{"id":9825,"date":"2026-09-10T14:07:13","date_gmt":"2026-09-10T07:07:13","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9825"},"modified":"2026-09-10T16:03:59","modified_gmt":"2026-09-10T09:03:59","slug":"tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/","title":{"rendered":"\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740 \uacbd\uc6b0\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc785\ub2c8\uae4c(7%)?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\uc744 \ucd08\uacfc\ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \ubb38\uc81c\ub294 2026\ub144\uc744 \uc55e\ub450\uace0 \ub9ce\uc740 \uae09\uc5ec \ub2f4\ub2f9\uc790\uc640 \uc778\uc0ac \ubd80\uc11c\uc5d0\uc11c \uace0\uc2ec\ud558\uace0 \uc788\ub294 \uc0ac\uc548\uc785\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 293\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc0c8\ub85c\uc6b4 \uc9c0\uc5ed\ubcc4 \ucd5c\uc800\uc784\uae08 \uccb4\uacc4\uac00 \uacf5\uc2dd\uc801\uc73c\ub85c \uae30\uc874 \uccb4\uacc4\ub97c \ub300\uccb4\ud588\uc2b5\ub2c8\ub2e4. \uc624\ub7ab\ub3d9\uc548 &quot;\uc219\ub828\ub41c \uadfc\ub85c\uc790\uc5d0\uac8c 7%\ub97c \ucd94\uac00 \uc9c0\uae09&quot;\ud558\ub294 \uc6d0\uce59\uc5d0 \uc775\uc219\ud574\uc838 \uc788\ub358 \ub9ce\uc740 \uae30\uc5c5\ub4e4\uc740 \uc774 \uaddc\uc815\uc774 \ub354 \uc774\uc0c1 \uc758\ubb34 \uc0ac\ud56d\uc73c\ub85c \uc5b8\uae09\ub418\uc9c0 \uc54a\ub294\ub2e4\ub294 \uc0ac\uc2e4\uc5d0 \ub180\ub77c\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub807\ub2e4\uba74 \ucd5c\uc800\uc784\uae08\uc778 7%\ub97c \ucd08\uacfc\ud558\ub294 \uae09\uc5ec\uc5d0 \ub300\ud55c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uc758\ubb34 \uaddc\uc815\uc740 \uc5ec\uc804\ud788 \uc720\ud6a8\ud55c \uac83\uc77c\uae4c\uc694? \ub9cc\uc57d \uadf8\ub807\ub2e4\uba74, \ub204\uad6c\uc5d0\uac8c \uc801\uc6a9\ub418\ub294 \uac83\uc77c\uae4c\uc694? \uc774 \uae00\uc5d0\uc11c\ub294 \ud68c\uacc4 \ucc45\uc784\uc790\uc640 \uc0ac\uc5c5\uc8fc\ub4e4\uc774 \uae09\uc5ec \ubc0f \uc0ac\ud68c\ubcf4\ud5d8 \ub9c8\uac10 \uae30\uac04 \uc804\uc5d0 \uc815\ud655\ud55c \ub2f5\ubcc0\uc744 \ucc3e\uc744 \uc218 \uc788\ub3c4\ub85d \ubc95\uc801 \uadfc\uac70\ub97c \uc885\ud569\uc801\uc73c\ub85c \ubd84\uc11d\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-cao-hon-muc-luong-toi-thieu\/#Vi_sao_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_7_la_van_de_dang_luu_tam_tu_nam_2026\" >2026\ub144\ubd80\ud130 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08(7%)\ubcf4\ub2e4 \ub192\uc744 \uacbd\uc6b0 \uc65c \ubb38\uc81c\uac00 \ub418\ub294 \uac83\uc785\ub2c8\uae4c?<\/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-cao-hon-muc-luong-toi-thieu\/#Can_cu_phap_ly_xac_dinh_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu\" >\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \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-cao-hon-muc-luong-toi-thieu\/#Dieu_31_Luat_Bao_hiem_xa_hoi_2024_Can_cu_dong_bao_hiem_xa_hoi\" >2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c31\uc870: \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900<\/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-cao-hon-muc-luong-toi-thieu\/#Dieu_90_Bo_luat_Lao_dong_2019_Nguyen_tac_tra_luong_khong_thap_hon_muc_luong_toi_thieu\" >2019\ub144 \ub178\ub3d9\ubc95 \uc81c90\uc870: \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub0ae\uc740 \uc784\uae08\uc744 \uc9c0\uae09\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-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Khoan_4_Dieu_5_Nghi_dinh_2932025ND-CP_Dieu_khoan_chuyen_tiep_then_chot\" >\ubc95\ub839 293\/2025\/ND-CP \uc81c5\uc870 \uc81c4\ud56d: \uc8fc\uc694 \uacbd\uacfc \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-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Tu_nam_2026_quy_dinh_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_7_co_con_bat_buoc_chung_khong\" >2026\ub144\ubd80\ud130 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740 \uae09\uc5ec\ub97c \uae30\uc900\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \uc0b0\uc815\ud558\ub3c4\ub85d \ud558\ub294 \uaddc\uc815(7%)\uc774 \uc5ec\uc804\ud788 \uc758\ubb34\uc801\uc73c\ub85c \uc801\uc6a9\ub420\uae4c\uc694?<\/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-cao-hon-muc-luong-toi-thieu\/#Truong_hop_nao_tien_luong_dong_BHXH_phai_cao_hon_muc_luong_toi_thieu_7\" >\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc544\uc57c \ud558\ub294 \uacbd\uc6b0\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc785\ub2c8\uae4c(7%)?<\/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\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Truong_hop_1_Doanh_nghiep_da_cam_ket_tra_luong_cao_hon_7_cho_lao_dong_qua_dao_tao\" >\uc0ac\ub840 1: \ud68c\uc0ac\ub294 \uc219\ub828\ub41c \uadfc\ub85c\uc790\uc5d0\uac8c 7%\ubcf4\ub2e4 \ub192\uc740 \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\uae30\ub85c \uc57d\uc18d\ud588\uc2b5\ub2c8\ub2e4.<\/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\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Truong_hop_2_Doanh_nghiep_da_cam_ket_tra_luong_cao_hon_7_cho_cong_viec_co_dieu_kien_lao_dong_dac_biet_nang_nhoc_doc_hai_nguy_hiem\" >\uc0ac\ub840 2: \ud574\ub2f9 \uae30\uc5c5\uc740 \ud2b9\ud788 \ud798\ub4e4\uac70\ub098 \uc704\ud5d8\ud558\uac70\ub098 \uc720\ud574\ud55c \uc791\uc5c5 \ud658\uacbd\uc5d0\uc11c\uc758 \uc5c5\ubb34\uc5d0 \ub300\ud574 7%\ubcf4\ub2e4 \ub192\uc740 \uc784\uae08\uc744 \uc9c0\uae09\ud558\uae30\ub85c \uc57d\uc18d\ud588\uc2b5\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-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Truong_hop_nao_tien_luong_dong_BHXH_KHONG_bat_buoc_phai_cao_hon_muc_luong_toi_thieu_7\" >\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc744 \ud544\uc694\uac00 \uc5c6\ub294 \uacbd\uc6b0\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc785\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_anh_huong_the_nao_den_can_cu_dong_BHXH\" >\ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740 \uae09\uc5ec\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce60\uae4c\uc694?<\/a><\/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-cao-hon-muc-luong-toi-thieu\/#Lam_viec_duoi_14_ngay_co_phai_dong_BHXH_khong\" >14\uc77c \ubbf8\ub9cc\uc73c\ub85c \uc77c\ud574\ub3c4 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Doanh_nghiep_can_lam_gi_de_tuan_thu_dung_quy_dinh_ve_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_7\" >\ucd5c\uc800\uc784\uae08\uc744 \ucd08\uacfc\ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec\uc640 \uad00\ub828\ub41c \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \uc5b4\ub5a4 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud560\uae4c\uc694(7%)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#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-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Cau_hoi_thuong_gap_ve_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu\" >\ucd5c\uc800\uc784\uae08 \ucd08\uacfc \uc18c\ub4dd\uc790\uc5d0 \ub300\ud55c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \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-17\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Tu_nam_2026_tien_luong_dong_BHXH_co_bat_buoc_phai_cao_hon_muc_luong_toi_thieu_7_khong\" >2026\ub144\ubd80\ud130 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08(7%)\ubcf4\ub2e4 \ub192\uc544\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Truong_hop_nao_tien_luong_dong_BHXH_van_phai_cao_hon_muc_luong_toi_thieu_7\" >\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc544\uc57c \ud558\ub294 \uacbd\uc6b0\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc785\ub2c8\uae4c(7%)?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Doanh_nghiep_chua_tung_co_cam_ket_7_thi_co_phai_bo_sung_khong\" >\ub9cc\uc57d \uae30\uc5c5\uc774 7% \uc57d\uc18d\uc744 \ud55c \uc801\uc774 \uc5c6\ub2e4\uba74, \uc9c0\uae08\uc774\ub77c\ub3c4 \ud574\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Phan_chenh_lech_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_7_co_phai_dua_vao_can_cu_dong_BHXH_khong\" >\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uc640 \ucd5c\uc800\uc784\uae08(7%)\uc758 \ucc28\uc561\uc744 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc5d0 \ud3ec\ud568\uc2dc\ucf1c\uc57c \ud560\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Doanh_nghiep_co_the_thoa_thuan_lai_de_khong_ap_dung_muc_7_da_cam_ket_truoc_day_khong\" >\ud574\ub2f9 \ud68c\uc0ac\uac00 \uc774\uc804\uc5d0 \uc57d\uc815\ud588\ub358 7% \uc694\uc728\uc744 \uba74\uc81c\ubc1b\ub3c4\ub85d \uc7ac\ud611\uc0c1\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-cao-hon-muc-luong-toi-thieu\/#Muc_5_va_muc_7_trong_cac_cam_ket_ve_dieu_kien_lao_dong_khac_nhau_the_nao\" >5%\uc640 7% \uc218\uc900\uc758 \ub178\ub3d9 \uc870\uac74 \uc57d\uc18d\uc740 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_7_la_van_de_dang_luu_tam_tu_nam_2026\"><\/span><b>2026\ub144\ubd80\ud130 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08(7%)\ubcf4\ub2e4 \ub192\uc744 \uacbd\uc6b0 \uc65c \ubb38\uc81c\uac00 \ub418\ub294 \uac83\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc624\ub7ab\ub3d9\uc548 \uc9c0\uc5ed \ucd5c\uc800\uc784\uae08 \uc6d0\uce59\uc5d0\ub294 \ub450 \uac00\uc9c0 \uc775\uc219\ud55c &quot;\ucd94\uac00&quot; \uae08\uc561\uc774 \ud3ec\ud568\ub418\uc5b4 \uc654\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\uc804 \uad50\uc721\uc774\ub098 \uc9c1\uc5c5 \ud6c8\ub828\uc774 \ud544\uc694\ud55c \uc9c1\ubb34\ub97c \uc218\ud589\ud558\ub294 \uadfc\ub85c\uc790\uc758 \uacbd\uc6b0 \ucd5c\uc18c 7%\ub97c \ucd94\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ud55c, \ud798\ub4e4\uac70\ub098 \uc704\ud5d8\ud558\uac70\ub098 \uc704\ud5d8\ud55c \uc791\uc5c5\uc744 \uc218\ud589\ud558\ub294 \uadfc\ub85c\uc790\uc758 \uacbd\uc6b0 7%\uc5d0 \ucd5c\uc18c 5\ub97c \ucd94\uac00\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \uc774\uc720\ub85c \ub9ce\uc740 \uae30\uc5c5\uc5d0\uc11c \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\ub294 \ucd5c\uc800 \uc784\uae08\ubcf4\ub2e4 \ub192\uc73c\uba70, \uc774\ub294 \uae09\uc5ec \uc9c0\uae09 \uc2dc\uc2a4\ud15c\uc758 \uae30\ubcf8 \uc124\uc815\uc774 \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc801\uc6a9\ub418\ub294 \uc9c0\uc5ed\ubcc4 \ucd5c\uc800\uc784\uae08\uc744 \uaddc\uc815\ud55c \ubc95\ub839 293\/2025\/ND-CP\ub294 \uc811\uadfc \ubc29\uc2dd\uc744 \ubcc0\uacbd\ud588\uc2b5\ub2c8\ub2e4. \uc989, \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uac00 \uc219\ub828\ub41c \uadfc\ub85c\uc790\uc5d0 \ub300\ud55c \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \uc9c0\uae09\ud558\ub3c4\ub85d \uc758\ubb34\ud654\ud558\ub294 \uc77c\ubc18\uc801\uc774\uace0 \uc77c\ubc18\uc801\uc778 \uc870\ud56d\uc744 \ub354 \uc774\uc0c1 \ud3ec\ud568\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub7ec\ud55c \ubcc0\ud654\ub294 \ub9ce\uc740 \ud68c\uacc4 \ubd80\uc11c\uc5d0\uc11c \uc624\ud574\ub97c \ubd88\ub7ec\uc77c\uc73c\ucf30\uace0, \uadf8 \uacb0\uacfc \ub450 \uac00\uc9c0 \uc0c1\ubc18\ub41c \uacac\ud574\uac00 \uc0dd\uaca8\ub0ac\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;\">\ub2ec\ub9ac \ub9d0\ud558\uc790\uba74, \uaddc\uc815 7%\ub294 \uc644\uc804\ud788 \ud3d0\uc9c0\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud639\uc740 \uadfc\uac70\ub97c \uac80\uc99d\ud558\uc9c0 \uc54a\uace0 \ub3d9\uc77c\ud55c \ubc29\ubc95\uc744 \uae30\uacc4\uc801\uc73c\ub85c \uacc4\uc18d \uc801\uc6a9\ud560 \uc218\ub3c4 \uc788\uc2b5\ub2c8\ub2e4. \ub450 \ud574\uc11d \ubaa8\ub450 \uc0ac\ud68c\ubcf4\ud5d8 \uae30\uad00\uc774 \uae30\uc5ec\uae08 \uc0b0\uc815 \uadfc\uac70\ub97c \uac80\uc99d\ud560 \ub54c \uc704\ud5d8\uc744 \uc218\ubc18\ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub530\ub77c\uc11c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \uc5bc\ub9c8\ub098 \ub192\uc740\uc9c0, \uc5b4\ub5a4 \uc9d1\ub2e8\uc5d0 \uc801\uc6a9\ub418\ub294\uc9c0, \uadf8\ub9ac\uace0 \uc5b4\ub5a4 \ubc95\uc801 \uadfc\uac70\uc5d0 \uae30\ubc18\ud558\ub294\uc9c0\ub97c \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\ub294 \uac83\uc740 \ub2e8\uc21c\ud788 \uae09\uc5ec \uacc4\uc0b0 \uae30\ubc95\uc758 \ubb38\uc81c\uac00 \uc544\ub2d9\ub2c8\ub2e4. \uc774 \ubb38\uc81c\ub294 \uc0ac\ud68c\ubcf4\ud5d8 \uac10\uc0ac \ubc0f \uac80\uc0ac \uc2dc \uadfc\ub85c\uc790\uc758 \uad8c\ub9ac\uc640 \uae30\uc5c5\uc758 \ubc95\uaddc \uc900\uc218 \uc758\ubb34\uc5d0 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce69\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9828\" aria-describedby=\"caption-attachment-9828\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9828\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u\" 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-cao-hon-muc-luong-toi-thieu.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9828\" class=\"wp-caption-text\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\ub294 \ubc95\uc801 \uadfc\uac70.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec\uac00 \ubc95\ub839 7%\uc5d0 \uaddc\uc815\ub41c \ucd5c\uc800\uc784\uae08\uc744 \ucd08\uacfc\ud558\ub294 \uc2dc\uc810\uc744 \uc815\ud655\ud558\uac8c \ud310\ub2e8\ud558\ub824\uba74 \uc138 \uac00\uc9c0 \ubb38\uc11c\ub97c \ub3d9\uc2dc\uc5d0 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4. <\/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;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\" target=\"_blank\" rel=\"noopener\">2019\ub144 \ub178\ub3d9\ubc95<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ubc0f \ubc95\ub839 293\/2025\/ND-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_31_Luat_Bao_hiem_xa_hoi_2024_Can_cu_dong_bao_hiem_xa_hoi\"><\/span><b>2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c31\uc870: \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c31\uc870 \uc81c1\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uace0\uc6a9\uc8fc\uac00 \uae09\uc5ec\ub97c \uacb0\uc815\ud558\ub294 \uadfc\ub85c\uc790\uc758 \uacbd\uc6b0, \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\ub294 \uc6d4\uae09\uc774\uba70, \uc5ec\uae30\uc5d0\ub294 \uc9c1\ubb34 \ub610\ub294 \uc9c1\uc704\uc5d0 \ub530\ub978 \uae09\uc5ec, \uae09\uc5ec \uc218\ub2f9, \uadf8\ub9ac\uace0 \ud569\uc758\ub418\uc5b4 \ub9e4 \uae09\uc5ec \uc9c0\uae09 \uae30\uac04\ub9c8\ub2e4 \uc815\uae30\uc801\uc774\uace0 \uc548\uc815\uc801\uc73c\ub85c \uc9c0\uae09\ub418\ub294 \uae30\ud0c0 \ucd94\uac00 \uc218\ub2f9\uc774 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \uc870\ud56d\uc740 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \uc5bc\ub9c8\ub098 \ub192\uc544\uc57c \ud569\ub9ac\uc801\uc778 \uac83\uc73c\ub85c \uac04\uc8fc\ub418\ub294\uc9c0\ub97c \uacb0\uc815\ud558\ub294 \ub370 \uc788\uc5b4 \ud575\uc2ec\uc801\uc778 \uc694\uc18c\uc785\ub2c8\ub2e4. \uc0b0\uc815 \uae30\uc900\uc740 \uae30\ubcf8\uae09\ubfd0\ub9cc \uc544\ub2c8\ub77c \uae09\uc5ec \uc218\ub2f9 \ubc0f \uace0\uc815 \ucd94\uac00 \uc9c0\uae09\uc561\ub3c4 \ud3ec\ud568\ud558\ubbc0\ub85c, \uc9c1\uc885\uc758 \uc131\uaca9\uc5d0 \ub530\ub77c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\uac00 \uc9c0\uc5ed \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \uc0c1\ub2f9\ud788 \ub192\uc544\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_90_Bo_luat_Lao_dong_2019_Nguyen_tac_tra_luong_khong_thap_hon_muc_luong_toi_thieu\"><\/span><b>2019\ub144 \ub178\ub3d9\ubc95 \uc81c90\uc870: \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub0ae\uc740 \uc784\uae08\uc744 \uc9c0\uae09\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;\">2019\ub144 \ub178\ub3d9\ubc95 \uc81c90\uc870\ub294 \uc9c1\ubb34 \ub610\ub294 \uc9c1\ucc45\uc5d0 \ub300\ud55c \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub0ae\uc544\uc11c\ub294 \uc548 \ub41c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uac00 \uc900\uc218\ud574\uc57c \ud558\ub294 \ubc95\uc801 \uc758\ubb34 \uc0ac\ud56d\uc774\uba70, \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\uac00 \ud2b9\uc815 \uc9c1\ubb34\uc5d0 \ub300\ud55c \ucd5c\uc800\uc784\uae08\uc744 \uc5bc\ub9c8\ub098 \ucd08\uacfc\ud558\ub294\uc9c0\uc640\ub294 \ubb34\uad00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_4_Dieu_5_Nghi_dinh_2932025ND-CP_Dieu_khoan_chuyen_tiep_then_chot\"><\/span><b>\ubc95\ub839 293\/2025\/ND-CP \uc81c5\uc870 \uc81c4\ud56d: \uc8fc\uc694 \uacbd\uacfc \uaddc\uc815<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ucd5c\uc800\uc784\uae08\uc744 \ucd08\uacfc\ud558\ub294 \uae09\uc5ec\uac00 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0\ub97c \uc9c1\uc811\uc801\uc73c\ub85c \uacb0\uc815\ud558\ub294 \uc870\ud56d\uc785\ub2c8\ub2e4. \ubc95\ub839 293\/2025\/ND-CP \uc81c5\uc870 4\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud569\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uc0ac\uc6a9\uc790\ub294 \uae30\uc874 \uadfc\ub85c\uacc4\uc57d \ubc0f \ub2e8\uccb4\ud611\uc57d\uc744 \uac80\ud1a0\ud558\uace0 \uc870\uc815\ud558\uc5ec \ubcf8 \uc2dc\ud589\ub839\uc744 \uc900\uc218\ud558\ub3c4\ub85d \ud560 \ucc45\uc784\uc774 \uc788\uc73c\uba70, \uae30\uc874 \uc784\uae08 \uc870\ud56d\uc744 \ud3d0\uc9c0\ud558\uac70\ub098 \uc0ad\uac10\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \ub2e4\ub9cc, \ubcf8 \uc2dc\ud589\ub839\uc5d0 \uaddc\uc815\ub41c \ub0b4\uc6a9\ubcf4\ub2e4 \uadfc\ub85c\uc790\uc5d0\uac8c \uc720\ub9ac\ud55c \ubc95\uc801\uc73c\ub85c \ud569\uc758\ub41c \uc870\ud56d(\uc608: \uace0\ub4f1\uad50\uc721 \ubc0f \uc9c1\uc5c5\ud6c8\ub828\uc774 \uc694\uad6c\ub418\ub294 \uc9c1\uc885\uc758 \uc784\uae08\uc744 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ucd5c\uc18c 7% \uc774\uc0c1 \ub192\uac8c \ucc45\uc815\ud558\uac70\ub098, \ud2b9\ud788 \ud798\ub4e4\uac70\ub098 \uc704\ud5d8\ud55c \uc791\uc5c5 \ud658\uacbd\uc5d0 \ucc98\ud55c \uc9c1\uc885\uc758 \uc784\uae08\uc744 \uc815\uc0c1\uc801\uc778 \uc870\uac74\uc5d0\uc11c \ub3d9\uc77c\ud55c \uc5c5\ubb34 \uac15\ub3c4\ub97c \uac00\uc9c4 \uc9c1\uc885\uc758 \uc784\uae08\ubcf4\ub2e4 \ucd5c\uc18c 7% \uc774\uc0c1 \ub192\uac8c \ucc45\uc815\ud558\ub294 \uc870\ud56d)\uc740 \ub2f9\uc0ac\uc790 \uac04 \ubcc4\ub3c4\uc758 \ud569\uc758\uac00 \uc5c6\ub294 \ud55c \uacc4\uc18d \uc2dc\ud589\ub429\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_nam_2026_quy_dinh_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_7_co_con_bat_buoc_chung_khong\"><\/span><b>2026\ub144\ubd80\ud130 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740 \uae09\uc5ec\ub97c \uae30\uc900\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \uc0b0\uc815\ud558\ub3c4\ub85d \ud558\ub294 \uaddc\uc815(7%)\uc774 \uc5ec\uc804\ud788 \uc758\ubb34\uc801\uc73c\ub85c \uc801\uc6a9\ub420\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><b>\uc544\ub2d9\ub2c8\ub2e4<\/b><span style=\"font-weight: 400;\">\ubc95\ub839 293\/2025\/ND-CP\ub294 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uac00 \uc219\ub828\ub41c \uadfc\ub85c\uc790\uc5d0 \ub300\ud55c \ucd5c\uc800 \uc784\uae08\ubcf4\ub2e4 \ub192\uc740 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\ub3c4\ub85d \uc758\ubb34\ud654\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc774\uc804\uc758 \uc9c0\uc5ed\ubcc4 \ucd5c\uc800\uc784\uae08 \ubc95\ub839\uacfc \uadfc\ubcf8\uc801\uc73c\ub85c \ub2e4\ub978 \uc810\uc778\ub370, \uc774\uc804 \ubc95\ub839\ub4e4\uc740 \uc774\ub7ec\ud55c \ucc28\uc774\ub97c \uc758\ubb34\uc801\uc778 \ucd5c\uc800\uc784\uae08 \uae30\uc900\uc73c\ub85c \uc5c4\uaca9\ud558\uac8c \uaddc\uc815\ud588\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadf8\ub7ec\ub098 &quot;\ub354 \uc774\uc0c1 \uc77c\ubc18\uc801\uc778 \uc694\uac74\uc774 \uc544\ub2c8\ub2e4&quot;\ub77c\ub294 \ub9d0\uc740 &quot;\ub354 \uc774\uc0c1 \uc801\uc6a9 \ub300\uc0c1\uc774 \uc544\ub2c8\ub2e4&quot;\ub77c\ub294 \uc758\ubbf8\ub294 \uc544\ub2d9\ub2c8\ub2e4. \ucd5c\uc800\uc784\uae08\uc744 \ucd08\uacfc\ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uae30\uc900 \uae09\uc5ec \uc218\uc900(7%)\uc740 \uc5ec\uc804\ud788 \uc874\uc7ac\ud558\uba70, \ub2e4\uc74c \uc808\uc5d0\uc11c \ubd84\uc11d\ud558\ub294 \ud2b9\uc815 \uc0ac\ub840\uc5d0\uc11c\ub294 \ubc95\uc801 \ud6a8\ub825\uc744 \uc628\uc804\ud788 \uc720\uc9c0\ud569\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 2026\ub144 \uae09\uc5ec \ubc0f \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc744 \uac80\ud1a0\ud560 \ub54c \uac00\uc7a5 \uc911\uc694\ud558\uac8c \uc774\ud574\ud574\uc57c \ud560 \uc0ac\ud56d\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_tien_luong_dong_BHXH_phai_cao_hon_muc_luong_toi_thieu_7\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc544\uc57c \ud558\ub294 \uacbd\uc6b0\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc785\ub2c8\uae4c(7%)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc95\ub839 293\/2025\/ND-CP \uc81c5\uc870 4\ud56d\uc5d0 \ub530\ub974\uba74, \ucd5c\uc800\uc784\uae08\uc744 \ucd08\uacfc\ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec\ub294 \ub2e4\uc74c\uc758 \ub450 \uac00\uc9c0 \uacbd\uc6b0\uc5d0\ub9cc \uc758\ubb34\uc801\uc73c\ub85c \uc9c0\uae09\ub418\uba70, \ub2e8 \uc0ac\uc804\uc5d0 \ubc95\uc801 \ud569\uc758 \ub610\ub294 \uc57d\uc815\uc774 \uc788\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_1_Doanh_nghiep_da_cam_ket_tra_luong_cao_hon_7_cho_lao_dong_qua_dao_tao\"><\/span><b>\uc0ac\ub840 1: \ud68c\uc0ac\ub294 \uc219\ub828\ub41c \uadfc\ub85c\uc790\uc5d0\uac8c 7%\ubcf4\ub2e4 \ub192\uc740 \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\uae30\ub85c \uc57d\uc18d\ud588\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uace0\uc6a9 \uacc4\uc57d, \ub2e8\uccb4 \uad50\uc12d \ud611\uc57d \ub610\ub294 \ud68c\uc0ac \uc784\uae08 \uaddc\uc815\uc5d0 \uace0\ub4f1 \uad50\uc721\uc774\ub098 \uc9c1\uc5c5 \ud6c8\ub828\uc774 \ud544\uc694\ud55c \uc9c1\ubb34\uc5d0 \uc885\uc0ac\ud558\ub294 \uc9c1\uc6d0\uc5d0\uac8c \ucd5c\uc800 \uc784\uae08\ubcf4\ub2e4 \ucd5c\uc18c 7% \uc774\uc0c1 \ub192\uc740 \uc784\uae08\uc744 \uc9c0\uae09\ud55c\ub2e4\ub294 \uc870\ud56d\uc774 \uc774\ubbf8 \ud3ec\ud568\ub418\uc5b4 \uc788\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uc758\ubb34\ub294 \uacc4\uc18d \uc774\ud589\ub429\ub2c8\ub2e4. \uc774 \uacbd\uc6b0, \ucd5c\uc800 \uc784\uae08\uc778 7%\ub97c \ucd08\uacfc\ud558\ub294 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \ub354 \ub192\uc740 \uae09\uc5ec\ub294 \uc77c\ubc18\uc801\uc778 \ubc95\uc801 \uc758\ubb34 \ub54c\ubb38\uc774 \uc544\ub2c8\ub77c, \ud574\ub2f9 \uc870\ud56d\uc774 \ubc95\uc801\uc73c\ub85c \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \uc720\ub9ac\ud558\uac8c \uc791\uc6a9\ud558\uae30 \ub54c\ubb38\uc5d0 \ud68c\uc0ac\uac00 \ud2b9\uc815 \uc9c1\uc6d0 \uc9d1\ub2e8\uc5d0 \ub300\ud574 \uc57d\uc815\ud55c \ub300\ub85c \uc9c0\uae09\ud574\uc57c \ud560 \uc758\ubb34\ub85c \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\uc720\uc758\ud574\uc57c \ud560 \uc911\uc694\ud55c \uc870\uac74:<\/b><span style=\"font-weight: 400;\"> \uc774\ub7ec\ud55c \uc57d\uc815\uc740 \ubc95\ub839 293\/2025\/ND-CP\uac00 \ubc1c\ud6a8\ub418\uae30 \uc804\uc5d0 \uc874\uc7ac\ud588\uc5b4\uc57c \ud558\uba70, \uc0c8\ub85c\uc6b4 \uaddc\uc815\ubcf4\ub2e4 \uc720\ub9ac\ud55c \uc870\uac74\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uae30\uc5c5\uc740 \uadfc\ub85c \uae30\ub85d\uc5d0 \uadf8\ub7ec\ud55c \uc57d\uc815\uc774 \uc5c6\uc5c8\ub358 \uc9c1\uc704\uc5d0 \ub300\ud574 \uae30\uc874 \uaddc\uc815\uc744 \uadfc\uac70\ub85c 7% \uc138\uc728\uc744 \uc801\uc6a9\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_2_Doanh_nghiep_da_cam_ket_tra_luong_cao_hon_7_cho_cong_viec_co_dieu_kien_lao_dong_dac_biet_nang_nhoc_doc_hai_nguy_hiem\"><\/span><b>\uc0ac\ub840 2: \ud574\ub2f9 \uae30\uc5c5\uc740 \ud2b9\ud788 \ud798\ub4e4\uac70\ub098 \uc704\ud5d8\ud558\uac70\ub098 \uc720\ud574\ud55c \uc791\uc5c5 \ud658\uacbd\uc5d0\uc11c\uc758 \uc5c5\ubb34\uc5d0 \ub300\ud574 7%\ubcf4\ub2e4 \ub192\uc740 \uc784\uae08\uc744 \uc9c0\uae09\ud558\uae30\ub85c \uc57d\uc18d\ud588\uc2b5\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc758 \uacbd\uc6b0\uc640 \ub9c8\ucc2c\uac00\uc9c0\ub85c, \uae30\uc5c5\uc774 \ud2b9\ubcc4\ud788 \ud798\ub4e4\uac70\ub098 \uc704\ud5d8\ud558\uac70\ub098 \uc720\ud574\ud55c \uc791\uc5c5 \uc870\uac74\uc744 \uc218\ubc18\ud558\ub294 \uc9c1\ubb34 \ub610\ub294 \uc9c1\uc704\uc5d0 \ub300\ud574 \uc815\uc0c1\uc801\uc778 \uc791\uc5c5 \uc870\uac74\uc5d0\uc11c \ub3d9\uc77c\ud55c \ubcf5\uc7a1\uc131\uc744 \uac00\uc9c4 \uc9c1\ubb34\uc5d0 \ub300\ud55c \uae09\uc5ec\ubcf4\ub2e4 \ucd5c\uc18c 7% \uc774\uc0c1 \ub192\uc740 \uae09\uc5ec\ub97c \uc9c0\uae09\ud558\uae30\ub85c \uc57d\uc18d\ud55c \uacbd\uc6b0, \ud574\ub2f9 \uc57d\uc18d\uc740 \uacc4\uc18d \uc774\ud589\ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud2b9\ud788 \ub9e4\uc6b0 \ud798\ub4e4\uace0 \uc704\ud5d8\ud55c \uc9c1\uc885\uc5d0 \uc801\uc6a9\ub418\ub294 \uadfc\ub85c\uc870\uac74\uc218\ub2f9 \uadf8\ub8f9\uc5d0\uc11c \uac00\uc7a5 \ud070 \ucc28\uc774\uc774\uba70, \uc77c\ubc18\uc801\uc778 \uc218\uc900\uc758 \ud798\ub4e4\uace0 \uc704\ud5d8\ud55c \uc9c1\uc885\uc5d0 \uc801\uc6a9\ub418\ub294 5% \uc218\uc900\uacfc \uba85\ud655\ud788 \uad6c\ubd84\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08(7%)\uc744 \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uad00\ud560 \ub2f9\uad6d\uc774 \ubc1c\ud589\ud55c \ud2b9\ud788 \ud798\ub4e4\uace0 \uc704\ud5d8\ud55c \uc9c1\uc5c5 \ubaa9\ub85d\uc744 \ucc38\uc870\ud558\uc5ec \uc790\uaca9 \uc694\uac74\uc744 \ucda9\uc871\ud558\uc9c0 \uc54a\ub294 \uc9c1\uc704\uc5d0 \ubb34\ubd84\ubcc4\ud558\uac8c \uc9c0\uc6d0\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uace0 \uc801\uaca9\uc790\ub97c \uc815\ud655\ud558\uac8c \uc2dd\ubcc4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_tien_luong_dong_BHXH_KHONG_bat_buoc_phai_cao_hon_muc_luong_toi_thieu_7\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc744 \ud544\uc694\uac00 \uc5c6\ub294 \uacbd\uc6b0\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc785\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubc18\ub300\ub85c, \uc0ac\uc5c5\uccb4\uac00 7% \uc784\uae08 \ucc28\uc774\uc5d0 \uad00\ud55c \uc11c\uba74 \uacc4\uc57d\uc774\ub098 \uc57d\uc815\uc744 \uccb4\uacb0\ud55c \uc801\uc774 \uc5c6\ub294 \uacbd\uc6b0, \uc2e4\uc81c \uc9c1\ubb34\uc5d0 \uad50\uc721\uc774 \ud544\uc694\ud558\uac70\ub098 \uace0\uac15\ub3c4 \ub610\ub294 \uc704\ud5d8\ud55c \uc791\uc5c5\uc774 \ud3ec\ud568\ub418\ub294\uc9c0 \uc5ec\ubd80\uc640 \uad00\uacc4\uc5c6\uc774, 2026\ub144\ubd80\ud130 \uc0ac\uc5c5\uccb4\ub294 7% \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740 \uc784\uae08\uc744 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub85c \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \ud574\ub2f9 \uc784\uae08\uc740 2019\ub144 \ub178\ub3d9\ubc95 \uc81c90\uc870\uc758 \uc77c\ubc18 \uc6d0\uce59, \uc989 \uc2dc\ud589\ub839 293\/2025\/ND-CP\uc5d0 \uba85\uc2dc\ub41c \uc9c0\uc5ed \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub0ae\uc544\uc11c\ub294 \uc548 \ub41c\ub2e4\ub294 \uc6d0\uce59\ub9cc \uc900\uc218\ud558\uba74 \ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0, \ub2f9\uc0ac\uc790\ub4e4\uc740 \uc6d0\ub798\uc758 \uc57d\uc815 \ub0b4\uc6a9\uacfc \ub2e4\ub974\uac8c \ud569\uc758\ud560 \uad8c\ub9ac\uac00 \uc5ec\uc804\ud788 \uc874\uc7ac\ud569\ub2c8\ub2e4. \uace0\uc6a9\uc8fc\uc640 \uadfc\ub85c\uc790\uac00 \ubc95\uc801\uc73c\ub85c \ud569\uc758\ub41c \uc808\ucc28\uc5d0 \ub530\ub77c \uc784\uae08 \uc0ad\uac10\uc744 \ud3ec\ud568\ud55c \ucc28\uc561 \uc870\uc815\uc744 \uc0c1\ud638 \ud569\uc758\ud558\ub294 \uacbd\uc6b0, \uc774\uc804\uc5d0 \ucd5c\uc800\uc784\uae08(7%)\ubcf4\ub2e4 \ub192\uc558\ub358 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900 \uc784\uae08 \uc218\uc900\uc740 \ud604\uc7ac \uc0c1\ud0dc\ub85c \uc720\uc9c0\ub418\uc9c0 \uc54a\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_anh_huong_the_nao_den_can_cu_dong_BHXH\"><\/span><b>\ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc740 \uae09\uc5ec\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \ubbf8\uce60\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc704\uc5d0\uc11c \uc5b8\uae09\ud55c \ub450 \uac00\uc9c0 \uacbd\uc6b0\uc5d0 7% \uc758\ubb34\ub85c \uc778\ud574 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc744 \uacbd\uc6b0, \uc774 \ucc28\uc561\uc740 \ucd94\uac00 \ubd80\ub2f4\uae08\uc774 \uc544\ub2c8\ub77c 2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c31\uc870\uc5d0 \ub530\ub77c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\ucd08\uac00 \ub418\ub294 \uc6d4\uae09\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uc774\ub294 \ud569\uc758\ub41c \uae08\uc561\uc73c\ub85c \ub9e4 \uae09\uc5ec \uc9c0\uae09 \uc2dc \uc815\uae30\uc801\uc774\uace0 \uc548\uc815\uc801\uc73c\ub85c \uc9c0\uae09\ub418\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc2e4\uc81c \uc801\uc6a9 \uacb0\uacfc: \uae30\uc5c5\uc740 \ubcf4\ud5d8\ub8cc \ucd5c\uc801\ud654\ub97c \uc704\ud574 \uae09\uc5ec\uc5d0\uc11c 7% \ud56d\ubaa9\uc758 \ucc28\uc561\uc744 \ubd84\ub9ac\ud558\uc5ec \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\ub294 \uac83\uc774 \ud5c8\uc6a9\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uc774\ub294 \ud5c8\uc704 \uc2e0\uace0\uc5d0 \ud574\ub2f9\ud558\uba70, \uc138\ubb34\uc870\uc0ac \uc2dc \uc18c\uae09 \uc9d5\uc218 \ubc0f \ubc8c\uae08 \ubd80\uacfc\ub85c \uc774\uc5b4\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub3d9\uc2dc\uc5d0, \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \uc801\uc815 \uae09\uc5ec\ub97c \ucd5c\uc800\uc784\uae08(7%)\ubcf4\ub2e4 \ub192\uac8c \uc720\uc9c0\ud558\ub294 \uac83\uc740, \uc758\ubb34\uc9c1\uc758 \uacbd\uc6b0 \ud574\ub2f9 \uae09\uc5ec\ub97c \uae30\uc900\uc73c\ub85c \uc9c8\ubcd1, \ucd9c\uc0b0, \ud1f4\uc9c1 \uae09\uc5ec\ub97c \uacc4\uc0b0\ud558\uae30 \ub54c\ubb38\uc5d0 \ud5a5\ud6c4 \uadfc\ub85c\uc790\uc758 \ubcf5\uc9c0 \ud61c\ud0dd\uc744 \uc9c1\uc811\uc801\uc73c\ub85c \uc99d\uac00\uc2dc\ud0a4\ub294 \ud6a8\uacfc\ub3c4 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8 \uadfc\ub85c\uc790\ubfd0 \uc544\ub2c8\ub77c \uc678\uad6d\uc778 \uadfc\ub85c\uc790\ub97c \uace0\uc6a9\ud558\ub294 \uae30\uc5c5 \ub610\ud55c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc774 \ubca0\ud2b8\ub0a8 \uadfc\ub85c\uc790\uc5d0\uac8c \uc801\uc6a9\ub418\ub294 \uc6d0\uce59\uacfc \uc644\uc804\ud788 \ub3d9\uc77c\ud558\uc9c0 \uc54a\uc740 \uba87 \uac00\uc9c0 \ud2b9\uc218\ud55c \ud2b9\uc9d5\uc744 \uac00\uc9c0\uace0 \uc788\ub2e4\ub294 \uc810\uc744 \uc778\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \uae30\uc5c5 \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774\ub7ec\ud55c \uc0b0\uc815 \ubc29\ubc95\uc744 \uc790\uc138\ud788 \uc0b4\ud3b4\ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/\"> \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc561<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uae30\uc5c5\uc5d0 \ub450 \uadf8\ub8f9\uc758 \uc9c1\uc6d0\uc774 \ub3d9\uc2dc\uc5d0 \uc788\uc744 \ub54c \ubc1c\uc0dd\ud558\ub294 \ud63c\ub780\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574\uc11c\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_viec_duoi_14_ngay_co_phai_dong_BHXH_khong\"><\/span><b>14\uc77c \ubbf8\ub9cc\uc73c\ub85c \uc77c\ud574\ub3c4 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc744 \uc704\ud55c \uae09\uc5ec\ub97c \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \uc5bc\ub9c8\ub098 \ub192\uac8c \ucc45\uc815\ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc9c8\ubb38\uacfc \ub354\ubd88\uc5b4, \uae09\uc5ec \uacc4\uc0b0\uc5d0 \uc788\uc5b4 \ud754\ud788 \uc798\ubabb \uc54c\ub824\uc9c4 \uc0ac\uc2e4 \uc911 \ud558\ub098\ub294 \ud55c \ub2ec\uc5d0 14\uc77c \ubbf8\ub9cc\uc73c\ub85c \uadfc\ubb34\ud558\ub294 \uc9c1\uc6d0\uc740 \uc790\ub3d9\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uac00 \uba74\uc81c\ub41c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uc798\ubabb\ub41c \uc774\ud574\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c5\uc870 \uc81c33\ud56d\uc5d0 \ub530\ub974\uba74:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\ud55c \ub2ec \ub3d9\uc548 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc544\ub3c4 \ub418\ub294 \uc870\uac74\uc740 \ud574\ub2f9 \uc6d4\uc5d0 14\uc77c \uc774\uc0c1 \ubb34\uae09 \ud734\ubb34\ud558\ub294 \uac83\uc774\uba70, \uc2e4\uc81c \uadfc\ubb34\uc77c \uc218\ub97c \uae30\uc900\uc73c\ub85c \uacc4\uc0b0\ud558\ub294 \uac83\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc989, 2019\ub144 \ub178\ub3d9\ubc95\uc5d0 \ub530\ub978 \uc720\uae09 \ud734\uac00, \uacf5\ud734\uc77c, \uc124\ub0a0 \uc5f0\ud734, \uc5f0\ucc28 \ud734\uac00, \uac1c\uc778 \ud734\uac00 \ub4f1\uc740 \ubaa8\ub450 \ud574\ub2f9 \uc6d4\uc758 \uc720\uae09 \ud734\ubb34\uc77c\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, 12\uc77c\ub9cc \uadfc\ubb34\ud55c \uc9c1\uc6d0\uc774 3\uc77c\uc758 \uc720\uae09 \uacb0\ud63c \ud734\uac00\ub97c \uc0ac\uc6a9\ud558\ub294 \uacbd\uc6b0, \ucd1d \uc720\uae09 \ud734\ubb34\uc77c\uc740 15\uc77c\uc774 \ub418\ubbc0\ub85c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uc758\ubb34\uac00 \ubc1c\uc0dd\ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_de_tuan_thu_dung_quy_dinh_ve_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_7\"><\/span><b>\ucd5c\uc800\uc784\uae08\uc744 \ucd08\uacfc\ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec\uc640 \uad00\ub828\ub41c \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \uc5b4\ub5a4 \uc870\uce58\ub97c \ucde8\ud574\uc57c \ud560\uae4c\uc694(7%)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9827\" aria-describedby=\"caption-attachment-9827\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9827\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-can-lam-gi-de-tuan-thu-dung-quy-dinh-ve-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-7.jpg\" alt=\"Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec \u0111\u1ec3 tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u 7%\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-can-lam-gi-de-tuan-thu-dung-quy-dinh-ve-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-7.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-can-lam-gi-de-tuan-thu-dung-quy-dinh-ve-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-7-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-can-lam-gi-de-tuan-thu-dung-quy-dinh-ve-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-7-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-can-lam-gi-de-tuan-thu-dung-quy-dinh-ve-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-7-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Doanh-nghiep-can-lam-gi-de-tuan-thu-dung-quy-dinh-ve-tien-luong-dong-BHXH-cao-hon-muc-luong-toi-thieu-7-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9827\" class=\"wp-caption-text\">\ucd5c\uc800\uc784\uae08\uc744 \ucd08\uacfc\ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1 \uae09\uc5ec\uc640 \uad00\ub828\ub41c \uaddc\uc815\uc744 \uc900\uc218\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc740 \ubb34\uc5c7\uc744 \ud574\uc57c \ud560\uae4c\uc694? (7%)<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144 \uccab \uae09\uc5ec \uc9c0\uae09 \uae30\uac04 \uc804\uc5d0 \uc778\uc0ac \ubc0f \uae09\uc5ec \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;\">1\ub2e8\uacc4 \u2013 \ubaa8\ub4e0 \uace0\uc6a9 \uacc4\uc57d \ubc0f \ub2e8\uccb4 \uad50\uc12d \ud611\uc57d\uc744 \uac80\ud1a0\ud558\uc2ed\uc2dc\uc624. \uc219\ub828\ub41c \uadfc\ub85c\uc790\uc758 \uacbd\uc6b0 \ucd5c\uc800 \uc784\uae08\ubcf4\ub2e4 \ucd5c\uc18c 7% \uc774\uc0c1 \ub192\uc740 \uc784\uae08\uc744 \uc9c0\uae09\ud558\uae30\ub85c \uc774\uc804\uc5d0 \uc57d\uc815\ud588\uac70\ub098, \ud2b9\ud788 \ud798\ub4e4\uac70\ub098 \uc704\ud5d8\ud558\uac70\ub098 \uc704\ud5d8\ud55c \uc791\uc5c5\uc758 \uacbd\uc6b0 7%\ubcf4\ub2e4 \ub192\uc740 \uc784\uae08\uc744 \uc9c0\uae09\ud558\uae30\ub85c \uc57d\uc815\ud55c \uc9c1\uc704 \ub610\ub294 \uc9c1\ubb34\uba85\uc744 \ud655\uc778\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">2\ub2e8\uacc4 \u2013 \uae30\uc874 \uc57d\uc18d\ub4e4\uc744 \ub450 \uadf8\ub8f9\uc73c\ub85c \uba85\ud655\ud558\uac8c \ubd84\ub958\ud569\ub2c8\ub2e4. \uccab\uc9f8, \uadfc\ub85c\uc790\uc5d0\uac8c \ub354 \uc720\ub9ac\ud558\uace0 \ubc95\ub839 293\/2025\/ND-CP \uc81c5\uc870 4\ud56d\uc5d0 \ub530\ub77c \uacc4\uc18d \uc774\ud589\ub418\uc5b4\uc57c \ud558\ub294 \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\ub294 \uc57d\uc18d\ub4e4\uc785\ub2c8\ub2e4. \ub458\uc9f8, \uad00\ub840\uc5d0 \ub530\ub77c \uc801\uc6a9\ub418\uace0 \uc11c\uba74\uc73c\ub85c \ubb38\uc11c\ud654\ub418\uc9c0 \uc54a\uc558\uc73c\uba70 \ud604\uc7ac \uc0c1\ud0dc\ub97c \uc720\uc9c0\ud560 \ud544\uc694\uac00 \uc5c6\ub294 \uc57d\uc18d\ub4e4\uc785\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3\ub2e8\uacc4 \u2013 \ud604\uc7ac \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uae09\uc5ec \uba85\uc138\uc11c\uc640 \ube44\uad50: \uc0ac\ud68c\ubcf4\ud5d8\ubc95 2024 \uc81c31\uc870\uc5d0 \ub530\ub77c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\uc900\uc774 \ub418\ub294 \uc6d4\uae09\uc5d0 \ucc28\uc561(\uc788\ub294 \uacbd\uc6b0)\uc774 \uc644\uc804\ud788 \ubc18\uc601\ub418\uc5c8\ub294\uc9c0 \ud655\uc778\ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4\ub2e8\uacc4 \u2013 \uc870\uc815\uc774 \ud544\uc694\ud55c \uacbd\uc6b0 \uc9c1\uc6d0\uacfc \uc7ac\ud611\uc0c1: \uae30\uc5c5\uc774 \uae30\uc874 \uc57d\uc18d\uc744 \ubcc0\uacbd\ud558\uace0\uc790 \ud558\ub294 \uacbd\uc6b0, \uc62c\ubc14\ub978 \ud611\uc0c1 \uc808\ucc28\ub97c \ub530\ub77c\uc57c \ud558\uba70 \uae30\uc874 \ud61c\ud0dd\uc744 \uc77c\ubc29\uc801\uc73c\ub85c \uc0ad\uac10\ud574\uc11c\ub294 \uc548 \ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5\ub2e8\uacc4 \u2013 \uc99d\ube59 \uc11c\ub958: \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub41c \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08(7%)\ubcf4\ub2e4 \ub192\ub2e4\ub294 \uac83\uc744 \uc99d\uba85\ud558\ub294 \ubaa8\ub4e0 \uc99d\ube59 \uc11c\ub958(\uadfc\ub85c \uacc4\uc57d\uc11c, \ub2e8\uccb4\ud611\uc57d, \uae09\uc5ec \uaddc\uc815, \uc0c1\uc138 \uae09\uc5ec \uae30\ub85d \ub4f1)\ub97c \uc0ac\ud68c\ubcf4\ud5d8 \uae30\uad00\uc774\ub098 \ub178\ub3d9\uac10\ub3c5\uad00\uc774 \uac10\uc0ac\ub97c \uc2e4\uc2dc\ud560 \ub54c \uc124\uba85\ud560 \uc218 \uc788\ub3c4\ub85d \uc644\ubcbd\ud558\uac8c \ubcf4\uad00\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc5d0 \ub530\ub978 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900, \ub0a9\ubd80\uc728, \uac00\uc785 \ub300\uc0c1\uc790 \ubcc0\uacbd \uc0ac\ud56d\uc740 \ucd5c\uc800\uc784\uae08\uc744 \ucd08\uacfc\ud558\ub294 \uae09\uc5ec\uc5d0 \ub300\ud55c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uc758\ubb34 \ubb38\uc81c\uc5d0\ub9cc \uad6d\ud55c\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \uae30\uc5c5\ub4e4\uc740 \uc774 \uae30\uc0ac\uc5d0 \ud3ec\ud568\ub41c \ub2e4\ub978 \uc911\uc694\ud55c \uc0c8\ub85c\uc6b4 \uc0ac\ud56d\ub4e4\ub3c4 \uc219\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/4-thay-doi-noi-bat-ve-chinh-sach-bhxh\/\"> \uc0ac\ud68c\ubcf4\ud5d8 \uc815\ucc45\uc758 \uc8fc\ubaa9\ud560 \ub9cc\ud55c 4\uac00\uc9c0 \ubcc0\ud654.<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \ubd80\uc11c \uc804\uccb4\uc758 \uae09\uc5ec \uccb4\uacc4\ub97c \uac80\ud1a0\ud558\uae30 \uc804\uc5d0 \ud3ec\uad04\uc801\uc778 \uac1c\uc694\ub97c \ud30c\uc545\ud558\uae30 \uc704\ud574\uc11c\uc785\ub2c8\ub2e4.<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\ub05d\ub0b4\ub2e4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2026\ub144\ubd80\ud130 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uc704\ud55c \ucd5c\uc800\uc784\uae08(7%) \uc774\uc0c1\uc758 \uae09\uc5ec \uc9c0\uae09\uc740 \uc774\uc804\uacfc \uac19\uc774 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uc5d0 \uc758\ubb34\uc801\uc778 \uc694\uac74\uc774 \ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ub2e8, \ub2e4\uc74c \ub450 \uac00\uc9c0 \uacbd\uc6b0\uc5d0\ub9cc \uae09\uc5ec \ucc28\uc561 \uc9c0\uae09\uc774 \uc758\ubb34\uc801\uc73c\ub85c \uc720\uc9c0\ub429\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud68c\uc0ac\ub294 \uc219\ub828\ub41c \uadfc\ub85c\uc790\uc5d0\uac8c (7% \uc774\uc0c1\uc758) \ub354 \ub192\uc740 \uc784\uae08\uc744 \uc9c0\uae09\ud558\uae30\ub85c \uc57d\uc18d\ud588\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub610\ub294, \ud2b9\ud788 \ud798\ub4e4\uac70\ub098 \uc704\ud5d8\ud558\uac70\ub098 \uc720\ud574\ud55c \uc791\uc5c5 \uc870\uac74\uc744 \uac00\uc9c4 \uc9c1\uc885\uc5d0 \ub300\ud574\uc11c\ub3c4 \uc720\uc0ac\ud55c \uc57d\uc18d\uc774 \uc774\ub8e8\uc5b4\uc84c\uc73c\uba70, \uc774\ub7ec\ud55c \uc57d\uc18d\uc740 \uadfc\ub85c\uc790\uc5d0\uac8c \ub354 \uc720\ub9ac\ud558\uace0 \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\ub294 \ud569\uc758\ub85c\uc11c \ubc95\ub839 293\/2025\/ND-CP\uac00 \ubc1c\ud6a8\ub418\uae30 \uc804\uc5d0 \uccb4\uacb0\ub41c \uac83\uc774\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ubcc0\uacbd \uc0ac\ud56d\uc740 \uc2e0\uc911\ud55c \uac80\ud1a0\uac00 \ud544\uc694\ud569\ub2c8\ub2e4. \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\ub97c \ucd5c\uc800 \uc784\uae08\ubcf4\ub2e4 \uc5bc\ub9c8\ub098 \ub192\uac8c \ucc45\uc815\ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc624\ub958\ub294 \uae30\uc5c5\uc758 \uc778\uac74\ube44\uc5d0 \uc601\ud5a5\uc744 \ubbf8\uce60 \ubfd0\ub9cc \uc544\ub2c8\ub77c \uadfc\ub85c\uc790\uc758 \uc7a5\uae30\uc801\uc778 \uc0ac\ud68c \ubcf4\ud5d8 \ud61c\ud0dd\uc5d0\ub3c4 \uc9c1\uc811\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce58\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uae30\uc5c5\uc774 \uadfc\ub85c\uacc4\uc57d \uac80\ud1a0, \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900 \ud655\uc815, \ub610\ub294 \ubc95\ub839 293\/2025\/ND-CP \uc900\uc218\ub97c \uc704\ud55c \uae09\uc5ec \uad6c\uc870 \uc870\uc815\uc5d0 \ub300\ud574 \ud655\uc2e0\uc774 \uc11c\uc9c0 \uc54a\ub294 \uacbd\uc6b0, \ub2e4\uc74c \uc815\ubcf4\ub97c \ucc38\uace0\ud558\uc2dc\uae30 \ubc14\ub78d\ub2c8\ub2e4. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\">\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uae09\uc5ec \ubc0f \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uac00 \ud56d\uc0c1 \uaddc\uc815\uc744 \uc900\uc218\ud558\ub3c4\ub85d \uc9c0\uc6d0\ubc1b\uc73c\ub824\uba74 MAN(Master Accountant Network)\uc5d0 \ubb38\uc758\ud558\uc2ed\uc2dc\uc624.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ko\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN \u2013 \ub9c8\uc2a4\ud130 \ud68c\uacc4\uc0ac \ub124\ud2b8\uc6cc\ud06c\uc5d0 \ubb38\uc758\ud558\uc138\uc694<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \ubb34\ub8cc \uc9c0\uc6d0 \ubc0f \uc0c1\ub2f4\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <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 style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucf58\ud150\uce20 \uc81c\uc791 \ubc0f \uc804\ubb38 \uac80\ud1a0 \ub2f4\ub2f9: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\ub808 \ud638\uc559 \ud22c\uc60c - MAN(Master Accountant Network) \uc124\ub9bd\uc790 \uacb8 CEO<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\uadf8\ub294 \ubca0\ud2b8\ub0a8 \uacf5\uc778\ud68c\uacc4\uc0ac(CPA) \uac10\uc0ac\uc778\uc73c\ub85c, \ud68c\uacc4, \uac10\uc0ac, \uc138\ubb34 \ubc0f \uae30\uc5c5 \ubc95\ub960 \uc790\ubb38 \ubd84\uc57c\uc5d0\uc11c 30\ub144 \uc774\uc0c1\uc758 \ud48d\ubd80\ud55c \uacbd\ud5d8\uc744 \ubcf4\uc720\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu\"><\/span><b>\ucd5c\uc800\uc784\uae08 \ucd08\uacfc \uc18c\ub4dd\uc790\uc5d0 \ub300\ud55c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uad00\ub828 \uc790\uc8fc \ubb3b\ub294 \uc9c8\ubb38<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tu_nam_2026_tien_luong_dong_BHXH_co_bat_buoc_phai_cao_hon_muc_luong_toi_thieu_7_khong\"><\/span><b>2026\ub144\ubd80\ud130 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08(7%)\ubcf4\ub2e4 \ub192\uc544\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \uc758\ubb34 \uc0ac\ud56d\uc774 \uc544\ub2d9\ub2c8\ub2e4. \ubc95\ub839 293\/2025\/ND-CP\ub294 \ub354 \uc774\uc0c1 7% \uc218\uc900\uc744 \ubaa8\ub4e0 \uc0ac\uc5c5\uccb4\uc5d0 \ub300\ud55c \uc77c\ubc18\uc801\uc778 \uc758\ubb34 \uc0ac\ud56d\uc73c\ub85c \uaddc\uc815\ud558\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4. \ud574\ub2f9 \uc218\uc900\uc740 \uc0ac\uc5c5\uccb4\uac00 \uc0ac\uc804\uc5d0 \ubc95\uc801 \uad6c\uc18d\ub825\uc774 \uc788\ub294 \uc57d\uc815\uc744 \ud55c \uacbd\uc6b0\uc5d0\ub9cc \uacc4\uc18d \uc801\uc6a9\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nao_tien_luong_dong_BHXH_van_phai_cao_hon_muc_luong_toi_thieu_7\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uac00 \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub192\uc544\uc57c \ud558\ub294 \uacbd\uc6b0\ub294 \uc5b4\ub5a4 \uacbd\uc6b0\uc785\ub2c8\uae4c(7%)?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub450 \uac00\uc9c0 \uc2dc\ub098\ub9ac\uc624\uac00 \uc788\uc2b5\ub2c8\ub2e4. \ud558\ub098\ub294 \uc9c1\uc5c5 \ud6c8\ub828\uc744 \ubc1b\uc740 \uadfc\ub85c\uc790\uc5d0\uac8c 7%\ubcf4\ub2e4 \ub192\uc740 \uc784\uae08\uc744 \uc9c0\uae09\ud558\uaca0\ub2e4\ub294 \uc57d\uc18d\uc774\uace0, \ub2e4\ub978 \ud558\ub098\ub294 \ud2b9\ud788 \ud798\ub4e4\uac70\ub098 \uc704\ud5d8\ud558\uac70\ub098 \uc720\ud574\ud55c \uc791\uc5c5 \ud658\uacbd\uc5d0\uc11c \uc77c\ud558\ub294 \uadfc\ub85c\uc790\uc5d0\uac8c 7%\uc640 \uc720\uc0ac\ud55c \uc784\uae08\uc744 \uc9c0\uae09\ud558\uaca0\ub2e4\ub294 \uc57d\uc18d\uc785\ub2c8\ub2e4. \ub450 \uac00\uc9c0 \ubaa8\ub450 \uadfc\ub85c\uc790\uc5d0\uac8c \ub354 \uc720\ub9ac\ud55c \ubc95\uc801\uc73c\ub85c \uc720\ud6a8\ud55c \ud569\uc758\uc5ec\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_chua_tung_co_cam_ket_7_thi_co_phai_bo_sung_khong\"><\/span><b>\ub9cc\uc57d \uae30\uc5c5\uc774 7% \uc57d\uc18d\uc744 \ud55c \uc801\uc774 \uc5c6\ub2e4\uba74, \uc9c0\uae08\uc774\ub77c\ub3c4 \ud574\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc544\ub2c8\uc694. \uae30\uc5c5\uc740 2019\ub144 \ub178\ub3d9\ubc95 \uc81c90\uc870\uc5d0 \uba85\uc2dc\ub41c \uc9c0\uc5ed \ucd5c\uc800\uc784\uae08\ubcf4\ub2e4 \ub0ae\uc740 \uc784\uae08\uc744 \uc9c0\uae09\ud558\uc9c0 \uc54a\ub3c4\ub85d\ub9cc \ud558\uba74 \ub429\ub2c8\ub2e4. \uc774\uc804\uc5d0 \ucd94\uac00 \ucc28\uc561(7%)\uc744 \uc124\uc815\ud558\uae30\ub85c \uc57d\uc815\ud558\uc9c0 \uc54a\uc740 \uacbd\uc6b0, \ucd94\uac00 \ucc28\uc561\uc744 \uc124\uc815\ud560 \ud544\uc694\ub294 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_chenh_lech_tien_luong_dong_BHXH_cao_hon_muc_luong_toi_thieu_7_co_phai_dua_vao_can_cu_dong_BHXH_khong\"><\/span><b>\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\uc640 \ucd5c\uc800\uc784\uae08(7%)\uc758 \ucc28\uc561\uc744 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc5d0 \ud3ec\ud568\uc2dc\ucf1c\uc57c \ud560\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124. \uc774\ub294 \uae09\uc5ec \uc9c0\uae09 \uae30\uac04 \ub3d9\uc548 \uc815\uae30\uc801\uc774\uace0 \uc548\uc815\uc801\uc73c\ub85c \uc9c0\uae09\ub418\ub294 \uae08\uc561\uc774\ubbc0\ub85c, 2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c31\uc870\uc5d0 \ub530\ub77c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\ucd08\uac00 \ub418\ub294 \uc6d4\uae09\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_the_thoa_thuan_lai_de_khong_ap_dung_muc_7_da_cam_ket_truoc_day_khong\"><\/span><b>\ud574\ub2f9 \ud68c\uc0ac\uac00 \uc774\uc804\uc5d0 \uc57d\uc815\ud588\ub358 7% \uc694\uc728\uc744 \uba74\uc81c\ubc1b\ub3c4\ub85d \uc7ac\ud611\uc0c1\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uace0\uc6a9\uc8fc\uc640 \uadfc\ub85c\uc790\uac00 \ubc95\uc801 \uc808\ucc28\uc5d0 \ub530\ub77c \ub2e4\ub978 \ud569\uc758\ub97c \ud558\ub294 \uacbd\uc6b0, \uc774\ubbf8 \ud569\uc758\ub41c \ud61c\ud0dd\uc744 \uc77c\ubc29\uc801\uc73c\ub85c \uc0ad\uac10\ud558\ub294 \uac83\uc774 \uac00\ub2a5\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_5_va_muc_7_trong_cac_cam_ket_ve_dieu_kien_lao_dong_khac_nhau_the_nao\"><\/span><b>5%\uc640 7% \uc218\uc900\uc758 \ub178\ub3d9 \uc870\uac74 \uc57d\uc18d\uc740 \uc5b4\ub5bb\uac8c \ub2e4\ub978\uac00\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub808\ubca8 5%\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud798\ub4e4\uace0 \uc704\ud5d8\ud558\uac70\ub098 \uc704\ud5d8\ud55c \uc791\uc5c5 \ud658\uacbd\uc774 \uc694\uad6c\ub418\ub294 \uc9c1\uc885\uc5d0 \uc801\uc6a9\ub418\uba70, \ub808\ubca8 7%\ub294 \ud2b9\ud788 \ud798\ub4e4\uace0 \uc704\ud5d8\ud558\uac70\ub098 \uc704\ud5d8\ud55c \uc791\uc5c5 \ud658\uacbd\uc774 \uc694\uad6c\ub418\ub294 \uc9c1\uc885\uc5d0 \uc801\uc6a9\ub418\uace0, \ub354 \ub192\uc740 \ub808\ubca8\uc740 \uc704\ud5d8\ub3c4\uac00 \ub192\uc740 \uc9d1\ub2e8\uc5d0 \ud560\ub2f9\ub429\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH cao h\u01a1n m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u l\u00e0 c\u00e2u h\u1ecfi m\u00e0 kh\u00f4ng \u00edt k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 \u0111ang l\u00fang t\u00fang khi b\u01b0\u1edbc sang n\u0103m 2026, th\u1eddi \u0111i\u1ec3m Ngh\u1ecb \u0111\u1ecbnh 293\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c thay th\u1ebf khung l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng c\u0169. Nhi\u1ec1u doanh nghi\u1ec7p quen v\u1edbi nguy\u00ean t\u1eafc [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9836,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9825","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\/9825","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=9825"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9825\/revisions"}],"predecessor-version":[{"id":9829,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9825\/revisions\/9829"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9836"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}