{"id":9050,"date":"2026-06-29T16:02:50","date_gmt":"2026-06-29T09:02:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9050"},"modified":"2026-06-29T16:02:50","modified_gmt":"2026-06-29T09:02:50","slug":"hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/","title":{"rendered":"\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u306e\u4f1a\u8a08\u51e6\u7406\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u306e\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4f01\u696d\u304c\u4eba\u4ef6\u8cbb\u3001\u4fdd\u967a\u7fa9\u52d9\u3001\u5f93\u696d\u54e1\u3078\u306e\u652f\u6255\u3044\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3055\u305b\u308b\u4e0a\u3067\u91cd\u8981\u306a\u696d\u52d9\u3067\u3059\u3002\u7fa9\u52d9\u7684\u306a\u4fdd\u967a\u6599\u306b\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\uff08BHXH\uff09\u3001\u5065\u5eb7\u4fdd\u967a\uff08BHYT\uff09\u3001\u5931\u696d\u4fdd\u967a\uff08BHTN\uff09\u3001\u52b4\u50cd\u7d44\u5408\u8cbb\uff08KPC\u0110\uff09\u306a\u3069\u304c\u3042\u308a\u3001\u3053\u308c\u3089\u306f\u4f01\u696d\u3068\u5f93\u696d\u54e1\u304c\u898f\u5b9a\u306e\u6bd4\u7387\u3067\u5171\u540c\u3067\u62e0\u51fa\u3057\u307e\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u6700\u521d\u306e\u62e0\u51fa\u304b\u3089\u7d66\u4e0e\u304b\u3089\u306e\u63a7\u9664\u3001\u7ba1\u7406\u6a5f\u95a2\u3078\u306e\u652f\u6255\u3044\u3001\u767a\u751f\u3057\u305f\u4fdd\u967a\u7d66\u4ed8\u306e\u76e3\u8996\u306b\u81f3\u308b\u307e\u3067\u3001\u6b63\u3057\u3044\u624b\u9806\u306b\u5f93\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u78ba\u306a\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4f01\u696d\u304c\u4eba\u4ef6\u8cbb\u3092\u7ba1\u7406\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u3060\u3051\u3067\u306a\u304f\u3001\u8ca1\u52d9\u8af8\u8868\u3001\u7a0e\u52d9\u8a18\u9332\u3001\u4fdd\u967a\u7fa9\u52d9\u306e\u900f\u660e\u6027\u3068\u5b8c\u5168\u6027\u3092\u78ba\u4fdd\u3059\u308b\u4e0a\u3067\u3082\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u7d22\u5f15<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u76ee\u6b21\u3092\u5207\u308a\u66ff\u3048\u308b\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u30c8\u30b0\u30eb<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Tai_khoan_su_dung_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >\u3053\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/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\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_khoan_bao_hiem_doanh_nghiep_dong_va_nguoi_lao_dong_dong\" >\u96c7\u7528\u4e3b\u3068\u5f93\u696d\u54e1\u304c\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_khi_doanh_nghiep_nop_tien_bao_hiem\" >\u4f01\u696d\u304c\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_thue_TNCN_tu_tien_luong_nguoi_lao_dong\" >\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306b\u304b\u304b\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_tra_luong_bang_san_pham_hang_hoa\" >\u88fd\u54c1\u307e\u305f\u306f\u7269\u54c1\u3067\u652f\u6255\u308f\u308c\u305f\u8cc3\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_tien_thuong_tu_quy_khen_thuong_phuc_loi\" >\u5831\u916c\u30fb\u798f\u5229\u539a\u751f\u57fa\u91d1\u304b\u3089\u306e\u30dc\u30fc\u30ca\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_BHXH_cho_cac_che_do_om_dau_thai_san_tai_nan\" >\u75be\u75c5\u7d66\u4ed8\u3001\u51fa\u7523\u7d66\u4ed8\u3001\u4e8b\u6545\u7d66\u4ed8\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u7d66\u4ed8\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_thuc_te_ve_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >\u793e\u4f1a\u4fdd\u967a\u6599\u304a\u3088\u3073\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u4fdd\u967a\u6599\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u4f8b\u3002<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_1_Hach_toan_bao_hiem_cho_nhan_vien_ban_hang\" >\u4f8b\uff11\uff1a\u55b6\u696d\u30b9\u30bf\u30c3\u30d5\u306e\u4fdd\u967a\u306e\u4f1a\u8a08\u51e6\u7406<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Trich_bao_hiem_vao_chi_phi_cong_ty\" >\u4fdd\u967a\u6599\u306f\u4f1a\u793e\u306e\u7d4c\u8cbb\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Trich_bao_hiem_tru_vao_luong_nguoi_lao_dong\" >\u4fdd\u967a\u6599\u306f\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Khi_nop_tien_bao_hiem_xa_hoi\" >\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u969b<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_2_Hach_toan_che_do_thai_san\" >\u4f8b\uff12\uff1a\u7523\u4f11\u624b\u5f53\u306e\u4f1a\u8a08\u51e6\u7406<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Nhung_luu_y_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >\u793e\u4f1a\u4fdd\u967a\u6599\u304a\u3088\u3073\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u4fdd\u967a\u6599\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306b\u7559\u610f\u3059\u3079\u304d\u70b9\u3002<\/a><\/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\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Ket_luan\" >\u7d50\u8ad6\u3059\u308b<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#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=\"Tai_khoan_su_dung_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\u3053\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9053\" aria-describedby=\"caption-attachment-9053\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9053\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg\" alt=\"T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9053\" class=\"wp-caption-text\">\u3053\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u652f\u6255\u7fa9\u52d9\u3001\u7d66\u4e0e\u304b\u3089\u306e\u63a7\u9664\u984d\u3001\u304a\u3088\u3073\u4f01\u696d\u304c\u8ca0\u62c5\u3059\u308b\u8cbb\u7528\u90e8\u5206\u3092\u5b8c\u5168\u306b\u53cd\u6620\u3059\u308b\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3092\u6b63\u3057\u304f\u7279\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8868\u306f\u3001\u3053\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u4e00\u822c\u7684\u306b\u4f7f\u7528\u3055\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u3092\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\uff1a\u793e\u4f1a\u4fdd\u967a\u304a\u3088\u3073\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u4fdd\u967a\u6599\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u4f7f\u7528\u3055\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30a2\u30ab\u30a6\u30f3\u30c8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5f79\u5272<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7334\uff08\u5f93\u696d\u54e1\u3078\u306e\u652f\u6255\u53e3\u5ea7\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u305d\u306e\u4ed6\u306e\u652f\u6255\u4e88\u5b9a\u984d\u3092\u8ffd\u8de1\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u8cc3\u91d1\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u305f\u91d1\u984d\u3068\u3001\u5f93\u696d\u54e1\u306b\u5b9f\u969b\u306b\u652f\u6255\u308f\u308c\u305f\u91d1\u984d\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52d8\u5b9a\u79d1\u76ee338\uff08\u305d\u306e\u4ed6\u306e\u672a\u6255\u91d1\u53ca\u3073\u8ca0\u50b5\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u6599\u3068\u652f\u6255\u3044\u7fa9\u52d9\u3092\u8ffd\u8de1\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u5931\u696d\u4fdd\u967a\u6599\u3001\u304a\u3088\u3073\u52b4\u50cd\u7d44\u5408\u8cbb\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306e\u7d71\u5408\u52d8\u5b9a\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c83382\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u7d44\u5408\u57fa\u91d1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f01\u696d\u304c\u63a7\u9664\u3057\u3066\u652f\u6255\u3046\u5fc5\u8981\u306e\u3042\u308b\u52b4\u50cd\u7d44\u5408\u8cbb\u306e\u984d\u3092\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c83383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u96c7\u7528\u4e3b\u3068\u5f93\u696d\u54e1\u304c\u5171\u540c\u3067\u652f\u6255\u3046\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8ffd\u8de1\u3059\u308b\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c83384\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5065\u5eb7\u4fdd\u967a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u898f\u5b9a\u306b\u5f93\u3063\u3066\u63a7\u9664\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u304d\u3061\u3093\u3068\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f73386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5931\u696d\u4fdd\u967a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u3053\u308c\u306f\u3001\u4f01\u696d\u3068\u5f93\u696d\u54e1\u306e\u53cc\u65b9\u304b\u3089\u63a7\u9664\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5931\u696d\u4fdd\u967a\u6599\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73335\uff08\u500b\u4eba\u6240\u5f97\u7a0e\uff09<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u305f\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u8ffd\u8de1\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u30fb\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7 154\u3001622\u3001623\u3001627\u3001641\u3001642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u751f\u7523\u304a\u3088\u3073\u4e8b\u696d\u7d4c\u8cbb\u52d8\u5b9a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5404\u90e8\u9580\u306e\u7d4c\u8cbb\u306b\u542b\u307e\u308c\u308b\u4e8b\u696d\u4fdd\u967a\u6599\u306e\u5272\u5408\u3092\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5404\u52d8\u5b9a\u79d1\u76ee\u306e\u6a5f\u80fd\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u3092\u6b63\u78ba\u306b\u8a18\u9332\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30b3\u30b9\u30c8\u914d\u5206\u3001\u30c7\u30fc\u30bf\u7167\u5408\u3001\u304a\u3088\u3073\u898f\u5236\u306b\u6e96\u62e0\u3057\u305f\u4f1a\u8a08\u5831\u544a\u66f8\u306e\u4f5c\u6210\u3082\u5bb9\u6613\u306b\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_bao_hiem_doanh_nghiep_dong_va_nguoi_lao_dong_dong\"><\/span><b>\u96c7\u7528\u4e3b\u3068\u5f93\u696d\u54e1\u304c\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u96c7\u7528\u4e3b\u8ca0\u62c5\u5206\u3068\u5f93\u696d\u54e1\u8ca0\u62c5\u5206\u3092\u6bd4\u8f03\u8868\u306b\u307e\u3068\u3081\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8868\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u7d66\u4e0e\u306b\u57fa\u3065\u304f\u793e\u4f1a\u4fdd\u967a\u304a\u3088\u3073\u4fdd\u967a\u6599\u306e\u4f1a\u8a08\u5e33\u7c3f\u306b\u306f\u3001\u96c7\u7528\u4e3b\u3068\u5f93\u696d\u54e1\u53cc\u65b9\u306b\u3088\u308b\u62e0\u51fa\u91d1\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4fdd\u967a\u6599\u306f\u4e8b\u696d\u7d4c\u8cbb\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4fdd\u967a\u6599\u306f\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u306e\u672c\u8cea<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u529b\u3092\u96c7\u7528\u3057\u3066\u3044\u308b\u90e8\u9580\u3054\u3068\u306b\u3001\u751f\u7523\u7d4c\u8cbb\u304a\u3088\u3073\u4e8b\u696d\u7d4c\u8cbb\u3068\u3057\u3066\u8a18\u9332\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306b\u652f\u6255\u308f\u308c\u308b\u8cc3\u91d1\u304b\u3089\u306e\u76f4\u63a5\u63a7\u9664\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30c7\u30d3\u30c3\u30c8\u53e3\u5ea7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7154\u3001241\u3001622\u3001623\u3001627\u3001641\u3001642\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7334\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73383\uff1a17.5%\u306f\u3001\u4fdd\u967a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u53e3\u5ea7\u756a\u53f73383:8%\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5065\u5eb7\u4fdd\u967a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73384:3%\u306f\u3001\u4fdd\u967a\u6599\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u53e3\u5ea7\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73384\uff1a\u4fdd\u967a\u6599\u63a7\u9664\u5bfe\u8c61\u306e\u7d66\u4e0e1.5%\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5931\u696d\u4fdd\u967a<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u62e0\u51fa\u91d1\u306b\u95a2\u3059\u308b\u53e3\u5ea7\u756a\u53f73386:1%\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u62e0\u51fa\u91d1\u306b\u95a2\u3059\u308b\u53e3\u5ea7\u756a\u53f73386:1%\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u52b4\u50cd\u7d44\u5408\u57fa\u91d1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u62e0\u51fa\u91d1\u306b\u95a2\u3059\u308b\u53e3\u5ea7\u756a\u53f73382:2%\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u9069\u7528\u3067\u304d\u306a\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5408\u8a08\u5272\u5408<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u3001\u8cbb\u7528\u306b\u542b\u307e\u308c\u308b\u7dcf\u984d\u306f\u3001\u4fdd\u967a\u4ed8\u304d\u7d66\u4e0e\u57fa\u91d1\u306b\u57fa\u3065\u304f\u306823.5%\u3067\u3042\u308a\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d\u306f10.5%\u3067\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5c02\u9580\u306e\u4f1a\u8a08\u30c1\u30fc\u30e0\u3092\u6301\u305f\u306a\u3044\u4f01\u696d\u3084\u3001\u7d66\u4e0e\u8a08\u7b97\u3001\u4fdd\u967a\u3001\u5b9a\u671f\u7684\u306a\u7a0e\u52d9\u51e6\u7406\u306b\u82e6\u52b4\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u9069\u5207\u306a\u4f1a\u8a08\u30b5\u30fc\u30d3\u30b9\u3092\u9078\u3076\u3053\u3068\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/?utm_source=chatgpt.com\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u3053\u308c\u306f\u4f01\u696d\u304c\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u7ba1\u7406\u3057\u3001\u4f1a\u8a08\u696d\u52d9\u304c\u898f\u5236\u306b\u6e96\u62e0\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khi_doanh_nghiep_nop_tien_bao_hiem\"><\/span><b>\u4f01\u696d\u304c\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u969b\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u6599\u306e\u63a7\u9664\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u3001\u4f01\u696d\u306f\u4fdd\u967a\u4ee3\u7406\u5e97\u304a\u3088\u3073\u95a2\u9023\u4f1a\u793e\u306b\u652f\u6255\u3044\u3092\u884c\u3044\u307e\u3059\u3002\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u652f\u6255\u7fa9\u52d9\u3092\u6e1b\u3089\u3059\u305f\u3081\u306b\u3001\u652f\u6255\u3063\u305f\u6b63\u3057\u3044\u91d1\u984d\u3092\u5bfe\u5fdc\u3059\u308b\u52d8\u5b9a\u79d1\u76ee338\u306b\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u969b\u306e\u4f1a\u8a08\u4ed5\u8a33\u7528\u7d19\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30b3\u30f3\u30c6\u30f3\u30c4<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30c7\u30d3\u30c3\u30c8\u53e3\u5ea7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30af\u30ec\u30b8\u30c3\u30c8\u53e3\u5ea7<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5272\u5408<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c83383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.5%\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c83383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5931\u696d\u4fdd\u967a\u3092\u652f\u6255\u3046<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f73386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u7d44\u5408\u8cbb\u3092\u652f\u6255\u3046<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c83382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u652f\u6255\u7dcf\u984d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c83383\u30013384\u30013386\u30013382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8111\u3001112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u540c\u793e\u306f\u4fdd\u967a\u4ee3\u7406\u5e97\u306b321 TP3T\u3001\u52b4\u50cd\u7d44\u5408\u306b21 TP3T\u3092\u652f\u6255\u3044\u307e\u3057\u305f\u3002\u5404\u9805\u76ee\u3092\u6b63\u78ba\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u3067\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u652f\u6255\u7fa9\u52d9\u3092\u6b63\u78ba\u306b\u8ffd\u8de1\u3057\u3001\u898f\u5236\u5f53\u5c40\u3068\u306e\u8abf\u6574\u3092\u5186\u6ed1\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_TNCN_tu_tien_luong_nguoi_lao_dong\"><\/span><b>\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306b\u304b\u304b\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u4fdd\u967a\u306b\u52a0\u3048\u3066\u3001\u4f1a\u8a08\u58eb\u306f\u7d66\u4e0e\u304b\u3089\u751f\u3058\u308b\u500b\u4eba\u6240\u5f97\u7a0e\u3082\u8ffd\u8de1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u63a7\u9664\u3059\u308b\u5834\u5408\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7334 \u2013 \u5f93\u696d\u54e1\u3078\u306e\u652f\u6255<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73334 \u2013 \u500b\u4eba\u6240\u5f97\u7a0e<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u500b\u4eba\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u5834\u5408\uff1a\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73335 \u2013 \u500b\u4eba\u6240\u5f97\u7a0e<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8111\u3068112\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u8a08\u7b97\u3001\u4fdd\u967a\u3001\u7a0e\u91d1\u306e\u8ffd\u8de1\u3092\u7d71\u5408\u3059\u308b\u3053\u3068\u3067\u3001\u4f01\u696d\u306f\u5f93\u696d\u54e1\u95a2\u9023\u306e\u8ca1\u52d9\u4e0a\u306e\u7fa9\u52d9\u3092\u5b8c\u5168\u306b\u7ba1\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<blockquote><p><b>\u3082\u3063\u3068\u898b\u308b:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/\">\u901a\u905499\u53f7\u306b\u57fa\u3065\u304f\u5f93\u696d\u54e1\u306e\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tra_luong_bang_san_pham_hang_hoa\"><\/span><b>\u88fd\u54c1\u307e\u305f\u306f\u7269\u54c1\u3067\u652f\u6255\u308f\u308c\u305f\u8cc3\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u304c\u5f93\u696d\u54e1\u306b\u5546\u54c1\u3084\u7269\u54c1\u3067\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u53ce\u76ca\u3068\u8ca0\u50b5\u3092\u9069\u5207\u306b\u8a18\u9332\u3059\u308b\u305f\u3081\u306b\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u6b63\u3057\u3044\u8a08\u7b97\u65b9\u6cd5\u3092\u6c7a\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u65b9\u6cd5\u3092\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u8868\uff1a\u88fd\u54c1\u304a\u3088\u3073\u5546\u54c1\u3067\u652f\u6255\u308f\u308c\u305f\u8cc3\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u8868\uff1a\u88fd\u54c1\u304a\u3088\u3073\u5546\u54c1\u3067\u652f\u6255\u308f\u308c\u305f\u8cc3\u91d1\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u5834\u5408<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a18\u9332\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u4f1a\u8a08\u4ed5\u8a33<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u63a7\u9664\u65b9\u5f0f\u306b\u3088\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\uff08VAT\uff09\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u88fd\u54c1\u304a\u3088\u3073\u5546\u54c1\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5185\u90e8\u53ce\u76ca\u306f\u3001\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3092\u9664\u304f\u4fa1\u683c\u3067\u8a18\u9332\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7334\uff08\u5f93\u696d\u54e1\u3078\u306e\u652f\u6255\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c83331\uff08VAT\u652f\u6255\u3044\u5bfe\u8c61\uff09\u304c\u3042\u308a\u307e\u3059<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f75118\uff08\u305d\u306e\u4ed6\u306e\u53ce\u76ca\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u5bfe\u8c61\u3067\u306f\u306a\u304f\u3001\u76f4\u63a5\u7533\u544a\u65b9\u5f0f\u306b\u3088\u308b\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306e\u7533\u544a\u3082\u4e0d\u8981\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u652f\u6255\u4fa1\u683c\u3067\u8a18\u9332\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7334\uff08\u5f93\u696d\u54e1\u3078\u306e\u652f\u6255\uff09<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f75118\uff08\u305d\u306e\u4ed6\u306e\u53ce\u76ca\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u8cc3\u91d1\u3092\u5546\u54c1\u3084\u7269\u54c1\u3067\u652f\u6255\u3046\u5834\u5408\u3001\u4f01\u696d\u306f\u6b63\u78ba\u3067\u4e00\u8cab\u6027\u306e\u3042\u308b\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u5546\u54c1\u306e\u6027\u8cea\u3068\u4ed8\u52a0\u4fa1\u5024\u7a0e\u7533\u544a\u306e\u65b9\u6cd5\u306b\u57fa\u3065\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tien_thuong_tu_quy_khen_thuong_phuc_loi\"><\/span><b>\u5831\u916c\u30fb\u798f\u5229\u539a\u751f\u57fa\u91d1\u304b\u3089\u306e\u30dc\u30fc\u30ca\u30b9\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u30dc\u30fc\u30ca\u30b9\u306e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u969b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7353 \u2013 \u5831\u916c\u30fb\u798f\u7949\u57fa\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7334 \u2013 \u5f93\u696d\u54e1\u3078\u306e\u652f\u6255<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u30dc\u30fc\u30ca\u30b9\u3092\u652f\u6255\u3046\u5834\u5408\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7334\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7\u306f111\u756a\u3068112\u756a\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_BHXH_cho_cac_che_do_om_dau_thai_san_tai_nan\"><\/span><b>\u75be\u75c5\u7d66\u4ed8\u3001\u51fa\u7523\u7d66\u4ed8\u3001\u4e8b\u6545\u7d66\u4ed8\u306a\u3069\u306e\u793e\u4f1a\u4fdd\u967a\u7d66\u4ed8\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9052\" aria-describedby=\"caption-attachment-9052\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9052\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san.jpg\" alt=\"H\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng v\u1ec1 \u0111\u1ed9 thai s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9052\" class=\"wp-caption-text\">\u7523\u4f11\u306b\u95a2\u9023\u3057\u3066\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u304a\u3088\u3073\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u306e\u4f1a\u8a08\u51e6\u7406\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7523\u4f11\u624b\u5f53\u3001\u75be\u75c5\u624b\u5f53\u3001\u52b4\u707d\u624b\u5f53\u306a\u3069\u3001\u4fdd\u967a\u6a5f\u95a2\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u7d66\u4ed8\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u305d\u308c\u3089\u3092\u500b\u5225\u306b\u7ba1\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306b\u652f\u6255\u3046\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u969b\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73383 \u2013 \u793e\u4f1a\u4fdd\u967a<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7334 \u2013 \u5f93\u696d\u54e1\u3078\u306e\u652f\u6255<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a\u6a5f\u95a2\u304b\u3089\u304a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7111\u3068112<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73383<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u3078\u306e\u798f\u5229\u539a\u751f\u306e\u652f\u6255\u3044\u6642\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7334\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u30a2\u30ab\u30a6\u30f3\u30c8\u756a\u53f7\u306f111\u756a\u3068112\u756a\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\u793e\u4f1a\u4fdd\u967a\u6599\u304a\u3088\u3073\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u4fdd\u967a\u6599\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u5b9f\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_1_Hach_toan_bao_hiem_cho_nhan_vien_ban_hang\"><\/span><b>\u4f8b\uff11\uff1a\u55b6\u696d\u30b9\u30bf\u30c3\u30d5\u306e\u4fdd\u967a\u306e\u4f1a\u8a08\u51e6\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4eee\u306b\u3001X\u793e\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7d66\u4e0e\u304c\u6708\u984d10,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3067\u3042\u308b\u55b6\u696d\u62c5\u5f53\u8005\u304c\u3044\u308b\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trich_bao_hiem_vao_chi_phi_cong_ty\"><\/span><b>\u4fdd\u967a\u6599\u306f\u4f1a\u793e\u306e\u7d4c\u8cbb\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4fdd\u967a\u6599\u3092\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u63a7\u9664\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u51e6\u7406\u9805\u76ee\u4e00\u89a7\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30a2\u30ab\u30a6\u30f3\u30c8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9069\u7528\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a08\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u984d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"5\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a\u6599\uff08\u793e\u4f1a\u4fdd\u969c\u8cbb\u3001\u5065\u5eb7\u4fdd\u967a\u8cbb\u3001\u5931\u696d\u4fdd\u967a\u8cbb\u3001\u52b4\u50cd\u7d44\u5408\u8cbb\u306a\u3069\uff09\u306f\u3001\u4f1a\u793e\u306e\u7d4c\u8cbb\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f76421\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,350,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 17.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,750,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 3%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trich_bao_hiem_tru_vao_luong_nguoi_lao_dong\"><\/span><b>\u4fdd\u967a\u6599\u306f\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3059\u308b\u305f\u3081\u306e\u4f1a\u8a08\u51e6\u7406\u624b\u9806\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30a2\u30ab\u30a6\u30f3\u30c8\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9069\u7528\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a08\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u984d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"4\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3001\u5931\u696d\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7334\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 10.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,050,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nop_tien_bao_hiem_xa_hoi\"><\/span><b>\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u969b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u4fdd\u967a\u6599\u652f\u6255\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u624b\u9806\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u30a2\u30ab\u30a6\u30f3\u30c8<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u9069\u7528\u7387<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u8a08\u7b97\u65b9\u6cd5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u984d<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"5\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73383\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 25.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,550,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73384\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 4.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73386\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">10,000,000 x 2%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f73382\u3092\u30c7\u30d3\u30c3\u30c8\u3057\u307e\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u53e3\u5ea7\u756a\u53f7\u306f1121\u3067\u3059\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 34%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,400,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_2_Hach_toan_che_do_thai_san\"><\/span><b>\u4f8b\uff12\uff1a\u7523\u4f11\u624b\u5f53\u306e\u4f1a\u8a08\u51e6\u7406<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u304a\u3051\u308b\u51fa\u7523\u7d66\u4ed8\u91d1\u306e\u8a18\u9332\u30d7\u30ed\u30bb\u30b9\u3092\u3088\u308a\u9069\u5207\u306b\u8ffd\u8de1\u3059\u308b\u305f\u3081\u306b\u3001ABC\u793e\u306e\u5f93\u696d\u54e1\u304c\u793e\u4f1a\u4fdd\u967a\u57fa\u91d1\u304b\u308960,000,000\u30d9\u30c8\u30ca\u30e0\u30c9\u30f3\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u5bfe\u5fdc\u3059\u308b\u4f1a\u8a08\u4ed5\u8a33\u306e\u6982\u8981\u8868\u3092\u4ee5\u4e0b\u306b\u793a\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u7523\u4f11\u5236\u5ea6\u306b\u304a\u3051\u308b\u7d66\u4e0e\u306b\u57fa\u3065\u304f\u793e\u4f1a\u4fdd\u967a\u304a\u3088\u3073\u4fdd\u967a\u6599\u63a7\u9664\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u624b\u7d9a\u304d\u306e\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>\u4f1a\u8a08\u6642\u9593<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u696d\u52d9\u5185\u5bb9<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u4f1a\u8a08\u4ed5\u8a33<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u652f\u6255\u3046\u3079\u304d\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u969b<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a\u57fa\u91d1\u304b\u3089\u5f93\u696d\u54e1\u306b\u652f\u6255\u308f\u308c\u305f\u51fa\u7523\u7d66\u4ed8\u91d1\u306e\u8a18\u9332\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea73383 \/ \u8cb8\u65b9\u53e3\u5ea7334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u793e\u4f1a\u4fdd\u967a\u6a5f\u95a2\u304b\u3089\u304a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3068\u304d\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u4f01\u696d\u306b\u9001\u91d1\u3055\u308c\u305f\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u91d1\u984d\u3092\u8a18\u9332\u3059\u308b\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7112 \/ \u8cb8\u65b9\u53e3\u5ea73383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u3068\u304d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u3078\u306e\u7523\u4f11\u624b\u5f53\u306e\u652f\u7d66\u3002<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u501f\u65b9\u53e3\u5ea7334 \/ \u8cb8\u65b9\u53e3\u5ea7112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u3057\u305f\u304c\u3063\u3066\u3001\u793e\u4f1a\u4fdd\u967a\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u51fa\u7523\u624b\u5f53\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u62c5\u5f53\u8005\u306f\u3001\u652f\u6255\u3044\u306e\u8a18\u9332\u3001\u793e\u4f1a\u4fdd\u967a\u6a5f\u95a2\u304b\u3089\u306e\u8cc7\u91d1\u53d7\u9818\u3001\u5f93\u696d\u54e1\u3078\u306e\u652f\u6255\u3044\u307e\u3067\u306e\u5404\u6bb5\u968e\u3092\u5b8c\u5168\u306b\u8ffd\u8de1\u3057\u3001\u6b63\u78ba\u3067\u900f\u660e\u6027\u306e\u9ad8\u3044\u30c7\u30fc\u30bf\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>\u793e\u4f1a\u4fdd\u967a\u6599\u304a\u3088\u3073\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u4fdd\u967a\u6599\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306b\u7559\u610f\u3059\u3079\u304d\u70b9\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9051\" aria-describedby=\"caption-attachment-9051\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9051\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9051\" class=\"wp-caption-text\">\u793e\u4f1a\u4fdd\u967a\u6599\u304a\u3088\u3073\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u4fdd\u967a\u6599\u3092\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u969b\u306b\u7559\u610f\u3059\u3079\u304d\u70b9\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6b63\u78ba\u306a\u4f1a\u8a08\u30c7\u30fc\u30bf\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4f01\u696d\u306f\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\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;\">\u4fdd\u967a\u6599\u7387\u306b\u95a2\u3059\u308b\u898f\u5236\u3092\u5b9a\u671f\u7684\u306b\u66f4\u65b0\u3057\u3001\u8aa4\u3063\u305f\u6599\u7387\u306e\u9069\u7528\u3092\u907f\u3051\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u8cbb\u7528\u3092\u5404\u8cbb\u7528\u767a\u751f\u90e8\u9580\u306b\u6b63\u3057\u304f\u914d\u5206\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u671f\u9650\u3092\u304d\u3061\u3093\u3068\u628a\u63e1\u3057\u3066\u304a\u3051\u3070\u3001\u652f\u6255\u3044\u306e\u9045\u5ef6\u306b\u3088\u308b\u7f70\u91d1\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u696d\u3068\u793e\u4f1a\u4fdd\u967a\u6a5f\u95a2\u306e\u9593\u3067\u5b9a\u671f\u7684\u306b\u30c7\u30fc\u30bf\u3092\u6bd4\u8f03\u3059\u308b\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u3001\u4fdd\u967a\u3001\u63a7\u9664\u306b\u95a2\u3059\u308b\u8a18\u9332\u3092\u3059\u3079\u3066\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5b9f\u969b\u306b\u306f\u3001\u591a\u304f\u306e\u4f01\u696d\u306f\u3001\u6bce\u6708\u306e\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u51e6\u7406\u3068\u540c\u6642\u306b\u3001\u4fdd\u967a\u5951\u7d04\u306e\u7ba1\u7406\u306b\u3082\u82e6\u52b4\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002 <\/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;\"> \u4f1a\u8a08\u66f8\u985e\u306e\u7533\u544a\u3001\u8a18\u9332\u3001\u7ba1\u7406\u3092\u3088\u308a\u52b9\u679c\u7684\u306b\u884c\u3044\u3001\u696d\u52d9\u4e2d\u306e\u30a8\u30e9\u30fc\u306e\u30ea\u30b9\u30af\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u305f\u3081\u306b\u306f\u3001MAN\uff08Master Accountant Network\uff09\u306e\u3088\u3046\u306a\u4fe1\u983c\u3067\u304d\u308b\u5c02\u9580\u6a5f\u95a2\u306e\u652f\u63f4\u3092\u6c42\u3081\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u7d50\u8ad6\u3059\u308b<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u967a\u6599\u3084\u305d\u306e\u4ed6\u306e\u4fdd\u967a\u6599\u3092\u9069\u5207\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u4eba\u4ef6\u8cbb\u3092\u52b9\u679c\u7684\u306b\u7ba1\u7406\u3057\u3001\u4fdd\u967a\u7fa9\u52d9\u3092\u78ba\u5b9f\u306b\u9075\u5b88\u3057\u3001\u4f1a\u8a08\u5831\u544a\u306b\u304a\u3051\u308b\u8aa4\u308a\u3092\u6700\u5c0f\u9650\u306b\u6291\u3048\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u306e\u6700\u9069\u5316\u3001\u6587\u66f8\u51e6\u7406\u696d\u52d9\u91cf\u306e\u524a\u6e1b\u3001\u7a0e\u52d9\u304a\u3088\u3073\u4fdd\u967a\u898f\u5236\u306e\u9075\u5b88\u3092\u76ee\u6307\u3059\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u3053\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u306f\u691c\u8a0e\u306b\u5024\u3059\u308b\u3067\u3057\u3087\u3046\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/thue-ke-toan-ngoai\/?utm_source=chatgpt.com\">\u4f1a\u8a08\u696d\u52d9\u306e\u30a2\u30a6\u30c8\u30bd\u30fc\u30b7\u30f3\u30b0<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u4e8b\u696d\u898f\u6a21\u306b\u9069\u3057\u305f\u89e3\u6c7a\u7b56\u3092\u898b\u3064\u3051\u308b\u3053\u3068\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u9069\u5207\u306a\u4f1a\u8a08\u30b5\u30dd\u30fc\u30c8\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3001\u4f01\u696d\u304c\u30ea\u30bd\u30fc\u30b9\u3092\u7bc0\u7d04\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7d66\u4e0e\u3001\u7a0e\u91d1\u3001\u4fdd\u967a\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u304c\u6b63\u78ba\u304b\u3064\u900f\u660e\u6027\u3092\u3082\u3063\u3066\u7ba1\u7406\u3055\u308c\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u3053\u3068\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ja\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \u30de\u30b9\u30bf\u30fc\u30a2\u30ab\u30a6\u30f3\u30bf\u30f3\u30c8\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3078\u306e\u304a\u554f\u3044\u5408\u308f\u305b<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7121\u6599\u306e\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u4f4f\u6240\uff1a<\/b><span style=\"font-weight: 400;\"> No. 19A\u3001\u30b9\u30c8\u30ea\u30fc\u30c8 43\u3001\u30bf\u30f3\u30c8\u30a5\u30a2\u30f3\u533a\u3001\u30db\u30fc\u30c1\u30df\u30f3\u5e02<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u30e2\u30d0\u30a4\u30eb\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E\u30e1\u30fc\u30eb:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5236\u4f5c\u304a\u3088\u3073\u5c02\u9580\u7684\u306a\u30b3\u30f3\u30c6\u30f3\u30c4\u30ec\u30d3\u30e5\u30fc\u306e\u8cac\u4efb\u8005: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 MAN\uff08Master Accountant Network\uff09\u306e\u5275\u8a2d\u8005\u517cCEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u5f7c\u306f\u30d9\u30c8\u30ca\u30e0\u516c\u8a8d\u4f1a\u8a08\u58eb\u3067\u3042\u308a\u3001\u4f1a\u8a08\u3001\u76e3\u67fb\u3001\u7a0e\u52d9\u3001\u4f01\u696d\u6cd5\u52d9\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306b\u304a\u3044\u306630\u5e74\u4ee5\u4e0a\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3092\u6301\u3064\u76e3\u67fb\u4eba\u3067\u3059\u3002<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c chi ph\u00ed nh\u00e2n s\u1ef1, ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c g\u1ed3m b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN) c\u00f9ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110) \u0111\u01b0\u1ee3c doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f9ng tham gia \u0111\u00f3ng g\u00f3p theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh. K\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh t\u1eeb b\u01b0\u1edbc tr\u00edch l\u1eadp, kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng, n\u1ed9p c\u01a1 quan qu\u1ea3n l\u00fd \u0111\u1ebfn theo d\u00f5i c\u00e1c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9050","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\/9050","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=9050"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9050\/revisions"}],"predecessor-version":[{"id":9056,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9050\/revisions\/9056"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9054"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}