{"id":7693,"date":"2026-11-12T15:07:49","date_gmt":"2026-11-12T08:07:49","guid":{"rendered":"https:\/\/ktcvietnam.com\/uncategorized-vi\/kiem-tra-bhxh-nam-2026-doanh-nghiep-can-ra-soat-nhung-gi\/"},"modified":"2026-11-12T15:40:56","modified_gmt":"2026-11-12T08:40:56","slug":"kiem-tra-bhxh-2026-doanh-nghiep-can-ra-soat-gi","status":"publish","type":"post","link":"https:\/\/ktcvietnam.com\/vi\/goc-nhin-va-su-kien\/cap-nhat-thue-va-phap-ly\/kiem-tra-bhxh-2026-doanh-nghiep-can-ra-soat-gi\/","title":{"rendered":"Ki\u1ec3m Tra Bhxh N\u0103m 2026: Doanh Nghi\u1ec7p C\u1ea7n R\u00e0 So\u00e1t Nh\u1eefng G\u00ec?"},"content":{"rendered":"\n<p class=\"has-background wp-block-paragraph\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;background-color:#d1eeff;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\"><em>N\u0103m 2026 l\u00e0 giai \u0111o\u1ea1n quan tr\u1ecdng trong vi\u1ec7c tri\u1ec3n khai v\u00e0 r\u00e0 so\u00e1t tu\u00e2n th\u1ee7 Lu\u1eadt BHXH n\u0103m 2024. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ch\u00fa tr\u1ecdng h\u01a1n \u0111\u1ebfn t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a h\u1ed3 s\u01a1 lao \u0111\u1ed9ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 d\u1eef li\u1ec7u thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (TNCN), qua \u0111\u00f3 ch\u1ee7 \u0111\u1ed9ng nh\u1eadn di\u1ec7n r\u1ee7i ro \u0111\u00f3ng thi\u1ebfu, ch\u1eadm \u0111\u00f3ng v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 ph\u00e1t sinh.<br\/><\/em><\/p>\n\n<p class=\"wp-block-paragraph\"><strong>1. V\u00ec sao doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t BHXH?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Khi d\u1eef li\u1ec7u thu nh\u1eadp k\u00ea khai thu\u1ebf c\u00f3 d\u1ea5u hi\u1ec7u ch\u01b0a t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u00ecnh h\u00ecnh tham gia BHXH, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1, gi\u1ea3i tr\u00ecnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng v\u00e0 t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>N\u0103m 2026 l\u00e0 giai \u0111o\u1ea1n quan tr\u1ecdng<\/strong> trong vi\u1ec7c tri\u1ec3n khai v\u00e0 \u0111\u00e1nh gi\u00e1 tu\u00e2n th\u1ee7 <strong>Lu\u1eadt BHXH n\u0103m 2024<\/strong> (c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/07\/2025). Nh\u1eefng thay \u0111\u1ed5i v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng tham gia, c\u0103n c\u1ee9 \u0111\u00f3ng v\u00e0 c\u01a1 ch\u1ebf x\u1eed l\u00fd ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p r\u00e0 so\u00e1t l\u1ea1i ch\u00ednh s\u00e1ch v\u00e0 d\u1eef li\u1ec7u \u0111\u00e3 \u00e1p d\u1ee5ng.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e1ng ch\u00fa \u00fd, Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft vi\u1ec7c x\u1eed l\u00fd ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN), trong khi Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c lao \u0111\u1ed9ng v\u00e0 BHXH \u0111\u00e3 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 10\/09\/2026.<\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t h\u1ed3 s\u01a1 v\u00e0 x\u00e1c \u0111\u1ecbnh c\u00e1c \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p, thay v\u00ec ch\u1ec9 ki\u1ec3m tra khi nh\u1eadn \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u t\u1eeb c\u01a1 quan ch\u1ee9c n\u0103ng.<\/p>\n\n<p class=\"wp-block-paragraph\">2. R\u00e0 so\u00e1t \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c<\/p>\n\n<p class=\"wp-block-paragraph\">M\u1ed9t trong nh\u1eefng n\u1ed9i dung quan tr\u1ecdng nh\u1ea5t l\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u1ea7y \u0111\u1ee7 ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c.<\/p>\n\n<p class=\"wp-block-paragraph\">Theo Lu\u1eadt BHXH n\u0103m 2024, \u0111\u1ed1i t\u01b0\u1ee3ng tham gia kh\u00f4ng ch\u1ec9 gi\u1edbi h\u1ea1n \u1edf ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 m\u1ed9t th\u00e1ng tr\u1edf l\u00ean m\u00e0 c\u00f2n bao g\u1ed3m c\u00e1c nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1c theo quy \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u1eb7c bi\u1ec7t, tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean th\u1ecfa thu\u1eadn b\u1eb1ng t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng n\u1ed9i dung th\u1ec3 hi\u1ec7n vi\u1ec7c l\u00e0m c\u00f3 tr\u1ea3 c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 s\u1ef1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, gi\u00e1m s\u00e1t c\u1ee7a m\u1ed9t b\u00ean v\u1eabn c\u00f3 th\u1ec3 thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c.<\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t c\u00e1c nh\u00f3m nh\u00e2n s\u1ef1 sau:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Nh\u00e2n vi\u00ean ch\u00ednh th\u1ee9c v\u00e0 b\u00e1n th\u1eddi gian:<\/strong> Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng, th\u1eddi gian l\u00e0m vi\u1ec7c, m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng v\u00e0 \u0111i\u1ec1u ki\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c. \u0110\u1ed1i v\u1edbi lao \u0111\u1ed9ng kh\u00f4ng tr\u1ecdn th\u1eddi gian, c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng theo quy \u0111\u1ecbnh.<\/li>\n\n\n\n<li><strong>Freelancer v\u00e0 c\u1ed9ng t\u00e1c vi\u00ean:<\/strong> Xem x\u00e9t b\u1ea3n ch\u1ea5t quan h\u1ec7 l\u00e0m vi\u1ec7c, c\u00e1ch th\u1ee9c giao vi\u1ec7c, tr\u1ea3 c\u00f4ng v\u00e0 m\u1ee9c \u0111\u1ed9 qu\u1ea3n l\u00fd th\u1ef1c t\u1ebf, thay v\u00ec ch\u1ec9 d\u1ef1a v\u00e0o t\u00ean g\u1ecdi h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5.<\/li>\n\n\n\n<li><strong>Th\u1ef1c t\u1eadp sinh v\u00e0 ng\u01b0\u1eddi th\u1eed vi\u1ec7c:<\/strong> X\u00e1c \u0111\u1ecbnh t\u00ecnh tr\u1ea1ng l\u00e0m vi\u1ec7c th\u1ef1c t\u1ebf, h\u00ecnh th\u1ee9c th\u1ecfa thu\u1eadn v\u00e0 c\u0103n c\u1ee9 ph\u00e1p lu\u1eadt \u00e1p d\u1ee5ng. C\u1ea7n ph\u00e2n bi\u1ec7t h\u1ee3p \u0111\u1ed3ng th\u1eed vi\u1ec7c ri\u00eang v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 bao g\u1ed3m th\u1eddi gian th\u1eed vi\u1ec7c.<\/li>\n\n\n\n<li><strong>Lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam:<\/strong> R\u00e0 so\u00e1t th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng, t\u00ecnh tr\u1ea1ng l\u00e0m vi\u1ec7c v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7. Theo Lu\u1eadt BHXH n\u0103m 2024, ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 12 th\u00e1ng tr\u1edf l\u00ean v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng t\u1ea1i Vi\u1ec7t Nam thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c, tr\u1eeb c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c lo\u1ea1i tr\u1eeb theo quy \u0111\u1ecbnh, nh\u01b0 di chuy\u1ec3n trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, \u0111\u00e3 \u0111\u1ee7 tu\u1ed5i ngh\u1ec9 h\u01b0u t\u1ea1i th\u1eddi \u0111i\u1ec3m giao k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u \u01b0\u1edbc qu\u1ed1c t\u1ebf c\u00f3 quy \u0111\u1ecbnh kh\u00e1c.<\/li>\n\n\n\n<li><strong>C\u00e1c nh\u00f3m lao \u0111\u1ed9ng kh\u00e1c:<\/strong> Ki\u1ec3m tra nh\u1eefng tr\u01b0\u1eddng h\u1ee3p thu\u1ed9c di\u1ec7n tham gia nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd ho\u1eb7c \u0111\u00f3ng \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c ph\u00e2n lo\u1ea1i \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro b\u1ecf s\u00f3t ng\u01b0\u1eddi tham gia, \u0111\u1ed3ng th\u1eddi c\u00f3 c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c.<\/p>\n\n<h5 class=\"wp-block-heading\">T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf: Sinh vi\u00ean th\u1ef1c t\u1eadp c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c?<\/h5>\n\n<p class=\"wp-block-paragraph\">Th\u00e1ng 10\/2026, <a href=\"https:\/\/baochinhphu.vn\/cac-doi-tuong-tham-gia-bhxh-bat-buoc-102261022102258859.htm\" target=\"_blank\" rel=\"noopener\">BHXH Vi\u1ec7t Nam<\/a> gi\u1ea3i \u0111\u00e1p tr\u01b0\u1eddng h\u1ee3p m\u1ed9t doanh nghi\u1ec7p t\u1ea1i TP.HCM k\u00fd h\u1ee3p \u0111\u1ed3ng v\u1edbi 5 sinh vi\u00ean th\u1ef1c t\u1eadp, m\u1ed7i ng\u01b0\u1eddi nh\u1eadn h\u1ed7 tr\u1ee3 5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng.<\/p>\n\n<p class=\"wp-block-paragraph\">Theo h\u01b0\u1edbng d\u1eabn c\u1ee7a BHXH Vi\u1ec7t Nam, n\u1ebfu th\u1ecfa thu\u1eadn th\u1ef1c t\u1eadp c\u00f3 n\u1ed9i dung th\u1ec3 hi\u1ec7n vi\u1ec7c l\u00e0m c\u00f3 tr\u1ea3 c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, gi\u00e1m s\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u00ec quan h\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 quan h\u1ec7 lao \u0111\u1ed9ng v\u00e0 ph\u00e1t sinh ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/strong> T\u00ean g\u1ecdi \u201ch\u1ee3p \u0111\u1ed3ng th\u1ef1c t\u1eadp\u201d hay kho\u1ea3n ti\u1ec1n \u201ch\u1ed7 tr\u1ee3 th\u1ef1c t\u1eadp\u201d kh\u00f4ng ph\u1ea3i l\u00e0 c\u0103n c\u1ee9 duy nh\u1ea5t \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 BHXH. Doanh nghi\u1ec7p c\u1ea7n xem x\u00e9t b\u1ea3n ch\u1ea5t c\u00f4ng vi\u1ec7c, h\u00ecnh th\u1ee9c qu\u1ea3n l\u00fd v\u00e0 n\u1ed9i dung th\u1ecfa thu\u1eadn th\u1ef1c t\u1ebf.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>3. Ho\u00e0n thi\u1ec7n h\u1ed3 s\u01a1 lao \u0111\u1ed9ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">H\u1ed3 s\u01a1 ph\u1ee5c v\u1ee5 vi\u1ec7c r\u00e0 so\u00e1t, gi\u1ea3i tr\u00ecnh c\u1ea7n ph\u1ea3n \u00e1nh nh\u1ea5t qu\u00e1n gi\u1eefa quan h\u1ec7 lao \u0111\u1ed9ng th\u1ef1c t\u1ebf, ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng v\u00e0 d\u1eef li\u1ec7u tham gia b\u1ea3o hi\u1ec3m.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>H\u1ed3 s\u01a1 ph\u00e1p l\u00fd v\u00e0 nh\u00e2n s\u1ef1<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd doanh nghi\u1ec7p v\u00e0 t\u00e0i li\u1ec7u ph\u00e1p l\u00fd li\u00ean quan.<\/li>\n\n\n\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ph\u1ee5 l\u1ee5c h\u1ee3p \u0111\u1ed3ng, c\u00e1c quy\u1ebft \u0111\u1ecbnh tuy\u1ec3n d\u1ee5ng, \u0111i\u1ec1u \u0111\u1ed9ng, b\u1ed5 nhi\u1ec7m, \u0111i\u1ec1u ch\u1ec9nh ti\u1ec1n l\u01b0\u01a1ng v\u00e0 ch\u1ea5m d\u1ee9t h\u1ee3p \u0111\u1ed3ng.<\/li>\n\n\n\n<li>H\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5, th\u1ecfa thu\u1eadn th\u1ef1c t\u1eadp v\u00e0 t\u00e0i li\u1ec7u th\u1ec3 hi\u1ec7n c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>H\u1ed3 s\u01a1 ti\u1ec1n l\u01b0\u01a1ng<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Thang l\u01b0\u01a1ng, b\u1ea3ng l\u01b0\u01a1ng.<\/li>\n\n\n\n<li>Quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng, tr\u1ea3 th\u01b0\u1edfng v\u00e0 c\u00e1c ch\u00ednh s\u00e1ch ph\u1ee5 c\u1ea5p, b\u1ed5 sung thu nh\u1eadp.<\/li>\n\n\n\n<li>B\u1ea3ng ch\u1ea5m c\u00f4ng, b\u1ea3ng chi ti\u1ebft ti\u1ec1n l\u01b0\u01a1ng \u0111\u00e3 chi tr\u1ea3 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><strong>H\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m<\/strong><\/p>\n\n<ul class=\"wp-block-list\">\n<li>Danh s\u00e1ch ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia BHXH, b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), BHTN v\u00e0 b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p (BHTNL\u0110-BNN).<\/li>\n\n\n\n<li>H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng v\u00e0 d\u1eef li\u1ec7u qu\u00e1 tr\u00ecnh \u0111\u00f3ng.<\/li>\n\n\n\n<li>B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh \u0111\u00f3ng b\u1ea3o hi\u1ec3m v\u00e0 t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh li\u00ean quan.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Nh\u1eefng kho\u1ea3n thu nh\u1eadp n\u00e0o ph\u1ea3i t\u00ednh \u0111\u00f3ng BHXH?<\/p>\n\n<p class=\"wp-block-paragraph\">Ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c bao g\u1ed3m m\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh, ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n lu\u1eadt \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\">Tuy nhi\u00ean, kh\u00f4ng ph\u1ea3i m\u1ecdi kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN \u0111\u1ec1u thu\u1ed9c c\u0103n c\u1ee9 \u0111\u00f3ng BHXH. Doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t c\u00e1c th\u00e0nh ph\u1ea7n thu nh\u1eadp theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt, \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng v\u00e0 th\u1ef1c t\u1ebf chi tr\u1ea3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u0111\u00f3ng ph\u00f9 h\u1ee3p.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u0110\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<\/strong>, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 v\u00e0 ph\u00fac l\u1ee3i c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo b\u1ea3n ch\u1ea5t t\u1eebng kho\u1ea3n chi v\u00e0 quy \u0111\u1ecbnh \u00e1p d\u1ee5ng, thay v\u00ec m\u1eb7c \u0111\u1ecbnh thu\u1ed9c ho\u1eb7c kh\u00f4ng thu\u1ed9c c\u0103n c\u1ee9 \u0111\u00f3ng BHXH.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>4. \u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u BHXH v\u1edbi quy\u1ebft to\u00e1n thu\u1ebf TNCN<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">D\u1eef li\u1ec7u quy\u1ebft to\u00e1n thu\u1ebf TNCN l\u00e0 m\u1ed9t trong nh\u1eefng ngu\u1ed3n th\u00f4ng tin quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ed3 s\u01a1 lao \u0111\u1ed9ng, ti\u1ec1n l\u01b0\u01a1ng v\u00e0 t\u00ecnh h\u00ecnh tham gia BHXH.<\/p>\n\n<p class=\"wp-block-paragraph\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng <strong>T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNCN (m\u1eabu 05\/QTT-TNCN)<\/strong> v\u00e0 <strong>c\u00e1c ph\u1ee5 l\u1ee5c li\u00ean quan \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u1edbi Danh s\u00e1ch tham gia, \u0111i\u1ec1u ch\u1ec9nh \u0111\u00f3ng BHXH, BHYT, BHTN (m\u1eabu D02-LT)<\/strong> theo Quy\u1ebft \u0111\u1ecbnh 366\/Q\u0110-BHXH n\u0103m 2026, d\u1eef li\u1ec7u qu\u00e1 tr\u00ecnh \u0111\u00f3ng b\u1ea3o hi\u1ec3m, b\u1ea3ng l\u01b0\u01a1ng v\u00e0 h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1.<\/p>\n\n<p class=\"wp-block-paragraph\">Do c\u00e1c t\u00e0i li\u1ec7u c\u00f3 m\u1ee5c \u0111\u00edch v\u00e0 k\u1ef3 d\u1eef li\u1ec7u kh\u00e1c nhau, vi\u1ec7c \u0111\u1ed1i chi\u1ebfu c\u1ea7n th\u1ef1c hi\u1ec7n theo t\u1eebng ng\u01b0\u1eddi lao \u0111\u1ed9ng, t\u1eebng giai \u0111o\u1ea1n v\u00e0 t\u1eebng kho\u1ea3n thu nh\u1eadp c\u00f3 li\u00ean quan.<\/p>\n\n<p class=\"wp-block-paragraph\">C\u00e1c n\u1ed9i dung c\u1ea7n r\u00e0 so\u00e1t bao g\u1ed3m:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Danh s\u00e1ch ng\u01b0\u1eddi nh\u1eadn thu nh\u1eadp theo quy\u1ebft to\u00e1n thu\u1ebf TNCN c\u00f3 kh\u1edbp v\u1edbi d\u1eef li\u1ec7u nh\u00e2n s\u1ef1 kh\u00f4ng?<\/li>\n\n\n\n<li>Nh\u1eefng ng\u01b0\u1eddi c\u00f3 thu nh\u1eadp t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng nh\u01b0ng ch\u01b0a tham gia BHXH c\u00f3 thu\u1ed9c di\u1ec7n tham gia b\u1eaft bu\u1ed9c kh\u00f4ng?<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, th\u01b0\u1edfng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i \u0111\u00fang khi x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 \u0111\u00f3ng BHXH ch\u01b0a?<\/li>\n\n\n\n<li>Ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 l\u01b0u gi\u1eef h\u1ed3 s\u01a1 ch\u1ee9ng minh ch\u01b0a?<\/li>\n\n\n\n<li>C\u00e1c bi\u1ebfn \u0111\u1ed9ng v\u1ec1 lao \u0111\u1ed9ng (b\u00e1o t\u0103ng, b\u00e1o gi\u1ea3m, \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c \u0111\u00f3ng) c\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u00fang th\u1eddi \u0111i\u1ec3m kh\u00f4ng?<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN v\u00e0 ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo c\u00e1c quy \u0111\u1ecbnh ri\u00eang. Ch\u00eanh l\u1ec7ch gi\u1eefa hai d\u1eef li\u1ec7u kh\u00f4ng m\u1eb7c nhi\u00ean \u0111\u1ed3ng ngh\u0129a v\u1edbi vi ph\u1ea1m.<\/p>\n\n<p class=\"wp-block-paragraph\">Tuy nhi\u00ean, doanh nghi\u1ec7p c\u1ea7n \u01b0u ti\u00ean r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1 gi\u1ea3i tr\u00ecnh \u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n ch\u00eanh l\u1ec7ch ch\u01b0a c\u00f3 c\u0103n c\u1ee9 r\u00f5 r\u00e0ng.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>5. Nh\u1eadn di\u1ec7n r\u1ee7i ro t\u00e0i ch\u00ednh v\u00e0 ch\u1ee7 \u0111\u1ed9ng kh\u1eafc ph\u1ee5c<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">R\u1ee7i ro t\u1eeb vi\u1ec7c th\u1ef1c hi\u1ec7n ch\u01b0a \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 BHXH kh\u00f4ng ch\u1ec9 d\u1eebng \u1edf x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh. Doanh nghi\u1ec7p c\u00f2n c\u00f3 th\u1ec3 ph\u1ea3i \u0111\u00f3ng b\u1ed5 sung s\u1ed1 ti\u1ec1n ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 kho\u1ea3n ti\u1ec1n ph\u00e1t sinh do ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng.<\/p>\n\n<p class=\"wp-block-paragraph\">Theo Lu\u1eadt BHXH n\u0103m 2024 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP, \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c v\u00e0 BHTN, doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p th\u00eam s\u1ed1 ti\u1ec1n b\u1eb1ng <strong>0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng<\/strong> theo quy \u0111\u1ecbnh.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>V\u00ed d\u1ee5 minh h\u1ecda:<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Gi\u1ea3 s\u1eed doanh nghi\u1ec7p c\u00f3 100 tri\u1ec7u \u0111\u1ed3ng BHXH, BHTN b\u1ecb x\u00e1c \u0111\u1ecbnh ch\u1eadm \u0111\u00f3ng trong 365 ng\u00e0y v\u00e0 to\u00e0n b\u1ed9 kho\u1ea3n ti\u1ec1n n\u00e0y ch\u1ecbu m\u1ee9c t\u00ednh 0,03%\/ng\u00e0y trong su\u1ed1t th\u1eddi gian \u0111\u00f3.<\/p>\n\n<p class=\"wp-block-paragraph\">S\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p th\u00eam l\u00e0:<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>100 tri\u1ec7u \u0111\u1ed3ng \u00d7 0,03% \u00d7 365 ng\u00e0y = 10,95 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Nh\u01b0 v\u1eady, ngo\u00e0i 100 tri\u1ec7u \u0111\u1ed3ng ti\u1ec1n g\u1ed1c, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i n\u1ed9p th\u00eam g\u1ea7n 11 tri\u1ec7u \u0111\u1ed3ng, ch\u01b0a bao g\u1ed3m kho\u1ea3n x\u1eed ph\u1ea1t h\u00e0nh ch\u00ednh n\u1ebfu c\u00f3.<\/p>\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 v\u00ed d\u1ee5 minh h\u1ecda. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng trong th\u1ef1c t\u1ebf ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1eebng k\u1ef3 ph\u00e1t sinh, th\u1eddi \u0111i\u1ec3m \u00e1p d\u1ee5ng quy \u0111\u1ecbnh v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p ngo\u1ea1i l\u1ec7, chuy\u1ec3n ti\u1ebfp c\u00f3 li\u00ean quan.<\/p>\n\n<p class=\"wp-block-paragraph\">N\u1ebfu sai l\u1ec7ch k\u00e9o d\u00e0i qua nhi\u1ec1u k\u1ef3, ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 t\u00edch l\u0169y, t\u1ea1o th\u00eam \u00e1p l\u1ef1c l\u00ean d\u00f2ng ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n<p class=\"wp-block-paragraph\">Khi t\u1ef1 r\u00e0 so\u00e1t v\u00e0 ph\u00e1t hi\u1ec7n \u0111i\u1ec3m ch\u01b0a ph\u00f9 h\u1ee3p, doanh nghi\u1ec7p n\u00ean th\u1ef1c hi\u1ec7n 5 b\u01b0\u1edbc:<\/p>\n\n<ol class=\"wp-block-list\">\n<li>X\u00e1c \u0111\u1ecbnh nh\u00f3m ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 kho\u1ea3ng th\u1eddi gian c\u00f3 li\u00ean quan.<\/li>\n\n\n\n<li>\u0110\u1ed1i chi\u1ebfu h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 ti\u1ec1n l\u01b0\u01a1ng, d\u1eef li\u1ec7u BHXH v\u00e0 ch\u1ee9ng t\u1eeb chi tr\u1ea3.<\/li>\n\n\n\n<li>L\u00e0m r\u00f5 nguy\u00ean nh\u00e2n ch\u01b0a \u0111\u0103ng k\u00fd, \u0111\u00f3ng thi\u1ebfu ho\u1eb7c ch\u1eadm \u0111\u00f3ng.<\/li>\n\n\n\n<li>X\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh, \u0111\u00f3ng b\u1ed5 sung v\u00e0 kho\u1ea3n ti\u1ec1n ph\u00e1t sinh.<\/li>\n\n\n\n<li>Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u gi\u1ea3i tr\u00ecnh khi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n y\u00eau c\u1ea7u.<\/li>\n<\/ol>\n\n<p class=\"wp-block-paragraph\"><strong>6. H\u1ed7 tr\u1ee3 t\u00ednh l\u01b0\u01a1ng v\u00e0 r\u00e0 so\u00e1t BHXH chuy\u00ean s\u00e2u c\u00f9ng Russell Bedford KTC<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Qu\u1ea3n l\u00fd ti\u1ec1n l\u01b0\u01a1ng v\u00e0 BHXH \u0111\u00f2i h\u1ecfi s\u1ef1 ph\u1ed1i h\u1ee3p ch\u1eb7t ch\u1ebd gi\u1eefa h\u1ed3 s\u01a1 lao \u0111\u1ed9ng, ch\u00ednh s\u00e1ch ti\u1ec1n l\u01b0\u01a1ng, d\u1eef li\u1ec7u k\u1ebf to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/p>\n\n<p class=\"wp-block-paragraph\">Th\u00f4ng qua d\u1ecbch v\u1ee5 h\u1ed7 tr\u1ee3 t\u00ednh l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, <strong>Russell Bedford KTC <\/strong>\u0111\u1ed3ng h\u00e0nh c\u00f9ng doanh nghi\u1ec7p trong vi\u1ec7c:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>R\u00e0 so\u00e1t \u0111\u1ed1i t\u01b0\u1ee3ng v\u00e0 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH.<\/li>\n\n\n\n<li>\u0110\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng, h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf TNCN.<\/li>\n\n\n\n<li>Nh\u1eadn di\u1ec7n c\u00e1c \u0111i\u1ec3m ch\u01b0a nh\u1ea5t qu\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 ngh\u0129a v\u1ee5 c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n\n\n\n<li>H\u1ed7 tr\u1ee3 chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ph\u1ee5c v\u1ee5 vi\u1ec7c gi\u1ea3i tr\u00ecnh v\u1edbi c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/li>\n<\/ul>\n\n<div class=\"wp-block-group has-text-color has-background has-link-color wp-elements-1 is-layout-constrained wp-container-core-group-is-layout-037d570b wp-block-group-is-layout-constrained\" style=\"border-top-left-radius:15px;border-top-right-radius:15px;border-bottom-left-radius:15px;border-bottom-right-radius:15px;color:#001d2e;background-color:#eedbff;padding-top:20px;padding-right:20px;padding-bottom:20px;padding-left:20px\">\n<p class=\"wp-block-paragraph\"><strong>Ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t d\u1eef li\u1ec7u ti\u1ec1n l\u01b0\u01a1ng v\u00e0 b\u1ea3o hi\u1ec3m gi\u00fap doanh nghi\u1ec7p h\u1ea1n ch\u1ebf r\u1ee7i ro tu\u00e2n th\u1ee7 v\u00e0 nh\u1eefng ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ngo\u00e0i d\u1ef1 ki\u1ebfn.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Li\u00ean h\u1ec7 Russell Bedford KTC<\/strong> \u0111\u1ec3 t\u00ecm hi\u1ec3u c\u00e1c gi\u1ea3i ph\u00e1p h\u1ed7 tr\u1ee3 t\u00ednh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 r\u00e0 so\u00e1t tu\u00e2n th\u1ee7 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>N\u0103m 2026 l\u00e0 giai \u0111o\u1ea1n quan tr\u1ecdng trong vi\u1ec7c tri\u1ec3n khai v\u00e0 r\u00e0 so\u00e1t tu\u00e2n th\u1ee7 Lu\u1eadt BHXH n\u0103m 2024. Vi\u1ec7c \u0111\u1ed1i chi\u1ebfu d\u1eef li\u1ec7u gi\u1eefa c\u01a1 quan thu\u1ebf v\u00e0 c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ch\u00fa tr\u1ecdng h\u01a1n \u0111\u1ebfn t\u00ednh nh\u1ea5t qu\u00e1n c\u1ee7a h\u1ed3 s\u01a1 lao \u0111\u1ed9ng, ti\u1ec1n l\u01b0\u01a1ng [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7694,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[52],"tags":[],"class_list":["post-7693","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cap-nhat-thue-va-phap-ly"],"acf":[],"_links":{"self":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/comments?post=7693"}],"version-history":[{"count":1,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7693\/revisions"}],"predecessor-version":[{"id":7695,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/posts\/7693\/revisions\/7695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media\/7694"}],"wp:attachment":[{"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/media?parent=7693"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/categories?post=7693"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ktcvietnam.com\/vi\/wp-json\/wp\/v2\/tags?post=7693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}