{"id":8712,"date":"2026-05-28T11:16:40","date_gmt":"2026-05-28T04:16:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8712"},"modified":"2026-05-28T11:16:40","modified_gmt":"2026-05-28T04:16:40","slug":"phi-cong-doan-thang-5-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/","title":{"rendered":"\u4f01\u696d\u304c\u7559\u610f\u3059\u3079\u304d\u30012026\u5e745\u6708\u304b\u3089\u306e\u52b4\u50cd\u7d44\u5408\u8cbb\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u5909\u66f4\u70b9\u3002\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 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\u6b63\u5f0f\u306b\u767a\u52b9\u3057\u305f\u3053\u306e\u65b0\u3057\u3044\u653f\u4ee4\u306f\u3001\u4ee5\u524d\u306e\u653f\u4ee4191\/2013\/ND-CP\u306e\u6642\u4ee3\u9045\u308c\u306e\u898f\u5b9a\u306b\u4ee3\u308f\u308b\u4e00\u9023\u306e\u753b\u671f\u7684\u306a\u898f\u5236\u3092\u88dc\u8db3\u304a\u3088\u3073\u6539\u826f\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8ca1\u52d9\u30fb\u7d4c\u7406\u90e8\u9580\u306b\u3068\u3063\u3066\u3001\u9069\u683c\u306a\u62e0\u51fa\u8005\u3001\u652f\u6255\u671f\u9650\u3001\u5ef6\u6ede\u91d1\u3001\u514d\u9664\u3001\u6e1b\u984d\u3001\u4e00\u6642\u505c\u6b62\u306b\u95a2\u3059\u308b\u65b9\u91dd\u3068\u3044\u3063\u305f\u65b0\u305f\u306a\u898f\u5236\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3059\u3002\u8cb4\u793e\u304c\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u7a4d\u6975\u7684\u306b\u6700\u9069\u5316\u3057\u3001\u6cd5\u4ee4\u9075\u5b88\u3092\u6700\u5927\u9650\u306b\u78ba\u4fdd\u3067\u304d\u308b\u3088\u3046\u3001\u672c\u7a3f\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u96c7\u7528\u4e3b\u304c\u7279\u306b\u6ce8\u610f\u3092\u6255\u3046\u3079\u304d\u30012026\u5e745\u6708\u304b\u3089\u306e\u7d44\u5408\u8cbb\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u4e3b\u8981\u306a\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u8a73\u7d30\u306a\u5206\u6790\u3092\u63d0\u4f9b\u3057\u307e\u3059\u3002<\/span><\/p>\n<figure id=\"attachment_8714\" aria-describedby=\"caption-attachment-8714\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8714\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8714\" class=\"wp-caption-text\">\u4f01\u696d\u304c\u7559\u610f\u3059\u3079\u304d\u30012026\u5e745\u6708\u304b\u3089\u306e\u52b4\u50cd\u7d44\u5408\u8cbb\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u5909\u66f4\u70b9\u3002<\/figcaption><\/figure>\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\/phi-cong-doan-thang-5-2026\/#Thoi_han_dong_phi_cong_doan_thang_52026_co_gi_moi\" >2026\u5e745\u6708\u306e\u7d44\u5408\u8cbb\u7d0d\u4ed8\u671f\u9650\u306b\u95a2\u3057\u3066\u3001\u4f55\u304b\u65b0\u3057\u3044\u5909\u66f4\u70b9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Quy_dinh_cu_the_thoi_han_dong_theo_chu_ky_thang_va_quy\" 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ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Phan_biet_cham_dong_va_khong_dong_kinh_phi_cong_doan\" >\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u9045\u5ef6\u3068\u672a\u6255\u3044\u306e\u9055\u3044\u3092\u660e\u78ba\u306b\u3059\u308b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#The_nao_la_hanh_vi_cham_dong_kinh_phi_cong_doan\" >\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u304c\u9045\u308c\u308b\u3068\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u3067\u3059\u304b\uff1f<\/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\/phi-cong-doan-thang-5-2026\/#Truong_hop_duoc_xac_dinh_la_khong_dong_kinh_phi_cong_doan\" 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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\/ja\/phi-cong-doan-thang-5-2026\/#Dieu_kien_giam_muc_dong_dua_tren_quy_mo_va_ty_le_cat_giam_lao_dong\" >\u62e0\u51fa\u7387\u306e\u6e1b\u984d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4eba\u54e1\u524a\u6e1b\u306e\u898f\u6a21\u3068\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Thoi_gian_giam_muc_dong_toi_da_theo_quy_dinh_moi_Ke_toan_can_luu_y\" >\u65b0\u898f\u5247\u306b\u57fa\u3065\u304f\u62e0\u51fa\u91d1\u306e\u6700\u5927\u524a\u6e1b\u671f\u9593\uff1a\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Bo_sung_co_che_tam_dung_dong_kinh_phi_cong_doan_len_den_12_thang\" >\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u3092\u6700\u957712\u30f6\u6708\u9593\u4e00\u6642\u7684\u306b\u505c\u6b62\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3092\u8ffd\u52a0\u3059\u308b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Dieu_kien_cu_the_ve_so_luong_lao_dong_nghi_viec_hoac_thiet_hai_tai_san\" >\u89e3\u96c7\u3055\u308c\u305f\u52b4\u50cd\u8005\u306e\u6570\u3084\u7269\u7684\u640d\u5bb3\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u6761\u4ef6\u3002<\/a><\/li><\/ul><\/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\/phi-cong-doan-thang-5-2026\/#Phan_phoi_kinh_phi_cho_to_chuc_nguoi_lao_dong_tai_doanh_nghiep\" >\u4f01\u696d\u5185\u306b\u304a\u3051\u308b\u5f93\u696d\u54e1\u7d44\u7e54\u3078\u306e\u8cc7\u91d1\u914d\u5206\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Nghia_vu_bao_cao_dinh_ky_cua_to_chuc_nguoi_lao_dong\" >\u52b4\u50cd\u8005\u56e3\u4f53\u306e\u5b9a\u671f\u5831\u544a\u7fa9\u52d9<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Mo_rong_nguon_dong_doi_voi_don_vi_su_nghiep_cong_lap_tu_chu\" >\u81ea\u5f8b\u7684\u306a\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u6a5f\u95a2\u3078\u306e\u8cc7\u91d1\u6e90\u3092\u62e1\u5927\u3059\u308b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Nguon_dong_doi_voi_don_vi_tu_chu_mot_phan_chi_thuong_xuyen\" >\u7d4c\u5e38\u652f\u51fa\u306b\u95a2\u3057\u3066\u90e8\u5206\u7684\u306b\u81ea\u5df1\u8cc7\u91d1\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u90e8\u7f72\u3078\u306e\u8cc7\u91d1\u6e90\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Nguon_dong_doi_voi_don_vi_tu_chu_toan_bo_chi_thuong_xuyen_va_dau_tu\" >\u7d4c\u5e38\u652f\u51fa\u3068\u6295\u8cc7\u652f\u51fa\u306e\u4e21\u65b9\u306b\u304a\u3044\u3066\u5b8c\u5168\u306b\u81ea\u7acb\u3057\u3066\u3044\u308b\u7d44\u7e54\u306b\u3068\u3063\u3066\u3001\u8cc7\u91d1\u8abf\u9054\u306f\u5fc5\u9808\u6761\u4ef6\u3067\u3042\u308b\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#Ket_luan_va_khuyen_nghi_cho_ke_toan_khi_xu_ly_phi_cong_doan\" >\u7d50\u8ad6\u3068\u3001\u7d44\u5408\u8cbb\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u58eb\u3078\u306e\u63d0\u8a00\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ja\/phi-cong-doan-thang-5-2026\/#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><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_dong_phi_cong_doan_thang_52026_co_gi_moi\"><\/span><b>2026\u5e745\u6708\u306e\u7d44\u5408\u8cbb\u7d0d\u4ed8\u671f\u9650\u306b\u95a2\u3057\u3066\u3001\u4f55\u304b\u65b0\u3057\u3044\u5909\u66f4\u70b9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8715\" aria-describedby=\"caption-attachment-8715\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8715\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi.jpg\" alt=\"Th\u1eddi h\u1ea1n \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 c\u00f3 g\u00ec m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8715\" class=\"wp-caption-text\">2026\u5e745\u6708\u306e\u7d44\u5408\u8cbb\u7d0d\u5165\u671f\u9650\u306b\u95a2\u3057\u3066\u3001\u4f55\u304b\u65b0\u3057\u3044\u60c5\u5831\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6708\u6b21\u4f1a\u8a08\u51e6\u7406\u306b\u6700\u3082\u76f4\u63a5\u7684\u304b\u3064\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u5909\u66f4\u70b9\u306f\u3001\u652f\u6255\u7fa9\u52d9\u5c65\u884c\u306e\u671f\u9650\u3067\u3059\u3002\u3053\u306e\u671f\u9650\u3092\u660e\u78ba\u306b\u5b9a\u3081\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u652f\u6255\u9045\u5ef6\u306b\u4f34\u3046\u4e0d\u5fc5\u8981\u306a\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_cu_the_thoi_han_dong_theo_chu_ky_thang_va_quy\"><\/span><b>\u898f\u5247\u3067\u306f\u3001\u6708\u3054\u3068\u304a\u3088\u3073\u56db\u534a\u671f\u3054\u3068\u306e\u652f\u6255\u671f\u9650\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4105\/2026\/ND-CP\u7b2c4\u6761\u306e\u6ce8\u76ee\u3059\u3079\u304d\u65b0\u70b9\u306e1\u3064\u306f\u3001\u3053\u308c\u307e\u3067\u306f\u6f20\u7136\u3068\u3057\u304b\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u652f\u6255\u671f\u9650\u304c\u3001\u4eca\u56de\u521d\u3081\u3066\u5177\u4f53\u7684\u306b\u5b9a\u3081\u3089\u308c\u305f\u3053\u3068\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6708\u6255\u3044\u306e\u5834\u5408\uff1a\u652f\u6255\u671f\u9650\u306f\u7fcc\u6708\u672b\u65e5\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u30012026\u5e745\u6708\u5206\u306e\u7d44\u5408\u8cbb\u306e\u652f\u6255\u671f\u9650\u306f2026\u5e746\u670830\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\u30f6\u6708\u3054\u3068\u306e\u652f\u6255\u3044\u306e\u5834\u5408\uff1a\u652f\u6255\u671f\u9650\u306f\u3001\u305d\u306e\u652f\u6255\u3044\u30b5\u30a4\u30af\u30eb\u76f4\u5f8c\u306e\u6708\u306e\u6700\u7d42\u65e5\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_dac_thu_cho_doanh_nghiep_nong_%E2%80%93_lam_%E2%80%93_ngu_%E2%80%93_diem_nghiep\"><\/span><b>\u8fb2\u696d\u3001\u6797\u696d\u3001\u6f01\u696d\u3001\u88fd\u5869\u696d\u4f01\u696d\u5411\u3051\u306e\u7279\u5225\u306a\u4ed5\u7d44\u307f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b63\u7bc0\u5909\u52d5\u306b\u5de6\u53f3\u3055\u308c\u308b\u7523\u696d\u3078\u306e\u6700\u5927\u9650\u306e\u652f\u63f4\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u3001\u65b0\u653f\u4ee4\u306f\u8fb2\u696d\u3001\u6797\u696d\u3001\u6f01\u696d\u3001\u88fd\u5869\u696d\u306b\u5f93\u4e8b\u3059\u308b\u4f01\u696d\u3092\u652f\u63f4\u3059\u308b\u3068\u3044\u3046\u7cbe\u795e\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u3002\u751f\u7523\u30fb\u666f\u6c17\u5faa\u74b0\u306b\u5fdc\u3058\u3066\u8cc3\u91d1\u3092\u652f\u6255\u3046\u3053\u308c\u3089\u306e\u4f01\u696d\u306f\u3001\u76f4\u5c5e\u306e\u52b4\u50cd\u7d44\u5408\u7d44\u7e54\u306b\u4e8b\u524d\u306b\u767b\u9332\u3059\u308c\u3070\u3001\u6708\u6255\u3044\u304b\u56db\u534a\u671f\u6255\u3044\u304b\u3092\u81ea\u7531\u306b\u9078\u629e\u3067\u304d\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_thuc_te_voi_Nghi_dinh_1912013ND-CP_truoc_day\"><\/span><b>\u4ee5\u524d\u306e\u653f\u4ee4191\/2013\/ND-CP\u3068\u306e\u6bd4\u8f03\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4191\/2013\/ND-CP\u3067\u306f\u3001\u4f01\u696d\u306f\u5f37\u5236\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u3068\u540c\u6642\u306b\u3001\u52b4\u50cd\u7d44\u5408\u8cbb\u3092\u67081\u56de\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u6f20\u7136\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u65e7\u653f\u4ee4\u3067\u306f\u3001\u3053\u306e\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u671f\u9650\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u4f01\u696d\u304c\u4e00\u6642\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u306e\u56f0\u96e3\u306b\u76f4\u9762\u3057\u3001\u652f\u6255\u671f\u65e5\u3092\u5ef6\u671f\u3057\u305f\u3044\u5834\u5408\u3001\u9055\u53cd\u3068\u307f\u306a\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u304c\u5206\u304b\u3089\u305a\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u6df7\u4e71\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u653f\u4ee4105\/2026\u306b\u57fa\u3065\u304d\u30012026\u5e745\u6708\u5206\u306e\u52b4\u50cd\u7d44\u5408\u8cbb\u304c\u8a08\u7b97\u3055\u308c\u308b\u6642\u70b9\u304b\u3089\u3001\u3053\u306e\u671f\u9593\u306f\u7fcc\u6708\u672b\u65e5\u307e\u3067\u3068\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_cham_dong_va_khong_dong_kinh_phi_cong_doan\"><\/span><b>\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u9045\u5ef6\u3068\u672a\u6255\u3044\u306e\u9055\u3044\u3092\u660e\u78ba\u306b\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4105\/2026\/ND-CP\u7b2c6\u6761\u306b\u304a\u3051\u308b\u652f\u6255\u9045\u5ef6\u304a\u3088\u3073\u4e0d\u6255\u3044\u306e\u6982\u5ff5\u306e\u660e\u78ba\u5316\u306f\u3001\u4f01\u696d\u306b\u5bfe\u3059\u308b\u884c\u653f\u7f70\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u4e0a\u3067\u5927\u304d\u306a\u524d\u9032\u3068\u306a\u308b\u3002\u4f1a\u8a08\u58eb\u306f\u3053\u308c\u3092\u5358\u306b2026\u5e745\u6708\u306e\u7d44\u5408\u8cbb\u3068\u547c\u3076\u3053\u3068\u304c\u591a\u3044\u304c\u3001\u3053\u308c\u306f\u57fa\u672c\u7684\u306b\u96c7\u7528\u4e3b\u304b\u30892%\u57fa\u91d1\u3078\u306e\u62e0\u51fa\u91d1\u3067\u3042\u308b\u3053\u3068\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_hanh_vi_cham_dong_kinh_phi_cong_doan\"><\/span><b>\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u304c\u9045\u308c\u308b\u3068\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u3067\u3059\u304b\uff1f<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u65b0\u306e\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u3088\u308b\u3068\u3001\u652f\u6255\u3044\u306e\u9045\u5ef6\u3068\u306f\u3001\u4f01\u696d\u304c\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u671f\u9650\uff08\u6708\u6255\u3044\u306e\u5834\u5408\u3001\u7fcc\u6708\u672b\u65e5\u4ee5\u964d\uff09\u3092\u904e\u304e\u3066\u3082\u652f\u6255\u3044\u3092\u6e08\u307e\u305b\u3066\u3044\u306a\u3044\u3001\u307e\u305f\u306f\u5168\u984d\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3092\u6307\u3057\u307e\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u30012026\u5e745\u6708\u307e\u3067\u306e\u672a\u6255\u3044\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u3092\u5148\u5ef6\u3070\u3057\u306b\u305b\u305a\u3001\u4e88\u671f\u305b\u306c\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u306e\u671f\u9650\u306b\u6ce8\u610f\u3092\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_xac_dinh_la_khong_dong_kinh_phi_cong_doan\"><\/span><b>\u52b4\u50cd\u7d44\u5408\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u3068\u7279\u5b9a\u3055\u308c\u305f\u4e8b\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u306e\u9045\u5ef6\u884c\u70ba\u3088\u308a\u3082\u6df1\u523b\u306a\u554f\u984c\u3068\u3057\u3066\u3001\u65b0\u653f\u4ee4\u3067\u306f\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u4e0d\u6255\u3044\u3068\u307f\u306a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u660e\u78ba\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u304a\u308a\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u542b\u307e\u308c\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u540c\u793e\u306f\u3001\u6cd5\u5f8b\u3067\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u63a7\u9664\u3068\u7d0d\u4ed8\u3092\u5168\u304f\u884c\u308f\u306a\u304b\u3063\u305f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5b9a\u3055\u308c\u305f\u652f\u6255\u671f\u9650\u304b\u308960\u65e5\u4ee5\u5185\u306b\u652f\u6255\u984d\u3092\u652f\u6255\u308f\u306a\u3044\u3001\u307e\u305f\u306f\u4e00\u90e8\u3057\u304b\u652f\u6255\u308f\u306a\u3044\u4f01\u696d\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u898f\u5b9a\u3055\u308c\u305f\u652f\u6255\u671f\u9650\u304b\u308960\u65e5\u4ee5\u5185\u306b\u3001\u5fc5\u8981\u306a\u5f93\u696d\u54e1\u6570\u306b\u5bfe\u3059\u308b\u652f\u6255\u3044\u3092\u6020\u3063\u305f\u3001\u307e\u305f\u306f\u4e0d\u5341\u5206\u306a\u91d1\u984d\u3057\u304b\u652f\u6255\u308f\u306a\u304b\u3063\u305f\u4f01\u696d\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f8b\u3048\u3070\uff1a<\/b><span style=\"font-weight: 400;\"> 2026\u5e745\u6708\u5206\u306e\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u671f\u9650\u306f\u30012026\u5e746\u670830\u65e5\u3067\u3059\u3002\u4f01\u696d\u304c2026\u5e748\u670829\u65e5\u307e\u3067\u306b\u652f\u6255\u3044\u3092\u6020\u3063\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u4e0d\u8db3\u984d\u3057\u304b\u652f\u6255\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u7d44\u5408\u8cbb\u306e\u4e0d\u6255\u3044\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_chuan_hoa_dinh_nghia_phap_ly_moi\"><\/span><b>\u65b0\u305f\u306a\u6cd5\u7684\u5b9a\u7fa9\u3092\u6a19\u6e96\u5316\u3059\u308b\u3053\u3068\u306e\u91cd\u8981\u6027\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u6765\u3001\u653f\u4ee4191\/2013\/ND-CP\u306b\u306f\u3001\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u652f\u6255\u9045\u5ef6\u3068\u672a\u6255\u3044\u3092\u533a\u5225\u3059\u308b\u305f\u3081\u306e\u5177\u4f53\u7684\u306a\u898f\u5b9a\u304c\u5168\u304f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u4eca\u5f8c\u306f\u30012026\u5e745\u6708\u4ee5\u964d\u306e\u672a\u6255\u3044\u52b4\u50cd\u7d44\u5408\u8cbb\u306b\u95a2\u3059\u308b\u30ea\u30b9\u30af\u7ba1\u7406\u306b\u3064\u3044\u3066\u3001\u975e\u5e38\u306b\u660e\u78ba\u306a\u6cd5\u7684\u67a0\u7d44\u307f\u304c\u8a2d\u3051\u3089\u308c\u3001\u7d4c\u7406\u90e8\u9580\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u3088\u308a\u9069\u5207\u306b\u7ba1\u7406\u3057\u300160\u65e5\u3092\u8d85\u3048\u308b\u672a\u6255\u3044\u50b5\u52d9\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_phi_dong_kinh_phi_cong_doan_cho_doanh_nghiep_giai_the_pha_san\"><\/span><b>\u89e3\u6563\u307e\u305f\u306f\u5012\u7523\u3057\u305f\u4f01\u696d\u306f\u3001\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u3092\u514d\u9664\u3055\u308c\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8716\" aria-describedby=\"caption-attachment-8716\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8716\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 mi\u1ec5n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8716\" class=\"wp-caption-text\">2026\u5e745\u6708\u306b\u65bd\u884c\u3055\u308c\u308b\u52b4\u50cd\u7d44\u5408\u8cbb\u306b\u95a2\u3059\u308b\u65b0\u898f\u5247\u3067\u306f\u3001\u89e3\u6563\u307e\u305f\u306f\u7834\u7523\u3057\u305f\u4f01\u696d\u306f\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u3092\u514d\u9664\u3055\u308c\u308b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u65b0\u653f\u4ee4\u306e\u6700\u3082\u4eba\u9053\u7684\u306a\u5074\u9762\u306e\u4e00\u3064\u306f\u3001\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u514d\u9664\u3001\u6e1b\u984d\u3001\u304a\u3088\u3073\u4e00\u6642\u505c\u6b62\u3092\u898f\u5b9a\u3059\u308b\u7b2c4\u7ae0\u306e\u8ffd\u52a0\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u4e8b\u696d\u505c\u6b62\u5bf8\u524d\u306e\u7d4c\u6e08\u7d44\u7e54\u306b\u3068\u3063\u3066\u3001\u6975\u3081\u3066\u91cd\u8981\u306a\u8ca1\u653f\u7684\u6551\u6e08\u7b56\u3068\u306a\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_duoc_xem_xet_mien_dong_khi_giai_the\"><\/span><b>\u89e3\u6563\u6642\u306e\u62e0\u51fa\u91d1\u514d\u9664\u306e\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u89e3\u6563\u624b\u7d9a\u304d\u4e2d\u306e\u4f01\u696d\u3001\u5354\u540c\u7d44\u5408\u3001\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u306b\u3064\u3044\u3066\u306f\u3001\u653f\u4ee4\u7b2c105\u53f7\u7b2c11\u6761\u306b\u57fa\u3065\u304d\u3001\u672a\u6255\u3044\u306e\u7d44\u5408\u8cbb\u306e\u514d\u9664\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u672b\u7aef\u306e\u7d44\u5408\u307e\u305f\u306f\u4e0a\u4f4d\u306e\u7d44\u5408\u304c\u4f01\u696d\u306e\u50b5\u52d9\u6574\u7406\u8a08\u753b\u306b\u53c2\u52a0\u3057\u3001\u5f93\u696d\u54e1\u306e\u6a29\u5229\u304c\u8abf\u548c\u3055\u308c\u30012026\u5e745\u6708\u307e\u3067\u306e\u672a\u6255\u3044\u7d44\u5408\u8cbb\uff08\u3082\u3057\u3042\u308c\u3070\uff09\u304c\u89e3\u6563\u624b\u7d9a\u304d\u306b\u5f93\u3063\u3066\u5b8c\u5168\u306b\u6e05\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_duoc_xem_xet_mien_dong_khi_pha_san\"><\/span><b>\u7834\u7523\u306e\u5834\u5408\u306e\u62e0\u51fa\u91d1\u514d\u9664\u306e\u6761\u4ef6<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5012\u7523\u306e\u5371\u6a5f\u306b\u7015\u3057\u305f\u4f01\u696d\u306e\u5834\u5408\u3001\u7834\u7523\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u52b4\u50cd\u7d44\u5408\u304c\u7834\u7523\u624b\u7d9a\u304d\u3092\u7533\u3057\u7acb\u3066\u305f\u6642\u70b9\u3067\u3001\u672a\u6255\u3044\u306e\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u514d\u9664\u304c\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u306e\u56de\u5fa9\u304c\u56f0\u96e3\u306a\u4f01\u696d\u306b\u5bfe\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u52b4\u50cd\u7d44\u5408\u304c\u5354\u529b\u3057\u3066\u50b5\u52d9\u518d\u7de8\u3084\u50b5\u52d9\u514d\u9664\u3092\u884c\u3046\u305f\u3081\u306e\u91cd\u8981\u306a\u6cd5\u7684\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_kho_khan_duoc_giam_toi_da_20_kinh_phi\"><\/span><b>\u7d4c\u55b6\u96e3\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u4f01\u696d\u306f\u3001\u6700\u5927\u306720%\u306e\u8cc7\u91d1\u524a\u6e1b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8717\" aria-describedby=\"caption-attachment-8717\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8717\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 v\u1ec1 gi\u1ea3m t\u1ed1i \u0111a 20% cho doanh nghi\u1ec7p kh\u00f3 kh\u0103n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8717\" class=\"wp-caption-text\">2026\u5e745\u6708\u306b\u65bd\u884c\u3055\u308c\u308b\u7d44\u5408\u8cbb\u306b\u95a2\u3059\u308b\u898f\u5236\u3067\u306f\u3001\u7d4c\u55b6\u96e3\u306b\u9665\u3063\u3066\u3044\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u6700\u592720%\u306e\u6e1b\u984d\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e8b\u696d\u3092\u505c\u6b62\u3057\u305f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u62e0\u51fa\u91d1\u306e\u652f\u6255\u3044\u3092\u514d\u9664\u3059\u308b\u653f\u7b56\u306b\u52a0\u3048\u3001\u56fd\u306f\u3001\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u7279\u306b\u56f0\u96e3\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u62e0\u51fa\u7387\u306e\u5f15\u304d\u4e0b\u3052\u306a\u3069\u3001\u5b9f\u8cea\u7684\u306a\u652f\u63f4\u7b56\u3082\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_giam_muc_dong_dua_tren_quy_mo_va_ty_le_cat_giam_lao_dong\"><\/span><b>\u62e0\u51fa\u7387\u306e\u6e1b\u984d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4eba\u54e1\u524a\u6e1b\u306e\u898f\u6a21\u3068\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee420%\u306b\u57fa\u3065\u304f\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u6700\u5927\u62e0\u51fa\u984d\u306e\u6e1b\u984d\u3092\u3001\u4e00\u6642\u505c\u6b62\u671f\u9593\u7d42\u4e86\u5f8c\u306b\u691c\u8a0e\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u751f\u7523\u524a\u6e1b\u306b\u3088\u308b\u5f37\u5236\u7684\u306a\u52b4\u50cd\u529b\u524a\u6e1b\u306e\u5272\u5408\u3092\u901a\u3058\u3066\u3001\u6975\u3081\u3066\u56f0\u96e3\u306a\u72b6\u6cc1\u306b\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u56f0\u96e3\u306e\u5ea6\u5408\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u91cf\u5316\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u6570\u304c200\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u6240\u306e\u5834\u5408\uff1a\u7dcf\u5f93\u696d\u54e1\u6570\u304b\u308930\u4eba\u4ee5\u4e0a\u306e\u524a\u6e1b\u3001\u307e\u305f\u306f\u7dcf\u5f93\u696d\u54e1\u6570\u304b\u308930\u4eba\u4ee5\u4e0a\u306e\u524a\u6e1b\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u6570200\u4eba\u304b\u30891,000\u4eba\u306e\u4e8b\u696d\u6240\u306e\u5834\u5408\uff1a\u5c11\u306a\u304f\u3068\u308250\u4eba\u306e\u5f93\u696d\u54e1\u3092\u89e3\u96c7\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u6570\u304c1,000\u4eba\u3092\u8d85\u3048\u308b\u4e8b\u696d\u6240\u306e\u5834\u5408\uff1a\u5c11\u306a\u304f\u3068\u3082100\u4eba\u306e\u5f93\u696d\u54e1\u3092\u89e3\u96c7\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_giam_muc_dong_toi_da_theo_quy_dinh_moi_Ke_toan_can_luu_y\"><\/span><b>\u65b0\u898f\u5247\u306b\u57fa\u3065\u304f\u62e0\u51fa\u91d1\u306e\u6700\u5927\u524a\u6e1b\u671f\u9593\uff1a\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u62e0\u51fa\u7387\u306e\u6e1b\u514d\u3092\u53d7\u3051\u3089\u308c\u308b\u6700\u9577\u671f\u9593\u306f\u3001\u9023\u7d9a6\u30f6\u6708\u4ee5\u5185\u3067\u3059\u30022026\u5e745\u6708\u306e\u7d44\u5408\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u4f01\u696d\u306f\u81ea\u793e\u306e\u52b4\u50cd\u529b\u30c7\u30fc\u30bf\u3092\u73fe\u5728\u306e\u6570\u5024\u3068\u7a4d\u6975\u7684\u306b\u6bd4\u8f03\u3057\u3001\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306f\u62e0\u51fa\u7387\u6e1b\u514d\u306e\u63d0\u6848\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\uff08SME\uff09\u304c\u7d4c\u55b6\u8cc7\u6e90\u306e\u4e0d\u8db3\u3084\u3001\u3053\u306e\u8907\u96d1\u306a\u30c7\u30fc\u30bf\u691c\u8a3c\u4f5c\u696d\u3092\u884c\u3046\u4e0a\u7d1a\u4eba\u6750\u306e\u4e0d\u8db3\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u89e3\u6c7a\u7b56\u306f\u2026<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-truong\/\"> \u4e3b\u4efb\u4f1a\u8a08\u58eb\u3092\u96c7\u7528\u3059\u308b<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8a18\u9332\u306e\u6b63\u78ba\u6027\u3092\u78ba\u4fdd\u3057\u3001\u96c7\u7528\u4e3b\u306e\u6cd5\u7684\u6a29\u5229\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5916\u90e8\u306e\u5c02\u9580\u5bb6\u3092\u8d77\u7528\u3059\u308b\u306e\u304c\u6700\u9069\u306a\u9078\u629e\u80a2\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_co_che_tam_dung_dong_kinh_phi_cong_doan_len_den_12_thang\"><\/span><b>\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u3092\u6700\u957712\u30f6\u6708\u9593\u4e00\u6642\u7684\u306b\u505c\u6b62\u3067\u304d\u308b\u4ed5\u7d44\u307f\u3092\u8ffd\u52a0\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u653f\u4ee4105\/2026\/ND-CP\u7b2c13\u6761\u306b\u3088\u308c\u3070\u3001\u96c7\u7528\u4e3b\u306f\u3001\u4ee5\u4e0b\u306e\u5ba2\u89b3\u7684\u306a\u7406\u7531\u306b\u3088\u308a\u56f0\u96e3\u306b\u76f4\u9762\u3057\u305f\u5834\u5408\u3001\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u3092\u4e00\u6642\u7684\u306b\u505c\u6b62\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d44\u7e54\u69cb\u9020\u3068\u751f\u7523\u6280\u8853\u306e\u5909\u5316\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e16\u754c\u898f\u6a21\u307e\u305f\u306f\u5730\u57df\u898f\u6a21\u306e\u7d4c\u6e08\u5371\u6a5f\u306f\u3001\u4f01\u696d\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u7136\u707d\u5bb3\u3001\u706b\u707d\u3001\u4f1d\u67d3\u75c5\u3001\u3042\u308b\u3044\u306f\u5927\u898f\u6a21\u306a\u8fb2\u4f5c\u7269\u306e\u4e0d\u4f5c\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_cu_the_ve_so_luong_lao_dong_nghi_viec_hoac_thiet_hai_tai_san\"><\/span><b>\u89e3\u96c7\u3055\u308c\u305f\u52b4\u50cd\u8005\u306e\u6570\u3084\u7269\u7684\u640d\u5bb3\u306b\u95a2\u3059\u308b\u5177\u4f53\u7684\u306a\u6761\u4ef6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u306e\u653f\u7b56\u304c\u60aa\u7528\u3055\u308c\u308b\u306e\u3092\u9632\u3050\u305f\u3081\u3001\u6cd5\u5f8b\u3067\u306f\u975e\u5e38\u306b\u660e\u78ba\u306a2\u3064\u306e\u5b9a\u91cf\u7684\u6761\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u62e0\u51fa\u91d1\u306e\u4e00\u6642\u505c\u6b62\u3092\u7533\u8acb\u3059\u308b\u305f\u3081\u306b\u3001\u4ee5\u4e0b\u306e2\u3064\u306e\u57fa\u6e96\u306e\u3046\u3061\u3044\u305a\u308c\u304b1\u3064\u3092\u6e80\u305f\u3059\u3060\u3051\u3067\u3088\u3044\u306e\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u6d3b\u52d5\u306f30\u65e5\u4ee5\u4e0a\u505c\u6b62\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5f37\u5236\u793e\u4f1a\u4fdd\u967a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5f93\u696d\u54e1\u306e\u3046\u3061\u5c11\u306a\u304f\u3068\u308250%\u306f\u4e00\u6642\u7684\u306b\u5c31\u52b4\u3092\u505c\u6b62\u3059\u308b\u304b\u3001\u4e8b\u696d\u3092\u505c\u6b62\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u7136\u707d\u5bb3\u3001\u706b\u707d\u3001\u4f1d\u67d3\u75c5\u3001\u307e\u305f\u306f\u4f5c\u7269\u306e\u4e0d\u4f5c\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u8cc7\u7523\u7dcf\u984d\u306e50%\u3092\u8d85\u3048\u308b\u6df1\u523b\u306a\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u62e0\u51fa\u91d1\u306e\u505c\u6b62\u671f\u9593\u306f\u6700\u957712\u30f6\u6708\u3067\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u4f1a\u793e\u306e\u55b6\u696d\u30ad\u30e3\u30c3\u30b7\u30e5\u30d5\u30ed\u30fc\u3092\u6700\u5927\u9650\u306b\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u308c\u3089\u306e\u5b9a\u91cf\u7684\u306a\u57fa\u6e96\u3092\u53b3\u5b88\u3057\u3001\u627f\u8a8d\u3092\u5f97\u308b\u305f\u3081\u306b\u7ba1\u8f44\u306e\u52b4\u50cd\u7d44\u5408\u306b\u63d0\u51fa\u3059\u308b\u640d\u5bb3\u5831\u544a\u66f8\u3092\u6b63\u78ba\u306b\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_phoi_kinh_phi_cho_to_chuc_nguoi_lao_dong_tai_doanh_nghiep\"><\/span><b>\u4f01\u696d\u5185\u306b\u304a\u3051\u308b\u5f93\u696d\u54e1\u7d44\u7e54\u3078\u306e\u8cc7\u91d1\u914d\u5206\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u3067\u5fb4\u53ce\u3055\u308c\u305f\u52b4\u50cd\u7d44\u5408\u8cbb\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u3088\u3046\u306b\u30d9\u30c8\u30ca\u30e0\u52b4\u50cd\u7dcf\u540c\u76df\u306e\u30b7\u30b9\u30c6\u30e0\u306b\u81ea\u52d5\u7684\u306b\u5168\u984d\u9001\u91d1\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u304f\u306a\u308b\u3002\u4ee3\u308f\u308a\u306b\u3001\u4f01\u696d\u5185\u306e\u52b4\u50cd\u8005\u7d44\u7e54\u306b\u3001\u52b4\u50cd\u7d44\u5408\u8cc7\u91d1\u306e\u4e00\u90e8\u304c\u672b\u7aef\u30ec\u30d9\u30eb\u306e\u6d3b\u52d5\u8cc7\u91d1\u3068\u3057\u3066\u914d\u5206\u3055\u308c\u308b\u3002\u914d\u5206\u6bd4\u7387\u306f\u3001\u5f53\u8a72\u7d44\u7e54\u306b\u6240\u5c5e\u3059\u308b\u7d44\u5408\u54e1\u306e\u3046\u3061\u3001\u5f53\u8a72\u4e8b\u696d\u6240\u3067\u7fa9\u52d9\u7684\u306a\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u8005\u306e\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u516c\u5e73\u306b\u7b97\u51fa\u3055\u308c\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_cao_dinh_ky_cua_to_chuc_nguoi_lao_dong\"><\/span><b>\u52b4\u50cd\u8005\u56e3\u4f53\u306e\u5b9a\u671f\u5831\u544a\u7fa9\u52d9<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u4ee3\u8868\u7d44\u7e54\u306f\u3001\u91d1\u92ad\u7684\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u6a29\u5229\u306b\u52a0\u3048\u3001\u652f\u6255\u3063\u305f\u7d44\u5408\u8cbb\u306e\u5b9f\u969b\u306e\u91d1\u984d\u3092\u5b9a\u671f\u7684\u306b\u66f8\u9762\u3067\u4f01\u696d\u306b\u901a\u77e5\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u7d44\u7e54\u304c\u6b63\u5f53\u304b\u3064\u59a5\u5f53\u306a\u7406\u7531\u306a\u304f\u901a\u77e5\u671f\u9650\u3092\u9075\u5b88\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u9055\u53cd\u304c\u662f\u6b63\u3055\u308c\u308b\u307e\u3067\u7d44\u5408\u8cbb\u306e\u5206\u914d\u304c\u505c\u6b62\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u53b3\u683c\u306a\u898f\u5b9a\u306f\u3001\u7d44\u5408\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u900f\u660e\u6027\u3092\u3082\u3063\u3066\u7ba1\u7406\u3057\u3001\u640d\u5931\u3084\u4e0d\u6b63\u4f7f\u7528\u3092\u9632\u6b62\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_nguon_dong_doi_voi_don_vi_su_nghiep_cong_lap_tu_chu\"><\/span><b>\u81ea\u5f8b\u7684\u306a\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u6a5f\u95a2\u3078\u306e\u8cc7\u91d1\u6e90\u3092\u62e1\u5927\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6700\u7d42\u7684\u306a\u6539\u9769\u306f\u516c\u5171\u884c\u653f\u90e8\u9580\u3092\u5bfe\u8c61\u3068\u3057\u3001\u3053\u308c\u3089\u306e\u90e8\u9580\u306b\u304a\u3051\u308b\u793e\u4f1a\u5316\u3068\u8ca1\u653f\u7684\u81ea\u5f8b\u6027\u306e\u30d7\u30ed\u30bb\u30b9\u304b\u3089\u751f\u3058\u308b\u969c\u5bb3\u306b\u5fb9\u5e95\u7684\u306b\u5bfe\u51e6\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguon_dong_doi_voi_don_vi_tu_chu_mot_phan_chi_thuong_xuyen\"><\/span><b>\u7d4c\u5e38\u652f\u51fa\u306b\u95a2\u3057\u3066\u90e8\u5206\u7684\u306b\u81ea\u5df1\u8cc7\u91d1\u3067\u904b\u55b6\u3055\u308c\u3066\u3044\u308b\u90e8\u7f72\u3078\u306e\u8cc7\u91d1\u6e90\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u904b\u55b6\u8cbb\u306e\u4e00\u90e8\u3092\u81ea\u5df1\u8cc7\u91d1\u3067\u8cc4\u3046\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u90e8\u9580\u306e\u5834\u5408\u3001\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u62e0\u51fa\u91d1\u306f\u3001\u4ee5\u4e0b\u306e\u8ca1\u6e90\u304b\u3089\u67d4\u8edf\u306b\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8cc7\u91d1\u306f\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u5dde\u4e88\u7b97\u304b\u3089\u63d0\u4f9b\u3055\u308c\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u8a72\u4e8b\u696d\u90e8\u9580\u306e\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u5f97\u3089\u308c\u308b\u53ce\u76ca\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u3067\u5b9a\u3081\u3089\u308c\u305f\u305d\u306e\u4ed6\u306e\u5408\u6cd5\u7684\u306a\u53ce\u5165\u6e90\u3002<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguon_dong_doi_voi_don_vi_tu_chu_toan_bo_chi_thuong_xuyen_va_dau_tu\"><\/span><b>\u7d4c\u5e38\u652f\u51fa\u3068\u6295\u8cc7\u652f\u51fa\u306e\u4e21\u65b9\u306b\u304a\u3044\u3066\u5b8c\u5168\u306b\u81ea\u7acb\u3057\u3066\u3044\u308b\u7d44\u7e54\u306b\u3068\u3063\u3066\u3001\u8cc7\u91d1\u8abf\u9054\u306f\u5fc5\u9808\u6761\u4ef6\u3067\u3042\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d4c\u5e38\u652f\u51fa\u3068\u6295\u8cc7\u652f\u51fa\u306e\u4e21\u65b9\u3092\u5b8c\u5168\u306b\u81ea\u5df1\u8cc7\u91d1\u3067\u8cc4\u3048\u308b\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u6a5f\u95a2\u3001\u307e\u305f\u306f\u7d4c\u5e38\u652f\u51fa\u306e\u307f\u3092\u81ea\u5df1\u8cc7\u91d1\u3067\u8cc4\u3048\u308b\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u6a5f\u95a2\u306e\u5834\u5408\u3001\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u52b4\u50cd\u7d44\u5408\u8cbb\u306f\u3001\u5f53\u8a72\u6a5f\u95a2\u306e\u696d\u52d9\u6d3b\u52d5\u306b\u3088\u308b\u53ce\u5165\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u6b63\u5f53\u306a\u53ce\u5165\u6e90\u304b\u3089\u5168\u984d\u8cc4\u308f\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u3044\u304b\u306a\u308b\u5834\u5408\u3082\u3001\u5f53\u8a72\u6a5f\u95a2\u306f\u3001\u52b4\u50cd\u7d44\u5408\u8cbb\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3001\u4ed6\u306e\u7279\u5b9a\u306e\u696d\u52d9\u306e\u305f\u3081\u306b\u56fd\u5bb6\u4e88\u7b97\u304b\u3089\u76f4\u63a5\u5272\u308a\u5f53\u3066\u3089\u308c\u305f\u8cc7\u91d1\u3092\u4f7f\u7528\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306e\u8907\u96d1\u306a\u4e8b\u52d9\u624b\u7d9a\u304d\u3092\u81ea\u5206\u3067\u51e6\u7406\u3059\u308b\u6642\u9593\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306b\u59d4\u8a17\u3059\u308b\u306e\u304c\u826f\u3044\u9078\u629e\u80a2\u3067\u3059\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tphcm\/\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u8a55\u5224\u3092\u9ad8\u3081\u308b\u3053\u3068\u306f\u3001\u696d\u52d9\u30d7\u30ed\u30bb\u30b9\u3092\u52b9\u7387\u5316\u3057\u3001\u6cd5\u7684\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u3001\u7d4c\u55b6\u8005\u304c\u751f\u7523\u3068\u4e8b\u696d\u904b\u55b6\u306b\u6700\u3082\u52b9\u679c\u7684\u306b\u96c6\u4e2d\u3067\u304d\u308b\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u6700\u9069\u306a\u89e3\u6c7a\u7b56\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi_cho_ke_toan_khi_xu_ly_phi_cong_doan\"><\/span><b>\u7d50\u8ad6\u3068\u3001\u7d44\u5408\u8cbb\u306e\u53d6\u308a\u6271\u3044\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u58eb\u3078\u306e\u63d0\u8a00\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6cd5\u7684\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3057\u305f\u308a\u3001\u6b63\u5f53\u304b\u3064\u8cbb\u7528\u5bfe\u52b9\u679c\u306e\u9ad8\u3044\u30e1\u30ea\u30c3\u30c8\u3092\u9003\u3057\u305f\u308a\u3057\u306a\u3044\u305f\u3081\u306b\u3001\u4f01\u696d\u306e\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u671f\u9593\u306b\u95a2\u3057\u3066\u3001\u76f4\u3061\u306b\u4ee5\u4e0b\u306e\u624b\u9806\u3092\u8e0f\u3080\u3079\u304d\u3067\u3059\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u30ea\u30b9\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u30022026\u5e745\u6708\u306e\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u6b63\u3057\u3044\u652f\u6255\u3044\u3092\u5186\u6ed1\u306b\u884c\u3046\u305f\u3081\u30012026\u5e745\u6708\u306e\u5f37\u5236\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u6570\u3092\u6b63\u78ba\u306b\u6bd4\u8f03\u3057\u3001\u52b4\u50cd\u7d44\u5408\u8cbb\u62e0\u51fa\u91d1\uff082%\uff09\u306e\u305f\u3081\u306e\u7d66\u4e0e\u57fa\u91d1\u3092\u6b63\u3057\u304f\u6c7a\u5b9a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u652f\u6255\u3044\u306e\u8cc7\u91d1\u7e70\u308a\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u30022026\u5e745\u6708\u5206\u306e\u7d44\u5408\u8cbb\u306e\u652f\u6255\u3044\u547d\u4ee4\u304c\u3001\u9045\u304f\u3068\u30822026\u5e746\u670830\u65e5\u307e\u3067\u306b\u5b9f\u884c\u3055\u308c\u3001\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\uff08\u6708\u6255\u3044\u306e\u5834\u5408\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a4d\u6975\u7684\u306b\u512a\u9047\u63aa\u7f6e\u3092\u7533\u8acb\u3057\u307e\u3057\u3087\u3046\u3002\u81ea\u7136\u707d\u5bb3\u3084\u4f1d\u67d3\u75c5\u306a\u3069\u306b\u3088\u308a\u4e8b\u696d\u304c\u8457\u3057\u3044\u56f0\u96e3\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u5927\u898f\u6a21\u306a\u4eba\u54e1\u524a\u6e1b\u3092\u5b9f\u65bd\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u3092\u8fc5\u901f\u306b\u53ce\u96c6\u3057\u3001\u5730\u57df\u3092\u76f4\u63a5\u7ba1\u7406\u3059\u308b\u5730\u5143\u306e\u52b4\u50cd\u7d44\u5408\u306b\u7d44\u5408\u8cbb\u306e\u6e1b\u984d\u307e\u305f\u306f\u514d\u9664\u3092\u7533\u8acb\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\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\"><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;\">\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30b3\u30f3\u30c6\u30f3\u30c4\u5236\u4f5c\uff1aMr. <\/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;\">\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u8ca1\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u7d4c\u9a13\u3092\u6301\u3064\u3001\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\uff08CPA Vietnam\uff09\u306e\u76e3\u67fb\u4eba\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang qu\u00fd II n\u0103m 2026, c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd l\u1edbn nh\u1ea5t li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n. C\u1ee5 th\u1ec3, k\u1ec3 t\u1eeb ng\u00e0y 16\/5\/2026, Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, b\u1ed5 sung v\u00e0 ho\u00e0n thi\u1ec7n h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t nh\u1eb1m thay th\u1ebf cho nh\u1eefng n\u1ed9i dung \u0111\u00e3 l\u1ed7i th\u1eddi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y. \u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn T\u00e0i ch\u00ednh &#8211; K\u1ebf to\u00e1n, vi\u1ec7c n\u1eafm r\u00f5 nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng, th\u1eddi h\u1ea1n \u0111\u00f3ng, tr\u01b0\u1eddng h\u1ee3p ch\u1eadm \u0111\u00f3ng c\u0169ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8712","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\/8712","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=8712"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8712\/revisions"}],"predecessor-version":[{"id":8718,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8712\/revisions\/8718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8714"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}