{"id":10671,"date":"2026-10-30T15:53:13","date_gmt":"2026-10-30T08:53:13","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=10671"},"modified":"2026-10-30T15:53:13","modified_gmt":"2026-10-30T08:53:13","slug":"nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/","title":{"rendered":"Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1eeb th\u00e1ng 9\/2026, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi hai \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed5i t\u00e0i kho\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1eeb ng\u00e0y 01\/9\/2026;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00c1p d\u1ee5ng ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP t\u1eeb ng\u00e0y 10\/9\/2026.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, kho\u1ea3n 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u1ed1n l\u00e0 nghi\u1ec7p v\u1ee5 \u0111\u1ecbnh k\u1ef3 quen thu\u1ed9c. Tuy nhi\u00ean, ch\u1ec9 m\u1ed9t l\u1ea7n chuy\u1ec3n nh\u1ea7m t\u00e0i kho\u1ea3n c\u0169 ho\u1eb7c n\u1ed9p ch\u1eadm qu\u00e1 th\u1eddi h\u1ea1n, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 ch\u1eadm \u0111\u00f3ng, th\u1eadm ch\u00ed kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 ch\u1ecbu m\u1ee9c ph\u1ea1t t\u00ednh theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p \u0111\u1ea7y \u0111\u1ee7 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026, b\u00e1m s\u00e1t C\u00f4ng v\u0103n 1363\/L\u0110L\u0110 n\u0103m 2026 c\u1ee7a Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng TP HCM v\u00e0 \u0110i\u1ec1u 42 <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/vanban.chinhphu.vn\/?pageid=27160&amp;docid=218871\" target=\"_blank\" rel=\"noopener\">Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP<\/a><\/span><\/strong>, gi\u00fap k\u1ebf to\u00e1n r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh quy tr\u00ecnh n\u1ed9p ngay t\u1eeb k\u1ef3 \u0111\u00f3ng g\u1ea7n nh\u1ea5t.<\/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\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#Thay_doi_thu_nhat_trong_nhung_thay_doi_ve_kinh_phi_cong_doan_thang_92026_Tai_khoan_va_don_vi_thu_tu_0192026\" >Thay \u0111\u1ed5i th\u1ee9 nh\u1ea5t trong nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026: T\u00e0i kho\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb thu t\u1eeb 01\/9\/2026<\/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\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#Lien_doan_Lao_dong_TP_HCM_khong_con_nhan_kinh_phi_cong_doan_qua_tai_khoan_cua_Lien_doan\" >Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng TP HCM kh\u00f4ng c\u00f2n nh\u1eadn kinh ph\u00ed c\u00f4ng \u0111o\u00e0n qua t\u00e0i kho\u1ea3n c\u1ee7a Li\u00ean \u0111o\u00e0n<\/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\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#Thay_doi_thu_hai_Muc_phat_vi_pham_ve_dong_quan_ly_va_su_dung_KPCD_theo_Nghi_dinh_2832026ND-CP\" >Thay \u0111\u1ed5i th\u1ee9 hai: M\u1ee9c ph\u1ea1t vi ph\u1ea1m v\u1ec1 \u0111\u00f3ng, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng KPC\u0110 theo Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP<\/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\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#Vi_pham_cua_nguoi_su_dung_lao_dong\" >Vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/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\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#Vi_pham_cua_to_chuc_cua_nguoi_lao_dong_tai_doanh_nghiep\" >Vi ph\u1ea1m c\u1ee7a t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i 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-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#So_sanh_quy_dinh_cu_va_moi_de_hieu_ro_nhung_thay_doi_ve_kinh_phi_cong_doan_thang_92026\" >So s\u00e1nh quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi \u0111\u1ec3 hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#Bo_sung_doi_tuong_moi\" >B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#Muc_phat_tien_va_bien_phap_khac_phuc_hau_qua\" >M\u1ee9c ph\u1ea1t ti\u1ec1n v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#Doanh_nghiep_can_lam_gi_truoc_nhung_thay_doi_ve_kinh_phi_cong_doan_thang_92026\" >Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#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-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9-2026\/#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><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_thu_nhat_trong_nhung_thay_doi_ve_kinh_phi_cong_doan_thang_92026_Tai_khoan_va_don_vi_thu_tu_0192026\"><\/span><b>Thay \u0111\u1ed5i th\u1ee9 nh\u1ea5t trong nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026: T\u00e0i kho\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb thu t\u1eeb 01\/9\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10673\" aria-describedby=\"caption-attachment-10673\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10673\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-ve-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026.jpg\" alt=\"Chi ti\u1ebft v\u1ec1 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-ve-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-ve-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-ve-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-ve-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/Chi-tiet-ve-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10673\" class=\"wp-caption-text\">Chi ti\u1ebft v\u1ec1 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3m m\u1edbi \u0111\u1ea7u ti\u00ean trong nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026 l\u00e0 vi\u1ec7c chuy\u1ec3n sang n\u1ed9p 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n qua t\u00e0i kho\u1ea3n thu t\u1eadp trung c\u1ee7a C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam. Hi\u1ec7n nay, m\u1ed9t s\u1ed1 t\u1ec9nh th\u00e0nh \u0111\u00e3 c\u00f3 c\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn v\u1ec1 n\u1ed9i dung n\u00e0y.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Lien_doan_Lao_dong_TP_HCM_khong_con_nhan_kinh_phi_cong_doan_qua_tai_khoan_cua_Lien_doan\"><\/span><b>Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng TP HCM kh\u00f4ng c\u00f2n nh\u1eadn kinh ph\u00ed c\u00f4ng \u0111o\u00e0n qua t\u00e0i kho\u1ea3n c\u1ee7a Li\u00ean \u0111o\u00e0n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec3n h\u00ecnh t\u1ea1i TP HCM, Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng TP HCM \u0111\u00e3 ban h\u00e0nh <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/cong-van\/Lao-dong-Tien-luong\/Cong-van-1363-LDLD-2026-dong-kinh-phi-cong-doan-thu-doan-phi-cong-doan-Ho-Chi-Minh-722116.aspx\" target=\"_blank\" rel=\"noopener\">C\u00f4ng v\u0103n 1363\/L\u0110L\u0110 n\u0103m 2026<\/a><\/span><\/strong><span style=\"font-weight: 400;\">. T\u1ea1i M\u1ee5c 2 C\u00f4ng v\u0103n 1363\/L\u0110L\u0110 n\u0103m 2026, Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng TP HCM kh\u1eb3ng \u0111\u1ecbnh <\/span><b>kh\u00f4ng ti\u1ebfp nh\u1eadn c\u00e1c kho\u1ea3n thu 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t kinh doanh qua t\u00e0i kho\u1ea3n c\u1ee7a Li\u00ean \u0111o\u00e0n k\u1ec3 t\u1eeb ng\u00e0y 01\/9\/2026.<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Do \u0111\u00f3, c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u00f3ng qua t\u00e0i kho\u1ea3n thu t\u1eadp trung c\u1ee7a C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam, ch\u1ecdn 01 trong 04 ng\u00e2n h\u00e0ng 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>\u94f6\u884c<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u5e10\u6237\u540d\u79f0<\/b><\/td>\n<td style=\"text-align: center;\"><b>S\u1ed1 t\u00e0i kho\u1ea3n\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>N\u1ed9i dung n\u1ed9p<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vietinbank\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1TLD + M\u00e3 s\u1ed1 thu\u1ebf\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&lt;T\u00ean \u0111\u01a1n v\u1ecb&gt; n\u1ed9p 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng \u2026 n\u0103m \u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Agribank<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1400288668989<\/span><\/td>\n<td><span style=\"font-weight: 400;\">MST\u2026 &lt;t\u00ean \u0111\u01a1n v\u1ecb&gt; n\u1ed9p 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng\u2026n\u0103m\u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">BIDV<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">V2TT + M\u00e3 s\u1ed1 thu\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&lt;T\u00ean \u0111\u01a1n v\u1ecb&gt; n\u1ed9p 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng\u2026 n\u0103m\u2026<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vietcombank\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam<\/span><\/td>\n<td><span style=\"font-weight: 400;\">VCBTLD + M\u00e3 s\u1ed1 thu\u1ebf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">&lt;T\u00ean \u0111\u01a1n v\u1ecb&gt; n\u1ed9p 2% ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng\u2026 n\u0103m\u2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eefng t\u00e0i kho\u1ea3n m\u00e0 doanh nghi\u1ec7p t\u1ea1i TP HCM n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>L\u01b0u \u00fd khi n\u1ed9p qua t\u00e0i kho\u1ea3n thu t\u1eadp trung<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u01a1n v\u1ecb ch\u01b0a \u0111\u0103ng k\u00fd t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh th\u00ec ch\u01b0a th\u1ec3 \u0111\u00f3ng qua t\u00e0i kho\u1ea3n thu t\u1eadp trung. \u0110\u01a1n v\u1ecb c\u1ea7n k\u00ea khai th\u00f4ng tin g\u1eedi Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng TP.HCM qua t\u1ed5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n, theo m\u1eabu ri\u00eang cho \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 ho\u1eb7c ch\u01b0a c\u00f3 c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u1edf t\u1ec9nh, th\u00e0nh kh\u00e1c theo d\u00f5i h\u01b0\u1edbng d\u1eabn c\u1ee7a Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">G\u00f3c nh\u00ecn k\u1ebf to\u00e1n: khi \u0111\u1ed5i t\u00e0i kho\u1ea3n nh\u1eadn, k\u1ebf to\u00e1n c\u1ea7n c\u1eadp nh\u1eadt l\u1ea1i danh b\u1ea1 ng\u01b0\u1eddi th\u1ee5 h\u01b0\u1edfng tr\u00ean Internet Banking, ghi \u0111\u00fang c\u00fa ph\u00e1p n\u1ed9i dung n\u1ed9p v\u00e0 l\u01b0u ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng theo t\u1eebng th\u00e1ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu. C\u00e1ch ghi nh\u1eadn b\u00fat to\u00e1n chi ti\u1ebft c\u00f3 th\u1ec3 tham kh\u1ea3o b\u00e0i<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/hach-toan-trich-nop-kinh-phi-cong-doan\/\"> h\u1ea1ch to\u00e1n tr\u00edch n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/a><\/span><\/strong><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_doi_thu_hai_Muc_phat_vi_pham_ve_dong_quan_ly_va_su_dung_KPCD_theo_Nghi_dinh_2832026ND-CP\"><\/span><b>Thay \u0111\u1ed5i th\u1ee9 hai: M\u1ee9c ph\u1ea1t vi ph\u1ea1m v\u1ec1 \u0111\u00f3ng, qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng KPC\u0110 theo Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1ed9i dung th\u1ee9 hai, c\u0169ng l\u00e0 \u0111i\u1ec3m c\u00f3 t\u00e1c \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u1edbn nh\u1ea5t trong nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026, n\u1eb1m \u1edf ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ng\u00e0y 15\/7\/2026, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP quy \u0111\u1ecbnh x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, ng\u01b0\u1eddi lao \u0111\u1ed9ng Vi\u1ec7t Nam \u0111i l\u00e0m vi\u1ec7c \u1edf n\u01b0\u1edbc ngo\u00e0i theo h\u1ee3p \u0111\u1ed3ng, <\/span><b>c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 10\/9\/2026, thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 12\/2022\/N\u0110-CP<\/b><span style=\"font-weight: 400;\">. Trong \u0111\u00f3 c\u00f3 quy \u0111\u1ecbnh m\u1edbi v\u1ec1 x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh m\u1ed9t s\u1ed1 h\u00e0nh vi vi ph\u1ea1m v\u1ec1 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP, m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1eeb ng\u00e0y 10\/9\/2026 nh\u01b0 sau:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_pham_cua_nguoi_su_dung_lao_dong\"><\/span><b>Vi ph\u1ea1m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/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 b\u1ea3ng t\u1ed5ng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u8fdd\u53cd<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u60e9\u7f5a\u7ea7\u522b<\/b><\/td>\n<td style=\"text-align: center;\"><b>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng tr\u00edch, \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng theo m\u1ee9c \u0111\u00f3ng quy \u0111\u1ecbnh trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c t\u1eeb 12% \u0111\u1ebfn d\u01b0\u1edbi 15% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p cho t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n s\u1ed1 ti\u1ec1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u1eadm \u0111\u00f3ng, \u0111\u00f3ng ch\u01b0a \u0111\u1ee7 ho\u1eb7c ch\u01b0a \u0111\u00f3ng v\u00e0 kho\u1ea3n ti\u1ec1n l\u00e3i c\u1ee7a s\u1ed1 ti\u1ec1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u01b0a \u0111\u00f3ng, ch\u1eadm \u0111\u00f3ng theo m\u1ee9c l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n cao nh\u1ea5t c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed ph\u1ea1t\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c t\u1eeb 18% \u0111\u1ebfn 20% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm nh\u1ea5t 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p cho t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n s\u1ed1 ti\u1ec1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u1eadm \u0111\u00f3ng, \u0111\u00f3ng ch\u01b0a \u0111\u1ee7 ho\u1eb7c ch\u01b0a \u0111\u00f3ng v\u00e0 kho\u1ea3n ti\u1ec1n l\u00e3i c\u1ee7a s\u1ed1 ti\u1ec1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u01b0a \u0111\u00f3ng, ch\u1eadm \u0111\u00f3ng theo m\u1ee9c l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n cao nh\u1ea5t c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed ph\u1ea1t<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_pham_cua_to_chuc_cua_nguoi_lao_dong_tai_doanh_nghiep\"><\/span><b>Vi ph\u1ea1m c\u1ee7a t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p<\/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 b\u1ea3ng t\u1ed5ng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">B\u1ea3ng t\u1ed5ng h\u1ee3p h\u00e0nh vi vi ph\u1ea1m v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u1ee7a t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center; width: 47.7778%;\"><b>\u8fdd\u53cd<\/b><\/td>\n<td style=\"text-align: center; width: 24.7475%;\"><b>\u60e9\u7f5a\u7ea7\u522b<\/b><\/td>\n<td style=\"text-align: center; width: 26.5657%;\"><b>Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 47.7778%;\"><span style=\"font-weight: 400;\">Kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi nhi\u1ec7m v\u1ee5 quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a, b, c, g, h kho\u1ea3n 2 \u0110i\u1ec1u 31 c\u1ee7a Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024<\/span><\/td>\n<td style=\"width: 24.7475%;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 26.5657%;\"><span style=\"font-weight: 400;\">Bu\u1ed9c t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 l\u1ea1i t\u00e0i kho\u1ea3n c\u00f4ng \u0111o\u00e0n s\u1ed1 ti\u1ec1n kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 47.7778%;\"><span style=\"font-weight: 400;\">Vi\u1ec7c thu, chi kinh ph\u00ed c\u00f4ng \u0111o\u00e0n kh\u00f4ng \u0111\u01b0\u1ee3c theo d\u00f5i, l\u01b0u tr\u1eef theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u0110\u1ecbnh k\u1ef3 h\u00e0ng n\u0103m kh\u00f4ng c\u00f4ng khai t\u00e0i ch\u00ednh cho th\u00e0nh vi\u00ean c\u1ee7a t\u1ed5 ch\u1ee9c theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 34 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024;<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kh\u00f4ng cung c\u1ea5p \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 \u0111\u00fang th\u1eddi gian vi\u1ec7c s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo y\u00eau c\u1ea7u b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n b\u00e1o c\u00e1o, c\u00f4ng khai vi\u1ec7c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n theo \u0110i\u1ec1u 33 v\u00e0 \u0110i\u1ec1u 34 c\u1ee7a Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024<\/span><\/td>\n<td style=\"width: 24.7475%;\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p<\/span><\/td>\n<td style=\"width: 26.5657%;\"><span style=\"font-weight: 400;\">&#8211;<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><b>\u7b14\u8bb0\uff1a<\/b><span style=\"font-weight: 400;\"> M\u1ee9c ph\u1ea1t l\u00e0 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 42 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP l\u00e0 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c. M\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1eb1ng 02 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>\u4f8b\u5982\uff1a <\/b><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n 40.000.000 \u0111\u1ed3ng nh\u01b0ng ch\u1eadm \u0111\u00f3ng. M\u1ee9c ph\u1ea1t t\u1eeb 12% \u0111\u1ebfn d\u01b0\u1edbi 15% t\u01b0\u01a1ng \u1ee9ng t\u1eeb 4.800.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 6.000.000 \u0111\u1ed3ng (m\u1ee9c \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n); n\u1ebfu ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 t\u1ed5 ch\u1ee9c th\u00ec m\u1ee9c ph\u1ea1t g\u1ea5p 02 l\u1ea7n, t\u1ee9c t\u1eeb 9.600.000 \u0111\u1ed3ng \u0111\u1ebfn d\u01b0\u1edbi 12.000.000 \u0111\u1ed3ng, ch\u01b0a k\u1ec3 ngh\u0129a v\u1ee5 n\u1ed9p \u0111\u1ee7 s\u1ed1 ti\u1ec1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"So_sanh_quy_dinh_cu_va_moi_de_hieu_ro_nhung_thay_doi_ve_kinh_phi_cong_doan_thang_92026\"><\/span><b>So s\u00e1nh quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi \u0111\u1ec3 hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_10672\" aria-describedby=\"caption-attachment-10672\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-10672\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/So-sanh-quy-dinh-cu-va-moi-de-hieu-ro-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026.jpg\" alt=\"So s\u00e1nh quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi \u0111\u1ec3 hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/So-sanh-quy-dinh-cu-va-moi-de-hieu-ro-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/So-sanh-quy-dinh-cu-va-moi-de-hieu-ro-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/So-sanh-quy-dinh-cu-va-moi-de-hieu-ro-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/So-sanh-quy-dinh-cu-va-moi-de-hieu-ro-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/10\/So-sanh-quy-dinh-cu-va-moi-de-hieu-ro-nhung-thay-doi-ve-kinh-phi-cong-doan-thang-9_2026-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-10672\" class=\"wp-caption-text\">So s\u00e1nh quy \u0111\u1ecbnh c\u0169 v\u00e0 m\u1edbi \u0111\u1ec3 hi\u1ec3u r\u00f5 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u1ea5y r\u00f5 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026, k\u1ebf to\u00e1n c\u1ea7n \u0111\u1eb7t quy \u0111\u1ecbnh m\u1edbi c\u1ea1nh quy \u0111\u1ecbnh c\u0169. Tr\u01b0\u1edbc \u0111\u00f3, vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 38 Ngh\u1ecb \u0111\u1ecbnh 12\/2022\/N\u0110-CP nh\u01b0 sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c t\u1eeb 12% \u0111\u1ebfn d\u01b0\u1edbi 15% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y: a) Ch\u1eadm \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n; b) \u0110\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n kh\u00f4ng \u0111\u00fang m\u1ee9c quy \u0111\u1ecbnh; c) \u0110\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n kh\u00f4ng \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n v\u1edbi m\u1ee9c t\u1eeb 18% \u0111\u1ebfn 20% t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp bi\u00ean b\u1ea3n vi ph\u1ea1m h\u00e0nh ch\u00ednh nh\u01b0ng t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 75.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n cho to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 Ch\u1eadm nh\u1ea5t 30 ng\u00e0y, k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed ph\u1ea1t, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p cho t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n s\u1ed1 ti\u1ec1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u1eadm \u0111\u00f3ng, \u0111\u00f3ng ch\u01b0a \u0111\u1ee7 ho\u1eb7c ch\u01b0a \u0111\u00f3ng v\u00e0 kho\u1ea3n ti\u1ec1n l\u00e3i c\u1ee7a s\u1ed1 ti\u1ec1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u01b0a \u0111\u00f3ng, ch\u1eadm \u0111\u00f3ng theo m\u1ee9c l\u00e3i su\u1ea5t ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n cao nh\u1ea5t c\u1ee7a c\u00e1c ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u00e0 n\u01b0\u1edbc c\u00f4ng b\u1ed1 t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u n\u00e0y.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu hai v\u0103n b\u1ea3n, Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 h\u01a1n v\u1ec1 ph\u1ea1t vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/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>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 12\/2022\/N\u0110-CP<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1ec9 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi\u00a0 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 b\u1ed5 sung t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">H\u00ecnh th\u1ee9c, x\u1eed ph\u1ea1t<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ph\u1ea1t ti\u1ec1n theo t\u1ef7 l\u1ec7 % tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng, m\u1ee9c tr\u1ea7n 75 tri\u1ec7u \u0111\u1ed3ng\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef nguy\u00ean h\u00ecnh th\u1ee9c ph\u1ea1t theo t\u1ef7 l\u1ec7 % v\u00e0 m\u1ee9c tr\u1ea7n 75 tri\u1ec7u \u0111\u1ed3ng\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u884c\u4e3a\u63cf\u8ff0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ch\u1eadm \u0111\u00f3ng; \u0111\u00f3ng kh\u00f4ng \u0111\u00fang m\u1ee9c; \u0111\u00f3ng kh\u00f4ng \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 h\u01a1n, b\u1ed5 sung h\u00e0nh vi kh\u00f4ng tr\u00edch, \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n; b\u1ed5 sung m\u1ed1c 60 ng\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">N\u1ed9p \u0111\u1ee7 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 ti\u1ec1n l\u00e3i trong 30 ng\u00e0y<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Gi\u1eef bi\u1ec7n ph\u00e1p c\u0169; b\u1ed5 sung bu\u1ed9c t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 s\u1ed1 ti\u1ec1n kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Bo_sung_doi_tuong_moi\"><\/span><b>B\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 12\/2022\/N\u0110-CP ch\u1ec9 quy \u0111\u1ecbnh x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng. Tuy nhi\u00ean, Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP \u0111\u00e3 b\u1ed5 sung th\u00eam m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng m\u1edbi l\u00e0 t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p, \u0111\u1ed3ng th\u1eddi quy \u0111\u1ecbnh r\u00f5 th\u00eam c\u00e1c h\u00e0nh vi vi ph\u1ea1m \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Muc_phat_tien_va_bien_phap_khac_phuc_hau_qua\"><\/span><b>M\u1ee9c ph\u1ea1t ti\u1ec1n v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5177\u4f53\u6765\u8bf4\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u1ec1 m\u1ee9c ph\u1ea1t, c\u1ea3 2 Ngh\u1ecb \u0111\u1ecbnh \u0111\u1ec1u \u00e1p d\u1ee5ng h\u00ecnh th\u1ee9c ph\u1ea1t ti\u1ec1n d\u1ef1a tr\u00ean t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m so v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng v\u00e0 m\u1ee9c tr\u1ea7n l\u00e0 75 tri\u1ec7u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tuy nhi\u00ean Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP \u0111\u00e3 quy \u0111\u1ecbnh r\u00f5 v\u00e0 c\u1ee5 th\u1ec3 h\u01a1n \u1edf c\u00e1c h\u00e0nh vi vi ph\u1ea1m nh\u01b0 kh\u00f4ng tr\u00edch, \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n; b\u1ed5 sung m\u1ed1c th\u1eddi gian 60 ng\u00e0y \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0nh vi vi ph\u1ea1m v\u1ec1 vi\u1ec7c kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 ng\u01b0\u1eddi thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ed3ng th\u1eddi b\u1ed5 sung th\u00eam bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3: Bu\u1ed9c t\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 l\u1ea1i t\u00e0i kho\u1ea3n c\u00f4ng \u0111o\u00e0n s\u1ed1 ti\u1ec1n kinh ph\u00ed \u0111\u00e3 s\u1eed d\u1ee5ng kh\u00f4ng \u0111\u00fang quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi h\u00e0nh vi kh\u00f4ng s\u1eed d\u1ee5ng ho\u1eb7c s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kh\u00f4ng \u0111\u00fang v\u1edbi nhi\u1ec7m v\u1ee5.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_lam_gi_truoc_nhung_thay_doi_ve_kinh_phi_cong_doan_thang_92026\"><\/span><b>Doanh nghi\u1ec7p c\u1ea7n l\u00e0m g\u00ec tr\u01b0\u1edbc nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 th\u00edch \u1ee9ng v\u1edbi nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026 m\u00e0 kh\u00f4ng ph\u00e1t sinh r\u1ee7i ro b\u1ecb ph\u1ea1t, k\u1ebf to\u00e1n doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n ngay c\u00e1c vi\u1ec7c sau:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ng\u1eebng chuy\u1ec3n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0o t\u00e0i kho\u1ea3n c\u0169 c\u1ee7a Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng TP HCM<\/b><span style=\"font-weight: 400;\"> k\u1ec3 t\u1eeb ng\u00e0y 01\/9\/2026; chuy\u1ec3n sang 01 trong 04 t\u00e0i kho\u1ea3n thu t\u1eadp trung c\u1ee7a C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ki\u1ec3m tra t\u00ecnh tr\u1ea1ng t\u00e0i kho\u1ea3n \u0111\u1ecbnh danh: <\/b><span style=\"font-weight: 400;\">N\u1ebfu ch\u01b0a \u0111\u0103ng k\u00fd, k\u00ea khai th\u00f4ng tin g\u1eedi Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng TP.HCM qua t\u1ed5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd \u0111\u1ecba b\u00e0n, theo m\u1eabu d\u00e0nh cho \u0111\u01a1n v\u1ecb \u0111\u00e3 c\u00f3 ho\u1eb7c ch\u01b0a c\u00f3 c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Ghi \u0111\u00fang n\u1ed9i dung n\u1ed9p<\/b><span style=\"font-weight: 400;\"> theo c\u00fa ph\u00e1p c\u1ee7a t\u1eebng ng\u00e2n h\u00e0ng (t\u00ean \u0111\u01a1n v\u1ecb, MST, th\u00e1ng, n\u0103m) \u0111\u1ec3 kho\u1ea3n n\u1ed9p \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u00ednh x\u00e1c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Doanh nghi\u1ec7p ngo\u00e0i TP HCM<\/b><span style=\"font-weight: 400;\"> theo d\u00f5i h\u01b0\u1edbng d\u1eabn c\u1ee7a Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng \u0111\u1ecba ph\u01b0\u01a1ng, kh\u00f4ng t\u1ef1 suy di\u1ec5n \u00e1p d\u1ee5ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>R\u00e0 so\u00e1t s\u1ed1 ti\u1ec1n v\u00e0 s\u1ed1 ng\u01b0\u1eddi ph\u1ea3i \u0111\u00f3ng: <\/b><span style=\"font-weight: 400;\">\u0110\u1ed1i chi\u1ebfu qu\u1ef9 l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng v\u1edbi danh s\u00e1ch lao \u0111\u1ed9ng, tr\u00e1nh r\u01a1i v\u00e0o tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u00f3ng ho\u1eb7c \u0111\u00f3ng kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7 trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n \u0111\u00f3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>T\u1ed5 ch\u1ee9c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i doanh nghi\u1ec7p<\/b><span style=\"font-weight: 400;\"> c\u1ea7n theo d\u00f5i, l\u01b0u tr\u1eef thu chi KPC\u0110 theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam v\u00e0 c\u00f4ng khai t\u00e0i ch\u00ednh h\u1eb1ng n\u0103m theo \u0110i\u1ec1u 34 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">V\u1edbi doanh nghi\u1ec7p nh\u1ecf ch\u01b0a c\u00f3 k\u1ebf to\u00e1n chuy\u00ean tr\u00e1ch, vi\u1ec7c v\u1eeba theo d\u00f5i v\u0103n b\u1ea3n m\u1edbi, v\u1eeba x\u1eed l\u00fd nghi\u1ec7p v\u1ee5 h\u1eb1ng th\u00e1ng d\u1ec5 d\u1eabn \u0111\u1ebfn sai s\u00f3t. Khi \u0111\u00f3, ph\u01b0\u01a1ng \u00e1n<\/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 n\u1ed9p kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m v\u00e0 thu\u1ebf \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n, \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/p>\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;\">T\u00f3m l\u1ea1i, nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026 g\u1ed3m hai tr\u1ee5c ch\u00ednh. Th\u1ee9 nh\u1ea5t, t\u1eeb ng\u00e0y 01\/9\/2026, doanh nghi\u1ec7p t\u1ea1i TP HCM n\u1ed9p 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n qua t\u00e0i kho\u1ea3n thu t\u1eadp trung c\u1ee7a C\u00f4ng \u0111o\u00e0n Vi\u1ec7t Nam thay v\u00ec t\u00e0i kho\u1ea3n c\u1ee7a Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng TP HCM;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u1ee9 hai, t\u1eeb ng\u00e0y 10\/9\/2026, Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 12\/2022\/N\u0110-CP, b\u1ed5 sung \u0111\u1ed1i t\u01b0\u1ee3ng b\u1ecb x\u1eed ph\u1ea1t, m\u1ed1c 60 ng\u00e0y v\u00e0 bi\u1ec7n ph\u00e1p kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 m\u1edbi.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">N\u1eafm r\u00f5 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00e1ng 9\/2026 gi\u00fap doanh nghi\u1ec7p tr\u00e1nh m\u1ee9c ph\u1ea1t l\u00ean t\u1edbi 75.000.000 \u0111\u1ed3ng (\u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n) c\u00f9ng kho\u1ea3n ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng. N\u1ebfu c\u1ea7n r\u00e0 so\u00e1t quy tr\u00ecnh tr\u00edch n\u1ed9p ho\u1eb7c gi\u1ea3i \u0111\u00e1p v\u01b0\u1edbng m\u1eafc c\u1ee5 th\u1ec3, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm \u0111\u1ebfn<\/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\u1ed7 tr\u1ee3 k\u1ecbp th\u1eddi. Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n giao tr\u1ecdn s\u1ed5 s\u00e1ch, b\u00e1o c\u00e1o thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng cho \u0111\u1ed9i ng\u0169 chuy\u00ean m\u00f4n,<\/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;\"> l\u00e0 l\u1ef1a ch\u1ecdn gi\u00fap doanh nghi\u1ec7p y\u00ean t\u00e2m t\u1eadp trung 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> <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 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>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb th\u00e1ng 9\/2026, doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ed1i m\u1eb7t v\u1edbi hai \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng: \u0110\u1ed5i t\u00e0i kho\u1ea3n v\u00e0 \u0111\u01a1n v\u1ecb thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1eeb ng\u00e0y 01\/9\/2026; \u00c1p d\u1ee5ng ch\u1ebf t\u00e0i x\u1eed ph\u1ea1t m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP t\u1eeb ng\u00e0y 10\/9\/2026. V\u1edbi b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n, kho\u1ea3n 2% kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u1ed1n l\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10674,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10671","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\/10671","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=10671"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10671\/revisions"}],"predecessor-version":[{"id":10675,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/10671\/revisions\/10675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/10674"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=10671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=10671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=10671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}