{"id":9058,"date":"2026-06-30T08:41:22","date_gmt":"2026-06-30T01:41:22","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9058"},"modified":"2026-06-30T08:41:22","modified_gmt":"2026-06-30T01:41:22","slug":"hach-toan-bhxh-giam-doc","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-giam-doc\/","title":{"rendered":"\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3089\u306a\u3044\u53d6\u7de0\u5f79\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8a08\u4e0a\u3059\u308b\u3002"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 k\u1ebf to\u00e1n quan t\u00e2m khi \u00e1p d\u1ee5ng c\u00e1c quy \u0111\u1ecbnh m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c. Theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 c\u00e1ch h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng, m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n.<\/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\">M\u1ee5c l\u1ee5c<\/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=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/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-giam-doc\/#Giam_doc_doanh_nghiep_co_thuoc_doi_tuong_dong_BHXH_bat_buoc_khong\" >Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c kh\u00f4ng?<\/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-giam-doc\/#Giam_doc_khong_huong_luong_co_phai_dong_BHXH\" >Gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH<\/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-giam-doc\/#Doanh_nghiep_dong_BHXH_cho_giam_doc_voi_muc_bao_nhieu\" >Doanh nghi\u1ec7p \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c v\u1edbi m\u1ee9c bao nhi\u00eau<\/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-giam-doc\/#Vi_du_hach_toan_BHXH_giam_doc_trong_doanh_nghiep\" >V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c trong doanh nghi\u1ec7p<\/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-giam-doc\/#Chi_phi_dong_BHXH_cho_giam_doc_co_duoc_tru_khi_tinh_thue_TNDN\" >Chi ph\u00ed \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/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-giam-doc\/#Nhung_luu_y_khi_hach_toan_BHXH_giam_doc\" >Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c<\/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-giam-doc\/#Khi_nao_nen_thue_ke_toan_dich_vu\" >Khi n\u00e0o n\u00ean thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5?<\/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-giam-doc\/#Ket_luan\" >K\u1ebft lu\u1eadn<\/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-giam-doc\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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\/hach-toan-bhxh-giam-doc\/#Cau_hoi_thuong_gap_ve_hach_toan_BHXH_giam_doc\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c<\/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\/hach-toan-bhxh-giam-doc\/#Giam_doc_cong_ty_khong_huong_luong_co_phai_dong_BHXH_khong\" >Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/hach-toan-bhxh-giam-doc\/#Cong_ty_dong_BHXH_cho_giam_doc_muc_bao_nhieu\" >C\u00f4ng ty \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c m\u1ee9c bao nhi\u00eau?<\/a><\/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-giam-doc\/#Co_duoc_dua_chi_phi_BHXH_giam_doc_vao_chi_phi_quan_ly_doanh_nghiep_khong\" >C\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a chi ph\u00ed BHXH gi\u00e1m \u0111\u1ed1c v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_doc_doanh_nghiep_co_thuoc_doi_tuong_dong_BHXH_bat_buoc_khong\"><\/span><b>Gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p c\u00f3 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0C\u00f3. C\u0103n c\u1ee9 theo \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt BHXH 2024, c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00e2y thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c:\u00a0<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ki\u1ec3m so\u00e1t vi\u00ean, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, T\u1ed5ng gi\u00e1m \u0111\u1ed1c, Gi\u00e1m \u0111\u1ed1c, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t ho\u1eb7c ki\u1ec3m so\u00e1t vi\u00ean v\u00e0 c\u00e1c ch\u1ee9c danh qu\u1ea3n l\u00fd kh\u00e1c \u0111\u01b0\u1ee3c b\u1ea7u c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 c\u00f3 h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean, quy \u0111\u1ecbnh n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng tr\u00ean c\u00f3 h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p \u0111\u1ec1u m\u1eb7c nhi\u00ean thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o t\u00ecnh tr\u1ea1ng th\u1ef1c t\u1ebf nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 quy\u1ebft \u0111\u1ecbnh h\u01b0\u1edfng l\u01b0\u01a1ng hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 ph\u00e1t sinh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 thu\u1ed9c nh\u00f3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo quy \u0111\u1ecbnh hay kh\u00f4ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 c\u01a1 s\u1edf quan tr\u1ecdng \u0111\u1ec3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh \u0111\u00fang ngh\u0129a v\u1ee5 v\u00e0 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng trong doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giam_doc_khong_huong_luong_co_phai_dong_BHXH\"><\/span><b>Gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9060\" aria-describedby=\"caption-attachment-9060\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9060\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-giam-doc-khong-huong-luong.jpg\" alt=\"H\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-giam-doc-khong-huong-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-giam-doc-khong-huong-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-giam-doc-khong-huong-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-giam-doc-khong-huong-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-giam-doc-khong-huong-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9060\" class=\"wp-caption-text\">H\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng l\u00e0 t\u00ecnh hu\u1ed1ng kh\u00e1 ph\u1ed5 bi\u1ebfn t\u1ea1i nhi\u1ec1u doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00f4ng ty nh\u1ecf, c\u00f4ng ty do ch\u1ee7 s\u1edf h\u1eefu tr\u1ef1c ti\u1ebfp \u0111i\u1ec1u h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p tham gia BHXH b\u1eaft bu\u1ed9c khi c\u00f3 h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng v\u00e0 kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c th\u00ec doanh nghi\u1ec7p kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu gi\u00e1m \u0111\u1ed1c c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng theo quy\u1ebft \u0111\u1ecbnh, h\u1ee3p \u0111\u1ed3ng ho\u1eb7c h\u1ed3 s\u01a1 qu\u1ea3n l\u00fd n\u1ed9i b\u1ed9 th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u00f3ng BHXH theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 li\u00ean quan tr\u01b0\u1edbc khi ghi nh\u1eadn kho\u1ea3n chi ph\u00ed BHXH, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n khi ch\u01b0a ph\u00e1t sinh ngh\u0129a v\u1ee5 th\u1ef1c t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_dong_BHXH_cho_giam_doc_voi_muc_bao_nhieu\"><\/span><b>Doanh nghi\u1ec7p \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c v\u1edbi m\u1ee9c bao nhi\u00eau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9061\" aria-describedby=\"caption-attachment-9061\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9061\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-dong-BHXH-cho-giam-doc-voi-muc-bao-nhieu-va-hach-toan-BHXH-giam-doc.jpg\" alt=\"Doanh nghi\u1ec7p \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c v\u1edbi m\u1ee9c bao nhi\u00eau v\u00e0 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-dong-BHXH-cho-giam-doc-voi-muc-bao-nhieu-va-hach-toan-BHXH-giam-doc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-dong-BHXH-cho-giam-doc-voi-muc-bao-nhieu-va-hach-toan-BHXH-giam-doc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-dong-BHXH-cho-giam-doc-voi-muc-bao-nhieu-va-hach-toan-BHXH-giam-doc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-dong-BHXH-cho-giam-doc-voi-muc-bao-nhieu-va-hach-toan-BHXH-giam-doc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Doanh-nghiep-dong-BHXH-cho-giam-doc-voi-muc-bao-nhieu-va-hach-toan-BHXH-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9061\" class=\"wp-caption-text\">Doanh nghi\u1ec7p \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c v\u1edbi m\u1ee9c bao nhi\u00eau v\u00e0 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 kho\u1ea3n 1 \u0110i\u1ec1u 34 Lu\u1eadt BHXH 2024, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng h\u1eb1ng th\u00e1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u00ednh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng c\u1ee7a gi\u00e1m \u0111\u1ed1c (thu\u1ed9c \u0111i\u1ec3m i kho\u1ea3n 1 \u0110i\u1ec1u 2) theo 2 m\u1ee9c:\u00a0<\/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>Qu\u1ef9 b\u1ea3o hi\u1ec3m<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ef7 l\u1ec7 doanh nghi\u1ec7p \u0111\u00f3ng<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ef9 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">14%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1ed5ng ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngo\u00e0i ph\u1ea7n c\u00f4ng ty \u0111\u00f3ng, gi\u00e1m \u0111\u1ed1c (ng\u01b0\u1eddi lao \u0111\u1ed9ng) c\u0169ng \u0111\u00f3ng ph\u1ea7n c\u1ee7a m\u00ecnh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 33 Lu\u1eadt BHXH 2024 (8% v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t), \u0111\u01b0\u1ee3c tr\u1eeb th\u1eb3ng v\u00e0o l\u01b0\u01a1ng.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><b>V\u00ed d\u1ee5 minh h\u1ecda: <\/b><span style=\"font-weight: 400;\">Gi\u00e1m \u0111\u1ed1c c\u00f3 m\u1ee9c l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH l\u00e0 10.000.000 \u0111\u1ed3ng\/th\u00e1ng, khi \u0111\u00f3 s\u1ed1 ti\u1ec1n doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng: 10.000.000 x 17% l\u00e0 1.700.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n ghi nh\u1eadn kho\u1ea3n n\u00e0y th\u00f4ng qua TK 3383 (B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_hach_toan_BHXH_giam_doc_trong_doanh_nghiep\"><\/span><b>V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c trong doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 s\u1eed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng;<\/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 \u0111\u00f3ng BHXH: 20.000.000 \u0111\u1ed3ng\/th\u00e1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng BHXH 17%.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 c\u00e1ch h\u1ea1ch to\u00e1n, c\u00f9ng MAN &#8211; Master Accountant Network theo d\u00f5i b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y:<\/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 v\u00ed d\u1ee5 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c theo quy \u0111\u1ecbnh.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1eddi \u0111i\u1ec3m h\u1ea1ch to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung nghi\u1ec7p v\u1ee5<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ecbnh kho\u1ea3n k\u1ebf to\u00e1n<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 ti\u1ec1n<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khi tr\u00edch kho\u1ea3n BHXH doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ghi nh\u1eadn chi ph\u00ed BHXH ph\u00e1t sinh \u0111\u1ed1i v\u1edbi gi\u00e1m \u0111\u1ed1c thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK chi ph\u00ed li\u00ean quan: 3.400.000 \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 3383 (B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i): 3.400.000 \u0111\u1ed3ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.400.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p n\u1ed9p ti\u1ec1n BHXH cho c\u01a1 quan b\u1ea3o hi\u1ec3m<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Thanh to\u00e1n kho\u1ea3n BHXH \u0111\u00e3 tr\u00edch, gi\u1ea3m ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 tr\u00ean TK 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3383: 3.400.000 \u0111\u1ed3ng<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C\u00f3 TK 111\/112: 3.400.000 \u0111\u1ed3ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3.400.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u00f4ng qua b\u1ea3ng tr\u00ean, c\u00f3 th\u1ec3 th\u1ea5y h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo hai b\u01b0\u1edbc ch\u00ednh: ghi nh\u1eadn kho\u1ea3n BHXH ph\u1ea3i \u0111\u00f3ng v\u00e0 thanh to\u00e1n ngh\u0129a v\u1ee5 BHXH v\u1edbi c\u01a1 quan b\u1ea3o hi\u1ec3m. Vi\u1ec7c theo d\u00f5i qua TK 3383 gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd ch\u00ednh x\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd: <\/b><span style=\"font-weight: 400;\">Ngo\u00e0i BHXH, doanh nghi\u1ec7p c\u0169ng c\u1ea7n h\u1ea1ch to\u00e1n BHYT (TK 3384) v\u00e0 BHTN (TK 3386) t\u01b0\u01a1ng t\u1ef1, n\u1ebfu gi\u00e1m \u0111\u1ed1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m n\u00e0y. \u0110\u00e2y l\u00e0 ph\u1ea7n c\u1ea7n th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 trong<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/\"> h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> cho to\u00e0n b\u1ed9 nh\u00e2n s\u1ef1.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_dong_BHXH_cho_giam_doc_co_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>Chi ph\u00ed \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9062\" aria-describedby=\"caption-attachment-9062\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9062\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-dong-BHXH-cho-giam-doc-co-duoc-tru-khi-tinh-thue-TNDN-va-hach-toan-BHXH-giam-doc.jpg\" alt=\"Chi ph\u00ed \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN v\u00e0 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-dong-BHXH-cho-giam-doc-co-duoc-tru-khi-tinh-thue-TNDN-va-hach-toan-BHXH-giam-doc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-dong-BHXH-cho-giam-doc-co-duoc-tru-khi-tinh-thue-TNDN-va-hach-toan-BHXH-giam-doc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-dong-BHXH-cho-giam-doc-co-duoc-tru-khi-tinh-thue-TNDN-va-hach-toan-BHXH-giam-doc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-dong-BHXH-cho-giam-doc-co-duoc-tru-khi-tinh-thue-TNDN-va-hach-toan-BHXH-giam-doc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Chi-phi-dong-BHXH-cho-giam-doc-co-duoc-tru-khi-tinh-thue-TNDN-va-hach-toan-BHXH-giam-doc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9062\" class=\"wp-caption-text\">Chi ph\u00ed \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN v\u00e0 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m nhi\u1ec1u doanh nghi\u1ec7p nh\u1ea7m l\u1eabn. C\u0103n c\u1ee9 kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf TNDN 2025, c\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb bao g\u1ed3m ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n \u0111\u00f3ng g\u00f3p b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng:<\/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>Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u01b0\u1ee3c tr\u1eeb thu\u1ebf TNDN<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u0110\u00f3ng BHXH b\u1eaft bu\u1ed9c \u0111\u00fang t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh (17%) cho gi\u00e1m \u0111\u1ed1c c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3, n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 9.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c ph\u00fac l\u1ee3i do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n chi kh\u00f4ng c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>Xem th\u00eam:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/\">H\u1ea1ch to\u00e1n thu\u1ebf TNCN c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_hach_toan_BHXH_giam_doc\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 h\u1ea1n ch\u1ebf sai s\u00f3t trong qu\u00e1 tr\u00ecnh k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra quy\u1ebft \u0111\u1ecbnh b\u1ed5 nhi\u1ec7m gi\u00e1m \u0111\u1ed1c v\u00e0 h\u1ed3 s\u01a1 li\u00ean quan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">X\u00e1c \u0111\u1ecbnh gi\u00e1m \u0111\u1ed1c c\u00f3 thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p h\u01b0\u1edfng l\u01b0\u01a1ng hay kh\u00f4ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng t\u1ef1 \u0111\u1ed9ng ghi nh\u1eadn chi ph\u00ed BHXH n\u1ebfu ch\u01b0a ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Theo d\u00f5i ri\u00eang TK 3383 \u0111\u1ec3 qu\u1ea3n l\u00fd s\u1ed1 BHXH ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u gi\u1eef \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u00ednh v\u00e0 \u0111\u00f3ng BHXH.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt m\u00e0 c\u00f2n h\u1ea1n ch\u1ebf r\u1ee7i ro khi c\u01a1 quan qu\u1ea3n l\u00fd ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_nen_thue_ke_toan_dich_vu\"><\/span><b>Khi n\u00e0o n\u00ean thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf ch\u01b0a x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n n\u1ed9i b\u1ed9, vi\u1ec7c b\u00e1m s\u00e1t \u0111\u1ed3ng th\u1eddi Lu\u1eadt BHXH 2024, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC v\u00e0 Lu\u1eadt Thu\u1ebf TNDN 2025 l\u00e0 th\u00e1ch th\u1ee9c l\u1edbn. Ch\u1ec9 m\u1ed9t sai l\u1ec7ch trong t\u1ef7 l\u1ec7 \u0111\u00f3ng ho\u1eb7c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu thu\u1ebf ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/dich-vu-ke-toan-tron-goi\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ho\u1eb7c <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/thue-ke-toan-dich-vu\/\">thu\u00ea k\u1ebf to\u00e1n d\u1ecbch v\u1ee5<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n \u0111\u00fang t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, bao g\u1ed3m BHXH cho gi\u00e1m \u0111\u1ed1c<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1eadp nh\u1eadt k\u1ecbp th\u1eddi khi ch\u00ednh s\u00e1ch thay \u0111\u1ed5i m\u00e0 kh\u00f4ng c\u1ea7n t\u1ef1 nghi\u00ean c\u1ee9u<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gi\u1ea3m thi\u1ec3u r\u1ee7i ro ph\u00e1p l\u00fd trong quy\u1ebft to\u00e1n thu\u1ebf cu\u1ed1i n\u0103m.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>K\u1ebft lu\u1eadn<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c c\u1ea7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean \u0111i\u1ec1u ki\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, \u0111\u1eb7c bi\u1ec7t l\u00e0 y\u1ebfu t\u1ed1 gi\u00e1m \u0111\u1ed1c c\u00f3 h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng hay kh\u00f4ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u00f3ng BHXH, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ghi nh\u1eadn kho\u1ea3n ph\u00e1t sinh qua TK 3383 (B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i) theo h\u01b0\u1edbng d\u1eabn t\u1ea1i Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c c\u1eadp nh\u1eadt \u0111\u00fang quy \u0111\u1ecbnh m\u1edbi gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro sai s\u00f3t trong h\u1ea1ch to\u00e1n, k\u00ea khai BHXH v\u00e0 qu\u1ea3n l\u00fd chi ph\u00ed h\u1ee3p l\u00fd.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/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>Th\u00f4ng tin li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/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>\u0110\u1ecba ch\u1ec9:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 19A, \u0110\u01b0\u1eddng 43, Ph\u01b0\u1eddng T\u00e2n Thu\u1eadn, TP. H\u1ed3 Ch\u00ed Minh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/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>Email:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">Xem Google Business Profile c\u1ee7a MAN \u2013 Master Accountant Network\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/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;\">Xem h\u1ed3 s\u01a1 LinkedIn c\u1ee7a chuy\u00ean gia L\u00ea Ho\u00e0ng Tuy\u00ean<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 tr\u00e1ch s\u1ea3n xu\u1ea5t v\u00e0 ki\u1ec3m duy\u1ec7t n\u1ed9i dung chuy\u00ean m\u00f4n b\u1edfi: \u00d4ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">L\u00ea Ho\u00e0ng Tuy\u00ean \u2013 S\u00e1ng l\u1eadp vi\u00ean (Founder) &amp; CEO MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. \u00d4ng l\u00e0 Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m s\u00e2u s\u1eafc trong l\u0129nh v\u1ef1c K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n, Thu\u1ebf v\u00e0 T\u01b0 v\u1ea5n Ph\u00e1p l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_BHXH_giam_doc\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\">        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Giam_doc_cong_ty_khong_huong_luong_co_phai_dong_BHXH_khong\"><\/span>Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tKh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c \u0111\u1ec1u ph\u1ea3i \u0111\u00f3ng BHXH. Theo Lu\u1eadt BHXH 2024, gi\u00e1m \u0111\u1ed1c thu\u1ed9c nh\u00f3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p tham gia BHXH b\u1eaft bu\u1ed9c khi c\u00f3 h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Cong_ty_dong_BHXH_cho_giam_doc_muc_bao_nhieu\"><\/span>C\u00f4ng ty \u0111\u00f3ng BHXH cho gi\u00e1m \u0111\u1ed1c m\u1ee9c bao nhi\u00eau?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tDoanh nghi\u1ec7p \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c cho gi\u00e1m \u0111\u1ed1c thu\u1ed9c di\u1ec7n tham gia v\u1edbi t\u1ef7 l\u1ec7 17% tr\u00ean m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH, g\u1ed3m 3% qu\u1ef9 \u1ed1m \u0111au thai s\u1ea3n v\u00e0 14% qu\u1ef9 h\u01b0u tr\u00ed t\u1eed tu\u1ea5t.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t        <section class=\"sc_fs_faq sc_card \">\n            <div>\n\t\t\t\t<h3><span class=\"ez-toc-section\" id=\"Co_duoc_dua_chi_phi_BHXH_giam_doc_vao_chi_phi_quan_ly_doanh_nghiep_khong\"><\/span>C\u00f3 \u0111\u01b0\u1ee3c \u0111\u01b0a chi ph\u00ed BHXH gi\u00e1m \u0111\u1ed1c v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng?<span class=\"ez-toc-section-end\"><\/span><\/h3>                <div>\n\t\t\t\t\t                    <p>\n\t\t\t\t\t\tTr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c tham gia qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p v\u00e0 kho\u1ea3n BHXH ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd, doanh nghi\u1ec7p c\u00f3 th\u1ec3 xem x\u00e9t ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p theo ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u00e1p d\u1ee5ng. Tuy nhi\u00ean, vi\u1ec7c ghi nh\u1eadn c\u1ea7n d\u1ef1a tr\u00ean b\u1ea3n ch\u1ea5t kho\u1ea3n chi, h\u1ed3 s\u01a1 ch\u1ee9ng minh v\u00e0 quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.                    <\/p>\n                <\/div>\n            <\/div>\n        <\/section>\n\t\t\n<script type=\"application\/ld+json\">\n    {\n\t\t\"@context\": \"https:\/\/schema.org\",\n\t\t\"@type\": \"FAQPage\",\n\t\t\"mainEntity\": [\n\t\t\t\t{\n\t\t\t\t\"@type\": \"Question\",\n\t\t\t\t\"name\": \"Gi\u00e1m \u0111\u1ed1c c\u00f4ng ty kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH kh\u00f4ng?\",\n\t\t\t\t\"acceptedAnswer\": {\n\t\t\t\t\t\"@type\": \"Answer\",\n\t\t\t\t\t\"text\": \"Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c \u0111\u1ec1u ph\u1ea3i \u0111\u00f3ng BHXH. 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Theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, gi\u00e1m \u0111\u1ed1c doanh nghi\u1ec7p thu\u1ed9c nh\u00f3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH khi \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap doanh nghi\u1ec7p hi\u1ec3u r\u00f5 c\u00e1ch h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng, m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 c\u00e1c l\u01b0u \u00fd quan tr\u1ecdng theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9059,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9058","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\/9058","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=9058"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9058\/revisions"}],"predecessor-version":[{"id":9063,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9058\/revisions\/9063"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9059"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}