{"id":9882,"date":"2026-09-15T09:03:16","date_gmt":"2026-09-15T02:03:16","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9882"},"modified":"2026-09-15T09:34:20","modified_gmt":"2026-09-15T02:34:20","slug":"cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/","title":{"rendered":"\ub450 \ud68c\uc0ac\uc5d0 \ub3d9\uc2dc\uc5d0 \uadfc\ubb34\ud558\ub294 \uacbd\uc6b0, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uc5d0 \ub300\ud55c \ubcf4\ud5d8\ub8cc\ub97c \ucd94\uac00\ub85c \uc9c0\ubd88\ud574\uc57c \ud558\ub098\uc694?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub450 \ud68c\uc0ac\uc5d0 \ub3d9\uc2dc\uc5d0 \uc7ac\uc9c1\ud560 \uacbd\uc6b0, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud560\uae4c\uc694? \uc774\ub294 \ub450 \uacf3\uc5d0\uc11c \uc77c\ud558\ub294 \ub9ce\uc740 \ud68c\uacc4\uc0ac\ub098 \uc9c1\uc7a5\uc778\ub4e4\uc774 \uad81\uae08\ud574\ud558\ub294 \uc9c8\ubb38\uc785\ub2c8\ub2e4. \ubc95\uc801\uc73c\ub85c \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\uc740 \ud55c \ud68c\uc0ac\uc5d0\uc11c\ub9cc \uac00\uc785\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. <\/span><b>\ud558\ub098<\/b><span style=\"font-weight: 400;\"> \uc720\uc77c\ud55c \uc0ac\uc5c5\uccb4\ub77c\uba74, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ubcf4\ud5d8\uae08 \uc9c0\uae09\uacfc \uad00\ub828\ud558\uc5ec \uc5b4\ub5a4 \uc758\ubb34\ub97c \uc9c0\uac8c \ub418\uba70, \uc5bc\ub9c8\ub97c \uc9c0\uae09\ud574\uc57c \ud558\uace0, \uc608\uc678 \uc0ac\ud56d\uc740 \uc5c6\uc744\uae4c\uc694? \uc774 \uae00\uc5d0\uc11c\ub294 \uc774\uc5d0 \ub300\ud55c \uc644\uc804\ud55c \ubc95\uc801 \uadfc\uac70\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4. <\/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;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\">2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uadf8\ub9ac\uace0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Luat-Viec-lam-2025-so-74-2025-QH15-530912.aspx\" target=\"_blank\" rel=\"noopener\">2025\ub144 \uace0\uc6a9\ubc95<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \uc774\ub97c \ud1b5\ud574 \ud68c\uc0ac \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \ucc98\uc74c\ubd80\ud130 \ubaa8\ub4e0 \uc77c\uc744 \uc815\ud655\ud558\uac8c \ucc98\ub9ac\ud558\uc5ec \uc18c\uae09 \uc138\uae08 \uc9d5\uc218\ub098 \uc9c1\uc6d0 \ubd88\ub9cc \uc81c\uae30 \ub4f1\uc758 \uc704\ud5d8\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Vi_sao_cau_hoi_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_luon_gay_tranh_cai\" >\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\uac00 \uc65c \ud56d\uc0c1 \ub17c\ub780\uac70\ub9ac\uac00 \ub418\ub294 \uac78\uae4c\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Nguyen_tac_dong_BHXH_bat_buoc_khi_giao_ket_hop_dong_voi_nhieu_cong_ty\" >\ub2e4\uc218\uc758 \ud68c\uc0ac\uc640 \uacc4\uc57d\uc744 \uccb4\uacb0\ud560 \ub54c \uc758\ubb34\uc801\uc73c\ub85c \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\uc5d0 \ub300\ud55c \uc6d0\uce59.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_khong\" >\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\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-4\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Muc_tien_cong_ty_thu_2_phai_tra_them_duoc_tinh_the_nao\" >\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00\ub85c \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \uae08\uc561\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Bao_hiem_that_nghiep_khi_lam_2_cong_ty_xu_ly_ra_sao\" >\ub450 \ud68c\uc0ac\uc5d0 \uc7ac\uc9c1\ud560 \uacbd\uc6b0 \uc2e4\uc5c5 \ubcf4\ud5d8\uc740 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub418\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_Ngoai_le_cong_ty_thu_2_van_phai_dong\" >\uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c1\uc5c5\ubcd1 \ubcf4\ud5d8: \uc608\uc678: \ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub3c4 \uc5ec\uc804\ud788 \ubcf4\uc0c1\uae08\uc744 \uc9c0\uae09\ud574\uc57c \ud569\ub2c8\ub2e4.<\/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\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Vi_du_minh_hoa_Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_va_tinh_bao_nhieu\" >\uc608\uc2dc: \ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\uae4c? \uadf8\ub807\ub2e4\uba74 \uc5bc\ub9c8\ub97c \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\uae4c?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Sai_lam_thuong_gap_khi_xu_ly_tien_bao_hiem_tai_cong_ty_thu_2\" >\ub2e4\ub978 \ubcf4\ud5d8 \ud68c\uc0ac\uc5d0\uc11c \ubcf4\ud5d8\uae08 \uccad\uad6c\ub97c \ucc98\ub9ac\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#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-10\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Giai_dap_thac_mac_ve_van_de_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem\" >\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_cho_tat_ca_nguoi_lao_dong_lam_viec_ban_thoi_gian_khong\" >\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ubaa8\ub4e0 \uc2dc\uac04\uc81c \uc9c1\uc6d0\uc5d0 \ub300\ud574 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\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-13\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Muc_tien_cong_ty_thu_2_phai_tra_them_la_bao_nhieu\" >\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ucd94\uac00\ub85c \uc5bc\ub9c8\ub098 \ub354 \uc9c0\ubd88\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-14\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Cong_ty_thu_2_co_phai_dong_bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_khong\" >\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub3c4 \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc0b0\uc5c5\uc7ac\ud574 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Lam_sao_xac_dinh_cong_ty_nao_la_cong_ty_dau_tien_de_dong_BHXH_bat_buoc\" >\uc5b4\ub5a4 \ud68c\uc0ac\uac00 \ucd5c\ucd08\ub85c \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud588\ub294\uc9c0 \uc5b4\ub5bb\uac8c \ud310\ub2e8\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-16\" href=\"https:\/\/ketoan.man.net.vn\/ko\/cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem\/#Neu_cong_ty_thu_2_khong_tra_khoan_tien_bao_hiem_nay_nguoi_lao_dong_co_quyen_khieu_nai_khong\" >\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \uc774 \ubcf4\ud5d8\uae08\uc744 \uc9c0\uae09\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc9c1\uc6d0\uc740 \ubd88\ub9cc\uc744 \uc81c\uae30\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\uae4c?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_cau_hoi_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_luon_gay_tranh_cai\"><\/span><b>\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\uac00 \uc65c \ud56d\uc0c1 \ub17c\ub780\uac70\ub9ac\uac00 \ub418\ub294 \uac78\uae4c\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc9c1\uc6d0\uc774 \ub450 \ud68c\uc0ac\uc640 \ub3d9\uc2dc\uc5d0 \uace0\uc6a9 \uacc4\uc57d\uc744 \uccb4\uacb0\ud560 \uacbd\uc6b0 \uac00\uc7a5 \ud070 \ubb38\uc81c\ub294 \ub450 \uacf3\uc5d0\uc11c \uc77c\ud558\ub294 \uac83\uc774 \ud5c8\uc6a9\ub418\ub294\uc9c0 \uc5ec\ubd80(\ub178\ub3d9\ubc95\uc0c1 \uae08\uc9c0\ub418\uc5b4 \uc788\uc9c0 \uc54a\uc74c)\uac00 \uc544\ub2c8\ub77c \uc0ac\ud68c \ubcf4\ud5d8(BHXH), \uac74\uac15 \ubcf4\ud5d8(BHYT), \uc2e4\uc5c5 \ubcf4\ud5d8(BHTN) \uad00\ub828 \uc758\ubb34\ub97c \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ud574\uc57c \ud558\ub294\uc9c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uac01 \uadfc\ub85c\uc790\ub294 \ub2e4\uc74c \uae30\uc900\uc5d0 \ub530\ub77c\uc11c\ub9cc \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud560 \uc218 \uc788\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. <\/span><b>\ud558\ub098<\/b><span style=\"font-weight: 400;\"> \uace0\uc6a9 \uad00\uacc4 \uce21\uba74\uc5d0\uc11c \ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ud574\ub2f9 \uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc558\uc73c\ubbc0\ub85c, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ud574\ub2f9 \uc9c1\uc6d0\uc5d0 \ub300\ud574 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub294\uc9c0, \uc544\ub2c8\uba74 \ubcf4\ud5d8 \uad00\ub828 \uc7ac\uc815\uc801 \uc758\ubb34\uc5d0\uc11c \uc644\uc804\ud788 \uba74\uc81c\ub418\ub294\uc9c0\uc5d0 \ub300\ud55c \uc9c1\uc811\uc801\uc778 \uc9c8\ubb38\uc774 \uc81c\uae30\ub429\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ub2e8\uacc4\uc5d0\uc11c \uc2e4\uc218\ub97c \uc800\uc9c0\ub974\uba74 \uc0ac\uc5c5\uc740 \ub450 \uac00\uc9c0 \uc704\ud5d8\uc5d0 \ub3d9\uc2dc\uc5d0 \ub178\ucd9c\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;\">\ucd94\uac00 \uc784\uae08 \uc9c0\uae09 \uc758\ubb34\uac00 \ub204\ub77d\ub41c \uacbd\uc6b0, \uadfc\ub85c\uc790\ub294 \ubd88\ub9cc\uc744 \uc81c\uae30\ud560 \uc218 \uc788\uc73c\uba70 \ud68c\uc0ac\ub294 \uadf8 \ucc28\uc561\uc5d0 \ub300\ud574 \ucc45\uc784\uc744 \uc838\uc57c \ud569\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ub9cc\uc57d \uae30\uc5c5\uc774 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ubc29\uc2dd\uc744 \uc798\ubabb \uc774\ud574\ud558\uc5ec \uc591\ucabd \ubaa8\ub450\uc5d0 \ub0a9\ubd80\ud560 \uacbd\uc6b0, \ud658\uae09 \uc808\ucc28\ub97c \uac70\uccd0\uc57c \ud558\ub294\ub370, \uc774 \uacfc\uc815\uc740 \uc0ac\ud68c\ubcf4\ud5d8 \uae30\uad00\uacfc\uc758 \ud655\uc778\uc774 \ud544\uc694\ud558\uae30 \ub54c\ubb38\uc5d0 \uc2dc\uac04\uc774 \ub9ce\uc774 \uc18c\uc694\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ud68c\uacc4\uc0ac\ub4e4\uc774 \uc774\ub7ec\ud55c \ub450 \uac00\uc9c0 \uc0c1\ud669\uc744 \ubaa8\ub450 \ud53c\ud560 \uc218 \uc788\ub294 \uc720\uc77c\ud55c \ubc29\ubc95\uc740 \uad00\ub828 \uaddc\uc815\uc744 \ud655\uc2e4\ud788 \uc774\ud574\ud558\ub294 \uac83\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_dong_BHXH_bat_buoc_khi_giao_ket_hop_dong_voi_nhieu_cong_ty\"><\/span><b>\ub2e4\uc218\uc758 \ud68c\uc0ac\uc640 \uacc4\uc57d\uc744 \uccb4\uacb0\ud560 \ub54c \uc758\ubb34\uc801\uc73c\ub85c \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\uc5d0 \ub300\ud55c \uc6d0\uce59.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub294\uc9c0 \uc5ec\ubd80\ub97c \ud310\ub2e8\ud558\uae30 \uc804\uc5d0, \uc9c1\uc6d0\uc774 \ub450 \uacf3\uc5d0\uc11c \uadfc\ubb34\ud560 \uacbd\uc6b0 \uc5b4\ub290 \ud68c\uc0ac\uc5d0 \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub294\uc9c0 \uba3c\uc800 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c2\uc870 \uc81c5\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud558\uace0 \uc788\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uadfc\ub85c\uacc4\uc57d\uc5d0 \ub530\ub77c \uc5ec\ub7ec \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8 \uac00\uc785\uc790 \ubc94\uc8fc\uc5d0 \ub3d9\uc2dc\uc5d0 \uc18d\ud558\ub294 \uac1c\uc778\uc740 \uba3c\uc800 \uccb4\uacb0\ud55c \uadfc\ub85c\uacc4\uc57d\uc744 \uae30\uc900\uc73c\ub85c \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8\uc5d0 \uac00\uc785\ud569\ub2c8\ub2e4. \ud604\uc7ac \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc758 \uadfc\uac70\uac00 \ub418\ub294 \uadfc\ub85c\uacc4\uc57d\uc774 \uc77c\uc2dc\uc801\uc73c\ub85c \ud6a8\ub825\uc744 \uc0c1\uc2e4\ud558\uace0, \ub2f9\uc0ac\uc790 \uac04\uc5d0 \ud6a8\ub825 \uc0c1\uc2e4 \uae30\uac04 \ub3d9\uc548\uc758 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc5d0 \ub300\ud574 \ud569\uc758\uac00 \uc774\ub8e8\uc5b4\uc9c0\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8 \uac00\uc785\uc740 \uccb4\uacb0\ub41c \uadfc\ub85c\uacc4\uc57d\uc758 \ud6a8\ub825 \ubc1c\uc0dd\uc77c \uc21c\uc11c\uc5d0 \ub530\ub77c \uacb0\uc815\ub429\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc694\uc57d\ud558\uc790\uba74: <\/span><b>\uacc4\uc57d\uc774 \uba3c\uc800 \uccb4\uacb0\ub418\uc5c8\uace0, \ud574\ub2f9 \ud68c\uc0ac\uac00 \uc758\ubb34\uc801\uc778 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud588\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">\uacc4\uc57d\uc744 \ub098\uc911\uc5d0 \uccb4\uacb0\ud55c \ud68c\uc0ac\ub294 \ud574\ub2f9 \uc9c1\uc6d0\uc5d0 \ub300\ud55c \uc758\ubb34\uc801\uc778 \uc0ac\ud68c \ubcf4\ud5d8, \uac74\uac15 \ubcf4\ud5d8 \ubc0f \uc2e4\uc5c5 \ubcf4\ud5d8\uc744 \ub0a9\ubd80\ud560 \uc758\ubb34\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\uac83\uc774 \ub2e4\uc74c \uc808\uc5d0\uc11c \ubd84\uc11d\ud560 \ucd94\uac00 \uc9c0\uae09 \uc758\ubb34\uc758 \uadfc\uac70\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_khong\"><\/span><b>\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9888\" aria-describedby=\"caption-attachment-9888\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9888\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-khong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9888\" class=\"wp-caption-text\">\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\uc57c \ud558\ub098\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc815\ub2f5\uc740 <\/span><b>\uac00\uc9c0\ub2e4<\/b><span style=\"font-weight: 400;\">2019\ub144 \ub178\ub3d9\ubc95 \uc81c168\uc870 \uc81c3\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc774 \uba85\ud655\ud788 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uc758\ubb34\uc801\uc778 \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8 \ubc0f \uc2e4\uc5c5\ubcf4\ud5d8 \uac00\uc785 \ub300\uc0c1\uc774 \uc544\ub2cc \uadfc\ub85c\uc790\uc758 \uacbd\uc6b0, \uace0\uc6a9\uc8fc\ub294 \uae09\uc5ec \uc9c0\uae09\uacfc \ub3d9\uc2dc\uc5d0 \ubc95\ub960\uc5d0 \ub530\ub77c \uace0\uc6a9\uc8fc\uac00 \uadfc\ub85c\uc790\ub97c \uc704\ud574 \ub0a9\ubd80\ud558\ub294 \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8 \ubc0f \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\uc5d0 \uc0c1\uc751\ud558\ub294 \uae08\uc561\uc744 \ucd94\uac00\ub85c \uc9c0\uae09\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub97c \ub450 \ud68c\uc0ac\uc5d0\uc11c \uadfc\ubb34\ud558\ub294 \uc0c1\ud669\uc5d0 \uc801\uc6a9\ud574 \ubcf4\uba74, \uc9c1\uc6d0\uc774 \uc774\ubbf8 \uccab \ubc88\uc9f8 \ud68c\uc0ac\uc5d0\uc11c \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\uace0 \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud588\uc73c\ubbc0\ub85c, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uc5d0\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \ud61c\ud0dd\uc744 \ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4... <\/span><b>\uc758\ubb34\uc801\uc778 \uc0ac\ud68c \ubcf4\ud5d8, \uac74\uac15 \ubcf4\ud5d8 \ub610\ub294 \uc2e4\uc5c5 \ubcf4\ud5d8 \uac00\uc785 \ub300\uc0c1\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uadf8\ub7ec\ud55c \uadfc\ub85c\uad00\uacc4\uc5d0\uc11c, \uc774\ub294 \uc81c168\uc870\uc5d0 \ub530\ub77c \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uc758 \ucc45\uc784\uc744 \ubc1c\uc0dd\uc2dc\ud0b5\ub2c8\ub2e4. \uc989, \uadfc\ub85c\uc790\ub97c \ub300\uc2e0\ud558\uc5ec \uc758\ubb34 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc740 \uac83\uc5d0 \ub300\ud55c \ucc45\uc784\uc774 \ubc1c\uc0dd\ud558\uba70, \ud68c\uc0ac\uac00 \ub0a9\ubd80\ud588\uc5b4\uc57c \ud560 \uae08\uc561\uc5d0 \uc0c1\uc751\ud558\ub294 \ucd94\uac00 \uae08\uc561\uc744 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \ub2e4\uc2dc \ub9d0\ud574, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc758\ubb34\ub294 \ud68c\uc0ac\uac00 \uc120\ud0dd\ud55c \uac83\uc774 \uc544\ub2c8\ub77c, \ub2f9\uc5f0\ud55c \uacb0\uacfc\uc785\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tien_cong_ty_thu_2_phai_tra_them_duoc_tinh_the_nao\"><\/span><b>\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00\ub85c \uc9c0\ubd88\ud574\uc57c \ud558\ub294 \uae08\uc561\uc740 \uc5b4\ub5bb\uac8c \uacc4\uc0b0\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucd94\uac00 \uc9c0\uae09\uc561\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uae08\uc561\uc73c\ub85c \uacb0\uc815\ub429\ub2c8\ub2e4. <\/span><b>\uace0\uc6a9\uc8fc\uac00 \uc758\ubb34\uc801\uc73c\ub85c \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc \uc218\uc900.<\/b><span style=\"font-weight: 400;\"> \ud604\ud589 \uaddc\uc815\uc5d0 \ub530\ub77c \uc9c1\uc6d0\ub4e4\uc744 \uc704\ud574 \uc9c0\uae09\ub418\ub294 \ubcf4\ud5d8\ub8cc\uc785\ub2c8\ub2e4. \ud604\ud589 \uae30\uc5ec\uc728\uc744 \uae30\uc900\uc73c\ub85c \uae30\uc5c5\uc774 \uc774 \uc138 \uac00\uc9c0 \uc720\ud615\uc758 \ubcf4\ud5d8\uc5d0 \uae30\uc5ec\ud558\ub294 \ucd1d \ube44\uc728\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4... <\/span><b>21.5% \uae09\uc5ec\ub294 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\uc900\uc73c\ub85c \uc0ac\uc6a9\ub429\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ucd94\uac00 \uc9c0\uae09\uae08\uc744 \uae30\ub85d\ud560 \ub54c \uace0\ub824\ud574\uc57c \ud560 \uc138 \uac00\uc9c0 \ud575\uc2ec \ud68c\uacc4 \uc0ac\ud56d:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uae30\ubcf8\uae09\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uace0 \uc815\uae30\uae09\uc5ec\uc640 \ud568\uaed8 \uc9c0\uae09\ub429\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\uc81c168\uc870\ub294 \uc774 \uae08\uc561\uc774 &quot;\uae09\uc5ec \uc9c0\uae09\uacfc \ub3d9\uc2dc\uc5d0 \uc9c0\uae09&quot;\ub41c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc73c\ubbc0\ub85c, \ucd94\ud6c4 \uac1c\uc778 \uc18c\ub4dd\uc138 \ub610\ub294 \uae30\ud0c0 \uae08\uc561 \uacc4\uc0b0\uc758 \uadfc\uac70\uc640 \uad00\ub828\ud558\uc5ec \ubd84\uc7c1\uc774 \ubc1c\uc0dd\ud558\ub294 \uac83\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uae09\uc5ec \uba85\uc138\uc11c\uc5d0 \ubcc4\ub3c4\uc758 \ud56d\ubaa9\uc73c\ub85c \ud45c\uc2dc\ud558\uace0 \ud63c\ud569\ud574\uc11c\ub294 \uc548 \ub41c\ub2e4\uace0 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uacc4\uc0b0\uc758 \uae30\uc900\uc740 \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uc5d0\uc11c \ubc1b\uc740 \uae09\uc5ec\uc785\ub2c8\ub2e4. <\/b><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uc640 \uccb4\uacb0\ud55c \uace0\uc6a9 \uacc4\uc57d\uc11c\uc5d0 \uba85\uc2dc\ub41c \uae09\uc5ec\ub294 \uccab \ubc88\uc9f8 \ud68c\uc0ac\uc5d0\uc11c \ubc1b\uc740 \uae09\uc5ec\uc640 \ub2e4\ub985\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub2e8, \uc774 \ucd94\uac00 \uc9c0\uae09\uc561\uc5d0\ub294 \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc0b0\uc5c5\uc7ac\ud574 \ubcf4\ud5d8\uc740 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \ubcc4\ub3c4\uc758 \uba54\ucee4\ub2c8\uc998\uc5d0 \ub530\ub77c \ucc98\ub9ac\ub429\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_hiem_that_nghiep_khi_lam_2_cong_ty_xu_ly_ra_sao\"><\/span><b>\ub450 \ud68c\uc0ac\uc5d0 \uc7ac\uc9c1\ud560 \uacbd\uc6b0 \uc2e4\uc5c5 \ubcf4\ud5d8\uc740 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub418\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9884\" aria-describedby=\"caption-attachment-9884\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9884\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p khi l\u00e0m 2 c\u00f4ng ty x\u1eed l\u00fd ra sao\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-phai-tra-them-tien-bao-hiem-va-bao-hiem-that-nghiep-khi-lam-2-cong-ty-xu-ly-ra-sao-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9884\" class=\"wp-caption-text\">\ub450 \ud68c\uc0ac\uc5d0\uc11c \uadfc\ubb34\ud558\ub294 \uacbd\uc6b0, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uc5d0\uc11c \ucd94\uac00\ub85c \ubcf4\ud5d8\ub8cc\uc640 \uc2e4\uc5c5 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694? \uc774 \ubb38\uc81c\ub294 \uc5b4\ub5bb\uac8c \ucc98\ub9ac\ub418\ub098\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2025\ub144 \uace0\uc6a9\ubc95 \uc81c31\uc870\ub294 \ubb34\uae30\ud55c \uadfc\ub85c\uacc4\uc57d \ub610\ub294 1\uac1c\uc6d4 \uc774\uc0c1 \uae30\uac04\uc81c \uacc4\uc57d\uc9c1 \uadfc\ub85c\uc790\ub97c \ube44\ub86f\ud55c \uc5ec\ub7ec \uadf8\ub8f9\uc758 \uadfc\ub85c\uc790\uac00 \uc2e4\uc5c5\ubcf4\ud5d8 \uc218\uae09 \ub300\uc0c1\uc5d0 \ud3ec\ud568\ub41c\ub2e4\uace0 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub610\ud55c, \ud574\ub2f9 \ubc95\ub960\uc740 \uadfc\ub85c\uc790\uac00 \uc2e4\uc5c5 \ubcf4\ud5d8 \uc218\uae09 \uc790\uaca9\uc774 \uc788\ub294 \uc5ec\ub7ec \ubc94\uc8fc\uc5d0 \ub3d9\uc2dc\uc5d0 \ud574\ub2f9\ud558\ub294 \uacbd\uc6b0, \uadf8\uc5d0 \ub530\ub77c \ucc38\uc5ec\uac00 \uc774\ub8e8\uc5b4\uc838\uc57c \ud55c\ub2e4\uace0 \uba85\uc2dc\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/span><b>\uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8 \uac00\uc785\uacfc \ud568\uaed8<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub294 \ucd5c\ucd08 \uacc4\uc57d\uc5d0 \ub530\ub77c \ub0a9\ubd80\ub418\ubbc0\ub85c \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc \ub610\ud55c \ud574\ub2f9 \ud68c\uc0ac\uc5d0\uc11c\ub9cc \ub0a9\ubd80\ud569\ub2c8\ub2e4. \ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ud574\ub2f9 \uadfc\ub85c\uc790\uc5d0 \ub300\ud55c \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\uc9c0 \uc54a\uc558\uc73c\uba70, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc \uc0c1\ub2f9\uc561\uc740 \uc774\ubbf8 \uc81c168\uc870\uc5d0 \uba85\uc2dc\ub41c \ucd94\uac00 \ub0a9\ubd80\uae08 21.5%\uc5d0 \ud3ec\ud568\ub418\uc5b4 \uc788\uc73c\ubbc0\ub85c, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ud574\ub2f9 \uae08\uc561\uc744 \ubcc4\ub3c4\ub85c \ub2e4\uc2dc \ub0a9\ubd80\ud560 \ud544\uc694\uac00 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_Ngoai_le_cong_ty_thu_2_van_phai_dong\"><\/span><b>\uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c1\uc5c5\ubcd1 \ubcf4\ud5d8: \uc608\uc678: \ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub3c4 \uc5ec\uc804\ud788 \ubcf4\uc0c1\uae08\uc744 \uc9c0\uae09\ud574\uc57c \ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9885\" aria-describedby=\"caption-attachment-9885\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9885\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep.jpg\" alt=\"C\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3 tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m v\u00e0 h\u01b0\u1edbng x\u1eed l\u00fd b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cong-ty-thu-2-co-pha-tra-them-tien-bao-hiem-va-huong-xu-ly-bao-hiem-tai-nan-lao-dong-benh-nghe-nghiep-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9885\" class=\"wp-caption-text\">\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub3c4 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694? \uadf8\ub9ac\uace0 \uc5c5\ubb34\uc0c1 \uc7ac\ud574 \ubc0f \uc9c1\uc5c5\ubcd1 \ubcf4\ud5d8\uae08 \uccad\uad6c \uc808\ucc28\ub294 \uc5b4\ub5bb\uac8c \ub418\ub098\uc694?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub294\uc9c0 \uc544\ub2c8\uba74 \ubcf4\ud5d8\ub8cc\ub97c \uc9c1\uc811 \ubd80\ub2f4\ud574\uc57c \ud558\ub294\uc9c0\ub97c \ud310\ub2e8\ud560 \ub54c \uac00\uc7a5 \ud63c\ub780\uc2a4\ub7ec\uc6b4 \ubd80\ubd84\uc774 \ubc14\ub85c \uc774 \uc810\uc785\ub2c8\ub2e4. 2015\ub144 \uc0b0\uc5c5\uc548\uc804\ubcf4\uac74\ubc95 \uc81c43\uc870(2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c139\uc870 1\ud56d b\ud638\ub85c \uac1c\uc815)\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uaddc\uc815\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\uadfc\ub85c\uc790\uac00 \uc5ec\ub7ec \uace0\uc6a9\uc8fc\uc640 \uace0\uc6a9 \uacc4\uc57d\uc744 \uccb4\uacb0\ud558\ub294 \uacbd\uc6b0, \ud574\ub2f9 \uadfc\ub85c\uc790\uac00 \uc758\ubb34\uc801\uc778 \uc0ac\ud68c \ubcf4\ud5d8 \uac00\uc785 \ub300\uc0c1\uc774\ub77c\uba74 \uac01 \uace0\uc6a9\uc8fc\ub294 \uccb4\uacb0\ub41c \uac01 \uacc4\uc57d\uc5d0 \ub300\ud574 \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c8\ubcd1 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 \ud574\ub2f9 \ubcf4\ud5d8\uc774 \uc5c5\ubb34 \uad00\ub828 \uc0ac\uace0 \ubc0f \uc9c1\uc5c5\ubcd1\uc744 \uad6c\uccb4\uc801\uc73c\ub85c \ubcf4\uc7a5\ud55c\ub2e4\ub294 \uc758\ubbf8\uc785\ub2c8\ub2e4. <\/span><b>\uc544\ub2d9\ub2c8\ub2e4<\/b><span style=\"font-weight: 400;\"> &quot;\ucd5c\ucd08 \uacc4\uc57d\uc5d0 \ub530\ub77c\uc11c\ub9cc \uc9c0\ubd88\ud55c\ub2e4&quot;\ub294 \uc6d0\uce59\uc744 \uc801\uc6a9\ud558\uace0 \ub610\ud55c <\/span><b>\uc544\ub2d9\ub2c8\ub2e4<\/b><span style=\"font-weight: 400;\"> \uc774\ub294 \uc9c1\uc6d0\uc5d0\uac8c \uc9c0\uae09\ub418\ub294 \ucd94\uac00 \uc218\ub2f9\uc5d0 \ud3ec\ud568\ub429\ub2c8\ub2e4. \ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \uccb4\uacb0\ud55c \uace0\uc6a9 \uacc4\uc57d\uc5d0 \ub530\ub77c \ud574\ub2f9 \uae08\uc561\uc744 \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c8\ubcd1 \ubcf4\ud5d8 \uae30\uae08\uc5d0 \uc9c1\uc811 \ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc5c5\ubb34\uc0c1 \uc7ac\ud574\ub098 \uc9c1\uc5c5\ubcd1\uc774 \ubc1c\uc0dd\ud55c \uacbd\uc6b0, \uadfc\ub85c\uc790\ub294 \uc815\ubd80\uac00 \uc815\ud55c \uae30\uc5ec\uae08-\uae09\uc5ec \uc6d0\uce59\uc5d0 \ub530\ub77c \uae09\uc5ec\ub97c \ubc1b\uc744 \uc790\uaca9\uc774 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\uac83\uc774 \ubc14\ub85c \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uc758 \ud68c\uacc4 \ub2f4\ub2f9\uc790\uac00 \ub450 \uac00\uc9c0 \ucc98\ub9ac \ud750\ub984\uc744 \uba85\ud655\ud558\uac8c \uad6c\ubd84\ud574\uc57c \ud558\ub294 \uc774\uc720\uc785\ub2c8\ub2e4.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\ub85c 21.5%\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561\uc744 \ucd94\uac00\ub85c \ub0a9\ubd80\ud558\uc2ed\uc2dc\uc624.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\ud574\ub2f9 \uae30\uc5ec\uae08\uc740 \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c8\ubcd1 \uae30\uae08\uc73c\ub85c \uc9c1\uc811 \ub0a9\ubd80\ub418\uba70, \uadfc\ub85c\uc790\uc5d0\uac8c \ud604\uae08\uc73c\ub85c \uc9c0\uae09\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_va_tinh_bao_nhieu\"><\/span><b>\uc608\uc2dc: \ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\uae4c? \uadf8\ub807\ub2e4\uba74 \uc5bc\ub9c8\ub97c \uc9c0\ubd88\ud574\uc57c \ud569\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubbfc \uc528\ub294 2025\ub144 1\uc6d4\ubd80\ud130 \ud68c\uc0ac X(\uccab \ubc88\uc9f8 \ud68c\uc0ac, \ud604\uc7ac \ubbfc \uc528\uc758 \uc6d4\uae09 1,500\ub9cc VND\uc5d0 \ub300\ud55c \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\uace0 \uc788\uc74c)\uc640 \ubb34\uae30\ud55c \uace0\uc6a9 \uacc4\uc57d\uc744 \uccb4\uacb0\ud588\uc2b5\ub2c8\ub2e4. \ub610\ud55c, 2026\ub144 6\uc6d4\ubd80\ud130\ub294 \ud68c\uc0ac Y(\ub450 \ubc88\uc9f8 \ud68c\uc0ac)\uc640 12\uac1c\uc6d4 \uacc4\uc57d\uc9c1 \ucd94\uac00 \uace0\uc6a9 \uacc4\uc57d\uc744 \uccb4\uacb0\ud588\uc73c\uba70, \ud569\uc758\ub41c \uc6d4\uae09\uc740 1,000\ub9cc VND\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">X\uc0ac\uc640\uc758 \uacc4\uc57d\uc774 \uba3c\uc800 \uccb4\uacb0\ub418\uc5c8\uae30 \ub54c\ubb38\uc5d0, \ubbfc \uc528\ub294 X\uc0ac\uc5d0\uc11c \uc758\ubb34\uc801\uc73c\ub85c \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\ub97c \uacc4\uc18d \ub0a9\ubd80\ud588\uc2b5\ub2c8\ub2e4. Y\uc0ac\uc5d0\uc11c\ub294 \ubbfc \uc528\uac00 \uc758\ubb34\uc801\uc778 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1\uc774 \uc544\ub2c8\uc5c8\uc73c\ubbc0\ub85c, Y\uc0ac\ub294 2019\ub144 \ub178\ub3d9\ubc95 \uc81c168\uc870 3\ud56d\uc744 \uc801\uc6a9\ud588\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;\">\ucd94\uac00 \uc6d4 \ub0a9\uc785\uae08 = 10,000,000 VND \u00d7 21.5% = <\/span><b>2,150,000 VND<\/b><span style=\"font-weight: 400;\">\uc6d4\uae09\uacfc \ud568\uaed8 \uc9c0\uae09\ub429\ub2c8\ub2e4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c8\ubcd1 \ubcf4\ud5d8\uacfc \uad00\ub828\ud558\uc5ec, Y\uc0ac\ub294 \ubbfc\uc528\uc640 \uccb4\uacb0\ud55c \uacc4\uc57d\uc5d0 \ub530\ub77c \uacc4\uc18d\ud574\uc11c \ud574\ub2f9 \uae30\uae08\uc5d0 \uc9c1\uc811 \ub0a9\ubd80\ud558\uace0 \uc788\uc73c\uba70, \uc774 \uae08\uc561\uc740 \uc55e\uc11c \uc5b8\uae09\ud55c 2,150,000 VND\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub9cc\uc57d Y\uc0ac\uac00 &quot;\ub2e4\ub978 \ud68c\uc0ac\uac00 \uc774\ubbf8 \uc0ac\ud68c\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud588\uc73c\ub2c8 \ub354 \uc774\uc0c1 \ub0a9\ubd80 \uc758\ubb34\uac00 \uc5c6\ub2e4&quot;\uace0 \uc624\ud574\ud55c\ub2e4\uba74, \ub9e4\ub2ec 215\ub9cc VND\uc758 \ucd94\uac00 \ub0a9\ubd80\uae08\uacfc \uc0b0\uc5c5\uc7ac\ud574 \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\ub97c \uac04\uacfc\ud558\uac8c \ub429\ub2c8\ub2e4. \uc774\ub294 \uc5ec\ub7ec \uc0ac\uc5c5\uc7a5\uc5d0\uc11c \uadfc\ubb34\ud558\ub294 \uc9c1\uc6d0\ub4e4\uc758 \uae09\uc5ec\ub97c \ucc98\ub9ac\ud560 \ub54c \uac00\uc7a5 \ud754\ud788 \ubc1c\uc0dd\ud558\ub294 \uc624\ub958 \ub450 \uac00\uc9c0\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ubca0\ud2b8\ub0a8\uc5d0\uc11c \uc678\uad6d\uc778 \uadfc\ub85c\uc790\uac00 \uc5ec\ub7ec \ud68c\uc0ac\uc5d0 \uace0\uc6a9\ub41c \uacbd\uc6b0, \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \uc0b0\uc815\uc758 \uae30\ucd08\uac00 \ub418\ub294 \uc784\uae08 \uacc4\uc0b0\uacfc \uad00\ub828\ud558\uc5ec \ucd94\uac00\uc801\uc778 \ud2b9\uc815 \uace0\ub824 \uc0ac\ud56d\uc774 \uc788\uc73c\uba70, \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uc774 \ubb38\uc11c\uc5d0\uc11c \ud574\ub2f9 \uc0ac\ud56d\uc744 \ucc38\uc870\ud574\uc57c \ud569\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;\"> \ucca0\uc800\ud55c \ube44\uad50\ub97c \uc704\ud574\uc11c\uc694.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Sai_lam_thuong_gap_khi_xu_ly_tien_bao_hiem_tai_cong_ty_thu_2\"><\/span><b>\ub2e4\ub978 \ubcf4\ud5d8 \ud68c\uc0ac\uc5d0\uc11c \ubcf4\ud5d8\uae08 \uccad\uad6c\ub97c \ucc98\ub9ac\ud560 \ub54c \ud754\ud788 \uc800\uc9c0\ub974\ub294 \uc2e4\uc218.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uccab\uc9f8, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ubcf4\ud5d8 \uc758\ubb34\uac00 \uc804\ud600 \uc5c6\ub2e4\uace0 \uc798\ubabb \uc0dd\uac01\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \uc774\ub294 \uae30\uc5c5\ub4e4\uc774 \uc81c168\uc870\uc5d0 \ub530\ub978 \ucd94\uac00 \ub0a9\ubd80\uc561 21.5%\ub97c \uac04\uacfc\ud558\uc5ec \uc9c1\uc6d0\ub4e4\uc5d0\uac8c \uc18c\uc1a1\uc744 \ub2f9\ud560 \uc704\ud5d8\uc5d0 \ucc98\ud558\uac8c \ub418\ub294 \uac00\uc7a5 \ud754\ud55c \uc2e4\uc218\uc785\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub458\uc9f8\ub85c, \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c8\ubcd1 \ubcf4\ud5d8\ub8cc\uac00 \ucd94\uac00 \uc9c0\uae09\uc561\uc5d0 \uc798\ubabb \ud3ec\ud568\ub418\uc5c8\uc2b5\ub2c8\ub2e4. \ubd84\uc11d \uacb0\uacfc, \uc774\ub294 \ud68c\uc0ac\uac00 \uacc4\uc57d\uc5d0 \ub530\ub77c \uc9c1\uc811 \uae30\uae08\uc5d0 \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uae08\uc561\uc774\uba70, \uc9c1\uc6d0\uc5d0\uac8c \ud604\uae08\uc73c\ub85c \uc9c0\uae09\ud558\ub294 \uae08\uc561\uc774 \uc544\ub2d9\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc14b\uc9f8, \uc5b4\ub5a4 \uacc4\uc57d\uc774 &quot;\ucd5c\ucd08 \uacc4\uc57d&quot;\uc778\uc9c0 \uc798\ubabb \ud310\ub2e8\ud558\ub294 \uacbd\uc6b0\uc785\ub2c8\ub2e4. \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc758 \uadfc\uac70\uac00 \ub418\ub294 \uacc4\uc57d\uc774 \ub0a9\ubd80 \uc9c0\uc18d\uc5d0 \ub300\ud55c \ud569\uc758 \uc5c6\uc774 \uc77c\uc2dc\uc801\uc73c\ub85c \uc911\ub2e8\ub41c \uacbd\uc6b0, \uae30\uc5c5\uc740 \uc911\ubcf5 \ub0a9\ubd80\ub098 \ub204\ub77d\uc744 \ubc29\uc9c0\ud558\uae30 \uc704\ud574 \uc11c\uba85\ub41c \uacc4\uc57d\ub4e4\uc758 \uc720\ud6a8 \uc21c\uc11c\ub97c \uac80\ud1a0\ud558\uc5ec \uc758\ubb34\uc801\uc778 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \uc21c\uc11c\ub97c \uc815\ud655\ud558\uac8c \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub137\uc9f8, \uc0ac\ud68c\ubcf4\ud5d8 \uc815\ucc45 \ubcc0\uacbd \uc2dc \uad00\ub828 \uaddc\uc815\uc744 \uc5c5\ub370\uc774\ud2b8\ud558\uc9c0 \uc54a\ub294 \uac83\uc785\ub2c8\ub2e4. 2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uacfc 2025\ub144 \uace0\uc6a9\ubc95\uc5d0\ub294 \uc774\uc804 \uae30\uac04\uacfc \ube44\uad50\ud558\uc5ec \uc5ec\ub7ec \uac00\uc9c0 \uc870\uc815 \uc0ac\ud56d\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc73c\ubbc0\ub85c, \uae30\uc5c5\uc740 \uc2dc\ub300\uc5d0 \ub4a4\ub5a8\uc5b4\uc9c4 \uaddc\uc815\uc744 \uc801\uc6a9\ud558\uc9c0 \uc54a\ub3c4\ub85d \uc815\uae30\uc801\uc73c\ub85c \ud574\ub2f9 \ubc95\ub960\uc744 \uac80\ud1a0\ud574\uc57c \ud569\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub2e4\uc12f\uc9f8, \uc5ec\ub7ec \uacf3\uc5d0\uc11c \uc77c\ud558\uc5ec \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uac00 \uba74\uc81c\ub418\ub294 \uc0ac\ub78c\uacfc \uacc4\uc57d \ud615\ud0dc(\uc218\uc2b5 \uae30\uac04 \uacc4\uc57d, 1\uac1c\uc6d4 \ubbf8\ub9cc \uacc4\uc57d \ub4f1)\uc5d0 \ub530\ub77c \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uac00 \uba74\uc81c\ub418\ub294 \uc0ac\ub78c\uc744 \uad6c\ubd84\ud558\ub294 \ub370 \ud63c\ub780\uc774 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \ub450 \uadf8\ub8f9\uc740 \ubc95\uc801 \uadfc\uac70\uac00 \ub2e4\ub974\uc9c0\ub9cc, \ub458 \ub2e4 \uc81c168\uc870\uc5d0 \ub530\ub77c \uace0\uc6a9\uc8fc\uac00 \ucd94\uac00 \uae08\uc561\uc744 \ub0a9\ubd80\ud574\uc57c \ud558\ubbc0\ub85c \ud68c\uacc4 \ub2f4\ub2f9\uc790\ub294 \uae30\ub85d\uc0c1 \uc774\ub4e4\uc744 \uba85\ud655\ud788 \uad6c\ubd84\ud574\uc57c \ud569\ub2c8\ub2e4. \uc790\uc138\ud55c \ub0b4\uc6a9\uc740 \ud574\ub2f9 \uae30\uc0ac\ub97c \ucc38\uc870\ud558\uc2ed\uc2dc\uc624.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ko\/nguoi-lao-dong-khong-thuoc-dien-dong-bhxh-va-bhyt\/\"> \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ubc0f \uac74\uac15\ubcf4\ud5d8\ub8cc \ub0a9\ubd80 \ub300\uc0c1\uc774 \uc544\ub2cc \uadfc\ub85c\uc790.<\/a><\/span><\/strong><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;\">\ub9cc\uc57d \uc81c\uac00 \ub450 \ud68c\uc0ac\uc5d0 \ub3d9\uc2dc\uc5d0 \uadfc\ubb34\ud55c\ub2e4\uba74, \ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \ub0b4\uc57c \ud560\uae4c\uc694? \ub2f5\uc740 \ubd84\uba85\ud788 &#039;\uc544\ub2c8\uc624&#039;\uc785\ub2c8\ub2e4. <\/span><b>\uac00\uc9c0\ub2e4<\/b><span style=\"font-weight: 400;\">2019\ub144 \ub178\ub3d9\ubc95 \uc81c168\uc870 3\ud56d\uc5d0 \ub530\ub77c, \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\uc561 21.5%\uc5d0 \ud574\ub2f9\ud558\ub294 \uae08\uc561\uc744 \uae30\uc900\uc73c\ub85c \uae09\uc5ec \uc9c0\uae09\uacfc \ub3d9\uc2dc\uc5d0 \ub0a9\ubd80\uac00 \uc774\ub8e8\uc5b4\uc9d1\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774\ub294 2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95 \uc81c2\uc870 5\ud56d \ubc0f 2025\ub144 \uace0\uc6a9\ubc95 \uc81c31\uc870\uc5d0 \ub530\ub77c \uadfc\ub85c\uc790\ub294 \ucd5c\ucd08 \uace0\uc6a9\uacc4\uc57d\uc744 \uae30\uc900\uc73c\ub85c \uc758\ubb34 \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8, \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud558\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4. \ub2e4\ub9cc, \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc9c8\ubcd1\ubcf4\ud5d8\uc740 \uc608\uc678\ub85c, 2015\ub144 \uc0b0\uc5c5\uc548\uc804\ubcf4\uac74\ubc95(2024\ub144 \uc0ac\ud68c\ubcf4\ud5d8\ubc95\uc5d0 \uc758\ud574 \uac1c\uc815\ub428) \uc81c43\uc870\uc5d0 \ub530\ub77c \ub450 \ubc88\uc9f8 \uace0\uc6a9\uc8fc\uac00 \uc9c1\uc811 \ub0a9\ubd80\ud574\uc57c \ud558\uba70, \uadfc\ub85c\uc790\uc5d0\uac8c \ud604\uae08\uc73c\ub85c \uc9c0\uae09\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uc774 \ub450 \uac00\uc9c0 \uc758\ubb34\ub97c \uc801\uc808\ud788 \ubd84\ub9ac\ud558\uba74 \uae30\uc5c5\uc740 \ubc95\ub960\uc744 \uc900\uc218\ud558\ub294 \ub3d9\uc2dc\uc5d0 \uc5ec\ub7ec \uc0ac\uc5c5\uc7a5\uc5d0\uc11c \ub3d9\uc2dc\uc5d0 \uadfc\ubb34\ud558\ub294 \uc9c1\uc6d0\uacfc\uc758 \uc784\uae08 \ubc0f \ubcf4\ud5d8 \uad00\ub828 \ubd84\uc7c1\uc744 \ud53c\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\uadc0\uc0ac\uc758 \uc9c1\uc6d0\uc774 \uc5ec\ub7ec \ud68c\uc0ac\uc5d0\uc11c \ub3d9\uc2dc\uc5d0 \uadfc\ubb34\ud558\uace0 \uc788\uace0, \uacc4\uc0b0, \ud68c\uacc4 \ucc98\ub9ac \ub610\ub294 \uae30\ub85d \uc720\uc9c0 \ubc29\ubc95\uc744 \uc798 \ubaa8\ub974\uc2dc\uaca0\ub2e4\uba74 \uc800\ud76c \ud300\uc774 \ub3c4\uc640\ub4dc\ub9b4 \uc218 \uc788\uc2b5\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;\"> MAN(Master Accountant Network)\uc740 \ud604\ud589 \uaddc\uc815 \uc900\uc218\ub97c \ubcf4\uc7a5\ud558\uae30 \uc704\ud574 \uadc0\uc0ac\uc640 \ud611\ub825\ud558\uace0 \uac80\ud1a0\ud560 \uc900\ube44\uac00 \ub418\uc5b4 \uc788\uc2b5\ub2c8\ub2e4.<\/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;\"> \uc804\ubb38\uc801\uc778 \uc9c0\uc6d0\uacfc \uc870\uc5b8\uc744 \uc6d0\ud558\uc2dc\uba74!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\uc5f0\ub77d\ucc98 \uc815\ubcf4 MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc8fc\uc18c:<\/b><span style=\"font-weight: 400;\"> \ud638\uce58\ubbfc\uc2dc Tan Thuan Ward, Street 43, 19A\ud638<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ubaa8\ubc14\uc77c\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uc774\uba54\uc77c:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\uad6c\uae00 \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">MAN(Master Accountant Network)\uc758 Google \ube44\uc988\ub2c8\uc2a4 \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\ub9c1\ud06c\ub4dc\uc778 \ucc3d\ub9bd\uc790:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">\uc804\ubb38\uac00 Le Hoang Tuyen\uc758 LinkedIn \ud504\ub85c\ud544\uc744 \ud655\uc778\ud558\uc138\uc694.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p 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=\"Giai_dap_thac_mac_ve_van_de_cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem\"><\/span><b>\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\uc57c \ud558\ub294\uc9c0\uc5d0 \ub300\ud55c \uc9c8\ubb38\uc5d0 \ub2f5\ubcc0\ud569\ub2c8\ub2e4.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_co_phai_tra_them_tien_bao_hiem_cho_tat_ca_nguoi_lao_dong_lam_viec_ban_thoi_gian_khong\"><\/span><b>\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ubaa8\ub4e0 \uc2dc\uac04\uc81c \uc9c1\uc6d0\uc5d0 \ub300\ud574 \ucd94\uac00 \ubcf4\ud5d8\ub8cc\ub97c \uc9c0\ubd88\ud574\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 \ud574\ub2f9 \ud68c\uc0ac\uc5d0\uc11c \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8, \uac74\uac15 \ubcf4\ud5d8 \ub610\ub294 \uc2e4\uc5c5 \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud560 \uc758\ubb34\uac00 \uc5c6\ub294 \uc9c1\uc6d0\uc5d0\uac8c\ub9cc \uc801\uc6a9\ub418\uba70, \uc774\uc804 \uc9c1\uc7a5\uc5d0\uc11c \uc774\ubbf8 \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\uc5d0 \uac00\uc785\ud55c \uc9c1\uc6d0\ub3c4 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_tien_cong_ty_thu_2_phai_tra_them_la_bao_nhieu\"><\/span><b>\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub294 \ucd94\uac00\ub85c \uc5bc\ub9c8\ub098 \ub354 \uc9c0\ubd88\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;\">\uace0\uc6a9\uc8fc\uac00 \uc758\ubb34\uc801\uc73c\ub85c \ub0a9\ubd80\ud574\uc57c \ud558\ub294 \uc0ac\ud68c\ubcf4\ud5d8, \uac74\uac15\ubcf4\ud5d8 \ubc0f \uc2e4\uc5c5\ubcf4\ud5d8\ub8cc\ub294 \ud604\uc7ac \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \uc0b0\uc815 \uae30\uc900\uc774 \ub418\ub294 \uae09\uc5ec\uc758 \uc57d 21.5%\uc5d0 \ud574\ub2f9\ud558\ub294 \ub0a9\ubd80\uc728\uc744 \uae30\uc900\uc73c\ub85c \ud558\uba70, \uae09\uc5ec \uc9c0\uae09 \uae30\uac04\uacfc \ud568\uaed8 \ub0a9\ubd80\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cong_ty_thu_2_co_phai_dong_bao_hiem_tai_nan_lao_dong_benh_nghe_nghiep_khong\"><\/span><b>\ub450 \ubc88\uc9f8 \ud68c\uc0ac\ub3c4 \uc0b0\uc5c5\uc7ac\ud574 \ubc0f \uc0b0\uc5c5\uc7ac\ud574 \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud574\uc57c \ud558\ub098\uc694?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\ub124. \uc774\ub294 \uccb4\uacb0\ub41c \uace0\uc6a9 \uacc4\uc57d \uac74\ubcc4\ub85c \uc9c1\uc811 \ubd80\uacfc\ub418\ub294 \uae30\uc5ec\uae08\uc774\uba70, \ucd94\uac00 \uc9c0\uae09\uc561\uc5d0 \ud3ec\ud568\ub418\uc9c0 \uc54a\uace0, \uc9c1\uc6d0\uc774 \ub2e4\ub978 \ud68c\uc0ac\uc5d0\uc11c \uc774\ubbf8 \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud588\ub294\uc9c0 \uc5ec\ubd80\uc640\ub3c4 \ubb34\uad00\ud569\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lam_sao_xac_dinh_cong_ty_nao_la_cong_ty_dau_tien_de_dong_BHXH_bat_buoc\"><\/span><b>\uc5b4\ub5a4 \ud68c\uc0ac\uac00 \ucd5c\ucd08\ub85c \uc758\ubb34 \uc0ac\ud68c \ubcf4\ud5d8\ub8cc\ub97c \ub0a9\ubd80\ud588\ub294\uc9c0 \uc5b4\ub5bb\uac8c \ud310\ub2e8\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;\">\uacc4\uc57d \uccb4\uacb0 \uc21c\uc11c\uc5d0 \ub530\ub77c, \ud604\uc7ac \uc0ac\ud68c\ubcf4\ud5d8\ub8cc \ub0a9\ubd80\uc758 \uadfc\uac70\ub85c \uc0ac\uc6a9\ub418\ub294 \uacc4\uc57d\uc774 \ub0a9\ubd80 \uc9c0\uc18d\uc5d0 \ub300\ud55c \ud569\uc758 \uc5c6\uc774 \uc77c\uc2dc\uc801\uc73c\ub85c \uc911\ub2e8\ub420 \uacbd\uc6b0, \uc0ac\ud68c\ubcf4\ud5d8 \uc758\ubb34 \uac00\uc785 \uc5ec\ubd80\ub294 \uccb4\uacb0\ub41c \uacc4\uc57d\uc758 \uc720\ud6a8 \uc21c\uc11c\uc5d0 \ub530\ub77c \uc7ac\uc0b0\uc815\ub429\ub2c8\ub2e4.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Neu_cong_ty_thu_2_khong_tra_khoan_tien_bao_hiem_nay_nguoi_lao_dong_co_quyen_khieu_nai_khong\"><\/span><b>\ub450 \ubc88\uc9f8 \ud68c\uc0ac\uac00 \uc774 \ubcf4\ud5d8\uae08\uc744 \uc9c0\uae09\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0, \uc9c1\uc6d0\uc740 \ubd88\ub9cc\uc744 \uc81c\uae30\ud560 \uad8c\ub9ac\uac00 \uc788\uc2b5\ub2c8\uae4c?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u00a0\ub124. \uc774\ub294 2019\ub144 \ub178\ub3d9\ubc95 \uc81c168\uc870\uc5d0 \ub530\ub978 \ubc95\uc801 \uc758\ubb34\uc774\uba70 \uc790\ubc1c\uc801\uc778 \uc9c0\uae09\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uadfc\ub85c\uc790\ub294 \uc9c0\uae09\uc744 \uc694\uad6c\ud560 \uad8c\ub9ac\uac00 \uc788\uc73c\uba70, \ud68c\uc0ac\uac00 \uc774\ub97c \uc9c0\uae09\ud558\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubd88\ub9cc\uc744 \uc81c\uae30\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u00e0m c\u00f9ng l\u00fac 2 c\u00f4ng ty th\u00ec c\u00f4ng ty th\u1ee9 2 c\u00f3 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n b\u1ea3o hi\u1ec3m kh\u00f4ng? L\u00e0 c\u00e2u h\u1ecfi m\u00e0 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c song song \u1edf hai n\u01a1i th\u1eafc m\u1eafc, b\u1edfi lu\u1eadt ch\u1ec9 cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9883,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9882","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\/9882","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=9882"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9882\/revisions"}],"predecessor-version":[{"id":9889,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/posts\/9882\/revisions\/9889"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media\/9883"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/media?parent=9882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/categories?post=9882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ko\/wp-json\/wp\/v2\/tags?post=9882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}