{"id":9731,"date":"2026-09-07T09:56:54","date_gmt":"2026-09-07T02:56:54","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9731"},"modified":"2026-09-29T10:57:17","modified_gmt":"2026-09-29T03:57:17","slug":"tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/","title":{"rendered":"\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \uc0b0\uc815 \ubc29\ubc95."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc740 \ud2b9\ud788 \uc678\uad6d\uc778 \uc804\ubb38\uac00\uc640 \uad00\ub9ac\uc790\ub97c \ub2e4\uc218 \uace0\uc6a9\ud558\ub294 FDI \uae30\uc5c5\uc758 \uc778\uc0ac \ubc0f \uae09\uc5ec \ubd80\uc11c\uc5d0 \ud63c\ub780\uc744 \uc57c\uae30\ud558\ub294 \uc8fc\uc694 \uc6d0\uc778\uc785\ub2c8\ub2e4. \uae09\uc5ec \uad6c\uc131 \uc694\uc18c\ub97c \uc798\ubabb \uacc4\uc0b0\ud558\uac70\ub098, \ud658\uc728 \ubcc0\ud658 \uc2dc\uc810\uc744 \uac04\uacfc\ud558\uac70\ub098, \uacf5\uc81c \ud56d\ubaa9\uc744 \ud63c\ub3d9\ud558\ub294 \uacbd\uc6b0 \ub0a9\ubd80\uc561 \ubd80\uc871, \uc798\ubabb\ub41c \ub0a9\ubd80, \uadf8\ub9ac\uace0 \uc18c\uae09 \ub610\ub294 \uc5f0\uccb4\ub8cc \ubd80\uacfc\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc5d0\uc11c\ub294 \ubc95\uc801 \uadfc\uac70, \uae09\uc5ec \uad6c\uc131 \uc694\uc18c, \uc678\ud654 \ubcc0\ud658 \ubc29\ubc95, \uadf8\ub9ac\uace0 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uac80\ud1a0\ud558\uc5ec \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub97c \uace0\uc6a9\ud558\ub294 \uae30\uc5c5\uc774 \ub9e4 \ub0a9\ubd80 \uae30\uac04 \uc804\uc5d0 \ub0a9\ubd80\uc561\uc744 \uc0ac\uc804\uc5d0 \uac80\ud1a0\ud560 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\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\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Vi_sao_xac_dinh_dung_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_la_bai_toan_khong_the_cham_tre\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc561\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\ub294 \uac83\uc774 \uc65c \uc2dc\uae09\ud55c \ubb38\uc81c\uc774\uba70, \ub354 \uc774\uc0c1 \ubbf8\ub8f0 \uc218 \uc5c6\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/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\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Can_cu_phap_ly_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \uc0b0\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/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\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Doi_tuong_lao_dong_nuoc_ngoai_phai_tham_gia_BHXH_bat_buoc\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub294 \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud574\uc57c \ud569\ub2c8\ub2e4.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Cau_phan_tien_luong_lam_can_cu_dong_BHXH_theo_Dieu_7_Nghi_dinh_1582025ND-CP\" >\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\ucd08\uac00 \ub418\ub294 \uae09\uc5ec \uad6c\uc131 \uc694\uc18c\ub294 \ubc95\ub839 158\/2025\/ND-CP \uc81c7\uc870\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Cach_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_khi_huong_luong_bang_ngoai_te\" >\uc678\ud654\ub85c \uae09\uc5ec\ub97c \ubc1b\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\uc561 \uc0b0\uc815 \ubc29\ubc95.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Gioi_han_muc_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uae09\uc5ec \uc0c1\ud55c\uc120.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Quy_trinh_4_buoc_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c 4\ub2e8\uacc4 \uc808\ucc28.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Sai_lam_thuong_gap_khi_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \uacc4\uc0b0 \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Checklist_truoc_khi_chot_bang_luong_dong_BHXH_cho_lao_dong_nuoc_ngoai\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uae09\uc5ec \uc9c0\uae09 \ud655\uc815 \uc804 \uccb4\ud06c\ub9ac\uc2a4\ud2b8.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Ket_luan\" >\ub05d\ub0b4\ub2e4<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Cau_hoi_thuong_gap_ve_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/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\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Lao_dong_nuoc_ngoai_nao_thuoc_dien_phai_xac_dinh_tien_luong_dong_BHXH_bat_buoc\" >\uc5b4\ub5a4 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub4e4\uc774 \uc758\ubb34\uc801\uc778 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uc784\uae08 \uc0b0\uc815 \ub300\uc0c1\uc774 \ub418\ub098\uc694?<\/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\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Thuong_hieu_suat_thuong_doanh_so_co_tinh_vao_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_khong\" >\uc131\uacfc \ubcf4\ub108\uc2a4\uc640 \ud310\ub9e4 \ubcf4\ub108\uc2a4\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uc5d0 \ud3ec\ud568\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Lao_dong_nuoc_ngoai_huong_luong_bang_USD_thi_quy_doi_tien_luong_dong_BHXH_the_nao\" >\ubbf8\uad6d \ub2ec\ub7ec\ub85c \uc784\uae08\uc744 \ubc1b\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Muc_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_co_gioi_han_toi_da_khong\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc5d0 \ub300\ud55c \ucd5c\ub300 \uae09\uc5ec \uc0c1\ud55c\uc120\uc774 \uc788\uc2b5\ub2c8\uae4c?<\/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\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Doanh_nghiep_co_trach_nhiem_gi_khi_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900 \uae09\uc5ec\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uc788\uc5b4 \uae30\uc5c5\uc740 \uc5b4\ub5a4 \ucc45\uc784\uc744 \uc838\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_xac_dinh_dung_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_la_bai_toan_khong_the_cham_tre\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc561\uc744 \uc815\ud655\ud558\uac8c \uc0b0\uc815\ud558\ub294 \uac83\uc774 \uc65c \uc2dc\uae09\ud55c \ubb38\uc81c\uc774\uba70, \ub354 \uc774\uc0c1 \ubbf8\ub8f0 \uc218 \uc5c6\ub294 \uc774\uc720\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ubd80\ud130 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\">2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95<\/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\/van-ban\/Bao-hiem\/Nghi-dinh-158-2025-ND-CP-huong-dan-Luat-Bao-hiem-xa-hoi-ve-bao-hiem-xa-hoi-bat-buoc-634792.aspx\" target=\"_blank\" rel=\"noopener\">\ubc95\ub839 158\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> 2025\ub144 7\uc6d4 1\uc77c\ubd80\ud130 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uc790\uaca9 \uae30\uc900 \ubc0f \uae09\uc5ec \uc0b0\uc815 \uae30\uc900\uc5d0 \uad00\ud55c \uaddc\uc815\uc774 \uba85\ud655\ud574\uc84c\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub97c \uace0\uc6a9\ud558\ub294 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uac00 \ubc18\ub4dc\uc2dc \uc219\uc9c0\ud574\uc57c \ud560 \ubc95\uc801 \uadfc\uac70\uc785\ub2c8\ub2e4. \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \uc0b0\uc815 \ubc29\uc2dd\uc740 \uc0ac\uc5c5\uccb4\uc758 \uc7ac\uc815\uc801 \uc758\ubb34\ubfd0 \uc544\ub2c8\ub77c \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\uc7a5 \uad8c\ub9ac\uc5d0\ub3c4 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\ub97c \uc798\ubabb \uacb0\uc815\ud560 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc138 \uac00\uc9c0 \uc2e4\uc9c8\uc801\uc778 \uacb0\uacfc:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub0a9\ubd80\uc561 \ubd80\uc871 \ub610\ub294 \uc798\ubabb\ub41c \ub0a9\ubd80\ub85c \uc778\ud55c \uc18c\uae09 \uc9d5\uc218: \uc0ac\ud68c\ubcf4\ud5d8\uccad\uc740 \uc0ac\uc5c5\uccb4\uc5d0 \ucc28\uc561\uacfc \uc5f0\uccb4 \uc774\uc790\ub97c \ub0a9\ubd80\ud558\ub3c4\ub85d \uc694\uad6c\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub178\ub3d9\uc790 \uad8c\ub9ac\uc5d0 \ub300\ud55c \uc9c1\uc811\uc801\uc778 \uc601\ud5a5: \uc2e4\uc81c \uc784\uae08\ubcf4\ub2e4 \ub0ae\uc740 \uc784\uae08\uc744 \uae30\uc900\uc73c\ub85c \uae30\uc5ec\uae08\uc744 \uc0b0\uc815\ud558\uba74 \uc678\uad6d\uc778 \ub178\ub3d9\uc790\uc758 \ubcd1\uac00, \ucd9c\uc0b0 \ud734\uac00, \ud1f4\uc9c1 \uc5f0\uae08 \ud61c\ud0dd\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub178\ub3d9 \uac10\ub3c5 \uc911 \uc704\ud5d8 \uc694\uc18c: \uae09\uc5ec \uae30\ub85d\uacfc \uace0\uc6a9 \uacc4\uc57d\uc11c \ubc0f \uae09\uc5ec \uba85\uc138\uc11c \uac04\uc758 \ubd88\uc77c\uce58\ub294 \uac10\ub3c5\ud300\uc774 \uac00\uc7a5 \uba3c\uc800 \ud655\uc778\ud558\ub294 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \ucc45\uc815\uc740 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud560 \ub54c\uae4c\uc9c0 \uae30\ub2e4\ub9ac\uc9c0 \uc54a\uace0, \uadfc\ub85c\uacc4\uc57d\uc11c \ubc0f \uae09\uc5ec\ud45c \uc791\uc131 \ub2e8\uacc4\uc5d0\uc11c\ubd80\ud130 \ubc14\ub85c \uc774\ub8e8\uc5b4\uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \uc0b0\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9739\" aria-describedby=\"caption-attachment-9739\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9739\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9739\" class=\"wp-caption-text\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \uc0b0\uc815\uc758 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_lao_dong_nuoc_ngoai_phai_tham_gia_BHXH_bat_buoc\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub294 \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c2\uc870 2\ud56d\uc5d0 \ub530\ub974\uba74, \ubca0\ud2b8\ub0a8\uc5d0\uc11c \uace0\uc6a9\ub41c \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub294 \ubca0\ud2b8\ub0a8 \uace0\uc6a9\uc8fc\uc640 12\uac1c\uc6d4 \uc774\uc0c1\uc758 \uae30\uac04\uc81c \uace0\uc6a9 \uacc4\uc57d\uc744 \uccb4\uacb0\ud55c \uacbd\uc6b0 \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud558\uc9c0\ub9cc \ubaa8\ub4e0 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 \uc774 \ubc94\uc8fc\uc5d0 \uc18d\ud558\ub294 \uac83\uc740 \uc544\ub2d9\ub2c8\ub2e4. \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\ub97c \uacb0\uc815\ud560 \ub54c \ub2e4\uc74c \uc138 \uac00\uc9c0 \uc608\uc678 \uc0ac\ud56d\uc5d0 \uc720\uc758\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uc0ac \ub0b4\ubd80 \uc774\ub3d9(\uc77c\ubc18\uc801\uc73c\ub85c \ud574\uc678 \ubaa8\ud68c\uc0ac\uc5d0\uc11c \ud30c\uacac\ub418\ub294 \uc804\ubb38\uac00 \ubc0f \uad00\ub9ac\uc790).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9\uc778\uc740 \uadfc\ub85c\uacc4\uc57d \uccb4\uacb0 \ub2f9\uc2dc 2019\ub144 \ub178\ub3d9\ubc95 \uc81c169\uc870 2\ud56d\uc5d0 \uaddc\uc815\ub41c \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc5d0 \ub3c4\ub2ec\ud55c \uc0c1\ud0dc\uc600\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc774 \ub2f9\uc0ac\uad6d\uc778 \uad6d\uc81c \uc870\uc57d\uc5d0 \ub2e4\ub978 \uc870\ud56d\uc774 \ud3ec\ud568\ub41c \uacbd\uc6b0.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uae30\uc5c5\uc740 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\ub97c \uacb0\uc815\ud558\uae30 \uc804\uc5d0 \uc704\uc758 \uc138 \uac00\uc9c0 \uae30\uc900\uc5d0 \ub530\ub77c \uac01 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \ud30c\uc77c\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_phan_tien_luong_lam_can_cu_dong_BHXH_theo_Dieu_7_Nghi_dinh_1582025ND-CP\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\ucd08\uac00 \ub418\ub294 \uae09\uc5ec \uad6c\uc131 \uc694\uc18c\ub294 \ubc95\ub839 158\/2025\/ND-CP \uc81c7\uc870\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc758\ubb34 \ucc38\uc5ec \ub300\uc0c1\uc778 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uacbd\uc6b0, \uae30\uc5ec\uae08 \uc0b0\uc815\uc758 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\ub294 \uace0\uc6a9\uc8fc\uac00 \uc815\ud55c \uae09\uc5ec \uccb4\uacc4\uc5d0 \ub530\ub77c \uacb0\uc815\ub418\uba70, \uc774\ub294 \ubc95\ub839 158\/2025\/ND-CP \uc81c7\uc870\uc5d0 \uba85\uc2dc\ub41c \uc138 \uac00\uc9c0 \uad6c\uc131 \uc694\uc18c\ub85c \uc774\ub8e8\uc5b4\uc838 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae09\uc5ec\ub294 \uc9c1\ubb34 \ub610\ub294 \uc9c1\ucc45\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">: \uae30\uc5c5\uc774 \uc815\ud558\uace0 \uace0\uc6a9 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uae09\uc5ec \uccb4\uacc4 \ub610\ub294 \uae09\uc5ec\ud45c\uc5d0 \ub530\ub77c \ud574\ub2f9 \uc9c1\ubb34 \ub610\ub294 \uc9c1\uc704\uc5d0 \uc18c\uc694\ub41c \uc2dc\uac04\uc744 \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae09\uc5ec \uc218\ub2f9<\/b><span style=\"font-weight: 400;\">\uadfc\ub85c\uacc4\uc57d\uc11c\uc5d0 \ud569\uc758\ub41c \uacbd\uc6b0, \uae09\uc5ec\uc5d0 \ubc18\uc601\ub418\uc9c0 \uc54a\uac70\ub098 \ucda9\ubd84\ud788 \ubc18\uc601\ub418\uc9c0 \uc54a\uc740 \uadfc\ubb34\uc870\uac74, \uc9c1\ubb34 \ubcf5\uc7a1\uc131, \uc0dd\ud65c\ud658\uacbd \ubc0f \uc9c1\ubb34 \ub9e4\ub825\ub3c4\uc640 \uad00\ub828\ub41c \uc694\uc18c\uc5d0 \ub300\ud55c \ubcf4\uc0c1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae30\ud0c0 \ucd94\uac00 \uc694\uae08<\/b><span style=\"font-weight: 400;\">: \uae08\uc561\uc740 \uad6c\uccb4\uc801\uc73c\ub85c \uc815\ud574\uc838 \uc788\uc73c\uba70, \ub9e4 \uae09\uc5ec \uc9c0\uae09 \uae30\uac04\ub9c8\ub2e4 \uc815\uae30\uc801\uc774\uace0 \uc77c\uad00\ub418\uac8c \uc9c0\uae09\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\ub97c \uacb0\uc815\ud560 \ub54c \uac00\uc7a5 \uc911\uc694\ud55c \uc810\uc740 \ub2e4\uc591\ud55c \uad6c\uc131 \uc694\uc18c\ub97c \uad6c\ubd84\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. <\/span><b>\uc9d1<\/b><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 \uadf8 \uae08\uc561 <\/span><b>\uc18c\uc18d\ub418\uc9c0 \uc54a\uc74c<\/b><span style=\"font-weight: 400;\"> \uae30\uc5ec\uae08 \uc0b0\uc815 \uae30\uc900. \uc218\ub2f9 \ub610\ub294 \ucd94\uac00 \uc9c0\uae09\uae08\uc740 \ub178\ub3d9 \uc0dd\uc0b0\uc131, \uc791\uc5c5 \uacfc\uc815 \ub610\ub294 \uc791\uc5c5 \uc218\ud589 \ud488\uc9c8\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c0\uba70 \ubcc0\ub3d9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><b>\uc608\ub97c \ub4e4\uc5b4: <\/b><span style=\"font-weight: 400;\">\uc131\uacfc \ubcf4\ub108\uc2a4, \uc6d4\ubcc4 \ud310\ub9e4 \ubcf4\ub108\uc2a4 <\/span><b>\uc544\ub2d9\ub2c8\ub2e4<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_khi_huong_luong_bang_ngoai_te\"><\/span><b>\uc678\ud654\ub85c \uae09\uc5ec\ub97c \ubc1b\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\uc561 \uc0b0\uc815 \ubc29\ubc95.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9740\" aria-describedby=\"caption-attachment-9740\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9740\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i khi h\u01b0\u1edfng l\u01b0\u01a1ng b\u1eb1ng ngo\u1ea1i t\u1ec7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9740\" class=\"wp-caption-text\">\uc678\ud654\ub85c \uae09\uc5ec\ub97c \ubc1b\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\uc561 \uc0b0\uc815 \ubc29\ubc95.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\ub97c \uacb0\uc815\ud560 \ub54c \uac00\uc7a5 \uc911\uc694\ud55c \uc694\uc18c\ub294 \ubc14\ub85c \uc774 \ubd80\ubd84\uc785\ub2c8\ub2e4. \uc65c\ub0d0\ud558\uba74 \ub300\ub2e4\uc218\uc758 \uc678\uad6d\uc778 \uc804\ubb38\uac00\uc640 \uad00\ub9ac\uc790\ub4e4\uc740 \uacc4\uc57d \uc870\uac74\uc5d0 \ub530\ub77c \uc678\ud654\ub85c \uae09\uc5ec\ub97c \ubc1b\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc2dc\ud589\ub839 158\/2025\/ND-CP \uc81c7\uc870 5\ud56d\uc5d0 \ub530\ub974\uba74, \uadfc\ub85c\uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uae09\uc5ec\uc640 \uadfc\ub85c\uc790\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \uae09\uc5ec\uac00 \uc678\ud654\ub85c \uc9c0\uae09\ub418\ub294 \uacbd\uc6b0, \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\ub294 4\uac1c \uad6d\uc601 \uc0c1\uc5c5\uc740\ud589\uc758 \ud3c9\uade0 \ub9e4\uc785\ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \uc740\ud589 \uc1a1\uae08\uc744 \ud1b5\ud574 \ubca0\ud2b8\ub0a8 \ub3d9\ud654\ub85c \ud658\uc0b0\ud558\uc5ec \uc9c0\uae09\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ud658\uc728 \uacb0\uc815 \uae30\uac04\uc740 \uae30\uc5c5\ub4e4\uc774 \uac00\uc7a5 \uc27d\uac8c \uac04\uacfc\ud558\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud658\uc728 <\/span><b>1\uc6d4 2\uc77c \ud558\ub8e8\uc758 \ub05d<\/b><span style=\"font-weight: 400;\"> \uc801\uc6a9 \uac00\ub2a5 <\/span><b>\uc62c\ud574 \uc0c1\ubc18\uae30<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud658\uc728 <\/span><b>7\uc6d4 1\uc77c \ud558\ub8e8\uc758 \ub05d<\/b><span style=\"font-weight: 400;\"> \uc801\uc6a9 \uac00\ub2a5 <\/span><b>\uc5f0\ub9d0 6\uac1c\uc6d4<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9cc\uc57d \uc774 \ub450 \ub0a0\uc9dc\uac00 \uacf5\ud734\uc77c\uc774\ub098 \ud734\ubb34\uc77c\uacfc \uacb9\uce58\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uc5c5\uccb4\ub294 \ub2e4\uc74c \uc601\uc5c5\uc77c\uc758 \ud658\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc678\ud654 \uae09\uc5ec\ub97c \ubc1b\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900 \uae09\uc5ec\ub294 \uc6d4\uae09 \uc9c0\uae09 \uc2dc\uc810\uc758 \ud658\uc728\uc774 \uc544\ub2cc \uc5f0\uc911 \ub450 \uc2dc\uc810\uc758 \uace0\uc815 \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uc798\ubabb\ub41c \ud658\uc728\uc744 \uc5f0\uc911 \uc808\ubc18 \ub3d9\uc548 \uc801\uc6a9\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc774 \ub450 \uc2dc\uc810\uc758 \ud658\uc728\uc744 \uc815\ud655\ud558\uac8c \uc5c5\ub370\uc774\ud2b8\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Gioi_han_muc_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uae09\uc5ec \uc0c1\ud55c\uc120.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9741\" aria-describedby=\"caption-attachment-9741\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9741\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1.jpg\" alt=\"Gi\u1edbi h\u1ea1n m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9741\" class=\"wp-caption-text\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uae09\uc5ec \uc0c1\ud55c\uc120.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\ub294 \ubaa8\ub4e0 \uad6c\uc131 \uc694\uc18c\ub97c \ud655\uc815\ud558\uace0 (\uc678\ud654\ub85c \ud658\uc0b0\ud55c \uacbd\uc6b0) \uadf8 \ud6c4\uc5d0\ub3c4 2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc5d0 \ub530\ub978 \ucd5c\uc800 \ubc0f \ucd5c\uace0 \ud55c\ub3c4\ub97c \uc900\uc218\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uac00\uc7a5 \ub0ae\uc740 \ub808\ubca8<\/b><span style=\"font-weight: 400;\"> \uac70\ub798 \uc885\uacb0 \uc2dc\uc810\uc758 \uae30\uc900 \uac00\uaca9\uacfc \ub3d9\uc77c\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ucd5c\uace0 \uc218\uc900<\/b><span style=\"font-weight: 400;\"> \uae30\uc900\uce58\uc758 20\ubc30\uc5d0 \ud574\ub2f9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uae30\ubcf8\uae09 \uc81c\ub3c4\uac00 \ud3d0\uc9c0\ub420 \ub54c\uae4c\uc9c0\ub294 \ud604\ud589\ubc95\uc5d0 \uaddc\uc815\ub41c \uae30\ubcf8\uae09\uc744 \uae30\uc900\uc73c\ub85c \uae09\uc5ec \uc218\uc900\uc744 \uacb0\uc815\ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\uc774 \uc0ac\ud68c\ubcf4\ud5d8\uccad\uc5d0 \uc81c\ucd9c\ud558\ub294 \uc2e0\uace0\uc11c\uc5d0 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uae09\uc5ec\uc561\uc744 \ud655\uc815\ud558\uae30 \uc804 \ub9c8\uc9c0\ub9c9\uc774\uc790 \ud544\uc218\uc801\uc778 \uc808\ucc28\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_4_buoc_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c 4\ub2e8\uacc4 \uc808\ucc28.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\ub2e4\uc74c\uc740 \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\ub97c \uacb0\uc815\ud558\ub294 \ub370 \ub3c4\uc6c0\uc774 \ub418\ub294 \ub124 \uac00\uc9c0 \ub2e8\uacc4\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">1\ub2e8\uacc4 \u2013 \ub300\uc0c1 \ud30c\uc545: \uadfc\ub85c\uacc4\uc57d\uc11c, \uacc4\uc57d \uae30\uac04, \uacc4\uc57d \uccb4\uacb0 \ub2f9\uc2dc \uc5f0\ub839, \uad00\ub828 \uad6d\uc81c\ud611\uc57d(\uc788\ub294 \uacbd\uc6b0)\uc744 \uac80\ud1a0\ud558\uc5ec \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 \uc758\ubb34\uc801\uc778 \uc0ac\ud68c\ubcf4\ud5d8 \uac00\uc785 \ub300\uc0c1\uc778\uc9c0 \uc5ec\ubd80\ub97c \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4 \u2013 \uae09\uc5ec \uad6c\uc131 \uc694\uc18c \ubd84\uc11d: \uadfc\ub85c \uacc4\uc57d\uc11c\uc640 \uae09\uc5ec\ud45c\ub97c \ube44\uad50\ud558\uc5ec \uac01 \uc18c\ub4dd \ud56d\ubaa9\uc744 \ubd84\ub958\ud569\ub2c8\ub2e4. \uc9c1\ucc45\uc5d0 \ub530\ub978 \uae09\uc5ec, \uace0\uc815 \uc218\ub2f9, \uc548\uc815\uc801\uc778 \ucd94\uac00 \uc9c0\uae09\uae08, \uc0dd\uc0b0\uc131\uc5d0 \ub530\ub978 \ubcc0\ub3d9 \uc9c0\uae09\uae08(\uae30\uc5ec\uae08 \uc0b0\uc815 \uae30\uc900\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc74c)\uc73c\ub85c \uad6c\ubd84\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4 \u2013 \ud1b5\ud654 \ubcc0\ud658(\ud574\ub2f9\ub418\ub294 \uacbd\uc6b0): 4\uac1c \uad6d\uc601 \uc0c1\uc5c5 \uc740\ud589\uc758 \uc1a1\uae08 \ud3c9\uade0 \ub9e4\uc785 \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c 1\uc6d4 2\uc77c \ub610\ub294 7\uc6d4 1\uc77c \uae30\uc900\uc758 \uc815\ud655\ud55c \ud658\uc728\uc744 \uc801\uc6a9\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4\ub2e8\uacc4 \u2013 \ucd5c\uc800 \ubc0f \ucd5c\uace0 \uae08\uc561 \ube44\uad50 \ubc0f \uae30\uc5ec\uae08 \ud655\uc815: \uacb0\uacfc\ub97c \ucd5c\uc18c \ubc0f \ucd5c\uace0 \uae30\uc900 \uc218\uc900(\uae30\uc900 \uc218\uc900\uc758 20\ubc30)\uacfc \ube44\uad50\ud558\uc5ec \ud574\ub2f9 \uae30\uac04 \ub3d9\uc548 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc561\uc744 \ud655\uc815\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Sai_lam_thuong_gap_khi_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \uacc4\uc0b0 \uc2dc \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uccab\uc9f8, \uc131\uacfc\uae09\uacfc \ud310\ub9e4 \ubcf4\ub108\uc2a4\uac00 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc774\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ubc95\uc815 \uae30\uc900\uce58\ubcf4\ub2e4 \ub192\uac8c \ucc45\uc815\ub418\ub294 \uac00\uc7a5 \ud754\ud55c \uc624\ub958\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub458\uc9f8, \uc678\ud654\ub294 1\uc6d4 2\uc77c\uacfc 7\uc6d4 1\uc77c\uc5d0 \uace0\uc815\ub41c \ud658\uc728 \ub300\uc2e0 \uae09\uc5ec \uc9c0\uae09\uc77c\uc758 \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc5ec \ud658\uc0b0\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \uc774\ub7ec\ud55c \uc624\ub958\ub294 \ubc1c\uacac\ub418\uae30 \uc804\uae4c\uc9c0 \ubb34\ub824 6\uac1c\uc6d4 \ub3d9\uc548 \uc9c0\uc18d\ub418\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc558\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc14b\uc9f8, \uc81c\uc678 \ub300\uc0c1 \uc9d1\ub2e8\uc744 \ub204\ub77d\ud588\uc2b5\ub2c8\ub2e4. \ub0b4\ubd80 \uc804\uadfc \uc9c1\uc6d0\uc774\ub098 \uc815\ub144\ud1f4\uc9c1 \uc9c1\uc6d0\uc744 \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8 \uac00\uc785 \ub300\uc0c1\uc790\uc640 \ud63c\ub3d9\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\ub137\uc9f8, \ubcc0\uacbd \uc0ac\ud56d\uc774 \ubc1c\uc0dd\ud588\uc744 \ub54c \uae30\uc900 \uc218\uc900\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uc9c0 \uc54a\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub85c \uc778\ud574 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\ub97c \ud655\uc815\ud560 \ub54c \uc798\ubabb\ub41c \ud558\ud55c\uc120\uc774\ub098 \uc0c1\ud55c\uc120\uc744 \uc801\uc6a9\ud558\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_truoc_khi_chot_bang_luong_dong_BHXH_cho_lao_dong_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uae09\uc5ec \uc9c0\uae09 \ud655\uc815 \uc804 \uccb4\ud06c\ub9ac\uc2a4\ud2b8.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uae09\uc5ec \uc9c0\uae09 \ud655\uc815 \uc804 \uac04\ub2e8 \uc810\uac80 \uc0ac\ud56d:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c2\uc870 \uc81c2\ud56d\uc5d0 \ub530\ub77c \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub294 \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud574\uc57c \ud568\uc744 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ucc38\uc5ec \uc790\uaca9\uc774 \uc5c6\ub294 \uacbd\uc6b0(\ub0b4\ubd80 \uc804\uadfc, \uc815\ub144\ud1f4\uc9c1, \uad6d\uc81c \uc870\uc57d)\ub294 \uc81c\uc678\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">158\/2025\/ND-CP \uc2dc\ud589\ub839 \uc81c7\uc870\uc5d0 \ub530\ub77c \uae09\uc5ec, \uc218\ub2f9 \ubc0f \ucd94\uac00 \uc9c0\uae09\uae08\uc744 \uba85\ud655\ud558\uac8c \ubd84\ub958\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uacb0\uc0b0 \uae30\uc900\uc5d0\uc11c \uc0dd\uc0b0\uc131 \ubc0f \uc131\uacfc \uad00\ub828 \ubcc0\uc218\ub97c \uc81c\uac70\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">(\uae09\uc5ec\uac00 \uc678\ud654\ub85c \uc9c0\uae09\ub418\ub294 \uacbd\uc6b0) \uc815\ud655\ud55c \ud658\uc728\ub85c \uc815\ud574\uc9c4 \uae30\uac04 \ub0b4\uc5d0 \uc678\ud654\ub97c \ud658\uc804\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ubc14\ub2e5\uacfc \ucc9c\uc7a5\uc758 \ub192\uc774\ub97c \ud604\uc7ac \uae30\uc900 \ub192\uc774\uc640 \ube44\uad50\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc0c1\uc138\ud55c \uac80\ud1a0 \uc791\uc5c5\ub7c9\uc774 \uc0c1\ub2f9\ud558\uae30 \ub54c\ubb38\uc5d0 \uc678\uad6d\uc778 \uc9c1\uc6d0\uc744 \ub454 \ub9ce\uc740 \ud574\uc678\uc9c1\uc811\ud22c\uc790 \uae30\uc5c5\ub4e4\uc774 \uc774 \uc194\ub8e8\uc158\uc744 \uc120\ud0dd\ud588\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/thue-dich-vu-ke-toan-ngoai\/\"> \ud68c\uacc4 \uc11c\ube44\uc2a4 \uc544\uc6c3\uc18c\uc2f1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc6b0\ub9ac\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc774 \ud56d\uc0c1 \ucd5c\uc2e0 \uaddc\uc815\uc5d0 \ub530\ub77c \uc815\ud655\ud558\uac8c \uc774\ub8e8\uc5b4\uc9c0\ub3c4\ub85d \ud558\uae30 \uc704\ud574 MAN(Master Accountant Network)\uacfc \uac19\uc740 \uc804\ubb38\uc801\uc774\uace0 \uacbd\ud5d8\uc774 \ud48d\ubd80\ud55c \ubd80\uc11c\uc5d0 \uc758\uc874\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc624\ub958 \ubc1c\uc0dd \uc704\ud5d8\uc774 \uc788\ub294 \ub0b4\ubd80 \ubd80\uc11c\uc5d0 \ub9e1\uae30\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud568\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \ubc0f \uc2dc\ud589\ub839 158\/2025\/ND-CP\uc5d0 \ub530\ub974\uba74 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \uc0b0\uc815\uc740 \uc138 \uac00\uc9c0 \ud575\uc2ec \uc0ac\ud56d\uc744 \uc911\uc2ec\uc73c\ub85c \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc801\uc808\ud55c \ubaa9\ud45c \uace0\uac1d\uce35\uc744 \ud30c\uc545\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec \uad6c\uc131 \uc694\uc18c\ub97c \uc815\ud655\ud558\uac8c \ubd84\uc11d\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uae09\uc5ec\uac00 \uc678\ud654\ub85c \uc9c0\uae09\ub420 \ub54c\ub294 \uc815\ud655\ud55c \ud658\uc728\uc744 \uc0ac\uc6a9\ud558\uc5ec \ud658\uc0b0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ud575\uc2ec \uc6d0\uce59 \uc911 \ud558\ub098\ub77c\ub3c4 \ubb34\uc2dc\ud558\uba74 \uae30\uc5c5\uc740 \uc784\uae08 \ubbf8\uc9c0\uae09 \ub610\ub294 \ubd80\uc815 \uc9c0\uae09\uc758 \uc704\ud5d8\uc5d0 \ub178\ucd9c\ub418\uc5b4 \uc9c1\uc6d0\ub4e4\uc758 \uad8c\ub9ac\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\uac8c \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uc774 \uc5c5\ubb34\ub294 \ub2e8\uc77c \uace0\uc815 \uc218\uce58\uac00 \uc544\ub2cc \ub9e4\ub144 \ub450 \ucc28\ub840\uc5d0 \uac78\uccd0 \uadfc\ub85c \uacc4\uc57d, \uae09\uc5ec \uccb4\uacc4 \ubc0f \ud658\uc728\uc744 \uc815\uae30\uc801\uc73c\ub85c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub97c \uace0\uc6a9\ud558\uace0 \uc788\uc73c\uba70 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec \uacc4\uc0b0 \ubc29\ubc95\uc744 \uc798 \ubaa8\ub974\uc2dc\ub294 \uacbd\uc6b0, MAN(Master Accountant Network) \uc804\ubb38\uac00 \ud300\uc774 \ub3c4\uc6c0\uc744 \ub4dc\ub9b4 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span style=\"color: #000000;\"> t\u01b0 v\u1ea5n<\/span><span style=\"font-weight: 400;\">\u00a0\ubaa8\ub4e0 \uae09\uc5ec \uae30\ub85d\uc744 \uac80\ud1a0\ud558\uac70\ub098 \uc804\uccb4 \ud328\ud0a4\uc9c0\ub97c \uad6c\ud604\ud558\ub824\uba74 \ub2e4\uc74c\uc744 \ud1b5\ud574 \uc9c4\ud589\ud558\uc2ed\uc2dc\uc624.<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/\">\uc678\uad6d \uae30\uc5c5\uc744 \uc704\ud55c \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong> <span style=\"font-weight: 400;\">\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc5d0 \ub300\ud55c \uc0ac\ud68c \ubcf4\ud5d8 \uc758\ubb34\uac00 \ubc95\uaddc\uc5d0 \ub530\ub77c \ud56d\uc0c1 \uc815\ud655\ud558\uace0 \ucd5c\uc2e0 \uc0c1\ud0dc\ub85c \uc720\uc9c0\ub418\ub3c4\ub85d \ubcf4\uc7a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<p><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><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0 \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Lao_dong_nuoc_ngoai_nao_thuoc_dien_phai_xac_dinh_tien_luong_dong_BHXH_bat_buoc\"><\/span><b>\uc5b4\ub5a4 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub4e4\uc774 \uc758\ubb34\uc801\uc778 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uc784\uae08 \uc0b0\uc815 \ub300\uc0c1\uc774 \ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uae30\uc5c5\uc5d0\uc11c 12\uac1c\uc6d4 \uc774\uc0c1 \uae30\uac04\uc81c \uace0\uc6a9 \uacc4\uc57d\uc73c\ub85c \uace0\uc6a9\ub41c \uc678\uad6d\uc778 \uadfc\ub85c\uc790(\ub2e8, \uae30\uc5c5 \ub0b4\ubd80 \uc804\uadfc\uc758 \uacbd\uc6b0\ub294 \uc81c\uc678), \uacc4\uc57d \uccb4\uacb0 \uc2dc\uc810\uc5d0 \uc815\ub144\ud1f4\uc9c1 \uc5f0\ub839\uc5d0 \ub3c4\ub2ec\ud55c \uadfc\ub85c\uc790, \ub610\ub294 \ub2ec\ub9ac \uaddc\uc815\ub41c \uad6d\uc81c \uc870\uc57d\uc5d0 \ub530\ub978 \uadfc\ub85c\uc790\ub294 \uc81c\uc678\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuong_hieu_suat_thuong_doanh_so_co_tinh_vao_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_khong\"><\/span><b>\uc131\uacfc \ubcf4\ub108\uc2a4\uc640 \ud310\ub9e4 \ubcf4\ub108\uc2a4\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uc5d0 \ud3ec\ud568\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \ub178\ub3d9 \uc0dd\uc0b0\uc131, \uc791\uc5c5 \uacfc\uc815 \ub610\ub294 \uc791\uc5c5 \ud488\uc9c8\uc5d0 \ub530\ub77c \ubcc0\ub3d9\ud558\ub294 \uc218\ub2f9 \ubc0f \ucd94\uac00 \uc9c0\uae09\uc561\uc740 \uae30\uc5ec\uae08 \uc0b0\uc815\uc758 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lao_dong_nuoc_ngoai_huong_luong_bang_USD_thi_quy_doi_tien_luong_dong_BHXH_the_nao\"><\/span><b>\ubbf8\uad6d \ub2ec\ub7ec\ub85c \uc784\uae08\uc744 \ubc1b\ub294 \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\ub294 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ud658\uc728\uc740 1\uc6d4 2\uc77c(\uc0c1\ubc18\uae30 \uc801\uc6a9)\uacfc 7\uc6d4 1\uc77c(\ud558\ubc18\uae30 \uc801\uc6a9)\uc5d0 \uc0b0\uc815\ub41c 4\uac1c \uad6d\uc601 \uc0c1\uc5c5\uc740\ud589\uc758 \uc740\ud589 \uc1a1\uae08 \ud3c9\uade0 \ub9e4\uc785 \ud658\uc728\uc744 \uae30\uc900\uc73c\ub85c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_co_gioi_han_toi_da_khong\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc5d0 \ub300\ud55c \ucd5c\ub300 \uae09\uc5ec \uc0c1\ud55c\uc120\uc774 \uc788\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\ub124. \ucd5c\uace0 \uae08\ub9ac\ub294 \uacc4\uc57d \uccb4\uacb0 \uc2dc\uc810\uc758 \uae30\uc900 \uae08\ub9ac\uc758 20\ubc30\uc774\uba70, \ucd5c\uc800 \uae08\ub9ac\ub294 \uae30\uc900 \uae08\ub9ac\uc640 \ub3d9\uc77c\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_trach_nhiem_gi_khi_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>\uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900 \uae09\uc5ec\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uc788\uc5b4 \uae30\uc5c5\uc740 \uc5b4\ub5a4 \ucc45\uc784\uc744 \uc838\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\uace0\uc6a9\uc8fc\ub294 \uae30\uc5ec\uae08 \uc0b0\uc815\uc758 \uae30\uc900\uc774 \ub418\ub294 \uc784\uae08\uc744 \uc815\ud655\ud558\uac8c \uacb0\uc815\ud558\uace0, \uadfc\ub85c\uc790 \ubd80\ub2f4\ubd84\uc744 \uacf5\uc81c\ud558\uc5ec \uc0ac\ud68c\ubcf4\ud5d8\uae30\uae08\uc5d0 \ub3d9\uc2dc\uc5d0 \ub0a9\ubd80\ud560 \ucc45\uc784\uc774 \uc788\uc2b5\ub2c8\ub2e4. \ub610\ud55c \uacc4\uc57d, \uc784\uae08 \uad6c\uc870 \ubc0f \uad00\ub828 \ud658\uc728\uc744 \uc815\uae30\uc801\uc73c\ub85c \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0 n\u1ed9i dung khi\u1ebfn kh\u00f4ng \u00edt b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00fang t\u00fang, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI \u0111ang s\u1eed d\u1ee5ng nhi\u1ec1u chuy\u00ean gia, qu\u1ea3n l\u00fd l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. X\u00e1c \u0111\u1ecbnh sai m\u1ed9t c\u1ea5u ph\u1ea7n l\u01b0\u01a1ng, b\u1ecf s\u00f3t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9748,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9731","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\/9731","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=9731"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9731\/revisions"}],"predecessor-version":[{"id":10123,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9731\/revisions\/10123"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9748"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}