{"id":9882,"date":"2026-09-15T09:03:16","date_gmt":"2026-09-15T02:03:16","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9882"},"modified":"2026-09-15T09:34:20","modified_gmt":"2026-09-15T02:34:20","slug":"cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/","title":{"rendered":"2\u3064\u306e\u4f1a\u793e\u3067\u540c\u6642\u306b\u50cd\u304f\u5834\u5408\uff1a2\u3064\u76ee\u306e\u4f1a\u793e\u306f\u4fdd\u967a\u6599\u3092\u5225\u9014\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u00e0m c\u00f9ng l\u00fac 2 c\u00f4ng ty th\u00ec c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng? L\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c song song \u1edf hai n\u01a1i th\u1eafc m\u1eafc, b\u1edfi lu\u1eadt ch\u1ec9 cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c t\u1ea1i <\/span><b>m\u1ed9t<\/b><span style=\"font-weight: 400;\"> doanh nghi\u1ec7p duy nh\u1ea5t. V\u1eady ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng ty th\u1ee9 hai v\u1edbi kho\u1ea3n ti\u1ec1n b\u1ea3o hi\u1ec3m l\u00e0 g\u00ec, m\u1ee9c tr\u1ea3 bao nhi\u00eau v\u00e0 c\u00f3 ngo\u1ea1i l\u1ec7 n\u00e0o kh\u00f4ng? B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u6cd5\u51782019<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/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\">\u793e\u4f1a\u4fdd\u967a\u6cd52024<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u305d\u3057\u3066 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Luat-Viec-lam-2025-so-74-2025-QH15-530912.aspx\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt Vi\u1ec7c l\u00e0m 2025<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 k\u1ebf to\u00e1n doanh nghi\u1ec7p x\u1eed l\u00fd \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u, tr\u00e1nh r\u1ee7i ro truy thu ho\u1eb7c khi\u1ebfu n\u1ea1i t\u1eeb ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Vi_sao_cau_hoi_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_luon_gay_tranh_cai\" >V\u00ec sao c\u00e2u h\u1ecfi c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m lu\u00f4n g\u00e2y tranh c\u00e3i?<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Nguyen_tac_dong_BHXH_bat_buoc_khi_giao_ket_hop_dong_voi_nhieu_cong_ty\" >Nguy\u00ean t\u1eafc \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c khi giao k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi nhi\u1ec1u c\u00f4ng ty<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_khong\" >C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Muc_tien_cong_ty_thu_2_phai_tra_them_duoc_tinh_the_nao\" >M\u1ee9c ti\u1ec1n c\u00f4ng ty th\u1ee9 2 ph\u1ea3i tr\u1ea3 th\u00eam \u0111\u01b0\u1ee3c t\u00ednh th\u1ebf n\u00e0o?<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Bao_hiem_that_nghiep_khi_lam_2_cong_ty_xu_ly_ra_sao\" >B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p khi l\u00e0m 2 c\u00f4ng ty x\u1eed l\u00fd ra sao?<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_Ngoai_le_cong_ty_thu_2_van_phai_dong\" >B\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p: Ngo\u1ea1i l\u1ec7 c\u00f4ng ty th\u1ee9 2 v\u1eabn ph\u1ea3i \u0111\u00f3ng<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Vi_du_minh_hoa_Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_va_tinh_bao_nhieu\" >V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 t\u00ednh bao nhi\u00eau<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Sai_lam_thuong_gap_khi_xu_ly_tien_bao_hiem_tai_cong_ty_thu_2\" >Sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd ti\u1ec1n b\u1ea3o hi\u1ec3m t\u1ea1i c\u00f4ng ty th\u1ee9 2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#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><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Giai_dap_thac_mac_ve_van_de_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem\" >Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_cho_tat_ca_nguoi_lao_dong_lam_viec_ban_thoi_gian_khong\" >C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m cho t\u1ea5t c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c b\u00e1n th\u1eddi gian kh\u00f4ng?<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Muc_tien_cong_ty_thu_2_phai_tra_them_la_bao_nhieu\" >M\u1ee9c ti\u1ec1n c\u00f4ng ty th\u1ee9 2 ph\u1ea3i tr\u1ea3 th\u00eam l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Cong_ty_thu_2_co_phai_dong_bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_khong\" >C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Lam_sao_xac_dinh_cong_ty_nao_la_cong_ty_dau_tien_de_dong_BHXH_bat_buoc\" >L\u00e0m sao x\u00e1c \u0111\u1ecbnh c\u00f4ng ty n\u00e0o l\u00e0 c\u00f4ng ty \u0111\u1ea7u ti\u00ean \u0111\u1ec3 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ja\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Neu_cong_ty_thu_2_khong_tra_khoan_tien_bao_hiem_nay_nguoi_lao_dong_co_quyen_khieu_nai_khong\" >N\u1ebfu c\u00f4ng ty th\u1ee9 2 kh\u00f4ng tr\u1ea3 kho\u1ea3n ti\u1ec1n b\u1ea3o hi\u1ec3m n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i kh\u00f4ng<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_luon_gay_tranh_cai\"><\/span><b>V\u00ec sao c\u00e2u h\u1ecfi c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m lu\u00f4n g\u00e2y tranh c\u00e3i?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi m\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f9ng l\u00fac v\u1edbi hai doanh nghi\u1ec7p, v\u01b0\u1edbng m\u1eafc l\u1edbn nh\u1ea5t kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c &#8220;c\u00f3 \u0111\u01b0\u1ee3c l\u00e0m hai n\u01a1i hay kh\u00f4ng&#8221;, \u0111i\u1ec1u n\u00e0y ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng kh\u00f4ng c\u1ea5m, m\u00e0 n\u1eb1m \u1edf c\u00e1ch x\u1eed l\u00fd ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT) v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec m\u1ed7i ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 \u0111\u01b0\u1ee3c tham gia BHXH b\u1eaft bu\u1ed9c theo <\/span><b>m\u1ed9t<\/b><span style=\"font-weight: 400;\"> quan h\u1ec7 lao \u0111\u1ed9ng, c\u00f4ng ty th\u1ee9 2 kh\u00f4ng \u0111\u00f3ng BHXH cho ng\u01b0\u1eddi n\u00e0y, d\u1eabn t\u1edbi c\u00e2u h\u1ecfi tr\u1ef1c ti\u1ebfp: c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng hay kh\u00f4ng, hay \u0111\u01b0\u1ee3c mi\u1ec5n ho\u00e0n to\u00e0n ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m?<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sai \u1edf kh\u00e2u n\u00e0y, doanh nghi\u1ec7p \u0111\u1ed1i di\u1ec7n hai r\u1ee7i ro song song:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam ti\u1ec1n, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 c\u0103n c\u1ee9 khi\u1ebfu n\u1ea1i v\u00e0 c\u00f4ng ty b\u1ecb truy \u0111\u00f2i kho\u1ea3n ch\u00eanh l\u1ec7ch;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu hi\u1ec3u sai v\u00e0 \u0111\u00f3ng tr\u00f9ng BHXH b\u1eaft bu\u1ed9c \u1edf c\u1ea3 hai n\u01a1i, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m th\u1ee7 t\u1ee5c ho\u00e0n tr\u1ea3, m\u1ea5t th\u1eddi gian \u0111\u1ed1i chi\u1ebfu v\u1edbi c\u01a1 quan BHXH.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm ch\u1eafc quy \u0111\u1ecbnh l\u00e0 c\u00e1ch duy nh\u1ea5t \u0111\u1ec3 k\u1ebf to\u00e1n tr\u00e1nh c\u1ea3 hai t\u00ecnh hu\u1ed1ng n\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_dong_BHXH_bat_buoc_khi_giao_ket_hop_dong_voi_nhieu_cong_ty\"><\/span><b>Nguy\u00ean t\u1eafc \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c khi giao k\u1ebft h\u1ee3p \u0111\u1ed3ng v\u1edbi nhi\u1ec1u c\u00f4ng ty<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi tr\u1ea3 l\u1eddi c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng, c\u1ea7n x\u00e1c \u0111\u1ecbnh r\u00f5 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c \u1edf \u0111\u00e2u khi l\u00e0m hai n\u01a1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 2 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi \u0111\u1ed3ng th\u1eddi thu\u1ed9c nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng th\u00ec tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng giao k\u1ebft \u0111\u1ea7u ti\u00ean. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng \u0111ang d\u00f9ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1ecb t\u1ea1m ho\u00e3n th\u1ef1c hi\u1ec7n m\u00e0 hai b\u00ean kh\u00f4ng th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c \u0111\u00f3ng BHXH trong th\u1eddi gian t\u1ea1m ho\u00e3n, th\u00ec vi\u1ec7c tham gia BHXH b\u1eaft bu\u1ed9c chuy\u1ec3n sang x\u00e1c \u0111\u1ecbnh theo th\u1ee9 t\u1ef1 th\u1eddi gian c\u00f3 hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u00f3i ng\u1eafn g\u1ecdn: <\/span><b>H\u1ee3p \u0111\u1ed3ng k\u00fd tr\u01b0\u1edbc, c\u00f4ng ty \u0111\u00f3 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<\/b><span style=\"font-weight: 400;\">; c\u00f4ng ty k\u00fd sau kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH, BHYT v\u00e0 BHTN b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00e0y. \u0110\u00e2y ch\u00ednh l\u00e0 ti\u1ec1n \u0111\u1ec1 \u0111\u1ec3 ph\u00e1t sinh ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam ti\u1ec1n m\u00e0 b\u00e0i vi\u1ebft ph\u00e2n t\u00edch \u1edf ph\u1ea7n ti\u1ebfp theo.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_khong\"><\/span><b>C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9888\" aria-describedby=\"caption-attachment-9888\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9888\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9888\" class=\"wp-caption-text\">C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b54\u3048\u306f <\/span><b>C\u00d3<\/b><span style=\"font-weight: 400;\">. Kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 quy \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 th\u00eam c\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng m\u1ed9t kho\u1ea3n ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00c1p v\u00e0o t\u00ecnh hu\u1ed1ng l\u00e0m hai c\u00f4ng ty: V\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 tham gia BHXH b\u1eaft bu\u1ed9c t\u1ea1i c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean, n\u00ean t\u1ea1i c\u00f4ng ty th\u1ee9 2, ng\u01b0\u1eddi n\u00e0y <\/span><b>kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN<\/b><span style=\"font-weight: 400;\"> trong quan h\u1ec7 lao \u0111\u1ed9ng \u0111\u00f3. \u0110i\u1ec1u \u0111\u00f3 k\u00edch ho\u1ea1t tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00f4ng ty th\u1ee9 2 theo \u0110i\u1ec1u 168: kh\u00f4ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c thay cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, nh\u01b0ng ph\u1ea3i tr\u1ea3 th\u00eam m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ph\u1ea7n \u0111\u00e1ng l\u1ebd doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng. N\u00f3i c\u00e1ch kh\u00e1c, c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m l\u00e0 ngh\u0129a v\u1ee5 \u0111\u01b0\u01a1ng nhi\u00ean ph\u00e1t sinh, kh\u00f4ng ph\u1ea3i m\u1ed9t l\u1ef1a ch\u1ecdn c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tien_cong_ty_thu_2_phai_tra_them_duoc_tinh_the_nao\"><\/span><b>M\u1ee9c ti\u1ec1n c\u00f4ng ty th\u1ee9 2 ph\u1ea3i tr\u1ea3 th\u00eam \u0111\u01b0\u1ee3c t\u00ednh th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi <\/span><b>m\u1ee9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN<\/b><span style=\"font-weight: 400;\"> cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Theo m\u1ee9c \u0111\u00f3ng hi\u1ec7n h\u00e0nh, t\u1ed5ng t\u1ef7 l\u1ec7 ph\u1ea7n doanh nghi\u1ec7p \u0111\u00f3ng cho ba lo\u1ea1i b\u1ea3o hi\u1ec3m n\u00e0y t\u01b0\u01a1ng \u0111\u01b0\u01a1ng <\/span><b>21.5% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec3m k\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n kho\u1ea3n tr\u1ea3 th\u00eam:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tr\u1ea3 c\u00f9ng k\u1ef3 l\u01b0\u01a1ng, kh\u00f4ng g\u1ed9p v\u00e0o l\u01b0\u01a1ng c\u01a1 b\u1ea3n: <\/b><span style=\"font-weight: 400;\">\u0110i\u1ec1u 168 n\u00eau r\u00f5 kho\u1ea3n ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c chi tr\u1ea3 &#8220;c\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng&#8221;, n\u00ean th\u1ec3 hi\u1ec7n th\u00e0nh m\u1ee5c ri\u00eang tr\u00ean b\u1ea3ng l\u01b0\u01a1ng, kh\u00f4ng tr\u1ed9n l\u1eabn \u0111\u1ec3 tr\u00e1nh tranh ch\u1ea5p c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n ho\u1eb7c c\u00e1c kho\u1ea3n kh\u00e1c sau n\u00e0y.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u0103n c\u1ee9 t\u00ednh l\u00e0 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH t\u1ea1i ch\u00ednh c\u00f4ng ty th\u1ee9 2: <\/b><span style=\"font-weight: 400;\">Ti\u1ec1n l\u01b0\u01a1ng ghi trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd v\u1edbi c\u00f4ng ty th\u1ee9 2, kh\u00f4ng ph\u1ea3i m\u1ee9c l\u01b0\u01a1ng t\u1ea1i c\u00f4ng ty \u0111\u1ea7u ti\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ri\u00eang b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p kh\u00f4ng n\u1eb1m trong kho\u1ea3n tr\u1ea3 th\u00eam n\u00e0y<\/b><span style=\"font-weight: 400;\"> m\u00e0 x\u1eed l\u00fd theo c\u01a1 ch\u1ebf ri\u00eang.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_hiem_that_nghiep_khi_lam_2_cong_ty_xu_ly_ra_sao\"><\/span><b>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p khi l\u00e0m 2 c\u00f4ng ty x\u1eed l\u00fd ra sao?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9884\" aria-describedby=\"caption-attachment-9884\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9884\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p khi l\u00e0m 2 c\u00f4ng ty x\u1eed l\u00fd ra sao\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9884\" class=\"wp-caption-text\">C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p khi l\u00e0m 2 c\u00f4ng ty x\u1eed l\u00fd ra sao<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 31 Lu\u1eadt Vi\u1ec7c l\u00e0m 2025 quy \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p g\u1ed3m ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n ho\u1eb7c x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 01 th\u00e1ng tr\u1edf l\u00ean, c\u00f9ng m\u1ed9t s\u1ed1 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Lu\u1eadt c\u0169ng n\u00eau r\u00f5: Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, vi\u1ec7c tham gia \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n <\/span><b>c\u00f9ng v\u1edbi vi\u1ec7c tham gia BHXH b\u1eaft bu\u1ed9c<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec BHXH b\u1eaft bu\u1ed9c ch\u1ec9 \u0111\u00f3ng theo h\u1ee3p \u0111\u1ed3ng k\u00fd \u0111\u1ea7u ti\u00ean, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u0169ng ch\u1ec9 \u0111\u00f3ng t\u1ea1i c\u00f4ng ty \u0111\u00f3. C\u00f4ng ty th\u1ee9 2 kh\u00f4ng \u0111\u00f3ng BHTN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, v\u00e0 kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ph\u1ea7n \u0111\u00f3ng BHTN \u0111\u00e3 \u0111\u01b0\u1ee3c g\u1ed9p v\u00e0o t\u1ef7 l\u1ec7 21.5% tr\u1ea3 th\u00eam theo \u0110i\u1ec1u 168 \u0111\u00e3 n\u00eau, doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i tr\u1ea3 t\u00e1ch ri\u00eang th\u00eam m\u1ed9t l\u1ea7n n\u1eefa.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_Ngoai_le_cong_ty_thu_2_van_phai_dong\"><\/span><b>B\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p: Ngo\u1ea1i l\u1ec7 c\u00f4ng ty th\u1ee9 2 v\u1eabn ph\u1ea3i \u0111\u00f3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9885\" aria-describedby=\"caption-attachment-9885\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9885\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3 tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9885\" class=\"wp-caption-text\">C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3 tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 \u0111i\u1ec3m d\u1ec5 nh\u1ea7m l\u1eabn nh\u1ea5t khi x\u00e1c \u0111\u1ecbnh c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m hay \u0111\u00f3ng b\u1ea3o hi\u1ec3m tr\u1ef1c ti\u1ebfp. \u0110i\u1ec1u 43 Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng 2015 (\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 139 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024) quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p theo t\u1eebng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 giao k\u1ebft, n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a l\u00e0 ri\u00eang kho\u1ea3n b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p <\/span><b>\u3067\u306f\u306a\u3044<\/b><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng nguy\u00ean t\u1eafc &#8220;ch\u1ec9 \u0111\u00f3ng theo h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean&#8221; v\u00e0 c\u0169ng <\/span><b>\u3067\u306f\u306a\u3044<\/b><span style=\"font-weight: 400;\"> n\u1eb1m trong kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u00f4ng ty th\u1ee9 2 v\u1eabn ph\u1ea3i tr\u1ef1c ti\u1ebfp \u0111\u00f3ng kho\u1ea3n n\u00e0y v\u00e0o qu\u1ef9 b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 k\u00fd v\u1edbi m\u00ecnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi x\u1ea3y ra tai n\u1ea1n lao \u0111\u1ed9ng ho\u1eb7c b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft ch\u1ebf \u0111\u1ed9 theo nguy\u00ean t\u1eafc \u0111\u00f3ng &#8211; h\u01b0\u1edfng do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 l\u00fd do k\u1ebf to\u00e1n ph\u1ee5 tr\u00e1ch c\u00f4ng ty th\u1ee9 2 c\u1ea7n t\u00e1ch b\u1ea1ch r\u00f5 hai lu\u1ed3ng x\u1eed l\u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u1ea3 th\u00eam ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21.5% cho ph\u1ea7n BHXH, BHYT v\u00e0 BHTN;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00f3ng tr\u1ef1c ti\u1ebfp v\u00e0o qu\u1ef9 tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, kh\u00f4ng quy th\u00e0nh ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_va_tinh_bao_nhieu\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda: C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 t\u00ednh bao nhi\u00eau<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Anh Minh k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n v\u1edbi C\u00f4ng ty X t\u1eeb th\u00e1ng 1\/2025 (c\u00f4ng ty \u0111\u1ea7u ti\u00ean, \u0111ang \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c cho anh Minh v\u1edbi m\u1ee9c l\u01b0\u01a1ng 15 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng). T\u1eeb th\u00e1ng 6\/2026, anh Minh k\u00fd th\u00eam h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n 12 th\u00e1ng v\u1edbi C\u00f4ng ty Y (c\u00f4ng ty th\u1ee9 2), m\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u00e0 10 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u00ec h\u1ee3p \u0111\u1ed3ng v\u1edbi C\u00f4ng ty X k\u00fd tr\u01b0\u1edbc, anh Minh ti\u1ebfp t\u1ee5c \u0111\u00f3ng BHXH, BHYT, BHTN b\u1eaft bu\u1ed9c t\u1ea1i C\u00f4ng ty X. T\u1ea1i C\u00f4ng ty Y, anh Minh kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, n\u00ean C\u00f4ng ty Y \u00e1p d\u1ee5ng kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n tr\u1ea3 th\u00eam m\u1ed7i th\u00e1ng = 10.000.000 \u0111\u1ed3ng \u00d7 21,5% = <\/span><b>2.150.000 \u0111\u1ed3ng<\/b><span style=\"font-weight: 400;\">, chi tr\u1ea3 c\u00f9ng k\u1ef3 l\u01b0\u01a1ng h\u1eb1ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ri\u00eang b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p, C\u00f4ng ty Y v\u1eabn \u0111\u00f3ng tr\u1ef1c ti\u1ebfp v\u00e0o qu\u1ef9 theo h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd v\u1edbi anh Minh, kh\u00f4ng c\u1ed9ng v\u00e0o kho\u1ea3n 2.150.000 \u0111\u1ed3ng n\u00f3i tr\u00ean.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu C\u00f4ng ty Y hi\u1ec3u sai v\u00e0 cho r\u1eb1ng &#8220;\u0111\u00e3 c\u00f3 c\u00f4ng ty kh\u00e1c \u0111\u00f3ng BHXH r\u1ed3i n\u00ean kh\u00f4ng c\u00f2n ngh\u0129a v\u1ee5 g\u00ec&#8221;, doanh nghi\u1ec7p b\u1ecf s\u00f3t kho\u1ea3n tr\u1ea3 th\u00eam 2.150.000 \u0111\u1ed3ng\/th\u00e1ng v\u00e0 kho\u1ea3n \u0111\u00f3ng b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, \u0111\u00e2y ch\u00ednh l\u00e0 hai l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t khi x\u1eed l\u00fd ti\u1ec1n l\u01b0\u01a1ng cho lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u n\u01a1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c song song nhi\u1ec1u \u0111\u01a1n v\u1ecb t\u1ea1i Vi\u1ec7t Nam, c\u00e1ch x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u00f2n c\u00f3 th\u00eam nh\u1eefng l\u01b0u \u00fd ri\u00eang m\u00e0 k\u1ebf to\u00e1n n\u00ean tham kh\u1ea3o trong b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/\"> \u5916\u56fd\u4eba\u52b4\u50cd\u8005\u306e\u793e\u4f1a\u4fdd\u967a\u6599\u7d66\u4e0e<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu \u0111\u1ea7y \u0111\u1ee7.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lam_thuong_gap_khi_xu_ly_tien_bao_hiem_tai_cong_ty_thu_2\"><\/span><b>Sai l\u1ea7m th\u01b0\u1eddng g\u1eb7p khi x\u1eed l\u00fd ti\u1ec1n b\u1ea3o hi\u1ec3m t\u1ea1i c\u00f4ng ty th\u1ee9 2<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t, nh\u1ea7m r\u1eb1ng c\u00f4ng ty th\u1ee9 2 ho\u00e0n to\u00e0n kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 g\u00ec v\u1ec1 b\u1ea3o hi\u1ec3m. \u0110\u00e2y l\u00e0 l\u1ed7i ph\u1ed5 bi\u1ebfn nh\u1ea5t khi\u1ebfn doanh nghi\u1ec7p b\u1ecf s\u00f3t kho\u1ea3n tr\u1ea3 th\u00eam 21.5% theo \u0110i\u1ec1u 168, d\u1eabn t\u1edbi r\u1ee7i ro b\u1ecb ng\u01b0\u1eddi lao \u0111\u1ed9ng khi\u1ebfu n\u1ea1i truy \u0111\u00f2i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hai, g\u1ed9p nh\u1ea7m b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p v\u00e0o kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam. Nh\u01b0 \u0111\u00e3 ph\u00e2n t\u00edch, \u0111\u00e2y l\u00e0 kho\u1ea3n c\u00f4ng ty th\u1ee9 2 ph\u1ea3i \u0111\u00f3ng tr\u1ef1c ti\u1ebfp v\u00e0o qu\u1ef9 theo t\u1eebng h\u1ee3p \u0111\u1ed3ng, kh\u00f4ng ph\u1ea3i kho\u1ea3n chi tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba, x\u00e1c \u0111\u1ecbnh sai h\u1ee3p \u0111\u1ed3ng n\u00e0o l\u00e0 &#8220;h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean&#8221;. Khi h\u1ee3p \u0111\u1ed3ng \u0111ang d\u00f9ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1ecb t\u1ea1m ho\u00e3n m\u00e0 kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn \u0111\u00f3ng ti\u1ebfp, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i th\u1ee9 t\u1ef1 hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang n\u01a1i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, tr\u00e1nh \u0111\u00f3ng tr\u00f9ng ho\u1eb7c b\u1ecf s\u00f3t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ed1n, kh\u00f4ng c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi khi ch\u00ednh s\u00e1ch BHXH thay \u0111\u1ed5i. Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 v\u00e0 Lu\u1eadt Vi\u1ec7c l\u00e0m 2025 mang theo m\u1ed9t s\u1ed1 \u0111i\u1ec1u ch\u1ec9nh so v\u1edbi giai \u0111o\u1ea1n tr\u01b0\u1edbc, doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t \u0111\u1ecbnh k\u1ef3 \u0111\u1ec3 tr\u00e1nh \u00e1p d\u1ee5ng v\u0103n b\u1ea3n \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m, nh\u1ea7m l\u1eabn gi\u1eefa ng\u01b0\u1eddi kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH do l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u n\u01a1i v\u1edbi ng\u01b0\u1eddi kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH theo b\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng (th\u1eed vi\u1ec7c, h\u1ee3p \u0111\u1ed3ng d\u01b0\u1edbi 1 th\u00e1ng\u2026). Hai nh\u00f3m n\u00e0y c\u00f3 c\u0103n c\u1ee9 ph\u00e1p l\u00fd kh\u00e1c nhau tuy \u0111\u1ec1u d\u1eabn t\u1edbi vi\u1ec7c doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n theo \u0110i\u1ec1u 168; k\u1ebf to\u00e1n n\u00ean ph\u00e2n bi\u1ec7t r\u00f5 trong h\u1ed3 s\u01a1, tham kh\u1ea3o th\u00eam t\u1ea1i b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/\"> ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/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;\">L\u00e0m c\u00f9ng l\u00fac 2 c\u00f4ng ty th\u00ec c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng? C\u00e2u tr\u1ea3 l\u1eddi r\u00f5 r\u00e0ng l\u00e0 <\/span><b>C\u00d3<\/b><span style=\"font-weight: 400;\">, c\u0103n c\u1ee9 kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, v\u1edbi m\u1ee9c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 21.5% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH, chi tr\u1ea3 c\u00f9ng k\u1ef3 l\u01b0\u01a1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng v\u00ec theo kho\u1ea3n 5 \u0110i\u1ec1u 2 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 v\u00e0 \u0110i\u1ec1u 31 Lu\u1eadt Vi\u1ec7c l\u00e0m 2025, ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng k\u00fd \u0111\u1ea7u ti\u00ean. Ri\u00eang b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p l\u00e0 ngo\u1ea1i l\u1ec7 th\u00ec c\u00f4ng ty th\u1ee9 2 v\u1eabn ph\u1ea3i \u0111\u00f3ng tr\u1ef1c ti\u1ebfp theo \u0110i\u1ec1u 43 Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng 2015 (s\u1eeda \u0111\u1ed5i b\u1edfi Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024), kh\u00f4ng quy \u0111\u1ed5i th\u00e0nh ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u00e1ch b\u1ea1ch \u0111\u00fang hai lu\u1ed3ng ngh\u0129a v\u1ee5 n\u00e0y gi\u00fap doanh nghi\u1ec7p v\u1eeba tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt, v\u1eeba tr\u00e1nh ph\u00e1t sinh tranh ch\u1ea5p l\u01b0\u01a1ng &#8211; b\u1ea3o hi\u1ec3m v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c song song nhi\u1ec1u n\u01a1i.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u1ee7a anh\/ch\u1ecb \u0111ang c\u00f3 lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c c\u00f9ng l\u00fac t\u1ea1i nhi\u1ec1u c\u00f4ng ty v\u00e0 ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 c\u00e1ch t\u00ednh, h\u1ea1ch to\u00e1n hay h\u1ed3 s\u01a1 l\u01b0u tr\u1eef, \u0111\u1ed9i ng\u0169<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ja\/dich-vu-ke-toan-tron-goi\/\"> \u30d5\u30eb\u30b5\u30fc\u30d3\u30b9\u4f1a\u8a08<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng r\u00e0 so\u00e1t v\u00e0 x\u1eed l\u00fd c\u00f9ng anh\/ch\u1ecb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/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;\"> \u5c02\u9580\u5bb6\u306b\u3088\u308b\u30b5\u30dd\u30fc\u30c8\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3054\u5229\u7528\u304f\u3060\u3055\u3044\uff01<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u9023\u7d61\u5148 MAN \u2013 \u30de\u30b9\u30bf\u30fc\u4f1a\u8a08\u58eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 Master Accountant Network\u306eGoogle\u30d3\u30b8\u30cd\u30b9\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u898b\u308b<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u306e\u5275\u8a2d\u8005\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\u5c02\u9580\u5bb6\u306e Le Hoang Tuyen \u6c0f\u306e LinkedIn \u30d7\u30ed\u30d5\u30a3\u30fc\u30eb\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u00a0<\/a><\/span><\/strong><\/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>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_dap_thac_mac_ve_van_de_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem\"><\/span><b>Gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc v\u1ec1 v\u1ea5n \u0111\u1ec1 c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_cho_tat_ca_nguoi_lao_dong_lam_viec_ban_thoi_gian_khong\"><\/span><b>C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m cho t\u1ea5t c\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c b\u00e1n th\u1eddi gian kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ec9 \u00e1p d\u1ee5ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN t\u1ea1i c\u00f4ng ty \u0111\u00f3, bao g\u1ed3m c\u1ea3 tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 tham gia BHXH b\u1eaft bu\u1ed9c t\u1ea1i c\u00f4ng ty k\u00fd h\u1ee3p \u0111\u1ed3ng \u0111\u1ea7u ti\u00ean.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tien_cong_ty_thu_2_phai_tra_them_la_bao_nhieu\"><\/span><b>M\u1ee9c ti\u1ec1n c\u00f4ng ty th\u1ee9 2 ph\u1ea3i tr\u1ea3 th\u00eam l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, BHYT, BHTN, theo m\u1ee9c \u0111\u00f3ng hi\u1ec7n h\u00e0nh kho\u1ea3ng 21.5% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH, tr\u1ea3 c\u00f9ng k\u1ef3 l\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_co_phai_dong_bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_khong\"><\/span><b>C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. \u0110\u00e2y l\u00e0 kho\u1ea3n \u0111\u00f3ng tr\u1ef1c ti\u1ebfp theo t\u1eebng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111\u00e3 giao k\u1ebft, kh\u00f4ng n\u1eb1m trong kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam v\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c vi\u1ec7c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c \u1edf c\u00f4ng ty kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_sao_xac_dinh_cong_ty_nao_la_cong_ty_dau_tien_de_dong_BHXH_bat_buoc\"><\/span><b>L\u00e0m sao x\u00e1c \u0111\u1ecbnh c\u00f4ng ty n\u00e0o l\u00e0 c\u00f4ng ty \u0111\u1ea7u ti\u00ean \u0111\u1ec3 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 theo th\u1ee9 t\u1ef1 th\u1eddi gian giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; n\u1ebfu h\u1ee3p \u0111\u1ed3ng \u0111ang d\u00f9ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1ecb t\u1ea1m ho\u00e3n m\u00e0 kh\u00f4ng c\u00f3 th\u1ecfa thu\u1eadn \u0111\u00f3ng ti\u1ebfp, vi\u1ec7c tham gia BHXH b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u1ea1i theo th\u1ee9 t\u1ef1 hi\u1ec7u l\u1ef1c c\u1ee7a c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 k\u00fd.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_cong_ty_thu_2_khong_tra_khoan_tien_bao_hiem_nay_nguoi_lao_dong_co_quyen_khieu_nai_khong\"><\/span><b>N\u1ebfu c\u00f4ng ty th\u1ee9 2 kh\u00f4ng tr\u1ea3 kho\u1ea3n ti\u1ec1n b\u1ea3o hi\u1ec3m n\u00e0y, ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n khi\u1ebfu n\u1ea1i kh\u00f4ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0C\u00f3. \u0110\u00e2y l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd theo \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, kh\u00f4ng ph\u1ea3i kho\u1ea3n t\u1ef1 nguy\u1ec7n; ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 quy\u1ec1n y\u00eau c\u1ea7u chi tr\u1ea3 v\u00e0 khi\u1ebfu n\u1ea1i n\u1ebfu doanh nghi\u1ec7p b\u1ecf s\u00f3t.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u00e0m c\u00f9ng l\u00fac 2 c\u00f4ng ty th\u00ec c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng? L\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c song song \u1edf hai n\u01a1i th\u1eafc m\u1eafc, b\u1edfi lu\u1eadt ch\u1ec9 cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c t\u1ea1i m\u1ed9t doanh nghi\u1ec7p duy nh\u1ea5t. V\u1eady ngh\u0129a v\u1ee5 c\u1ee7a c\u00f4ng ty th\u1ee9 hai v\u1edbi kho\u1ea3n ti\u1ec1n b\u1ea3o hi\u1ec3m l\u00e0 g\u00ec, m\u1ee9c tr\u1ea3 bao nhi\u00eau v\u00e0 c\u00f3 ngo\u1ea1i l\u1ec7 n\u00e0o kh\u00f4ng? B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 v\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9883,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9882","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\/9882","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=9882"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9882\/revisions"}],"predecessor-version":[{"id":9889,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/posts\/9882\/revisions\/9889"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media\/9883"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/media?parent=9882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/categories?post=9882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ja\/wp-json\/wp\/v2\/tags?post=9882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}