{"id":8712,"date":"2026-05-28T11:16:40","date_gmt":"2026-05-28T04:16:40","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8712"},"modified":"2026-05-28T11:16:40","modified_gmt":"2026-05-28T04:16:40","slug":"phi-cong-doan-thang-5-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/","title":{"rendered":"\u0418\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u043f\u043e\u0440\u044f\u0434\u043a\u0435 \u0443\u043f\u043b\u0430\u0442\u044b \u043f\u0440\u043e\u0444\u0441\u043e\u044e\u0437\u043d\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u0441 \u043c\u0430\u044f 2026 \u0433\u043e\u0434\u0430, \u043e \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0437\u043d\u0430\u0442\u044c.\u00a0"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u01b0\u1edbc sang qu\u00fd II n\u0103m 2026, c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd l\u1edbn nh\u1ea5t li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n. C\u1ee5 th\u1ec3, k\u1ec3 t\u1eeb ng\u00e0y 16\/5\/2026, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Nghi-dinh-105-2026-ND-CP-huong-dan-Luat-Cong-doan-ve-tai-chinh-cong-doan-700039.aspx\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, b\u1ed5 sung v\u00e0 ho\u00e0n thi\u1ec7n h\u00e0ng lo\u1ea1t quy \u0111\u1ecbnh mang t\u00ednh b\u01b0\u1edbc ngo\u1eb7t nh\u1eb1m thay th\u1ebf cho nh\u1eefng n\u1ed9i dung \u0111\u00e3 l\u1ed7i th\u1eddi t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi b\u1ed9 ph\u1eadn T\u00e0i ch\u00ednh &#8211; K\u1ebf to\u00e1n, vi\u1ec7c n\u1eafm r\u00f5 nh\u1eefng \u0111i\u1ec3m m\u1edbi v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng, th\u1eddi h\u1ea1n \u0111\u00f3ng, tr\u01b0\u1eddng h\u1ee3p ch\u1eadm \u0111\u00f3ng c\u0169ng nh\u01b0 c\u00e1c ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m v\u00e0 t\u1ea1m d\u1eebng \u0111\u00f3ng l\u00e0 v\u00f4 c\u00f9ng kh\u1ea9n thi\u1ebft. \u0110\u1ec3 gi\u00fap qu\u00fd doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng t\u1ed1i \u01b0u d\u00f2ng ti\u1ec1n v\u00e0 b\u1ea3o \u0111\u1ea3m t\u00ednh tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd t\u1ed1i \u0111a, b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch chi ti\u1ebft nh\u1eefng thay \u0111\u1ed5i c\u1ed1t l\u00f5i \u1ec1 vi\u1ec7c \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 m\u00e0 m\u1ecdi \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ec1u ph\u1ea3i \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/span><\/p>\n<figure id=\"attachment_8714\" aria-describedby=\"caption-attachment-8714\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8714\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y.jpg\" alt=\"Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Nhung-thay-doi-ve-dong-kinh-phi-cong-doan-thang-5_2026-doanh-nghiep-can-luu-y-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8714\" class=\"wp-caption-text\">\u0418\u0437\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0432 \u043f\u043e\u0440\u044f\u0434\u043a\u0435 \u0443\u043f\u043b\u0430\u0442\u044b \u043f\u0440\u043e\u0444\u0441\u043e\u044e\u0437\u043d\u044b\u0445 \u0432\u0437\u043d\u043e\u0441\u043e\u0432 \u0441 \u043c\u0430\u044f 2026 \u0433\u043e\u0434\u0430, \u043e \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f\u043c \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0437\u043d\u0430\u0442\u044c.<\/figcaption><\/figure>\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\">\u0418\u043d\u0434\u0435\u043a\u0441<\/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=\"\u041f\u043e\u043a\u0430\u0437\u0430\u0442\u044c\/\u041e\u0442\u043a\u0440\u044b\u0442\u044c \u043e\u0433\u043b\u0430\u0432\u043b\u0435\u043d\u0438\u0435\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u041f\u0435\u0440\u0435\u043a\u043b\u044e\u0447\u0430\u0442\u044c<\/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 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v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Phan_biet_cham_dong_va_khong_dong_kinh_phi_cong_doan\" >Ph\u00e2n bi\u1ec7t ch\u1eadm \u0111\u00f3ng v\u00e0 kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#The_nao_la_hanh_vi_cham_dong_kinh_phi_cong_doan\" >Th\u1ebf n\u00e0o l\u00e0 h\u00e0nh vi ch\u1eadm \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Truong_hop_duoc_xac_dinh_la_khong_dong_kinh_phi_cong_doan\" >Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Tam_quan_trong_cua_viec_chuan_hoa_dinh_nghia_phap_ly_moi\" >T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c chu\u1ea9n h\u00f3a \u0111\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd m\u1edbi<\/a><\/li><\/ul><\/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\/ru\/phi-cong-doan-thang-5-2026\/#Mien_phi_dong_kinh_phi_cong_doan_cho_doanh_nghiep_giai_the_pha_san\" >Mi\u1ec5n ph\u00ed \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n<\/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\/ru\/phi-cong-doan-thang-5-2026\/#Dieu_kien_duoc_xem_xet_mien_dong_khi_giai_the\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n \u0111\u00f3ng khi gi\u1ea3i th\u1ec3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Dieu_kien_duoc_xem_xet_mien_dong_khi_pha_san\" >\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n \u0111\u00f3ng khi ph\u00e1 s\u1ea3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Doanh_nghiep_kho_khan_duoc_giam_toi_da_20_kinh_phi\" >Doanh nghi\u1ec7p kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c gi\u1ea3m t\u1ed1i \u0111a 20% kinh ph\u00ed<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Dieu_kien_giam_muc_dong_dua_tren_quy_mo_va_ty_le_cat_giam_lao_dong\" >\u0110i\u1ec1u ki\u1ec7n gi\u1ea3m m\u1ee9c \u0111\u00f3ng d\u1ef1a tr\u00ean quy m\u00f4 v\u00e0 t\u1ef7 l\u1ec7 c\u1eaft gi\u1ea3m lao \u0111\u1ed9ng<\/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\/ru\/phi-cong-doan-thang-5-2026\/#Thoi_gian_giam_muc_dong_toi_da_theo_quy_dinh_moi_Ke_toan_can_luu_y\" >Th\u1eddi gian gi\u1ea3m m\u1ee9c \u0111\u00f3ng t\u1ed1i \u0111a theo quy \u0111\u1ecbnh m\u1edbi: K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd<\/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\/ru\/phi-cong-doan-thang-5-2026\/#Bo_sung_co_che_tam_dung_dong_kinh_phi_cong_doan_len_den_12_thang\" >B\u1ed5 sung c\u01a1 ch\u1ebf t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00ean \u0111\u1ebfn 12 th\u00e1ng<\/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\/ru\/phi-cong-doan-thang-5-2026\/#Dieu_kien_cu_the_ve_so_luong_lao_dong_nghi_viec_hoac_thiet_hai_tai_san\" >\u0110i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c ho\u1eb7c thi\u1ec7t h\u1ea1i t\u00e0i s\u1ea3n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Phan_phoi_kinh_phi_cho_to_chuc_nguoi_lao_dong_tai_doanh_nghiep\" >Ph\u00e2n ph\u1ed1i kinh ph\u00ed cho t\u1ed5 ch\u1ee9c ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Nghia_vu_bao_cao_dinh_ky_cua_to_chuc_nguoi_lao_dong\" >Ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 c\u1ee7a t\u1ed5 ch\u1ee9c ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Mo_rong_nguon_dong_doi_voi_don_vi_su_nghiep_cong_lap_tu_chu\" >M\u1edf r\u1ed9ng ngu\u1ed3n \u0111\u00f3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 ch\u1ee7<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Nguon_dong_doi_voi_don_vi_tu_chu_mot_phan_chi_thuong_xuyen\" >Ngu\u1ed3n \u0111\u00f3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ef1 ch\u1ee7 m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Nguon_dong_doi_voi_don_vi_tu_chu_toan_bo_chi_thuong_xuyen_va_dau_tu\" >Ngu\u1ed3n \u0111\u00f3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ef1 ch\u1ee7 to\u00e0n b\u1ed9 chi th\u01b0\u1eddng xuy\u00ean v\u00e0 \u0111\u1ea7u t\u01b0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Ket_luan_va_khuyen_nghi_cho_ke_toan_khi_xu_ly_phi_cong_doan\" >K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb cho k\u1ebf to\u00e1n khi x\u1eed l\u00fd ph\u00ed c\u00f4ng \u0111o\u00e0n<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/ru\/phi-cong-doan-thang-5-2026\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_han_dong_phi_cong_doan_thang_52026_co_gi_moi\"><\/span><b>Th\u1eddi h\u1ea1n \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 c\u00f3 g\u00ec m\u1edbi?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8715\" aria-describedby=\"caption-attachment-8715\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8715\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi.jpg\" alt=\"Th\u1eddi h\u1ea1n \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 c\u00f3 g\u00ec m\u1edbi\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Thoi-han-dong-phi-cong-doan-thang-5_2026-co-gi-moi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8715\" class=\"wp-caption-text\">Th\u1eddi h\u1ea1n \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 c\u00f3 g\u00ec m\u1edbi<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i \u0111\u1ea7u ti\u00ean v\u00e0 tr\u1ef1c ti\u1ebfp t\u00e1c \u0111\u1ed9ng \u0111\u1ebfn c\u00f4ng t\u00e1c thanh quy\u1ebft to\u00e1n h\u00e0ng th\u00e1ng c\u1ee7a k\u1ebf to\u00e1n ch\u00ednh l\u00e0 th\u1eddi h\u1ea1n ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 n\u1ed9p kinh ph\u00ed. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng m\u1ed1c th\u1eddi gian n\u00e0y gi\u00fap doanh nghi\u1ec7p tr\u00e1nh \u0111\u01b0\u1ee3c c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd kh\u00f4ng \u0111\u00e1ng c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c n\u1ed9p ch\u1eadm.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_cu_the_thoi_han_dong_theo_chu_ky_thang_va_quy\"><\/span><b>Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi h\u1ea1n \u0111\u00f3ng theo chu k\u1ef3 th\u00e1ng v\u00e0 qu\u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd t\u1ea1i \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP l\u00e0 l\u1ea7n \u0111\u1ea7u ti\u00ean c\u01a1 quan l\u1eadp ph\u00e1p quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 th\u1eddi h\u1ea1n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, thay v\u00ec ch\u1ec9 n\u00eau chung chung nh\u01b0 tr\u01b0\u1edbc. Theo \u0111\u00f3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3ng theo th\u00e1ng: Th\u1eddi h\u1ea1n \u0111\u00f3ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo. Nh\u01b0 v\u1eady, kho\u1ea3n n\u1ed9p ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 c\u1ee7a doanh nghi\u1ec7p s\u1ebd c\u00f3 h\u1ea1n ch\u00f3t ho\u00e0n th\u00e0nh l\u00e0 ng\u00e0y 30\/06\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p \u0111\u00f3ng theo chu k\u1ef3 03 th\u00e1ng m\u1ed9t l\u1ea7n: Th\u1eddi h\u1ea1n \u0111\u00f3ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo ngay sau chu k\u1ef3 \u0111\u00f3ng \u0111\u00f3.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Co_che_dac_thu_cho_doanh_nghiep_nong_%E2%80%93_lam_%E2%80%93_ngu_%E2%80%93_diem_nghiep\"><\/span><b>C\u01a1 ch\u1ebf \u0111\u1eb7c th\u00f9 cho doanh nghi\u1ec7p n\u00f4ng &#8211; l\u00e2m &#8211; ng\u01b0 &#8211; di\u00eam nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m h\u1ed7 tr\u1ee3 t\u1ed1i \u0111a cho c\u00e1c ng\u00e0nh ngh\u1ec1 ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ednh m\u00f9a v\u1ee5, Ngh\u1ecb \u0111\u1ecbnh m\u1edbi v\u1eabn gi\u1eef nguy\u00ean tinh th\u1ea7n t\u1ea1o \u0111i\u1ec1u ki\u1ec7n cho c\u00e1c doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng trong l\u0129nh v\u1ef1c n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, ng\u01b0 nghi\u1ec7p v\u00e0 di\u00eam nghi\u1ec7p. Nh\u1eefng \u0111\u01a1n v\u1ecb tr\u1ea3 l\u01b0\u01a1ng theo chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh n\u00e0y v\u1eabn \u0111\u01b0\u1ee3c quy\u1ec1n t\u1ef1 do l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng theo th\u00e1ng ho\u1eb7c 03 th\u00e1ng\/l\u1ea7n, mi\u1ec5n l\u00e0 c\u00f3 \u0111\u0103ng k\u00fd tr\u01b0\u1edbc v\u1edbi t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp c\u01a1 s\u1edf.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_thuc_te_voi_Nghi_dinh_1912013ND-CP_truoc_day\"><\/span><b>So s\u00e1nh th\u1ef1c t\u1ebf v\u1edbi Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP tr\u01b0\u1edbc \u0111\u00e2y<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP h\u1ec9 quy \u0111\u1ecbnh m\u1ed9t c\u00e1ch kh\u00e1 m\u01a1 h\u1ed3 r\u1eb1ng doanh nghi\u1ec7p \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1ed7i th\u00e1ng m\u1ed9t l\u1ea7n c\u00f9ng th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u1eaft bu\u1ed9c. Quy \u0111\u1ecbnh c\u0169 ho\u00e0n to\u00e0n ch\u01b0a \u0111\u01b0a ra m\u1ed1c th\u1eddi gian ch\u1eadm nh\u1ea5t ph\u1ea3i ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 \u0111\u00f3ng. \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn s\u1ef1 l\u00fang t\u00fang cho k\u1ebf to\u00e1n khi doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n t\u1ea1m th\u1eddi v\u1ec1 d\u00f2ng ti\u1ec1n v\u00e0 mu\u1ed1n l\u00f9i ng\u00e0y n\u1ed9p m\u00e0 kh\u00f4ng bi\u1ebft li\u1ec7u m\u00ecnh c\u00f3 b\u1ecb xem l\u00e0 vi ph\u1ea1m hay kh\u00f4ng. K\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m t\u00ednh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 105\/2026, th\u1eddi gian n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n \u0111\u1ecbnh r\u00f5 r\u00e0ng b\u1eb1ng ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng k\u1ebf ti\u1ebfp.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_biet_cham_dong_va_khong_dong_kinh_phi_cong_doan\"><\/span><b>Ph\u00e2n bi\u1ec7t ch\u1eadm \u0111\u00f3ng v\u00e0 kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c l\u00e0m r\u00f5 hai kh\u00e1i ni\u1ec7m ch\u1eadm \u0111\u00f3ng v\u00e0 kh\u00f4ng \u0111\u00f3ng t\u1ea1i \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP l\u00e0 m\u1ed9t b\u01b0\u1edbc ti\u1ebfn l\u1edbn gi\u00fap minh b\u1ea1ch h\u00f3a c\u00e1c ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. D\u00f9 th\u00f3i quen t\u00ecm ki\u1ebfm th\u00f4ng tin c\u1ee7a k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1ecdi chung l\u00e0 ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026, nh\u01b0ng v\u1ec1 m\u1eb7t nghi\u1ec7p v\u1ee5 c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t \u0111\u00e2y l\u00e0 kho\u1ea3n kinh ph\u00ed tr\u00edch n\u1ed9p 2% t\u1eeb ph\u00eda ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"The_nao_la_hanh_vi_cham_dong_kinh_phi_cong_doan\"><\/span><b>Th\u1ebf n\u00e0o l\u00e0 h\u00e0nh vi ch\u1eadm \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn m\u1edbi nh\u1ea5t, ch\u1eadm \u0111\u00f3ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a \u0111\u00f3ng ho\u1eb7c \u0111\u00e3 \u0111\u00f3ng nh\u01b0ng ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ph\u1ea3i n\u1ed9p sau khi \u0111\u00e3 qu\u00e1 th\u1eddi h\u1ea1n quy \u0111\u1ecbnh (t\u1ee9c l\u00e0 sau ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo \u0111\u1ed1i v\u1edbi h\u00ecnh th\u1ee9c \u0111\u00f3ng theo th\u00e1ng). K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd m\u1ed1c th\u1eddi gian n\u00e0y \u0111\u1ec3 kh\u00f4ng k\u00e9o d\u00e0i t\u00ecnh tr\u1ea1ng n\u1ee3 \u0111\u1ecdng kho\u1ea3n ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026, tr\u00e1nh ph\u00e1t sinh c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd ngo\u00e0i \u00fd mu\u1ed1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_duoc_xac_dinh_la_khong_dong_kinh_phi_cong_doan\"><\/span><b>Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nghi\u00eam tr\u1ecdng h\u01a1n h\u00e0nh vi ch\u1eadm \u0111\u00f3ng, Ngh\u1ecb \u0111\u1ecbnh m\u1edbi x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem l\u00e0 kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ho\u00e0n to\u00e0n kh\u00f4ng th\u1ef1c hi\u1ec7n vi\u1ec7c tr\u00edch v\u00e0 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft h\u1ea1n \u0111\u00f3ng theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng kh\u00f4ng \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi thu\u1ed9c di\u1ec7n ph\u1ea3i \u0111\u00f3ng trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y ng\u00e0y h\u1ebft h\u1ea1n \u0111\u00f3ng theo quy \u0111\u1ecbnh.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u041d\u0430\u043f\u0440\u0438\u043c\u0435\u0440:<\/b><span style=\"font-weight: 400;\"> \u0110\u1ed1i v\u1edbi k\u1ef3 n\u1ed9p ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026, h\u1ea1n cu\u1ed1i \u0111\u00f3ng theo th\u00e1ng l\u00e0 ng\u00e0y 30\/6\/2026. N\u1ebfu \u0111\u1ebfn h\u1ebft ng\u00e0y 29\/8\/2026 m\u00e0 doanh nghi\u1ec7p v\u1eabn ch\u01b0a n\u1ed9p ti\u1ec1n ho\u1eb7c n\u1ed9p thi\u1ebfu ti\u1ec1n th\u00ec h\u00e0nh vi n\u00e0y s\u1ebd b\u1ecb kh\u00e9p v\u00e0o khung kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_quan_trong_cua_viec_chuan_hoa_dinh_nghia_phap_ly_moi\"><\/span><b>T\u1ea7m quan tr\u1ecdng c\u1ee7a vi\u1ec7c chu\u1ea9n h\u00f3a \u0111\u1ecbnh ngh\u0129a ph\u00e1p l\u00fd m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc \u0111\u00e2y, Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP ho\u00e0n to\u00e0n ch\u01b0a c\u00f3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 \u0111\u1ec3 ph\u00e2n bi\u1ec7t h\u00e0nh vi ch\u1eadm \u0111\u00f3ng v\u00e0 kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. T\u1eeb nay, vi\u1ec7c qu\u1ea3n l\u00fd r\u1ee7i ro \u0111\u1ed1i v\u1edbi s\u1ed1 n\u1ee3 n\u1ed9p ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 tr\u1edf \u0111i \u0111\u00e3 c\u00f3 h\u00e0nh lang ph\u00e1p l\u00fd c\u1ef1c k\u1ef3 r\u00f5 r\u00e0ng, \u0111\u00f2i h\u1ecfi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n ph\u1ea3i qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n t\u1ed1t h\u01a1n, tr\u00e1nh \u0111\u1ec3 c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u1ecdng v\u01b0\u1ee3t qu\u00e1 60 ng\u00e0y.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mien_phi_dong_kinh_phi_cong_doan_cho_doanh_nghiep_giai_the_pha_san\"><\/span><b>Mi\u1ec5n ph\u00ed \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8716\" aria-describedby=\"caption-attachment-8716\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8716\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san.jpg\" alt=\"Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 mi\u1ec5n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-moi-ve-phi-cong-doan-thang-5_2026-mien-dong-kinh-phi-cong-doan-cho-doanh-nghiep-giai-the-pha-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8716\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh m\u1edbi v\u1ec1 ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 mi\u1ec5n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho doanh nghi\u1ec7p gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m nh\u00e2n v\u0103n nh\u1ea5t c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh m\u1edbi l\u00e0 vi\u1ec7c b\u1ed5 sung ri\u00eang Ch\u01b0\u01a1ng IV quy \u0111\u1ecbnh v\u1ec1 mi\u1ec5n, gi\u1ea3m v\u00e0 t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. \u0110i\u1ec1u n\u00e0y mang l\u1ea1i l\u1ed1i tho\u00e1t t\u00e0i ch\u00ednh quan tr\u1ecdng cho c\u00e1c t\u1ed5 ch\u1ee9c kinh t\u1ebf \u0111ang \u1edf b\u1edd v\u1ef1c d\u1eebng ho\u1ea1t \u0111\u1ed9ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_duoc_xem_xet_mien_dong_khi_giai_the\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n \u0111\u00f3ng khi gi\u1ea3i th\u1ec3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ti\u1ebfn h\u00e0nh th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 105 cho ph\u00e9p xem x\u00e9t mi\u1ec5n s\u1ed1 ti\u1ec1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u01b0a \u0111\u00f3ng. \u0110\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u01a1 ch\u1ebf n\u00e0y, c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf ho\u1eb7c c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean ph\u1ea3i tham gia v\u00e0o ph\u01b0\u01a1ng \u00e1n gi\u1ea3i quy\u1ebft n\u1ee3 c\u1ee7a doanh nghi\u1ec7p, \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c dung h\u00f2a v\u00e0 s\u1ed1 n\u1ee3 n\u1ed9p ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c x\u1eed l\u00fd d\u1ee9t \u0111i\u1ec3m theo \u0111\u00fang quy tr\u00ecnh gi\u1ea3i th\u1ec3.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_duoc_xem_xet_mien_dong_khi_pha_san\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n \u0111\u00f3ng khi ph\u00e1 s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 s\u1ea3n, vi\u1ec7c xem x\u00e9t mi\u1ec5n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u01b0a n\u1ed9p s\u1ebd \u0111\u01b0\u1ee3c k\u00edch ho\u1ea1t khi t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n n\u1ed9p \u0111\u01a1n y\u00eau c\u1ea7u \u00e1p d\u1ee5ng th\u1ee7 t\u1ee5c ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt Ph\u00e1 s\u1ea3n. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 c\u01a1 quan thu\u1ebf v\u00e0 c\u00f4ng \u0111o\u00e0n ph\u1ed1i h\u1ee3p khoanh n\u1ee3, x\u00f3a n\u1ee3 cho c\u00e1c doanh nghi\u1ec7p kh\u00f4ng c\u00f2n kh\u1ea3 n\u0103ng ph\u1ee5c h\u1ed3i d\u00f2ng ti\u1ec1n.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_kho_khan_duoc_giam_toi_da_20_kinh_phi\"><\/span><b>Doanh nghi\u1ec7p kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c gi\u1ea3m t\u1ed1i \u0111a 20% kinh ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8717\" aria-describedby=\"caption-attachment-8717\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8717\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan.jpg\" alt=\"Quy \u0111\u1ecbnh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 v\u1ec1 gi\u1ea3m t\u1ed1i \u0111a 20% cho doanh nghi\u1ec7p kh\u00f3 kh\u0103n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/05\/Quy-dinh-phi-cong-doan-thang-5_2026-ve-giam-toi-da-20-cho-doanh-nghiep-kho-khan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8717\" class=\"wp-caption-text\">Quy \u0111\u1ecbnh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 v\u1ec1 gi\u1ea3m t\u1ed1i \u0111a 20% cho doanh nghi\u1ec7p kh\u00f3 kh\u0103n<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00ean c\u1ea1nh ch\u00ednh s\u00e1ch mi\u1ec5n \u0111\u00f3ng cho doanh nghi\u1ec7p d\u1eebng ho\u1ea1t \u0111\u1ed9ng, Nh\u00e0 n\u01b0\u1edbc c\u0169ng ban h\u00e0nh ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 thi\u1ebft th\u1ef1c cho c\u00e1c doanh nghi\u1ec7p \u0111ang ho\u1ea1t \u0111\u1ed9ng nh\u01b0ng g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t th\u00f4ng qua vi\u1ec7c gi\u1ea3m m\u1ee9c \u0111\u00f3ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_giam_muc_dong_dua_tren_quy_mo_va_ty_le_cat_giam_lao_dong\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n gi\u1ea3m m\u1ee9c \u0111\u00f3ng d\u1ef1a tr\u00ean quy m\u00f4 v\u00e0 t\u1ef7 l\u1ec7 c\u1eaft gi\u1ea3m lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3m m\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ed1i \u0111a 20% sau khi \u0111\u00e3 h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m d\u1eebng \u0111\u00f3ng, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c nh\u1eefng kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t th\u00f4ng qua t\u1ef7 l\u1ec7 c\u1eaft gi\u1ea3m lao \u0111\u1ed9ng b\u1eaft bu\u1ed9c do thu h\u1eb9p s\u1ea3n xu\u1ea5t. M\u1ee9c \u0111\u1ed9 kh\u00f3 kh\u0103n \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng h\u00f3a c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb d\u01b0\u1edbi 200 lao \u0111\u1ed9ng: Ph\u1ea3i c\u1eaft gi\u1ea3m t\u1eeb 30% t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng tr\u1edf l\u00ean ho\u1eb7c t\u1eeb 30 lao \u0111\u1ed9ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1eeb 200 \u0111\u1ebfn 1.000 lao \u0111\u1ed9ng: Ph\u1ea3i c\u1eaft gi\u1ea3m t\u1eeb 50 lao \u0111\u1ed9ng tr\u1edf l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb tr\u00ean 1.000 lao \u0111\u1ed9ng: Ph\u1ea3i c\u1eaft gi\u1ea3m t\u1eeb 100 lao \u0111\u1ed9ng tr\u1edf l\u00ean.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thoi_gian_giam_muc_dong_toi_da_theo_quy_dinh_moi_Ke_toan_can_luu_y\"><\/span><b>Th\u1eddi gian gi\u1ea3m m\u1ee9c \u0111\u00f3ng t\u1ed1i \u0111a theo quy \u0111\u1ecbnh m\u1edbi: K\u1ebf to\u00e1n c\u1ea7n l\u01b0u \u00fd<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m \u0111\u00f3ng kinh ph\u00ed t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 06 th\u00e1ng li\u00ean t\u1ee5c. Khi t\u00ednh to\u00e1n n\u1ed9p ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026, doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb m\u00ecnh \u0111\u1ec3 l\u00e0m h\u1ed3 s\u01a1 \u0111\u1ec1 xu\u1ea5t xin gi\u1ea3m m\u1ee9c \u0111\u00f3ng n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n. Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf g\u1eb7p kh\u00f3 kh\u0103n v\u1ec1 ngu\u1ed3n l\u1ef1c qu\u1ea3n l\u00fd ho\u1eb7c ch\u01b0a c\u00f3 nh\u00e2n s\u1ef1 c\u1ea5p cao th\u1ef1c hi\u1ec7n nghi\u1ec7p v\u1ee5 ch\u1ee9ng minh s\u1ed1 li\u1ec7u ph\u1ee9c t\u1ea1p n\u00e0y, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/thue-ke-toan-truong\/\"> \u043d\u0430\u043d\u044f\u0442\u044c \u0433\u043b\u0430\u0432\u043d\u043e\u0433\u043e \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0430<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> chuy\u00ean nghi\u1ec7p b\u00ean ngo\u00e0i s\u1ebd l\u00e0 l\u1ef1a ch\u1ecdn t\u1ed1i \u01b0u nh\u1eb1m \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c cho h\u1ed3 s\u01a1 v\u00e0 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i h\u1ee3p ph\u00e1p c\u1ee7a \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_co_che_tam_dung_dong_kinh_phi_cong_doan_len_den_12_thang\"><\/span><b>B\u1ed5 sung c\u01a1 ch\u1ebf t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00ean \u0111\u1ebfn 12 th\u00e1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c xem x\u00e9t quy\u1ebft \u0111\u1ecbnh t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n n\u1ebfu g\u1eb7p kh\u00f3 kh\u0103n do c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1ch quan sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thay \u0111\u1ed5i c\u01a1 c\u1ea5u t\u1ed5 ch\u1ee9c, c\u00f4ng ngh\u1ec7 s\u1ea3n xu\u1ea5t.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u1ee7ng ho\u1ea3ng kinh t\u1ebf to\u00e0n c\u1ea7u ho\u1eb7c khu v\u1ef1c \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn doanh nghi\u1ec7p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh ho\u1eb7c m\u1ea5t m\u00f9a quy m\u00f4 l\u1edbn.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_cu_the_ve_so_luong_lao_dong_nghi_viec_hoac_thiet_hai_tai_san\"><\/span><b>\u0110i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng ngh\u1ec9 vi\u1ec7c ho\u1eb7c thi\u1ec7t h\u1ea1i t\u00e0i s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ch\u00ednh s\u00e1ch n\u00e0y kh\u00f4ng b\u1ecb tr\u1ee5c l\u1ee3i, ph\u00e1p lu\u1eadt \u0111\u01b0a ra hai \u0111i\u1ec1u ki\u1ec7n \u0111\u1ecbnh l\u01b0\u1ee3ng r\u1ea5t r\u00f5 r\u00e0ng. Doanh nghi\u1ec7p ch\u1ec9 c\u1ea7n th\u1ecfa m\u00e3n m\u1ed9t trong hai ti\u00eau ch\u00ed sau l\u00e0 c\u00f3 th\u1ec3 l\u00e0m th\u1ee7 t\u1ee5c xin t\u1ea1m d\u1eebng \u0111\u00f3ng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea3i t\u1ea1m d\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh t\u1eeb 30 ng\u00e0y tr\u1edf l\u00ean v\u00e0 c\u00f3 t\u1eeb 50% t\u1ed5ng s\u1ed1 lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ea1m ngh\u1ec9 vi\u1ec7c, ng\u1eebng vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecb thi\u1ec7t h\u1ea1i n\u1eb7ng n\u1ec1 v\u01b0\u1ee3t qu\u00e1 50% t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p do c\u00e1c s\u1ef1 c\u1ed1 thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh ho\u1eb7c m\u1ea5t m\u00f9a g\u00e2y ra.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3ng t\u1ed1i \u0111a cho ph\u00e9p l\u00ean \u0111\u1ebfn 12 th\u00e1ng. K\u1ebf to\u00e1n c\u1ea7n b\u00e1m s\u00e1t c\u00e1c ti\u00eau chu\u1ea9n \u0111\u1ecbnh l\u01b0\u1ee3ng n\u00e0y \u0111\u1ec3 ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 ch\u1ee9ng minh thi\u1ec7t h\u1ea1i m\u1ed9t c\u00e1ch chu\u1ea9n x\u00e1c g\u1eedi l\u00ean c\u01a1 quan C\u00f4ng \u0111o\u00e0n c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t nh\u1eb1m b\u1ea3o v\u1ec7 d\u00f2ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p m\u1ed9t c\u00e1ch t\u1ed1i \u0111a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_phoi_kinh_phi_cho_to_chuc_nguoi_lao_dong_tai_doanh_nghiep\"><\/span><b>Ph\u00e2n ph\u1ed1i kinh ph\u00ed cho t\u1ed5 ch\u1ee9c ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n ph\u00ed c\u00f4ng \u0111o\u00e0n thu \u0111\u01b0\u1ee3c t\u1ea1i doanh nghi\u1ec7p s\u1ebd kh\u00f4ng c\u00f2n m\u1eb7c \u0111\u1ecbnh chuy\u1ec3n to\u00e0n b\u1ed9 v\u1ec1 h\u1ec7 th\u1ed1ng T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam nh\u01b0 tr\u01b0\u1edbc. Thay v\u00e0o \u0111\u00f3, t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i ph\u1ea7n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n d\u00e0nh cho c\u1ea5p c\u01a1 s\u1edf. T\u1ef7 l\u1ec7 ph\u00e2n chia s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n m\u1ed9t c\u00e1ch c\u00f4ng b\u1eb1ng d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 th\u00e0nh vi\u00ean thu\u1ed9c t\u1ed5 ch\u1ee9c n\u00e0y c\u00f3 tham gia \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nghia_vu_bao_cao_dinh_ky_cua_to_chuc_nguoi_lao_dong\"><\/span><b>Ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 c\u1ee7a t\u1ed5 ch\u1ee9c ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i \u0111\u00f4i v\u1edbi quy\u1ec1n l\u1ee3i \u0111\u01b0\u1ee3c ph\u00e2n ph\u1ed1i t\u00e0i ch\u00ednh, t\u1ed5 ch\u1ee9c \u0111\u1ea1i di\u1ec7n ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u1ecbnh k\u1ef3 th\u00f4ng b\u00e1o b\u1eb1ng v\u0103n b\u1ea3n cho doanh nghi\u1ec7p v\u1ec1 s\u1ed1 ti\u1ec1n th\u1ef1c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. N\u1ebfu t\u1ed5 ch\u1ee9c n\u00e0y vi ph\u1ea1m th\u1eddi h\u1ea1n g\u1eedi th\u00f4ng b\u00e1o m\u00e0 kh\u00f4ng c\u00f3 l\u00fd do ch\u00ednh \u0111\u00e1ng \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn, vi\u1ec7c ph\u00e2n ph\u1ed1i d\u00f2ng ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 th\u1ec3 b\u1ecb t\u1ea1m d\u1eebng cho \u0111\u1ebfn khi kh\u1eafc ph\u1ee5c xong sai ph\u1ea1m. Quy \u0111\u1ecbnh ch\u1eb7t ch\u1ebd n\u00e0y gi\u00fap ki\u1ec3m so\u00e1t d\u00f2ng ti\u1ec1n c\u00f4ng \u0111o\u00e0n minh b\u1ea1ch, tr\u00e1nh th\u1ea5t tho\u00e1t ho\u1eb7c s\u1eed d\u1ee5ng sai m\u1ee5c \u0111\u00edch.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_nguon_dong_doi_voi_don_vi_su_nghiep_cong_lap_tu_chu\"><\/span><b>M\u1edf r\u1ed9ng ngu\u1ed3n \u0111\u00f3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 ch\u1ee7<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1ef1 thay \u0111\u1ed5i cu\u1ed1i c\u00f9ng nh\u1eafm v\u00e0o kh\u1ed1i h\u00e0nh ch\u00ednh s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp, gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 nh\u1eefng v\u01b0\u1edbng m\u1eafc ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh x\u00e3 h\u1ed9i h\u00f3a v\u00e0 t\u1ef1 ch\u1ee7 t\u00e0i ch\u00ednh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguon_dong_doi_voi_don_vi_tu_chu_mot_phan_chi_thuong_xuyen\"><\/span><b>Ngu\u1ed3n \u0111\u00f3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ef1 ch\u1ee7 m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m m\u1ed9t ph\u1ea7n chi th\u01b0\u1eddng xuy\u00ean, ngu\u1ed3n \u0111\u00f3ng ph\u00ed c\u00f4ng \u0111o\u00e0n s\u1ebd \u0111\u01b0\u1ee3c tr\u00edch xu\u1ea5t linh ho\u1ea1t t\u1eeb:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p theo quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngu\u1ed3n thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p c\u1ee7a \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ngu\u1ed3n thu h\u1ee3p ph\u00e1p kh\u00e1c theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguon_dong_doi_voi_don_vi_tu_chu_toan_bo_chi_thuong_xuyen_va_dau_tu\"><\/span><b>Ngu\u1ed3n \u0111\u00f3ng \u0111\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb t\u1ef1 ch\u1ee7 to\u00e0n b\u1ed9 chi th\u01b0\u1eddng xuy\u00ean v\u00e0 \u0111\u1ea7u t\u01b0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp t\u1ef1 b\u1ea3o \u0111\u1ea3m to\u00e0n b\u1ed9 chi th\u01b0\u1eddng xuy\u00ean v\u00e0 chi \u0111\u1ea7u t\u01b0, ho\u1eb7c t\u1ef1 b\u1ea3o \u0111\u1ea3m chi th\u01b0\u1eddng xuy\u00ean, ngu\u1ed3n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n b\u1eaft bu\u1ed9c ph\u1ea3i \u0111\u01b0\u1ee3c t\u1ef1 trang tr\u1ea3i to\u00e0n b\u1ed9 t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p v\u00e0 c\u00e1c ngu\u1ed3n thu h\u1ee3p ph\u00e1p kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb, tuy\u1ec7t \u0111\u1ed1i kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ngu\u1ed3n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p tr\u1ef1c ti\u1ebfp cho c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u1eb7c th\u00f9 kh\u00e1c khi t\u00ednh to\u00e1n chi ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng c\u00f3 \u0111\u1ee7 th\u1eddi gian \u0111\u1ec3 t\u1ef1 m\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh ph\u1ee9c t\u1ea1p n\u00e0y, vi\u1ec7c \u1ee7y th\u00e1c cho m\u1ed9t \u0111\u01a1n v\u1ecb cung c\u1ea5p <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/ru\/dich-vu-ke-toan-tphcm\/\">\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0435 \u0443\u0441\u043b\u0443\u0433\u0438<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> uy t\u00edn s\u1ebd l\u00e0 gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u gi\u00fap tinh g\u1ecdn quy tr\u00ecnh, gi\u1ea3m thi\u1ec3u t\u1ed1i \u0111a c\u00e1c r\u1ee7i ro ph\u00e1p l\u00fd v\u00e0 gi\u00fap ch\u1ee7 doanh nghi\u1ec7p t\u1eadp trung s\u1ea3n xu\u1ea5t kinh doanh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan_va_khuyen_nghi_cho_ke_toan_khi_xu_ly_phi_cong_doan\"><\/span><b>K\u1ebft lu\u1eadn v\u00e0 khuy\u1ebfn ngh\u1ecb cho k\u1ebf to\u00e1n khi x\u1eed l\u00fd ph\u00ed c\u00f4ng \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 kh\u00f4ng g\u1eb7p ph\u1ea3i nh\u1eefng r\u1eafc r\u1ed1i ph\u00e1p l\u00fd hay b\u1ecf l\u1ee1 c\u00e1c quy\u1ec1n l\u1ee3i t\u1ed1i \u01b0u chi ph\u00ed h\u1ee3p ph\u00e1p, k\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n l\u1eadp t\u1ee9c th\u1ef1c hi\u1ec7n c\u00e1c b\u01b0\u1edbc sau \u0111\u1ed1i v\u1edbi k\u1ef3 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">R\u00e0 so\u00e1t l\u1ea1i danh s\u00e1ch lao \u0111\u1ed9ng: \u0110\u1ed1i chi\u1ebfu ch\u00ednh x\u00e1c s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n s\u1ef1 tham gia BHXH b\u1eaft bu\u1ed9c trong th\u00e1ng 5\/2026 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang qu\u1ef9 l\u01b0\u01a1ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n 2% nh\u1eb1m ph\u1ee5c v\u1ee5 cho quy tr\u00ecnh n\u1ed9p ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra d\u00f2ng ti\u1ec1n thanh to\u00e1n: \u0110\u1ea3m b\u1ea3o l\u1ec7nh chi n\u1ed9p ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 5\/2026 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n v\u00e0 ho\u00e0n t\u1ea5t mu\u1ed9n nh\u1ea5t v\u00e0o ng\u00e0y 30\/6\/2026 (n\u1ebfu \u0111\u00f3ng theo th\u00e1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 \u0111\u1ed9ng l\u00e0m h\u1ed3 s\u01a1 \u01b0u \u0111\u00e3i: N\u1ebfu doanh nghi\u1ec7p c\u1ee7a b\u1ea1n thu\u1ed9c di\u1ec7n g\u1eb7p kh\u00f3 kh\u0103n \u0111\u1eb7c bi\u1ec7t do thi\u00ean tai, d\u1ecbch b\u1ec7nh ho\u1eb7c \u0111ang th\u1ef1c hi\u1ec7n vi\u1ec7c c\u1eaft gi\u1ea3m lao \u0111\u1ed9ng quy m\u00f4 l\u1edbn, h\u00e3y nhanh ch\u00f3ng t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111\u1ec3 n\u1ed9p h\u1ed3 s\u01a1 xin gi\u1ea3m m\u1ee9c \u0111\u00f3ng ho\u1eb7c t\u1ea1m d\u1eebng \u0111\u00f3ng l\u00ean Li\u00ean \u0111o\u00e0n lao \u0111\u1ed9ng t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/ru\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u0421\u0432\u044f\u0436\u0438\u0442\u0435\u0441\u044c \u0441 MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u0411\u0435\u0441\u043f\u043b\u0430\u0442\u043d\u0430\u044f \u043f\u043e\u0434\u0434\u0435\u0440\u0436\u043a\u0430 \u0438 \u043a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u0438!<\/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>\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u044f MAN \u2013 \u0421\u0435\u0442\u044c \u0432\u0435\u0434\u0443\u0449\u0438\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u043e\u0432<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0410\u0434\u0440\u0435\u0441: \u2116 19\u0410, \u0443\u043b\u0438\u0446\u0430 43, \u0440\u0430\u0439\u043e\u043d \u0422\u0430\u043d \u0422\u0443\u0430\u043d, \u0425\u043e\u0448\u0438\u043c\u0438\u043d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u041c\u043e\u0431\u0438\u043b\u044c\u043d\u044b\u0439\/\u0417\u0430\u043b\u043e: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u042d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u0430\u044f \u043f\u043e\u0447\u0442\u0430: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u041f\u0440\u043e\u0438\u0437\u0432\u043e\u0434\u0441\u0442\u0432\u043e \u043a\u043e\u043d\u0442\u0435\u043d\u0442\u0430: \u0413-\u043d <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u041b\u0435 \u0425\u043e\u0430\u043d\u0433 \u0422\u0443\u0435\u043d \u2013 \u043e\u0441\u043d\u043e\u0432\u0430\u0442\u0435\u043b\u044c \u0438 \u0433\u0435\u043d\u0435\u0440\u0430\u043b\u044c\u043d\u044b\u0439 \u0434\u0438\u0440\u0435\u043a\u0442\u043e\u0440 MAN \u2013 Master Accountant Network.<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, Ki\u1ec3m to\u00e1n vi\u00ean CPA Vi\u1ec7t Nam v\u1edbi h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong ng\u00e0nh K\u1ebf to\u00e1n, Ki\u1ec3m to\u00e1n v\u00e0 T\u01b0 v\u1ea5n T\u00e0i ch\u00ednh<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>B\u01b0\u1edbc sang qu\u00fd II n\u0103m 2026, c\u1ed9ng \u0111\u1ed3ng k\u1ebf to\u00e1n v\u00e0 c\u00e1c nh\u00e0 qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p \u0111ang \u0111\u1ee9ng tr\u01b0\u1edbc m\u1ed9t trong nh\u1eefng thay \u0111\u1ed5i ph\u00e1p l\u00fd l\u1edbn nh\u1ea5t li\u00ean quan \u0111\u1ebfn ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n. C\u1ee5 th\u1ec3, k\u1ec3 t\u1eeb ng\u00e0y 16\/5\/2026, Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh, b\u1ed5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8712","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8712","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/comments?post=8712"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8712\/revisions"}],"predecessor-version":[{"id":8718,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/posts\/8712\/revisions\/8718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media\/8714"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/media?parent=8712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/categories?post=8712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/ru\/wp-json\/wp\/v2\/tags?post=8712"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}