{"id":9848,"date":"2026-09-14T10:18:08","date_gmt":"2026-09-14T03:18:08","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9848"},"modified":"2026-09-14T10:18:08","modified_gmt":"2026-09-14T03:18:08","slug":"nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/","title":{"rendered":"\uc9c1\uc6d0\uc774 \uc0ac\ud68c\ubcf4\ud5d8\uacfc \uac74\uac15\ubcf4\ud5d8\uc5d0 \uac00\uc785\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc740 \uacbd\uc6b0\uc5d0\ub3c4 \uace0\uc6a9\uc8fc\ub294 \ucd94\uac00 \ube44\uc6a9\uc744 \ubd80\ub2f4\ud574\uc57c \ud558\ub098\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u00e2n s\u1ef1. Theo <\/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\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u1ea3 th\u00eam c\u00f9ng k\u1ef3 l\u01b0\u01a1ng m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho nh\u00f3m lao \u0111\u1ed9ng n\u00e0y. B\u1ecf s\u00f3t ngh\u0129a v\u1ee5 t\u01b0\u1edfng ch\u1eebng nh\u1ecf n\u00e0y khi\u1ebfn kh\u00f4ng \u00edt doanh nghi\u1ec7p b\u1ecb x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh v\u00e0 bu\u1ed9c truy tr\u1ea3 ti\u1ec1n l\u00e3i khi thanh tra lao \u0111\u1ed9ng v\u00e0o cu\u1ed9c. B\u00e0i vi\u1ebft h\u1ec7 th\u1ed1ng \u0111\u1ea7y \u0111\u1ee7 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch t\u00ednh, m\u1ee9c ph\u1ea1t v\u00e0 quy tr\u00ecnh x\u1eed l\u00fd \u0111\u1ec3 b\u1ed9 ph\u1eadn ti\u1ec1n l\u01b0\u01a1ng ch\u1ee7 \u0111\u1ed9ng tr\u01b0\u1edbc m\u1ecdi \u0111\u1ee3t ki\u1ec3m tra.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Vi_sao_nghia_vu_tra_them_tien_cho_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT_la_dieu_doanh_nghiep_khong_the_bo_qua\" >V\u00ec sao ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT l\u00e0 \u0111i\u1ec1u doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u1ecf qua?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT_la_nhung_ai\" >Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT l\u00e0 nh\u1eefng ai?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Rui_ro_tai_chinh_neu_doanh_nghiep_bo_sot_khoan_tra_them\" >R\u1ee7i ro t\u00e0i ch\u00ednh n\u1ebfu doanh nghi\u1ec7p b\u1ecf s\u00f3t kho\u1ea3n tr\u1ea3 th\u00eam<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Dieu_168_Bo_luat_Lao_dong_2019_ve_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT\" >\u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Noi_dung_khoan_3_Dieu_168_Nghia_vu_tra_them_cung_ky_luong\" >N\u1ed9i dung kho\u1ea3n 3 \u0110i\u1ec1u 168: Ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam c\u00f9ng k\u1ef3 l\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Cach_xac_dinh_muc_tien_tra_them_tuong_duong_muc_dong\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c ti\u1ec1n tr\u1ea3 th\u00eam t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Muc_xu_phat_khi_doanh_nghiep_khong_tra_du_tien_cho_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT\" >M\u1ee9c x\u1eed ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 \u0111\u1ee7 ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Muc_phat_tien_theo_so_luong_nguoi_lao_dong_vi_pham\" >M\u1ee9c ph\u1ea1t ti\u1ec1n theo s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng vi ph\u1ea1m<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Bien_phap_khac_phuc_hau_qua\" >Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Quy_trinh_5_buoc_chi_tra_dung_cho_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT\" >Quy tr\u00ecnh 5 b\u01b0\u1edbc chi tr\u1ea3 \u0111\u00fang cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Vi_du_thuc_te_tinh_khoan_tien_tra_them\" >V\u00ed d\u1ee5 th\u1ef1c t\u1ebf t\u00ednh kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Nhung_truong_hop_dac_biet_can_luu_y\" >Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Cau_hoi_thuong_gap_ve_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT_gom_nhung_ai\" >Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT g\u1ed3m nh\u1eefng ai?<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Doanh_nghiep_co_bat_buoc_tra_them_tien_cho_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT_khong\" >Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c tr\u1ea3 th\u00eam ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT kh\u00f4ng?<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Ngoai_tien_phat_doanh_nghiep_con_phai_chiu_trach_nhiem_gi\" >Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m g\u00ec?<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Khoan_tien_tra_them_co_phai_dong_thue_thu_nhap_ca_nhan_khong\" >Kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/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\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/#Cach_xac_dinh_muc_tien_tra_them_nhu_the_nao\" >C\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c ti\u1ec1n tr\u1ea3 th\u00eam nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_nghia_vu_tra_them_tien_cho_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT_la_dieu_doanh_nghiep_khong_the_bo_qua\"><\/span><b>V\u00ec sao ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT l\u00e0 \u0111i\u1ec1u doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u1ecf qua?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9852\" aria-describedby=\"caption-attachment-9852\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9852\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghia-vu-tra-them-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-la-dieu-doanh-nghiep-khong-the-bo-qua.jpg\" alt=\"Ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT l\u00e0 \u0111i\u1ec1u doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u1ecf qua\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghia-vu-tra-them-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-la-dieu-doanh-nghiep-khong-the-bo-qua.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghia-vu-tra-them-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-la-dieu-doanh-nghiep-khong-the-bo-qua-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghia-vu-tra-them-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-la-dieu-doanh-nghiep-khong-the-bo-qua-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghia-vu-tra-them-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-la-dieu-doanh-nghiep-khong-the-bo-qua-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Nghia-vu-tra-them-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-la-dieu-doanh-nghiep-khong-the-bo-qua-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9852\" class=\"wp-caption-text\">Ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT l\u00e0 \u0111i\u1ec1u doanh nghi\u1ec7p kh\u00f4ng th\u1ec3 b\u1ecf qua<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nhi\u1ec1u doanh nghi\u1ec7p m\u1eb7c \u0111\u1ecbnh r\u1eb1ng khi m\u1ed9t ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT, kho\u1ea3n chi ph\u00ed nh\u00e2n c\u00f4ng t\u01b0\u01a1ng \u1ee9ng s\u1ebd gi\u1ea3m \u0111i. \u0110\u00e2y l\u00e0 c\u00e1ch hi\u1ec3u sai l\u1ec7ch v\u00e0 ti\u1ec1m \u1ea9n r\u1ee7i ro ph\u00e1p l\u00fd l\u1edbn. Ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh r\u00f5, ph\u1ea7n ti\u1ebft ki\u1ec7m \u0111\u00f3 kh\u00f4ng thu\u1ed9c v\u1ec1 doanh nghi\u1ec7p m\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 tr\u1ef1c ti\u1ebfp v\u00e0o tay ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT_la_nhung_ai\"><\/span><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT l\u00e0 nh\u1eefng ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m lao \u0111\u1ed9ng c\u00f3 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng nh\u01b0ng v\u00ec l\u00fd do ph\u00e1p l\u00fd c\u1ee5 th\u1ec3 (th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng, \u0111\u1ed9 tu\u1ed5i, t\u00ecnh tr\u1ea1ng \u0111ang h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u ho\u1eb7c tr\u1ee3 c\u1ea5p, lo\u1ea1i h\u00ecnh c\u00f4ng vi\u1ec7c \u0111\u1eb7c th\u00f9 nh\u01b0 gi\u00fap vi\u1ec7c gia \u0111\u00ecnh\u2026) m\u00e0 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m m\u1ea5u ch\u1ed1t c\u1ea7n ph\u00e2n bi\u1ec7t: <\/b><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 nh\u00f3m <\/span><b>kh\u00f4ng thu\u1ed9c di\u1ec7n tham gia b\u1eaft bu\u1ed9c theo lu\u1eadt<\/b><span style=\"font-weight: 400;\">, kh\u00e1c ho\u00e0n to\u00e0n v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ed1n \u0111\u00f3ng ho\u1eb7c ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh \u0111\u00fang ai l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT ph\u1ea3i d\u1ef1a tr\u00ean h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 t\u00ecnh tr\u1ea1ng b\u1ea3o hi\u1ec3m hi\u1ec7n t\u1ea1i c\u1ee7a t\u1eebng c\u00e1 nh\u00e2n, kh\u00f4ng th\u1ec3 suy \u0111o\u00e1n c\u1ea3m t\u00ednh. Sai \u1edf kh\u00e2u nh\u1eadn di\u1ec7n s\u1ebd k\u00e9o theo sai to\u00e0n b\u1ed9 kh\u00e2u t\u00ednh l\u01b0\u01a1ng v\u00e0 tr\u1ea3 th\u00eam ph\u00eda sau.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rui_ro_tai_chinh_neu_doanh_nghiep_bo_sot_khoan_tra_them\"><\/span><b>R\u1ee7i ro t\u00e0i ch\u00ednh n\u1ebfu doanh nghi\u1ec7p b\u1ecf s\u00f3t kho\u1ea3n tr\u1ea3 th\u00eam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Khi doanh nghi\u1ec7p kh\u00f4ng chi tr\u1ea3 ho\u1eb7c chi tr\u1ea3 thi\u1ebfu kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT, hai lo\u1ea1i r\u1ee7i ro ph\u00e1t sinh song song:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 b\u1ecb bu\u1ed9c truy tr\u1ea3 to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu c\u1ed9ng l\u00e3i ch\u1eadm tr\u1ea3 t\u00ednh t\u1eeb th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh ngh\u0129a v\u1ee5.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu t\u00ecnh tr\u1ea1ng n\u00e0y k\u00e9o d\u00e0i nhi\u1ec1u th\u00e1ng ho\u1eb7c \u00e1p d\u1ee5ng cho nhi\u1ec1u lao \u0111\u1ed9ng c\u00f9ng l\u00fac, t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i kh\u1eafc ph\u1ee5c c\u00f3 th\u1ec3 l\u1edbn h\u01a1n nhi\u1ec1u l\u1ea7n kho\u1ea3n \u0111\u00e3 ti\u1ebft ki\u1ec7m ban \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_168_Bo_luat_Lao_dong_2019_ve_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT\"><\/span><b>\u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9850\" aria-describedby=\"caption-attachment-9850\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9850\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-168-Bo-luat-Lao-dong-2019-ve-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT.jpg\" alt=\"\u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-168-Bo-luat-Lao-dong-2019-ve-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-168-Bo-luat-Lao-dong-2019-ve-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-168-Bo-luat-Lao-dong-2019-ve-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-168-Bo-luat-Lao-dong-2019-ve-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Dieu-168-Bo-luat-Lao-dong-2019-ve-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9850\" class=\"wp-caption-text\">\u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, trong nh\u00f3m \u0111i\u1ec1u kho\u1ea3n v\u1ec1 tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Noi_dung_khoan_3_Dieu_168_Nghia_vu_tra_them_cung_ky_luong\"><\/span><b>N\u1ed9i dung kho\u1ea3n 3 \u0110i\u1ec1u 168: Ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam c\u00f9ng k\u1ef3 l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u lu\u1eadt quy \u0111\u1ecbnh<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p th\u00ec ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m chi tr\u1ea3 th\u00eam c\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng m\u1ed9t kho\u1ea3n ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba t\u1eeb kh\u00f3a ph\u00e1p l\u00fd c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng: <\/b><span style=\"font-weight: 400;\">Ngh\u0129a l\u00e0 kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam ph\u1ea3i \u0111\u01b0\u1ee3c chi tr\u1ea3 \u0111\u1ed3ng th\u1eddi v\u1edbi l\u01b0\u01a1ng h\u1eb1ng th\u00e1ng, kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p tr\u1ea3 m\u1ed9t l\u1ea7n cu\u1ed1i n\u0103m hay t\u00f9y nghi l\u00f9i th\u1eddi \u0111i\u1ec3m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi m\u1ee9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng: <\/b><span style=\"font-weight: 400;\">M\u1ee9c tr\u1ea3 th\u00eam \u0111\u01b0\u1ee3c t\u00ednh theo ph\u1ea7n tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng c\u1ee7a doanh nghi\u1ec7p (kh\u00f4ng ph\u1ea3i ph\u1ea7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ef1 \u0111\u00f3ng n\u1ebfu tham gia), \u00e1p d\u1ee5ng cho c\u1ea3 ba lo\u1ea1i b\u1ea3o hi\u1ec3m: x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, y t\u1ebf, th\u1ea5t nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/b><span style=\"font-weight: 400;\">: T\u1ef7 l\u1ec7 \u0111\u00f3ng d\u00f9ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh l\u00e0 t\u1ef7 l\u1ec7 ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh quy \u0111\u1ecbnh cho doanh nghi\u1ec7p t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m, kh\u00f4ng ph\u1ea3i m\u1ed9t con s\u1ed1 c\u1ed1 \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_muc_tien_tra_them_tuong_duong_muc_dong\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c ti\u1ec1n tr\u1ea3 th\u00eam t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 nguy\u00ean t\u1eafc t\u00ednh to\u00e1n, kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng: ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m (n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia) nh\u00e2n v\u1edbi t\u1ed5ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u1ea7n c\u1eadp nh\u1eadt \u0111\u00fang t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m \u00e1p d\u1ee5ng t\u1ea1i t\u1eebng th\u1eddi k\u1ef3, b\u1edfi ch\u00ednh s\u00e1ch BHXH th\u01b0\u1eddng xuy\u00ean c\u00f3 \u0111i\u1ec1u ch\u1ec9nh, \u0111i\u1ec1u n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong b\u00e0i vi\u1ebft<\/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\/\"> 4 thay \u0111\u1ed5i n\u1ed5i b\u1eadt v\u1ec1 ch\u00ednh s\u00e1ch BHXH<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> m\u00e0 b\u1ed9 ph\u1eadn ti\u1ec1n l\u01b0\u01a1ng n\u00ean theo d\u00f5i song song.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ti\u1ec1n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n minh b\u1ea1ch tr\u00ean b\u1ea3ng l\u01b0\u01a1ng, t\u00e1ch b\u1ea1ch v\u1edbi l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p kh\u00e1c, \u0111\u1ec3 v\u1eeba \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd v\u1eeba thu\u1eadn ti\u1ec7n khi \u0111\u1ed1i chi\u1ebfu trong c\u00e1c \u0111\u1ee3t thanh, ki\u1ec3m tra.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_xu_phat_khi_doanh_nghiep_khong_tra_du_tien_cho_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT\"><\/span><b>M\u1ee9c x\u1eed ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 \u0111\u1ee7 ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9851\" aria-describedby=\"caption-attachment-9851\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9851\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Muc-xu-phat-khi-doanh-nghiep-khong-tra-du-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT.jpg\" alt=\"M\u1ee9c x\u1eed ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 \u0111\u1ee7 ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Muc-xu-phat-khi-doanh-nghiep-khong-tra-du-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Muc-xu-phat-khi-doanh-nghiep-khong-tra-du-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Muc-xu-phat-khi-doanh-nghiep-khong-tra-du-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Muc-xu-phat-khi-doanh-nghiep-khong-tra-du-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Muc-xu-phat-khi-doanh-nghiep-khong-tra-du-tien-cho-nguoi-lao-dong-khong-thuoc-dien-dong-BHXH-va-BHYT-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9851\" class=\"wp-caption-text\">M\u1ee9c x\u1eed ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 \u0111\u1ee7 ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYTM\u1ee9c x\u1eed ph\u1ea1t khi doanh nghi\u1ec7p kh\u00f4ng tr\u1ea3 \u0111\u1ee7 ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4, kho\u1ea3n 5 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c lao \u0111\u1ed9ng, nh\u00f3m h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_tien_theo_so_luong_nguoi_lao_dong_vi_pham\"><\/span><b>M\u1ee9c ph\u1ea1t ti\u1ec1n theo s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng vi ph\u1ea1m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 h\u00e0nh vi kh\u00f4ng tr\u1ea3 ho\u1eb7c tr\u1ea3 kh\u00f4ng \u0111\u1ee7 c\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT, ph\u00e2n theo s\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb \u1ea3nh h\u01b0\u1edfng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>S\u1ed1 l\u01b0\u1ee3ng ng\u01b0\u1eddi lao \u0111\u1ed9ng vi ph\u1ea1m<\/b><\/td>\n<td style=\"text-align: center;\"><b>M\u1ee9c ph\u1ea1t (c\u00e1 nh\u00e2n)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 01 \u0111\u1ebfn 10 ng\u01b0\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,000,000 ~ 5,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 11 \u0111\u1ebfn 50 ng\u01b0\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5.000.000 &#8211; 8.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 51 \u0111\u1ebfn 100 ng\u01b0\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8.000.000 &#8211; 12.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 101 \u0111\u1ebfn 300 ng\u01b0\u1eddi<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12.000.000 &#8211; 15.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">T\u1eeb 301 ng\u01b0\u1eddi tr\u1edf l\u00ean<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">15.000.000 &#8211; 20.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n vi ph\u1ea1m. Theo nguy\u00ean t\u1eafc chung t\u1ea1i \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP, <\/span><b>m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1eb1ng 02 l\u1ea7n m\u1ee9c ph\u1ea1t c\u00e1 nh\u00e2n<\/b><span style=\"font-weight: 400;\">, t\u01b0\u01a1ng \u1ee9ng khung ph\u1ea1t t\u1eeb 6.000.000 \u0111\u1ed3ng \u0111\u1ebfn 40.000.000 \u0111\u1ed3ng t\u00f9y quy m\u00f4 s\u1ed1 lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT b\u1ecb \u1ea3nh h\u01b0\u1edfng. V\u1edbi doanh nghi\u1ec7p s\u1eed d\u1ee5ng s\u1ed1 l\u01b0\u1ee3ng l\u1edbn lao \u0111\u1ed9ng th\u1eddi v\u1ee5, lao \u0111\u1ed9ng h\u01b0u tr\u00ed ho\u1eb7c lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng thu\u1ed9c di\u1ec7n tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c.<\/span><\/p>\n<blockquote><p><b>\ucc38\uc870:<\/b> <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 \uacc4\uc0b0\uc5d0 \uc0ac\uc6a9\ub418\ub294 \uae09\uc5ec\ub97c \uacb0\uc815\ud558\ub294 \ubc29\ubc95.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bien_phap_khac_phuc_hau_qua\"><\/span><b>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ph\u1ea1t ti\u1ec1n, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/luatvietnam.vn\/lao-dong\/nghi-dinh-283-2026-nd-cp-xu-phat-vi-pham-hanh-chinh-lao-dong-bao-hiem-xa-hoi-440485-d1.html\" target=\"_blank\" rel=\"noopener\">kho\u1ea3n 5 \u0110i\u1ec1u 23 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-C<\/a><\/span><\/strong><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\ud53c<\/span><\/strong> c\u00f2n quy \u0111\u1ecbnh bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Bu\u1ed9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 \u0111\u1ee7 kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ed9ng v\u1edbi kho\u1ea3n ti\u1ec1n l\u00e3i c\u1ee7a s\u1ed1 ti\u1ec1n \u0111\u00f3, t\u00ednh theo m\u1ee9c l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n cao nh\u1ea5t c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed ph\u1ea1t.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><b>\u0110i\u1ec3m c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd:<\/b><span style=\"font-weight: 400;\"> Ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean <\/span><b>to\u00e0n b\u1ed9 th\u1eddi gian ch\u1eadm tr\u1ea3<\/b><span style=\"font-weight: 400;\">, kh\u00f4ng ph\u1ea3i ch\u1ec9 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u1ecb ph\u00e1t hi\u1ec7n. Ngh\u0129a l\u00e0 m\u1ed9t sai s\u00f3t k\u00e9o d\u00e0i t\u1eeb \u0111\u1ea7u n\u0103m nh\u01b0ng \u0111\u1ebfn cu\u1ed1i n\u0103m m\u1edbi b\u1ecb thanh tra ph\u00e1t hi\u1ec7n s\u1ebd khi\u1ebfn s\u1ed1 ti\u1ec1n l\u00e3i c\u1ed9ng d\u1ed3n t\u0103ng l\u00ean \u0111\u00e1ng k\u1ec3 so v\u1edbi kho\u1ea3n g\u1ed1c ban \u0111\u1ea7u.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_5_buoc_chi_tra_dung_cho_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT\"><\/span><b>Quy tr\u00ecnh 5 b\u01b0\u1edbc chi tr\u1ea3 \u0111\u00fang cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 quy tr\u00ecnh gi\u00fap k\u1ebf to\u00e1n doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 1 &#8211; R\u00e0 so\u00e1t v\u00e0 ph\u00e2n lo\u1ea1i lao \u0111\u1ed9ng: \u0110\u1ed1i chi\u1ebfu h\u1ed3 s\u01a1 t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ai thu\u1ed9c di\u1ec7n tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c, ai l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 2 &#8211; X\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh: L\u1ea5y m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh kho\u1ea3n tr\u1ea3 th\u00eam, th\u1ed1ng nh\u1ea5t v\u1edbi c\u00e1ch x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m n\u1ebfu ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 3\u00a0 &#8211; \u00c1p d\u1ee5ng \u0111\u00fang t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m hi\u1ec7n h\u00e0nh: C\u1eadp nh\u1eadt t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p ph\u1ea7n doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng theo quy \u0111\u1ecbnh t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 t\u00ednh ch\u00ednh x\u00e1c s\u1ed1 ti\u1ec1n tr\u1ea3 th\u00eam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 4 &#8211; Chi tr\u1ea3 c\u00f9ng k\u1ef3 l\u01b0\u01a1ng v\u00e0 th\u1ec3 hi\u1ec7n minh b\u1ea1ch tr\u00ean b\u1ea3ng l\u01b0\u01a1ng: Kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam ph\u1ea3i xu\u1ea5t hi\u1ec7n th\u00e0nh m\u1ed9t d\u00f2ng ri\u00eang tr\u00ean b\u1ea3ng l\u01b0\u01a1ng, c\u00f3 k\u00fd nh\u1eadn c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, l\u00e0m b\u1eb1ng ch\u1ee9ng khi c\u1ea7n \u0111\u1ed1i chi\u1ebfu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc 5 &#8211; L\u01b0u tr\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh: L\u01b0u b\u1ea3ng l\u01b0\u01a1ng, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy\u1ebft \u0111\u1ecbnh ph\u00e2n lo\u1ea1i \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ea3o hi\u1ec3m trong th\u1eddi h\u1ea1n theo quy \u0111\u1ecbnh l\u01b0u tr\u1eef h\u1ed3 s\u01a1 lao \u0111\u1ed9ng, s\u1eb5n s\u00e0ng cho c\u00e1c \u0111\u1ee3t thanh tra.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_tinh_khoan_tien_tra_them\"><\/span><b>V\u00ed d\u1ee5 th\u1ef1c t\u1ebf t\u00ednh kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f4ng ty B k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi \u00f4ng C, 63 tu\u1ed5i, \u0111ang h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u h\u1eb1ng th\u00e1ng n\u00ean thu\u1ed9c nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT b\u1eaft bu\u1ed9c. M\u1ee9c l\u01b0\u01a1ng th\u1ecfa thu\u1eadn c\u1ee7a \u00f4ng C l\u00e0 15.000.000 \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Gi\u1ea3 \u0111\u1ecbnh t\u1ed5ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia l\u00e0 21.5% tr\u00ean ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m. Kho\u1ea3n ti\u1ec1n c\u00f4ng ty B ph\u1ea3i tr\u1ea3 th\u00eam c\u00f9ng k\u1ef3 l\u01b0\u01a1ng cho \u00f4ng C l\u00e0:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ti\u1ec1n c\u00f4ng ty ph\u1ea3i tr\u1ea3 th\u00eam = 15.000.000 \u0111\u1ed3ng x 21.5% = 3.225.000 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ed1 ti\u1ec1n n\u00e0y \u0111\u01b0\u1ee3c c\u1ed9ng v\u00e0o b\u1ea3ng l\u01b0\u01a1ng c\u1ee7a \u00f4ng C m\u1ed7i th\u00e1ng, t\u00e1ch ri\u00eang kh\u1ecfi l\u01b0\u01a1ng c\u01a1 b\u1ea3n, ghi r\u00f5 di\u1ec5n gi\u1ea3i &#8220;kho\u1ea3n tr\u1ea3 th\u00eam t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng BHXH, BHYT, BHTN theo kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019&#8221;.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu c\u00f4ng ty B b\u1ecf s\u00f3t kho\u1ea3n n\u00e0y trong 12 th\u00e1ng, s\u1ed1 ti\u1ec1n ph\u1ea3i truy tr\u1ea3 khi b\u1ecb ph\u00e1t hi\u1ec7n s\u1ebd l\u00e0 38.700.000 \u0111\u1ed3ng ti\u1ec1n g\u1ed1c, c\u1ed9ng th\u00eam ti\u1ec1n l\u00e3i t\u00ednh theo l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n cao nh\u1ea5t c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed ph\u1ea1t, ch\u01b0a k\u1ec3 kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh ri\u00eang.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_truong_hop_dac_biet_can_luu_y\"><\/span><b>Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 4 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t c\u1ea7n l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lao \u0111\u1ed9ng l\u00e0 ng\u01b0\u1eddi gi\u00fap vi\u1ec7c gia \u0111\u00ecnh:<\/b><span style=\"font-weight: 400;\"> Thu\u1ed9c nh\u00f3m kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, do \u0111\u00f3 c\u0169ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p\/h\u1ed9 gia \u0111\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng tr\u1ea3 th\u00eam kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng n\u1ebfu c\u00f3 giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u1ee7 tu\u1ed5i ngh\u1ec9 h\u01b0u ho\u1eb7c \u0111ang h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u, tr\u1ee3 c\u1ea5p BHXH h\u1eb1ng th\u00e1ng:<\/b><span style=\"font-weight: 400;\"> \u0110\u00e2y l\u00e0 nh\u00f3m ph\u1ed5 bi\u1ebfn nh\u1ea5t trong th\u1ef1c t\u1ebf doanh nghi\u1ec7p, \u0111\u1eb7c bi\u1ec7t v\u1edbi v\u1ecb tr\u00ed chuy\u00ean gia, c\u1ed1 v\u1ea5n k\u1ef9 thu\u1eadt thu\u00ea l\u1ea1i sau ngh\u1ec9 h\u01b0u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9:<\/b><span style=\"font-weight: 400;\"> T\u00f9y t\u00ecnh tr\u1ea1ng tham gia b\u1ea3o hi\u1ec3m t\u1ea1i n\u01b0\u1edbc s\u1edf t\u1ea1i ho\u1eb7c \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf m\u00e0 Vi\u1ec7t Nam l\u00e0 th\u00e0nh vi\u00ean, c\u00f3 th\u1ec3 ph\u00e1t sinh t\u00ecnh hu\u1ed1ng kh\u00f4ng thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c t\u1ea1i Vi\u1ec7t Nam, doanh nghi\u1ec7p c\u1ea7n \u0111\u1ed1i chi\u1ebfu k\u1ef9 quy \u0111\u1ecbnh ri\u00eang \u0111\u1ec3 kh\u00f4ng nh\u1ea7m l\u1eabn v\u1edbi ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam \u00e1p d\u1ee5ng cho lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng:<\/b><span style=\"font-weight: 400;\"> C\u1ea7n x\u00e1c \u0111\u1ecbnh h\u1ee3p \u0111\u1ed3ng n\u00e0o l\u00e0m c\u0103n c\u1ee9 tham gia b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c ch\u00ednh, h\u1ee3p \u0111\u1ed3ng c\u00f2n l\u1ea1i n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u00ec v\u1eabn ph\u1ea3i \u00e1p d\u1ee5ng ngh\u0129a v\u1ee5 tr\u1ea3 th\u00eam t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\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;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT v\u1eabn l\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u01b0\u1ee3c ph\u00e1p lu\u1eadt b\u1ea3o v\u1ec7 \u0111\u1ea7y \u0111\u1ee7 v\u1ec1 quy\u1ec1n l\u1ee3i ti\u1ec1n l\u01b0\u01a1ng. Kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 th\u00eam c\u00f9ng k\u1ef3 l\u01b0\u01a1ng m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m, v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP \u0111\u1eb7t ra ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t c\u1ee5 th\u1ec3 c\u00f9ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 n\u1ebfu doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ba \u0111i\u1ec1u c\u1ea7n ghi nh\u1edb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kho\u1ea3n tr\u1ea3 th\u00eam ph\u1ea3i chi c\u00f9ng k\u1ef3 l\u01b0\u01a1ng, kh\u00f4ng \u0111\u01b0\u1ee3c g\u1ed9p hay tr\u00ec ho\u00e3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c t\u00ednh d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 \u0111\u00f3ng b\u1ea3o hi\u1ec3m hi\u1ec7n h\u00e0nh c\u1ee7a doanh nghi\u1ec7p;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00e0 n\u1ebfu vi ph\u1ea1m, doanh nghi\u1ec7p kh\u00f4ng ch\u1ec9 b\u1ecb ph\u1ea1t ti\u1ec1n m\u00e0 c\u00f2n ph\u1ea3i truy tr\u1ea3 g\u1ed1c c\u1ed9ng l\u00e3i cho to\u00e0n b\u1ed9 th\u1eddi gian ch\u1eadm tr\u1ea3.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c r\u00e0 so\u00e1t \u0111\u1ed1i t\u01b0\u1ee3ng, t\u00ednh \u0111\u00fang kho\u1ea3n tr\u1ea3 th\u00eam hay x\u00e2y d\u1ef1ng b\u1ea3ng l\u01b0\u01a1ng tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh, \u0111\u1ed9i ng\u0169 chuy\u00ean gia k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng &#8211; b\u1ea3o hi\u1ec3m c\u1ee7a <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/dich-vu-ke-toan-tron-goi\/\"><b>\uc804\uccb4 \ud68c\uacc4 \uc11c\ube44\uc2a4<\/b><\/a><\/span><span style=\"font-weight: 400;\"> c\u1ee7a MAN &#8211; Master Accountant Network s\u1eb5n s\u00e0ng h\u1ed7 tr\u1ee3 r\u00e0 so\u00e1t to\u00e0n di\u1ec7n tr\u01b0\u1edbc khi ph\u00e1t sinh r\u1ee7i ro thanh tra.<\/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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/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_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT_gom_nhung_ai\"><\/span><b>Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT g\u1ed3m nh\u1eefng ai?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u00f3 l\u00e0 nh\u00f3m lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng nh\u01b0ng kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh, v\u00ed d\u1ee5 ng\u01b0\u1eddi \u0111ang h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u, ng\u01b0\u1eddi gi\u00fap vi\u1ec7c gia \u0111\u00ecnh, ho\u1eb7c m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 kh\u00e1c theo ph\u00e1p lu\u1eadt b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_bat_buoc_tra_them_tien_cho_nguoi_lao_dong_khong_thuoc_dien_dong_BHXH_va_BHYT_khong\"><\/span><b>Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c tr\u1ea3 th\u00eam ti\u1ec1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Theo kho\u1ea3n 3 \u0110i\u1ec1u 168 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 th\u00eam c\u00f9ng l\u00fac v\u1edbi k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ngoai_tien_phat_doanh_nghiep_con_phai_chiu_trach_nhiem_gi\"><\/span><b>Ngo\u00e0i ti\u1ec1n ph\u1ea1t, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m g\u00ec?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p b\u1ecb bu\u1ed9c \u00e1p d\u1ee5ng bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: tr\u1ea3 \u0111\u1ee7 kho\u1ea3n ti\u1ec1n c\u00f2n thi\u1ebfu c\u1ed9ng ti\u1ec1n l\u00e3i t\u00ednh theo m\u1ee9c l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n cao nh\u1ea5t c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed ph\u1ea1t.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khoan_tien_tra_them_co_phai_dong_thue_thu_nhap_ca_nhan_khong\"><\/span><b>Kho\u1ea3n ti\u1ec1n tr\u1ea3 th\u00eam c\u00f3 ph\u1ea3i \u0111\u00f3ng thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kho\u1ea3n ti\u1ec1n n\u00e0y thu\u1ed9c thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u00ean v\u1eabn thu\u1ed9c di\u1ec7n t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt thu\u1ebf hi\u1ec7n h\u00e0nh; doanh nghi\u1ec7p c\u1ea7n th\u1ec3 hi\u1ec7n \u0111\u00fang b\u1ea3n ch\u1ea5t kho\u1ea3n chi n\u00e0y khi quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_muc_tien_tra_them_nhu_the_nao\"><\/span><b>C\u00e1ch x\u00e1c \u0111\u1ecbnh m\u1ee9c ti\u1ec1n tr\u1ea3 th\u00eam nh\u01b0 th\u1ebf n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">L\u1ea5y ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u0103n c\u1ee9 t\u00ednh, nh\u00e2n v\u1edbi t\u1ed5ng t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m m\u00e0 doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh t\u1ea1i th\u1eddi \u0111i\u1ec3m chi tr\u1ea3.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH v\u00e0 BHYT kh\u00f4ng c\u00f3 ngh\u0129a l\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebft ki\u1ec7m chi ph\u00ed nh\u00e2n s\u1ef1. Theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u1ea3 th\u00eam c\u00f9ng k\u1ef3 l\u01b0\u01a1ng m\u1ed9t kho\u1ea3n ti\u1ec1n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng m\u1ee9c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m y t\u1ebf, [&hellip;]<\/p>","protected":false},"author":4,"featured_media":9849,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9848","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\/9848","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=9848"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9848\/revisions"}],"predecessor-version":[{"id":9853,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9848\/revisions\/9853"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9849"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9848"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9848"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9848"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}