{"id":7192,"date":"2026-01-09T01:41:07","date_gmt":"2026-01-09T08:41:07","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7192"},"modified":"2026-01-09T01:41:07","modified_gmt":"2026-01-09T08:41:07","slug":"dieu-chinh-muc-luong-dong-bhxh-2026","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-muc-luong-dong-bhxh-2026\/","title":{"rendered":"\u80e1\u5fd7\u660e\u5e02\u7684\u4f01\u4e1a\u5fc5\u987b\u5728 2026 \u5e74 1 \u6708 25 \u65e5\u4e4b\u524d\u8c03\u6574\u7528\u4e8e\u8ba1\u7b97\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u5de5\u8d44\u6807\u51c6\u3002"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">2026\u5e741\u67087\u65e5\uff0c\u80e1\u5fd7\u660e\u5e02\u793e\u4f1a\u4fdd\u9669\u5c40\uff08BHXH\uff09\u6b63\u5f0f\u53d1\u5e03\u4e86\u7b2c64\/TB-BHXH\u53f7\u901a\u77e5\uff0c\u5bf92026\u5e74\u5404\u7c7b\u4fdd\u9669\uff08\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u3001\u5931\u4e1a\u4fdd\u9669\u3001\u804c\u4e1a\u610f\u5916\u548c\u75be\u75c5\u4fdd\u9669\uff09\u7684\u7f34\u8d39\u7387\u8fdb\u884c\u4e86\u8c03\u6574\u3002\u8fd9\u662f\u4e00\u9879\u91cd\u8981\u7684\u53d8\u5316\uff0c\u80e1\u5fd7\u660e\u5e02\u6240\u6709\u4f01\u4e1a\u548c\u5458\u5de5\u90fd\u9700\u8981\u4e86\u89e3\uff0c\u4ee5\u4fbf\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\u3002<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Co_so_phap_ly_va_doi_tuong_ap_dung\" >\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u8303\u56f4<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Cac_noi_dung_trong_tam_doanh_nghiep_can_trien_khai\" >\u4f01\u4e1a\u9700\u8981\u5b9e\u65bd\u7684\u5173\u952e\u9886\u57df\u3002<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Ra_soat_va_dieu_chinh_Hop_dong_lao_dong_HDLD\" >\u5ba1\u67e5\u5e76\u4fee\u6539\u96c7\u4f63\u5408\u540c\u3002<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Quy_trinh_nop_ho_so_dieu_chinh_muc_luong_dong_bao_hiem\" >\u7533\u8bf7\u8c03\u6574\u7528\u4e8e\u8ba1\u7b97\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u5de5\u8d44\u7684\u7a0b\u5e8f\u3002<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Thoi_han_va_che_tai_xu_ly_cham_tre\" >\u622a\u6b62\u65e5\u671f\u548c\u5ef6\u8bef\u5904\u7f5a<\/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\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Xac_nhan_qua_trinh_BHXH_va_giai_quyet_che_do\" >\u786e\u8ba4\u793e\u4f1a\u4fdd\u9669\u6d41\u7a0b\u5e76\u7ed3\u7b97\u798f\u5229\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-muc-luong-dong-bhxh-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><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dieu-chinh-muc-luong-dong-bhxh-2026\/#Cac_dich_vu_khac\" >\u5176\u4ed6\u670d\u52a1<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_va_doi_tuong_ap_dung\"><\/span><b>\u6cd5\u5f8b\u4f9d\u636e\u548c\u9002\u7528\u8303\u56f4<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u653f\u5e9c\u7b2c293\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u89c4\u5b9a\u4e86\u65b0\u7684\u6700\u4f4e\u5de5\u8d44\u6807\u51c6\uff09\uff0c\u53d1\u5e03\u4e86\u7b2c64\/TB-BHXH\u53f7\u901a\u77e5\u3002\u81ea2026\u5e741\u67081\u65e5\u8d77\uff0c\u80e1\u5fd7\u660e\u5e02\u7684\u96c7\u4e3b\u5fc5\u987b\u5ba1\u67e5\u5e76\u8c03\u6574\u4f5c\u4e3a\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u57fa\u7840\u7684\u5de5\u8d44\u6c34\u5e73\uff0c\u4ee5\u7b26\u5408\u65b0\u89c4\u3002<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cac_noi_dung_trong_tam_doanh_nghiep_can_trien_khai\"><\/span><b>\u4f01\u4e1a\u9700\u8981\u5b9e\u65bd\u7684\u5173\u952e\u9886\u57df\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e3a\u4fdd\u969c\u52b3\u52a8\u8005\u6743\u76ca\u5e76\u9075\u5b88\u6cd5\u5f8b\u6cd5\u89c4\uff0c\u7528\u4eba\u5355\u4f4d\u9700\u8981\u91cd\u70b9\u5173\u6ce8\u4ee5\u4e0b\u4e0e\u5408\u540c\u53ca\u4fdd\u9669\u673a\u6784\u7533\u62a5\u7a0b\u5e8f\u76f8\u5173\u7684\u5173\u952e\u4efb\u52a1\uff1a<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Ra_soat_va_dieu_chinh_Hop_dong_lao_dong_HDLD\"><\/span><b>\u5ba1\u67e5\u5e76\u4fee\u6539\u96c7\u4f63\u5408\u540c\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6709\u8d23\u4efb\u5ba1\u67e5\u6240\u6709\u96c7\u4f63\u5408\u540c\u3001\u96c6\u4f53\u8c08\u5224\u534f\u8bae\u548c\u5185\u90e8\u89c4\u7ae0\u5236\u5ea6\uff0c\u4ee5\u66f4\u65b0\u6700\u4f4e\u5de5\u8d44\u6807\u51c6\u3002\u5177\u4f53\u800c\u8a00\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5411\u4e0a\u8c03\u6574\uff1a\u5de5\u8d44\u4e0d\u5f97\u4f4e\u4e8e\u7b2c 293\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6700\u4f4e\u5de5\u8d44\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4fdd\u7559\u6743\u5229\uff1a\u9664\u975e\u53cc\u65b9\u8fbe\u6210\u65b0\u7684\u534f\u8bae\uff0c\u5426\u5219\u5e94\u7ee7\u7eed\u5c65\u884c\u5bf9\u5de5\u4eba\u66f4\u6709\u5229\u7684\u627f\u8bfa\uff08\u4f8b\u5982\u63d0\u9ad8\u6280\u672f\u5de5\u4eba\u7684\u5de5\u8d44\uff0c\u81f3\u5c11\u8fbe\u5230 7%\uff0c\u6216\u63d0\u4f9b\u5371\u9669\u5de5\u4f5c\u6d25\u8d34\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7279\u6b8a\u60c5\u51b5\uff1a\u5982\u679c\u5730\u70b9\u53d8\u66f4\u5bfc\u81f4\u65b0\u7684\u6700\u4f4e\u5de5\u8d44\u4f4e\u4e8e\u65e7\u6700\u4f4e\u5de5\u8d44\uff08\u622a\u81f3 2025 \u5e74 12 \u6708 31 \u65e5\uff09\uff0c\u5219\u4f01\u4e1a\u5fc5\u987b\u7ef4\u6301\u5148\u524d\u96c7\u7528\u7684\u5458\u5de5\u7684\u65e7\u5de5\u8d44\uff0c\u76f4\u5230\u65b0\u7684\u6cd5\u89c4\u751f\u6548\u4e3a\u6b62\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Quy_trinh_nop_ho_so_dieu_chinh_muc_luong_dong_bao_hiem\"><\/span><b>\u7533\u8bf7\u8c03\u6574\u7528\u4e8e\u8ba1\u7b97\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u5de5\u8d44\u7684\u7a0b\u5e8f\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u6839\u636e\u516c\u53f8\u7684\u7533\u62a5\u72b6\u6001\uff0c\u793e\u4f1a\u4fdd\u9669\u673a\u6784\u5c06\u91c7\u53d6\u4e0d\u540c\u7684\u5904\u7406\u65b9\u5f0f\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u81ea\u52a8\u8c03\u6574\uff1a\u5982\u679c\u4f01\u4e1a\u5df2\u5728\u52b3\u52a8\u5408\u540c\u4e2d\u7533\u62a5\u4e86\u6b63\u786e\u7684\u5de5\u8d44\u548c\u6d25\u8d34\uff0c\u793e\u4f1a\u4fdd\u9669\u673a\u6784\u5c06\u81ea\u52a8\u66f4\u65b0\u6700\u9ad8\/\u6700\u4f4e\u7f34\u8d39\u5de5\u8d44\uff0c\u4f01\u4e1a\u65e0\u9700\u63d0\u4ea4\u4efb\u4f55\u6587\u4ef6\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9700\u8981\u63d0\u4f9b\u8bc1\u660e\u6587\u4ef6\u7684\u60c5\u51b5\uff1a\u5982\u679c\u52b3\u52a8\u5408\u540c\u4e2d\u89c4\u5b9a\u7684\u5b9e\u9645\u5de5\u8d44\u6ca1\u6709\u51c6\u786e\u66f4\u65b0\u6216\u53d1\u751f\u4e86\u53d8\u5316\uff0c\u4f01\u4e1a\u5fc5\u987b\u4e3b\u52a8\u51c6\u5907\u8bc1\u660e\u6587\u4ef6\uff0c\u6309\u7167\u73b0\u884c\u89c4\u5b9a\u8c03\u6574\u7528\u4e8e\u8ba1\u7b97\u793e\u4f1a\u4fdd\u9669\u3001\u533b\u7597\u4fdd\u9669\u548c\u5931\u4e1a\u4fdd\u9669\u7f34\u6b3e\u7684\u5de5\u8d44\u3002<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_va_che_tai_xu_ly_cham_tre\"><\/span><b>\u622a\u6b62\u65e5\u671f\u548c\u5ef6\u8bef\u5904\u7f5a<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u5982\u679c\u4f01\u4e1a\u672a\u80fd\u57282026\u5e741\u670825\u65e5\u524d\u63d0\u4ea4\u8c03\u6574\u6587\u4ef6\uff0c\u793e\u4f1a\u4fdd\u9669\u673a\u6784\u5c06\u6682\u65f6\u628a\u7f34\u8d39\u7387\u8c03\u6574\u81f3\u7b2c293\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u6700\u4f4e\u6c34\u5e73\u3002\u5982\u679c\u5458\u5de5\u7684\u5b9e\u9645\u5de5\u8d44\u9ad8\u4e8e\u6700\u4f4e\u6c34\u5e73\uff0c\u8fd9\u53ef\u80fd\u4f1a\u5f71\u54cd\u5458\u5de5\u7684\u957f\u671f\u6743\u76ca\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_nhan_qua_trinh_BHXH_va_giai_quyet_che_do\"><\/span><b>\u786e\u8ba4\u793e\u4f1a\u4fdd\u9669\u6d41\u7a0b\u5e76\u7ed3\u7b97\u798f\u5229\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u80e1\u5fd7\u660e\u5e02\u793e\u4f1a\u4fdd\u9669\u5c40\u91cd\u7533\uff0c\u53ea\u6709\u4f01\u4e1a\u6309\u7167\u89c4\u5b9a\u7684\u6700\u4f4e\u5de5\u8d44\u6807\u51c6\u6b63\u786e\u7f34\u7eb3\u4fdd\u9669\u8d39\uff0c\u624d\u4f1a\u786e\u8ba4\u53c2\u4fdd\u671f\u9650\uff08\u5b8c\u6210\u767b\u8bb0\uff09\u5e76\u5904\u7406\u75c5\u5047\u3001\u4ea7\u5047\u3001\u9000\u4f11\u798f\u5229\u7b49\u4e8b\u5b9c\u3002\u6700\u4f4e\u5de5\u8d44\u8c03\u6574\u7684\u5ef6\u8bef\u6216\u9519\u8bef\u5c06\u76f4\u63a5\u635f\u5bb3\u96c7\u5458\u7684\u6743\u76ca\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7b2c 64\/TB-BHXH \u53f7\u901a\u77e5\u662f\u4e00\u4efd\u8be6\u7ec6\u7684\u6307\u5bfc\u6587\u4ef6\uff0c\u65e8\u5728\u786e\u4fdd\u5728\u6267\u884c\u7b2c 293 \u53f7\u6cd5\u4ee4\u65f6\u6cd5\u5f8b\u81f3\u4e0a\u3002\u9075\u5b88\u622a\u6b62\u65e5\u671f\u4e0d\u4ec5\u6709\u52a9\u4e8e\u4f01\u4e1a\u907f\u514d\u6cd5\u5f8b\u98ce\u9669\uff0c\u8fd8\u80fd\u786e\u4fdd\u5458\u5de5\u5b89\u5fc3\u3002<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1a <\/span><a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Cac_dich_vu_khac\"><\/span><b>\u5176\u4ed6\u670d\u52a1<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/kiem-toan-xay-dung-co-ban\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5efa\u7b51\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8d22\u52a1\u62a5\u8868\u5ba1\u8ba1\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f1a\u8ba1\u4e0e\u7a0e\u52a1\uff1a <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u62a5\u544a<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/www.google.com\/search?q=%23\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u54a8\u8be2<\/span><\/a><span style=\"font-weight: 400;\">. <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-ke-toan\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-bao-cao-thue\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u7533\u62a5\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u65b9\u9762\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giay-phep-lao-dong\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u5de5\u4f5c\u8bb8\u53ef\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dang-ky-kinh-doanh\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u6ce8\u518c\u8ba4\u8bc1\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chung-nhan-dau-tu\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u6295\u8d44\u51ed\u8bc1\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5176\u4ed6\uff1a <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-chuyen-gia\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8f6c\u8ba9\u5b9a\u4ef7\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-giao-dich-lien-ket\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u8054\u76df\u4ea4\u6613\u670d\u52a1<\/span><\/a><span style=\"font-weight: 400;\">, <\/span><a href=\"https:\/\/man.net.vn\/dich-vu-tu-van-hoat-dong-doanh-nghiep\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u4e1a\u52a1\u8fd0\u8425\u54a8\u8be2\u670d\u52a1<\/span><\/a><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">\u9ece\u9ec4\u5ba3<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><\/p>\n<blockquote><p><b>\u6765\u6e90\uff1a<\/b> <a href=\"https:\/\/www.luatvietnam.net\/vn\/doanh-nghiep-tp-hcm-phai-dieu-chinh-muc-luong-dong-bhxh-cham-nhat-ngay-25-1-2026--vbpl140626.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">2026 \u5e74 1 \u6708 7 \u65e5\u53d1\u5e03\u7684\u7b2c 64\/TB-BHXH \u53f7\u901a\u77e5\u3002<\/span><\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Ng\u00e0y 07\/01\/2026, B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) TP. H\u1ed3 Ch\u00ed Minh \u0111\u00e3 ch\u00ednh th\u1ee9c ban h\u00e0nh Th\u00f4ng b\u00e1o s\u1ed1 64\/TB-BHXH v\u1ec1 vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m (BHXH, BHYT, BHTN, BHTNL\u0110-BNN) \u00e1p d\u1ee5ng cho n\u0103m 2026. \u0110\u00e2y l\u00e0 thay \u0111\u1ed5i quan tr\u1ecdng m\u00e0 m\u1ecdi doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i TP.HCM [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7193,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7192","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\/7192","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=7192"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7192\/revisions"}],"predecessor-version":[{"id":7194,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/7192\/revisions\/7194"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/7193"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=7192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=7192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=7192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}