{"id":1396,"date":"2025-05-01T11:06:00","date_gmt":"2025-05-01T02:06:00","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1396"},"modified":"2026-04-07T11:07:56","modified_gmt":"2026-04-07T02:07:56","slug":"vietnam-social-insurance-reform-2025","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/vi\/social-insurance-vn\/vietnam-social-insurance-reform-2025\/","title":{"rendered":"Lu\u1eadt BHXH s\u1eeda \u0111\u1ed5i 2024 (c\u00f3 hi\u1ec7u l\u1ef1c 01\/07\/2025) \u2014 Nh\u1eefng thay \u0111\u1ed5i quan tr\u1ecdng v\u00e0 vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m ngay"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Lu\u1eadt BHXH s\u1eeda \u0111\u1ed5i 2024 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025 \u2014 Doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n c\u1ea7n n\u1eafm g\u00ec?<\/h2>\n\n\n\n<p>Ng\u00e0y 29\/06\/2024, Qu\u1ed1c h\u1ed9i th\u00f4ng qua <strong>Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 41\/2024\/QH15<\/strong>, thay th\u1ebf Lu\u1eadt BHXH 2014 (Lu\u1eadt s\u1ed1 58\/2014\/QH13). Lu\u1eadt m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb <span class=\"swl-marker mark_orange\">01\/07\/2025<\/span>, mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed nh\u00e2n s\u1ef1 v\u00e0 ngh\u0129a v\u1ee5 tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft n\u00e0y t\u1ed5ng h\u1ee3p <strong>7 nh\u00f3m thay \u0111\u1ed5i ch\u00ednh<\/strong>, \u0111\u00ednh ch\u00ednh m\u1ed9t s\u1ed1 hi\u1ec3u sai ph\u1ed5 bi\u1ebfn, \u0111\u1ed3ng th\u1eddi \u0111\u01b0a ra danh s\u00e1ch vi\u1ec7c c\u1ea7n l\u00e0m ngay \u0111\u1ec3 doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n t\u1ea1i Vi\u1ec7t Nam s\u1eb5n s\u00e0ng tu\u00e2n th\u1ee7 \u0111\u00fang h\u1ea1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T\u1ed5ng h\u1ee3p nh\u1eefng thay \u0111\u1ed5i ch\u00ednh: So s\u00e1nh Lu\u1eadt c\u0169 v\u00e0 Lu\u1eadt m\u1edbi<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>H\u1ea1ng m\u1ee5c<\/th><th>Lu\u1eadt BHXH 2014<\/th><th>Lu\u1eadt BHXH 2024 (t\u1eeb 01\/07\/2025)<\/th><\/tr><\/thead><tbody><tr><td>C\u01a1 s\u1edf \u0111\u00f3ng BHXH<\/td><td>L\u01b0\u01a1ng + ph\u1ee5 c\u1ea5p + c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c<\/td><td>Thu h\u1eb9p: ch\u1ec9 g\u1ed3m c\u00e1c kho\u1ea3n tr\u1ea3 \u0111\u1ec1u \u0111\u1eb7n, \u1ed5n \u0111\u1ecbnh<\/td><\/tr><tr><td>Lao \u0111\u1ed9ng b\u00e1n th\u1eddi gian<\/td><td>Kh\u00f4ng b\u1eaft bu\u1ed9c<\/td><td>B\u1eaft bu\u1ed9c tham gia<\/td><\/tr><tr><td>H\u1ed9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd<\/td><td>Kh\u00f4ng b\u1eaft bu\u1ed9c<\/td><td>B\u1eaft bu\u1ed9c tham gia<\/td><\/tr><tr><td>Th\u1eddi gian \u0111\u00f3ng t\u1ed1i thi\u1ec3u h\u01b0\u1edfng h\u01b0u<\/td><td>20 n\u0103m<\/td><td>15 n\u0103m<\/td><\/tr><tr><td>R\u00fat BHXH m\u1ed9t l\u1ea7n<\/td><td>Sau 1 n\u0103m ng\u1eebng \u0111\u00f3ng<\/td><td>H\u1ea1n ch\u1ebf \u2014 ch\u1ec9 4 \u0111i\u1ec1u ki\u1ec7n<\/td><\/tr><tr><td>L\u00e3i ch\u1eadm \u0111\u00f3ng<\/td><td>Kh\u00f4ng quy \u0111\u1ecbnh r\u00f5<\/td><td>0,03%\/ng\u00e0y (~10,95%\/n\u0103m)<\/td><\/tr><tr><td>S\u1ed5 BHXH \u0111i\u1ec7n t\u1eed<\/td><td>Ch\u01b0a b\u1eaft bu\u1ed9c<\/td><td>B\u1eaft bu\u1ed9c t\u1eeb 01\/01\/2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">L\u00e0m r\u00f5 c\u01a1 s\u1edf \u0111\u00f3ng BHXH (\u0110i\u1ec1u 31) \u2014 \u0110\u00ednh ch\u00ednh hi\u1ec3u sai ph\u1ed5 bi\u1ebfn<\/h2>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p><strong>Hi\u1ec3u sai ph\u1ed5 bi\u1ebfn:<\/strong> &#8220;Lu\u1eadt m\u1edbi m\u1edf r\u1ed9ng c\u01a1 s\u1edf \u0111\u00f3ng t\u1eeb l\u01b0\u01a1ng c\u01a1 b\u1ea3n sang l\u01b0\u01a1ng c\u01a1 b\u1ea3n + ph\u1ee5 c\u1ea5p.&#8221; \u0110i\u1ec1u n\u00e0y <span class=\"swl-marker mark_orange\">KH\u00d4NG \u0110\u00daNG<\/span>. Lu\u1eadt c\u0169 (2014) \u0111\u00e3 bao g\u1ed3m l\u01b0\u01a1ng c\u01a1 b\u1ea3n + ph\u1ee5 c\u1ea5p + c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c trong c\u01a1 s\u1edf \u0111\u00f3ng BHXH.<\/p>\n<\/div><\/div>\n\n\n\n<p>Th\u1ef1c t\u1ebf, Lu\u1eadt m\u1edbi <strong>thu h\u1eb9p<\/strong> ph\u1ea1m vi &#8220;c\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c.&#8221; Theo \u0110i\u1ec1u 31, c\u01a1 s\u1edf \u0111\u00f3ng BHXH ch\u1ec9 bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u1ee9c l\u01b0\u01a1ng theo c\u00f4ng vi\u1ec7c ho\u1eb7c ch\u1ee9c danh<\/li>\n\n\n\n<li>Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/li>\n\n\n\n<li>C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c <span class=\"swl-marker mark_orange\">\u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn tr\u1ea3 \u0111\u1ec1u \u0111\u1eb7n, \u1ed5n \u0111\u1ecbnh trong m\u1ed7i k\u1ef3 tr\u1ea3 l\u01b0\u01a1ng<\/span><\/li>\n<\/ul>\n\n\n\n<p>C\u00e1c kho\u1ea3n <strong>b\u1ecb lo\u1ea1i tr\u1eeb<\/strong> kh\u1ecfi c\u01a1 s\u1edf \u0111\u00f3ng: th\u01b0\u1edfng theo hi\u1ec7u su\u1ea5t, th\u01b0\u1edfng s\u00e1ng ki\u1ebfn, ti\u1ec1n \u0103n ca, h\u1ed7 tr\u1ee3 \u0111i l\u1ea1i, v\u00e0 c\u00e1c kho\u1ea3n bi\u1ebfn \u0111\u1ed9ng kh\u00f4ng c\u1ed1 \u0111\u1ecbnh kh\u00e1c.<\/p>\n\n\n\n<div class=\"wp-block-group has-border -border02 is-style-bg_grid\"><div class=\"wp-block-group__inner-container\">\n<p><strong><span class=\"swl-inline-color has-swl-deep-01-color\">Tr\u1ea7n \u0111\u00f3ng BHXH:<\/span><\/strong> 20 l\u1ea7n m\u1ee9c tham chi\u1ebfu (VND 2.340.000) = <strong>VND 46.800.000\/th\u00e1ng<\/strong>. L\u01b0\u01a1ng v\u01b0\u1ee3t m\u1ee9c tr\u1ea7n s\u1ebd kh\u00f4ng ph\u1ea3i \u0111\u00f3ng ph\u1ea7n ch\u00eanh l\u1ec7ch.<\/p>\n<\/div><\/div>\n\n\n\n<p><strong>T\u00e1c \u0111\u1ed9ng th\u1ef1c t\u1ebf:<\/strong> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n \u0111ang \u0111\u00f3ng BHXH tr\u00ean c\u1ea3 th\u01b0\u1edfng hi\u1ec7u su\u1ea5t, chi ph\u00ed BHXH c\u00f3 th\u1ec3 <em>gi\u1ea3m<\/em>. Ng\u01b0\u1ee3c l\u1ea1i, doanh nghi\u1ec7p ch\u1ec9 \u0111\u00f3ng tr\u00ean l\u01b0\u01a1ng c\u01a1 b\u1ea3n c\u1ea7n r\u00e0 so\u00e1t l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng b\u1ecf s\u00f3t.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">M\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1eaft bu\u1ed9c (\u0110i\u1ec1u 2)<\/h2>\n\n\n\n<p>Lu\u1eadt m\u1edbi b\u1ed5 sung m\u1ed9t s\u1ed1 nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u0110\u1ed1i t\u01b0\u1ee3ng<\/th><th>Lu\u1eadt c\u0169 (2014)<\/th><th>Lu\u1eadt m\u1edbi (2024)<\/th><\/tr><\/thead><tbody><tr><td>Lao \u0111\u1ed9ng b\u00e1n th\u1eddi gian (part-time)<\/td><td>Kh\u00f4ng b\u1eaft bu\u1ed9c<\/td><td><strong>B\u1eaft bu\u1ed9c<\/strong><\/td><\/tr><tr><td>H\u1ed9 kinh doanh \u0111\u00e3 \u0111\u0103ng k\u00fd<\/td><td>Kh\u00f4ng b\u1eaft bu\u1ed9c<\/td><td><strong>B\u1eaft bu\u1ed9c<\/strong><\/td><\/tr><tr><td>Ng\u01b0\u1eddi qu\u1ea3n l\u00fd DN kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng<\/td><td>Kh\u00f4ng b\u1eaft bu\u1ed9c<\/td><td><strong>B\u1eaft bu\u1ed9c<\/strong><\/td><\/tr><tr><td>Ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i (c\u00f3 v\u1ee3\/ch\u1ed3ng VN, mi\u1ec5n GPL\u0110)<\/td><td>Mi\u1ec5n tham gia<\/td><td><strong>B\u1eaft bu\u1ed9c<\/strong><\/td><\/tr><tr><td>Lao \u0111\u1ed9ng th\u1eed vi\u1ec7c<\/td><td>Kh\u00f4ng b\u1eaft bu\u1ed9c<\/td><td>Kh\u00f4ng b\u1eaft bu\u1ed9c (Ngh\u1ecb \u0111\u1ecbnh 158\/2025)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p><strong>L\u01b0u \u00fd cho doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n:<\/strong> Nhi\u1ec1u c\u00f4ng ty Nh\u1eadt s\u1eed d\u1ee5ng lao \u0111\u1ed9ng b\u00e1n th\u1eddi gian (nh\u00e2n vi\u00ean v\u1ec7 sinh, b\u1ea3o v\u1ec7, l\u00e1i xe theo gi\u1edd). T\u1eeb 01\/07\/2025, t\u1ea5t c\u1ea3 lao \u0111\u1ed9ng n\u00e0y \u0111\u1ec1u ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c. H\u00e3y r\u00e0 so\u00e1t to\u00e0n b\u1ed9 danh s\u00e1ch nh\u00e2n s\u1ef1 ngay.<\/p>\n<\/div><\/div>\n\n\n\n<p>Ri\u00eang \u0111\u1ed1i v\u1edbi <strong>ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<\/strong>, nh\u00f3m \u0111\u01b0\u1ee3c mi\u1ec5n Gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng do c\u00f3 v\u1ee3\/ch\u1ed3ng l\u00e0 c\u00f4ng d\u00e2n Vi\u1ec7t Nam nay c\u0169ng ph\u1ea3i tham gia BHXH b\u1eaft bu\u1ed9c. Chi ti\u1ebft v\u1ec1 BHXH cho ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i, tham kh\u1ea3o b\u00e0i vi\u1ebft: <a href=\"https:\/\/est.haro-inc.com\/vi\/social-insurance-vi\/social-insurance-for-foreign-employees\/\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">N\u1edbi l\u1ecfng \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u (\u0110i\u1ec1u 64-65)<\/h2>\n\n\n\n<p>\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i mang t\u00ednh t\u00edch c\u1ef1c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Th\u1eddi gian \u0111\u00f3ng t\u1ed1i thi\u1ec3u:<\/strong> Gi\u1ea3m t\u1eeb <span class=\"swl-marker mark_orange\">20 n\u0103m xu\u1ed1ng 15 n\u0103m<\/span><\/li>\n\n\n\n<li><strong>\u0110\u00f3ng b\u00f9 th\u1eddi gian thi\u1ebfu:<\/strong> Ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c \u0111\u00f3ng b\u00f9 t\u1ed1i \u0111a 6 th\u00e1ng \u0111\u1ec3 \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u<\/li>\n<\/ul>\n\n\n\n<p>V\u1edbi quy \u0111\u1ecbnh m\u1edbi, ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ec5 \u0111\u1ea1t \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n h\u01b0\u1edfng l\u01b0\u01a1ng h\u01b0u h\u01a1n. \u0110i\u1ec1u n\u00e0y c\u0169ng gi\u00e1n ti\u1ebfp <strong>gi\u1ea3m \u00e1p l\u1ef1c r\u00fat BHXH m\u1ed9t l\u1ea7n<\/strong> \u2014 v\u1ed1n l\u00e0 v\u1ea5n \u0111\u1ec1 l\u1edbn t\u1ea1i Vi\u1ec7t Nam trong nhi\u1ec1u n\u0103m qua.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">H\u1ea1n ch\u1ebf r\u00fat BHXH m\u1ed9t l\u1ea7n (\u0110i\u1ec1u 70, 102)<\/h2>\n\n\n\n<p>\u0110\u00e2y l\u00e0 thay \u0111\u1ed5i c\u00f3 t\u00e1c \u0111\u1ed9ng x\u00e3 h\u1ed9i l\u1edbn nh\u1ea5t:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi tham gia M\u1edaI (t\u1eeb 01\/07\/2025)<\/h3>\n\n\n\n<p>B\u1ecf ho\u00e0n to\u00e0n quy \u0111\u1ecbnh &#8220;r\u00fat sau 1 n\u0103m ng\u1eebng \u0111\u00f3ng.&#8221; Ch\u1ec9 c\u00f2n <strong>4 \u0111i\u1ec1u ki\u1ec7n<\/strong> \u0111\u01b0\u1ee3c r\u00fat BHXH m\u1ed9t l\u1ea7n:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0110\u1ee7 tu\u1ed5i ngh\u1ec9 h\u01b0u nh\u01b0ng ch\u01b0a \u0111\u1ee7 15 n\u0103m \u0111\u00f3ng BHXH<\/li>\n\n\n\n<li>\u0110\u1ecbnh c\u01b0 \u1edf n\u01b0\u1edbc ngo\u00e0i<\/li>\n\n\n\n<li>M\u1eafc b\u1ec7nh nguy hi\u1ec3m \u0111\u1ebfn t\u00ednh m\u1ea1ng theo quy \u0111\u1ecbnh<\/li>\n\n\n\n<li>Suy gi\u1ea3m kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng t\u1eeb 81% tr\u1edf l\u00ean<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi \u0110\u00c3 tham gia tr\u01b0\u1edbc 01\/07\/2025 (chuy\u1ec3n ti\u1ebfp)<\/h3>\n\n\n\n<p>V\u1eabn \u0111\u01b0\u1ee3c r\u00fat BHXH m\u1ed9t l\u1ea7n sau 12 th\u00e1ng kh\u00f4ng tham gia BHXH, v\u1edbi \u0111i\u1ec1u ki\u1ec7n c\u00f3 <strong>d\u01b0\u1edbi 20 n\u0103m<\/strong> \u0111\u00f3ng BHXH. \u0110\u00e2y l\u00e0 quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp, kh\u00f4ng \u00e1p d\u1ee5ng v\u00f4 th\u1eddi h\u1ea1n.<\/p>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_good\"><div class=\"wp-block-group__inner-container\">\n<p><strong>T\u00e1c \u0111\u1ed9ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p:<\/strong> Ch\u00ednh s\u00e1ch h\u1ea1n ch\u1ebf r\u00fat BHXH m\u1ed9t l\u1ea7n gi\u00fap \u1ed5n \u0111\u1ecbnh qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 gi\u00e1n ti\u1ebfp gi\u1ea3m t\u00ecnh tr\u1ea1ng nh\u00e2n vi\u00ean ngh\u1ec9 vi\u1ec7c ch\u1ec9 \u0111\u1ec3 r\u00fat BHXH. Tuy nhi\u00ean, b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 c\u1ea7n chu\u1ea9n b\u1ecb gi\u1ea3i \u0111\u00e1p th\u1eafc m\u1eafc t\u1eeb nh\u00e2n vi\u00ean v\u1ec1 quy \u0111\u1ecbnh m\u1edbi n\u00e0y.<\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">T\u1ef7 l\u1ec7 \u0111\u00f3ng BHXH \u2014 Kh\u00f4ng thay \u0111\u1ed5i<\/h2>\n\n\n\n<p>T\u1ef7 l\u1ec7 \u0111\u00f3ng c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c <strong>v\u1eabn gi\u1eef nguy\u00ean<\/strong>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Lo\u1ea1i b\u1ea3o hi\u1ec3m<\/th><th>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng L\u0110<\/th><th>Ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/th><th>T\u1ed5ng<\/th><\/tr><\/thead><tbody><tr><td>H\u01b0u tr\u00ed, t\u1eed tu\u1ea5t<\/td><td>14%<\/td><td>8%<\/td><td>22%<\/td><\/tr><tr><td>\u1ed0m \u0111au, thai s\u1ea3n<\/td><td>3%<\/td><td>0%<\/td><td>3%<\/td><\/tr><tr><td>Tai n\u1ea1n L\u0110, b\u1ec7nh NN<\/td><td>0,5%<\/td><td>0%<\/td><td>0,5%<\/td><\/tr><tr><td><strong>C\u1ed9ng BHXH<\/strong><\/td><td><strong>17,5%<\/strong><\/td><td><strong>8%<\/strong><\/td><td><strong>25,5%<\/strong><\/td><\/tr><tr><td>B\u1ea3o hi\u1ec3m y t\u1ebf (BHYT)<\/td><td>3%<\/td><td>1,5%<\/td><td>4,5%<\/td><\/tr><tr><td>B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN)<\/td><td>1%<\/td><td>1%<\/td><td>2%<\/td><\/tr><tr><td><strong>T\u1ed5ng c\u1ed9ng<\/strong><\/td><td><strong>21,5%<\/strong><\/td><td><strong>10,5%<\/strong><\/td><td><strong>32%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Chi ti\u1ebft v\u1ec1 c\u00e1ch t\u00ednh v\u00e0 kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng, tham kh\u1ea3o: <a href=\"https:\/\/est.haro-inc.com\/vi\/payroll-vi\/vietnam-payroll-deductions\/\">Kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T\u0103ng c\u01b0\u1eddng ch\u1ebf t\u00e0i v\u00e0 s\u1ed1 h\u00f3a<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Ch\u1ebf t\u00e0i nghi\u00eam kh\u1eafc h\u01a1n (\u0110i\u1ec1u 40-41)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>L\u00e3i ch\u1eadm \u0111\u00f3ng:<\/strong> <span class=\"swl-marker mark_orange\">0,03%\/ng\u00e0y<\/span> (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kho\u1ea3ng 10,95%\/n\u0103m) \u2014 cao h\u01a1n \u0111\u00e1ng k\u1ec3 so v\u1edbi l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng<\/li>\n\n\n\n<li><strong>Truy c\u1ee9u h\u00ecnh s\u1ef1:<\/strong> Lu\u1eadt m\u1edbi ghi nh\u1eadn r\u00f5 r\u00e0ng kh\u1ea3 n\u0103ng truy c\u1ee9u tr\u00e1ch nhi\u1ec7m h\u00ecnh s\u1ef1 \u0111\u1ed1i v\u1edbi h\u00e0nh vi tr\u1ed1n \u0111\u00f3ng, ch\u1eadm \u0111\u00f3ng BHXH c\u00f3 h\u1ec7 th\u1ed1ng<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">S\u1ed1 h\u00f3a qu\u1ea3n l\u00fd BHXH<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u1ed5 BHXH \u0111i\u1ec7n t\u1eed:<\/strong> B\u1eaft bu\u1ed9c \u00e1p d\u1ee5ng t\u1eeb <span class=\"swl-marker mark_orange\">01\/01\/2026<\/span><\/li>\n\n\n\n<li><strong>Th\u1eddi h\u1ea1n c\u1ea5p s\u1ed5:<\/strong> R\u00fat ng\u1eafn t\u1eeb 20 ng\u00e0y xu\u1ed1ng c\u00f2n <strong>5 ng\u00e0y l\u00e0m vi\u1ec7c<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Vi\u1ec7c chuy\u1ec3n sang s\u1ed5 BHXH \u0111i\u1ec7n t\u1eed \u0111\u00f2i h\u1ecfi doanh nghi\u1ec7p ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u00f4ng tin nh\u00e2n s\u1ef1 tr\u00ean h\u1ec7 th\u1ed1ng BHXH \u0111\u01b0\u1ee3c c\u1eadp nh\u1eadt ch\u00ednh x\u00e1c tr\u01b0\u1edbc th\u1eddi h\u1ea1n.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Vi\u1ec7c doanh nghi\u1ec7p c\u1ea7n l\u00e0m ngay tr\u01b0\u1edbc 01\/07\/2025<\/h2>\n\n\n\n<div class=\"wp-block-group is-style-big_icon_caution\"><div class=\"wp-block-group__inner-container\">\n<p><strong><span class=\"swl-inline-color has-swl-deep-01-color\">Checklist cho doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n t\u1ea1i Vi\u1ec7t Nam:<\/span><\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>R\u00e0 so\u00e1t c\u01a1 s\u1edf \u0111\u00f3ng BHXH:<\/strong> Ki\u1ec3m tra l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng. \u0110\u1ea3m b\u1ea3o m\u1ecdi kho\u1ea3n &#8220;tr\u1ea3 \u0111\u1ec1u \u0111\u1eb7n, \u1ed5n \u0111\u1ecbnh&#8221; \u0111\u1ec1u \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o c\u01a1 s\u1edf \u0111\u00f3ng. \u0110\u1ed3ng th\u1eddi, lo\u1ea1i b\u1ecf th\u01b0\u1edfng hi\u1ec7u su\u1ea5t, th\u01b0\u1edfng s\u00e1ng ki\u1ebfn kh\u1ecfi c\u01a1 s\u1edf \u0111\u00f3ng n\u1ebfu \u0111ang \u0111\u00f3ng th\u1eeba.<\/li>\n\n\n\n<li><strong>R\u00e0 so\u00e1t danh s\u00e1ch nh\u00e2n s\u1ef1:<\/strong> X\u00e1c \u0111\u1ecbnh lao \u0111\u1ed9ng b\u00e1n th\u1eddi gian, ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng, ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i \u0111\u01b0\u1ee3c mi\u1ec5n GPL\u0110 \u2014 t\u1ea5t c\u1ea3 c\u1ea7n \u0111\u0103ng k\u00fd BHXH b\u1eaft bu\u1ed9c.<\/li>\n\n\n\n<li><strong>C\u1eadp nh\u1eadt h\u1ec7 th\u1ed1ng t\u00ednh l\u01b0\u01a1ng:<\/strong> \u0110i\u1ec1u ch\u1ec9nh c\u00f4ng th\u1ee9c t\u00ednh BHXH trong ph\u1ea7n m\u1ec1m payroll theo quy \u0111\u1ecbnh m\u1edbi v\u1ec1 c\u01a1 s\u1edf \u0111\u00f3ng.<\/li>\n\n\n\n<li><strong>Truy\u1ec1n th\u00f4ng n\u1ed9i b\u1ed9:<\/strong> Th\u00f4ng b\u00e1o cho nh\u00e2n vi\u00ean v\u1ec1 ch\u00ednh s\u00e1ch h\u1ea1n ch\u1ebf r\u00fat BHXH m\u1ed9t l\u1ea7n, \u0111\u1eb7c bi\u1ec7t gi\u1ea3i th\u00edch quy \u0111\u1ecbnh chuy\u1ec3n ti\u1ebfp.<\/li>\n\n\n\n<li><strong>Ki\u1ec3m tra n\u1ee3 BHXH:<\/strong> V\u1edbi m\u1ee9c ph\u1ea1t ch\u1eadm \u0111\u00f3ng 0,03%\/ng\u00e0y, m\u1ecdi kho\u1ea3n n\u1ee3 c\u0169 c\u1ea7n \u0111\u01b0\u1ee3c thanh to\u00e1n ngay \u0111\u1ec3 tr\u00e1nh ph\u1ea1t l\u0169y k\u1ebf.<\/li>\n\n\n\n<li><strong>Chu\u1ea9n b\u1ecb cho s\u1ed5 BHXH \u0111i\u1ec7n t\u1eed:<\/strong> \u0110\u1ed1i chi\u1ebfu v\u00e0 c\u1eadp nh\u1eadt th\u00f4ng tin nh\u00e2n s\u1ef1 tr\u00ean h\u1ec7 th\u1ed1ng BHXH tr\u01b0\u1edbc h\u1ea1n 01\/01\/2026.<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">K\u1ebft lu\u1eadn<\/h2>\n\n\n\n<p>Lu\u1eadt BHXH 2024 kh\u00f4ng ch\u1ec9 \u0111\u01a1n thu\u1ea7n l\u00e0 &#8220;t\u0103ng th\u00eam ngh\u0129a v\u1ee5.&#8221; Nh\u00ecn to\u00e0n di\u1ec7n, lu\u1eadt m\u1edbi v\u1eeba <strong>thu h\u1eb9p c\u01a1 s\u1edf \u0111\u00f3ng<\/strong> (c\u00f3 th\u1ec3 gi\u1ea3m chi ph\u00ed cho doanh nghi\u1ec7p \u0111ang \u0111\u00f3ng th\u1eeba), v\u1eeba <strong>m\u1edf r\u1ed9ng \u0111\u1ed1i t\u01b0\u1ee3ng<\/strong> v\u00e0 <strong>t\u0103ng c\u01b0\u1eddng ch\u1ebf t\u00e0i<\/strong>. Doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n t\u1ea1i Vi\u1ec7t Nam c\u1ea7n ch\u1ee7 \u0111\u1ed9ng r\u00e0 so\u00e1t v\u00e0 \u0111i\u1ec1u ch\u1ec9nh tr\u01b0\u1edbc ng\u00e0y 01\/07\/2025 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7.<\/p>\n\n\n\n<p>Tham kh\u1ea3o th\u00eam v\u1ec1 l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i n\u0103m 2026: <a href=\"https:\/\/est.haro-inc.com\/vi\/payroll-vi\/vietnam-minimum-wage-social-insurance-2026\/\">L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng v\u00e0 BHXH 2026<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">B\u00e0i vi\u1ebft li\u00ean quan<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/social-insurance-vi\/vietnam-insurance\/\">Ti\u00eau ch\u00ed tham gia v\u00e0 c\u00e1ch t\u00ednh b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i Vi\u1ec7t Nam<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/social-insurance-vi\/social-insurance-for-foreign-employees\/\">B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i t\u1ea1i Vi\u1ec7t Nam<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/payroll-vi\/vietnam-payroll-deductions\/\">Kh\u1ea5u tr\u1eeb l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/est.haro-inc.com\/vi\/payroll-vi\/vietnam-minimum-wage-social-insurance-2026\/\">L\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng v\u00e0 BHXH 2026<\/a><\/li>\n<\/ul>\n\n\n<div class=\"p-blogParts post_content\" data-partsID=\"976\">\n<div class=\"swell-block-fullWide pc-py-60 sp-py-40 has-bg-img alignfull lazyload\" style=\"background-color:rgba(247, 247, 247, 0.41)\" data-bg=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/DSC_1122.jpg\"><div class=\"swell-block-fullWide__inner l-article\">\n<div class=\"wp-block-columns\">\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png\" alt=\"\" class=\"wp-image-504\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta2-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button blue_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/download\/\" class=\"swell-block-button__link\"><span>T\u1ea3i t\u00e0i li\u1ec7u<\/span><\/a><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column\">\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"600\" height=\"400\" src=\"http:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png\" alt=\"\" class=\"wp-image-505\" srcset=\"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1.png 600w, https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/11\/cta1-300x200.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure>\n\n\n\n<div class=\"swell-block-button green_ is-style-btn_normal\"><a href=\"https:\/\/est.haro-inc.com\/vi\/contact\/\" class=\"swell-block-button__link\"><span>Li\u00ean h\u1ec7<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Lu\u1eadt BHXH s\u1eeda \u0111\u1ed5i 2024 ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025 \u2014 Doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n c\u1ea7n n\u1eafm g\u00ec? Ng\u00e0y 29\/06\/2024, Qu\u1ed1c h\u1ed9i th\u00f4ng qua Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1 41\/2024\/QH15, thay th\u1ebf Lu\u1eadt BHXH 2014 (Lu\u1eadt s\u1ed1 58\/2014\/QH13). Lu\u1eadt m\u1edbi ch\u00ednh th\u1ee9c c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 01\/07\/2025, mang \u0111\u1ebfn nhi\u1ec1u thay \u0111\u1ed5i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":956,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"swell_btn_cv_data":"","_locale":"vi","_original_post":"https:\/\/est.haro-inc.com\/?p=1382","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-1396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-insurance-vn","vi"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/12\/column2.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1396","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/comments?post=1396"}],"version-history":[{"count":1,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1396\/revisions"}],"predecessor-version":[{"id":1397,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1396\/revisions\/1397"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media\/956"}],"wp:attachment":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media?parent=1396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=1396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=1396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}