{"id":8712,"date":"2026-05-28T11:16:40","date_gmt":"2026-05-28T04:16:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8712"},"modified":"2026-05-28T11:16:40","modified_gmt":"2026-05-28T04:16:40","slug":"phi-cong-doan-thang-5-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/","title":{"rendered":"\uae30\uc5c5\ub4e4\uc774 \uc54c\uc544\ub450\uc5b4\uc57c \ud560 2026\ub144 5\uc6d4 \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \ub0a9\ubd80 \ubcc0\uacbd \uc0ac\ud56d.\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 2\ubd84\uae30\uc5d0 \uc811\uc5b4\ub4e4\uba74\uc11c \ud68c\uacc4 \uc5c5\uacc4\uc640 \uae30\uc5c5 \uad00\ub9ac\uc790\ub4e4\uc740 \ub178\uc870\uc758 \uc7ac\uc815\uc801 \uc758\ubb34\uc640 \uad00\ub828\ub41c \uac00\uc7a5 \ud070 \ubc95\uc801 \ubcc0\ud654 \uc911 \ud558\ub098\uc5d0 \uc9c1\uba74\ud558\uac8c \ub429\ub2c8\ub2e4. \uad6c\uccb4\uc801\uc73c\ub85c, 2026\ub144 5\uc6d4 16\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc774 \ubc95\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-105-2026-ND-CP-huong-dan-Luat-Cong-doan-ve-tai-chinh-cong-doan-700039.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 105\/2026\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uacf5\uc2dd\uc801\uc73c\ub85c \ubc1c\ud6a8\ub41c \uc774 \uc0c8\ub85c\uc6b4 \ubc95\ub839\uc740 \uc774\uc804 \ubc95\ub839 191\/2013\/ND-CP\uc758 \uc2dc\ub300\uc5d0 \ub4a4\ub5a8\uc5b4\uc9c4 \uc870\ud56d\ub4e4\uc744 \ub300\uccb4\ud558\uae30 \uc704\ud574 \uc77c\ub828\uc758 \ud68d\uae30\uc801\uc778 \uaddc\uc815\ub4e4\uc744 \ubcf4\uc644\ud558\uace0 \uad6c\uccb4\ud654\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc7ac\ubb34 \ubc0f \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c\ub294 \uc801\uaca9 \uae30\uc5ec\uc790, \ub0a9\ubd80 \uae30\ud55c, \uc5f0\uccb4\ub8cc, \uba74\uc81c, \uac10\uba74 \ubc0f \uc77c\uc2dc \uc911\ub2e8 \uc815\ucc45\uacfc \uad00\ub828\ub41c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uc774\ud574\ud558\ub294 \uac83\uc774 \ub9e4\uc6b0 \uc911\uc694\ud569\ub2c8\ub2e4. \uc774 \uae00\uc5d0\uc11c\ub294 \ubaa8\ub4e0 \uace0\uc6a9\uc8fc\uac00 \ud2b9\ubcc4\ud788 \uc8fc\uc758\ud574\uc57c \ud560 2026\ub144 5\uc6d4 \ub178\uc870 \ud68c\ube44 \ub0a9\ubd80 \uad00\ub828 \ud575\uc2ec \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc790\uc138\ud788 \ubd84\uc11d\ud558\uc5ec \uae30\uc5c5\uc758 \ud604\uae08 \ud750\ub984\uc744 \ucd5c\uc801\ud654\ud558\uace0 \ubc95\uaddc \uc900\uc218\ub97c \uadf9\ub300\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc744 \ub4dc\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4.<\/span><\/p>\n<figure id=\"attachment_8714\" aria-describedby=\"caption-attachment-8714\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8714\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8714\" class=\"wp-caption-text\">\uae30\uc5c5\ub4e4\uc774 \uc54c\uc544\ub450\uc5b4\uc57c \ud560 2026\ub144 5\uc6d4 \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \ub0a9\ubd80 \ubcc0\uacbd \uc0ac\ud56d.<\/figcaption><\/figure>\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\/phi-cong-doan-thang-5-2026\/#Thoi_han_dong_phi_cong_doan_thang_52026_co_gi_moi\" >2026\ub144 5\uc6d4 \ub178\uc870 \ud68c\ube44 \ub0a9\ubd80 \ub9c8\uac10\uc77c\uacfc \uad00\ub828\ud558\uc5ec \uc0c8\ub85c\uc6b4 \uc18c\uc2dd\uc774 \uc788\ub098\uc694?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Quy_dinh_cu_the_thoi_han_dong_theo_chu_ky_thang_va_quy\" >\uaddc\uc815\uc5d0\ub294 \uc6d4\ubcc4 \ubc0f \ubd84\uae30\ubcc4 \ub0a9\ubd80 \uae30\ud55c\uc774 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Co_che_dac_thu_cho_doanh_nghiep_nong_%E2%80%93_lam_%E2%80%93_ngu_%E2%80%93_diem_nghiep\" >\ub18d\uc5c5, \uc784\uc5c5, \uc5b4\uc5c5 \ubc0f \uc18c\uae08 \uc0dd\uc0b0 \uae30\uc5c5\uc744 \uc704\ud55c \ud2b9\ubcc4 \uba54\ucee4\ub2c8\uc998.<\/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\/phi-cong-doan-thang-5-2026\/#So_sanh_thuc_te_voi_Nghi_dinh_1912013ND-CP_truoc_day\" >\uc774\uc804 \ubc95\ub839 191\/2013\/ND-CP\uc640\uc758 \ube44\uad50.<\/a><\/li><\/ul><\/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\/ko\/phi-cong-doan-thang-5-2026\/#Phan_biet_cham_dong_va_khong_dong_kinh_phi_cong_doan\" >\ub178\ub3d9\uc870\ud569 \ud68c\ube44\uc758 \uc5f0\uccb4\uc640 \ubbf8\ub0a9\uc744 \uad6c\ubd84\ud558\ub294 \ubc29\ubc95.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#The_nao_la_hanh_vi_cham_dong_kinh_phi_cong_doan\" >\ub178\uc870 \ud68c\ube44 \uc5f0\uccb4\ub780 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud569\ub2c8\uae4c?<\/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\/phi-cong-doan-thang-5-2026\/#Truong_hop_duoc_xac_dinh_la_khong_dong_kinh_phi_cong_doan\" >\ub178\uc870 \ud68c\ube44\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ud655\uc778\ub41c \uc0ac\ub840\ub4e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Tam_quan_trong_cua_viec_chuan_hoa_dinh_nghia_phap_ly_moi\" >\uc0c8\ub85c\uc6b4 \ubc95\uc801 \uc815\uc758\ub97c \ud45c\uc900\ud654\ud558\ub294 \uac83\uc758 \uc911\uc694\uc131.<\/a><\/li><\/ul><\/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\/phi-cong-doan-thang-5-2026\/#Mien_phi_dong_kinh_phi_cong_doan_cho_doanh_nghiep_giai_the_pha_san\" >\ud574\uc0b0\ub418\uac70\ub098 \ud30c\uc0b0\ud55c \uae30\uc5c5\uc740 \ub178\uc870 \ud68c\ube44 \ub0a9\ubd80 \uc758\ubb34\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/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\/ko\/phi-cong-doan-thang-5-2026\/#Dieu_kien_duoc_xem_xet_mien_dong_khi_giai_the\" >\ud574\uc0b0 \uc2dc \uae30\ubd80\uae08 \uba74\uc81c \uc870\uac74.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Dieu_kien_duoc_xem_xet_mien_dong_khi_pha_san\" >\ud30c\uc0b0 \uc2dc \ubd84\ub2f4\uae08 \uba74\uc81c \uc870\uac74<\/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\/phi-cong-doan-thang-5-2026\/#Doanh_nghiep_kho_khan_duoc_giam_toi_da_20_kinh_phi\" >\uacbd\uc601\ub09c\uc5d0 \ucc98\ud55c \uae30\uc5c5\uc740 \ucd5c\ub300 20%\uc758 \uc9c0\uc6d0\uae08 \uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/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\/phi-cong-doan-thang-5-2026\/#Dieu_kien_giam_muc_dong_dua_tren_quy_mo_va_ty_le_cat_giam_lao_dong\" >\uac10\uba74\ub41c \uae30\uc5ec\uc728 \uc801\uc6a9 \uc790\uaca9\uc740 \uc778\ub825 \uac10\ucd95 \uaddc\ubaa8 \ubc0f \ube44\uc728\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/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\/phi-cong-doan-thang-5-2026\/#Thoi_gian_giam_muc_dong_toi_da_theo_quy_dinh_moi_Ke_toan_can_luu_y\" >\uc0c8 \uaddc\uc815\uc5d0 \ub530\ub978 \ucd5c\ub300 \uae30\uc5ec\uae08 \uac10\uba74 \uae30\uac04: \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Bo_sung_co_che_tam_dung_dong_kinh_phi_cong_doan_len_den_12_thang\" >\ub178\uc870 \ud68c\ube44 \ub0a9\ubd80\ub97c \ucd5c\ub300 12\uac1c\uc6d4\uae4c\uc9c0 \uc77c\uc2dc\uc801\uc73c\ub85c \uc720\uc608\ud560 \uc218 \uc788\ub294 \uc81c\ub3c4\ub97c \ucd94\uac00\ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Dieu_kien_cu_the_ve_so_luong_lao_dong_nghi_viec_hoac_thiet_hai_tai_san\" >\ud574\uace0 \uadfc\ub85c\uc790 \uc218 \ub610\ub294 \uc7ac\uc0b0 \ud53c\ud574\uc640 \uad00\ub828\ub41c \uad6c\uccb4\uc801\uc778 \uc870\uac74.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Phan_phoi_kinh_phi_cho_to_chuc_nguoi_lao_dong_tai_doanh_nghiep\" >\uae30\uc5c5 \ub0b4 \uc9c1\uc6d0 \ub2e8\uccb4\uc5d0 \ub300\ud55c \uc790\uae08 \ubc30\ubd84.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Nghia_vu_bao_cao_dinh_ky_cua_to_chuc_nguoi_lao_dong\" >\ub178\ub3d9\uc790 \ub2e8\uccb4\uc758 \uc815\uae30 \ubcf4\uace0 \uc758\ubb34<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Mo_rong_nguon_dong_doi_voi_don_vi_su_nghiep_cong_lap_tu_chu\" >\uc790\uc728\uc801\uc778 \uacf5\uacf5 \uc11c\ube44\uc2a4 \uae30\uad00\uc5d0 \ub300\ud55c \uc790\uae08 \uc870\ub2ec\uc6d0\uc744 \ud655\ub300\ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Nguon_dong_doi_voi_don_vi_tu_chu_mot_phan_chi_thuong_xuyen\" >\uacbd\uc0c1\ube44 \uc9c0\ucd9c\uc5d0 \uc788\uc5b4 \ubd80\ubd84\uc801\uc73c\ub85c \uc790\ub9bd \uac00\ub2a5\ud55c \ubd80\uc11c\uc758 \uc790\uae08 \uc870\ub2ec\uc6d0.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Nguon_dong_doi_voi_don_vi_tu_chu_toan_bo_chi_thuong_xuyen_va_dau_tu\" >\uc790\uae08 \uc870\ub2ec\uc740 \uc6b4\uc601\ube44\uc640 \ud22c\uc790\ube44 \ubaa8\ub450\uc5d0\uc11c \uc644\uc804\ud788 \uc790\ub9bd \uac00\ub2a5\ud55c \ubd80\uc11c\uc5d0 \ud544\uc218\uc801\uc778 \uc694\uac74\uc785\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#Ket_luan_va_khuyen_nghi_cho_ke_toan_khi_xu_ly_phi_cong_doan\" >\uacb0\ub860 \ubc0f \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub178\uc870 \ud68c\ube44\ub97c \ucc98\ub9ac\ud560 \ub54c \uace0\ub824\ud574\uc57c \ud560 \uc0ac\ud56d\uacfc \uad8c\uc7a5 \uc0ac\ud56d.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ko\/phi-cong-doan-thang-5-2026\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_dong_phi_cong_doan_thang_52026_co_gi_moi\"><\/span><b>2026\ub144 5\uc6d4 \ub178\uc870 \ud68c\ube44 \ub0a9\ubd80 \ub9c8\uac10\uc77c\uacfc \uad00\ub828\ud558\uc5ec \uc0c8\ub85c\uc6b4 \uc18c\uc2dd\uc774 \uc788\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8715\" aria-describedby=\"caption-attachment-8715\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8715\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi.jpg\" alt=\"Th\u1eddi h\u1ea1n \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 c\u00f3 g\u00ec m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8715\" class=\"wp-caption-text\">2026\ub144 5\uc6d4 \ub178\uc870 \ud68c\ube44 \ub0a9\ubd80 \ub9c8\uac10\uc77c\uacfc \uad00\ub828\ud558\uc5ec \uc0c8\ub85c\uc6b4 \uc18c\uc2dd\uc774 \uc788\ub098\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc6d4\ubcc4 \ud68c\uacc4 \uc815\uc0b0 \ud504\ub85c\uc138\uc2a4\uc5d0 \uac00\uc7a5 \uba3c\uc800 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\ub294 \ubcc0\ud654\ub294 \uc9c0\uae09 \uc758\ubb34 \uc774\ud589 \uae30\ud55c\uc785\ub2c8\ub2e4. \uc774 \uae30\ud55c\uc744 \uba85\ud655\ud788 \uc815\ud558\uba74 \uae30\uc5c5\uc740 \uc9c0\uae09 \uc9c0\uc5f0\uacfc \uad00\ub828\ub41c \ubd88\ud544\uc694\ud55c \ubc95\uc801 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_cu_the_thoi_han_dong_theo_chu_ky_thang_va_quy\"><\/span><b>\uaddc\uc815\uc5d0\ub294 \uc6d4\ubcc4 \ubc0f \ubd84\uae30\ubcc4 \ub0a9\ubd80 \uae30\ud55c\uc774 \uba85\uc2dc\ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 105\/2026\/ND-CP \uc81c4\uc870\uc758 \uc8fc\ubaa9\ud560 \ub9cc\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d \uc911 \ud558\ub098\ub294, \uc774\uc804\ucc98\ub7fc \uc77c\ubc18\uc801\uc778 \ub0b4\uc6a9\ub9cc \uc5b8\uae09\ud558\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, \ucc98\uc74c\uc73c\ub85c \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \ub0a9\ubd80 \uae30\ud55c\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \uba85\uc2dc\ud588\ub2e4\ub294 \uc810\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc6d4\ubcc4 \ub0a9\ubd80\uc758 \uacbd\uc6b0, \ub0a9\ubd80 \uae30\ud55c\uc740 \ub2e4\uc74c \ub2ec \ub9d0\uc77c\uc785\ub2c8\ub2e4. \ub530\ub77c\uc11c 2026\ub144 5\uc6d4 \ud68c\uc0ac \ub178\uc870 \ud68c\ube44 \ub0a9\ubd80 \uae30\ud55c\uc740 2026\ub144 6\uc6d4 30\uc77c\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\uac1c\uc6d4\ub9c8\ub2e4 \ub0a9\ubd80\ud558\ub294 \uacbd\uc6b0: \ub0a9\ubd80 \uae30\ud55c\uc740 \ud574\ub2f9 \ub0a9\ubd80 \uc8fc\uae30 \uc9c1\ud6c4 \ub2ec\uc758 \ub9c8\uc9c0\ub9c9 \ub0a0\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_dac_thu_cho_doanh_nghiep_nong_%E2%80%93_lam_%E2%80%93_ngu_%E2%80%93_diem_nghiep\"><\/span><b>\ub18d\uc5c5, \uc784\uc5c5, \uc5b4\uc5c5 \ubc0f \uc18c\uae08 \uc0dd\uc0b0 \uae30\uc5c5\uc744 \uc704\ud55c \ud2b9\ubcc4 \uba54\ucee4\ub2c8\uc998.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacc4\uc808\uc131\uc5d0 \uc758\uc874\ud558\ub294 \uc0b0\uc5c5\uc744 \ucd5c\ub300\ud55c \uc9c0\uc6d0\ud558\uae30 \uc704\ud574, \uc0c8\ub85c\uc6b4 \ubc95\ub839\uc740 \ub18d\uc5c5, \uc784\uc5c5, \uc5b4\uc5c5 \ubc0f \uc18c\uae08 \uc0dd\uc0b0 \ubd84\uc57c \uc0ac\uc5c5\uccb4\ub4e4\uc744 \uc9c0\uc6d0\ud558\ub294 \ucde8\uc9c0\ub97c \uc720\uc9c0\ud569\ub2c8\ub2e4. \uc0dd\uc0b0 \ubc0f \uc601\uc5c5 \uc8fc\uae30\uc5d0 \ub530\ub77c \uc784\uae08\uc744 \uc9c0\uae09\ud558\ub294 \uc774\ub7ec\ud55c \uc0ac\uc5c5\uccb4\ub4e4\uc740 \uc9c1\uc18d \uc0c1\uae09 \ub178\ub3d9\uc870\ud569\uc5d0 \uc0ac\uc804 \ub4f1\ub85d\ub9cc \ud558\uba74 \uc6d4\uae09 \ub610\ub294 \ubd84\uae30\ubcc4 \uc9c0\uae09 \ubc29\uc2dd \uc911 \ud558\ub098\ub97c \uc790\uc720\ub86d\uac8c \uc120\ud0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_thuc_te_voi_Nghi_dinh_1912013ND-CP_truoc_day\"><\/span><b>\uc774\uc804 \ubc95\ub839 191\/2013\/ND-CP\uc640\uc758 \ube44\uad50.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 191\/2013\/ND-CP\ub294 \uae30\uc5c5\uc774 \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc640 \ub3d9\uc2dc\uc5d0 \ub9e4\ub2ec \ud55c \ubc88\uc529 \ub178\ub3d9\uc870\ud569 \ud68c\ube44\ub97c \ub0a9\ubd80\ud574\uc57c \ud55c\ub2e4\uace0 \ubaa8\ud638\ud558\uac8c \uaddc\uc815\ud588\uc2b5\ub2c8\ub2e4. \uae30\uc874 \uaddc\uc815\uc740 \uc774 \uc758\ubb34 \uc774\ud589 \uae30\ud55c\uc744 \uba85\uc2dc\ud558\uc9c0 \uc54a\uc544, \uae30\uc5c5\ub4e4\uc774 \uc77c\uc2dc\uc801\uc778 \ud604\uae08 \ud750\ub984 \ubb38\uc81c\uc5d0 \uc9c1\uba74\ud558\uc5ec \ub0a9\ubd80\ub97c \uc5f0\uae30\ud558\ub824 \ud560 \ub54c \uc704\ubc18 \uc5ec\ubd80\ub97c \uc54c \uc218 \uc5c6\uc5b4 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ud63c\ub780\uc744 \uacaa\uc5c8\uc2b5\ub2c8\ub2e4. 2026\ub144 5\uc6d4 \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \uc0b0\uc815 \uae30\uc900\uc774 \ubc95\ub839 105\/2026\uc5d0 \ub530\ub77c \uc815\ud574\uc9d0\uc5d0 \ub530\ub77c, \uc774 \uae30\ud55c\uc740 \ub2e4\uc74c \ub2ec \ub9d0\uc77c\ub85c \uba85\ud655\ud558\uac8c \uc815\ud574\uc84c\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_cham_dong_va_khong_dong_kinh_phi_cong_doan\"><\/span><b>\ub178\ub3d9\uc870\ud569 \ud68c\ube44\uc758 \uc5f0\uccb4\uc640 \ubbf8\ub0a9\uc744 \uad6c\ubd84\ud558\ub294 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 105\/2026\/ND-CP \uc81c6\uc870\uc5d0\uc11c \uc5f0\uccb4 \ubc0f \ubbf8\ub0a9 \uac1c\ub150\uc744 \uba85\ud655\ud788 \ud55c \uac83\uc740 \uae30\uc5c5\uc5d0 \ub300\ud55c \ud589\uc815 \uc81c\uc7ac\uc758 \ud22c\uba85\uc131\uc744 \ub192\uc774\ub294 \ub370 \uc788\uc5b4 \uc911\uc694\ud55c \uc9c4\uc804\uc785\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ud754\ud788 \uc774\ub97c \ub2e8\uc21c\ud788 &#039;2026\ub144 5\uc6d4 \ub178\uc870 \ubd84\ub2f4\uae08&#039;\uc774\ub77c\uace0 \ubd80\ub974\uc9c0\ub9cc, \uc774\ub294 \ubcf8\uc9c8\uc801\uc73c\ub85c \uace0\uc6a9\uc8fc\uac00 2% \uae30\uae08\uc5d0 \ub0a9\ubd80\ud558\ub294 \uae08\uc561\uc774\ub77c\ub294 \uc810\uc744 \uc774\ud574\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_hanh_vi_cham_dong_kinh_phi_cong_doan\"><\/span><b>\ub178\uc870 \ud68c\ube44 \uc5f0\uccb4\ub780 \ubb34\uc5c7\uc744 \uc758\ubbf8\ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucd5c\uc2e0 \uc9c0\uce68\uc5d0 \ub530\ub974\uba74, \uc5f0\uccb4\ub780 \uae30\uc5c5\uc774 \uae30\ud55c(\uc989, \uc6d4\ubcc4 \ub0a9\ubd80\uc758 \uacbd\uc6b0 \ub2e4\uc74c \ub2ec \ub9d0\uc77c \uc774\ud6c4) \uc774\ud6c4\uc5d0\ub3c4 \uc870\ud569\ube44\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc558\uac70\ub098 \uc804\uc561\uc744 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0\ub97c \ub9d0\ud569\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 2026\ub144 5\uc6d4\ubd84 \uc870\ud569\ube44 \ubbf8\ub0a9\uc73c\ub85c \uc778\ud55c \ubc95\uc801 \ubd84\uc7c1 \ubc1c\uc0dd\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc774 \uae30\ud55c\uc744 \ubc18\ub4dc\uc2dc \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_xac_dinh_la_khong_dong_kinh_phi_cong_doan\"><\/span><b>\ub178\uc870 \ud68c\ube44\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc740 \uac83\uc73c\ub85c \ud655\uc778\ub41c \uc0ac\ub840\ub4e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \ubc95\ub839\uc740 \ub2e8\uc21c\ud55c \ub0a9\ubd80 \uc9c0\uc5f0\ubcf4\ub2e4 \ub354 \uc2ec\uac01\ud55c \uc0ac\uc548\uc73c\ub85c, \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \ubbf8\ub0a9\uc73c\ub85c \uac04\uc8fc\ub418\ub294 \uacbd\uc6b0\ub97c \uba85\ud655\ud788 \uc815\uc758\ud558\uace0 \uc788\uc73c\uba70, \uc5ec\uae30\uc5d0\ub294 \ub2e4\uc74c \uc0ac\ud56d\ub4e4\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ud68c\uc0ac\ub294 \ubc95\ub960\uc5d0 \ub530\ub77c \uc694\uad6c\ub418\ub294 \ub178\ub3d9\uc870\ud569 \ud68c\ube44\ub97c \uacf5\uc81c\ud558\uace0 \ub0a9\ubd80\ud558\ub294 \uac83\uc744 \uc644\uc804\ud788 \uac70\ubd80\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uba85\uc2dc\ub41c \ub0a9\ubd80 \uae30\ud55c\uc73c\ub85c\ubd80\ud130 60\uc77c \uc774\ub0b4\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud560 \uae08\uc561\uc744 \uc804\uc561 \ub0a9\ubd80\ud558\uc9c0 \uc54a\uac70\ub098 \uc77c\ubd80\ub9cc \ub0a9\ubd80\ud558\ub294 \uc0ac\uc5c5\uccb4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ud574\uc9c4 \ub0a9\ubd80 \uae30\ud55c\uc73c\ub85c\ubd80\ud130 60\uc77c \uc774\ub0b4\uc5d0 \ud544\uc694\ud55c \uc9c1\uc6d0 \uc218\uc5d0 \ub300\ud55c \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\uc9c0 \uc54a\uac70\ub098 \ubd88\ucda9\ubd84\ud558\uac8c \uc9c0\uae09\ud558\ub294 \uc0ac\uc5c5\uccb4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\uc608\ub97c \ub4e4\uc5b4:<\/b><span style=\"font-weight: 400;\"> 2026\ub144 5\uc6d4\ubd84 \uc870\ud569\ube44 \ub0a9\ubd80\uc758 \uacbd\uc6b0, \uc6d4\ubcc4 \ub0a9\ubd80 \uae30\ud55c\uc740 2026\ub144 6\uc6d4 30\uc77c\uc785\ub2c8\ub2e4. \uc0ac\uc5c5\uccb4\uac00 2026\ub144 8\uc6d4 29\uc77c\uae4c\uc9c0 \uc870\ud569\ube44\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uac70\ub098 \ubd80\uc871\ud55c \uae08\uc561\uc744 \ub0a9\ubd80\ud560 \uacbd\uc6b0, \uc870\ud569\ube44 \ubbf8\ub0a9\uc73c\ub85c \uac04\uc8fc\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_chuan_hoa_dinh_nghia_phap_ly_moi\"><\/span><b>\uc0c8\ub85c\uc6b4 \ubc95\uc801 \uc815\uc758\ub97c \ud45c\uc900\ud654\ud558\ub294 \uac83\uc758 \uc911\uc694\uc131.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uc804\uc758 \ubc95\ub839 191\/2013\/ND-CP\ub294 \ub178\ub3d9\uc870\ud569 \ud68c\ube44\uc758 \uc5f0\uccb4\uc640 \ubbf8\ub0a9\uc744 \uad6c\ubd84\ud558\ub294 \uad6c\uccb4\uc801\uc778 \uaddc\uc815\uc774 \uc804\ud600 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\uc81c 2026\ub144 5\uc6d4\ubd80\ud130\ub294 \ubbf8\ub0a9 \ub178\ub3d9\uc870\ud569 \ud68c\ube44\uc5d0 \ub300\ud55c \uc704\ud5d8 \uad00\ub9ac \uccb4\uacc4\uac00 \uba85\ud655\ud574\uc838 \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \ud604\uae08 \ud750\ub984\uc744 \ub354\uc6b1 \ud6a8\uc728\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0 60\uc77c \uc774\uc0c1 \uc5f0\uccb4\ub418\ub294 \ubbf8\uc218\uae08\uc744 \ubc29\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_phi_dong_kinh_phi_cong_doan_cho_doanh_nghiep_giai_the_pha_san\"><\/span><b>\ud574\uc0b0\ub418\uac70\ub098 \ud30c\uc0b0\ud55c \uae30\uc5c5\uc740 \ub178\uc870 \ud68c\ube44 \ub0a9\ubd80 \uc758\ubb34\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8716\" aria-describedby=\"caption-attachment-8716\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8716\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 mi\u1ec5n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8716\" class=\"wp-caption-text\">2026\ub144 5\uc6d4\uc5d0 \uc2dc\ud589\ub420 \uc0c8\ub85c\uc6b4 \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \uaddc\uc815\uc5d0 \ub530\ub77c \ud574\uc0b0\ub418\uac70\ub098 \ud30c\uc0b0\ud55c \uae30\uc5c5\uc740 \ub178\ub3d9\uc870\ud569 \ud68c\ube44\ub97c \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \ubc95\ub839\uc758 \uac00\uc7a5 \uc778\ub3c4\uc801\uc778 \uce21\uba74 \uc911 \ud558\ub098\ub294 \ub178\ub3d9\uc870\ud569 \ud68c\ube44\uc758 \uba74\uc81c, \uac10\uba74 \ubc0f \uc77c\uc2dc\uc801 \uc720\uc608\ub97c \uaddc\uc815\ud55c \uc81c4\uc7a5\uc758 \ucd94\uac00\uc785\ub2c8\ub2e4. \uc774\ub294 \uc6b4\uc601 \uc911\ub2e8 \uc704\uae30\uc5d0 \ucc98\ud55c \uacbd\uc81c \uc870\uc9c1\uc5d0 \uc911\uc694\ud55c \uc7ac\uc815\uc801 \ud0c8\ucd9c\uad6c\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_duoc_xem_xet_mien_dong_khi_giai_the\"><\/span><b>\ud574\uc0b0 \uc2dc \uae30\ubd80\uae08 \uba74\uc81c \uc870\uac74.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\uc0b0 \uc808\ucc28\ub97c \ubc1f\uace0 \uc788\ub294 \uae30\uc5c5, \ud611\ub3d9\uc870\ud569 \ubc0f \ud611\ub3d9\uc870\ud569 \uc5f0\ud569\ud68c\uc758 \uacbd\uc6b0, \uc2dc\ud589\ub839 105\ud638 \uc81c11\uc870\uc5d0 \ub530\ub77c \ubbf8\ub0a9\ub41c \ub178\ub3d9\uc870\ud569\ube44\uc5d0 \ub300\ud55c \uba74\uc81c \uc2ec\uc0ac\uac00 \uac00\ub2a5\ud569\ub2c8\ub2e4. \uc774 \uc81c\ub3c4\ub97c \uc801\uc6a9\ubc1b\uc73c\ub824\uba74, \ud558\uc704 \ub178\ub3d9\uc870\ud569 \ub610\ub294 \uc0c1\uc704 \ub178\ub3d9\uc870\ud569\uc774 \ud574\ub2f9 \uae30\uc5c5\uc758 \ucc44\ubb34 \uc870\uc815 \uacc4\ud68d\uc5d0 \ucc38\uc5ec\ud558\uc5ec \uadfc\ub85c\uc790\uc758 \uad8c\ub9ac\uac00 \ubcf4\uc7a5\ub418\uace0, 2026\ub144 5\uc6d4\uae4c\uc9c0 \ubbf8\ub0a9\ub41c \ub178\ub3d9\uc870\ud569\ube44(\uc788\ub294 \uacbd\uc6b0)\uac00 \ud574\uc0b0 \uc808\ucc28\uc5d0 \ub530\ub77c \uc804\uc561 \uc815\uc0b0\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_duoc_xem_xet_mien_dong_khi_pha_san\"><\/span><b>\ud30c\uc0b0 \uc2dc \ubd84\ub2f4\uae08 \uba74\uc81c \uc870\uac74<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \ud30c\uc0b0 \uc704\uae30\uc5d0 \ucc98\ud588\uc744 \uacbd\uc6b0, \ud30c\uc0b0\ubc95\uc5d0 \ub530\ub77c \ub178\ub3d9\uc870\ud569\uc774 \ud30c\uc0b0 \uc808\ucc28\ub97c \uc2e0\uccad\ud558\uba74 \ubbf8\ub0a9\ub41c \ub178\ub3d9\uc870\ud569\ube44 \uba74\uc81c \uac80\ud1a0\uac00 \uc2dc\uc791\ub429\ub2c8\ub2e4. \uc774\ub294 \uc138\ubb34 \ub2f9\uad6d\uacfc \ub178\ub3d9\uc870\ud569\uc774 \ud604\uae08 \ud750\ub984 \ud68c\ubcf5\uc774 \uc5b4\ub824\uc6b4 \uae30\uc5c5\uc758 \ubd80\ucc44 \uad6c\uc870\uc870\uc815 \ubc0f \ud0d5\uac10\uc744 \uc704\ud574 \ud611\ub825\ud560 \uc218 \uc788\ub294 \uc911\uc694\ud55c \ubc95\uc801 \uadfc\uac70\uac00 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_kho_khan_duoc_giam_toi_da_20_kinh_phi\"><\/span><b>\uacbd\uc601\ub09c\uc5d0 \ucc98\ud55c \uae30\uc5c5\uc740 \ucd5c\ub300 20%\uc758 \uc9c0\uc6d0\uae08 \uac10\uba74\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8717\" aria-describedby=\"caption-attachment-8717\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8717\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 v\u1ec1 gi\u1ea3m t\u1ed1i \u0111a 20% cho doanh nghi\u1ec7p kh\u00f3 kh\u0103n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8717\" class=\"wp-caption-text\">2026\ub144 5\uc6d4\uc5d0 \uc2dc\ud589\ub420 \ub178\uc870 \ud68c\ube44 \uad00\ub828 \uaddc\uc815\uc740 \uacbd\uc601\ub09c\uc744 \uacaa\ub294 \uae30\uc5c5\uc5d0 \ub300\ud574 \ucd5c\ub300 20%\uae4c\uc9c0 \uac10\uba74 \ud61c\ud0dd\uc744 \uc81c\uacf5\ud558\ub3c4\ub85d \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\uc5c5\uccb4\uac00 \uc601\uc5c5\uc744 \uc911\ub2e8\ud560 \uacbd\uc6b0 \uae30\uc5ec\uae08 \ub0a9\ubd80\ub97c \uba74\uc81c\ud558\ub294 \uc815\ucc45 \uc678\uc5d0\ub3c4, \uad6d\uac00\ub294 \uc601\uc5c5\uc744 \uacc4\uc18d\ud558\uace0 \uc788\uc9c0\ub9cc \ud2b9\ubcc4\ud55c \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud55c \uc0ac\uc5c5\uccb4\ub97c \uc704\ud574 \uae30\uc5ec\uae08 \ube44\uc728 \uc778\ud558\uc640 \uac19\uc740 \uc2e4\uc9c8\uc801\uc778 \uc9c0\uc6d0 \uc815\ucc45\uc744 \uc2dc\ud589\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_giam_muc_dong_dua_tren_quy_mo_va_ty_le_cat_giam_lao_dong\"><\/span><b>\uac10\uba74\ub41c \uae30\uc5ec\uc728 \uc801\uc6a9 \uc790\uaca9\uc740 \uc778\ub825 \uac10\ucd95 \uaddc\ubaa8 \ubc0f \ube44\uc728\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc784\uc2dc \uc720\uc608 \uae30\uac04 \uc885\ub8cc \ud6c4 \ubc95\ub839 20%\uc5d0 \ub530\ub77c \ucd5c\ub300 \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \ub0a9\ubd80\uc561 \uac10\uba74\uc744 \ubc1b\uc73c\ub824\uba74 \uae30\uc5c5\uc740 \uc0dd\uc0b0\ub7c9 \uac10\ucd95\uc73c\ub85c \uc778\ud55c \uc758\ubb34\uc801 \uc778\ub825 \uac10\ucd95 \ube44\uc728\uc744 \ud1b5\ud574 \uc608\uc678\uc801\uc778 \uc5b4\ub824\uc6c0\uc744 \uc785\uc99d\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5b4\ub824\uc6c0\uc758 \uc815\ub3c4\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uc218\uce58\ud654\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uc218\uac00 200\uba85 \ubbf8\ub9cc\uc778 \uc0ac\uc5c5\uc7a5\uc758 \uacbd\uc6b0: \uc804\uccb4 \uc9c1\uc6d0 \uc218\uc5d0\uc11c 30\uba85 \uc774\uc0c1\uc744 \uac10\ucd95\ud558\uac70\ub098, \uc804\uccb4 \uc9c1\uc6d0 \uc218\uc5d0\uc11c 30\uba85 \uc774\uc0c1\uc744 \uc81c\uc678\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uc218\uac00 200\uba85\uc5d0\uc11c 1,000\uba85 \uc0ac\uc774\uc778 \uc0ac\uc5c5\uc7a5\uc758 \uacbd\uc6b0, \ucd5c\uc18c 50\uba85\uc758 \uc9c1\uc6d0\uc744 \ud574\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uc218\uac00 1,000\uba85 \uc774\uc0c1\uc778 \uc0ac\uc5c5\uc7a5\uc758 \uacbd\uc6b0, \ucd5c\uc18c 100\uba85\uc758 \uc9c1\uc6d0\uc744 \ud574\uace0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_giam_muc_dong_toi_da_theo_quy_dinh_moi_Ke_toan_can_luu_y\"><\/span><b>\uc0c8 \uaddc\uc815\uc5d0 \ub530\ub978 \ucd5c\ub300 \uae30\uc5ec\uae08 \uac10\uba74 \uae30\uac04: \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774 \uc810\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uac10\uba74\ub41c \uae30\uc5ec\uc728\uc744 \uc801\uc6a9\ubc1b\uc744 \uc218 \uc788\ub294 \ucd5c\ub300 \uae30\uac04\uc740 \uc5f0\uc18d 6\uac1c\uc6d4\uc744 \ub118\uc9c0 \uc54a\uc544\uc57c \ud569\ub2c8\ub2e4. 2026\ub144 5\uc6d4 \ub178\ub3d9\uc870\ud569 \ud68c\ube44\ub97c \uacc4\uc0b0\ud560 \ub54c, \uae30\uc5c5\uc740 \uc790\uc0ac\uc758 \ub178\ub3d9\ub825 \ub370\uc774\ud130\ub97c \ud604\uc7ac \uc218\uce58\uc640 \ube44\uad50\ud558\uc5ec \uc790\uaca9 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uacbd\uc6b0 \uac10\uba74\ub41c \uae30\uc5ec\uc728 \uc801\uc6a9\uc744 \uc704\ud55c \uc81c\uc548\uc11c\ub97c \ubbf8\ub9ac \uc900\ube44\ud574\uc57c \ud569\ub2c8\ub2e4. \uc911\uc18c\uae30\uc5c5(SME)\uc758 \uacbd\uc6b0, \uc774\ub7ec\ud55c \ubcf5\uc7a1\ud55c \ub370\uc774\ud130 \uac80\uc99d \uc791\uc5c5\uc744 \uc218\ud589\ud560 \uad00\ub9ac \uc790\uc6d0\uc774\ub098 \uace0\uc704 \uc778\ub825\uc774 \ubd80\uc871\ud55c \uacbd\uc6b0, \ub2e4\uc74c\uacfc \uac19\uc740 \ud574\uacb0\ucc45\uc774 \uc788\uc2b5\ub2c8\ub2e4...<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-truong\/\"> \ucd5c\uace0 \ud68c\uacc4 \ucc45\uc784\uc790\ub97c \uace0\uc6a9\ud558\uc138\uc694<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uae30\ub85d\uc758 \uc815\ud655\uc131\uc744 \ubcf4\uc7a5\ud558\uace0 \uace0\uc6a9\uc8fc\uc758 \ubc95\uc801 \uad8c\ub9ac\ub97c \ubcf4\ud638\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc678\ubd80 \uc804\ubb38\uac00\ub97c \ud65c\uc6a9\ud558\ub294 \uac83\uc774 \ucd5c\uc801\uc758 \uc120\ud0dd\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_co_che_tam_dung_dong_kinh_phi_cong_doan_len_den_12_thang\"><\/span><b>\ub178\uc870 \ud68c\ube44 \ub0a9\ubd80\ub97c \ucd5c\ub300 12\uac1c\uc6d4\uae4c\uc9c0 \uc77c\uc2dc\uc801\uc73c\ub85c \uc720\uc608\ud560 \uc218 \uc788\ub294 \uc81c\ub3c4\ub97c \ucd94\uac00\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 105\/2026\/ND-CP \uc81c13\uc870\uc5d0 \ub530\ub974\uba74, \uace0\uc6a9\uc8fc\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uac1d\uad00\uc801\uc778 \uc0ac\uc720\ub85c \uc5b4\ub824\uc6c0\uc744 \uacaa\ub294 \uacbd\uc6b0 \ub178\ub3d9\uc870\ud569\ube44 \ub0a9\ubd80\ub97c \uc77c\uc2dc\uc801\uc73c\ub85c \uc911\ub2e8\ud558\ub294 \uac83\uc744 \uace0\ub824\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc870\uc9c1 \uad6c\uc870 \ubc0f \uc0dd\uc0b0 \uae30\uc220\uc758 \ubcc0\ud654.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc138\uacc4\uc801 \ub610\ub294 \uc9c0\uc5ed\uc801 \uacbd\uc81c \uc704\uae30\ub294 \uae30\uc5c5\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc5f0\uc7ac\ud574, \ud654\uc7ac, \uc804\uc5fc\ubcd1 \ub610\ub294 \ub300\uaddc\ubaa8 \ud749\uc791.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_cu_the_ve_so_luong_lao_dong_nghi_viec_hoac_thiet_hai_tai_san\"><\/span><b>\ud574\uace0 \uadfc\ub85c\uc790 \uc218 \ub610\ub294 \uc7ac\uc0b0 \ud53c\ud574\uc640 \uad00\ub828\ub41c \uad6c\uccb4\uc801\uc778 \uc870\uac74.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc815\ucc45\uc774 \uc545\uc6a9\ub418\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \ubc95\uc740 \ub450 \uac00\uc9c0 \ub9e4\uc6b0 \uba85\ud655\ud55c \uc591\uc801 \uc870\uac74\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\uc740 \ub2e4\uc74c \ub450 \uac00\uc9c0 \uae30\uc900 \uc911 \ud558\ub098\ub9cc \ucda9\uc871\ud558\uba74 \uae30\uc5ec\uae08 \ub0a9\ubd80\uc758 \uc77c\uc2dc\uc801 \uc720\uc608\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \uc6b4\uc601\uc740 30\uc77c \uc774\uc0c1 \uc911\ub2e8\ub418\uc5b4\uc57c \ud558\uba70, \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8 \uac00\uc785 \ub300\uc0c1\uc778 \uadfc\ub85c\uc790 \uc911 \ucd5c\uc18c 50%\ub294 \uc77c\uc2dc\uc801\uc73c\ub85c \uc5c5\ubb34\ub97c \uc911\ub2e8\ud558\uac70\ub098 \uc0ac\uc5c5 \uc6b4\uc601\uc744 \uc911\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uc5f0\uc7ac\ud574, \ud654\uc7ac, \uc804\uc5fc\ubcd1 \ub610\ub294 \ud749\uc791\uc73c\ub85c \uc778\ud574 \uae30\uc5c5 \uc790\uc0b0 \ucd1d\uc561\uc758 501,300\uc5b5 \uc6d0\uc744 \ucd08\uacfc\ud558\ub294 \uc2ec\uac01\ud55c \ud53c\ud574\ub97c \uc785\uc740 \uacbd\uc6b0.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5ec\uae08 \ub0a9\ubd80 \uc720\uc608 \uae30\uac04\uc740 \ucd5c\ub300 12\uac1c\uc6d4\uc785\ub2c8\ub2e4. \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ud68c\uc0ac\uc758 \uc601\uc5c5 \ud604\uae08 \ud750\ub984\uc744 \ucd5c\ub300\ud55c \ubcf4\ud638\ud558\uae30 \uc704\ud574 \uad00\ud560 \ub178\ub3d9\uc870\ud569\uc758 \uc2b9\uc778\uc744 \uc704\ud574 \uc81c\ucd9c\ud558\ub294 \uc190\ud574 \uc0ac\uc815 \uc11c\ub958\ub97c \uc815\ud655\ud558\uac8c \uc791\uc131\ud558\ub824\uba74 \uc774\ub7ec\ud55c \uc815\ub7c9\uc801 \uae30\uc900\uc744 \ucca0\uc800\ud788 \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_phoi_kinh_phi_cho_to_chuc_nguoi_lao_dong_tai_doanh_nghiep\"><\/span><b>\uae30\uc5c5 \ub0b4 \uc9c1\uc6d0 \ub2e8\uccb4\uc5d0 \ub300\ud55c \uc790\uae08 \ubc30\ubd84.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc5d0\uc11c \uc9d5\uc218\ud55c \ub178\ub3d9\uc870\ud569 \ud68c\ube44\ub294 \ub354 \uc774\uc0c1 \uc774\uc804\ucc98\ub7fc \ubca0\ud2b8\ub0a8 \ub178\ub3d9\ucd1d\uc5f0\ub9f9 \uc2dc\uc2a4\ud15c\uc73c\ub85c \uc804\uc561 \uc790\ub3d9 \uc774\uccb4\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub300\uc2e0, \uae30\uc5c5 \ub0b4 \ub178\ub3d9\uc790 \uc870\uc9c1\uc5d0 \ub178\ub3d9\uc870\ud569 \uae30\uae08\uc758 \uc77c\ubd80\uac00 \ubc30\ubd84\ub429\ub2c8\ub2e4. \ubc30\ubd84 \ube44\uc728\uc740 \ud574\ub2f9 \uc870\uc9c1 \uad6c\uc131\uc6d0 \uc911 \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc790\uc758 \ube44\uc728\uc744 \uae30\uc900\uc73c\ub85c \uacf5\uc815\ud558\uac8c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_cao_dinh_ky_cua_to_chuc_nguoi_lao_dong\"><\/span><b>\ub178\ub3d9\uc790 \ub2e8\uccb4\uc758 \uc815\uae30 \ubcf4\uace0 \uc758\ubb34<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \ub300\ud45c \uc870\uc9c1\uc740 \uc7ac\uc815\uc801 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uad8c\ub9ac\uc640 \ub354\ubd88\uc5b4, \ub0a9\ubd80\ud55c \uc870\ud569\ube44\uc758 \uc2e4\uc81c \uae08\uc561\uc744 \uc815\uae30\uc801\uc73c\ub85c \ud68c\uc0ac\uc5d0 \uc11c\uba74\uc73c\ub85c \ud1b5\ubcf4\ud574\uc57c \ud569\ub2c8\ub2e4. \ub9cc\uc57d \uc774 \uc870\uc9c1\uc774 \uc815\ub2f9\ud558\uace0 \ud569\ub2f9\ud55c \uc774\uc720 \uc5c6\uc774 \ud1b5\ubcf4 \uae30\ud55c\uc744 \uc9c0\ud0a4\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc704\ubc18 \uc0ac\ud56d\uc774 \uc2dc\uc815\ub420 \ub54c\uae4c\uc9c0 \uc870\ud569\ube44 \uc9c0\uae09\uc774 \uc911\ub2e8\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc5c4\uaca9\ud55c \uaddc\uc815\uc740 \uc870\ud569\ube44\uc758 \ud750\ub984\uc744 \ud22c\uba85\ud558\uac8c \uad00\ub9ac\ud558\uace0, \ud6a1\ub839\uc774\ub098 \uc624\uc6a9\uc744 \ubc29\uc9c0\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_nguon_dong_doi_voi_don_vi_su_nghiep_cong_lap_tu_chu\"><\/span><b>\uc790\uc728\uc801\uc778 \uacf5\uacf5 \uc11c\ube44\uc2a4 \uae30\uad00\uc5d0 \ub300\ud55c \uc790\uae08 \uc870\ub2ec\uc6d0\uc744 \ud655\ub300\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucd5c\uc885 \uac1c\ud601\uc740 \uacf5\uacf5 \ud589\uc815 \ubd80\ubb38\uc744 \ub300\uc0c1\uc73c\ub85c \ud558\uba70, \uc774\ub7ec\ud55c \ubd80\ubb38\uc758 \uc0ac\ud68c\ud654 \ubc0f \uc7ac\uc815 \uc790\uc728\uc131 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc7a5\uc560\ubb3c\uc744 \ucca0\uc800\ud788 \ud574\uacb0\ud558\ub294 \uac83\uc744 \ubaa9\ud45c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguon_dong_doi_voi_don_vi_tu_chu_mot_phan_chi_thuong_xuyen\"><\/span><b>\uacbd\uc0c1\ube44 \uc9c0\ucd9c\uc5d0 \uc788\uc5b4 \ubd80\ubd84\uc801\uc73c\ub85c \uc790\ub9bd \uac00\ub2a5\ud55c \ubd80\uc11c\uc758 \uc790\uae08 \uc870\ub2ec\uc6d0.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc6b4\uc601\ube44\uc758 \uc77c\ubd80\ub97c \uc790\uccb4\uc801\uc73c\ub85c \uc870\ub2ec\ud558\ub294 \uacf5\uacf5 \uc11c\ube44\uc2a4 \uae30\uad00\uc758 \uacbd\uc6b0, \ub178\ub3d9\uc870\ud569 \ud68c\ube44\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc7ac\uc6d0\uc5d0\uc11c \uc720\uc5f0\ud558\uac8c \ucda9\ub2f9\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc790\uae08\uc740 \uaddc\uc815\uc5d0 \ub530\ub77c \uad6d\uac00 \uc608\uc0b0\uc5d0\uc11c \uc9c0\uc6d0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uc0ac\uc5c5\ubd80\uc758 \uc6b4\uc601 \ud65c\ub3d9\uc73c\ub85c \ubc1c\uc0dd\ud55c \uc218\uc775.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc95\ub960\uc5d0 \uaddc\uc815\ub41c \uae30\ud0c0 \ud569\ubc95\uc801\uc778 \uc18c\ub4dd\uc6d0.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguon_dong_doi_voi_don_vi_tu_chu_toan_bo_chi_thuong_xuyen_va_dau_tu\"><\/span><b>\uc790\uae08 \uc870\ub2ec\uc740 \uc6b4\uc601\ube44\uc640 \ud22c\uc790\ube44 \ubaa8\ub450\uc5d0\uc11c \uc644\uc804\ud788 \uc790\ub9bd \uac00\ub2a5\ud55c \ubd80\uc11c\uc5d0 \ud544\uc218\uc801\uc778 \uc694\uac74\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacbd\uc0c1\ube44\uc640 \ud22c\uc790\ube44\ub97c \ubaa8\ub450 \uc790\uccb4\uc801\uc73c\ub85c \ucda9\ub2f9\ud560 \uc218 \uc788\ub294 \uacf5\uacf5 \uc11c\ube44\uc2a4 \uae30\uad00 \ub610\ub294 \uacbd\uc0c1\ube44\ub9cc \uc790\uccb4\uc801\uc73c\ub85c \ucda9\ub2f9\ud560 \uc218 \uc788\ub294 \uae30\uad00\uc758 \uacbd\uc6b0, \uc758\ubb34\uc801\uc778 \ub178\ub3d9\uc870\ud569\ube44\ub294 \ud574\ub2f9 \uae30\uad00\uc758 \uc6b4\uc601 \ud65c\ub3d9 \ubc0f \uae30\ud0c0 \ud569\ubc95\uc801\uc778 \uc218\uc785\uc6d0\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uc790\uccb4 \uc218\uc775\uc73c\ub85c \uc804\uc561 \ucda9\ub2f9\ud574\uc57c \ud569\ub2c8\ub2e4. \uc5b4\ub5a0\ud55c \uacbd\uc6b0\uc5d0\ub3c4 \ud574\ub2f9 \uae30\uad00\uc740 \ub178\ub3d9\uc870\ud569\ube44 \uc0b0\uc815 \uc2dc \ub2e4\ub978 \ud2b9\uc815 \uc5c5\ubb34\ub97c \uc704\ud574 \uad6d\uac00 \uc608\uc0b0\uc5d0\uc11c \uc9c1\uc811 \ubc30\uc815\ub41c \uc790\uae08\uc744 \uc0ac\uc6a9\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubcf5\uc7a1\ud55c \ud589\uc815 \uc808\ucc28\ub97c \uc9c1\uc811 \ucc98\ub9ac\ud560 \uc2dc\uac04\uc774 \ubd80\uc871\ud558\ub2e4\uba74 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc5c5\uccb4\uc5d0 \uc704\uc784\ud558\ub294 \uac83\uc774 \uc88b\uc740 \uc120\ud0dd\uc785\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tphcm\/\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ud3c9\ud310 \uad00\ub9ac\ub294 \ud504\ub85c\uc138\uc2a4\ub97c \uac04\uc18c\ud654\ud558\uace0 \ubc95\uc801 \uc704\ud5d8\uc744 \ucd5c\uc18c\ud654\ud558\uba70 \uc0ac\uc5c5\uc8fc\uac00 \uc0dd\uc0b0 \ubc0f \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \uac00\uc7a5 \ud6a8\uacfc\uc801\uc73c\ub85c \uc9d1\uc911\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\ub294 \ucd5c\uc801\uc758 \ud574\uacb0\ucc45\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi_cho_ke_toan_khi_xu_ly_phi_cong_doan\"><\/span><b>\uacb0\ub860 \ubc0f \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub178\uc870 \ud68c\ube44\ub97c \ucc98\ub9ac\ud560 \ub54c \uace0\ub824\ud574\uc57c \ud560 \uc0ac\ud56d\uacfc \uad8c\uc7a5 \uc0ac\ud56d.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\uc801 \ubd84\uc7c1\uc744 \ud53c\ud558\uac70\ub098 \ube44\uc6a9 \ud6a8\uc728\uc801\uc778 \ud61c\ud0dd\uc744 \ub193\uce58\uc9c0 \uc54a\uc73c\ub824\uba74 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub178\uc870 \ud68c\ube44 \ub0a9\ubd80 \uae30\uac04\uacfc \uad00\ub828\ud558\uc5ec \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \uc989\uc2dc \ucde8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0 \uba85\ub2e8\uc744 \uac80\ud1a0\ud558\uc5ec 2026\ub144 5\uc6d4 \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8 \uac00\uc785 \uc778\uc6d0\uc218\ub97c \uc815\ud655\ud558\uac8c \ube44\uad50\ud558\uace0, \uc774\ub97c \ubc14\ud0d5\uc73c\ub85c \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \ub0a9\ubd80\ub97c \uc704\ud55c \uae09\uc5ec \uae30\uae08(2%)\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\uc5ec 2026\ub144 5\uc6d4 \ub178\ub3d9\uc870\ud569 \ud68c\ube44 \ub0a9\ubd80\uac00 \uc6d0\ud65c\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc9c0\uae09 \ud604\uae08 \ud750\ub984 \ud655\uc778: 2026\ub144 5\uc6d4\ubd84 \uc870\ud569\ube44 \uc9c0\uae09 \uba85\ub839\uc774 (\uc6d4\ubcc4 \uc9c0\uae09 \uc2dc) 2026\ub144 6\uc6d4 30\uc77c\uae4c\uc9c0 \uc2e4\ud589 \ubc0f \uc644\ub8cc\ub418\ub3c4\ub85d \ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\uc81c\uc801\uc73c\ub85c \uc6b0\ub300 \uc870\uce58\ub97c \uc2e0\uccad\ud558\uc2ed\uc2dc\uc624: \uc790\uc5f0\uc7ac\ud574, \uc804\uc5fc\ubcd1 \ub610\ub294 \ub300\uaddc\ubaa8 \uc778\ub825 \uac10\ucd95\uc73c\ub85c \uc778\ud574 \uc0ac\uc5c5 \uc6b4\uc601\uc5d0 \uc2ec\uac01\ud55c \uc5b4\ub824\uc6c0\uc744 \uacaa\uace0 \uc788\ub2e4\uba74, \ud574\ub2f9 \uc9c0\uc5ed\uc744 \uc9c1\uc811 \uad00\ud560\ud558\ub294 \ub178\ub3d9\uc870\ud569\uc5d0 \ud544\uc694\ud55c \uc11c\ub958\ub97c \uc2e0\uc18d\ud558\uac8c \uc900\ube44\ud558\uc5ec \ud68c\ube44 \uac10\uba74 \ub610\ub294 \uba74\uc81c\ub97c \uc2e0\uccad\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\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\"><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: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791\uc790: 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;\">30\ub144 \uc774\uc0c1\uc758 \ud68c\uacc4, \uac10\uc0ac \ubc0f \uc7ac\ubb34 \ucee8\uc124\ud305 \uacbd\ub825\uc744 \ubcf4\uc720\ud55c \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA)\uc785\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang qu\u00fd II n\u0103m 2026, c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd l\u1edbn nh\u1ea5t li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n. C\u1ee5 th\u1ec3, k\u1ec3 t\u1eeb ng\u00e0y 16\/5\/2026, Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, b\u1ed5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8712","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\/8712","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=8712"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8712\/revisions"}],"predecessor-version":[{"id":8718,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8712\/revisions\/8718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8714"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}