{"id":7192,"date":"2026-01-09T01:41:07","date_gmt":"2026-01-09T08:41:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7192"},"modified":"2026-01-09T01:41:07","modified_gmt":"2026-01-09T08:41:07","slug":"dieu-chinh-muc-luong-dong-bhxh-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-muc-luong-dong-bhxh-2026\/","title":{"rendered":"\ud638\uce58\ubbfc\uc2dc\uc758 \uae30\uc5c5\ub4e4\uc740 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec \uae30\uc900\uc744 \ub2a6\uc5b4\ub3c4 2026\ub144 1\uc6d4 25\uc77c\uae4c\uc9c0 \uc870\uc815\ud574\uc57c \ud569\ub2c8\ub2e4."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 7\uc77c, \ud638\uce58\ubbfc\uc2dc \uc0ac\ud68c\ubcf4\ud5d8\uad6d(BHXH)\uc740 \uac01\uc885 \ubcf4\ud5d8(\uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8, \uc0b0\uc5c5\uc7ac\ud574\ubcf4\ud5d8)\uc758 2026\ub144\ub3c4 \ubcf4\ud5d8\ub8cc\uc728 \uc870\uc815\uc5d0 \uad00\ud55c \uacf5\uace0 \uc81c64\/TB-BHXH\ud638\ub97c \uacf5\uc2dd \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud638\uce58\ubbfc\uc2dc\uc758 \ubaa8\ub4e0 \uae30\uc5c5\uacfc \uadfc\ub85c\uc790\uac00 \ubc95\uaddc \uc900\uc218\ub97c \uc704\ud574 \ubc18\ub4dc\uc2dc \uc219\uc9c0\ud574\uc57c \ud560 \uc911\uc694\ud55c \ubcc0\uacbd \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Co_so_phap_ly_va_doi_tuong_ap_dung\" >\ubc95\uc801 \uadfc\uac70 \ubc0f \uc801\uc6a9 \ubc94\uc704<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Cac_noi_dung_trong_tam_doanh_nghiep_can_trien_khai\" >\uae30\uc5c5\uc774 \uc2e4\ud589\ud574\uc57c \ud560 \ud575\uc2ec \uc601\uc5ed.<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Ra_soat_va_dieu_chinh_Hop_dong_lao_dong_HDLD\" >\uace0\uc6a9 \uacc4\uc57d\uc11c\ub97c \uac80\ud1a0\ud558\uace0 \uc218\uc815\ud569\ub2c8\ub2e4.<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Quy_trinh_nop_ho_so_dieu_chinh_muc_luong_dong_bao_hiem\" >\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec \uc870\uc815\uc744 \uc2e0\uccad\ud558\ub294 \uc808\ucc28.<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Thoi_han_va_che_tai_xu_ly_cham_tre\" >\ub9c8\uac10\uc77c \ubc0f \uc9c0\uc5f0\uc5d0 \ub300\ud55c \ubc8c\uce59<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Xac_nhan_qua_trinh_BHXH_va_giai_quyet_che_do\" >\uc0ac\ud68c\ubcf4\ud5d8 \uc808\ucc28 \ud655\uc778 \ubc0f \uae09\uc5ec \uc9c0\uae09.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Cac_dich_vu_khac\" >\uae30\ud0c0 \uc11c\ube44\uc2a4<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_doi_tuong_ap_dung\"><\/span><b>\ubc95\uc801 \uadfc\uac70 \ubc0f \uc801\uc6a9 \ubc94\uc704<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uacf5\uace0 64\/TB-BHXH\ub294 \uc0c8\ub85c\uc6b4 \ucd5c\uc800\uc784\uae08\uc744 \uaddc\uc815\ud55c \uc815\ubd80\ub839 293\/2025\/ND-CP\uc5d0 \uadfc\uac70\ud558\uc5ec \ubc1c\ud589\ub418\uc5c8\uc2b5\ub2c8\ub2e4. 2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \ud638\uce58\ubbfc\uc2dc\uc758 \uace0\uc6a9\uc8fc\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc774 \ub418\ub294 \uc784\uae08 \uc218\uc900\uc744 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc5d0 \ub9de\ucdb0 \uac80\ud1a0 \ubc0f \uc870\uc815\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_noi_dung_trong_tam_doanh_nghiep_can_trien_khai\"><\/span><b>\uae30\uc5c5\uc774 \uc2e4\ud589\ud574\uc57c \ud560 \ud575\uc2ec \uc601\uc5ed.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uadfc\ub85c\uc790\uc758 \uad8c\ub9ac\ub97c \ubcf4\uc7a5\ud558\uace0 \ubc95\uaddc\ub97c \uc900\uc218\ud558\uae30 \uc704\ud574 \uace0\uc6a9\uc8fc\ub294 \ubcf4\ud5d8\uc0ac\uc640\uc758 \uacc4\uc57d \ubc0f \uc2e0\uace0 \uc808\ucc28\uc640 \uad00\ub828\ub41c \ub2e4\uc74c\uacfc \uac19\uc740 \ud575\uc2ec \uc0ac\ud56d\uc5d0 \uc9d1\uc911\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_va_dieu_chinh_Hop_dong_lao_dong_HDLD\"><\/span><b>\uace0\uc6a9 \uacc4\uc57d\uc11c\ub97c \uac80\ud1a0\ud558\uace0 \uc218\uc815\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \ucd5c\uc800\uc784\uae08\uc744 \uac31\uc2e0\ud558\uae30 \uc704\ud574 \ubaa8\ub4e0 \uace0\uc6a9 \uacc4\uc57d, \ub2e8\uccb4\uad50\uc12d \ud611\uc57d \ubc0f \ub0b4\ubd80 \uaddc\uc815\uc744 \uac80\ud1a0\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0c1\ud5a5 \uc870\uc815: \uae09\uc5ec\ub294 \ubc95\ub839 293\/2025\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub0ae\uc544\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uad8c\ub9ac \ubcf4\uc720: \uc591 \ub2f9\uc0ac\uc790\uac00 \uc0c8\ub85c\uc6b4 \ud569\uc758\uc5d0 \ub3c4\ub2ec\ud558\uc9c0 \uc54a\ub294 \ud55c, \uc219\ub828 \ub178\ub3d9\uc790\uc758 \uc784\uae08 \uc778\uc0c1, \ucd5c\uc18c 7%(\ub178\ub3d9 \uc2dc\uc7a5 \ucc38\uc5ec\uc728 3\ubc30 \uc774\uc0c1 \ubcf4\uc7a5), \ub610\ub294 \uc704\ud5d8 \uc791\uc5c5 \uc218\ub2f9 \uc9c0\uae09\uacfc \uac19\uc774 \ub178\ub3d9\uc790\uc5d0\uac8c \ub354 \uc720\ub9ac\ud55c \uc57d\uc18d\uc744 \uacc4\uc18d \uc774\ud589\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud2b9\ubcc4 \uc0ac\ub840: \uc0ac\uc5c5\uc7a5 \uc704\uce58 \ubcc0\uacbd\uc73c\ub85c \uc778\ud574 \uc0c8\ub85c\uc6b4 \ucd5c\uc800\uc784\uae08\uc774 \uae30\uc874 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub0ae\uc544\uc9c0\ub294 \uacbd\uc6b0(2025\ub144 12\uc6d4 31\uc77c \uae30\uc900), \ud574\ub2f9 \uc0ac\uc5c5\uccb4\ub294 \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc774 \uc2dc\ud589\ub420 \ub54c\uae4c\uc9c0 \uae30\uc874\uc5d0 \uace0\uc6a9\ud55c \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \uae30\uc874 \uc784\uae08\uc744 \uc720\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_nop_ho_so_dieu_chinh_muc_luong_dong_bao_hiem\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec \uc870\uc815\uc744 \uc2e0\uccad\ud558\ub294 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud68c\uc0ac\uc758 \uc2e0\uace0 \uc0c1\ud0dc\uc5d0 \ub530\ub77c \uc0ac\ud68c\ubcf4\ud5d8 \uae30\uad00\uc740 \ud574\ub2f9 \uc0ac\uc548\uc744 \ucc98\ub9ac\ud558\ub294 \ub2e4\uc591\ud55c \ubc29\ubc95\uc744 \uc0ac\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\ub3d9 \uc870\uc815: \uc0ac\uc5c5\uc8fc\uac00 \uace0\uc6a9 \uacc4\uc57d\uc11c\uc5d0 \uc815\ud655\ud55c \uae09\uc5ec\uc640 \uc218\ub2f9\uc744 \uc774\ubbf8 \uba85\uc2dc\ud55c \uacbd\uc6b0, \uc0ac\ud68c\ubcf4\ud5d8 \uae30\uad00\uc740 \uc0ac\uc5c5\uc8fc\uac00 \ubcc4\ub3c4\uc758 \uc11c\ub958\ub97c \uc81c\ucd9c\ud560 \ud544\uc694 \uc5c6\uc774 \ucd5c\ub300\/\ucd5c\uc18c \uae30\uc5ec\uae08 \uae09\uc5ec\ub97c \uc790\ub3d9\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc99d\ube59 \uc11c\ub958 \uc81c\ucd9c\uc774 \ud544\uc694\ud55c \uacbd\uc6b0: \uace0\uc6a9 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uc2e4\uc81c \uae09\uc5ec\uac00 \uc815\ud655\ud558\uac8c \uac31\uc2e0\ub418\uc9c0 \uc54a\uc558\uac70\ub098 \ubcc0\uacbd\ub41c \uacbd\uc6b0, \uae30\uc5c5\uc740 \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8 \ubc0f \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\ub97c \uc870\uc815\ud558\uae30 \uc704\ud55c \uc99d\ube59 \uc11c\ub958\ub97c \uc120\uc81c\uc801\uc73c\ub85c \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_va_che_tai_xu_ly_cham_tre\"><\/span><b>\ub9c8\uac10\uc77c \ubc0f \uc9c0\uc5f0\uc5d0 \ub300\ud55c \ubc8c\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub9cc\uc57d \uae30\uc5c5\uc774 2026\ub144 1\uc6d4 25\uc77c\uae4c\uc9c0 \uc870\uc815 \uc11c\ub958\ub97c \uc81c\ucd9c\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc0ac\ud68c\ubcf4\ud5d8\uccad\uc740 \ubc95\ub839 293\/2025\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \ucd5c\uc800 \uc218\uc900\uc73c\ub85c \uae30\uc5ec\uc728\uc744 \uc77c\uc2dc\uc801\uc73c\ub85c \uc870\uc815\ud560 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uadfc\ub85c\uc790\uc758 \uc2e4\uc81c \uc784\uae08\uc774 \ucd5c\uc800 \uc218\uc900\ubcf4\ub2e4 \ub192\uc744 \uacbd\uc6b0, \uadfc\ub85c\uc790\uc758 \uc7a5\uae30\uc801\uc778 \uad8c\ub9ac\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_nhan_qua_trinh_BHXH_va_giai_quyet_che_do\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8 \uc808\ucc28 \ud655\uc778 \ubc0f \uae09\uc5ec \uc9c0\uae09.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud638\ucc0c\ubbfc\uc2dc \uc0ac\ud68c\ubcf4\ud5d8\uad6d\uc740 \uc0ac\uc5c5\uc8fc\uac00 \ubc95\uc815 \ucd5c\uc800\uc784\uae08\uc5d0 \ub530\ub77c \ubcf4\ud5d8\ub8cc\ub97c \uc815\ud655\ud558\uac8c \ub0a9\ubd80\ud55c \uacbd\uc6b0\uc5d0\ub9cc \uadfc\ub85c\uae30\uac04 \ud655\uc815(\uae30\ub85d \ud655\uc815) \ubc0f \ubcd1\uac00, \ucd9c\uc0b0\ud734\uac00, \ud1f4\uc9c1\uc5f0\uae08 \ub4f1\uc758 \uc9c0\uae09\uc744 \ucc98\ub9ac\ud560 \uac83\uc774\ub77c\uace0 \ubc1d\ud614\uc2b5\ub2c8\ub2e4. \ucd5c\uc800\uc784\uae08 \uc870\uc815\uc758 \uc9c0\uc5f0\uc774\ub098 \uc624\ub958\ub294 \uadfc\ub85c\uc790\uc758 \uad8c\ub9ac\ub97c \uc9c1\uc811\uc801\uc73c\ub85c \uce68\ud574\ud558\ub294 \uacb0\uacfc\ub97c \ucd08\ub798\ud560 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uacf5\uc9c0 64\/TB-BHXH\ub294 \ubc95\ub839 293\ud638 \uc2dc\ud589\uc5d0 \uc788\uc5b4 \ubc95\uc758 \uc6b0\uc120\uc131\uc744 \ubcf4\uc7a5\ud558\uae30 \uc704\ud55c \uc0c1\uc138\ud55c \uc9c0\uce68 \ubb38\uc11c\uc785\ub2c8\ub2e4. \uae30\ud55c\uc744 \uc900\uc218\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc744 \ubfd0 \uc544\ub2c8\ub77c \uc9c1\uc6d0\ub4e4\uc5d0\uac8c\ub3c4 \uc548\uc2ec\uc744 \uc81c\uacf5\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><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>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc8fc\uc18c: \ud638\uce58\ubbfc\uc2dc \ud0c4\ud22c\uc548\uad6c 43\ubc88\uac00 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubaa8\ubc14\uc77c\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc774\uba54\uc77c: <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\uae30\ud0c0 \uc11c\ube44\uc2a4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac10\uc0ac: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uac74\uc124 \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc7ac\ubb34\uc81c\ud45c \uac10\uc0ac \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ubc0f \uc138\ubb34: <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\uae08 \ubcf4\uace0\uc11c<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc790\ubb38<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc138\ubb34 \ubcf4\uace0 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\uc801 \uce21\uba74: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ucde8\uc5c5 \ud5c8\uac00 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uc790 \ub4f1\ub85d \uc778\uc99d \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ud22c\uc790 \uc99d\uba85\uc11c\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub2e4\ub978: <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc774\uc804\uac00\uaca9 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\uc81c\ud734 \ud2b8\ub808\uc774\ub529 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ube44\uc988\ub2c8\uc2a4 \uc6b4\uc601 \ucee8\uc124\ud305 \uc11c\ube44\uc2a4<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\ub808 \ud638\uc559 \ud22c\uc60c<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 \ucc3d\ub9bd\uc790 \uacb8 CEO MAN \u2013 Master Accountant Network, \ubca0\ud2b8\ub0a8 CPA \uac10\uc0ac\uc6d0\uc73c\ub85c \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \uacbd\ub825\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><b>\uc6d0\ucc9c:<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/doanh-nghiep-tp-hcm-phai-dieu-chinh-muc-luong-dong-bhxh-cham-nhat-ngay-25-1-2026--vbpl140626.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 7\uc77c\uc790 \uacf5\uc9c0 \uc81c64\/TB-BHXH\ud638.<\/span><\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 07\/01\/2026, B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) TP. H\u1ed3 Ch\u00ed Minh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng b\u00e1o s\u1ed1 64\/TB-BHXH v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m (BHXH, BHYT, BHTN, BHTNL\u0110-BNN) \u00e1p d\u1ee5ng cho n\u0103m 2026. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i TP.HCM [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7192","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\/7192","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=7192"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7192\/revisions"}],"predecessor-version":[{"id":7194,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/7192\/revisions\/7194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/7193"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=7192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=7192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=7192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}