{"id":10662,"date":"2026-10-30T14:51:51","date_gmt":"2026-10-30T07:51:51","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10662"},"modified":"2026-10-30T14:57:01","modified_gmt":"2026-10-30T07:57:01","slug":"hach-toan-trich-nop-kinh-phi-cong-doan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/","title":{"rendered":"H\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n nh\u01b0 th\u1ebf n\u00e0o theo Th\u00f4ng t\u01b0 99\/2025?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">H\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh h\u1eb1ng th\u00e1ng t\u1ea1i m\u1ecdi doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, v\u1edbi m\u1ee9c tr\u00edch 2% qu\u1ef9 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 theo <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Luat-Cong-doan-2024-445264.aspx\" target=\"_blank\" rel=\"noopener\">\u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 29 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. N\u0103m 2026, nghi\u1ec7p v\u1ee5 n\u00e0y ch\u1ecbu t\u00e1c \u0111\u1ed9ng \u0111\u1ed3ng th\u1eddi c\u1ee7a hai v\u0103n b\u1ea3n m\u1edbi l\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">\u901a\u51fd 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/01\/2026, thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p v\u00e0 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=217500\" target=\"_blank\" rel=\"noopener\">\u7b2c105\/2026\/ND-CP\u53f7\u6cd5\u4ee4<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> h\u01b0\u1edbng d\u1eabn Lu\u1eadt C\u00f4ng \u0111o\u00e0n v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 16\/5\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 191\/2013\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 qu\u1ef9 l\u01b0\u01a1ng \u0111\u00f3ng BHXH 500 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng ph\u1ea3i tr\u00edch 10 tri\u1ec7u \u0111\u1ed3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n m\u1ed7i th\u00e1ng, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 120 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m. L\u1ea7n \u0111\u1ea7u ti\u00ean, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP \u1ea5n \u0111\u1ecbnh h\u1ea1n n\u1ed9p ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo, c\u00f2n \u0110i\u1ec1u 6 ph\u00e2n \u0111\u1ecbnh r\u00f5 tr\u01b0\u1eddng h\u1ee3p ch\u1eadm \u0111\u00f3ng v\u00e0 kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y h\u01b0\u1edbng d\u1eabn b\u00fat to\u00e1n TK 3382 theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, k\u00e8m v\u00ed d\u1ee5 minh h\u1ecda v\u00e0 quy \u0111\u1ecbnh t\u1ea1m d\u1eebng \u0111\u00f3ng t\u1ed1i \u0111a 12 th\u00e1ng \u0111\u1ec3 k\u1ebf to\u00e1n \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\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Kinh_phi_cong_doan_la_gi_va_vi_sao_can_hach_toan_trich_nop_kinh_phi_cong_doan_dung_chuan\" >Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 g\u00ec v\u00e0 v\u00ec sao c\u1ea7n h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u00fang chu\u1ea9n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Huong_dan_hach_toan_trich_nop_kinh_phi_cong_doan_theo_Thong_tu_992025TT-BTC\" >H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#But_toan_khi_trich_kinh_phi_cong_doan\" >B\u00fat to\u00e1n khi tr\u00edch 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-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#But_toan_khi_nop_kinh_phi_cong_doan\" >B\u00fat to\u00e1n khi n\u1ed9p 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-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Vi_du_minh_hoa_hach_toan_trich_nop_kinh_phi_cong_doan\" >V\u00ed d\u1ee5 minh h\u1ecda h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p 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-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Luu_y_chuyen_mon_khi_hach_toan\" >L\u01b0u \u00fd chuy\u00ean m\u00f4n khi h\u1ea1ch to\u00e1n<\/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\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Tam_dung_dong_kinh_phi_cong_doan_va_anh_huong_den_hach_toan_trich_nop_kinh_phi_cong_doan\" >T\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p 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-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Quy_dinh_tai_Dieu_30_Luat_Cong_doan_2024\" >Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024<\/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\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Quy_dinh_chi_tiet_tai_Dieu_13_Nghi_dinh_1052026ND-CP\" >Quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP<\/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\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Ke_toan_xu_ly_the_nao_trong_thoi_gian_tam_dung_dong\" >K\u1ebf to\u00e1n x\u1eed l\u00fd th\u1ebf n\u00e0o trong th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3ng?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Nhung_sai_sot_thuong_gap_khi_hach_toan_trich_nop_kinh_phi_cong_doan\" >Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Ket_luan\" >\u603b\u7ed3<\/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\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#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-14\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Cau_hoi_thuong_gap_ve_hach_toan_trich_nop_kinh_phi_cong_doan\" >C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p 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-15\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Hach_toan_trich_nop_kinh_phi_cong_doan_theo_Thong_tu_992025_dung_tai_khoan_nao\" >H\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo Th\u00f4ng t\u01b0 99\/2025 d\u00f9ng t\u00e0i kho\u1ea3n n\u00e0o?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Muc_trich_kinh_phi_cong_doan_nam_2026_la_bao_nhieu\" >M\u1ee9c tr\u00edch kinh ph\u00ed c\u00f4ng \u0111o\u00e0n n\u0103m 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-17\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Han_nop_kinh_phi_cong_doan_theo_thang_la_khi_nao\" >H\u1ea1n n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo th\u00e1ng l\u00e0 khi n\u00e0o?<\/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\/hach-toan-trich-nop-kinh-phi-cong-doan\/#Dang_tam_dung_dong_thi_co_phai_hach_toan_khong\" >\u0110ang t\u1ea1m d\u1eebng \u0111\u00f3ng th\u00ec c\u00f3 ph\u1ea3i h\u1ea1ch to\u00e1n kh\u00f4ng?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Kinh_phi_cong_doan_la_gi_va_vi_sao_can_hach_toan_trich_nop_kinh_phi_cong_doan_dung_chuan\"><\/span><b>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 g\u00ec v\u00e0 v\u00ec sao c\u1ea7n h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u00fang chu\u1ea9n?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 m\u1ed9t trong c\u00e1c ngu\u1ed3n t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 29 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024. C\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai kho\u1ea3n th\u01b0\u1eddng b\u1ecb nh\u1ea7m l\u1eabn:<\/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>Kho\u1ea3n\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u0110\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6839\u636e<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n, theo \u0110i\u1ec1u l\u1ec7 C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 29 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5de5\u4f1a\u57fa\u91d1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng; m\u1ee9c \u0111\u00f3ng 2% qu\u1ef9 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 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u0110i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 29 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1ec1 th\u1eddi h\u1ea1n \u0111\u00f3ng, \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP l\u1ea7n \u0111\u1ea7u quy \u0111\u1ecbnh c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00f3ng theo th\u00e1ng: Ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u00f3ng theo chu k\u1ef3 03 th\u00e1ng: Ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo sau chu k\u1ef3 \u0111\u00f3ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a<\/b><span style=\"font-weight: 400;\"> Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026 ph\u1ea3i n\u1ed9p ch\u1eadm nh\u1ea5t ng\u00e0y 31\/10\/2026. K\u1ebf to\u00e1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/phi-cong-doan-thang-5-2026\/\"> nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. V\u00ec kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, m\u1ecdi bi\u1ebfn \u0111\u1ed9ng v\u1ec1 nh\u00e2n s\u1ef1, m\u1ee9c l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ec1u \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn s\u1ed1 ph\u1ea3i tr\u00edch. \u0110\u00e2y l\u00e0 l\u00fd do vi\u1ec7c h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ph\u1ea3i g\u1eafn ch\u1eb7t v\u1edbi b\u1ea3ng l\u01b0\u01a1ng v\u00e0 b\u1ea3ng k\u00ea \u0111\u00f3ng BHXH h\u1eb1ng th\u00e1ng, k\u1ec3 c\u1ea3 v\u1edbi nh\u00f3m lao \u0111\u1ed9ng \u0111\u1eb7c th\u00f9 nh\u01b0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. Doanh nghi\u1ec7p c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i n\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh v\u1ec1<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lao-dong-nuoc-ngoai-gia-nhap-cong-doan-viet-nam-quy-dinh-moi-theo-huong-dan-38-hd-tld\/\"> lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i gia nh\u1eadp C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam theo H\u01b0\u1edbng d\u1eabn 38\/HD-TL\u0110<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u00fang ph\u1ea1m vi qu\u1ef9 l\u01b0\u01a1ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_trich_nop_kinh_phi_cong_doan_theo_Thong_tu_992025TT-BTC\"><\/span><b>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-10667\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-hach-toan-trich-nop-kinh-phi-cong-doan-theo-Thong-tu-99-1.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo Th\u00f4ng t\u01b0 99\/2025\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-hach-toan-trich-nop-kinh-phi-cong-doan-theo-Thong-tu-99-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-hach-toan-trich-nop-kinh-phi-cong-doan-theo-Thong-tu-99-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-hach-toan-trich-nop-kinh-phi-cong-doan-theo-Thong-tu-99-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-hach-toan-trich-nop-kinh-phi-cong-doan-theo-Thong-tu-99-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Huong-dan-hach-toan-trich-nop-kinh-phi-cong-doan-theo-Thong-tu-99-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo danh s\u00e1ch c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i M\u1ee5c B Ph\u1ee5 l\u1ee5c II ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC quy \u0111\u1ecbnh nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n 3382 Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, trong \u0111\u00f3 c\u00f3 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n khi tr\u00edch v\u00e0 n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"But_toan_khi_trich_kinh_phi_cong_doan\"><\/span><b>B\u00fat to\u00e1n khi tr\u00edch 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;\">Khi tr\u00edch kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 c\u00e1c TK 622, 623, 627, 641, 642,&#8230; (s\u1ed1 t\u00ednh v\u00e0o chi ph\u00ed SXKD)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 334 &#8211; Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 tr\u1eeb v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3382 &#8211; Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"But_toan_khi_nop_kinh_phi_cong_doan\"><\/span><b>B\u00fat to\u00e1n khi n\u1ed9p 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;\">Khi n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u1ec1 li\u00ean \u0111o\u00e0n lao \u0111\u1ed9ng ghi:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3382 &#8211; Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 c\u00e1c TK 111, 112,&#8230;<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 ti\u1ec7n theo d\u00f5i v\u00e0 tra c\u1ee9u, d\u01b0\u1edbi \u0111\u00e2y l\u00e0 b\u1ea3ng t\u00f3m t\u1eaft b\u00fat to\u00e1n h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u00f3m t\u1eaft b\u00fat to\u00e1n h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption>\u00a0<\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8fd0\u8425<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ee3\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u6709\u00a0<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Tr\u00edch kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">TK 622, 623, 627, 641, 642,&#8230; (s\u1ed1 t\u00ednh v\u00e0o chi ph\u00ed SXKD); TK 334 (s\u1ed1 tr\u1eeb v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">\u8d26\u6237 3382<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">N\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u1ec1 li\u00ean \u0111o\u00e0n lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8d26\u6237 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">TK 111, 112,&#8230;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_minh_hoa_hach_toan_trich_nop_kinh_phi_cong_doan\"><\/span><b>V\u00ed d\u1ee5 minh h\u1ecda h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p 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;\">C\u00f4ng ty TNHH A c\u00f3 qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c th\u00e1ng 9\/2026 l\u00e0 500.000.000 \u0111\u1ed3ng, ph\u00e2n theo b\u1ed9 ph\u1eadn:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t: 300.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng: 80.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p: 120.000.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ph\u1ea3i tr\u00edch = 500.000.000 \u00d7 2% = 10.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n 1 &#8211; Tr\u00edch kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (ng\u00e0y 30\/9\/2026):<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 622: 6.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 641: 1.600.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 642: 2.400.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 3382: 10.000.000<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>B\u00fat to\u00e1n 2 &#8211; N\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n b\u1eb1ng chuy\u1ec3n kho\u1ea3n (ch\u1eadm nh\u1ea5t ng\u00e0y 31\/10\/2026):<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ee3 TK 3382: 10.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00f3 TK 112: 10.000.000<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Sau hai b\u00fat to\u00e1n, TK 3382 th\u00e1ng 9\/2026 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0. N\u1ebfu cu\u1ed1i k\u1ef3 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 C\u00f3, k\u1ebf to\u00e1n c\u1ea7n ki\u1ec3m tra l\u1ea1i xem doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p \u0111\u1ee7 hay ch\u01b0a tr\u01b0\u1edbc khi \u0111\u1ebfn h\u1ea1n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Luu_y_chuyen_mon_khi_hach_toan\"><\/span><b>L\u01b0u \u00fd chuy\u00ean m\u00f4n khi h\u1ea1ch to\u00e1n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ch\u1ecdn \u0111\u00fang t\u00e0i kho\u1ea3n chi ph\u00ed:<\/b><span style=\"font-weight: 400;\"> Ph\u00e2n b\u1ed5 theo b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng lao \u0111\u1ed9ng (TK 622 &#8211; nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, TK 623 &#8211; m\u00e1y thi c\u00f4ng, TK 627 &#8211; s\u1ea3n xu\u1ea5t chung, TK 641 &#8211; b\u00e1n h\u00e0ng, TK 642 &#8211; qu\u1ea3n l\u00fd doanh nghi\u1ec7p). Ph\u00e2n b\u1ed5 sai l\u00e0m l\u1ec7ch gi\u00e1 th\u00e0nh v\u00e0 chi ph\u00ed t\u1eebng b\u1ed9 ph\u1eadn.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>D\u00f2ng N\u1ee3 TK 334:<\/b><span style=\"font-weight: 400;\"> Ch\u1ec9 ghi khi th\u1ef1c t\u1ebf c\u00f3 kho\u1ea3n tr\u1eeb v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh. V\u1edbi kinh ph\u00ed c\u00f4ng \u0111o\u00e0n 2% m\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 29 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024, ph\u1ea7n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh; k\u1ebf to\u00e1n kh\u00f4ng t\u1ef1 \u00fd kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B\u1ed9 ch\u1ee9ng t\u1eeb:<\/b><span style=\"font-weight: 400;\"> B\u1ea3ng l\u01b0\u01a1ng, b\u1ea3ng ph\u00e2n b\u1ed5 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng, b\u1ea3ng k\u00ea \u0111\u00f3ng BHXH, ch\u1ee9ng t\u1eeb chi ti\u1ec1n (phi\u1ebfu chi, \u1ee7y nhi\u1ec7m chi\/gi\u1ea5y b\u00e1o N\u1ee3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\u0110\u1ed1i chi\u1ebfu \u0111\u1ecbnh k\u1ef3:<\/b><span style=\"font-weight: 400;\"> S\u1ed1 tr\u00edch tr\u00ean TK 3382 ph\u1ea3i kh\u1edbp v\u1edbi 2% qu\u1ef9 l\u01b0\u01a1ng \u0111\u00f3ng BHXH; \u0111\u1ed1i chi\u1ebfu s\u1ed1 \u0111\u00e3 n\u1ed9p v\u1edbi t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 tr\u00e1nh ph\u00e1t sinh n\u1ee3 \u0111\u1ecdng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ebfu doanh nghi\u1ec7p c\u00f2n l\u00fang t\u00fang khi chuy\u1ec3n \u0111\u1ed5i h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n t\u1eeb Th\u00f4ng t\u01b0 200 sang Th\u00f4ng t\u01b0 99, 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 r\u00e0 so\u00e1t quy tr\u00ecnh h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng kh\u00e1c.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tam_dung_dong_kinh_phi_cong_doan_va_anh_huong_den_hach_toan_trich_nop_kinh_phi_cong_doan\"><\/span><b>T\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10664\" aria-describedby=\"caption-attachment-10664\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10664\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Tam-dung-dong-kinh-phi-cong-doan-va-anh-huong-den-hach-toan-trich-nop-kinh-phi-cong-doan.jpg\" alt=\"T\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Tam-dung-dong-kinh-phi-cong-doan-va-anh-huong-den-hach-toan-trich-nop-kinh-phi-cong-doan.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Tam-dung-dong-kinh-phi-cong-doan-va-anh-huong-den-hach-toan-trich-nop-kinh-phi-cong-doan-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Tam-dung-dong-kinh-phi-cong-doan-va-anh-huong-den-hach-toan-trich-nop-kinh-phi-cong-doan-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Tam-dung-dong-kinh-phi-cong-doan-va-anh-huong-den-hach-toan-trich-nop-kinh-phi-cong-doan-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Tam-dung-dong-kinh-phi-cong-doan-va-anh-huong-den-hach-toan-trich-nop-kinh-phi-cong-doan-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10664\" class=\"wp-caption-text\">T\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_tai_Dieu_30_Luat_Cong_doan_2024\"><\/span><b>Quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 30 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 30 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024 quy \u0111\u1ecbnh mi\u1ec5n, gi\u1ea3m, t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. C\u1ee5 th\u1ec3 mi\u1ec5n, gi\u1ea3m, t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n nh\u01b0 sau:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3, ph\u00e1 s\u1ea3n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 g\u1eb7p kh\u00f3 kh\u0103n v\u00ec l\u00fd do kinh t\u1ebf ho\u1eb7c b\u1ea5t kh\u1ea3 kh\u00e1ng th\u00ec \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3m m\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 g\u1eb7p kh\u00f3 kh\u0103n ph\u1ea3i t\u1ea1m d\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh d\u1eabn \u0111\u1ebfn vi\u1ec7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00ec \u0111\u01b0\u1ee3c xem x\u00e9t t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n trong th\u1eddi gian kh\u00f4ng qu\u00e1 12 th\u00e1ng.<\/span><\/i><\/p>\n<p><i><span style=\"font-weight: 400;\">H\u1ebft th\u1eddi h\u1ea1n t\u1ea1m d\u1eebng \u0111\u00f3ng, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 ti\u1ebfp t\u1ee5c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 \u0111\u00f3ng b\u00f9 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3ng. Th\u1eddi h\u1ea1n \u0111\u00f3ng b\u00f9 ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng k\u1ebft th\u00fac vi\u1ec7c t\u1ea1m d\u1eebng \u0111\u00f3ng. S\u1ed1 ti\u1ec1n \u0111\u00f3ng b\u00f9 b\u1eb1ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng c\u1ee7a nh\u1eefng th\u00e1ng t\u1ea1m d\u1eebng \u0111\u00f3ng.<\/span><\/i><\/p><\/blockquote>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_dinh_chi_tiet_tai_Dieu_13_Nghi_dinh_1052026ND-CP\"><\/span><b>Quy \u0111\u1ecbnh chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c xem x\u00e9t t\u1ea1m d\u1eebng \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;\">G\u1eb7p kh\u00f3 kh\u0103n do thay \u0111\u1ed5i c\u01a1 c\u1ea5u, c\u00f4ng ngh\u1ec7 ho\u1eb7c kh\u1ee7ng ho\u1ea3ng, suy tho\u00e1i kinh t\u1ebf ho\u1eb7c th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc khi t\u00e1i c\u01a1 c\u1ea5u n\u1ec1n kinh t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh, m\u1ea5t m\u00f9a.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u01b0 v\u1eady, t\u1eeb ng\u00e0y 16\/5\/2026, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c xem x\u00e9t t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, kh\u00f4ng \u0111\u01b0\u1ee3c qu\u00e1 12 th\u00e1ng trong tr\u01b0\u1eddng h\u1ee3p g\u1eb7p kh\u00f3 kh\u0103n d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng \u0111\u00f3ng v\u00e0 ph\u1ea3i t\u1ea1m d\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh, ho\u1eb7c thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3 nh\u01b0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eb7p kh\u00f3 kh\u0103n do thay \u0111\u1ed5i c\u01a1 c\u1ea5u, c\u00f4ng ngh\u1ec7;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do kh\u1ee7ng ho\u1ea3ng, suy tho\u00e1i kinh t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Do th\u1ef1c hi\u1ec7n ch\u00ednh s\u00e1ch c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 t\u00e1i c\u01a1 c\u1ea5u n\u1ec1n kinh t\u1ebf;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">G\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh, m\u1ea5t m\u00f9a.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng khi doanh nghi\u1ec7p thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean v\u00e0 \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ke_toan_xu_ly_the_nao_trong_thoi_gian_tam_dung_dong\"><\/span><b>K\u1ebf to\u00e1n x\u1eed l\u00fd th\u1ebf n\u00e0o trong th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1m d\u1eebng \u0111\u00f3ng kh\u00f4ng ph\u1ea3i l\u00e0 mi\u1ec5n \u0111\u00f3ng. Theo kho\u1ea3n 3 \u0110i\u1ec1u 30 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024, h\u1ebft th\u1eddi h\u1ea1n t\u1ea1m d\u1eebng, doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng b\u00f9 v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng s\u1ed1 ph\u1ea3i \u0111\u00f3ng c\u1ee7a nh\u1eefng th\u00e1ng t\u1ea1m d\u1eebng. T\u1eeb g\u00f3c \u0111\u1ed9 k\u1ebf to\u00e1n, ngh\u0129a v\u1ee5 n\u00e0y v\u1eabn t\u1ed3n t\u1ea1i, v\u00ec v\u1eady khi h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n trong giai \u0111o\u1ea1n t\u1ea1m d\u1eebng, k\u1ebf to\u00e1n n\u00ean l\u01b0u \u00fd:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ti\u1ebfp t\u1ee5c theo d\u00f5i s\u1ed1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ph\u1ea3i \u0111\u00f3ng c\u1ee7a t\u1eebng th\u00e1ng t\u1ea1m d\u1eebng tr\u00ean TK 3382 (s\u1ed1 d\u01b0 C\u00f3), kh\u00f4ng x\u00f3a b\u1ecf ngh\u0129a v\u1ee5 tr\u00ean s\u1ed5 s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u01b0u tr\u1eef \u0111\u1ea7y \u0111\u1ee7 v\u0103n b\u1ea3n ch\u1ea5p thu\u1eadn t\u1ea1m d\u1eebng c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n c\u00f3 th\u1ea9m quy\u1ec1n l\u00e0m c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh khi quy\u1ebft to\u00e1n, ki\u1ec3m tra.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u1eadp k\u1ebf ho\u1ea1ch d\u00f2ng ti\u1ec1n \u0111\u1ec3 \u0111\u00f3ng b\u00f9 ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo th\u00e1ng k\u1ebft th\u00fac vi\u1ec7c t\u1ea1m d\u1eebng \u0111\u00f3ng; khi \u0111\u00f3ng b\u00f9 ghi N\u1ee3 TK 3382 \/ C\u00f3 TK 111, 112.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_hach_toan_trich_nop_kinh_phi_cong_doan\"><\/span><b>Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p 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;\">L\u01b0u \u00fd nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u00ednh sai c\u01a1 s\u1edf tr\u00edch:<\/b><span style=\"font-weight: 400;\"> L\u1ea5y t\u1ed5ng qu\u1ef9 l\u01b0\u01a1ng th\u1ef1c tr\u1ea3 thay v\u00ec qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ph\u00e2n b\u1ed5 to\u00e0n b\u1ed9 v\u00e0o TK 642:<\/b><span style=\"font-weight: 400;\"> Khi\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed b\u00e1n h\u00e0ng b\u1ecb ph\u1ea3n \u00e1nh kh\u00f4ng \u0111\u00fang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Nh\u1ea7m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u1edbi \u0111o\u00e0n ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/b><span style=\"font-weight: 400;\"> Hai kho\u1ea3n kh\u00e1c nhau v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u00f3ng v\u00e0 c\u0103n c\u1ee9 ph\u00e1p l\u00fd.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Treo s\u1ed1 d\u01b0 TK 3382 k\u00e9o d\u00e0i:<\/b><span style=\"font-weight: 400;\"> Kh\u00f4ng \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 \u0111\u00e3 n\u1ed9p, d\u1eabn \u0111\u1ebfn nguy c\u01a1 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1eadm \u0111\u00f3ng ho\u1eb7c kh\u00f4ng \u0111\u00f3ng theo \u0110i\u1ec1u 6 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>V\u1eabn d\u00f9ng t\u00e0i li\u1ec7u theo Th\u00f4ng t\u01b0 200:<\/b><span style=\"font-weight: 400;\"> Ch\u01b0a c\u1eadp nh\u1eadt nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TK 3382 theo Ph\u1ee5 l\u1ee5c II Th\u00f4ng t\u01b0 99\/2025\/TT-BTC.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm v\u1eefng nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC, k\u1ebft h\u1ee3p c\u1eadp nh\u1eadt \u0111\u1ea7y \u0111\u1ee7 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP, gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed, n\u1ed9p \u0111\u00fang h\u1ea1n v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecb truy thu, x\u1eed ph\u1ea1t. K\u1ebf to\u00e1n n\u00ean chu\u1ea9n h\u00f3a ngay b\u1ea3ng ph\u00e2n b\u1ed5 ti\u1ec1n l\u01b0\u01a1ng theo h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n m\u1edbi v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 TK 3382 \u0111\u1ecbnh k\u1ef3 h\u1eb1ng th\u00e1ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p ch\u01b0a c\u00f3 b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, gi\u1ea3i ph\u00e1p<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/thue-ke-toan-dich-vu\/\"> \u8058\u8bf7\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> gi\u00fap \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n v\u00e0 n\u1ed9p \u0111\u00fang quy \u0111\u1ecbnh. N\u1ebfu c\u1ea7n m\u1ed9t \u0111\u1ed9i ng\u0169 \u0111\u1ed3ng h\u00e0nh xuy\u00ean su\u1ed1t t\u1eeb ghi s\u1ed5, l\u1eadp b\u00e1o c\u00e1o \u0111\u1ebfn k\u00ea khai c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan,<\/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;\"> c\u1ee7a MAN &#8211; Master Accountant Network l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m t\u1eadp trung v\u00e0o ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u8054\u7cfb MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u514d\u8d39\u63d0\u4f9b\u652f\u6301\u548c\u5efa\u8bae\uff01<\/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>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>\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> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u67e5\u770b MAN \u2013 Master Accountant Network \u7684 Google \u5546\u5bb6\u8d44\u6599<\/span><\/strong>\u00a0<\/span><\/a><\/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 style=\"text-align: justify;\"><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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_hach_toan_trich_nop_kinh_phi_cong_doan\"><\/span><b>C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_trich_nop_kinh_phi_cong_doan_theo_Thong_tu_992025_dung_tai_khoan_nao\"><\/span><b>H\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo Th\u00f4ng t\u01b0 99\/2025 d\u00f9ng t\u00e0i kho\u1ea3n n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u1eed d\u1ee5ng TK 3382 &#8211; Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, \u0111\u1ed1i \u1ee9ng v\u1edbi c\u00e1c TK chi ph\u00ed 622, 623, 627, 641, 642,&#8230; khi tr\u00edch v\u00e0 TK 111, 112,&#8230; khi n\u1ed9p.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_trich_kinh_phi_cong_doan_nam_2026_la_bao_nhieu\"><\/span><b>M\u1ee9c tr\u00edch kinh ph\u00ed c\u00f4ng \u0111o\u00e0n n\u0103m 2026 l\u00e0 bao nhi\u00eau?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">2% qu\u1ef9 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 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 29 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Han_nop_kinh_phi_cong_doan_theo_thang_la_khi_nao\"><\/span><b>H\u1ea1n n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo th\u00e1ng l\u00e0 khi n\u00e0o?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t v\u00e0o ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo, theo \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dang_tam_dung_dong_thi_co_phai_hach_toan_khong\"><\/span><b>\u0110ang t\u1ea1m d\u1eebng \u0111\u00f3ng th\u00ec c\u00f3 ph\u1ea3i h\u1ea1ch to\u00e1n kh\u00f4ng?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u00f3. Ngh\u0129a v\u1ee5 \u0111\u00f3ng b\u00f9 v\u1eabn t\u1ed3n t\u1ea1i n\u00ean k\u1ebf to\u00e1n c\u1ea7n ti\u1ebfp t\u1ee5c theo d\u00f5i s\u1ed1 ph\u1ea3i \u0111\u00f3ng tr\u00ean TK 3382 v\u00e0 th\u1ef1c hi\u1ec7n \u0111\u00f3ng b\u00f9 \u0111\u00fang h\u1ea1n khi h\u1ebft th\u1eddi gian t\u1ea1m d\u1eebng..<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>H\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 nghi\u1ec7p v\u1ee5 ph\u00e1t sinh h\u1eb1ng th\u00e1ng t\u1ea1i m\u1ecdi doanh nghi\u1ec7p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, v\u1edbi m\u1ee9c tr\u00edch 2% qu\u1ef9 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 theo \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 29 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024. N\u0103m 2026, nghi\u1ec7p v\u1ee5 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10665,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10662","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\/10662","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=10662"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10662\/revisions"}],"predecessor-version":[{"id":10669,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10662\/revisions\/10669"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10665"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}