{"id":10578,"date":"2026-10-26T11:06:37","date_gmt":"2026-10-26T04:06:37","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10578"},"modified":"2026-10-26T11:19:45","modified_gmt":"2026-10-26T04:19:45","slug":"ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/","title":{"rendered":"C\u00e1ch k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2025, Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 ch\u00ednh th\u1ee9c \u0111\u01b0a ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng v\u00e0o di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c. Th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn l\u00fang t\u00fang khi k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH, d\u00f9ng chung m\u00e3 \u0111\u01a1n v\u1ecb v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng, ch\u1ecdn sai m\u1ee9c \u0111\u00f3ng, ho\u1eb7c v\u1eabn d\u00f9ng bi\u1ec3u m\u1eabu c\u0169 \u0111\u00e3 h\u1ebft hi\u1ec7u l\u1ef1c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u0103n c\u1ee9 ph\u00e1p l\u00fd, m\u1ee9c \u0111\u00f3ng c\u1eadp nh\u1eadt theo m\u1ee9c tham chi\u1ebfu m\u1edbi t\u1eeb 01\/7\/2026 v\u00e0 quy tr\u00ecnh 3 b\u01b0\u1edbc k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ec3 k\u1ebf to\u00e1n doanh nghi\u1ec7p \u00e1p d\u1ee5ng ngay.<\/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\">\u6307\u6570<\/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=\"\u5207\u6362\u76ee\u5f55\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">\u5207\u6362<\/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\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Giam_doc_khong_huong_luong_thuoc_dien_BHXH_bat_buoc\" >Gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng thu\u1ed9c di\u1ec7n BHXH b\u1eaft bu\u1ed9c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Vi_sao_can_ma_don_vi_rieng\" >V\u00ec sao c\u1ea7n m\u00e3 \u0111\u01a1n v\u1ecb ri\u00eang?<\/a><\/li><\/ul><\/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\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Muc_dong_va_ty_le_dong_BHXH_cua_giam_doc_khong_huong_luong_2026\" >M\u1ee9c \u0111\u00f3ng v\u00e0 t\u1ef7 l\u1ec7 \u0111\u00f3ng BHXH c\u1ee7a gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng 2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Tien_luong_lam_can_cu_dong\" >Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Ty_le_dong_295\" >T\u1ef7 l\u1ec7 \u0111\u00f3ng 29.5%<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Giam_doc_quan_ly_nhieu_doanh_nghiep\" >Gi\u00e1m \u0111\u1ed1c qu\u1ea3n l\u00fd nhi\u1ec1u doanh nghi\u1ec7p<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Cac_buoc_ke_khai_lay_ma_giam_doc_khong_huong_luong_dong_BHXH\" >C\u00e1c b\u01b0\u1edbc k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Buoc_1_Lap_ho_so_dang_ky_ma_don_vi_rieng_cho_nhom_khong_huong_luong\" >B\u01b0\u1edbc 1: L\u1eadp h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u00e3 \u0111\u01a1n v\u1ecb ri\u00eang cho nh\u00f3m kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Buoc_2_Nhan_ma_don_vi_moi_tu_co_quan_BHXH\" >B\u01b0\u1edbc 2: Nh\u1eadn m\u00e3 \u0111\u01a1n v\u1ecb m\u1edbi t\u1eeb c\u01a1 quan BHXH<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Buoc_3_Bao_tang_bao_giam_va_nop_tien_bang_ma_don_vi_moi\" >B\u01b0\u1edbc 3: B\u00e1o t\u0103ng, b\u00e1o gi\u1ea3m v\u00e0 n\u1ed9p ti\u1ec1n b\u1eb1ng m\u00e3 \u0111\u01a1n v\u1ecb m\u1edbi<\/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\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Nhung_luu_y_quan_trong_khi_ke_khai\" >Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai<\/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\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Giam_doc_khong_huong_luong_co_bat_buoc_kham_suc_khoe_dinh_ky_khong\" >Gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 b\u1eaft bu\u1ed9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Sai_sot_thuong_gap_khi_ke_khai_lay_ma_giam_doc_khong_huong_luong_dong_BHXH\" >Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Giai_phap_giup_doanh_nghiep_ke_khai_BHXH_dung_du_kip_thoi\" >Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p k\u00ea khai BHXH \u0111\u00fang, \u0111\u1ee7, k\u1ecbp th\u1eddi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Cau_hoi_thuong_gap\" >\u5e38\u89c1\u95ee\u9898<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Giam_doc_khong_huong_luong_co_phai_dong_BHTN_khong\" >Gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHTN kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Muc_dong_BHXH_thap_nhat_cua_giam_doc_khong_huong_luong_tu_0172026_la_bao_nhieu\" >M\u1ee9c \u0111\u00f3ng BHXH th\u1ea5p nh\u1ea5t c\u1ee7a gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb 01\/7\/2026 l\u00e0 bao nhi\u00eau?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/zh\/ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-bhxh\/#Co_bat_buoc_phai_ke_khai_lay_ma_giam_doc_khong_huong_luong_dong_BHXH_rieng_khong\" >C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH ri\u00eang kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Giam_doc_khong_huong_luong_thuoc_dien_BHXH_bat_buoc\"><\/span><b>Gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng thu\u1ed9c di\u1ec7n BHXH b\u1eaft bu\u1ed9c<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Theo \u0111i\u1ec3m n kho\u1ea3n 1 \u0110i\u1ec1u 2 <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\u5e74\u793e\u4f1a\u4fdd\u9669\u6cd5<\/a><\/span><\/strong> (Lu\u1eadt s\u1ed1 41\/2024\/QH15), \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c bao g\u1ed3m:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ki\u1ec3m so\u00e1t vi\u00ean, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; th\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, t\u1ed5ng gi\u00e1m \u0111\u1ed1c, gi\u00e1m \u0111\u1ed1c, th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t ho\u1eb7c ki\u1ec3m so\u00e1t vi\u00ean v\u00e0 c\u00e1c ch\u1ee9c danh qu\u1ea3n l\u00fd kh\u00e1c \u0111\u01b0\u1ee3c b\u1ea7u c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3 kh\u00f4ng h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH, gi\u00e1m \u0111\u1ed1c c\u00f4ng ty c\u1ed5 ph\u1ea7n\u2026 d\u00f9 kh\u00f4ng nh\u1eadn l\u01b0\u01a1ng v\u1eabn ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m m\u1edbi so v\u1edbi Lu\u1eadt BHXH 2014, khi tr\u01b0\u1edbc \u0111\u00e2y nh\u00f3m n\u00e0y ch\u1ec9 tham gia n\u1ebfu c\u00f3 h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Vi_sao_can_ma_don_vi_rieng\"><\/span><b>V\u00ec sao c\u1ea7n m\u00e3 \u0111\u01a1n v\u1ecb ri\u00eang?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 t\u1ef7 l\u1ec7 \u0111\u00f3ng, c\u0103n c\u1ee9 \u0111\u00f3ng v\u00e0 nh\u00f3m qu\u1ef9 tham gia kh\u00e1c v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (kh\u00f4ng \u0111\u00f3ng B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, kh\u00f4ng \u0111\u00f3ng qu\u1ef9 Tai n\u1ea1n lao \u0111\u1ed9ng &#8211; B\u1ec7nh ngh\u1ec1 nghi\u1ec7p). V\u00ec v\u1eady, tr\u00ean th\u1ef1c t\u1ebf c\u01a1 quan BHXH h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p \u0111\u0103ng k\u00fd m\u1ed9t m\u00e3 \u0111\u01a1n v\u1ecb ri\u00eang \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u00f3m n\u00e0y, tr\u00e1nh sai l\u1ec7ch khi \u0111\u1ed1i chi\u1ebfu s\u1ed1 ph\u1ea3i n\u1ed9p. \u0110\u00e2y ch\u00ednh l\u00e0 l\u00fd do ph\u00e1t sinh th\u1ee7 t\u1ee5c k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Muc_dong_va_ty_le_dong_BHXH_cua_giam_doc_khong_huong_luong_2026\"><\/span><b>M\u1ee9c \u0111\u00f3ng v\u00e0 t\u1ef7 l\u1ec7 \u0111\u00f3ng BHXH c\u1ee7a gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng 2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10580\" aria-describedby=\"caption-attachment-10580\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10580\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cap-nhat-muc-dong-ty-le-dong-va-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH.jpg\" alt=\"C\u1eadp nh\u1eadt m\u1ee9c \u0111\u00f3ng, t\u1ef7 l\u1ec7 \u0111\u00f3ng v\u00e0 k\u00ea khai l\u1eaby m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u01a1ng l\u01b0\u01a1ng \u0111\u00f3ng BHXH\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cap-nhat-muc-dong-ty-le-dong-va-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cap-nhat-muc-dong-ty-le-dong-va-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cap-nhat-muc-dong-ty-le-dong-va-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cap-nhat-muc-dong-ty-le-dong-va-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Cap-nhat-muc-dong-ty-le-dong-va-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10580\" class=\"wp-caption-text\">C\u1eadp nh\u1eadt m\u1ee9c \u0111\u00f3ng, t\u1ef7 l\u1ec7 \u0111\u00f3ng v\u00e0 k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u01a1ng l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Tr\u01b0\u1edbc khi k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c c\u0103n c\u1ee9 \u0111\u00f3ng v\u00e0 t\u1ef7 l\u1ec7 \u0111\u00f3ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Tien_luong_lam_can_cu_dong\"><\/span><b>Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 31 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i c\u00e1c \u0111i\u1ec3m g, h, m v\u00e0 n kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a Lu\u1eadt n\u00e0y \u0111\u01b0\u1ee3c l\u1ef1a ch\u1ecdn ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c nh\u01b0ng th\u1ea5p nh\u1ea5t b\u1eb1ng m\u1ee9c tham chi\u1ebfu v\u00e0 cao nh\u1ea5t b\u1eb1ng 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">V\u1ec1 m\u1ee9c tham chi\u1ebfu, kho\u1ea3n 13 \u0110i\u1ec1u 141 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Khi ch\u01b0a b\u00e3i b\u1ecf m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf th\u00ec m\u1ee9c tham chi\u1ebfu quy \u0111\u1ecbnh t\u1ea1i Lu\u1eadt n\u00e0y b\u1eb1ng m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf. T\u1ea1i th\u1eddi \u0111i\u1ec3m m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf b\u1ecb b\u00e3i b\u1ecf th\u00ec m\u1ee9c tham chi\u1ebfu kh\u00f4ng th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf \u0111\u00f3.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">T\u1eeb ng\u00e0y 01\/7\/2026, m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf l\u00e0 2.530.000 \u0111\u1ed3ng\/th\u00e1ng theo Ngh\u1ecb \u0111\u1ecbnh 161\/2026\/N\u0110-CP (tr\u01b0\u1edbc \u0111\u00f3 l\u00e0 2.340.000 \u0111\u1ed3ng theo Ngh\u1ecb \u0111\u1ecbnh 73\/2024\/N\u0110-CP). Do \u0111\u00f3, khung c\u0103n c\u1ee9 \u0111\u00f3ng hi\u1ec7n h\u00e0nh nh\u01b0 sau:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6700\u4f4e\u7ea7\u522b<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6700\u9ad8\u7ea7\u522b\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2026\u5e747\u67081\u65e5\u4e4b\u524d<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.340.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">46.800.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u81ea2026\u5e747\u67081\u65e5\u8d77\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2.530.000 \u0111\u1ed3ng<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">50.600.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Ty_le_dong_295\"><\/span><b>T\u1ef7 l\u1ec7 \u0111\u00f3ng 29.5%<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo kho\u1ea3n 4 \u0110i\u1ec1u 33 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 v\u00e0 ph\u00e1p lu\u1eadt v\u1ec1 BHYT, ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng t\u1ed5ng c\u1ed9ng <\/span><b>29.5%<\/b><span style=\"font-weight: 400;\"> tr\u00ean m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 l\u1ef1a ch\u1ecdn, g\u1ed3m:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>22%<\/b><span style=\"font-weight: 400;\"> v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>3%<\/b><span style=\"font-weight: 400;\"> v\u00e0o qu\u1ef9 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>4.5%<\/b><span style=\"font-weight: 400;\"> BHYT.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nh\u00f3m n\u00e0y <\/span><b>\u4e0d\u662f<\/b><span style=\"font-weight: 400;\"> \u0111\u00f3ng B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 <\/span><b>\u4e0d\u662f<\/b><span style=\"font-weight: 400;\"> \u0111\u00f3ng qu\u1ef9 b\u1ea3o hi\u1ec3m Tai n\u1ea1n lao \u0111\u1ed9ng &#8211; B\u1ec7nh ngh\u1ec1 nghi\u1ec7p.<\/span><\/p>\n<p><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> Gi\u00e1m \u0111\u1ed1c C\u00f4ng ty TNHH A kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng, l\u1ef1a ch\u1ecdn c\u0103n c\u1ee9 \u0111\u00f3ng l\u00e0 10.000.000 \u0111\u1ed3ng\/th\u00e1ng t\u1eeb th\u00e1ng 8\/2026. S\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng h\u1eb1ng th\u00e1ng l\u00e0: 10.000.000 \u00d7 29.5% = 2.950.000 \u0111\u1ed3ng (trong \u0111\u00f3 BHXH 2.500.000 \u0111\u1ed3ng, BHYT 450.000 \u0111\u1ed3ng). N\u1ebfu ch\u1ecdn m\u1ee9c th\u1ea5p nh\u1ea5t 2.530.000 \u0111\u1ed3ng, s\u1ed1 ph\u1ea3i \u0111\u00f3ng l\u00e0 746.350 \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Giam_doc_quan_ly_nhieu_doanh_nghiep\"><\/span><b>Gi\u00e1m \u0111\u1ed1c qu\u1ea3n l\u00fd nhi\u1ec1u doanh nghi\u1ec7p<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan BHXH, tr\u01b0\u1eddng h\u1ee3p m\u1ed9t ng\u01b0\u1eddi qu\u1ea3n l\u00fd nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1ec1u kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng th\u00ec ch\u1ec9 tham gia BHXH b\u1eaft bu\u1ed9c t\u1ea1i n\u01a1i \u0111\u1ea7u ti\u00ean tham gia qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh. N\u1ebfu ng\u01b0\u1eddi \u0111\u00f3 \u0111\u1ed3ng th\u1eddi c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng \u1edf n\u01a1i kh\u00e1c, c\u1ea7n x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng tham gia theo th\u1ee9 t\u1ef1 \u01b0u ti\u00ean c\u1ee7a Lu\u1eadt \u0111\u1ec3 tr\u00e1nh \u0111\u00f3ng tr\u00f9ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_buoc_ke_khai_lay_ma_giam_doc_khong_huong_luong_dong_BHXH\"><\/span><b>C\u00e1c b\u01b0\u1edbc k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quy tr\u00ecnh k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n qua 3 b\u01b0\u1edbc tr\u00ean ph\u1ea7n m\u1ec1m giao d\u1ecbch \u0111i\u1ec7n t\u1eed BHXH.<\/span><\/p>\n<p><b>L\u01b0u \u00fd c\u1eadp nh\u1eadt:<\/b><span style=\"font-weight: 400;\"> T\u1eeb ng\u00e0y 01\/5\/2026, <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Quyet-dinh-366-QD-BHXH-2026-quy-trinh-thu-bao-hiem-xa-hoi-bao-hiem-y-te-bao-hiem-that-nghiep-704900.aspx\" target=\"_blank\" rel=\"noopener\">Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH<\/a><\/span><\/strong> ng\u00e0y 29\/04\/2026 c\u1ee7a BHXH Vi\u1ec7t Nam v\u1ec1 quy tr\u00ecnh thu BHXH, BHYT, BHTN; c\u1ea5p s\u1ed5 BHXH, th\u1ebb BHYT c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh 595\/Q\u0110-BHXH. H\u1ed3 s\u01a1 c\u1ee7a \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng <\/span><b>M\u1eabu TK3-TS<\/b><span style=\"font-weight: 400;\"> (t\u1edd khai \u0111\u01a1n v\u1ecb) v\u00e0 <\/span><b>M\u1eabu D02-LT<\/b><span style=\"font-weight: 400;\"> (danh s\u00e1ch tham gia, \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3ng BHXH, BHYT, BHTN); ng\u01b0\u1eddi tham gia k\u00ea khai <\/span><b>M\u1eabu TK1-TS<\/b><span style=\"font-weight: 400;\"> theo m\u1eabu m\u1edbi. M\u1eabu D02-TS theo Quy\u1ebft \u0111\u1ecbnh 595 kh\u00f4ng c\u00f2n s\u1eed d\u1ee5ng khi l\u1eadp h\u1ed3 s\u01a1 m\u1edbi.<\/span><\/p>\n<p><b>T\u1ea3i M\u1eabu TK1-TS:<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><a href=\"https:\/\/docs.google.com\/document\/d\/1xxNcMwZ0xacnP1a-On-v2nuuWNpyrUjt\/edit?usp=sharing&amp;ouid=115715212046503391945&amp;rtpof=true&amp;sd=true\" target=\"_blank\" rel=\"noopener\"><b>T\u1ea3i M\u1eabu TK1-TS<\/b><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>T\u1ea3i M\u1eabu D02-LT:<\/b><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: center;\"><a href=\"https:\/\/drive.google.com\/file\/d\/16jS8Ltwele5YTaYU4MfQjdLLWptTUyOb\/view?usp=sharing\" target=\"_blank\" rel=\"noopener\"><b>T\u1ea3i M\u1eabu D02-LT<\/b><\/a><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_ho_so_dang_ky_ma_don_vi_rieng_cho_nhom_khong_huong_luong\"><\/span><b>B\u01b0\u1edbc 1: L\u1eadp h\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd m\u00e3 \u0111\u01a1n v\u1ecb ri\u00eang cho nh\u00f3m kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">M\u1ee5c \u0111\u00edch: \u0110\u0103ng k\u00fd m\u00e3 \u0111\u01a1n v\u1ecb th\u1ee9 hai \u0111\u1ec3 qu\u1ea3n l\u00fd ri\u00eang ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng, t\u00e1ch bi\u1ec7t v\u1edbi m\u00e3 \u0111\u01a1n v\u1ecb ch\u00ednh \u0111ang qu\u1ea3n l\u00fd ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng l\u01b0\u01a1ng (eBHXH, TS24, EFY, iBHXH&#8230;).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp ph\u1ea7n m\u1ec1m giao d\u1ecbch BHXH b\u1eb1ng m\u00e3 \u0111\u01a1n v\u1ecb ch\u00ednh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ecdn nh\u00f3m th\u1ee7 t\u1ee5c \u0111\u0103ng k\u00fd, \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin \u0111\u01a1n v\u1ecb (tr\u00ean nhi\u1ec1u ph\u1ea7n m\u1ec1m l\u00e0 h\u1ed3 s\u01a1 604), k\u00ea khai T\u1edd khai \u0111\u01a1n v\u1ecb M\u1eabu TK3-TS.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1i ph\u1ea7n n\u1ed9i dung thay \u0111\u1ed5i\/\u0111\u1ec1 ngh\u1ecb, ghi r\u00f5: <\/span><i><span style=\"font-weight: 400;\">&#8220;\u0110\u0103ng k\u00fd m\u00e3 qu\u1ea3n l\u00fd cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng&#8221;<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u00fd s\u1ed1 v\u00e0 g\u1eedi h\u1ed3 s\u01a1.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_2_Nhan_ma_don_vi_moi_tu_co_quan_BHXH\"><\/span><b>B\u01b0\u1edbc 2: Nh\u1eadn m\u00e3 \u0111\u01a1n v\u1ecb m\u1edbi t\u1eeb c\u01a1 quan BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan BHXH c\u1ea5p m\u00e3 \u0111\u01a1n v\u1ecb ph\u1ee5 (v\u00ed d\u1ee5 d\u1ea1ng Q6xxxxV) v\u00e0 tr\u1ea3 k\u1ebft qu\u1ea3 qua h\u1ed3 s\u01a1 \u0111\u00e3 n\u1ed9p.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 n\u00e0y \u0111\u01b0\u1ee3c d\u00f9ng ri\u00eang cho m\u1ecdi nghi\u1ec7p v\u1ee5 c\u1ee7a nh\u00f3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng: b\u00e1o t\u0103ng, b\u00e1o gi\u1ea3m, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng v\u00e0 n\u1ed9p ti\u1ec1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">K\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt m\u00e3 m\u1edbi v\u00e0o ph\u1ea7n m\u1ec1m giao d\u1ecbch, \u0111\u1ed3ng th\u1eddi l\u01b0u th\u00f4ng tin \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb n\u1ed9p ti\u1ec1n \u0111\u00fang m\u00e3.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Buoc_3_Bao_tang_bao_giam_va_nop_tien_bang_ma_don_vi_moi\"><\/span><b>B\u01b0\u1edbc 3: B\u00e1o t\u0103ng, b\u00e1o gi\u1ea3m v\u00e0 n\u1ed9p ti\u1ec1n b\u1eb1ng m\u00e3 \u0111\u01a1n v\u1ecb m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u0103ng nh\u1eadp b\u1eb1ng m\u00e3 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd ng\u01b0\u1eddi kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o t\u0103ng: l\u1eadp Danh s\u00e1ch M\u1eabu D02-LT (k\u00e8m M\u1eabu TK1-TS n\u1ebfu ng\u01b0\u1eddi qu\u1ea3n l\u00fd ch\u01b0a c\u00f3 m\u00e3 s\u1ed1 BHXH ho\u1eb7c c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin), ghi m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 l\u1ef1a ch\u1ecdn l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o gi\u1ea3m\/\u0111i\u1ec1u ch\u1ec9nh: khi ng\u01b0\u1eddi qu\u1ea3n l\u00fd th\u00f4i gi\u1eef ch\u1ee9c danh, chuy\u1ec3n sang h\u01b0\u1edfng l\u01b0\u01a1ng ho\u1eb7c thay \u0111\u1ed5i m\u1ee9c \u0111\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ed9p ti\u1ec1n: chuy\u1ec3n kho\u1ea3n \u0111\u00fang t\u1ef7 l\u1ec7 29.5% v\u00e0o t\u00e0i kho\u1ea3n thu c\u1ee7a c\u01a1 quan BHXH, ghi r\u00f5 m\u00e3 \u0111\u01a1n v\u1ecb ph\u1ee5 tr\u00ean n\u1ed9i dung n\u1ed9p ti\u1ec1n \u0111\u1ec3 tr\u00e1nh h\u1ea1ch to\u00e1n nh\u1ea7m sang m\u00e3 ch\u00ednh.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhung_luu_y_quan_trong_khi_ke_khai\"><\/span><b>Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi k\u00ea khai:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng d\u00f9ng chung m\u00e3 \u0111\u01a1n v\u1ecb ch\u00ednh \u0111\u1ec3 khai b\u00e1o ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 quan BHXH qu\u1ea3n l\u00fd song song c\u1ea3 hai m\u00e3; khi \u0111\u1ed1i chi\u1ebfu qu\u1ef9, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh lao \u0111\u1ed9ng, c\u1ea7n t\u00e1ch s\u1ed1 li\u1ec7u theo t\u1eebng m\u00e3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u1ef1a ch\u1ecdn ph\u1ea3i n\u1eb1m trong khung t\u1eeb m\u1ee9c tham chi\u1ebfu \u0111\u1ebfn 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u00f3ng; khi m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf t\u0103ng (nh\u01b0 ng\u00e0y 01\/7\/2026), m\u1ee9c \u0111\u00e3 ch\u1ecdn th\u1ea5p h\u01a1n m\u1ee9c s\u00e0n m\u1edbi ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ee7 t\u1ee5c c\u1ea5p m\u00e3 ri\u00eang l\u00e0 h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan BHXH, c\u00e1ch tri\u1ec3n khai c\u00f3 th\u1ec3 kh\u00e1c nhau gi\u1eefa c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng; n\u00ean li\u00ean h\u1ec7 c\u00e1n b\u1ed9 thu BHXH qu\u1ea3n l\u00fd \u0111\u01a1n v\u1ecb \u0111\u1ec3 x\u00e1c nh\u1eadn tr\u01b0\u1edbc khi n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Sau khi ho\u00e0n t\u1ea5t, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn ngh\u0129a v\u1ee5 n\u00e0y \u0111\u00fang b\u1ea3n ch\u1ea5t tr\u00ean s\u1ed5 s\u00e1ch. B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-giam-doc\/\"> h\u1ea1ch to\u00e1n BHXH gi\u00e1m \u0111\u1ed1c<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u1eed l\u00fd b\u00fat to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi tr\u01b0\u1eddng h\u1ee3p gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Giam_doc_khong_huong_luong_co_bat_buoc_kham_suc_khoe_dinh_ky_khong\"><\/span><b>Gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 b\u1eaft bu\u1ed9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i vi\u1ec7c k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH, nhi\u1ec1u doanh nghi\u1ec7p c\u00f2n th\u1eafc m\u1eafc v\u1ec1 ngh\u0129a v\u1ee5 kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3. \u0110i\u1ec1u 2 Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng 2015 quy \u0111\u1ecbnh:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61<\/span><\/i> <i><span style=\"font-weight: 400;\">1. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng; ng\u01b0\u1eddi th\u1eed vi\u1ec7c; ng\u01b0\u1eddi h\u1ecdc ngh\u1ec1, t\u1eadp ngh\u1ec1 \u0111\u1ec3 l\u00e0m vi\u1ec7c cho ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/i> <i><span style=\"font-weight: 400;\">2. C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c, ng\u01b0\u1eddi thu\u1ed9c l\u1ef1c l\u01b0\u1ee3ng v\u0169 trang nh\u00e2n d\u00e2n.<\/span><\/i> <i><span style=\"font-weight: 400;\">3. Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c kh\u00f4ng theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/i> <i><span style=\"font-weight: 400;\">4. Ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c t\u1ea1i n\u01b0\u1edbc ngo\u00e0i theo h\u1ee3p \u0111\u1ed3ng; ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam.<\/span><\/i> <i><span style=\"font-weight: 400;\">5. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/i> <i><span style=\"font-weight: 400;\">6. C\u01a1 quan, t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c an to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng.<\/span><\/i> <i><span style=\"font-weight: 400;\">Nh\u1eefng ng\u01b0\u1eddi quy \u0111\u1ecbnh t\u1ea1i c\u00e1c kho\u1ea3n 1, 2, 3 v\u00e0 4 \u0110i\u1ec1u n\u00e0y sau \u0111\u00e2y g\u1ecdi chung l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/i><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi, kho\u1ea3n 1 \u0110i\u1ec1u 21 Lu\u1eadt An to\u00e0n, v\u1ec7 sinh lao \u0111\u1ed9ng 2015 quy \u0111\u1ecbnh h\u1eb1ng n\u0103m, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i t\u1ed5 ch\u1ee9c kh\u00e1m s\u1ee9c kh\u1ecfe \u00edt nh\u1ea5t m\u1ed9t l\u1ea7n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Do \u0111\u00f3, n\u1ebfu gi\u00e1m \u0111\u1ed1c c\u00f4ng ty TNHH ch\u1ec9 gi\u1eef ch\u1ee9c danh qu\u1ea3n l\u00fd, kh\u00f4ng giao k\u1ebft h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i \u0110i\u1ec1u 2 n\u00eau tr\u00ean, th\u00ec kh\u00f4ng b\u1eaft bu\u1ed9c kh\u00e1m s\u1ee9c kh\u1ecfe \u0111\u1ecbnh k\u1ef3 theo \u0110i\u1ec1u 21 ch\u1ec9 v\u00ec \u0111ang gi\u1eef ch\u1ee9c danh gi\u00e1m \u0111\u1ed1c. Tuy nhi\u00ean, \u0111i\u1ec1u n\u00e0y kh\u00f4ng lo\u1ea1i tr\u1eeb ngh\u0129a v\u1ee5 tham gia BHXH b\u1eaft bu\u1ed9c theo \u0111i\u1ec3m n kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sai_sot_thuong_gap_khi_ke_khai_lay_ma_giam_doc_khong_huong_luong_dong_BHXH\"><\/span><b>Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10581\" aria-describedby=\"caption-attachment-10581\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10581\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH.jpg\" alt=\"Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Sai-sot-thuong-gap-khi-ke-khai-lay-ma-giam-doc-khong-huong-luong-dong-BHXH-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10581\" class=\"wp-caption-text\">Sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">Qua th\u1ef1c t\u1ebf x\u1eed l\u00fd h\u1ed3 s\u01a1, \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n th\u01b0\u1eddng g\u1eb7p c\u00e1c l\u1ed7i sau:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o t\u0103ng gi\u00e1m \u0111\u1ed1c ngay tr\u00ean m\u00e3 ch\u00ednh: H\u1ec7 th\u1ed1ng t\u00ednh theo t\u1ef7 l\u1ec7 32% c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, d\u1eabn \u0111\u1ebfn sai s\u1ed1 ph\u1ea3i n\u1ed9p v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">D\u00f9ng bi\u1ec3u m\u1eabu c\u0169: V\u1eabn l\u1eadp D02-TS theo Quy\u1ebft \u0111\u1ecbnh 595 sau ng\u00e0y 01\/05\/2026, khi\u1ebfn h\u1ed3 s\u01a1 b\u1ecb tr\u1ea3 v\u1ec1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng khi m\u1ee9c tham chi\u1ebfu t\u0103ng: M\u1ee9c \u0111\u00e3 ch\u1ecdn 2.340.000 \u0111\u1ed3ng ph\u1ea3i n\u00e2ng l\u00ean t\u1ed1i thi\u1ec3u 2.530.000 \u0111\u1ed3ng t\u1eeb th\u00e1ng 7\/2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00f3ng tr\u00f9ng \u1edf nhi\u1ec1u c\u00f4ng ty: Gi\u00e1m \u0111\u1ed1c qu\u1ea3n l\u00fd nhi\u1ec1u doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng nh\u01b0ng b\u00e1o t\u0103ng \u1edf t\u1ea5t c\u1ea3 c\u00e1c n\u01a1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n sai b\u1ea3n ch\u1ea5t chi ph\u00ed: Nh\u1ea7m l\u1eabn gi\u1eefa kho\u1ea3n ng\u01b0\u1eddi qu\u1ea3n l\u00fd t\u1ef1 \u0111\u00f3ng v\u00e0 kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ec3 n\u1eafm v\u1eefng nguy\u00ean t\u1eafc chung, k\u1ebf to\u00e1n n\u00ean xem l\u1ea1i c\u00e1ch<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/\"> h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng<\/a>.<\/span><\/strong><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Giai_phap_giup_doanh_nghiep_ke_khai_BHXH_dung_du_kip_thoi\"><\/span><b>Gi\u1ea3i ph\u00e1p gi\u00fap doanh nghi\u1ec7p k\u00ea khai BHXH \u0111\u00fang, \u0111\u1ee7, k\u1ecbp th\u1eddi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Vi\u1ec7c k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH tuy ch\u1ec9 g\u1ed3m 3 b\u01b0\u1edbc nh\u01b0ng \u0111\u00f2i h\u1ecfi k\u1ebf to\u00e1n n\u1eafm ch\u1eafc quy \u0111\u1ecbnh m\u1edbi c\u1ee7a Lu\u1eadt BHXH 2024, Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH v\u00e0 m\u1ee9c tham chi\u1ebfu \u00e1p d\u1ee5ng theo t\u1eebng th\u1eddi \u0111i\u1ec3m. Ch\u1ec9 m\u1ed9t sai s\u00f3t nh\u1ecf v\u1ec1 m\u00e3 \u0111\u01a1n v\u1ecb hay m\u1ee9c \u0111\u00f3ng c\u0169ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu, t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng ho\u1eb7c b\u1ecb x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p ch\u01b0a c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch ho\u1eb7c mu\u1ed1n r\u00e0 so\u00e1t l\u1ea1i to\u00e0n b\u1ed9 h\u1ed3 s\u01a1 BHXH, c\u00e2n nh\u1eafc tham kh\u1ea3o<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-tu-van-ke-toan\/\"> \u4f1a\u8ba1\u54a8\u8be2\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn k\u00ea khai \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u. V\u1edbi doanh nghi\u1ec7p mu\u1ed1n giao tr\u1ecdn ph\u1ea7n vi\u1ec7c s\u1ed5 s\u00e1ch, thu\u1ebf v\u00e0 b\u1ea3o hi\u1ec3m,<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"> \u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> s\u1ebd thay b\u1ea1n theo d\u00f5i bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng, k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH, b\u00e1o t\u0103ng\/gi\u1ea3m v\u00e0 n\u1ed9p ti\u1ec1n \u0111\u00fang h\u1ea1n.<\/span><\/p>\n<p><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u5730\u5740\uff1a<\/b><span style=\"font-weight: 400;\"> \u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u533a 43 \u8857 19A \u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u624b\u673a\/Zalo\uff1a<\/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>\u7535\u5b50\u90ae\u4ef6\uff1a<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google\u5546\u5bb6\u4fe1\u606f\uff1a<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn\u521b\u59cb\u4eba\uff1a<\/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\">\u67e5\u770b\u4e13\u5bb6 Le Hoang Tuyen \u7684 LinkedIn \u4e2a\u4eba\u8d44\u6599\u3002\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u8d1f\u8d23\u5236\u4f5c\u548c\u4e13\u4e1a\u5185\u5bb9\u5ba1\u6838\uff1a\u5148\u751f <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">\u9ece\u9ec4\u5ba3 \u2013 MAN \u2013 \u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u7f51\u7edc\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98<\/a><\/span><\/strong><span style=\"font-weight: 400;\">\u4ed6\u662f\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u3001\u7a0e\u52a1\u548c\u516c\u53f8\u6cd5\u5f8b\u54a8\u8be2\u65b9\u9762\u7684\u4e30\u5bcc\u7ecf\u9a8c\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap\"><\/span><b>\u5e38\u89c1\u95ee\u9898<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Giam_doc_khong_huong_luong_co_phai_dong_BHTN_khong\"><\/span><b>Gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng c\u00f3 ph\u1ea3i \u0111\u00f3ng BHTN kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng. Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng ch\u1ec9 \u0111\u00f3ng BHXH (qu\u1ef9 h\u01b0u tr\u00ed, t\u1eed tu\u1ea5t v\u00e0 qu\u1ef9 \u1ed1m \u0111au &#8211; thai s\u1ea3n) v\u00e0 BHYT, t\u1ed5ng t\u1ef7 l\u1ec7 29.5%.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_dong_BHXH_thap_nhat_cua_giam_doc_khong_huong_luong_tu_0172026_la_bao_nhieu\"><\/span><b>M\u1ee9c \u0111\u00f3ng BHXH th\u1ea5p nh\u1ea5t c\u1ee7a gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb 01\/7\/2026 l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0111\u00f3ng th\u1ea5p nh\u1ea5t b\u1eb1ng m\u1ee9c tham chi\u1ebfu 2.530.000 \u0111\u1ed3ng, t\u01b0\u01a1ng \u1ee9ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng t\u1ed1i thi\u1ec3u 746.350 \u0111\u1ed3ng\/th\u00e1ng.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Co_bat_buoc_phai_ke_khai_lay_ma_giam_doc_khong_huong_luong_dong_BHXH_rieng_khong\"><\/span><b>C\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH ri\u00eang kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u0110\u00e2y l\u00e0 h\u01b0\u1edbng d\u1eabn nghi\u1ec7p v\u1ee5 c\u1ee7a c\u01a1 quan BHXH nh\u1eb1m t\u00e1ch b\u1ea1ch t\u1ef7 l\u1ec7 \u0111\u00f3ng; doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan BHXH n\u01a1i qu\u1ea3n l\u00fd thu.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb ng\u00e0y 01\/7\/2025, Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 ch\u00ednh th\u1ee9c \u0111\u01b0a ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng v\u00e0o di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c. Th\u1ef1c t\u1ebf, kh\u00f4ng \u00edt doanh nghi\u1ec7p v\u1eabn l\u00fang t\u00fang khi k\u00ea khai l\u1ea5y m\u00e3 gi\u00e1m \u0111\u1ed1c kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u00f3ng BHXH, d\u00f9ng chung m\u00e3 \u0111\u01a1n v\u1ecb v\u1edbi [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10579,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10578","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10578","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=10578"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10578\/revisions"}],"predecessor-version":[{"id":10583,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10578\/revisions\/10583"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10579"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}