ed3 s\u01a1 ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t s\u1ed1 c\u00f4ng vi\u1ec7c c\u1ea7n ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng tham gia: Doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu quy \u0111\u1ecbnh v\u1ec1 BHXH b\u1eaft bu\u1ed9c v\u1edbi t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, ng\u01b0\u1eddi qu\u1ea3n l\u00fd v\u00e0 c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng c\u00f3 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng: S\u1ed1 li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 d\u1eef li\u1ec7u BHXH c\u1ea7n th\u1ed1ng nh\u1ea5t \u0111\u1ec3 h\u1ea1n ch\u1ebf ch\u00eanh l\u1ec7ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 ph\u1ea3i \u0111\u00f3ng v\u00e0 s\u1ed1 \u0111\u00e3 \u0111\u00f3ng: Vi\u1ec7c n\u00e0y gi\u00fap doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n s\u1edbm t\u00ecnh tr\u1ea1ng thi\u1ebfu, ch\u1eadm ho\u1eb7c sai d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt h\u1ed3 s\u01a1 \u0111i\u1ec7n t\u1eed: Ngh\u1ecb \u0111\u1ecbnh 164\/2025\/N\u0110-CP v\u00e0 c\u00e1c quy tr\u00ecnh nghi\u1ec7p v\u1ee5 m\u1edbi cho th\u1ea5y d\u1eef li\u1ec7u \u0111i\u1ec7n t\u1eed ng\u00e0y c\u00e0ng gi\u1eef vai tr\u00f2 quan tr\u1ecdng trong th\u1ef1c hi\u1ec7n th\u1ee7 t\u1ee5c BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i trong n\u0103m 2026: V\u00ed d\u1ee5, Quy\u1ebft \u0111\u1ecbnh 313\/Q\u0110-BHXH \u0111\u00e3 s\u1eeda \u0111\u1ed5i quy tr\u00ecnh ban h\u00e0nh theo Quy\u1ebft \u0111\u1ecbnh 2222\/Q\u0110-BHXH, trong khi Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH \u0111\u00e3 ban h\u00e0nh m\u1ed9t quy tr\u00ecnh m\u1edbi v\u1ec1 thu BHXH, BHYT, BHTN.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng ho\u1eb7c ph\u00e1t sinh nhi\u1ec1u nghi\u1ec7p v\u1ee5 ti\u1ec1n l\u01b0\u01a1ng, vi\u1ec7c t\u1ed5 ch\u1ee9c d\u1eef li\u1ec7u v\u00e0 ki\u1ec3m so\u00e1t BHXH c\u1ea7n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u1ed3ng b\u1ed9 v\u1edbi h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n l\u00fd k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 li\u00ean quan ph\u00f9 h\u1ee3p v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nghi\u1ec7p v\u1ee5 c\u1ee5 th\u1ec3, k\u1ebf to\u00e1n c\u0169ng n\u00ean ph\u00e2n bi\u1ec7t gi\u1eefa vi\u1ec7c doanh nghi\u1ec7p \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1edbi ngh\u0129a v\u1ee5 BHXH c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd. N\u1ed9i dung v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-giam-doc\/\"> h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 tham kh\u1ea3o th\u00eam khi x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ec7 th\u1ed1ng t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 hi\u1ec7n g\u1ed3m nhi\u1ec1u t\u1ea7ng v\u0103n b\u1ea3n, trong \u0111\u00f3 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 41\/2024\/QH15 l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng. C\u00e1c ngh\u1ecb \u0111\u1ecbnh nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 159\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 164\/2025\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 176\/2025\/N\u0110-CP v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn c\u00e1c nh\u00f3m n\u1ed9i dung c\u1ee5 th\u1ec3.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Trong n\u0103m 2026, doanh nghi\u1ec7p c\u1ea7n ti\u1ebfp t\u1ee5c c\u1eadp nh\u1eadt c\u00e1c v\u0103n b\u1ea3n m\u1edbi nh\u01b0 Ngh\u1ecb \u0111\u1ecbnh 85\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 162\/2026\/N\u0110-CP, Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP, c\u00f9ng Quy\u1ebft \u0111\u1ecbnh 313\/Q\u0110-BHXH v\u00e0 Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m quan tr\u1ecdng \u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n l\u00e0 kh\u00f4ng ch\u1ec9 l\u01b0u danh s\u00e1ch v\u0103n b\u1ea3n m\u00e0 ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u0103n b\u1ea3n n\u00e0o \u00e1p d\u1ee5ng tr\u1ef1c ti\u1ebfp cho nghi\u1ec7p v\u1ee5 \u0111ang x\u1eed l\u00fd, th\u1eddi \u0111i\u1ec3m c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 v\u0103n b\u1ea3n s\u1eeda \u0111\u1ed5i, b\u1ed5 sung li\u00ean quan. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf vi\u1ec7c \u00e1p d\u1ee5ng nh\u1eb1m quy \u0111\u1ecbnh c\u0169 v\u00e0 ki\u1ec3m so\u00e1t t\u1ed1t h\u01a1n ngh\u0129a v\u1ee5 BHXH trong n\u0103m 2026.<\/span><\/p>\n<blockquote><p><b><i>\u6ce8\u8a18<\/i><\/b><i><span style=\"font-weight: 400;\">: Khi \u00e1p d\u1ee5ng ph\u00e1p lu\u1eadt v\u00e0o m\u1ed9t tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3, doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu to\u00e0n v\u0103n v\u0103n b\u1ea3n, \u0111i\u1ec1u kho\u1ea3n \u00e1p d\u1ee5ng, th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh v\u00e0 t\u00ecnh tr\u1ea1ng hi\u1ec7u l\u1ef1c c\u1ee7a v\u0103n b\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/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>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/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>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/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\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: 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 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tong_hop_van_ban_huong_dan_luat_Bao_hiem_xa_hoi_2026\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Bao_hiem_xa_hoi_2024_co_hieu_luc_tu_khi_nao\"><\/span><b>Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb khi n\u00e0o?<\/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 s\u1ed1 41\/2024\/QH15 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_ban_nao_huong_dan_BHXH_bat_buoc_trong_nam_2026\"><\/span><b>V\u0103n b\u1ea3n n\u00e0o h\u01b0\u1edbng d\u1eabn BHXH b\u1eaft bu\u1ed9c trong n\u0103m 2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u0103n b\u1ea3n tr\u1ecdng t\u00e2m l\u00e0 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP, \u0111\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Van_ban_nao_huong_dan_BHXH_tu_nguyen\"><\/span><b>V\u0103n b\u1ea3n n\u00e0o h\u01b0\u1edbng d\u1eabn BHXH t\u1ef1 nguy\u1ec7n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 159\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 BHXH t\u1ef1 nguy\u1ec7n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_thu_BHXH_nam_2026_duoc_quy_dinh_tai_van_ban_nao\"><\/span><b>Quy tr\u00ecnh thu BHXH n\u0103m 2026 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i v\u0103n b\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH ng\u00e0y 29\/04\/2026 c\u1ee7a BHXH Vi\u1ec7t Nam ban h\u00e0nh Quy tr\u00ecnh thu BHXH, BHYT, BHTN; c\u1ea5p s\u1ed5 BHXH, th\u1ebb BHYT v\u00e0 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y ban h\u00e0nh.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_giai_quyet_che_do_BHXH_nam_2026_co_thay_doi_khong\"><\/span><b>Quy tr\u00ecnh gi\u1ea3i quy\u1ebft ch\u1ebf \u0111\u1ed9 BHXH n\u0103m 2026 c\u00f3 thay \u0111\u1ed5i kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Quy\u1ebft \u0111\u1ecbnh 313\/Q\u0110-BHXH ng\u00e0y 27\/03\/2026 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a quy tr\u00ecnh ban h\u00e0nh k\u00e8m theo Quy\u1ebft \u0111\u1ecbnh 2222\/Q\u0110-BHXH n\u0103m 2025.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1ed5ng h\u1ee3p v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2026 l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p, k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng quan t\u00e2m khi th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 tham gia, \u0111\u00f3ng v\u00e0 gi\u1ea3i quy\u1ebft c\u00e1c ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. T\u1eeb ng\u00e0y 01\/07\/2025, Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 41\/2024\/QH15 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0 thay th\u1ebf Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2014. Sau \u0111\u00f3, Ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u00e3 ban h\u00e0nh nhi\u1ec1u Ngh\u1ecb \u0111\u1ecbnh, Th\u00f4ng t\u01b0, Quy\u1ebft \u0111\u1ecbnh v\u00e0 V\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn \u0111\u1ec3 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c quy \u0111\u1ecbnh m\u1edbi. \u0110\u1ebfn n\u0103m 2026, h\u1ec7 th\u1ed1ng v\u0103n [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10079,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10076","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/comments?post=10076"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10076\/revisions"}],"predecessor-version":[{"id":10080,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/10076\/revisions\/10080"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/10079"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=10076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=10076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=10076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}