{"id":8734,"date":"2026-05-28T16:30:56","date_gmt":"2026-05-28T09:30:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8734"},"modified":"2026-05-28T16:30:56","modified_gmt":"2026-05-28T09:30:56","slug":"thay-doi-ve-muc-dong-bhxh-va-bhyt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/","title":{"rendered":"2026\u5e747\u67081\u65e5\u304b\u3089\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u304a\u3088\u3073\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u8a73\u7d30\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026, h\u1ec7 th\u1ed1ng an sinh x\u00e3 h\u1ed9i t\u1ea1i Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc v\u00e0o m\u1ed9t giai \u0111o\u1ea1n v\u1eadn h\u00e0nh m\u1edbi v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 h\u00e0ng lo\u1ea1t c\u00e1c v\u0103n b\u1ea3n lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn. \u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, vi\u1ec7c n\u1eafm v\u1eefng nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd, th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ebf \u0111\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 t\u1ed1i \u01b0u h\u00f3a k\u1ebf ho\u1ea1ch chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung c\u1ea5p cho b\u1ea1n b\u1ee9c tranh to\u00e0n c\u1ea3nh, chi ti\u1ebft v\u00e0 ch\u00ednh x\u00e1c nh\u1ea5t v\u1ec1 c\u00e1c c\u1eadp nh\u1eadt quan tr\u1ecdng n\u00e0y theo h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t t\u1eeb B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i TP.HCM.<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Co_so_phap_ly_quyet_dinh_su_thay_doi_ve_muc_dong_BHXH_va_BHYT_tu_ngay_0172026\" >C\u01a1 s\u1edf ph\u00e1p l\u00fd quy\u1ebft \u0111\u1ecbnh s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT t\u1eeb ng\u00e0y 01\/7\/2026<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Huong_dan_chi_tiet_thay_doi_ve_muc_dong_BHXH_va_BHYT_doi_voi_nhom_Hoc_sinh_Sinh_vien\" >H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT \u0111\u1ed1i v\u1edbi nh\u00f3m H\u1ecdc sinh, Sinh vi\u00ean<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_tuong_va_nguyen_tac_chuyen_doi_the_tham_gia\" >\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i th\u1ebb tham gia<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Cong_thuc_va_bang_tra_cuu_muc_dong_BHYT_cho_HSSV\" >C\u00f4ng th\u1ee9c v\u00e0 b\u1ea3ng tra c\u1ee9u m\u1ee9c \u0111\u00f3ng BHYT cho HSSV<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_voi_Hoc_sinh_duoc_ho_tro_100_muc_dong_tai_TPHCM\" >\u0110\u1ed1i v\u1edbi H\u1ecdc sinh\u00a0 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 100% m\u1ee9c \u0111\u00f3ng t\u1ea1i TP.HCM<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_voi_Sinh_vien_duoc_ho_tro_50\" >\u0110\u1ed1i v\u1edbi Sinh vi\u00ean \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 50%<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Nhung_thay_doi_ve_muc_dong_BHXH_va_BHYT_tu_nguyen_va_BHYT_ho_gia_dinh\" >Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT t\u1ef1 nguy\u1ec7n v\u00e0 BHYT h\u1ed9 gia \u0111\u00ecnh<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Bang_gia_BHYT_ho_gia_dinh_theo_thang_diem_giam_tru_luy_thoai\" >B\u1ea3ng gi\u00e1 BHYT h\u1ed9 gia \u0111\u00ecnh theo thang \u0111i\u1ec3m gi\u1ea3m tr\u1eeb l\u0169y tho\u00e1i<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Quy_dinh_dong_BHXH_tu_nguyen_nam_2026\" >Quy \u0111\u1ecbnh \u0111\u00f3ng BHXH t\u1ef1 nguy\u1ec7n n\u0103m 2026<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Tac_dong_tu_nhung_thay_doi_ve_muc_dong_BHXH_va_BHYT_bat_buoc_doi_voi_khoi_doanh_nghiep\" >T\u00e1c \u0111\u1ed9ng t\u1eeb nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi kh\u1ed1i doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Khung_tran_va_san_lam_can_cu_dong_bao_hiem_bat_buoc\" >Khung tr\u1ea7n v\u00e0 s\u00e0n l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_voi_bao_hiem_xa_hoi_bao_hiem_y_te_bao_hiem_tai_nan_lao_dong_%E2%80%93_benh_nghe_nghiep\" >\u0110\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng &#8211; b\u1ec7nh ngh\u1ec1 nghi\u1ec7p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_voi_bao_hiem_that_nghiep\" >\u0110\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/a><\/li><\/ul><\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Bang_luong_toi_thieu_vung_tai_TPHCM_ap_dung_cho_nam_2026\" >B\u1ea3ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u1ea1i TP.HCM \u00e1p d\u1ee5ng cho n\u0103m 2026<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Co_che_khong_hoi_to_va_tu_dong_cap_nhat_khi_ap_dung_thay_doi_ve_muc_dong_BHXH_va_BHYT\" >C\u01a1 ch\u1ebf kh\u00f4ng h\u1ed3i t\u1ed1 v\u00e0 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt khi \u00e1p d\u1ee5ng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Nguyen_tac_khong_dieu_chinh_chenh_lech\" >Nguy\u00ean t\u1eafc kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Co_che_tu_dong_dieu_chinh_cua_co_quan_BHXH_doi_voi_doanh_nghiep\" >C\u01a1 ch\u1ebf t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u01a1 quan BHXH \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/a><\/li><\/ul><\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Ket_luan_va_khuyen_nghi\" >\u7d50\u8ad6\u3068\u63d0\u8a00<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#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=\"Co_so_phap_ly_quyet_dinh_su_thay_doi_ve_muc_dong_BHXH_va_BHYT_tu_ngay_0172026\"><\/span><b>C\u01a1 s\u1edf ph\u00e1p l\u00fd quy\u1ebft \u0111\u1ecbnh s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT t\u1eeb ng\u00e0y 01\/7\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8738\" aria-describedby=\"caption-attachment-8738\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8738\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy\u1ebft \u0111\u1ecbnh s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8738\" class=\"wp-caption-text\">C\u01a1 s\u1edf ph\u00e1p l\u00fd quy\u1ebft \u0111\u1ecbnh s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 th\u1ed1ng ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n v\u00e0 thi\u1ebft l\u1eadp b\u1ea3ng t\u00ednh l\u01b0\u01a1ng h\u1ee3p l\u1ec7, ng\u01b0\u1eddi l\u00e0m ngh\u1ec1 c\u1ea7n hi\u1ec3u r\u00f5 ngu\u1ed3n g\u1ed1c ph\u00e1p l\u00fd c\u1ee7a c\u00e1c s\u1ed1 li\u1ec7u \u00e1p d\u1ee5ng. Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT t\u1eeb gi\u1eefa n\u0103m 2026 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp v\u1eefng ch\u1eafc d\u1ef1a tr\u00ean c\u00e1c c\u0103n c\u1ee9 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n 13 \u0110i\u1ec1u 144 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 41\/2024\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m b Kho\u1ea3n 5 \u0110i\u1ec1u 3 Lu\u1eadt s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u Lu\u1eadt B\u1ea3o hi\u1ec3m y t\u1ebf s\u1ed1 51\/2024\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt Vi\u1ec7c l\u00e0m s\u1ed1 74\/2025\/QH15.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lu\u1eadt An to\u00e0n V\u1ec7 sinh Lao \u0111\u1ed9ng n\u0103m 2015.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 158\/2025\/N\u0110-CP ng\u00e0y 25\/06\/2025 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 BHXH v\u1ec1 BHXH b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 159\/2025\/N\u0110-CP ng\u00e0y 25\/06\/2025 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 BHXH v\u1ec1 BHXH t\u1ef1 nguy\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 188\/2025\/N\u0110-CP ng\u00e0y 25\/06\/2025 quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt BHYT.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 293\/2025\/N\u0110-CP ng\u00e0y 10\/11\/2025 quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 161\/2026\/N\u0110-CP ng\u00e0y 15\/05\/2026 quy \u0111\u1ecbnh m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf v\u00e0 ch\u1ebf \u0111\u1ed9 ti\u1ec1n th\u01b0\u1edfng \u0111\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c v\u00e0 l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng th\u00edch \u1ee9ng v\u1edbi c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT, vi\u1ec7c n\u1eafm v\u1eefng g\u1ed1c r\u1ec5 ph\u00e1p l\u00fd c\u1ee7a h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p t\u1ef1 tin gi\u1ea3i tr\u00ecnh s\u1ed1 li\u1ec7u tr\u01b0\u1edbc c\u00e1c \u0111o\u00e0n thanh tra, ki\u1ec3m tra li\u00ean ng\u00e0nh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_thay_doi_ve_muc_dong_BHXH_va_BHYT_doi_voi_nhom_Hoc_sinh_Sinh_vien\"><\/span><b>H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT \u0111\u1ed1i v\u1edbi nh\u00f3m H\u1ecdc sinh, Sinh vi\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8737\" aria-describedby=\"caption-attachment-8737\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8737\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT \u0111\u1ed1i v\u1edbi nh\u00f3m H\u1ecdc sinh, Sinh vi\u00ean\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8737\" class=\"wp-caption-text\">H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT \u0111\u1ed1i v\u1edbi nh\u00f3m H\u1ecdc sinh, Sinh vi\u00ean<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng h\u1ecdc sinh, sinh vi\u00ean l\u00e0 nh\u00f3m c\u00f3 quy m\u00f4 tham gia BHYT r\u1ea5t l\u1edbn t\u1ea1i c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM. Vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c tham chi\u1ebfu m\u1edbi k\u00e9o theo nh\u1eefng thay \u0111\u1ed5i c\u0103n b\u1ea3n trong m\u1ee9c \u0111\u00f3ng th\u1ef1c t\u1ebf v\u00e0 ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd t\u1ea1i c\u00e1c nh\u00e0 tr\u01b0\u1eddng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_nguyen_tac_chuyen_doi_the_tham_gia\"><\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng v\u00e0 nguy\u00ean t\u1eafc chuy\u1ec3n \u0111\u1ed5i th\u1ebb tham gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea5t c\u1ea3 HSSV \u0111ang theo h\u1ecdc t\u1ea1i c\u00e1c c\u01a1 s\u1edf gi\u00e1o d\u1ee5c thu\u1ed9c h\u1ec7 th\u1ed1ng gi\u00e1o d\u1ee5c qu\u1ed1c d\u00e2n tr\u00ean \u0111\u1ecba b\u00e0n TP.HCM \u0111\u1ec1u thu\u1ed9c di\u1ec7n tham gia b\u1eaft bu\u1ed9c. Ngo\u1ea1i tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 \u0111\u01b0\u1ee3c c\u1ea5p th\u1ebb BHYT theo c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c (nh\u01b0 th\u00e2n nh\u00e2n qu\u00e2n \u0111\u1ed9i, c\u00f4ng an, h\u1ed9 ngh\u00e8o&#8230;) ho\u1eb7c HSSV n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p h\u1ecdc b\u1ed5ng t\u1eeb Ng\u00e2n s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n gi\u00e1o d\u1ee5c: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi HSSV \u0111\u00e3 tham gia BHYT h\u1ed9 gia \u0111\u00ecnh tr\u01b0\u1edbc \u0111\u00f3, quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c l\u00e0 ph\u1ea3i chuy\u1ec3n sang tham gia BHYT HSSV t\u1ea1i c\u01a1 s\u1edf gi\u00e1o d\u1ee5c \u0111ang theo h\u1ecdc \u0111\u1ec3 nh\u00e0 tr\u01b0\u1eddng c\u00f3 c\u01a1 s\u1edf tr\u00edch kinh ph\u00ed ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe ban \u0111\u1ea7u theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_va_bang_tra_cuu_muc_dong_BHYT_cho_HSSV\"><\/span><b>C\u00f4ng th\u1ee9c v\u00e0 b\u1ea3ng tra c\u1ee9u m\u1ee9c \u0111\u00f3ng BHYT cho HSSV<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n \u0111\u00f3ng BHYT c\u1ee7a HSSV \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n th\u1ed1ng nh\u1ea5t theo c\u00f4ng th\u1ee9c sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n \u0111\u00f3ng BHYT = M\u1ee9c tham chi\u1ebfu x 4.5% x S\u1ed1 th\u00e1ng tham gia<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi m\u1ee9c tham chi\u1ebfu m\u1edbi l\u00e0 2.530.000 \u0111\u1ed3ng\/th\u00e1ng, t\u1ed5ng m\u1ee9c ph\u00ed \u0111\u00f3ng g\u1ed1c cho 1 th\u00e1ng l\u00e0:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c ph\u00ed g\u1ed1c 1 th\u00e1ng = 2.530.000 x 4.5% = 113.850 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm v\u1eefng n\u1ec1n t\u1ea3ng n\u00e0y s\u1ebd gi\u00fap nh\u00e0 tr\u01b0\u1eddng d\u1ec5 d\u00e0ng ph\u1ed5 bi\u1ebfn c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT n\u00e0y \u0111\u1ebfn ph\u1ee5 huynh v\u00e0 h\u1ecdc sinh m\u1ed9t c\u00e1ch r\u00f5 r\u00e0ng, minh b\u1ea1ch.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_Hoc_sinh_duoc_ho_tro_100_muc_dong_tai_TPHCM\"><\/span><b>\u0110\u1ed1i v\u1edbi H\u1ecdc sinh\u00a0 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 100% m\u1ee9c \u0111\u00f3ng t\u1ea1i TP.HCM<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00f3m h\u1ecdc sinh nh\u1eadn \u0111\u01b0\u1ee3c s\u1ef1 h\u1ed7 tr\u1ee3 k\u00e9p 50% t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo Lu\u1eadt BHYT v\u00e0 50% t\u1eeb Ng\u00e2n s\u00e1ch TP.HCM theo Ngh\u1ecb quy\u1ebft s\u1ed1 56\/2025\/NQ-H\u0110ND. Nh\u01b0 v\u1eady, th\u1ef1c t\u1ebf h\u1ecdc sinh \u0111\u01b0\u1ee3c mi\u1ec5n to\u00e0n b\u1ed9.<\/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 ph\u00ed thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT d\u00e0nh cho nh\u00f3m h\u1ecdc sinh.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e2n s\u00e1ch \u0111\u1ecba ph\u01b0\u01a1ng h\u1ed7 tr\u1ee3<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng m\u1ee9c \u0111\u00f3ng BHYT<\/b><\/td>\n<td style=\"text-align: center;\"><b>H\u1ecdc sinh th\u1ef1c t\u1ebf \u0111\u00f3ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\u30f6\u6708<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">170.775 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">170.775 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">341.550 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">341.550 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">341.550 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">683.100 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12\u30f6\u6708<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">683.100 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">683.100 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.366.200<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_Sinh_vien_duoc_ho_tro_50\"><\/span><b>\u0110\u1ed1i v\u1edbi Sinh vi\u00ean \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 50%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sinh vi\u00ean ch\u1ec9 nh\u1eadn m\u1ee9c h\u1ed7 tr\u1ee3 50% t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt BHYT, 50% c\u00f2n l\u1ea1i do sinh vi\u00ean t\u1ef1 \u0111\u00f3ng th\u00f4ng qua c\u01a1 s\u1edf \u0111\u00e0o t\u1ea1o:<\/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 ph\u00ed thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT d\u00e0nh cho nh\u00f3m sinh vi\u00ean.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 22.3232%;\"><b>Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng<\/b><\/td>\n<td style=\"text-align: center; width: 31.0101%;\"><b>Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3<\/b><\/td>\n<td style=\"text-align: center; width: 25.8586%;\"><b>Sinh vi\u00ean \u0111\u00f3ng th\u1ef1c t\u1ebf<\/b><\/td>\n<td style=\"text-align: center; width: 19.697%;\"><b>T\u1ed5ng m\u1ee9c BHYT<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 22.3232%;\"><span style=\"font-weight: 400;\">3\u30f6\u6708<\/span><\/td>\n<td style=\"text-align: center; width: 31.0101%;\"><span style=\"font-weight: 400;\">170.775 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 25.8586%;\"><span style=\"font-weight: 400;\">170.775 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 19.697%;\"><span style=\"font-weight: 400;\">341.550 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 22.3232%;\"><span style=\"font-weight: 400;\">6 th\u00e1ng<\/span><\/td>\n<td style=\"text-align: center; width: 31.0101%;\"><span style=\"font-weight: 400;\">341.550 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 25.8586%;\"><span style=\"font-weight: 400;\">341.550 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 19.697%;\"><span style=\"font-weight: 400;\">683.100 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 22.3232%;\"><span style=\"font-weight: 400;\">12\u30f6\u6708<\/span><\/td>\n<td style=\"text-align: center; width: 31.0101%;\"><span style=\"font-weight: 400;\">683.100 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 25.8586%;\"><span style=\"font-weight: 400;\">683.100 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center; width: 19.697%;\"><span style=\"font-weight: 400;\">1.366.200 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_ve_muc_dong_BHXH_va_BHYT_tu_nguyen_va_BHYT_ho_gia_dinh\"><\/span><b>Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT t\u1ef1 nguy\u1ec7n v\u00e0 BHYT h\u1ed9 gia \u0111\u00ecnh<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8736\" aria-describedby=\"caption-attachment-8736\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8736\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT t\u1ef1 nguy\u1ec7n v\u00e0 BHYT h\u1ed9 gia \u0111\u00ecnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8736\" class=\"wp-caption-text\">Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT t\u1ef1 nguy\u1ec7n v\u00e0 BHYT h\u1ed9 gia \u0111\u00ecnh<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">An sinh x\u00e3 h\u1ed9i d\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 do v\u00e0 h\u1ed9 gia \u0111\u00ecnh t\u1ea1i TP.HCM t\u1eeb ng\u00e0y 01\/07\/2026 c\u0169ng ghi nh\u1eadn c\u00e1c c\u1ed9t m\u1ed1c chi ph\u00ed m\u1edbi d\u1ef1a tr\u00ean m\u1ee9c tham chi\u1ebfu 2.530.000 \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_BHYT_ho_gia_dinh_theo_thang_diem_giam_tru_luy_thoai\"><\/span><b>B\u1ea3ng gi\u00e1 BHYT h\u1ed9 gia \u0111\u00ecnh theo thang \u0111i\u1ec3m gi\u1ea3m tr\u1eeb l\u0169y tho\u00e1i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00ednh s\u00e1ch gi\u1ea3m tr\u1eeb m\u1ee9c \u0111\u00f3ng cho c\u00e1c th\u00e0nh vi\u00ean c\u00f9ng tham gia trong m\u1ed9t h\u1ed9 gia \u0111\u00ecnh ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c duy tr\u00ec, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh cho c\u00e1c gia \u0111\u00ecnh \u0111\u00f4ng ng\u01b0\u1eddi. \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n t\u00e1c \u0111\u1ed9ng c\u1ee7a c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT \u0111\u1ed1i v\u1edbi quy m\u00f4 gia \u0111\u00ecnh, k\u1ebf to\u00e1n n\u1eafm v\u1eefng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u00f3ng th\u00e0nh vi\u00ean = M\u1ee9c tham chi\u1ebfu x 4.5% x T\u1ef7 l\u1ec7 h\u01b0\u1edfng x S\u1ed1 th\u00e1ng tham gia<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Chi ti\u1ebft b\u1ea3ng tra c\u1ee9u ti\u1ec1n \u0111\u00f3ng BHYT h\u1ed9 gia \u0111\u00ecnh t\u1eeb ng\u00e0y 01\/07\/2026 (\u0111\u01a1n v\u1ecb t\u00ednh: VND):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><b>Th\u1ee9 t\u1ef1 th\u00e0nh vi\u00ean<\/b><\/td>\n<td style=\"height: 56px;\"><b>M\u1ee9c \u0111\u00f3ng 3 th\u00e1ng<\/b><\/td>\n<td style=\"height: 56px;\"><b>M\u1ee9c \u0111\u00f3ng 6 th\u00e1ng<\/b><\/td>\n<td style=\"height: 56px;\"><b>M\u1ee9c \u0111\u00f3ng 12 th\u00e1ng<\/b><\/td>\n<td style=\"height: 56px;\"><b>M\u1ee9c \u0111\u00f3ng th\u1ef1c t\u1ebf\/th\u00e1ng<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u1ee9 1 (100%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">341.550<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">683.100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1.366.200<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">113.850<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u1ee9 2 (70%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">239.085<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">478.170<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">956.340<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">79.695<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u1ee9 3 (60%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">204.930<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">409.860<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">819.720<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">68.310<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u1ee9 4 (50%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">170.775<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">341.550<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">683.100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">56.925<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi th\u1ee9 5 tr\u1edf \u0111i (40%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">136.620<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">273.240<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">546.480<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">45.540<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_dong_BHXH_tu_nguyen_nam_2026\"><\/span><b>Quy \u0111\u1ecbnh \u0111\u00f3ng BHXH t\u1ef1 nguy\u1ec7n n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi tham gia BHXH t\u1ef1 nguy\u1ec7n \u0111\u01b0\u1ee3c t\u1ef1 ch\u1ecdn m\u1ee9c thu nh\u1eadp th\u00e1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng, nh\u01b0ng ph\u1ea3i tu\u00e2n th\u1ee7 gi\u1edbi h\u1ea1n s\u00e0n v\u00e0 tr\u1ea7n ph\u00e1p \u0111\u1ecbnh sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c s\u00e0n (Th\u1ea5p nh\u1ea5t): B\u1eb1ng m\u1ee9c chu\u1ea9n h\u1ed9 ngh\u00e8o khu v\u1ef1c n\u00f4ng th\u00f4n l\u00e0 1.500.000 \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea7n (Cao nh\u1ea5t): B\u1eb1ng 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 50.600.000 \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 khuy\u1ebfn kh\u00edch ng\u01b0\u1eddi d\u00e2n tham gia song h\u00e0nh c\u00f9ng c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT m\u1edbi, Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3 ti\u1ec1n \u0111\u00f3ng h\u00e0ng th\u00e1ng theo t\u1ef7 l\u1ec7 % t\u00ednh tr\u00ean m\u1ee9c \u0111\u00f3ng BHXH h\u1eb1ng th\u00e1ng theo m\u1ee9c chu\u1ea9n h\u1ed9 ngh\u00e8o khu v\u1ef1c n\u00f4ng th\u00f4n (th\u1eddi gian h\u1ed7 tr\u1ee3 t\u1ed1i \u0111a l\u00e0 10 n\u0103m. V\u1edbi t\u1ef7 l\u1ec7 \u0111\u00f3ng BHXH t\u1ef1 nguy\u1ec7n c\u1ed1 \u0111\u1ecbnh l\u00e0 22%, m\u1ee9c \u0111\u00f3ng ti\u00eau chu\u1ea9n t\u1ea1i m\u1ee9c chu\u1ea9n ngh\u00e8o n\u00f4ng th\u00f4n l\u00e0:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">M\u1ee9c ti\u00eau chu\u1ea9n n\u00f4ng th\u00f4n = 1.500.000 x 22% = 330.000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n h\u1ed7 tr\u1ee3 th\u1ef1c t\u1ebf t\u1eeb ng\u00e2n s\u00e1ch \u0111\u01b0\u1ee3c t\u00ednh theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng = 330.000 x T\u1ef7 l\u1ec7 h\u1ed7 tr\u1ee3<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng chi ti\u1ebft m\u1ee9c h\u1ed7 tr\u1ee3 cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eeb ng\u00e0y 01\/07\/2026 (\u0111\u01a1n v\u1ecb t\u00ednh VN\u0110\/th\u00e1ng):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 h\u1ed7 tr\u1ee3<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc h\u1ed7 tr\u1ee3<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ng\u01b0\u1eddi d\u00e2n th\u1ef1c \u0111\u00f3ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed9 ngh\u00e8o; ng\u01b0\u1eddi s\u1ed1ng t\u1ea1i x\u00e3 \u0111\u1ea3o, \u0111\u1eb7c khu<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">264.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">66.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">H\u1ed9 c\u1eadn ngh\u00e8o<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">65%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">214.500<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">115.500<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">D\u00e2n t\u1ed9c thi\u1ec3u s\u1ed1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">99.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">231.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi tham gia kh\u00e1c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">66.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">264.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>\u91cd\u8981\u306a\u6ce8\u610f:<\/b><span style=\"font-weight: 400;\"> N\u1ebfu m\u1ed9t ng\u01b0\u1eddi tham gia thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 \u1edf nhi\u1ec1u m\u1ee9c kh\u00e1c nhau, c\u01a1 quan BHXH s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c h\u1ed7 tr\u1ee3 cao nh\u1ea5t cho \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3.<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_tu_nhung_thay_doi_ve_muc_dong_BHXH_va_BHYT_bat_buoc_doi_voi_khoi_doanh_nghiep\"><\/span><b>T\u00e1c \u0111\u1ed9ng t\u1eeb nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi kh\u1ed1i doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 ph\u1ea7n nghi\u1ec7p v\u1ee5 tr\u1ecdng t\u00e2m \u0111\u01b0\u1ee3c c\u00e1c k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u1eb7c bi\u1ec7t quan t\u00e2m. Vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c tham chi\u1ebfu l\u00ean 2.530.000 \u0111\u1ed3ng\/th\u00e1ng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn gi\u1edbi h\u1ea1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c t\u1ea1i m\u1ed7i k\u1ef3 t\u00ednh l\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_tran_va_san_lam_can_cu_dong_bao_hiem_bat_buoc\"><\/span><b>Khung tr\u1ea7n v\u00e0 s\u00e0n l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft c\u00e1c quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t li\u00ean quan \u0111\u1ebfn thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT b\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026 m\u00e0 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_bao_hiem_xa_hoi_bao_hiem_y_te_bao_hiem_tai_nan_lao_dong_%E2%80%93_benh_nghe_nghiep\"><\/span><b>\u0110\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng &#8211; b\u1ec7nh ngh\u1ec1 nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 th\u1ea5p nh\u1ea5t: B\u1eb1ng m\u1ee9c tham chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 cao nh\u1ea5t: B\u1eb1ng 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu, t\u1ee9c 50.600.000 \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_bao_hiem_that_nghiep\"><\/span><b>\u0110\u1ed1i v\u1edbi b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 th\u1ea5p nh\u1ea5t: B\u1eb1ng m\u1ee9c tham chi\u1ebfu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 cao nh\u1ea5t: B\u1eb1ng 20 l\u1ea7n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh \u0111\u00f3, \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf (SMEs) ch\u01b0a thi\u1ebft l\u1eadp \u0111\u01b0\u1ee3c b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 chuy\u00ean s\u00e2u, vi\u1ec7c c\u00e2n nh\u1eafc gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-dich-vu\/\"> \u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u96c7\u3046<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ngo\u00e0i uy t\u00edn l\u00e0 m\u1ed9t ph\u01b0\u01a1ng \u00e1n chi\u1ebfn l\u01b0\u1ee3c gi\u00fap \u0111\u01a1n v\u1ecb t\u1ed1i \u01b0u h\u00f3a chi ph\u00ed v\u1eadn h\u00e0nh, \u0111\u1ed3ng th\u1eddi gi\u1ea3i ph\u00f3ng g\u00e1nh n\u1eb7ng theo d\u00f5i h\u1ed3 s\u01a1 ph\u00e1p l\u00fd ph\u1ee9c t\u1ea1p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_luong_toi_thieu_vung_tai_TPHCM_ap_dung_cho_nam_2026\"><\/span><b>B\u1ea3ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u1ea1i TP.HCM \u00e1p d\u1ee5ng cho n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c m\u1ee9c tr\u1ea7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m tai n\u1ea1n (BHTN) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, k\u1ebf to\u00e1n doanh nghi\u1ec7p t\u1ea1i TP.HCM c\u1ea7n \u00e1p d\u1ee5ng b\u1ea3ng l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng theo \u0111\u1ecba b\u00e0n ho\u1ea1t \u0111\u1ed9ng quy \u0111\u1ecbnh t\u1ea1i <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-293-2025-ND-CP-quy-dinh-muc-luong-toi-thieu-lao-dong-lam-viec-theo-hop-dong-lao-dong-665866.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 293\/2025\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Lao-dong-Tien-luong\/Cong-van-9335-SNV-LDTLBHXH-2025-thuc-hien-Nghi-dinh-293-2025-ND-CP-Ho-Chi-Minh-682980.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n s\u1ed1 9335\/SNV-L\u0110TLBHXH<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ng\u00e0y 18\/11\/2025 c\u1ee7a S\u1edf N\u1ed9i v\u1ee5 Th\u00e0nh ph\u1ed1:<\/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 l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng t\u1ea1i TP.HCM \u00e1p d\u1ee5ng cho n\u0103m 2026.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u0110\u1ecba b\u00e0n \u00e1p d\u1ee5ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo th\u00e1ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u theo gi\u1edd<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHTN cao nh\u1ea5t<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u00f9ng I (C\u00e1c Qu\u1eadn v\u00e0 Tp. Th\u1ee7 \u0110\u1ee9c, c\u00e1c huy\u1ec7n C\u1ee7 Chi, H\u00f3c M\u00f4n, B\u00ecnh Ch\u00e1nh, Nh\u00e0 B\u00e8)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.310.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.500<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">106.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u00f9ng II (Huy\u1ec7n C\u1ea7n Gi\u1edd)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.730.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22.700<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">94.600.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u00f9ng III (Kh\u00f4ng \u00e1p d\u1ee5ng t\u1ea1i \u0111\u1ecba b\u00e0n TP.HCM, quy \u0111\u1ecbnh m\u1ee9c chung)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.140.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">82.820.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu k\u1ef9 \u0111\u1ecba \u0111i\u1ec3m \u0111\u0103ng k\u00fd kinh doanh v\u00e0 \u0111\u1ecba b\u00e0n l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 \u00e1p d\u1ee5ng m\u1ee9c tr\u1ea7n \u0111\u00f3ng BHTN ch\u00ednh x\u00e1c, tr\u00e1nh c\u00e1c sai s\u00f3t d\u1eabn \u0111\u1ebfn vi\u1ec7c ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh d\u1eef li\u1ec7u ho\u1eb7c truy thu ph\u1ee9c t\u1ea1p sau n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_khong_hoi_to_va_tu_dong_cap_nhat_khi_ap_dung_thay_doi_ve_muc_dong_BHXH_va_BHYT\"><\/span><b>C\u01a1 ch\u1ebf kh\u00f4ng h\u1ed3i t\u1ed1 v\u00e0 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt khi \u00e1p d\u1ee5ng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u01a1 quan B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh \u0111\u00e3 \u0111\u01b0a ra nh\u1eefng h\u01b0\u1edbng d\u1eabn mang t\u00ednh th\u1ef1c ti\u1ec5n cao, gi\u00fap gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh kh\u00f4ng c\u1ea7n thi\u1ebft cho c\u1ea3 \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi d\u00e2n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_khong_dieu_chinh_chenh_lech\"><\/span><b>Nguy\u00ean t\u1eafc kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi nh\u1eefng ng\u01b0\u1eddi tham gia BHYT ho\u1eb7c BHXH t\u1ef1 nguy\u1ec7n \u0111\u00e3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng tr\u01b0\u1edbc theo chu k\u1ef3 3 th\u00e1ng, 6 th\u00e1ng, 12 th\u00e1ng ho\u1eb7c \u0111\u00e3 \u0111\u00f3ng m\u1ed9t l\u1ea7n cho nhi\u1ec1u n\u0103m v\u1ec1 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu trong kho\u1ea3ng th\u1eddi gian th\u1ebb b\u1ea3o hi\u1ec3m c\u00f2n h\u1ea1n s\u1eed d\u1ee5ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3, thay \u0111\u1ed5i m\u1ee9c chu\u1ea9n ngh\u00e8o n\u00f4ng th\u00f4n, m\u1ee9c \u0111\u00f3ng BHYT hay m\u1ee9c tham chi\u1ebfu m\u1edbi, s\u1ebd kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c ch\u00eanh l\u1ec7ch s\u1ed1 ti\u1ec1n \u0111\u00e3 \u0111\u00f3ng tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch ph\u00e1t sinh do \u0111i\u1ec1u ch\u1ec9nh \u0111\u1ed1i v\u1edbi th\u1eddi gian c\u00f2n l\u1ea1i \u0111\u00e3 \u0111\u00f3ng ti\u1ec1n tr\u01b0\u1edbc \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ed9t quy \u0111\u1ecbnh nh\u00e2n v\u0103n, gi\u00fap gi\u1ea3m t\u1ea3i \u00e1p l\u1ef1c t\u00e0i ch\u00ednh v\u00e0 th\u1ee7 t\u1ee5c khi c\u00f3 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_tu_dong_dieu_chinh_cua_co_quan_BHXH_doi_voi_doanh_nghiep\"><\/span><b>C\u01a1 ch\u1ebf t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a c\u01a1 quan BHXH \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i t\u1ed1i \u0111a v\u00e0 ti\u1ebft ki\u1ec7m th\u1eddi gian cho doanh nghi\u1ec7p tr\u01b0\u1edbc c\u00e1c thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT t\u1eeb 01\/07\/2026, c\u01a1 quan BHXH TP.HCM s\u1ebd \u00e1p d\u1ee5ng c\u01a1 ch\u1ebf t\u1ef1 \u0111\u1ed9ng qu\u00e9t h\u1ec7 th\u1ed1ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh: \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00ea khai \u0111\u00fang, ch\u00ednh x\u00e1c m\u1ee9c l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u1ee7a nh\u00e2n vi\u00ean tr\u01b0\u1edbc \u0111\u00f3, h\u1ec7 th\u1ed1ng c\u1ee7a c\u01a1 quan BHXH s\u1ebd t\u1ef1 \u0111\u1ed9ng \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c t\u1ed1i \u0111a (m\u1ee9c tr\u1ea7n m\u1edbi) theo m\u1ee9c tham chi\u1ebfu m\u1edbi. K\u1ebf to\u00e1n doanh nghi\u1ec7p ho\u00e0n to\u00e0n kh\u00f4ng ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh l\u00ean c\u01a1 quan b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p b\u1eaft bu\u1ed9c n\u1ed9p h\u1ed3 s\u01a1: N\u1ebfu doanh nghi\u1ec7p ch\u01b0a k\u00ea khai \u0111\u00fang m\u1ee9c l\u01b0\u01a1ng v\u00e0 ph\u1ee5 c\u1ea5p theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ed1i h\u1ee3p c\u00f9ng ph\u00f2ng ban C&amp;B l\u1eadp h\u1ed3 s\u01a1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHXH, BHYT, BHTN, BHTNL\u0110-BNN k\u1ecbp th\u1eddi theo \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p cho nh\u00e2n vi\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p \u0111ang t\u00ecm ki\u1ebfm gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u h\u00f3a v\u1eadn h\u00e0nh th\u00f4ng qua c\u00e1c \u0111\u01a1n v\u1ecb cung c\u1ea5p<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tphcm\/\"> <span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9<\/span><\/a><span style=\"font-weight: 400;\">, vi\u1ec7c n\u1eafm v\u1eefng nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd, th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ebf \u0111\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 t\u1ed1i \u01b0u h\u00f3a k\u1ebf ho\u1ea1ch chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\u7d50\u8ad6\u3068\u63d0\u8a00<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/07\/2026 \u0111\u1eb7t ra y\u00eau c\u1ea7u cao v\u1ec1 s\u1ef1 c\u1ea9n tr\u1ecdng v\u00e0 chu\u1ea9n x\u00e1c trong c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n v\u00e0 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT n\u00f3i ri\u00eang v\u00e0 an sinh x\u00e3 h\u1ed9i n\u00f3i chung. B\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 ph\u00f2ng ban nh\u00e2n s\u1ef1 c\u1ea7n th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t danh s\u00e1ch ch\u1ea1m tr\u1ea7n: L\u1ecdc ngay danh s\u00e1ch nh\u1eefng ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u1ef1c t\u1ebf \u0111ang ch\u1ea1m ng\u01b0\u1ee1ng tr\u1ea7n \u0111\u00f3ng c\u0169 \u0111\u1ec3 chu\u1ea9n b\u1ecb tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh m\u1edbi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u00ednh \u0111\u1ed3ng b\u1ed9 d\u1eef li\u1ec7u: \u0110\u1ed1i chi\u1ebfu k\u1ef9 l\u01b0\u1ee1ng th\u00f4ng tin ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 k\u00ea khai tr\u00ean ph\u1ea7n m\u1ec1m b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT s\u1eafp t\u1edbi, tr\u00e1nh sai s\u00f3t d\u1eef li\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ed5 bi\u1ebfn ch\u00ednh s\u00e1ch: C\u1eadp nh\u1eadt th\u00f4ng tin v\u1ec1 b\u1ea3ng gi\u00e1 \u0111\u00f3ng BHYT h\u1ed9 gia \u0111\u00ecnh m\u1edbi v\u00e0 m\u1ee9c h\u1ed7 tr\u1ee3 \u0111\u00f3ng BHXH t\u1ef1 nguy\u1ec7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 h\u1ecd ch\u1ee7 \u0111\u1ed9ng k\u1ebf ho\u1ea1ch \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi th\u00e2n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3054\u8cea\u554f\u3084\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u8cb4\u793e\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\">MAN\uff08\u30de\u30b9\u30bf\u30fc\u30fb\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30fb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\uff09\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5c02\u9580\u5bb6\u306b\u3088\u308b\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><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026, h\u1ec7 th\u1ed1ng an sinh x\u00e3 h\u1ed9i t\u1ea1i Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc v\u00e0o m\u1ed9t giai \u0111o\u1ea1n v\u1eadn h\u00e0nh m\u1edbi v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 h\u00e0ng lo\u1ea1t c\u00e1c v\u0103n b\u1ea3n lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn. \u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, vi\u1ec7c n\u1eafm v\u1eefng nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT l\u00e0 y\u00eau c\u1ea7u b\u1eaft bu\u1ed9c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd, th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ebf \u0111\u1ed9 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 t\u1ed1i \u01b0u h\u00f3a k\u1ebf ho\u1ea1ch chi ph\u00ed c\u1ee7a \u0111\u01a1n v\u1ecb. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd cung [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8734","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\/8734","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=8734"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8734\/revisions"}],"predecessor-version":[{"id":8739,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/8734\/revisions\/8739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/8735"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=8734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=8734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=8734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}