{"id":7192,"date":"2026-01-09T01:41:07","date_gmt":"2026-01-09T08:41:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7192"},"modified":"2026-01-09T01:41:07","modified_gmt":"2026-01-09T08:41:07","slug":"dieu-chinh-muc-luong-dong-bhxh-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-muc-luong-dong-bhxh-2026\/","title":{"rendered":"\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306e\u4f01\u696d\u306f\u30012026\u5e741\u670825\u65e5\u307e\u3067\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306b\u4f7f\u7528\u3059\u308b\u7d66\u4e0e\u3092\u8abf\u6574\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e741\u67087\u65e5\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u793e\u4f1a\u4fdd\u967a\u5c40\uff08BHXH\uff09\u306f\u30012026\u5e74\u306b\u9069\u7528\u3055\u308c\u308b\u5404\u7a2e\u4fdd\u967a\uff08\u793e\u4f1a\u4fdd\u967a\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u5931\u696d\u4fdd\u967a\u3001\u52b4\u50cd\u707d\u5bb3\u75be\u75c5\u4fdd\u967a\uff09\u306e\u4fdd\u967a\u6599\u7387\u8abf\u6574\u306b\u95a2\u3059\u308b\u901a\u77e5\u7b2c64\/TB-BHXH\u53f7\u3092\u6b63\u5f0f\u306b\u767a\u884c\u3057\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306e\u3059\u3079\u3066\u306e\u4f01\u696d\u3068\u5f93\u696d\u54e1\u304c\u6cd5\u7684\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u8a8d\u8b58\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u91cd\u8981\u306a\u5909\u66f4\u3067\u3059\u3002<\/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\" 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\/ja\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Co_so_phap_ly_va_doi_tuong_ap_dung\" >\u6cd5\u7684\u6839\u62e0\u3068\u9069\u7528\u7bc4\u56f2<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Cac_noi_dung_trong_tam_doanh_nghiep_can_trien_khai\" >\u4f01\u696d\u304c\u5b9f\u88c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u91cd\u8981\u306a\u9818\u57df\u3002<\/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\/ja\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Ra_soat_va_dieu_chinh_Hop_dong_lao_dong_HDLD\" >\u96c7\u7528\u5951\u7d04\u306e\u898b\u76f4\u3057\u3068\u4fee\u6b63\u3002<\/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\/ja\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Quy_trinh_nop_ho_so_dieu_chinh_muc_luong_dong_bao_hiem\" >\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306b\u4f7f\u7528\u3059\u308b\u7d66\u4e0e\u306e\u8abf\u6574\u3092\u7533\u8acb\u3059\u308b\u624b\u7d9a\u304d\u3002<\/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\/ja\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Thoi_han_va_che_tai_xu_ly_cham_tre\" >\u671f\u9650\u3068\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247<\/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\/ja\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Xac_nhan_qua_trinh_BHXH_va_giai_quyet_che_do\" >\u793e\u4f1a\u4fdd\u967a\u624b\u7d9a\u304d\u306e\u78ba\u8a8d\u3068\u7d66\u4ed8\u91d1\u306e\u7cbe\u7b97\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-muc-luong-dong-bhxh-2026\/#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><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Cac_dich_vu_khac\" >\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_doi_tuong_ap_dung\"><\/span><b>\u6cd5\u7684\u6839\u62e0\u3068\u9069\u7528\u7bc4\u56f2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u901a\u77e564\/TB-BHXH\u306f\u3001\u65b0\u305f\u306a\u6700\u4f4e\u8cc3\u91d1\u3092\u898f\u5b9a\u3059\u308b\u653f\u5e9c\u4ee4293\/2025\/ND-CP\u306b\u57fa\u3065\u304d\u767a\u884c\u3055\u308c\u307e\u3057\u305f\u30022026\u5e741\u67081\u65e5\u3088\u308a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u306e\u96c7\u7528\u4e3b\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u57fa\u6e96\u3068\u306a\u308b\u8cc3\u91d1\u6c34\u6e96\u3092\u898b\u76f4\u3057\u3001\u65b0\u898f\u5247\u306b\u6e96\u62e0\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_noi_dung_trong_tam_doanh_nghiep_can_trien_khai\"><\/span><b>\u4f01\u696d\u304c\u5b9f\u88c5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u91cd\u8981\u306a\u9818\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u52b4\u50cd\u8005\u306e\u6a29\u5229\u3092\u78ba\u4fdd\u3057\u3001\u6cd5\u7684\u898f\u5236\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u3001\u96c7\u7528\u4e3b\u306f\u4fdd\u967a\u4ee3\u7406\u5e97\u3068\u306e\u5951\u7d04\u304a\u3088\u3073\u7533\u544a\u624b\u7d9a\u304d\u306b\u95a2\u9023\u3059\u308b\u4ee5\u4e0b\u306e\u91cd\u8981\u306a\u30bf\u30b9\u30af\u306b\u91cd\u70b9\u3092\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_va_dieu_chinh_Hop_dong_lao_dong_HDLD\"><\/span><b>\u96c7\u7528\u5951\u7d04\u306e\u898b\u76f4\u3057\u3068\u4fee\u6b63\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u306f\u3001\u6700\u4f4e\u8cc3\u91d1\u3092\u66f4\u65b0\u3059\u308b\u305f\u3081\u306b\u3001\u3059\u3079\u3066\u306e\u96c7\u7528\u5951\u7d04\u3001\u56e3\u4f53\u4ea4\u6e09\u5354\u5b9a\u3001\u304a\u3088\u3073\u793e\u5185\u898f\u5247\u3092\u7cbe\u67fb\u3059\u308b\u8cac\u4efb\u304c\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0a\u65b9\u8abf\u6574\uff1a\u7d66\u4e0e\u306f\u3001\u653f\u4ee4 293\/2025\/ND-CP \u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u8cc3\u91d1\u3092\u4e0b\u56de\u3063\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6a29\u5229\u306e\u7559\u4fdd: \u4e21\u5f53\u4e8b\u8005\u304c\u65b0\u305f\u306a\u5408\u610f\u306b\u9054\u3057\u306a\u3044\u9650\u308a\u3001\u52b4\u50cd\u8005\u306b\u3068\u3063\u3066\u3088\u308a\u6709\u76ca\u306a\u7d04\u675f\uff08\u719f\u7df4\u52b4\u50cd\u8005\u306e\u8cc3\u91d1\u306e\u5f15\u304d\u4e0a\u3052\u3001\u5c11\u306a\u304f\u3068\u3082 7%\u3001\u5371\u967a\u4f5c\u696d\u624b\u5f53\u306a\u3069\uff09\u3092\u5f15\u304d\u7d9a\u304d\u5c65\u884c\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u4f8b\uff1a\u6240\u5728\u5730\u306e\u5909\u66f4\u306b\u3088\u308a\u3001\u65b0\u3057\u3044\u6700\u4f4e\u8cc3\u91d1\u304c\u4ee5\u524d\u306e\u6700\u4f4e\u8cc3\u91d1\uff082025\u5e7412\u670831\u65e5\u6642\u70b9\uff09\u3088\u308a\u3082\u4f4e\u304f\u306a\u308b\u5834\u5408\u3001\u4e8b\u696d\u8005\u306f\u65b0\u3057\u3044\u898f\u5236\u304c\u65bd\u884c\u3055\u308c\u308b\u307e\u3067\u3001\u4ee5\u524d\u96c7\u7528\u3057\u3066\u3044\u305f\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u4ee5\u524d\u306e\u8cc3\u91d1\u3092\u7dad\u6301\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_nop_ho_so_dieu_chinh_muc_luong_dong_bao_hiem\"><\/span><b>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306b\u4f7f\u7528\u3059\u308b\u7d66\u4e0e\u306e\u8abf\u6574\u3092\u7533\u8acb\u3059\u308b\u624b\u7d9a\u304d\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f1a\u793e\u306e\u7533\u544a\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u793e\u4f1a\u4fdd\u967a\u5e81\u306f\u3055\u307e\u3056\u307e\u306a\u65b9\u6cd5\u3067\u5bfe\u5fdc\u3057\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u52d5\u8abf\u6574\uff1a\u4f01\u696d\u304c\u96c7\u7528\u5951\u7d04\u66f8\u306b\u6b63\u3057\u3044\u7d66\u4e0e\u3068\u624b\u5f53\u3092\u3059\u3067\u306b\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4f01\u696d\u304c\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u304f\u3066\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u5e81\u304c\u6700\u5927\/\u6700\u5c0f\u62e0\u51fa\u7d66\u4e0e\u3092\u81ea\u52d5\u7684\u306b\u66f4\u65b0\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u66f8\u5316\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff1a\u96c7\u7528\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5b9f\u969b\u306e\u7d66\u4e0e\u304c\u6b63\u78ba\u306b\u66f4\u65b0\u3055\u308c\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u73fe\u884c\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u793e\u4f1a\u4fdd\u967a\u3001\u5065\u5eb7\u4fdd\u967a\u3001\u5931\u696d\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u306b\u4f7f\u7528\u3059\u308b\u7d66\u4e0e\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u6587\u66f8\u3092\u7a4d\u6975\u7684\u306b\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_va_che_tai_xu_ly_cham_tre\"><\/span><b>\u671f\u9650\u3068\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u7f70\u5247<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u696d\u304c2026\u5e741\u670825\u65e5\u307e\u3067\u306b\u8abf\u6574\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u3001\u793e\u4f1a\u4fdd\u967a\u5e81\u306f\u3001\u653f\u4ee4293\/2025\/ND-CP\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u6700\u4f4e\u6c34\u6e96\u306b\u4fdd\u967a\u6599\u7387\u3092\u4e00\u6642\u7684\u306b\u8abf\u6574\u3057\u307e\u3059\u3002\u5f93\u696d\u54e1\u306e\u5b9f\u969b\u306e\u8cc3\u91d1\u304c\u6700\u4f4e\u6c34\u6e96\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5f93\u696d\u54e1\u306e\u9577\u671f\u7684\u306a\u6a29\u5229\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_nhan_qua_trinh_BHXH_va_giai_quyet_che_do\"><\/span><b>\u793e\u4f1a\u4fdd\u967a\u624b\u7d9a\u304d\u306e\u78ba\u8a8d\u3068\u7d66\u4ed8\u91d1\u306e\u7cbe\u7b97\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u793e\u4f1a\u4fdd\u967a\u5e81\u306f\u3001\u4f01\u696d\u304c\u898f\u5b9a\u306e\u6700\u4f4e\u8cc3\u91d1\u306b\u57fa\u3065\u304d\u4fdd\u967a\u6599\u3092\u6b63\u3057\u304f\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306b\u306e\u307f\u3001\u52a0\u5165\u671f\u9593\u306e\u78ba\u8a8d\uff08\u8a18\u9332\u306e\u78ba\u5b9a\uff09\u3084\u75c5\u6c17\u4f11\u6687\u3001\u7523\u4f11\u3001\u9000\u8077\u91d1\u306a\u3069\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u3068\u660e\u8a00\u3057\u3066\u3044\u307e\u3059\u3002\u6700\u4f4e\u8cc3\u91d1\u306e\u8abf\u6574\u306e\u9045\u308c\u3084\u8aa4\u308a\u306f\u3001\u5f93\u696d\u54e1\u306e\u6a29\u5229\u3092\u76f4\u63a5\u7684\u306b\u4fb5\u5bb3\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u901a\u77e564\/TB-BHXH\u306f\u3001\u653f\u4ee4293\u306e\u5b9f\u65bd\u306b\u304a\u3044\u3066\u6cd5\u306e\u512a\u4f4d\u6027\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u8a73\u7d30\u306a\u30ac\u30a4\u30c0\u30f3\u30b9\u6587\u66f8\u3067\u3059\u3002\u671f\u9650\u3092\u9075\u5b88\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u5f93\u696d\u54e1\u306e\u5b89\u5fc3\u3082\u78ba\u4fdd\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f4f\u6240\uff1a\u30db\u30fc\u30c1\u30df\u30f3\u5e02\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a43\u756a\u573019A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u643a\u5e2f\u96fb\u8a71\/\u30b6\u30ed: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">E\u30e1\u30fc\u30eb: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u305d\u306e\u4ed6\u306e\u30b5\u30fc\u30d3\u30b9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76e3\u67fb: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5efa\u8a2d\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u8af8\u8868\u76e3\u67fb\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u3068\u7a0e\u52d9: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u5831\u544a\u66f8<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7533\u544a\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u5074\u9762: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5c31\u52b4\u8a31\u53ef\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u767b\u9332\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6295\u8cc7\u8a3c\u660e\u66f8\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ed6\u306e\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u79fb\u8ee2\u4fa1\u683c\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53d6\u5f15\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30d3\u30b8\u30cd\u30b9\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u30ec\u30fb\u30db\u30a2\u30f3\u30fb\u30c8\u30a5\u30a8\u30f3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u306e\u5275\u8a2d\u8005\u517c CEO\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5206\u91ce\u3067 30 \u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u30d9\u30c8\u30ca\u30e0\u306e CPA \u76e3\u67fb\u4eba\u3002<\/span><\/p>\n<blockquote><p><b>\u30bd\u30fc\u30b9\uff1a<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/doanh-nghiep-tp-hcm-phai-dieu-chinh-muc-luong-dong-bhxh-cham-nhat-ngay-25-1-2026--vbpl140626.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2026\u5e741\u67087\u65e5\u4ed8\u901a\u77e5\u756a\u53f764\/TB-BHXH\u3002<\/span><\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 07\/01\/2026, B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) TP. H\u1ed3 Ch\u00ed Minh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng b\u00e1o s\u1ed1 64\/TB-BHXH v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m (BHXH, BHYT, BHTN, BHTNL\u0110-BNN) \u00e1p d\u1ee5ng cho n\u0103m 2026. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i TP.HCM c\u1ea7n n\u1eafm r\u00f5 \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. C\u01a1 s\u1edf ph\u00e1p l\u00fd v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng b\u00e1o 64\/TB-BHXH \u0111\u01b0\u1ee3c ban h\u00e0nh d\u1ef1a tr\u00ean Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh v\u1ec1 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u m\u1edbi. K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u00ean \u0111\u1ecba [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7192","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\/7192","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=7192"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7192\/revisions"}],"predecessor-version":[{"id":7194,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/7192\/revisions\/7194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/7193"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=7192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=7192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=7192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}