{"id":8266,"date":"2026-04-21T09:11:25","date_gmt":"2026-04-21T02:11:25","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8266"},"modified":"2026-04-21T09:11:25","modified_gmt":"2026-04-21T02:11:25","slug":"nghi-dinh-158-2025-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/","title":{"rendered":"Nh\u1eefng thay \u0111\u1ed5i c\u1ed1t l\u00f5i t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP v\u1ec1 BHXH"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Nghi-dinh-158-2025-ND-CP-huong-dan-Luat-Bao-hiem-xa-hoi-ve-bao-hiem-xa-hoi-bat-buoc-634792.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> ch\u00ednh th\u1ee9c tr\u1edf th\u00e0nh v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng, \u0111\u1ecbnh h\u00ecnh l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) t\u1ea1i Vi\u1ec7t Nam t\u1eeb gi\u1eefa n\u0103m 2025. Vi\u1ec7c th\u1ea5u hi\u1ec3u c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 ch\u00eca kh\u00f3a \u0111\u1ec3 b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i s\u00e1t s\u01b0\u1eddn cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 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\/nghi-dinh-158-2025-nd-cp\/#Vai_tro_phap_ly_cua_Nghi_dinh_1582025ND-CP\" >Vai tr\u00f2 ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP<\/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\/nghi-dinh-158-2025-nd-cp\/#Mo_rong_doi_tuong_tham_gia\" >M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng tham gia<\/a><\/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\/nghi-dinh-158-2025-nd-cp\/#Thay_the_luong_co_so_bang_muc_tham_chieu\" >Thay th\u1ebf l\u01b0\u01a1ng c\u01a1 s\u1edf b\u1eb1ng m\u1ee9c tham chi\u1ebfu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Can_cu_tien_luong_dong_bao_hiem_theo_quy_dinh_moi\" >C\u0103n c\u1ee9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh m\u1edbi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Cai_cach_che_do_huu_tri_va_bao_hiem_xa_hoi\" >C\u1ea3i c\u00e1ch ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Rut_ngan_thoi_gian_dong_bao_hiem\" >R\u00fat ng\u1eafn th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/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\/nghi-dinh-158-2025-nd-cp\/#Siet_chat_quy_dinh_huong_BHXH_mot_lan\" >Si\u1ebft ch\u1eb7t quy \u0111\u1ecbnh h\u01b0\u1edfng BHXH m\u1ed9t l\u1ea7n<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Chinh_sach_tro_cap_hang_thang_va_BHYT_mien_phi\" >Ch\u00ednh s\u00e1ch tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng v\u00e0 BHYT mi\u1ec5n ph\u00ed<\/a><\/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\/nghi-dinh-158-2025-nd-cp\/#Giai_phap_khi_doanh_nghiep_no_dong_hoac_pha_san\" >Gi\u1ea3i ph\u00e1p khi doanh nghi\u1ec7p n\u1ee3 \u0111\u1ecdng ho\u1eb7c ph\u00e1 s\u1ea3n<\/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\/nghi-dinh-158-2025-nd-cp\/#Cac_truong_hop_truy_thu_va_tam_dung_dong_BHXH\" >C\u00e1c tr\u01b0\u1eddng h\u1ee3p truy thu v\u00e0 t\u1ea1m d\u1eebng \u0111\u00f3ng BHXH<\/a><\/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\/nghi-dinh-158-2025-nd-cp\/#Tong_hop_cac_diem_thay_doi_trong_yeu_Nghi_dinh_1582025ND-CP\" >T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP<\/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\/nghi-dinh-158-2025-nd-cp\/#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\/nghi-dinh-158-2025-nd-cp\/#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=\"Vai_tro_phap_ly_cua_Nghi_dinh_1582025ND-CP\"><\/span><b>Vai tr\u00f2 ph\u00e1p l\u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u01b0\u1ee3c ban h\u00e0nh \u0111\u1ec3 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024, Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP t\u1eadp trung v\u00e0o vi\u1ec7c minh b\u1ea1ch h\u00f3a c\u00e1c quan h\u1ec7 lao \u0111\u1ed9ng v\u00e0 an sinh. V\u0103n b\u1ea3n n\u00e0y \u0111\u00f3ng vai tr\u00f2 kim ch\u1ec9 nam gi\u00fap c\u00e1c b\u00ean li\u00ean quan x\u00e1c \u0111\u1ecbnh r\u00f5:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0110\u1ecbnh m\u1ee9c \u0111\u00f3ng, \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n \u0111\u1ecbnh k\u1ef3.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh gi\u1ea3i quy\u1ebft ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed, t\u1eed tu\u1ea5t theo c\u00e1c k\u1ecbch b\u1ea3n th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u01a1 ch\u1ebf b\u1ea3o v\u1ec7 ng\u01b0\u1eddi lao \u0111\u1ed9ng khi doanh nghi\u1ec7p g\u1eb7p bi\u1ebfn c\u1ed1 t\u00e0i ch\u00ednh ho\u1eb7c n\u1ee3 \u0111\u1ecdng BHXH.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_doi_tuong_tham_gia\"><\/span><b>M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng tham gia<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ed9t trong nh\u1eefng \u0111i\u1ec3m s\u00e1ng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP l\u00e0 n\u1ed7 l\u1ef1c bao ph\u1ee7 l\u01b0\u1edbi an sinh \u0111\u1ebfn nh\u1eefng nh\u00f3m lao \u0111\u1ed9ng tr\u01b0\u1edbc \u0111\u00e2y th\u01b0\u1eddng b\u1ecb b\u1ecf ng\u1ecf. C\u1ee5 th\u1ec3, di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c hi\u1ec7n nay \u0111\u00e3 bao g\u1ed3m:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ch\u1ee7 h\u1ed9 kinh doanh: C\u00e1c c\u00e1 nh\u00e2n c\u00f3 \u0111\u0103ng k\u00fd kinh doanh ch\u00ednh th\u1ee9c hi\u1ec7n nay thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c tham gia \u0111\u1ec3 t\u00edch l\u0169y l\u01b0\u01a1ng h\u01b0u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh: Bao g\u1ed3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p, \u0111i\u1ec1u h\u00e0nh h\u1ee3p t\u00e1c x\u00e3 (ngay c\u1ea3 khi kh\u00f4ng nh\u1eadn l\u01b0\u01a1ng th\u00e1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lao \u0111\u1ed9ng b\u00e1n th\u1eddi gian (Part-time): Ng\u01b0\u1eddi l\u00e0m vi\u1ec7c kh\u00f4ng tr\u1ecdn th\u1eddi gian c\u00f3 m\u1ee9c thu nh\u1eadp \u0111\u1ea1t ng\u01b0\u1ee1ng quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1ee9 t\u1ef1 \u01b0u ti\u00ean \u0111\u00f3ng BHXH khi m\u1ed9t ng\u01b0\u1eddi \u0111\u1ea3m nhi\u1ec7m nhi\u1ec1u v\u1ecb tr\u00ed c\u0169ng \u0111\u01b0\u1ee3c Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP l\u00e0m r\u00f5, gi\u00fap c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean l\u0129nh v\u1ef1c <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3<\/span><\/strong>i<\/span><\/a><span style=\"font-weight: 400;\"> nh\u01b0 MAN &#8211; Master Accountant Network d\u1ec5 d\u00e0ng thi\u1ebft l\u1eadp l\u1ed9 tr\u00ecnh t\u01b0 v\u1ea5n chu\u1ea9n x\u00e1c cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_the_luong_co_so_bang_muc_tham_chieu\"><\/span><b>Thay th\u1ebf l\u01b0\u01a1ng c\u01a1 s\u1edf b\u1eb1ng m\u1ee9c tham chi\u1ebfu<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u 5 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP \u0111\u00e1nh d\u1ea5u s\u1ef1 thay \u0111\u1ed5i l\u1ecbch s\u1eed khi chuy\u1ec3n t\u1eeb m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf sang m\u1ee9c tham chi\u1ebfu. \u0110\u00e2y l\u00e0 ch\u1ec9 s\u1ed1 linh ho\u1ea1t \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh d\u1ef1a tr\u00ean ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng (CPI).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ee9c tham chi\u1ebfu trong Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u1ea4n \u0111\u1ecbnh tr\u1ea7n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L\u00e0m c\u0103n c\u1ee9 t\u00ednh c\u00e1c tr\u1ee3 c\u1ea5p ng\u1eafn h\u1ea1n (thai s\u1ea3n, d\u01b0\u1ee1ng s\u1ee9c).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u00ednh to\u00e1n m\u1ee9c h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u v\u00e0 tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_tien_luong_dong_bao_hiem_theo_quy_dinh_moi\"><\/span><b>C\u0103n c\u1ee9 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh m\u1edbi<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP \u0111\u01b0a ra nh\u1eefng h\u01b0\u1edbng d\u1eabn kh\u1eaft khe v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh \u0111\u00f3ng t\u1ea1i \u0110i\u1ec1u 7. K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n h\u1ebft s\u1ee9c 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;\">Quy \u0111\u1ed5i l\u01b0\u01a1ng: L\u01b0\u01a1ng theo gi\u1edd\/tu\u1ea7n ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i v\u1ec1 m\u1ee9c th\u00e1ng ti\u00eau chu\u1ea9n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ngo\u1ea1i t\u1ec7: N\u1ebfu tr\u1ea3 l\u01b0\u01a1ng b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u1ea3i \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 mua v\u00e0o b\u00ecnh qu\u00e2n c\u1ee7a 4 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i nh\u00e0 n\u01b0\u1edbc. S\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd v\u1edbi c\u00e1c chuy\u00ean gia k\u1ebf to\u00e1n \u0111\u1ec3 r\u00e0 so\u00e1t danh m\u1ee5c ph\u1ee5 c\u1ea5p \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP l\u00e0 c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro truy thu.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p n\u00ean ph\u1ed1i h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb chuy\u00ean <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-ngoai\/\">d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n thu\u1ebf ngo\u00e0i<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u0111\u1ec3 r\u00e0 so\u00e1t danh m\u1ee5c ph\u1ee5 c\u1ea5p \u0111\u00f3ng b\u1ea3o hi\u1ec3m theo Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP l\u00e0 c\u1ef1c k\u1ef3 c\u1ea7n thi\u1ebft \u0111\u1ec3 tr\u00e1nh c\u00e1c r\u1ee7i ro v\u1ec1 truy thu t\u00e0i ch\u00ednh.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cai_cach_che_do_huu_tri_va_bao_hiem_xa_hoi\"><\/span><b>C\u1ea3i c\u00e1ch ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8269\" aria-describedby=\"caption-attachment-8269\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8269\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP c\u1ea3i c\u00e1ch ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8269\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP c\u1ea3i c\u00e1ch ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eefng thay \u0111\u1ed5i trong ch\u00ednh s\u00e1ch h\u01b0u tr\u00ed v\u00e0 nh\u1eadn tr\u1ee3 c\u1ea5p m\u1ed9t l\u1ea7n t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP h\u01b0\u1edbng t\u1edbi m\u1ee5c ti\u00eau t\u1ed1i \u01b0u h\u00f3a quy\u1ec1n l\u1ee3i d\u00e0i h\u1ea1n cho ng\u01b0\u1eddi tham gia, \u0111\u1ed3ng th\u1eddi t\u1ea1o ra c\u01a1 ch\u1ebf linh ho\u1ea1t h\u01a1n ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng hi\u1ec7n \u0111\u1ea1i.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rut_ngan_thoi_gian_dong_bao_hiem\"><\/span><b>R\u00fat ng\u1eafn th\u1eddi gian \u0111\u00f3ng b\u1ea3o hi\u1ec3m<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Theo Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP, ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ec9 c\u1ea7n \u0111\u00f3ng \u0111\u1ee7 15 n\u0103m (thay v\u00ec 20 n\u0103m nh\u01b0 tr\u01b0\u1edbc) l\u00e0 \u0111\u00e3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u khi \u0111\u1ebfn tu\u1ed5i. \u0110i\u1ec1u n\u00e0y \u0111\u1eb7c bi\u1ec7t c\u00f3 \u00fd ngh\u0129a v\u1edbi nh\u1eefng ng\u01b0\u1eddi tham gia mu\u1ed9n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Siet_chat_quy_dinh_huong_BHXH_mot_lan\"><\/span><b>Si\u1ebft ch\u1eb7t quy \u0111\u1ecbnh h\u01b0\u1edfng BHXH m\u1ed9t l\u1ea7n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">T\u1ea1i \u0110i\u1ec1u 14, Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP ph\u00e2n h\u00f3a \u0111\u1ed1i t\u01b0\u1ee3ng r\u00f5 r\u1ec7t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi tham gia tr\u01b0\u1edbc 01\/07\/2025: Gi\u1eef nguy\u00ean quy\u1ec1n r\u00fat BHXH m\u1ed9t l\u1ea7n sau 12 th\u00e1ng ngh\u1ec9 vi\u1ec7c.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ng\u01b0\u1eddi tham gia sau 01\/07\/2025: Khuy\u1ebfn kh\u00edch b\u1ea3o l\u01b0u \u0111\u1ec3 h\u01b0\u1edfng h\u01b0u tr\u00ed, ch\u1ec9 gi\u1ea3i quy\u1ebft r\u00fat m\u1ed9t l\u1ea7n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t (\u0111\u1ecbnh c\u01b0, b\u1ec7nh hi\u1ec3m ngh\u00e8o).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_tro_cap_hang_thang_va_BHYT_mien_phi\"><\/span><b>Ch\u00ednh s\u00e1ch tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng v\u00e0 BHYT mi\u1ec5n ph\u00ed<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8268\" aria-describedby=\"caption-attachment-8268\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8268\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP v\u1edbi ch\u00ednh s\u00e1ch tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng v\u00e0 BHYT mi\u1ec5n ph\u00ed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8268\" class=\"wp-caption-text\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP v\u1edbi ch\u00ednh s\u00e1ch tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng v\u00e0 BHYT mi\u1ec5n ph\u00ed<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Nh\u1eb1m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi cao tu\u1ed5i kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n l\u01b0\u01a1ng h\u01b0u, Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP (t\u1eeb \u0110i\u1ec1u 22 \u0111\u1ebfn 25) thi\u1ebft l\u1eadp ch\u1ebf \u0111\u1ed9 tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng. Ng\u01b0\u1eddi lao \u0111\u1ed9ng trong di\u1ec7n n\u00e0y kh\u00f4ng ch\u1ec9 nh\u1eadn ti\u1ec1n m\u1eb7t h\u00e0ng th\u00e1ng m\u00e0 c\u00f2n \u0111\u01b0\u1ee3c Nh\u00e0 n\u01b0\u1edbc c\u1ea5p th\u1ebb BHYT mi\u1ec5n ph\u00ed, gi\u00fap gi\u1ea3m b\u1edbt g\u00e1nh n\u1eb7ng y t\u1ebf.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_khi_doanh_nghiep_no_dong_hoac_pha_san\"><\/span><b>Gi\u1ea3i ph\u00e1p khi doanh nghi\u1ec7p n\u1ee3 \u0111\u1ecdng ho\u1eb7c ph\u00e1 s\u1ea3n<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP th\u1ec3 hi\u1ec7n t\u00ednh nh\u00e2n v\u0103n khi \u01b0u ti\u00ean gi\u1ea3i quy\u1ebft quy\u1ec1n l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb &#8220;ch\u1ebft&#8221; (ph\u00e1 s\u1ea3n, ch\u1ee7 b\u1ecf tr\u1ed1n). C\u01a1 quan BHXH s\u1ebd x\u00e1c nh\u1eadn th\u1eddi gian \u0111\u00f3ng tr\u00ean s\u1ed1 ti\u1ec1n th\u1ef1c thu, cho ph\u00e9p ng\u01b0\u1eddi lao \u0111\u1ed9ng h\u01b0\u1edfng ngay c\u00e1c ch\u1ebf \u0111\u1ed9 \u1ed1m \u0111au, thai s\u1ea3n m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c doanh nghi\u1ec7p \u0111\u00e3 t\u1ea5t to\u00e1n n\u1ee3 hay ch\u01b0a.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_truy_thu_va_tam_dung_dong_BHXH\"><\/span><b>C\u00e1c tr\u01b0\u1eddng h\u1ee3p truy thu v\u00e0 t\u1ea1m d\u1eebng \u0111\u00f3ng BHXH<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP \u0111\u00e3 l\u00e0m r\u00f5 c\u01a1 ch\u1ebf \u0111i\u1ec1u ch\u1ec9nh ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i \u0110i\u1ec1u 8 v\u00e0 \u0110i\u1ec1u 10, gi\u00fap doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u1ea3n tr\u1ecb d\u00f2ng ti\u1ec1n v\u00e0 tu\u00e2n th\u1ee7 ph\u00e1p lu\u1eadt.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Truy thu b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i: \u0110\u01b0\u1ee3c \u00e1p d\u1ee5ng khi ph\u00e1t sinh ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u k\u00ea khai v\u00e0 th\u1ef1c t\u1ebf, nh\u01b0 thi\u1ebfu lao \u0111\u1ed9ng tham gia ho\u1eb7c x\u00e1c \u0111\u1ecbnh sai m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng. Vi\u1ec7c truy thu c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb k\u1ebft qu\u1ea3 thanh tra, ki\u1ec3m tra c\u1ee7a c\u01a1 quan ch\u1ee9c n\u0103ng ho\u1eb7c do doanh nghi\u1ec7p t\u1ef1 r\u00e0 so\u00e1t v\u00e0 k\u00ea khai b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ea1m d\u1eebng \u0111\u00f3ng v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t: L\u00e0 c\u01a1 ch\u1ebf h\u1ed7 tr\u1ee3 trong c\u00e1c t\u00ecnh hu\u1ed1ng b\u1ea5t kh\u1ea3 kh\u00e1ng. Khi doanh nghi\u1ec7p ch\u1ecbu \u1ea3nh h\u01b0\u1edfng b\u1edfi y\u1ebfu t\u1ed1 nh\u01b0 thi\u00ean tai, d\u1ecbch b\u1ec7nh ho\u1eb7c suy gi\u1ea3m s\u1ea3n xu\u1ea5t d\u1eabn \u0111\u1ebfn c\u1eaft gi\u1ea3m lao \u0111\u1ed9ng tr\u00ean di\u1ec7n r\u1ed9ng, Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP cho ph\u00e9p t\u1ea1m ng\u01b0ng \u0111\u00f3ng v\u00e0o qu\u1ef9 n\u00e0y trong m\u1ed9t kho\u1ea3ng th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh, nh\u1eb1m t\u1ea1o \u0111i\u1ec1u ki\u1ec7n \u1ed5n \u0111\u1ecbnh t\u00e0i ch\u00ednh v\u00e0 ph\u1ee5c h\u1ed3i ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_cac_diem_thay_doi_trong_yeu_Nghi_dinh_1582025ND-CP\"><\/span><b>T\u1ed5ng h\u1ee3p c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u0110\u1ec3 gi\u00fap doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ec5 d\u00e0ng h\u00ecnh dung nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng, b\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c ti\u00eau ch\u00ed c\u1ed1t l\u00f5i gi\u1eefa quy \u0111\u1ecbnh tr\u01b0\u1edbc n\u0103m 2025 v\u00e0 c\u00e1c \u0111i\u1ec3m m\u1edbi theo Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP. Vi\u1ec7c so s\u00e1nh tr\u1ef1c quan n\u00e0y cho th\u1ea5y r\u00f5 xu h\u01b0\u1edbng c\u1ea3i c\u00e1ch theo h\u01b0\u1edbng linh ho\u1ea1t h\u01a1n, m\u1edf r\u1ed9ng \u0111\u1ed9 bao ph\u1ee7 v\u00e0 t\u0103ng c\u01b0\u1eddng b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.\u00a0<\/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 c\u00e1c \u0111i\u1ec3m thay \u0111\u1ed5i tr\u1ecdng y\u1ebfu Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>Tr\u01b0\u1edbc 2025<\/b><\/td>\n<td style=\"text-align: center;\"><b>Ngh\u1ecb \u0111\u1ecbnh 158\/2025 c\u00f3 hi\u1ec7u l\u1ef1c<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Th\u1eddi gian \u0111\u00f3ng h\u01b0\u1edfng h\u01b0u<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20 n\u0103m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15 n\u0103m<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">C\u0103n c\u1ee9 t\u00ednh to\u00e1n<\/span><\/td>\n<td><span style=\"font-weight: 400;\">L\u01b0\u01a1ng c\u01a1 s\u1edf<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1ee9c tham chi\u1ebfu<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u0110\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c<\/span><\/td>\n<td><span style=\"font-weight: 400;\">C\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00ean 1 th\u00e1ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">M\u1edf r\u1ed9ng ch\u1ee7 h\u1ed9 kinh doanh, Qu\u1ea3n l\u00fd H\u1ee3p t\u00e1c x\u00e3<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7<\/span><\/td>\n<td><span style=\"font-weight: 400;\">T\u1ef7 gi\u00e1 li\u00ean ng\u00e2n h\u00e0ng<\/span><\/td>\n<td><span style=\"font-weight: 400;\">B\u00ecnh qu\u00e2n mua v\u00e0o c\u1ee7a 4 ng\u00e2n h\u00e0ng qu\u1ed1c doanh<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">X\u1eed l\u00fd n\u1ee3 BHXH<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kh\u00f3 gi\u1ea3i quy\u1ebft khi ch\u1ee7 b\u1ecf tr\u1ed1n\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">X\u00e1c nh\u1eadn ph\u1ea7n th\u1ef1c \u0111\u00f3ng \u0111\u1ec3 h\u01b0\u1edfng ngay<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">B\u1ea3ng so s\u00e1nh tr\u00ean cho th\u1ea5y Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 m\u1eb7t k\u1ef9 thu\u1eadt m\u00e0 c\u00f2n thay \u0111\u1ed5i c\u00e1ch ti\u1ebfp c\u1eadn trong qu\u1ea3n l\u00fd b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo h\u01b0\u1edbng linh ho\u1ea1t v\u00e0 b\u1ea3o v\u1ec7 ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ed1t h\u01a1n. Vi\u1ec7c r\u00fat ng\u1eafn th\u1eddi gian \u0111\u00f3ng, thay th\u1ebf m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf b\u1eb1ng m\u1ee9c tham chi\u1ebfu v\u00e0 m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng tham gia gi\u00fap h\u1ec7 th\u1ed1ng an sinh tr\u1edf n\u00ean bao ph\u1ee7 v\u00e0 th\u1ef1c ti\u1ec5n h\u01a1n.K\u1ebf to\u00e1n doanh nghi\u1ec7p c\u1ea7n nhanh ch\u00f3ng c\u1eadp nh\u1eadt Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh, \u0111\u1ed3ng th\u1eddi t\u1ed1i \u01b0u chi ph\u00ed v\u00e0 h\u1ea1n ch\u1ebf r\u1ee7i ro trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh.\u00a0<\/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;\">Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP mang \u0111\u1ebfn nh\u1eefng thay \u0111\u1ed5i s\u00e2u r\u1ed9ng, kh\u00f4ng ch\u1ec9 v\u1ec1 k\u1ef9 thu\u1eadt t\u00ednh to\u00e1n m\u00e0 c\u00f2n v\u1ec1 t\u01b0 duy qu\u1ea3n l\u00fd an sinh x\u00e3 h\u1ed9i. Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Danh s\u00e1ch lao \u0111\u1ed9ng<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1ee9c \u0111\u00f3ng theo m\u1ee9c tham chi\u1ebfu<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy tr\u00ecnh n\u1ed9i b\u1ed9 li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u00fang Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP s\u1ebd gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd, \u0111\u1ed3ng th\u1eddi t\u1ea1o n\u1ec1n t\u1ea3ng an sinh b\u1ec1n v\u1eefng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong d\u00e0i h\u1ea1n.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">M\u1ecdi th\u1eafc m\u1eafc c\u1ea7n h\u1ed7 tr\u1ee3 v\u00e0 t\u01b0 v\u1ea5n, Qu\u00fd doanh nghi\u1ec7p vui l\u00f2ng <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/lien-he\/\">li\u00ean h\u1ec7 MAN &#8211; Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> qua:<\/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\"><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\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u9ece\u9ec4\u5ba3<\/b><\/a><\/span><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><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c tr\u1edf th\u00e0nh v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng, \u0111\u1ecbnh h\u00ecnh l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) t\u1ea1i Vi\u1ec7t Nam t\u1eeb gi\u1eefa n\u0103m 2025. Vi\u1ec7c th\u1ea5u hi\u1ec3u c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 [&hellip;]<\/p>","protected":false},"author":4,"featured_media":8267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8266","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\/8266","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=8266"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8266\/revisions"}],"predecessor-version":[{"id":8270,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8266\/revisions\/8270"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8267"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}