{"id":10739,"date":"2026-11-03T16:49:06","date_gmt":"2026-11-03T09:49:06","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10739"},"modified":"2026-11-03T16:49:06","modified_gmt":"2026-11-03T09:49:06","slug":"cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/","title":{"rendered":"C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i 500.000 \u0111\u1ed3ng, x\u0103ng xe \u0111i l\u1ea1i 700.000 \u0111\u1ed3ng, ti\u1ec1n nh\u00e0 2.000.000 \u0111\u1ed3ng\u2026 \u0111\u01b0\u1ee3c tr\u1ea3 \u0111\u1ec1u \u0111\u1eb7n m\u1ed7i th\u00e1ng, c\u1ed1 \u0111\u1ecbnh kh\u00f4ng kh\u00e1c g\u00ec ti\u1ec1n l\u01b0\u01a1ng. V\u1eady c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH hay kh\u00f4ng? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng g\u1eb7p g\u1ea7n nh\u01b0 \u1edf m\u1ed7i k\u1ef3 l\u1eadp b\u1ea3ng l\u01b0\u01a1ng, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 n\u1ed9i dung c\u01a1 quan BHXH th\u01b0\u1eddng r\u00e0 so\u00e1t khi ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u0103m 2026, BHXH Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 t\u1ea1i C\u00f4ng v\u0103n 6101\/BHXH-QLT, \u0111\u1ed3ng th\u1eddi nh\u1eafc l\u1ea1i n\u1ed9i dung C\u00f4ng v\u0103n s\u1ed1 4916\/BHXH-QLT ng\u00e0y 30\/6\/2026. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng v\u00e0 nh\u1eefng l\u01b0u \u00fd th\u1ef1c t\u1ebf \u0111\u1ec3 doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH, h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu.<\/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\">\uc0c9\uc778<\/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=\"\ubaa9\ucc28 \ud1a0\uae00\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\ube44\ub140\uc7a5<\/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\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Cac_khoan_ho_tro_hang_thang_co_phai_dong_BHXH_Giai_dap_chi_tiet\" >C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH? Gi\u1ea3i \u0111\u00e1p chi ti\u1ebft<\/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\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Can_cu_phap_ly_xac_dinh_tien_luong_dong_BHXH_bat_buoc_nam_2026\" >C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c n\u0103m 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Luat_Bao_hiem_xa_hoi_2024_va_Nghi_dinh_1582025ND-CP\" >Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Thong_tu_102020TT-BLDTBXH_Nhom_che_do_phuc_loi_ghi_thanh_muc_rieng\" >Th\u00f4ng t\u01b0 10\/2020\/TT-BL\u0110TBXH: Nh\u00f3m ch\u1ebf \u0111\u1ed9, ph\u00fac l\u1ee3i ghi th\u00e0nh m\u1ee5c ri\u00eang<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Nguyen_tac_ke_khai_Don_vi_tu_ke_khai_tu_chiu_trach_nhiem\" >Nguy\u00ean t\u1eafc k\u00ea khai: \u0110\u01a1n v\u1ecb t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/a><\/li><\/ul><\/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\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Khi_nao_cac_khoan_ho_tro_hang_thang_co_phai_dong_BHXH\" >Khi n\u00e0o c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Vi_du_minh_hoa\" >V\u00ed d\u1ee5 minh h\u1ecda<\/a><\/li><\/ul><\/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\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Cac_khoan_ho_tro_hang_thang_co_phai_dong_BHXH_va_thue_TNCN\" >C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH v\u00e0 thu\u1ebf TNCN?<\/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\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Luu_y_cho_ke_toan_khi_xay_dung_hop_dong_lao_dong_va_quy_che_tra_luong\" >L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi x\u00e2y d\u1ef1ng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng<\/a><\/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\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/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\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Cau_hoi_thuong_gap_ve_cac_khoan_ho_tro_hang_thang_co_phai_dong_BHXH\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Ho_tro_dien_thoai_co_dinh_500000_dongthang_co_phai_dong_BHXH_khong\" >H\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh 500.000 \u0111\u1ed3ng\/th\u00e1ng 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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Ho_tro_tien_nha_o_di_lai_tra_hang_thang_co_tinh_vao_luong_dong_BHXH\" >H\u1ed7 tr\u1ee3 ti\u1ec1n nh\u00e0 \u1edf, \u0111i l\u1ea1i tr\u1ea3 h\u1eb1ng th\u00e1ng c\u00f3 t\u00ednh v\u00e0o l\u01b0\u01a1ng \u0111\u00f3ng BHXH?<\/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\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Khi_bao_tang_lao_dong_co_phai_nop_chung_tu_chung_minh_khoan_ho_tro\" >Khi b\u00e1o t\u0103ng lao \u0111\u1ed9ng, c\u00f3 ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n h\u1ed7 tr\u1ee3?<\/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\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Phu_cap_chuyen_can_co_phai_dong_BHXH\" >Ph\u1ee5 c\u1ea5p chuy\u00ean c\u1ea7n c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cac-khoan-ho-tro-hang-thang-co-phai-dong-bhxh\/#Ai_co_tham_quyen_huong_dan_dieu_kien_xac_dinh_cac_che_do_va_phuc_loi_khac\" >Ai c\u00f3 th\u1ea9m quy\u1ec1n h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ebf \u0111\u1ed9 v\u00e0 ph\u00fac l\u1ee3i kh\u00e1c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_ho_tro_hang_thang_co_phai_dong_BHXH_Giai_dap_chi_tiet\"><\/span><b>C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH? Gi\u1ea3i \u0111\u00e1p chi ti\u1ebft<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac04\ub2e8\ud788 \ub2f5\ud558\uc790\uba74: <\/span><b>kh\u00f4ng m\u1eb7c nhi\u00ean ph\u1ea3i \u0111\u00f3ng<\/b><span style=\"font-weight: 400;\">. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 6101\/BHXH-QLT n\u0103m 2026 c\u1ee7a BHXH TP.HCM, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i, \u0111i l\u1ea1i, nh\u00e0 \u1edf kh\u00f4ng m\u1eb7c nhi\u00ean ph\u1ea3i t\u00ednh \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c ch\u1ec9 v\u00ec \u0111\u01b0\u1ee3c c\u1ed1 \u0111\u1ecbnh v\u00e0 chi tr\u1ea3 \u1ed5n \u0111\u1ecbnh h\u1eb1ng th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung h\u01b0\u1edbng d\u1eabn t\u1ea1i m\u1ee5c 1 C\u00f4ng v\u0103n nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i, \u0111i l\u1ea1i, nh\u00e0 \u1edf n\u1ebfu ghi th\u00e0nh m\u1ee5c ri\u00eang trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 10\/2020\/TT-BL\u0110TBXH ng\u00e0y 12\/11\/2020 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 Lao \u0111\u1ed9ng &#8211; Th\u01b0\u01a1ng binh v\u00e0 X\u00e3 h\u1ed9i (nay l\u00e0 B\u1ed9 N\u1ed9i v\u1ee5) kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u00ec kh\u00f4ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c c\u1ed1 \u0111\u1ecbnh v\u00e0 \u0111\u01b0\u1ee3c chi tr\u1ea3 \u1ed5n \u0111\u1ecbnh h\u1eb1ng th\u00e1ng).<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, khi x\u00e9t c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH, y\u1ebfu t\u1ed1 quy\u1ebft \u0111\u1ecbnh kh\u00f4ng n\u1eb1m \u1edf vi\u1ec7c kho\u1ea3n chi c\u00f3 c\u1ed1 \u0111\u1ecbnh hay tr\u1ea3 h\u00e0ng th\u00e1ng hay kh\u00f4ng, m\u00e0 n\u1eb1m \u1edf hai \u0111i\u1ec1u ki\u1ec7n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c <\/span><b>\ubcc4\ub3c4\uc758 \ud56d\ubaa9\uc73c\ub85c \uae30\ub85d\ud558\uc2ed\uc2dc\uc624.<\/b><span style=\"font-weight: 400;\"> trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 10\/2020\/TT-BL\u0110TBXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 b\u1ea3n ch\u1ea5t, kho\u1ea3n \u0111\u00f3 <\/span><b>th\u1ef1c ch\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n l\u01b0\u01a1ng<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e1p \u1ee9ng \u0111\u1ed3ng th\u1eddi hai \u0111i\u1ec1u ki\u1ec7n tr\u00ean, kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00f4ng thu\u1ed9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c. C\u00f4ng v\u0103n c\u0169ng kh\u1eb3ng \u0111\u1ecbnh: c\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c l\u00e0 n\u1ed9i dung \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo \u0111\u00fang quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_tien_luong_dong_BHXH_bat_buoc_nam_2026\"><\/span><b>C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c n\u0103m 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10741\" aria-describedby=\"caption-attachment-10741\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10741\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-va-can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-bat-buoc.jpg\" alt=\"C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-va-can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-bat-buoc.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-va-can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-bat-buoc-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-va-can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-bat-buoc-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-va-can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-bat-buoc-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-va-can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-bat-buoc-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10741\" class=\"wp-caption-text\">C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 tr\u1ea3 l\u1eddi ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH, k\u1ebf to\u00e1n c\u1ea7n n\u1eafm ba l\u1edbp c\u0103n c\u1ee9: Lu\u1eadt, Ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn v\u00e0 Th\u00f4ng t\u01b0 v\u1ec1 n\u1ed9i dung h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luat_Bao_hiem_xa_hoi_2024_va_Nghi_dinh_1582025ND-CP\"><\/span><b>Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5d0 \ub530\ub974\uba74 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-van-6101-bhxh-qlt\/\">\uacf5\uc2dd \ubb38\uc11c 6101\/BHXH-QLT<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ee9c l\u01b0\u01a1ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 31 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 v\u00e0 quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 7 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Nghi-dinh-158-2025-ND-CP-huong-dan-Luat-Bao-hiem-xa-hoi-ve-bao-hiem-xa-hoi-bat-buoc-634792.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 158\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 31 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng, bao g\u1ed3m m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tu_102020TT-BLDTBXH_Nhom_che_do_phuc_loi_ghi_thanh_muc_rieng\"><\/span><b>Th\u00f4ng t\u01b0 10\/2020\/TT-BL\u0110TBXH: Nh\u00f3m ch\u1ebf \u0111\u1ed9, ph\u00fac l\u1ee3i ghi th\u00e0nh m\u1ee5c ri\u00eang<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n 5 \u0110i\u1ec1u 3 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Thong-tu-10-2020-TT-BLDTBXH-huong-dan-Bo-luat-Lao-dong-noi-dung-hop-dong-lao-dong-454406.aspx\" target=\"_blank\" rel=\"noopener\">Th\u00f4ng t\u01b0 10\/2020\/TT-BL\u0110TBXH<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> quy \u0111\u1ecbnh n\u1ed9i dung v\u1ec1 m\u1ee9c l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Theo \u0111\u00f3, c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c kh\u00f4ng bao g\u1ed3m c\u00e1c ch\u1ebf \u0111\u1ed9 v\u00e0 ph\u00fac l\u1ee3i kh\u00e1c, nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u01b0\u1edfng theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 104 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng, ti\u1ec1n th\u01b0\u1edfng s\u00e1ng ki\u1ebfn;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ec1n \u0103n gi\u1eefa ca;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 x\u0103ng xe, \u0111i\u1ec7n tho\u1ea1i, \u0111i l\u1ea1i, ti\u1ec1n nh\u00e0 \u1edf, ti\u1ec1n gi\u1eef tr\u1ebb, nu\u00f4i con nh\u1ecf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 khi ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 th\u00e2n nh\u00e2n b\u1ecb ch\u1ebft, c\u00f3 ng\u01b0\u1eddi th\u00e2n k\u1ebft h\u00f4n, sinh nh\u1eadt c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u1ee3 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng g\u1eb7p ho\u00e0n c\u1ea3nh kh\u00f3 kh\u0103n khi b\u1ecb tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, tr\u1ee3 c\u1ea5p kh\u00e1c kh\u00f4ng li\u00ean quan \u0111\u1ebfn th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y ch\u00ednh l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 c\u01a1 quan BHXH x\u00e1c \u0111\u1ecbnh h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i, \u0111i l\u1ea1i, nh\u00e0 \u1edf <\/span><b>\uae09\uc5ec\uac00 \uc544\ub2d9\ub2c8\ub2e4<\/b><span style=\"font-weight: 400;\"> n\u1ebfu \u0111\u01b0\u1ee3c ghi th\u00e0nh m\u1ee5c ri\u00eang trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_ke_khai_Don_vi_tu_ke_khai_tu_chiu_trach_nhiem\"><\/span><b>Nguy\u00ean t\u1eafc k\u00ea khai: \u0110\u01a1n v\u1ecb t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6101\/BHXH-QLT n\u00eau r\u00f5 hai \u0111i\u1ec3m k\u1ebf to\u00e1n 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;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 \u201cc\u00e1c ch\u1ebf \u0111\u1ed9 v\u00e0 ph\u00fac l\u1ee3i kh\u00e1c\u201d <\/span><b>kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n h\u01b0\u1edbng d\u1eabn<\/b><span style=\"font-weight: 400;\"> c\u1ee7a c\u01a1 quan BHXH.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi th\u1ee7 t\u1ee5c b\u00e1o t\u0103ng lao \u0111\u1ed9ng, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng, c\u01a1 quan BHXH <\/span><b>kh\u00f4ng y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb cung c\u1ea5p h\u00f3a \u0111\u01a1n, t\u00e0i li\u1ec7u ch\u1ee9ng minh<\/b><span style=\"font-weight: 400;\">. \u0110\u01a1n v\u1ecb c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng\u2026 \u0111\u00e3 th\u1ecfa thu\u1eadn, giao k\u1ebft v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1; t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 l\u01b0u tr\u1eef h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, b\u1ea3ng l\u01b0\u01a1ng\u2026 \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu theo y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nao_cac_khoan_ho_tro_hang_thang_co_phai_dong_BHXH\"><\/span><b>Khi n\u00e0o c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10740\" aria-describedby=\"caption-attachment-10740\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10740\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nao-cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH.jpg\" alt=\"Khi n\u00e0o c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nao-cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nao-cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nao-cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nao-cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/11\/Khi-nao-cac-khoan-ho-tro-hang-thang-co-phai-dong-BHXH-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10740\" class=\"wp-caption-text\">Khi n\u00e0o c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb h\u01b0\u1edbng d\u1eabn c\u1ee7a BHXH TP.HCM, c\u00f3 th\u1ec3 t\u00f3m l\u1ea1i: kho\u1ea3n h\u1ed7 tr\u1ee3 <\/span><b>kh\u00f4ng t\u00ednh \u0111\u00f3ng<\/b><span style=\"font-weight: 400;\"> khi \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n d\u01b0\u1edbi \u0111\u00e2y, v\u00e0 <\/span><b>c\u00f3 r\u1ee7i ro b\u1ecb t\u00ednh \u0111\u00f3ng<\/b><span style=\"font-weight: 400;\"> khi h\u1ed3 s\u01a1 kh\u00f4ng th\u1ec3 hi\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t.<\/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>\uae30\uc900<\/b><\/td>\n<td style=\"text-align: center;\"><b>Kh\u00f4ng t\u00ednh \u0111\u00f3ng BHXH<\/b><\/td>\n<td style=\"text-align: center;\"><b>R\u1ee7i ro b\u1ecb t\u00ednh \u0111\u00f3ng BHXH<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u00e1ch ghi tr\u00ean H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ghi th\u00e0nh m\u1ee5c ri\u00eang theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 10\/2020\/TT-BL\u0110TBXH<\/span><\/td>\n<td><span style=\"font-weight: 400;\">G\u1ed9p chung v\u00e0o m\u1ee9c l\u01b0\u01a1ng ho\u1eb7c ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">B\u1ea3n ch\u1ea5t kho\u1ea3n chi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ef1c ch\u1ea5t l\u00e0 h\u1ed7 tr\u1ee3, ph\u00fac l\u1ee3i, kh\u00f4ng ph\u1ea3i ti\u1ec1n l\u01b0\u01a1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Th\u1ef1c ch\u1ea5t l\u00e0 ti\u1ec1n l\u01b0\u01a1ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc548\uc815<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u1ed1 \u0111\u1ecbnh, tr\u1ea3 \u0111\u1ec1u h\u00e0ng th\u00e1ng v\u1eabn kh\u00f4ng l\u00e0m thay \u0111\u1ed5i k\u1ebft lu\u1eadn<\/span><\/td>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 \u0111\u1ed1i chi\u1ebfu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ph\u1ee5 l\u1ee5c, b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng th\u1ed1ng nh\u1ea5t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">H\u1ed3 s\u01a1 m\u00e2u thu\u1eabn, kh\u00f4ng ph\u1ea3n \u00e1nh \u0111\u00fang th\u1ecfa thu\u1eadn<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi t\u1ed5 ch\u1ee9c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u v\u1edbi \u0111\u01a1n v\u1ecb, c\u01a1 quan BHXH s\u1ebd c\u0103n c\u1ee9 c\u00e1c h\u1ed3 s\u01a1 m\u00e0 \u0111\u01a1n v\u1ecb l\u00e0m c\u01a1 s\u1edf k\u00ea khai, tr\u00edch \u0111\u00f3ng BHXH g\u1ed3m: h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng\u2026 \u0111\u1ec3 r\u00e0 so\u00e1t, h\u01b0\u1edbng d\u1eabn \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n \u0111\u00fang quy \u0111\u1ecbnh. V\u00ec v\u1eady, vi\u1ec7c c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH hay kh\u00f4ng s\u1ebd \u0111\u01b0\u1ee3c nh\u00ecn nh\u1eadn qua to\u00e0n b\u1ed9 b\u1ed9 h\u1ed3 s\u01a1 n\u00e0y, kh\u00f4ng ch\u1ec9 ri\u00eang t\u00ean g\u1ecdi kho\u1ea3n chi.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u00e2n vi\u00ean kinh doanh c\u00f3 thu nh\u1eadp h\u1eb1ng th\u00e1ng 15.300.000 \u0111\u1ed3ng, g\u1ed3m: l\u01b0\u01a1ng ch\u1ee9c danh 12.000.000 \u0111\u1ed3ng, ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m 1.000.000 \u0111\u1ed3ng, h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i 300.000 \u0111\u1ed3ng, h\u1ed7 tr\u1ee3 \u0111i l\u1ea1i 500.000 \u0111\u1ed3ng, h\u1ed7 tr\u1ee3 nh\u00e0 \u1edf 1.500.000 \u0111\u1ed3ng.<\/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>C\u00e1ch ghi tr\u00ean H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/b><\/td>\n<td style=\"text-align: center;\"><b>T\u1ed5ng tr\u00edch theo l\u01b0\u01a1ng 32%<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n h\u1ed7 tr\u1ee3 ghi th\u00e0nh m\u1ee5c ri\u00eang<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13.000.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.160.000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">G\u1ed9p to\u00e0n b\u1ed9 th\u00e0nh m\u1ee9c l\u01b0\u01a1ng\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.300.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.896.000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u00eanh l\u1ec7ch 736.000 \u0111\u1ed3ng\/th\u00e1ng cho m\u1ed9t lao \u0111\u1ed9ng ch\u1ec9 do c\u00e1ch ghi h\u1ee3p \u0111\u1ed3ng. L\u01b0u \u00fd, c\u00e1ch ghi t\u00e1ch m\u1ee5c ch\u1ec9 \u0111\u00fang khi kho\u1ea3n chi th\u1ef1c ch\u1ea5t l\u00e0 h\u1ed7 tr\u1ee3; t\u00e1ch m\u1ee5c nh\u1eb1m gi\u1ea3m c\u0103n c\u1ee9 \u0111\u00f3ng trong khi b\u1ea3n ch\u1ea5t l\u00e0 ti\u1ec1n l\u01b0\u01a1ng l\u00e0 sai quy \u0111\u1ecbnh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_ho_tro_hang_thang_co_phai_dong_BHXH_va_thue_TNCN\"><\/span><b>C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH v\u00e0 thu\u1ebf TNCN?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP, B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u00e0 Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n 2025, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n chi ph\u1ed5 bi\u1ebfn m\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 tham kh\u1ea3o.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 1372px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng ph\u1ea3i \u0111\u00f3ng BHXH v\u00e0 thu\u1ebf TNCN.<\/span><\/caption>\n<tbody>\n<tr style=\"height: 80px;\">\n<td style=\"text-align: center; height: 80px;\"><b>Nh\u00f3m\u00a0<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>\ubaa9\u00a0<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>BHXH b\u1eaft bu\u1ed9c<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>\uac1c\uc778\uc18c\ub4dd\uc138<\/b><\/td>\n<td style=\"text-align: center; height: 80px;\"><b>M\u1ee9c chi tham kh\u1ea3o<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 536px; text-align: center;\" rowspan=\"7\"><span style=\"font-weight: 400;\">H\u1ed7 tr\u1ee3 sinh ho\u1ea1t<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ti\u1ec1n \u0103n gi\u1eefa ca<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Mi\u1ec5n trong h\u1ea1n m\u1ee9c<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">900.000 &#8211; 1.200.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ti\u1ec1n trang ph\u1ee5<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Chi b\u1eb1ng t\u1ed1i \u0111a 5 tri\u1ec7u \u0111\u1ed3ng\/ng\u01b0\u1eddi\/n\u0103m \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">2.000.000 &#8211; 5.000.000 VN\u0110\/n\u0103m<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Mi\u1ec5n trong h\u1ea1n m\u1ee9c (ph\u1ee5c v\u1ee5 c\u00f4ng vi\u1ec7c)<\/span><\/td>\n<td style=\"height: 56px; text-align: center;\"><span style=\"font-weight: 400;\">100.000 &#8211; 800.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">X\u0103ng xe \u0111i l\u1ea1i c\u00e1 nh\u00e2n<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">200.000 &#8211; 700.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">X\u0103ng xe ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Kh\u00f4ng (thanh to\u00e1n theo km, l\u1ecbch tr\u00ecnh, chi ph\u00ed th\u1ef1c t\u1ebf)<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">300.000 &#8211; 1.000.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">C\u00f4ng t\u00e1c ph\u00ed, l\u01b0u tr\u00fa<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Mi\u1ec5n trong h\u1ea1n m\u1ee9c<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">200.000 &#8211; 400.000 VN\u0110\/ng\u00e0y<\/span><\/td>\n<\/tr>\n<tr style=\"height: 104px;\">\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">Ti\u1ec1n thu\u00ea nh\u00e0<\/span><\/td>\n<td style=\"height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 104px;\"><span style=\"font-weight: 400;\">C\u00f3 (doanh nghi\u1ec7p tr\u1ea3 thay, t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf t\u1ed1i \u0111a 15% t\u1ed5ng thu nh\u1eadp)<\/span><\/td>\n<td style=\"height: 104px; text-align: center;\"><span style=\"font-weight: 400;\">1.000.000 &#8211; 3.000.000 VN\u0110\/th\u00e1ng (chuy\u00ean gia t\u1eeb 3 \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng)<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 480px; text-align: center;\" rowspan=\"6\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">L\u01b0\u01a1ng theo v\u1ecb tr\u00ed, ch\u1ee9c danh<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc758\ubb34\uc801<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Theo n\u0103ng l\u1ef1c v\u1ecb tr\u00ed<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p tr\u00e1ch nhi\u1ec7m<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 5.000.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p th\u00e2m ni\u00ean<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">200.000 &#8211; 500.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p tay ngh\u1ec1, k\u1ef9 n\u0103ng<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">500.000 &#8211; 3.000.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p chuy\u00ean c\u1ea7n<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">X\u00e9t b\u1ea3n ch\u1ea5t<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">300.000 &#8211; 700.000 VN\u0110\/th\u00e1ng<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p \u0111\u1ed9c h\u1ea1i, nguy hi\u1ec3m<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">C\u00f3 th\u1ec3 c\u00f3<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Mi\u1ec5n trong h\u1ea1n m\u1ee9c<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Theo quy \u0111\u1ecbnh ng\u00e0nh<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 276px; text-align: center;\" rowspan=\"4\"><span style=\"font-weight: 400;\">Th\u01b0\u1edfng\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Th\u01b0\u1edfng KPI th\u00e1ng<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">Theo t\u1ef7 l\u1ec7 % l\u01b0\u01a1ng c\u01a1 b\u1ea3n<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\ud310\ub9e4 \ubcf4\ub108\uc2a4<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">5 &#8211; 15% doanh s\u1ed1<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Th\u01b0\u1edfng s\u00e1ng ki\u1ebfn<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 80px; text-align: center;\"><span style=\"font-weight: 400;\">10 &#8211; 50 tri\u1ec7u \u0111\u1ed3ng\/s\u00e1ng ki\u1ebfn<\/span><\/td>\n<\/tr>\n<tr style=\"height: 36px;\">\n<td style=\"height: 36px;\"><span style=\"font-weight: 400;\">Th\u01b0\u1edfng L\u1ec5, T\u1ebft<\/span><\/td>\n<td style=\"height: 36px; text-align: center;\"><span style=\"font-weight: 400;\">\uc544\ub2d9\ub2c8\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 36px;\"><span style=\"font-weight: 400;\">\uac00\uc9c0\ub2e4\u00a0<\/span><\/td>\n<td style=\"height: 36px; text-align: center;\"><span style=\"font-weight: 400;\">Theo quy ch\u1ebf doanh nghi\u1ec7p<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\uba54\ubaa8:<\/b><span style=\"font-weight: 400;\"> C\u00e1c m\u1ee9c chi tr\u1ea3 trong b\u1ea3ng ch\u1ee7 y\u1ebfu mang t\u00ednh tham kh\u1ea3o, \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p d\u1ef1a tr\u00ean th\u1ef1c t\u1ebf \u00e1p d\u1ee5ng t\u1ea1i doanh nghi\u1ec7p, kh\u00f4ng ph\u1ea3i m\u1ee9c c\u1ed1 \u0111\u1ecbnh ho\u1eb7c b\u1eaft bu\u1ed9c. M\u1ed7i doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ee7 \u0111\u1ed9ng x\u00e2y d\u1ef1ng m\u1ee9c chi ph\u00f9 h\u1ee3p tr\u00ean c\u01a1 s\u1edf tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh v\u1ec1 lao \u0111\u1ed9ng, BHXH v\u00e0 thu\u1ebf TNCN.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_cho_ke_toan_khi_xay_dung_hop_dong_lao_dong_va_quy_che_tra_luong\"><\/span><b>L\u01b0u \u00fd cho k\u1ebf to\u00e1n khi x\u00e2y d\u1ef1ng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0111\u1ecbnh h\u01b0\u1edbng t\u1ea1i C\u00f4ng v\u0103n 6101\/BHXH-QLT, doanh nghi\u1ec7p c\u1ea7n ph\u00e2n \u0111\u1ecbnh r\u00f5 c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng, kho\u1ea3n b\u1ed5 sung kh\u00e1c v\u1edbi c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, ph\u00fac l\u1ee3i d\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng khi x\u00e2y d\u1ef1ng h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng. \u0110\u1ed3ng th\u1eddi, c\u1ea7n b\u1ea3o \u0111\u1ea3m n\u1ed9i dung th\u1ecfa thu\u1eadn tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng kho\u1ea3n chi \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c k\u00ea khai, \u0111\u00f3ng BHXH \u0111\u00fang quy \u0111\u1ecbnh. T\u1eeb th\u1ef1c t\u1ebf l\u00e0m ngh\u1ec1, k\u1ebf to\u00e1n n\u00ean r\u00e0 so\u00e1t theo c\u00e1c b\u01b0\u1edbc sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00e1ch m\u1ee5c r\u00f5 r\u00e0ng tr\u00ean H\u0110L\u0110: M\u1ee5c \u201cM\u1ee9c l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng\u201d t\u00e1ch bi\u1ec7t v\u1edbi m\u1ee5c \u201cC\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, ph\u00fac l\u1ee3i\u201d. Ghi c\u1ee5 th\u1ec3 t\u00ean kho\u1ea3n, m\u1ee9c chi, \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng b\u1ed9 quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng: Quy ch\u1ebf, thang b\u1ea3ng l\u01b0\u01a1ng ph\u1ea3i d\u00f9ng c\u00f9ng t\u00ean g\u1ecdi v\u00e0 c\u00e1ch ph\u00e2n lo\u1ea1i v\u1edbi H\u0110L\u0110, tr\u00e1nh H\u0110L\u0110 ghi \u201ch\u1ed7 tr\u1ee3\u201d nh\u01b0ng quy ch\u1ebf l\u1ea1i x\u1ebfp v\u00e0o \u201cph\u1ee5 c\u1ea5p l\u01b0\u01a1ng\u201d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1edbp b\u1ea3ng l\u01b0\u01a1ng v\u1edbi h\u1ee3p \u0111\u1ed3ng: B\u1ea3ng l\u01b0\u01a1ng h\u1eb1ng th\u00e1ng th\u1ec3 hi\u1ec7n t\u1eebng kho\u1ea3n \u0111\u00fang nh\u01b0 th\u1ecfa thu\u1eadn; kho\u1ea3n t\u00ednh \u0111\u00f3ng v\u00e0 kh\u00f4ng t\u00ednh \u0111\u00f3ng ph\u1ea3i t\u00e1ch c\u1ed9t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00e1nh gi\u00e1 b\u1ea3n ch\u1ea5t tr\u01b0\u1edbc khi t\u00e1ch m\u1ee5c: Kho\u1ea3n n\u00e0o g\u1eafn v\u1edbi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh th\u00ec kh\u00f4ng n\u00ean x\u1ebfp v\u00e0o nh\u00f3m h\u1ed7 tr\u1ee3 ch\u1ec9 \u0111\u1ec3 gi\u1ea3m c\u0103n c\u1ee9 \u0111\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1: H\u0110L\u0110, ph\u1ee5 l\u1ee5c, b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng, quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng c\u1ea7n \u0111\u01b0\u1ee3c l\u01b0u \u0111\u1ec3 ph\u1ee5c v\u1ee5 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu khi c\u01a1 quan BHXH y\u00eau c\u1ea7u.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 nh\u01b0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, gi\u00e1m \u0111\u1ed1c kh\u00f4ng nh\u1eadn l\u01b0\u01a1ng, c\u00e1ch x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111\u00f3ng v\u00e0 th\u1ee7 t\u1ee5c c\u0169ng kh\u00e1c so v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/\"> k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ed3 s\u01a1.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111ang c\u00f3 nhi\u1ec1u kho\u1ea3n h\u1ed7 tr\u1ee3 v\u00e0 c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 c\u01a1 c\u1ea5u thu nh\u1eadp, l\u00e0m r\u00f5 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH tr\u01b0\u1edbc k\u1ef3 ki\u1ec3m tra, vi\u1ec7c s\u1eed d\u1ee5ng<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-tu-van-ke-toan\/\"> \ud68c\uacc4 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap chu\u1ea9n h\u00f3a m\u1eabu h\u1ee3p \u0111\u1ed3ng, quy ch\u1ebf l\u01b0\u01a1ng v\u00e0 b\u1ea3ng l\u01b0\u01a1ng ngay t\u1eeb \u0111\u1ea7u, h\u1ea1n ch\u1ebf sai s\u00f3t khi k\u00ea khai.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u00f3m l\u1ea1i, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH hay kh\u00f4ng kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c kho\u1ea3n \u0111\u00f3 c\u1ed1 \u0111\u1ecbnh hay tr\u1ea3 \u0111\u1ec1u m\u1ed7i th\u00e1ng. Theo C\u00f4ng v\u0103n 6101\/BHXH-QLT n\u0103m 2026 c\u1ee7a BHXH TP.HCM, h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i, \u0111i l\u1ea1i, nh\u00e0 \u1edf \u0111\u01b0\u1ee3c ghi th\u00e0nh m\u1ee5c ri\u00eang trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 10\/2020\/TT-BL\u0110TBXH v\u00e0 th\u1ef1c ch\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u00ec kh\u00f4ng thu\u1ed9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m then ch\u1ed1t n\u1eb1m \u1edf h\u1ed3 s\u01a1: h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ph\u1ee5 l\u1ee5c, b\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ch\u1ea5m c\u00f4ng v\u00e0 quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng ph\u1ea3i th\u1ed1ng nh\u1ea5t, ph\u1ea3n \u00e1nh \u0111\u00fang b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n chi. Doanh nghi\u1ec7p t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m, n\u00ean ch\u1ec9 m\u1ed9t sai l\u1ec7ch nh\u1ecf trong c\u00e1ch ghi h\u1ee3p \u0111\u1ed3ng c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu khi c\u01a1 quan BHXH ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 nh\u00e2n s\u1ef1 chuy\u00ean tr\u00e1ch ho\u1eb7c mu\u1ed1n \u0111\u01b0\u1ee3c \u0111\u1ed3ng h\u00e0nh to\u00e0n di\u1ec7n t\u1eeb kh\u00e2u x\u00e2y d\u1ef1ng quy ch\u1ebf l\u01b0\u01a1ng, k\u00ea khai BHXH \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"> \uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap b\u1ea3o \u0111\u1ea3m vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH lu\u00f4n \u0111\u00fang quy \u0111\u1ecbnh, ti\u1ebft ki\u1ec7m chi ph\u00ed v\u00e0 th\u1eddi gian cho doanh nghi\u1ec7p.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/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>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 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>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/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>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/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;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_cac_khoan_ho_tro_hang_thang_co_phai_dong_BHXH\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_tro_dien_thoai_co_dinh_500000_dongthang_co_phai_dong_BHXH_khong\"><\/span><b>H\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i c\u1ed1 \u0111\u1ecbnh 500.000 \u0111\u1ed3ng\/th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng, n\u1ebfu kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ghi th\u00e0nh m\u1ee5c ri\u00eang trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo kho\u1ea3n 5 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 10\/2020\/TT-BL\u0110TBXH v\u00e0 kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n l\u01b0\u01a1ng. Theo C\u00f4ng v\u0103n 6101\/BHXH-QLT, vi\u1ec7c kho\u1ea3n h\u1ed7 tr\u1ee3 \u0111\u01b0\u1ee3c c\u1ed1 \u0111\u1ecbnh v\u00e0 chi tr\u1ea3 \u1ed5n \u0111\u1ecbnh h\u1eb1ng th\u00e1ng kh\u00f4ng l\u00e0m ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_tro_tien_nha_o_di_lai_tra_hang_thang_co_tinh_vao_luong_dong_BHXH\"><\/span><b>H\u1ed7 tr\u1ee3 ti\u1ec1n nh\u00e0 \u1edf, \u0111i l\u1ea1i tr\u1ea3 h\u1eb1ng th\u00e1ng c\u00f3 t\u00ednh v\u00e0o l\u01b0\u01a1ng \u0111\u00f3ng BHXH?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1ch x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng t\u1ef1 h\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i. H\u1ed7 tr\u1ee3 \u0111i l\u1ea1i, nh\u00e0 \u1edf n\u1ebfu ghi th\u00e0nh m\u1ee5c ri\u00eang trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 th\u1ef1c ch\u1ea5t kh\u00f4ng ph\u1ea3i l\u00e0 ti\u1ec1n l\u01b0\u01a1ng th\u00ec kh\u00f4ng thu\u1ed9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_bao_tang_lao_dong_co_phai_nop_chung_tu_chung_minh_khoan_ho_tro\"><\/span><b>Khi b\u00e1o t\u0103ng lao \u0111\u1ed9ng, c\u00f3 ph\u1ea3i n\u1ed9p ch\u1ee9ng t\u1eeb ch\u1ee9ng minh kho\u1ea3n h\u1ed7 tr\u1ee3?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kh\u00f4ng. C\u01a1 quan BHXH kh\u00f4ng y\u00eau c\u1ea7u \u0111\u01a1n v\u1ecb cung c\u1ea5p h\u00f3a \u0111\u01a1n, t\u00e0i li\u1ec7u ch\u1ee9ng minh. \u0110\u01a1n v\u1ecb c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1, t\u1ef1 k\u00ea khai, t\u1ef1 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 l\u01b0u tr\u1eef h\u1ed3 s\u01a1 ph\u1ee5c v\u1ee5 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phu_cap_chuyen_can_co_phai_dong_BHXH\"><\/span><b>Ph\u1ee5 c\u1ea5p chuy\u00ean c\u1ea7n c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ph\u1ee5 c\u1ea5p chuy\u00ean c\u1ea7n c\u1ea7n x\u00e9t theo b\u1ea3n ch\u1ea5t. N\u1ebfu kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn l\u00e0 ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng ho\u1eb7c kho\u1ea3n b\u1ed5 sung g\u1eafn v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c, kho\u1ea3n \u0111\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu\u1ed9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng. K\u1ebf to\u00e1n n\u00ean \u0111\u1ed1i chi\u1ebfu n\u1ed9i dung H\u0110L\u0110 v\u00e0 quy ch\u1ebf l\u01b0\u01a1ng tr\u01b0\u1edbc khi k\u00ea khai.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ai_co_tham_quyen_huong_dan_dieu_kien_xac_dinh_cac_che_do_va_phuc_loi_khac\"><\/span><b>Ai c\u00f3 th\u1ea9m quy\u1ec1n h\u01b0\u1edbng d\u1eabn \u0111i\u1ec1u ki\u1ec7n x\u00e1c \u0111\u1ecbnh c\u00e1c ch\u1ebf \u0111\u1ed9 v\u00e0 ph\u00fac l\u1ee3i kh\u00e1c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng v\u0103n 6101\/BHXH-QLT n\u00eau r\u00f5 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 v\u00e0 ph\u00fac l\u1ee3i kh\u00e1c kh\u00f4ng thu\u1ed9c th\u1ea9m quy\u1ec1n h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan BHXH. C\u01a1 quan BHXH c\u0103n c\u1ee9 m\u1ee9c l\u01b0\u01a1ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111\u00f3ng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ed7 tr\u1ee3 \u0111i\u1ec7n tho\u1ea1i 500.000 \u0111\u1ed3ng, x\u0103ng xe \u0111i l\u1ea1i 700.000 \u0111\u1ed3ng, ti\u1ec1n nh\u00e0 2.000.000 \u0111\u1ed3ng\u2026 \u0111\u01b0\u1ee3c tr\u1ea3 \u0111\u1ec1u \u0111\u1eb7n m\u1ed7i th\u00e1ng, c\u1ed1 \u0111\u1ecbnh kh\u00f4ng kh\u00e1c g\u00ec ti\u1ec1n l\u01b0\u01a1ng. V\u1eady c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 h\u00e0ng th\u00e1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH hay kh\u00f4ng? \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi m\u00e0 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng g\u1eb7p g\u1ea7n nh\u01b0 \u1edf [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10742,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10739","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10739","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/comments?post=10739"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10739\/revisions"}],"predecessor-version":[{"id":10743,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/10739\/revisions\/10743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/10742"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=10739"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=10739"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=10739"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}