{"id":8734,"date":"2026-05-28T16:30:56","date_gmt":"2026-05-28T09:30:56","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8734"},"modified":"2026-05-28T16:30:56","modified_gmt":"2026-05-28T09:30:56","slug":"thay-doi-ve-muc-dong-bhxh-va-bhyt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/","title":{"rendered":"2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd \uc0ac\ud56d\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\uc785\ub2c8\ub2e4."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \ubca0\ud2b8\ub0a8\uc758 \uc0ac\ud68c\ubcf4\uc7a5 \uc81c\ub3c4\ub294 \uc77c\ub828\uc758 \ubc95\ub960 \ubc0f \uc9c0\uce68 \uc2dc\ud589\ub839\uc758 \ub3d9\uc2dc \uc801\uc6a9\uacfc \ud568\uaed8 \uc0c8\ub85c\uc6b4 \uc6b4\uc601 \ub2e8\uacc4\uc5d0 \uacf5\uc2dd\uc801\uc73c\ub85c \uc9c4\uc785\ud569\ub2c8\ub2e4. \ud638\uce58\ubbfc\uc2dc\uc758 \ud68c\uacc4 \ubd80\uc11c\uc640 \uc0ac\uc5c5\uc8fc\ub4e4\uc740 \ubc95\uaddc \uc900\uc218, \uc9c1\uc6d0 \ubcf5\ub9ac\ud6c4\uc0dd\uc758 \uc815\ud655\ud55c \uc2dc\ud589, \uadf8\ub9ac\uace0 \uc0ac\uc5c5\uc7a5 \ube44\uc6a9 \uacc4\ud68d\uc758 \ucd5c\uc801\ud654\ub97c \uc704\ud574 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd \uc0ac\ud56d\uc744 \ubc18\ub4dc\uc2dc \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uae00\uc5d0\uc11c\ub294 \ud638\uce58\ubbfc\uc2dc \uc0ac\ud68c\ubcf4\ud5d8\uad6d\uc758 \ucd5c\uc2e0 \uc9c0\uce68\uc744 \ubc14\ud0d5\uc73c\ub85c \uc774\ub7ec\ud55c \uc911\uc694\ud55c \uc5c5\ub370\uc774\ud2b8 \uc0ac\ud56d\uc5d0 \ub300\ud55c \uac00\uc7a5 \ud3ec\uad04\uc801\uc774\uace0 \uc0c1\uc138\ud558\uba70 \uc815\ud655\ud55c \uac1c\uc694\ub97c \uc81c\uacf5\ud569\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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Co_so_phap_ly_quyet_dinh_su_thay_doi_ve_muc_dong_BHXH_va_BHYT_tu_ngay_0172026\" >2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd \uacb0\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Huong_dan_chi_tiet_thay_doi_ve_muc_dong_BHXH_va_BHYT_doi_voi_nhom_Hoc_sinh_Sinh_vien\" >\ud559\uc0dd \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ubcc0\uacbd\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\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-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_tuong_va_nguyen_tac_chuyen_doi_the_tham_gia\" >\uba64\ubc84\uc2ed \uce74\ub4dc \uc804\ud658 \uc790\uaca9 \ubc0f \uc6d0\uce59<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Cong_thuc_va_bang_tra_cuu_muc_dong_BHYT_cho_HSSV\" >\ud559\uc0dd \uac74\uac15 \ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc744 \uc704\ud55c \uc218\uc2dd \ubc0f \uc870\ud68c\ud45c.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_voi_Hoc_sinh_duoc_ho_tro_100_muc_dong_tai_TPHCM\" >100% \ud504\ub85c\uadf8\ub7a8\uc758 \uc9c0\uc6d0\uc744 \ubc1b\ub294 \ud559\uc0dd\ub4e4\uc740 \ud638\uce58\ubbfc\uc2dc\uc5d0\uc11c \uc218\uc5c5\ub8cc\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_voi_Sinh_vien_duoc_ho_tro_50\" >50% \uc9c0\uc6d0\uae08\uc744 \ubc1b\ub294 \ud559\uc0dd\ub4e4\uc744 \uc704\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Nhung_thay_doi_ve_muc_dong_BHXH_va_BHYT_tu_nguyen_va_BHYT_ho_gia_dinh\" >\uc790\ubc1c\uc801 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8, \uadf8\ub9ac\uace0 \uac00\uc871\uac74\uac15\ubcf4\ud5d8\uc758 \uae30\uc5ec\uc728 \ubcc0\uacbd.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Bang_gia_BHYT_ho_gia_dinh_theo_thang_diem_giam_tru_luy_thoai\" >\ub204\uc9c4\uc801 \uacf5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \uae30\ubc18\ud55c \uac00\uc871 \uac74\uac15 \ubcf4\ud5d8\ub8cc\ud45c.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Quy_dinh_dong_BHXH_tu_nguyen_nam_2026\" >2026\ub144 \uc790\ubc1c\uc801 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc5d0 \uad00\ud55c \uaddc\uc815<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Tac_dong_tu_nhung_thay_doi_ve_muc_dong_BHXH_va_BHYT_bat_buoc_doi_voi_khoi_doanh_nghiep\" >\uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ubcc0\uacbd\uc774 \uae30\uc5c5 \ubd80\ubb38\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5.<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Khung_tran_va_san_lam_can_cu_dong_bao_hiem_bat_buoc\" >\ucc9c\uc7a5 \ubc0f \ubc14\ub2e5 \uace8\uc870\ub294 \uc758\ubb34 \ubcf4\ud5d8 \uc801\uc6a9\uc758 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_voi_bao_hiem_xa_hoi_bao_hiem_y_te_bao_hiem_tai_nan_lao_dong_%E2%80%93_benh_nghe_nghiep\" >\uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c8\ubcd1\ubcf4\ud5d8\uc5d0 \uad00\ud558\uc5ec \ub9d0\uc500\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Doi_voi_bao_hiem_that_nghiep\" >\uc2e4\uc5c5 \ubcf4\ud5d8\uc5d0 \uad00\ud558\uc5ec<\/a><\/li><\/ul><\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Bang_luong_toi_thieu_vung_tai_TPHCM_ap_dung_cho_nam_2026\" >2026\ub144\ub3c4 \ud638\uce58\ubbfc\uc2dc \ucd5c\uc800\uc784\uae08\ud45c.<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Co_che_khong_hoi_to_va_tu_dong_cap_nhat_khi_ap_dung_thay_doi_ve_muc_dong_BHXH_va_BHYT\" >\uc774 \uba54\ucee4\ub2c8\uc998\uc740 \uc18c\uae09 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc73c\uba70 \uc0ac\ud68c \ubcf4\ud5d8 \ubc0f \uac74\uac15 \ubcf4\ud5d8 \uae30\uc5ec\uc728 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uc801\uc6a9\ub420 \ub54c \uc790\ub3d9\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Nguyen_tac_khong_dieu_chinh_chenh_lech\" >\ucc28\uc774\ub97c \uace0\ub824\ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc6d0\uce59.<\/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\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Co_che_tu_dong_dieu_chinh_cua_co_quan_BHXH_doi_voi_doanh_nghiep\" >\uae30\uc5c5\uc744 \uc704\ud55c \uc0ac\ud68c\ubcf4\ud5d8\uccad\uc758 \uc790\ub3d9 \uc870\uc815 \uba54\ucee4\ub2c8\uc998.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#Ket_luan_va_khuyen_nghi\" >\uacb0\ub860 \ubc0f \uad8c\uace0\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-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thay-doi-ve-muc-dong-bhxh-va-bhyt\/#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=\"Co_so_phap_ly_quyet_dinh_su_thay_doi_ve_muc_dong_BHXH_va_BHYT_tu_ngay_0172026\"><\/span><b>2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd \uacb0\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8738\" aria-describedby=\"caption-attachment-8738\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8738\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT.jpg\" alt=\"C\u01a1 s\u1edf ph\u00e1p l\u00fd quy\u1ebft \u0111\u1ecbnh s\u1ef1 thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Co-so-phap-ly-quyet-dinh-su-thay-doi-ve-muc-dong-BHXH-va-BHYT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8738\" class=\"wp-caption-text\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd \uacb0\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc720\ud6a8\ud55c \ud68c\uacc4 \ubb38\uc11c \uc2dc\uc2a4\ud15c\uacfc \uae09\uc5ec \uc2a4\ud504\ub808\ub4dc\uc2dc\ud2b8\ub97c \uad6c\ucd95\ud558\ub824\uba74 \uc804\ubb38\uac00\ub4e4\uc740 \uc0ac\uc6a9\ub418\ub294 \ub370\uc774\ud130\uc758 \ubc95\uc801 \uadfc\uac70\ub97c \ucca0\uc800\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4. 2026\ub144 \uc911\ubc18\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ubcc0\uacbd \uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uadfc\uac70\uc5d0 \ub530\ub77c \ud655\uace0\ud788 \uc815\ud574\uc838 \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;\">\uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c41\/2024\/QH15\ud638 \uc81c144\uc870 \uc81c13\ud56d.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uac15\ubcf4\ud5d8\ubc95 \uc81c51\/2024\/QH15\ud638\uc758 \uc77c\ubd80 \uc870\ud56d\uc744 \uac1c\uc815 \ubc0f \ubcf4\uc644\ud558\ub294 \ubc95\ub960 \uc81c3\uc870 \uc81c5\ud56d b\ud638.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uace0\uc6a9\ubc95 \uc81c74\/2025\/QH15\ud638.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2015\ub144 \uc0b0\uc5c5\uc548\uc804\ubcf4\uac74\ubc95.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 6\uc6d4 25\uc77c\uc790 \uc2dc\ud589\ub839 \uc81c158\/2025\/ND-CP\ud638\ub294 \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uad00\ud55c \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc758 \uc5ec\ub7ec \uc870\ud56d \uc2dc\ud589\uc5d0 \ub300\ud55c \uc138\ubd80 \uaddc\uc815 \ubc0f \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 6\uc6d4 25\uc77c\uc790 \uc2dc\ud589\ub839 \uc81c159\/2025\/ND-CP\ud638\ub294 \uc790\ubc1c\uc801 \uc0ac\ud68c\ubcf4\ud5d8\uacfc \uad00\ub828\ub41c \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc758 \uc5ec\ub7ec \uc870\ud56d \uc2dc\ud589\uc5d0 \ub300\ud55c \uc138\ubd80 \uaddc\uc815 \ubc0f \uc9c0\uce68\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 6\uc6d4 25\uc77c\uc790 \uc2dc\ud589\ub839 \uc81c188\/2025\/ND-CP\ud638\ub294 \uac74\uac15\ubcf4\ud5d8\ubc95\uc758 \uc5ec\ub7ec \uc870\ud56d\uc5d0 \ub300\ud55c \uc138\ubd80 \uaddc\uc815\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2025\ub144 11\uc6d4 10\uc77c\uc790 \ubc95\ub839 \uc81c293\/2025\/ND-CP\ud638\ub294 \uadfc\ub85c\uacc4\uc57d\uc5d0 \ub530\ub77c \uadfc\ubb34\ud558\ub294 \uadfc\ub85c\uc790\uc758 \ucd5c\uc800\uc784\uae08\uc744 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2026\ub144 5\uc6d4 15\uc77c\uc790 \ubc95\ub839 \uc81c161\/2026\/ND-CP\ud638\ub294 \uacf5\ubb34\uc6d0, \uacf5\uacf5\uae30\uad00 \uc9c1\uc6d0 \ubc0f \uad70\uc778\uc758 \uae30\ubcf8 \uae09\uc5ec \ubc0f \ubcf4\ub108\uc2a4 \uc9c0\uae09 \uccb4\uacc4\ub97c \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\ud654\uc5d0 \uc120\uc81c\uc801\uc73c\ub85c \ub300\uc751\ud558\uae30 \uc704\ud574\uc11c\ub294 \uc774\ub7ec\ud55c \uaddc\uc81c \uccb4\uacc4\uc758 \ubc95\uc801 \uadfc\uac70\ub97c \ucca0\uc800\ud788 \uc774\ud574\ud558\ub294 \uac83\uc774 \uc911\uc694\ud558\uba70, \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\uc740 \uad00\ub828 \ubd80\ucc98 \uac04 \uac80\uc0ac\ud300\uc5d0 \ub370\uc774\ud130\ub97c \uc790\uc2e0 \uc788\uac8c \uc124\uba85\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_chi_tiet_thay_doi_ve_muc_dong_BHXH_va_BHYT_doi_voi_nhom_Hoc_sinh_Sinh_vien\"><\/span><b>\ud559\uc0dd \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ubcc0\uacbd\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8737\" aria-describedby=\"caption-attachment-8737\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8737\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT \u0111\u1ed1i v\u1edbi nh\u00f3m H\u1ecdc sinh, Sinh vi\u00ean\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Huong-dan-chi-tiet-thay-doi-ve-muc-dong-BHXH-va-BHYT-doi-voi-nhom-Hoc-sinh-Sinh-vien-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8737\" class=\"wp-caption-text\">\ud559\uc0dd \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ubcc0\uacbd\uc5d0 \ub300\ud55c \uc790\uc138\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc\uc758 \uad50\uc721\uae30\uad00\uc5d0\uc11c \uac74\uac15\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud55c \ud559\uc0dd \uc218\ub294 \ub9e4\uc6b0 \ub9ce\uc740 \ube44\uc911\uc744 \ucc28\uc9c0\ud569\ub2c8\ub2e4. \uc0c8\ub85c\uc6b4 \uae30\uc900 \uc694\uc728\uc758 \uc801\uc6a9\uc740 \ud559\uad50\uc758 \uc2e4\uc81c \ubcf4\ud5d8\ub8cc \uc218\uc900\uacfc \uad00\ub9ac \ubc29\uc2dd\uc5d0 \uadfc\ubcf8\uc801\uc778 \ubcc0\ud654\ub97c \uac00\uc838\uc62c \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_tuong_va_nguyen_tac_chuyen_doi_the_tham_gia\"><\/span><b>\uba64\ubc84\uc2ed \uce74\ub4dc \uc804\ud658 \uc790\uaca9 \ubc0f \uc6d0\uce59<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc\uc758 \uad6d\ub9bd \uad50\uc721 \uc2dc\uc2a4\ud15c\uc5d0 \uc18d\ud55c \uad50\uc721 \uae30\uad00\uc5d0 \uc7ac\ud559 \uc911\uc778 \ubaa8\ub4e0 \ud559\uc0dd\uc740 \uc758\ubb34\uc801\uc73c\ub85c \ucc38\uc5ec\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e8, \uad70\uc778, \uacbd\ucc30\uad00 \uac00\uc871 \ub610\ub294 \uc800\uc18c\ub4dd\uce35 \uac00\uc815 \uad6c\uc131\uc6d0 \ub4f1 \ub2e4\ub978 \ubc94\uc8fc\ub85c \uc774\ubbf8 \uac74\uac15 \ubcf4\ud5d8 \uce74\ub4dc\ub97c \ubc1c\uae09\ubc1b\uc740 \ud559\uc0dd\uc774\ub098 \ubca0\ud2b8\ub0a8 \uc815\ubd80 \uc608\uc0b0\uc5d0\uc11c \uc7a5\ud559\uae08\uc744 \ubc1b\uc9c0 \uc54a\ub294 \uc678\uad6d\uc778 \ud559\uc0dd\uc740 \uc81c\uc678\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uad50\uc721 \ud68c\uacc4 \ubd80\uc11c \ub2f4\ub2f9\uc790\ub2d8\uaed8: <\/b><span style=\"font-weight: 400;\">\uc774\uc804\uc5d0 \uac00\uc871 \uc758\ub8cc\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud588\ub358 \ud559\uc0dd\ub4e4\uc740 \ubc95\uc5d0 \ub530\ub77c \ud559\uad50\uc5d0\uc11c \uae30\ubcf8 \uc758\ub8cc\ube44 \uc9c0\uc6d0\uc744 \ubc1b\uc744 \uc218 \uc788\ub3c4\ub85d \ud604\uc7ac \uc7ac\ud559 \uc911\uc778 \uad50\uc721\uae30\uad00\uc758 \ud559\uc0dd \uc758\ub8cc\ubcf4\ud5d8\uc73c\ub85c \uc758\ubb34\uc801\uc73c\ub85c \uc804\ud658\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_thuc_va_bang_tra_cuu_muc_dong_BHYT_cho_HSSV\"><\/span><b>\ud559\uc0dd \uac74\uac15 \ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc744 \uc704\ud55c \uc218\uc2dd \ubc0f \uc870\ud68c\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud559\uc0dd \uac74\uac15 \ubcf4\ud5d8\ub8cc\ub294 \ub2e4\uc74c \uacf5\uc2dd\uc5d0 \ub530\ub77c \uade0\uc77c\ud558\uac8c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uac74\uac15\ubcf4\ud5d8\ub8cc \ubd80\ub2f4\uae08\uc561 = \uae30\uc900 \uc694\uc728 x 4.5% x \uac00\uc785 \uac1c\uc6d4 \uc218<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uae30\uc900 \uae08\ub9ac\uc778 \uc6d4 2,530,000 VND\ub97c \uc801\uc6a9\ud588\uc744 \ub54c, \ud55c \ub2ec \ucd1d \uc6d0\uae08 \uc0c1\ud658\uc561\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6d0\ub798 \uc6d4 \uc694\uae08 = 2,530,000 x 4.5% = 113,850 VND\/\uc6d4<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uae30\ubcf8 \uc6d0\ub9ac\ub97c \uc774\ud574\ud558\uba74 \ud559\uad50\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\uc640 \uac74\uac15\ubcf4\ud5d8\ub8cc\uc758 \ubcc0\uacbd \uc0ac\ud56d\uc744 \ud559\ubd80\ubaa8\uc640 \ud559\uc0dd\ub4e4\uc5d0\uac8c \ud22c\uba85\ud558\uac8c \uc804\ub2ec\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_Hoc_sinh_duoc_ho_tro_100_muc_dong_tai_TPHCM\"><\/span><b>100% \ud504\ub85c\uadf8\ub7a8\uc758 \uc9c0\uc6d0\uc744 \ubc1b\ub294 \ud559\uc0dd\ub4e4\uc740 \ud638\uce58\ubbfc\uc2dc\uc5d0\uc11c \uc218\uc5c5\ub8cc\uac00 \uba74\uc81c\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \ud559\uc0dd\ub4e4\uc740 \uac74\uac15\ubcf4\ud5d8\ubc95\uc5d0 \ub530\ub978 \uad6d\uac00 \uc608\uc0b0\uc5d0\uc11c 50%, \ud638\uce58\ubbfc\uc2dc \uacb0\uc758\uc548 \uc81c56\/2025\/NQ-H\u0110ND\ud638\uc5d0 \ub530\ub978 \ud638\uce58\ubbfc\uc2dc \uc608\uc0b0\uc5d0\uc11c 50%\uc758 \uc774\uc911 \uc9c0\uc6d0\uae08\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc2e4\uc9c8\uc801\uc73c\ub85c \ud559\uc0dd\ub4e4\uc740 \ubaa8\ub4e0 \ud559\ube44\ub97c \uba74\uc81c\ubc1b\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ud559\uc0dd \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ubcc0\ub3d9\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\ub2eb\ub294 \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc \uc608\uc0b0 \uc9c0\uc6d0\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc9c0\ubc29 \uc608\uc0b0 \uc9c0\uc6d0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucd1d \uac74\uac15 \ubcf4\ud5d8\ub8cc \ubd80\ub2f4\uc561<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ud559\uc0dd\ub4e4\uc740 \uc2e4\uc81c\ub85c \ub3c8\uc744 \ub0c5\ub2c8\ub2e4.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3\uac1c\uc6d4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">170,775 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">170,775 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">341,550 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6\uac1c\uc6d4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">341,550 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">341,550 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">683,100 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12\uac1c\uc6d4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">683,100 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">683,100 VND<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.366.200<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_Sinh_vien_duoc_ho_tro_50\"><\/span><b>50% \uc9c0\uc6d0\uae08\uc744 \ubc1b\ub294 \ud559\uc0dd\ub4e4\uc744 \uc704\ud55c \uc548\ub0b4\uc785\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud559\uc0dd\ub4e4\uc740 \uac74\uac15\ubcf4\ud5d8\ubc95\uc5d0 \ub530\ub77c \uad6d\uac00 \uc608\uc0b0\uc5d0\uc11c 50% \ubcf4\uc870\uae08\ub9cc \ubc1b\uc73c\uba70, \ub098\uba38\uc9c0 50%\ub294 \ud559\uc0dd \ubcf8\uc778\uc774 \uad50\uc721\uae30\uad00\uc744 \ud1b5\ud574 \ubd80\ub2f4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\ud559\uc0dd \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ubcc0\ub3d9\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 22.3232%;\"><b>\ub2eb\ub294 \ubc29\ubc95<\/b><\/td>\n<td style=\"text-align: center; width: 31.0101%;\"><b>\uc8fc \uc608\uc0b0 \uc9c0\uc6d0<\/b><\/td>\n<td style=\"text-align: center; width: 25.8586%;\"><b>\ud559\uc0dd\ub4e4\uc740 \uc2e4\uc2b5 \uad50\uc721 \ube44\uc6a9\uc744 \uc9c0\ubd88\ud569\ub2c8\ub2e4.<\/b><\/td>\n<td style=\"text-align: center; width: 19.697%;\"><b>\uc885\ud569 \uac74\uac15 \ubcf4\ud5d8 \ubcf4\uc7a5<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 22.3232%;\"><span style=\"font-weight: 400;\">3\uac1c\uc6d4<\/span><\/td>\n<td style=\"text-align: center; width: 31.0101%;\"><span style=\"font-weight: 400;\">170,775 VND<\/span><\/td>\n<td style=\"text-align: center; width: 25.8586%;\"><span style=\"font-weight: 400;\">170,775 VND<\/span><\/td>\n<td style=\"text-align: center; width: 19.697%;\"><span style=\"font-weight: 400;\">341,550 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 22.3232%;\"><span style=\"font-weight: 400;\">6\uac1c\uc6d4<\/span><\/td>\n<td style=\"text-align: center; width: 31.0101%;\"><span style=\"font-weight: 400;\">341,550 VND<\/span><\/td>\n<td style=\"text-align: center; width: 25.8586%;\"><span style=\"font-weight: 400;\">341,550 VND<\/span><\/td>\n<td style=\"text-align: center; width: 19.697%;\"><span style=\"font-weight: 400;\">683,100 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center; width: 22.3232%;\"><span style=\"font-weight: 400;\">12\uac1c\uc6d4<\/span><\/td>\n<td style=\"text-align: center; width: 31.0101%;\"><span style=\"font-weight: 400;\">683,100 VND<\/span><\/td>\n<td style=\"text-align: center; width: 25.8586%;\"><span style=\"font-weight: 400;\">683,100 VND<\/span><\/td>\n<td style=\"text-align: center; width: 19.697%;\"><span style=\"font-weight: 400;\">1,366,200 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_thay_doi_ve_muc_dong_BHXH_va_BHYT_tu_nguyen_va_BHYT_ho_gia_dinh\"><\/span><b>\uc790\ubc1c\uc801 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8, \uadf8\ub9ac\uace0 \uac00\uc871\uac74\uac15\ubcf4\ud5d8\uc758 \uae30\uc5ec\uc728 \ubcc0\uacbd.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8736\" aria-describedby=\"caption-attachment-8736\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8736\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c \u0111\u00f3ng BHXH v\u00e0 BHYT t\u1ef1 nguy\u1ec7n v\u00e0 BHYT h\u1ed9 gia \u0111\u00ecnh\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-muc-dong-BHXH-va-BHYT-tu-nguyen-va-BHYT-ho-gia-dinh-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8736\" class=\"wp-caption-text\">\uc790\ubc1c\uc801 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8, \uadf8\ub9ac\uace0 \uac00\uc871\uac74\uac15\ubcf4\ud5d8\uc758 \uae30\uc5ec\uc728 \ubcc0\uacbd.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \ud638\uce58\ubbfc\uc2dc\uc758 \uc790\uc601\uc5c5\uc790\uc640 \uac00\uad6c\ub97c \uc704\ud55c \uc0ac\ud68c\ubcf4\uc7a5 \uc81c\ub3c4\uc5d0\ub294 \uc6d4 253\ub9cc VND\uc758 \uae30\uc900 \uc218\uc900\uc744 \ubc14\ud0d5\uc73c\ub85c \ud55c \uc0c8\ub85c\uc6b4 \ube44\uc6a9 \uc0b0\uc815 \uae30\uc900\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_gia_BHYT_ho_gia_dinh_theo_thang_diem_giam_tru_luy_thoai\"><\/span><b>\ub204\uc9c4\uc801 \uacf5\uc81c \uc2dc\uc2a4\ud15c\uc5d0 \uae30\ubc18\ud55c \uac00\uc871 \uac74\uac15 \ubcf4\ud5d8\ub8cc\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub3d9\uc77c \uac00\uad6c \uad6c\uc131\uc6d0\uc758 \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc728\uc744 \ub0ae\ucd94\ub294 \uc815\ucc45\uc740 \uacc4\uc18d \uc720\uc9c0\ub418\uc5b4 \ub300\uac00\uc871\uc758 \uc7ac\uc815\uc801 \ubd80\ub2f4\uc744 \uc644\ud654\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub429\ub2c8\ub2e4. \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc728 \ubcc0\ub3d9\uc774 \uac00\uc871 \uaddc\ubaa8\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc744 \ub354 \uc798 \uc774\ud574\ud558\uae30 \uc704\ud574 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub2e4\uc74c\uc758 \uad6c\uccb4\uc801\uc778 \uaddc\uc815\uc744 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ud68c\uc6d0\ube44 = \ucd94\ucc9c \uc218\uc218\ub8cc x 4.5% x \ud61c\ud0dd \ube44\uc728 x \ucc38\uc5ec \uac1c\uc6d4 \uc218<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uac00\uc871 \uac74\uac15 \ubcf4\ud5d8\ub8cc \uc870\ud68c\ud45c \uc0c1\uc138 \uc815\ubcf4 (\ub2e8\uc704: VND):<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000; height: 336px;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><b>\ud68c\uc6d0 \uc21c\uc11c<\/b><\/td>\n<td style=\"height: 56px;\"><b>3\uac1c\uc6d4 \ubd84\ud560 \ub0a9\ubd80<\/b><\/td>\n<td style=\"height: 56px;\"><b>6\uac1c\uc6d4 \ubd84\ud560 \ub0a9\ubd80<\/b><\/td>\n<td style=\"height: 56px;\"><b>12\uac1c\uc6d4 \ud560\ubd80<\/b><\/td>\n<td style=\"height: 56px;\"><b>\uc2e4\uc81c \uc6d4\ubcc4 \uae30\uc5ec\uae08<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1\ubc88 \uc0ac\ub78c (100%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">341.550<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">683.100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">1.366.200<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">113.850<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \uc0ac\ub78c (70%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">239.085<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">478.170<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">956.340<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">79.695<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">3\uc778\uce6d (60%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">204.930<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">409.860<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">819.720<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">68.310<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">\ub124 \ubc88\uc9f8 \uc0ac\ub78c (50%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">170.775<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">341.550<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">683.100<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">56.925<\/span><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">5\ubc88\uc9f8 \uc0ac\ub78c\ubd80\ud130 (40%)<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">136.620<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">273.240<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">546.480<\/span><\/td>\n<td style=\"text-align: center; height: 56px;\"><span style=\"font-weight: 400;\">45.540<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_dong_BHXH_tu_nguyen_nam_2026\"><\/span><b>2026\ub144 \uc790\ubc1c\uc801 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc5d0 \uad00\ud55c \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc790\ubc1c\uc801 \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\ub294 \uac1c\uc778\uc740 \ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc73c\ub85c \uc790\uc2e0\uc758 \uc6d4 \uc18c\ub4dd \uc218\uc900\uc744 \uc9c1\uc811 \uc120\ud0dd\ud560 \uc218 \uc788\uc9c0\ub9cc, \ub2e4\uc74c\uacfc \uac19\uc740 \ubc95\uc815 \ucd5c\uc800 \ubc0f \ucd5c\uace0 \uc18c\ub4dd \ud55c\ub3c4\ub97c \uc900\uc218\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;\">\ucd5c\uc800 (\ucd5c\uc800 \uc218\uc900): \ub18d\ucd0c \uc9c0\uc5ed \ube48\uace4\uc120 \uae30\uc900\uc778 \uc6d4 1,500,000 VND\uc640 \ub3d9\uc77c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\ub300 \uae08\uc561: \uae30\uc900 \uae08\uc561\uc758 20\ubc30, \uc989 \uc6d4 50,600,000 VND\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0c8\ub85c\uc6b4 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd\uc5d0 \ub9de\ucdb0 \uad6d\ubbfc \ucc38\uc5ec\ub97c \uc7a5\ub824\ud558\uae30 \uc704\ud574, \uad6d\uac00\ub294 \ub18d\ucd0c \ube48\uace4\uc120\uc744 \uae30\uc900\uc73c\ub85c \uc0b0\uc815\ud55c \uc6d4 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\uc5d0 \ub300\ud574 \ub9e4\uc6d4 1 TP3T\uc758 \uc9c0\uc6d0\uae08\uc744 \uc9c0\uae09\ud569\ub2c8\ub2e4(\ucd5c\ub300 \uc9c0\uc6d0 \uae30\uac04\uc740 10\ub144). \uace0\uc815\ub41c \uc790\ubc1c\uc801 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\uc728 221 TP3T\ub97c \uc801\uc6a9\ud558\uba74, \ub18d\ucd0c \ube48\uace4\uc120 \uae30\uc900\uc758 \ud45c\uc900 \ub0a9\ubd80\uc561\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub18d\ucd0c \ud45c\uc900 \uc0dd\ud65c\ube44 \uc9c0\uc6d0\uae08 = 1,500,000 x 22% = 330,000 VND\/\uc6d4<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc608\uc0b0 \uc9c0\uc6d0 \uae08\uc561\uc740 \ub2e4\uc74c \uacf5\uc2dd\uc744 \uc0ac\uc6a9\ud558\uc5ec \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc6d4\uac04 \uc9c0\uc6d0\uae08\uc561 = 330,000 x \uc9c0\uc6d0 \ube44\uc728<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uac01 \ubc94\uc8fc\ubcc4 \uc9c0\uc6d0 \uc218\uc900\uc5d0 \ub300\ud55c \uc0c1\uc138 \ud45c (\ub2e8\uc704: VND\/\uc6d4):<\/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>\ud0c0\uac9f \uadf8\ub8f9\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc9c0\uc9c0\uc728<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc8fc \uc608\uc0b0 \uc9c0\uc6d0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc0ac\ub78c\ub4e4\uc740 \uc2e4\uc81c\ub85c \ub3c8\uc744 \ub0c5\ub2c8\ub2e4<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc800\uc18c\ub4dd \uac00\uad6c; \uc12c \uc9c0\uc5ed \uc790\uce58\ub2e8\uccb4 \ubc0f \ud2b9\ubcc4 \uacbd\uc81c \uad6c\uc5ed\uc5d0 \uac70\uc8fc\ud558\ub294 \uc0ac\ub78c\ub4e4.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">80%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">264.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">66.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ube48\uace4\uc5d0 \uac00\uae4c\uc6b4 \uac00\uad6c<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">65%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">214.500<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">115.500<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\uc18c\uc218 \ubbfc\uc871<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">99.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">231.000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\ub2e4\ub978 \ucc38\uac00\uc790\ub4e4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">66.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">264.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<blockquote><p><b>\uc911\uc694 \ucc38\uace0 \uc0ac\ud56d:<\/b><span style=\"font-weight: 400;\"> \ucc38\uac00\uc790\uac00 \uc5ec\ub7ec \ub2e8\uacc4\uc758 \uc9c0\uc6d0\uc744 \ubc1b\uc744 \uc790\uaca9\uc774 \uc788\ub294 \uacbd\uc6b0, \uc0ac\ud68c\ubcf4\ud5d8 \uae30\uad00\uc740 \ud574\ub2f9 \uac1c\uc778\uc5d0\uac8c \uc81c\uacf5\ub420 \uc218 \uc788\ub294 \uac00\uc7a5 \ub192\uc740 \ub2e8\uacc4\uc758 \uc9c0\uc6d0\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tac_dong_tu_nhung_thay_doi_ve_muc_dong_BHXH_va_BHYT_bat_buoc_doi_voi_khoi_doanh_nghiep\"><\/span><b>\uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ubcc0\uacbd\uc774 \uae30\uc5c5 \ubd80\ubb38\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc774 \ud2b9\ud788 \uc8fc\uc758\ub97c \uae30\uc6b8\uc774\ub294 \ud575\uc2ec \uc804\ubb38 \ubd84\uc57c\uc785\ub2c8\ub2e4. \uae30\uc900 \uae09\uc5ec\ub97c \uc6d4 2,530,000 VND\ub85c \uc870\uc815\ud558\uba74 \uac01 \uae09\uc5ec \uc9c0\uae09 \uae30\uac04\uc758 \uc758\ubb34 \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ud55c\ub3c4\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khung_tran_va_san_lam_can_cu_dong_bao_hiem_bat_buoc\"><\/span><b>\ucc9c\uc7a5 \ubc0f \ubc14\ub2e5 \uace8\uc870\ub294 \uc758\ubb34 \ubcf4\ud5d8 \uc801\uc6a9\uc758 \uae30\ucd08\uac00 \ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uae09\uc5ec \ub2f4\ub2f9\uc790\uac00 \uc219\uc9c0\ud574\uc57c \ud560 2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ubcc0\uacbd \uad00\ub828 \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub300\ud55c \uc138\ubd80 \uc815\ubcf4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_bao_hiem_xa_hoi_bao_hiem_y_te_bao_hiem_tai_nan_lao_dong_%E2%80%93_benh_nghe_nghiep\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c8\ubcd1\ubcf4\ud5d8\uc5d0 \uad00\ud558\uc5ec \ub9d0\uc500\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uc800 \uae30\ubcf8\uae09: \uae30\uc900 \uae09\uc5ec\uc640 \ub3d9\uc77c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uace0 \uae30\ubcf8\uae09\uc740 \uae30\uc900 \uc784\uae08\uc758 20\ubc30\uc778 \uc6d4 50,600,000 VND\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doi_voi_bao_hiem_that_nghiep\"><\/span><b>\uc2e4\uc5c5 \ubcf4\ud5d8\uc5d0 \uad00\ud558\uc5ec<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uc800 \uae30\ubcf8\uae09: \uae30\uc900 \uae09\uc5ec\uc640 \ub3d9\uc77c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucd5c\uace0 \uae30\ubcf8\uae09\uc740 \uae30\uc5ec\uae08 \ub0a9\ubd80 \uc2dc\uc810\uc758 \uc9c0\uc5ed \ucd5c\uc800\uc784\uae08\uc758 20\ubc30\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \uc544\uc9c1 \uc804\ub2f4 \uc778\uc0ac \ubd80\uc11c\ub97c \uc124\ub9bd\ud558\uc9c0 \uc54a\uc740 \uc911\uc18c\uae30\uc5c5(SME)\uc758 \uacbd\uc6b0, \ud574\uacb0\ucc45\uc744 \uace0\ub824\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-ke-toan-dich-vu\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uace0\uc6a9\ud558\uae30<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub294 \uc2e0\ub8b0\ub3c4\ub97c \uc720\uc9c0\ud558\ub294 \uac83 \uc678\uc5d0\ub3c4, \uc870\uc9c1\uc774 \uc6b4\uc601 \ube44\uc6a9\uc744 \ucd5c\uc801\ud654\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ubcf5\uc7a1\ud55c \ubc95\ub960 \ubb38\uc11c\ub97c \ucd94\uc801\ud574\uc57c \ud558\ub294 \ubd80\ub2f4\uc744 \ub35c\uc5b4\uc8fc\ub294 \uc804\ub7b5\uc801 \uc120\ud0dd\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bang_luong_toi_thieu_vung_tai_TPHCM_ap_dung_cho_nam_2026\"><\/span><b>2026\ub144\ub3c4 \ud638\uce58\ubbfc\uc2dc \ucd5c\uc800\uc784\uae08\ud45c.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud638\uce58\ubbfc\uc2dc\uc758 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub4e4\uc740 \uc9c1\uc6d0\ub4e4\uc758 \uc0b0\uc7ac\ubcf4\ud5d8\ub8cc \ucd5c\ub300 \uc218\uc900\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\uae30 \uc704\ud574 \uc0ac\uc5c5 \uc6b4\uc601 \uc9c0\uc5ed\uc5d0 \ub530\ub978 \uc9c0\uc5ed\ubcc4 \ucd5c\uc800\uc784\uae08\ud45c\ub97c \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-293-2025-ND-CP-quy-dinh-muc-luong-toi-thieu-lao-dong-lam-viec-theo-hop-dong-lao-dong-665866.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 \uc81c293\/2025\/ND-CP\ud638<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Lao-dong-Tien-luong\/Cong-van-9335-SNV-LDTLBHXH-2025-thuc-hien-Nghi-dinh-293-2025-ND-CP-Ho-Chi-Minh-682980.aspx\" target=\"_blank\" rel=\"noopener\">\uacf5\uc2dd \ubb38\uc11c \ubc88\ud638 9335\/SNV-L\u0110TLBHXH<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2025\ub144 11\uc6d4 18\uc77c, \uc2dc \ub0b4\ubb34\ubd80 \ubc1c\ud45c:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">2026\ub144\ub3c4 \ud638\uce58\ubbfc\uc2dc \uc9c0\uc5ed\ubcc4 \ucd5c\uc800\uc784\uae08\ud45c.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\uc801\uc6a9 \ubd84\uc57c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucd5c\uc800 \uc6d4\uae09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\ucd5c\uc800 \uc2dc\uae09<\/b><\/td>\n<td style=\"text-align: center;\"><b>\uc2e4\uc5c5 \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\uc900\uc774 \ub418\ub294 \ucd5c\uace0 \uc18c\ub4dd.<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc81c1\uc9c0\uc5ed (\ud22c\ub4dd\uc2dc, \uafb8\ucc0c, \ud639\ubaac, \ube48\ucc2c, \ub098\ubca0\ud604 \ubc0f \uad6c)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.310.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.500<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">106.200.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc81c2\uc9c0\uc5ed(\uce78\uc9c0\uc624 \uc9c0\uad6c)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.730.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">22.700<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">94.600.000<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\uc81c3\uc9c0\uc5ed (\ud638\uce58\ubbfc\uc2dc\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc73c\uba70, \uc77c\ubc18 \uc694\uae08\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4.)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.140.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">20.000<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">82.820.000<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ub4f1\ub85d\ub41c \uc0ac\uc5c5\uc7a5 \uc704\uce58\uc640 \uc9c1\uc6d0\uc758 \uc2e4\uc81c \uadfc\ubb34\uc9c0\ub97c \uc2e0\uc911\ud558\uac8c \ube44\uad50\ud558\uc5ec \uc62c\ubc14\ub978 \uc2e4\uc5c5 \ubcf4\ud5d8\ub8cc \uc0c1\ud55c\uc561\uc744 \uc801\uc6a9\ud574\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub807\uc9c0 \uc54a\uc73c\uba74 \ub098\uc911\uc5d0 \ub370\uc774\ud130 \uc870\uc815\uc774\ub098 \ubcf5\uc7a1\ud55c \uc9d5\uc218 \uc808\ucc28\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\ub294 \uc624\ub958\uac00 \ubc1c\uc0dd\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_khong_hoi_to_va_tu_dong_cap_nhat_khi_ap_dung_thay_doi_ve_muc_dong_BHXH_va_BHYT\"><\/span><b>\uc774 \uba54\ucee4\ub2c8\uc998\uc740 \uc18c\uae09 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc73c\uba70 \uc0ac\ud68c \ubcf4\ud5d8 \ubc0f \uac74\uac15 \ubcf4\ud5d8 \uae30\uc5ec\uc728 \ubcc0\uacbd \uc0ac\ud56d\uc774 \uc801\uc6a9\ub420 \ub54c \uc790\ub3d9\uc73c\ub85c \uc5c5\ub370\uc774\ud2b8\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud638\ucc0c\ubbfc\uc2dc \uc0ac\ud68c\ubcf4\ud5d8\uad6d\uc740 \uace0\uc6a9\uc8fc\uc640 \uc2dc\ubbfc \ubaa8\ub450\uc5d0\uac8c \ubd88\ud544\uc694\ud55c \ud589\uc815 \uc808\ucc28\ub97c \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud55c \ub9e4\uc6b0 \uc2e4\uc6a9\uc801\uc778 \uc9c0\uce68\uc744 \ubc1c\ud45c\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_khong_dieu_chinh_chenh_lech\"><\/span><b>\ucc28\uc774\ub97c \uace0\ub824\ud558\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc790\ubc1c\uc801 \uac74\uac15 \ubcf4\ud5d8 \ub610\ub294 \uc0ac\ud68c \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud558\uc5ec 3\uac1c\uc6d4, 6\uac1c\uc6d4 \ub610\ub294 12\uac1c\uc6d4 \ub2e8\uc704\ub85c \uc120\ub0a9\ud558\uac70\ub098, \uba87 \ub144 \uce58 \ubcf4\ud5d8\ub8cc\ub97c \uc77c\uc2dc\ubd88\ub85c \uc120\ub0a9\ud55c \uacbd\uc6b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uac74\uac15\ubcf4\ud5d8\uc99d\uc11c \uc720\ud6a8\uae30\uac04 \ub3d9\uc548 \uc218\ud61c \ub300\uc0c1 \ubcc0\uacbd, \ub18d\ucd0c \ube48\uace4\uc120 \ubcc0\uacbd, \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd \ub610\ub294 \uc0c8\ub85c\uc6b4 \uae30\uc900\uc728 \uc801\uc6a9 \ub4f1\uc758 \ubcc0\ub3d9\uc774 \uc788\uc744 \uacbd\uc6b0, \uae30\uc874\uc5d0 \ub0a9\ubd80\ud55c \uae08\uc561\uacfc\uc758 \ucc28\uc561\uc5d0 \ub300\ud574\uc11c\ub294 \uc870\uc815\uc774 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc120\ubd88\ub85c \ub0a9\ubd80\ud55c \uae08\uc561\uc5d0 \ub300\ud574 \uc794\uc5ec \uae30\uac04 \uc870\uc815\uc73c\ub85c \ubc1c\uc0dd\ud558\ub294 \ucc28\uc561\uc740 \ud658\ubd88\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728\uc758 \uc8fc\uae30\uc801\uc778 \ubcc0\ub3d9 \uc2dc \ubc1c\uc0dd\ud558\ub294 \uc7ac\uc815\uc801 \ubd80\ub2f4\uacfc \uc808\ucc28\uc801 \uc5b4\ub824\uc6c0\uc744 \uc904\uc774\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \uc778\ub3c4\uc801\uc778 \uaddc\uc815\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_tu_dong_dieu_chinh_cua_co_quan_BHXH_doi_voi_doanh_nghiep\"><\/span><b>\uae30\uc5c5\uc744 \uc704\ud55c \uc0ac\ud68c\ubcf4\ud5d8\uccad\uc758 \uc790\ub3d9 \uc870\uc815 \uba54\ucee4\ub2c8\uc998.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd\uc5d0 \uc55e\uc11c \uae30\uc5c5\ub4e4\uc758 \ud3b8\uc758\ub97c \uadf9\ub300\ud654\ud558\uace0 \uc2dc\uac04\uc744 \uc808\uc57d\ud558\uae30 \uc704\ud574 \ud638\uce58\ubbfc\uc2dc \uc0ac\ud68c\ubcf4\ud5d8\uad6d\uc740 \uc790\ub3d9\ud654 \uc2dc\uc2a4\ud15c \uc2a4\uce94 \uba54\ucee4\ub2c8\uc998\uc744 \uc801\uc6a9\ud560 \uc608\uc815\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\ub3d9 \uc870\uc815: \uace0\uc6a9\uc8fc\uac00 \uadfc\ub85c\uc790\uc758 \uadfc\ub85c\uacc4\uc57d\uc11c\uc5d0 \uae09\uc5ec \ubc0f \uc218\ub2f9\uc744 \uc815\ud655\ud558\uace0 \uc62c\ubc14\ub974\uac8c \uc2e0\uace0\ud55c \uacbd\uc6b0, \uc0ac\ud68c\ubcf4\ud5d8\uccad \uc2dc\uc2a4\ud15c\uc5d0\uc11c \uc0c8\ub85c\uc6b4 \uae30\uc900 \uc218\uc900\uc5d0 \ub530\ub77c \ucd5c\ub300 \uc758\ubb34 \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc561(\uc0c8\ub85c\uc6b4 \uc0c1\ud55c\uc120)\uc744 \uc790\ub3d9\uc73c\ub85c \uc870\uc815\ud569\ub2c8\ub2e4. \ud68c\uc0ac \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc870\uc815 \uad00\ub828 \uc11c\ub958\ub97c \uc791\uc131\ud558\uc5ec \ubcf4\ud5d8\uccad\uc5d0 \uc81c\ucd9c\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc758\ubb34 \uc2e0\uace0: \ud68c\uc0ac\uac00 \uadfc\ub85c \uacc4\uc57d\uc5d0 \ub530\ub77c \uc9c1\uc6d0\uc758 \uc2e4\uc81c \uae09\uc5ec \ubc0f \uc218\ub2f9\uc744 \uc815\ud655\ud558\uac8c \uc2e0\uace0\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \ud68c\uacc4 \ubd80\uc11c\ub294 \ubcf4\uc0c1 \ubc0f \ubcf5\ub9ac\ud6c4\uc0dd \ubd80\uc11c\uc640 \ud611\uc758\ud558\uc5ec \uc0ac\ud68c \ubcf4\ud5d8\ub8cc(\uac74\uac15 \ubcf4\ud5d8, \uc2e4\uc5c5 \ubcf4\ud5d8, \uc0b0\uc5c5 \uc7ac\ud574 \ubc0f \uc9c8\ubcd1 \ubcf4\ud5d8 \ud3ec\ud568) \ub0a9\ubd80\ub97c \uc704\ud55c \uae09\uc5ec \uc870\uc815 \uc11c\ub958\ub97c \uaddc\uc815\uc5d0 \ub530\ub77c \uc2e0\uc18d\ud558\uac8c \uc791\uc131\ud558\uc5ec \uc9c1\uc6d0\uc758 \uc815\ub2f9\ud55c \uad8c\ub9ac\ub97c \ubcf4\uc7a5\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uacf5\uae09\uc5c5\uccb4 \uc194\ub8e8\uc158\uc744 \ud1b5\ud574 \uc6b4\uc601\uc744 \ucd5c\uc801\ud654\ud558\uace0\uc790 \ud558\ub294 \uae30\uc5c5\uc744 \uc704\ud55c \uc194\ub8e8\uc158\uc785\ub2c8\ub2e4.<\/span><a href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tphcm\/\"> <span style=\"font-weight: 400;\">\ud68c\uacc4 \uc11c\ube44\uc2a4<\/span><\/a><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\ub3d9\uc744 \ud30c\uc545\ud558\ub294 \uac83\uc740 \ubc95\uaddc \uc900\uc218, \uc9c1\uc6d0 \ubcf5\ub9ac\ud6c4\uc0dd\uc758 \uc801\uc808\ud55c \uc2dc\ud589, \uadf8\ub9ac\uace0 \uc0ac\uc5c5\uc7a5 \ube44\uc6a9 \ucd5c\uc801\ud654\ub97c \uc704\ud574 \ud544\uc218\uc801\uc778 \uc694\uac74\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi\"><\/span><b>\uacb0\ub860 \ubc0f \uad8c\uace0\uc0ac\ud56d<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd\uc73c\ub85c \uc778\ud574 \uae30\uc5c5\uc758 \uc778\uc0ac \uad00\ub9ac, \ud68c\uacc4 \ubc0f \uc7ac\ubb34 \uad00\ub9ac\uc5d0 \uc788\uc5b4 \uc2e0\uc911\ud568\uacfc \uc815\ud655\uc131\uc774 \ub354\uc6b1 \uc694\uad6c\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc, \uadf8\ub9ac\uace0 \uc804\ubc18\uc801\uc778 \uc0ac\ud68c\ubcf4\uc7a5\uc81c\ub3c4\uc758 \ubcc0\ud654\ub97c \uace0\ub824\ud558\uc5ec, \ud68c\uc0ac \ud68c\uacc4\ubd80\uc11c\uc640 \uc778\uc0ac\ubd80\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc870\uce58\ub97c \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;\">\uc0c8\ub85c\uc6b4 \uaddc\uc815 \uc900\uc218\ub97c \uc704\ud574 \ud604\uc7ac \uc2e4\uc81c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc561\uc774 \uae30\uc874 \ub0a9\ubd80 \uc0c1\ud55c\uc561\uc5d0 \ud574\ub2f9\ud558\ub294 \uadfc\ub85c\uc790 \ubaa9\ub85d\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub370\uc774\ud130 \uc77c\uad00\uc131 \ud655\uc778: \uc0ac\ud68c\ubcf4\ud5d8 \uc18c\ud504\ud2b8\uc6e8\uc5b4\uc5d0 \uc785\ub825\ub41c \uae09\uc5ec \uc815\ubcf4\uc640 \uc2e4\uc81c \uadfc\ub85c\uacc4\uc57d\uc11c\ub97c \uaf3c\uaf3c\ud788 \ube44\uad50\ud558\uc5ec, \uc0ac\ud68c\ubcf4\ud5d8 \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc\uc728 \ubcc0\uacbd\uc5d0 \uc55e\uc11c \uc2dc\uc2a4\ud15c\uc774 \uc790\ub3d9\uc73c\ub85c \uc815\ud655\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ub418\uc5b4 \ub370\uc774\ud130 \uc624\ub958\ub97c \ubc29\uc9c0\ud558\ub294\uc9c0 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc815\ucc45 \ud64d\ubcf4: \uadfc\ub85c\uc790\ub4e4\uc774 \uac00\uc871 \uad6c\uc131\uc6d0\uc744 \uc704\ud55c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uacc4\ud68d\uc744 \uc0ac\uc804\uc5d0 \uc138\uc6b8 \uc218 \uc788\ub3c4\ub85d \uc0c8\ub85c\uc6b4 \uac00\uc871 \uac74\uac15 \ubcf4\ud5d8\ub8cc\uc728 \ubc0f \uc790\ubc1c\uc801 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc9c0\uc6d0 \uc218\uc900\uc5d0 \ub300\ud55c \uc815\ubcf4\ub97c \uc5c5\ub370\uc774\ud2b8\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubb38\uc758\uc0ac\ud56d\uc774\ub098 \ucd94\uac00 \uc815\ubcf4\uac00 \ud544\uc694\ud558\uc2dc\uba74 \ud68c\uc0ac\uc5d0 \uc5f0\ub77d\ud558\uc2ed\uc2dc\uc624. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\">MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc138\uc694.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc804\ubb38\uc801\uc778 \uc9c0\uc6d0\uacfc \uc870\uc5b8\uc744 \uc6d0\ud558\uc2dc\uba74!<\/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><\/p>","protected":false},"excerpt":{"rendered":"<p>K\u1ec3 t\u1eeb ng\u00e0y 01\/07\/2026, h\u1ec7 th\u1ed1ng an sinh x\u00e3 h\u1ed9i t\u1ea1i Vi\u1ec7t Nam ch\u00ednh th\u1ee9c b\u01b0\u1edbc v\u00e0o m\u1ed9t giai \u0111o\u1ea1n v\u1eadn h\u00e0nh m\u1edbi v\u1edbi vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u1ed3ng b\u1ed9 h\u00e0ng lo\u1ea1t c\u00e1c v\u0103n b\u1ea3n lu\u1eadt v\u00e0 ngh\u1ecb \u0111\u1ecbnh h\u01b0\u1edbng d\u1eabn. \u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n v\u00e0 c\u00e1c ch\u1ee7 doanh nghi\u1ec7p tr\u00ean \u0111\u1ecba b\u00e0n Th\u00e0nh [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8735,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8734","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\/8734","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=8734"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8734\/revisions"}],"predecessor-version":[{"id":8739,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/8734\/revisions\/8739"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/8735"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=8734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=8734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=8734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}