{"id":56480,"date":"2026-11-04T15:03:11","date_gmt":"2026-11-04T08:03:11","guid":{"rendered":"https:\/\/lacviet.vn\/?p=56480"},"modified":"2026-11-04T15:14:22","modified_gmt":"2026-11-04T08:14:22","slug":"hop-dong-khoan-viec","status":"publish","type":"post","link":"https:\/\/lacviet.vn\/en\/hop-dong-khoan-viec\/","title":{"rendered":"H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c l\u00e0 g\u00ec? Quy \u0111\u1ecbnh, thu\u1ebf TNCN, BHXH v\u00e0 m\u1eabu tham kh\u1ea3o 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"56480\" class=\"elementor elementor-56480\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66d8314b e-flex e-con-boxed e-con e-parent\" data-id=\"66d8314b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2338dc23 elementor-widget elementor-widget-text-editor\" data-id=\"2338dc23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c l\u00e0 th\u1ecfa thu\u1eadn theo \u0111\u00f3 b\u00ean nh\u1eadn kho\u00e1n t\u1ef1 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3, b\u00e0n giao k\u1ebft qu\u1ea3 v\u00e0 nh\u1eadn ti\u1ec1n c\u00f4ng t\u1eeb b\u00ean giao kho\u00e1n. V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 m\u1ed9t d\u1ea1ng h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 theo \u0110i\u1ec1u 513 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015, kh\u00f4ng ph\u1ea3i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, n\u00ean ch\u1ec9 ph\u00f9 h\u1ee3p v\u1edbi c\u00f4ng vi\u1ec7c ng\u1eafn h\u1ea1n, c\u00f3 \u0111\u1ea7u ra r\u00f5 r\u00e0ng v\u00e0 ng\u01b0\u1eddi nh\u1eadn kho\u00e1n l\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp.<\/p><p style=\"text-align: justify;\">Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ecdn k\u00fd kho\u00e1n vi\u1ec7c cho c\u00e1c \u0111\u1ea7u vi\u1ec7c th\u1eddi v\u1ee5 nh\u01b0 s\u1eeda ch\u1eefa, l\u1eafp \u0111\u1eb7t, d\u1ecdn d\u1eb9p, gia c\u00f4ng hay thi\u1ebft k\u1ebf theo d\u1ef1 \u00e1n v\u00ec th\u1ee7 t\u1ee5c g\u1ecdn, chi ph\u00ed linh ho\u1ea1t. Tuy v\u1eady, ch\u1ec9 c\u1ea7n ng\u01b0\u1eddi nh\u1eadn kho\u00e1n ph\u1ea3i theo gi\u1edd gi\u1ea5c, ch\u1ecbu ph\u00e2n c\u00f4ng v\u00e0 gi\u00e1m s\u00e1t nh\u01b0 nh\u00e2n vi\u00ean, b\u1ea3n h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u1ea1i l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, k\u00e9o theo ngh\u0129a v\u1ee5 BHXH v\u00e0 m\u1ee9c ph\u1ea1t kh\u00f4ng nh\u1ecf.<\/p><p style=\"text-align: justify;\">Trong b\u00e0i vi\u1ebft n\u00e0y, <a href=\"https:\/\/lacviet.vn\/\">L\u1ea1c Vi\u1ec7t<\/a>\u00a0s\u1ebd gi\u00fap b\u1ea1n hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c, c\u00e1ch ph\u00e2n bi\u1ec7t v\u1edbi h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ngh\u0129a v\u1ee5 thu\u1ebf TNCN, BHXH theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026 v\u00e0 nh\u1eefng \u0111i\u1ec1u kho\u1ea3n c\u1ea7n c\u00f3 trong m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng ch\u1eb7t ch\u1ebd.<\/p><h2 style=\"text-align: justify;\">1. H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c l\u00e0 g\u00ec?<\/h2><blockquote><p><strong>H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c<\/strong> (c\u00f2n g\u1ecdi l\u00e0 h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n, h\u1ee3p \u0111\u1ed3ng thu\u00ea kho\u00e1n vi\u1ec7c) l\u00e0 s\u1ef1 th\u1ecfa thu\u1eadn gi\u1eefa b\u00ean giao kho\u00e1n v\u00e0 b\u00ean nh\u1eadn kho\u00e1n: b\u00ean nh\u1eadn kho\u00e1n ho\u00e0n th\u00e0nh m\u1ed9t kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c x\u00e1c \u0111\u1ecbnh, b\u00ean giao kho\u00e1n nghi\u1ec7m thu k\u1ebft qu\u1ea3 r\u1ed3i tr\u1ea3 ti\u1ec1n c\u00f4ng theo m\u1ee9c \u0111\u00e3 th\u1ed1ng nh\u1ea5t. Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh kh\u00f4ng c\u00f3 \u0111i\u1ec1u lu\u1eadt n\u00e0o \u0111\u1eb7t t\u00ean ri\u00eang cho lo\u1ea1i h\u1ee3p \u0111\u1ed3ng n\u00e0y. V\u00ec v\u1eady, khi x\u00e1c \u0111\u1ecbnh quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u00e1c b\u00ean, doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh v\u1ec1 h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 t\u1ea1i \u0110i\u1ec1u 513 \u0111\u1ebfn \u0110i\u1ec1u 521 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Quyen-dan-su\/Bo-luat-dan-su-2015-296215.aspx\" target=\"_blank\" rel=\"nofollow noopener\">B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015<\/a>.<\/p><\/blockquote><p style=\"text-align: justify;\">\u0110i\u1ec1u 513 \u0111\u1ecbnh ngh\u0129a h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 l\u00e0 th\u1ecfa thu\u1eadn theo \u0111\u00f3 b\u00ean cung \u1ee9ng d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c cho b\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5, c\u00f2n b\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ph\u1ea3i tr\u1ea3 ti\u1ec1n d\u1ecbch v\u1ee5. \u0110\u1eb7t v\u00e0o ng\u1eef c\u1ea3nh kho\u00e1n vi\u1ec7c, b\u00ean giao kho\u00e1n \u0111\u00f3ng vai b\u00ean s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5, b\u00ean nh\u1eadn kho\u00e1n \u0111\u00f3ng vai b\u00ean cung \u1ee9ng d\u1ecbch v\u1ee5.<\/p><p style=\"text-align: justify;\">T\u1eeb c\u00e1ch hi\u1ec3u n\u00e0y, m\u1ed9t h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c \u0111\u00fang b\u1ea3n ch\u1ea5t th\u01b0\u1eddng c\u00f3 b\u1ed1n \u0111\u1eb7c \u0111i\u1ec3m sau:<\/p><ul style=\"text-align: justify;\"><li>\u0110\u1ed1i t\u01b0\u1ee3ng l\u00e0 m\u1ed9t c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3, \u0111o \u0111\u01b0\u1ee3c b\u1eb1ng k\u1ebft qu\u1ea3 (m\u1ed9t h\u1ea1ng m\u1ee5c s\u1eeda ch\u1eefa, m\u1ed9t l\u00f4 s\u1ea3n ph\u1ea9m gia c\u00f4ng, m\u1ed9t b\u1ed9 thi\u1ebft k\u1ebf), kh\u00f4ng ph\u1ea3i m\u1ed9t v\u1ecb tr\u00ed l\u00e0m vi\u1ec7c l\u00e2u d\u00e0i.<\/li><li>B\u00ean nh\u1eadn kho\u00e1n t\u1ef1 quy\u1ebft c\u00e1ch l\u00e0m, th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m, ch\u1ec9 cam k\u1ebft v\u1ec1 ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 h\u1ea1n ho\u00e0n th\u00e0nh.<\/li><li>Ti\u1ec1n c\u00f4ng tr\u1ea3 theo k\u1ebft qu\u1ea3 ho\u1eb7c theo ti\u1ebfn \u0111\u1ed9 nghi\u1ec7m thu, kh\u00f4ng tr\u1ea3 l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh h\u1eb1ng th\u00e1ng.<\/li><li>Quan h\u1ec7 gi\u1eefa hai b\u00ean l\u00e0 quan h\u1ec7 d\u00e2n s\u1ef1 b\u00ecnh \u0111\u1eb3ng, kh\u00f4ng c\u00f3 y\u1ebfu t\u1ed1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh nh\u01b0 gi\u1eefa ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/li><\/ul><p style=\"text-align: justify;\">C\u1ea7n ph\u00e2n bi\u1ec7t h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c v\u1edbi kh\u00e1i ni\u1ec7m l\u01b0\u01a1ng kho\u00e1n. L\u01b0\u01a1ng kho\u00e1n l\u00e0 m\u1ed9t h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, \u0111\u01b0\u1ee3c \u0110i\u1ec1u 96 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 cho ph\u00e9p b\u00ean c\u1ea1nh tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian v\u00e0 theo s\u1ea3n ph\u1ea9m. Ng\u01b0\u1eddi h\u01b0\u1edfng l\u01b0\u01a1ng kho\u00e1n v\u1eabn l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, v\u1eabn tham gia BHXH b\u1eaft bu\u1ed9c n\u1ebfu thu\u1ed9c di\u1ec7n. Ng\u01b0\u1ee3c l\u1ea1i, ng\u01b0\u1eddi k\u00fd h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c \u0111\u00fang ngh\u0129a kh\u00f4ng ph\u1ea3i ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p. B\u1ea1n c\u00f3 th\u1ec3 \u0111\u1ecdc th\u00eam v\u1ec1 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng n\u00e0y t\u1ea1i b\u00e0i vi\u1ebft <a href=\"https:\/\/lacviet.vn\/luong-khoan-la-gi\/\">l\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec<\/a>.<\/p><p style=\"text-align: justify;\">Hi\u1ec3u \u0111\u00fang kh\u00e1i ni\u1ec7m m\u1edbi l\u00e0 b\u01b0\u1edbc \u0111\u1ea7u. \u0110i\u1ec1u quy\u1ebft \u0111\u1ecbnh m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng c\u00f3 an to\u00e0n hay kh\u00f4ng n\u1eb1m \u1edf ch\u1ed7 n\u00f3 c\u00f3 b\u1ecb xem l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00e1 h\u00ecnh hay kh\u00f4ng, n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u00e2n t\u00edch ngay d\u01b0\u1edbi \u0111\u00e2y.<\/p><h2 style=\"text-align: justify;\">2. Ph\u00e2n bi\u1ec7t h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c v\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/h2><p style=\"text-align: justify;\">Ph\u1ea7n n\u00e0y g\u1ed3m hai n\u1ed9i dung: ti\u00eau ch\u00ed ph\u00e1p l\u00fd m\u00e0 c\u01a1 quan ch\u1ee9c n\u0103ng d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ed9t quan h\u1ec7 c\u00f3 ph\u1ea3i quan h\u1ec7 lao \u0111\u1ed9ng hay kh\u00f4ng, v\u00e0 b\u1ea3ng so s\u00e1nh chi ti\u1ebft gi\u00fap b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 t\u1ef1 r\u00e0 so\u00e1t tr\u01b0\u1edbc khi k\u00fd. \u0110\u00e2y l\u00e0 ph\u1ea7n quan tr\u1ecdng nh\u1ea5t c\u1ee7a b\u00e0i, v\u00ec ph\u1ea7n l\u1edbn r\u1ee7i ro khi d\u00f9ng kho\u00e1n vi\u1ec7c \u0111\u1ec1u b\u1eaft ngu\u1ed3n t\u1eeb vi\u1ec7c ch\u1ecdn sai lo\u1ea1i h\u1ee3p \u0111\u1ed3ng.<\/p><h3 style=\"text-align: justify;\">2.1. Ti\u00eau ch\u00ed ph\u00e1p l\u00fd: nh\u00ecn v\u00e0o n\u1ed9i dung, kh\u00f4ng nh\u00ecn v\u00e0o t\u00ean g\u1ecdi<\/h3><p style=\"text-align: justify;\">Kho\u1ea3n 1 \u0110i\u1ec1u 13 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\" target=\"_blank\" rel=\"nofollow noopener\">B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/a>\u00a0\u0111\u1ecbnh ngh\u0129a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng l\u00e0 th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c l\u00e0m c\u00f3 tr\u1ea3 c\u00f4ng, ti\u1ec1n l\u01b0\u01a1ng, \u0111i\u1ec1u ki\u1ec7n lao \u0111\u1ed9ng, quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 m\u1ed7i b\u00ean. \u0110i\u1ec3m then ch\u1ed1t n\u1eb1m \u1edf c\u00e2u ti\u1ebfp theo: tr\u01b0\u1eddng h\u1ee3p hai b\u00ean th\u1ecfa thu\u1eadn b\u1eb1ng t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng 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 s\u1ef1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, gi\u00e1m s\u00e1t c\u1ee7a m\u1ed9t b\u00ean th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p><p style=\"text-align: justify;\">N\u00f3i c\u00e1ch kh\u00e1c, ti\u00eau \u0111\u1ec1 &#8220;H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c&#8221; kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb quy\u1ebft \u0111\u1ecbnh. Khi thanh tra lao \u0111\u1ed9ng ho\u1eb7c c\u01a1 quan BHXH ki\u1ec3m tra, h\u1ecd s\u1ebd xem x\u00e9t c\u00e1ch hai b\u00ean th\u1ef1c s\u1ef1 l\u00e0m vi\u1ec7c v\u1edbi nhau. Ba d\u1ea5u hi\u1ec7u th\u01b0\u1eddng \u0111\u01b0\u1ee3c xem x\u00e9t g\u1ed3m:<\/p><ul style=\"text-align: justify;\"><li>Ng\u01b0\u1eddi l\u00e0m vi\u1ec7c c\u00f3 ph\u1ea3i tu\u00e2n theo gi\u1edd v\u00e0o ca, ra ca, n\u1ed9i quy, quy ch\u1ebf c\u1ee7a doanh nghi\u1ec7p hay kh\u00f4ng.<\/li><li>Doanh nghi\u1ec7p c\u00f3 ph\u00e2n c\u00f4ng, giao vi\u1ec7c h\u1eb1ng ng\u00e0y, \u0111\u00e1nh gi\u00e1 hi\u1ec7u su\u1ea5t, x\u1eed l\u00fd k\u1ef7 lu\u1eadt ng\u01b0\u1eddi \u0111\u00f3 hay kh\u00f4ng.<\/li><li>Ti\u1ec1n tr\u1ea3 c\u00f3 mang t\u00ednh c\u1ed1 \u0111\u1ecbnh theo th\u00e1ng, l\u1eb7p l\u1ea1i \u0111\u1ec1u \u0111\u1eb7n nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng hay kh\u00f4ng.<\/li><\/ul><p style=\"text-align: justify;\">N\u1ebfu c\u1ea3 ba d\u1ea5u hi\u1ec7u \u0111\u1ec1u xu\u1ea5t hi\u1ec7n, g\u1ea7n nh\u01b0 ch\u1eafc ch\u1eafn \u0111\u00f3 l\u00e0 quan h\u1ec7 lao \u0111\u1ed9ng. M\u1ed9t h\u1ee3p \u0111\u1ed3ng ghi &#8220;kho\u00e1n vi\u1ec7c&#8221; nh\u01b0ng ng\u01b0\u1eddi nh\u1eadn kho\u00e1n ng\u1ed3i t\u1ea1i v\u0103n ph\u00f2ng 8 ti\u1ebfng m\u1ed7i ng\u00e0y, ch\u1ea5m c\u00f4ng c\u00f9ng nh\u00e2n vi\u00ean ch\u00ednh th\u1ee9c, nh\u1eadn kho\u1ea3n ti\u1ec1n c\u1ed1 \u0111\u1ecbnh cu\u1ed1i th\u00e1ng l\u00e0 v\u00ed d\u1ee5 \u0111i\u1ec3n h\u00ecnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00e1 h\u00ecnh. Ng\u01b0\u1ee3c l\u1ea1i, m\u1ed9t th\u1ee3 \u0111i\u1ec7n nh\u1eadn l\u1eafp \u0111\u1eb7t h\u1ec7 th\u1ed1ng chi\u1ebfu s\u00e1ng cho kho trong 10 ng\u00e0y, t\u1ef1 mang d\u1ee5ng c\u1ee5, t\u1ef1 s\u1eafp x\u1ebfp th\u1eddi gian v\u00e0 \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n sau khi nghi\u1ec7m thu l\u00e0 tr\u01b0\u1eddng h\u1ee3p kho\u00e1n vi\u1ec7c \u0111\u00fang ngh\u0129a.<\/p><h3 style=\"text-align: justify;\">2.2. B\u1ea3ng so s\u00e1nh chi ti\u1ebft hai lo\u1ea1i h\u1ee3p \u0111\u1ed3ng<\/h3><p style=\"text-align: justify;\">B\u1ea3ng d\u01b0\u1edbi \u0111\u00e2y t\u1ed5ng h\u1ee3p c\u00e1c kh\u00e1c bi\u1ec7t ch\u00ednh \u0111\u1ec3 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 \u0111\u1ed1i chi\u1ebfu nhanh khi so\u1ea1n h\u1ee3p \u0111\u1ed3ng ho\u1eb7c r\u00e0 so\u00e1t h\u1ee3p \u0111\u1ed3ng \u0111ang c\u00f3. M\u1ed7i d\u00f2ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ed9t c\u00e2u h\u1ecfi m\u00e0 doanh nghi\u1ec7p n\u00ean t\u1ef1 \u0111\u1eb7t ra tr\u01b0\u1edbc khi ch\u1ecdn lo\u1ea1i h\u1ee3p \u0111\u1ed3ng.<\/p><table><thead><tr><td style=\"text-align: center;\"><strong>Ti\u00eau ch\u00ed<\/strong><\/td><td style=\"text-align: center;\"><strong>H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c<\/strong><\/td><td style=\"text-align: center;\"><strong>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/strong><\/td><\/tr><tr><td>C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/td><td>B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015 (h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5)<\/td><td>B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/td><\/tr><tr><td>\u0110\u1ed1i t\u01b0\u1ee3ng<\/td><td>K\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3<\/td><td>Vi\u1ec7c l\u00e0m theo v\u1ecb tr\u00ed, ch\u1ee9c danh<\/td><\/tr><tr><td>Qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t<\/td><td>B\u00ean nh\u1eadn kho\u00e1n t\u1ef1 ch\u1ee7 c\u00e1ch l\u00e0m<\/td><td>Ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u1ecbu qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh<\/td><\/tr><tr><td>Th\u1eddi gi\u1edd l\u00e0m vi\u1ec7c<\/td><td>Do b\u00ean nh\u1eadn kho\u00e1n t\u1ef1 s\u1eafp x\u1ebfp<\/td><td>Theo n\u1ed9i quy, ca l\u00e0m c\u1ee7a doanh nghi\u1ec7p<\/td><\/tr><tr><td>C\u00e1ch tr\u1ea3 ti\u1ec1n<\/td><td>Theo k\u1ebft qu\u1ea3 nghi\u1ec7m thu, theo \u0111\u1ee3t<\/td><td>Ti\u1ec1n l\u01b0\u01a1ng theo k\u1ef3 h\u1ea1n tr\u1ea3 l\u01b0\u01a1ng<\/td><\/tr><tr><td>C\u00f4ng c\u1ee5, chi ph\u00ed<\/td><td>B\u00ean nh\u1eadn kho\u00e1n t\u1ef1 lo to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n<\/td><td>Do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng b\u1ea3o \u0111\u1ea3m<\/td><\/tr><tr><td>BHXH, BHYT, BHTN<\/td><td>Kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c n\u1ebfu \u0111\u00fang b\u1ea3n ch\u1ea5t<\/td><td>B\u1eaft bu\u1ed9c v\u1edbi h\u1ee3p \u0111\u1ed3ng t\u1eeb \u0111\u1ee7 01 th\u00e1ng<\/td><\/tr><tr><td>Thu\u1ebf TNCN<\/td><td>Kh\u1ea5u tr\u1eeb 10% khi chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/td><td>Bi\u1ec3u l\u0169y ti\u1ebfn n\u1ebfu h\u1ee3p \u0111\u1ed3ng t\u1eeb 03 th\u00e1ng<\/td><\/tr><\/thead><\/table><p style=\"text-align: justify;\">T\u1eeb b\u1ea3ng so s\u00e1nh, c\u00f3 th\u1ec3 r\u00fat ra nguy\u00ean t\u1eafc th\u1ef1c h\u00e0nh: h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c ch\u1ec9 n\u00ean d\u00f9ng khi doanh nghi\u1ec7p quan t\u00e2m \u0111\u1ebfn k\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng v\u00e0 s\u1eb5n s\u00e0ng \u0111\u1ec3 ng\u01b0\u1eddi nh\u1eadn kho\u00e1n t\u1ef1 ch\u1ee7 to\u00e0n b\u1ed9 qu\u00e1 tr\u00ecnh. Khi c\u00f4ng vi\u1ec7c l\u1eb7p l\u1ea1i li\u00ean t\u1ee5c, ng\u01b0\u1eddi l\u00e0m c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o, qu\u1ea3n l\u00fd theo quy tr\u00ecnh n\u1ed9i b\u1ed9 ho\u1eb7c th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 thu\u1ed9c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p, h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u1edbi l\u00e0 l\u1ef1a ch\u1ecdn \u0111\u00fang.<\/p><p style=\"text-align: justify;\">M\u1ed9t l\u01b0u \u00fd th\u01b0\u1eddng b\u1ecb b\u1ecf qua l\u00e0 vi\u1ec7c k\u00fd n\u1ed1i ti\u1ebfp nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c ng\u1eafn h\u1ea1n cho c\u00f9ng m\u1ed9t ng\u01b0\u1eddi, c\u00f9ng m\u1ed9t v\u1ecb tr\u00ed. Ph\u00e1p lu\u1eadt kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n k\u00fd kho\u00e1n vi\u1ec7c, nh\u01b0ng chu\u1ed7i h\u1ee3p \u0111\u1ed3ng li\u00ean t\u1ee5c, ti\u1ec1n c\u00f4ng \u0111\u1ec1u \u0111\u1eb7n m\u1ed7i th\u00e1ng l\u00e0 d\u1ea5u hi\u1ec7u khi\u1ebfn c\u01a1 quan ki\u1ec3m tra nghi ng\u1edd \u0111\u00e2y l\u00e0 quan h\u1ec7 lao \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh \u0111\u01b0\u1ee3c che d\u01b0\u1edbi t\u00ean g\u1ecdi kh\u00e1c.<\/p><p style=\"text-align: justify;\">Khi \u0111\u00e3 ch\u1eafc ch\u1eafn c\u00f4ng vi\u1ec7c ph\u00f9 h\u1ee3p v\u1edbi h\u00ecnh th\u1ee9c kho\u00e1n, b\u01b0\u1edbc ti\u1ebfp theo l\u00e0 ch\u1ecdn c\u00e1ch giao kho\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ph\u1ea1m vi c\u00f4ng vi\u1ec7c v\u00e0 chi ph\u00ed \u0111i k\u00e8m.<\/p><h2 style=\"text-align: justify;\">3. C\u00e1c h\u00ecnh th\u1ee9c giao kho\u00e1n ph\u1ed5 bi\u1ebfn trong doanh nghi\u1ec7p<\/h2><p style=\"text-align: justify;\">Tr\u00ean th\u1ef1c t\u1ebf, doanh nghi\u1ec7p th\u01b0\u1eddng \u00e1p d\u1ee5ng ba c\u00e1ch giao kho\u00e1n, kh\u00e1c nhau \u1edf ph\u1ea1m vi chi ph\u00ed m\u00e0 b\u00ean nh\u1eadn kho\u00e1n t\u1ef1 ch\u1ecbu v\u00e0 c\u00e1ch t\u00ednh ti\u1ec1n c\u00f4ng. Vi\u1ec7c ghi r\u00f5 h\u00ecnh th\u1ee9c kho\u00e1n ngay trong h\u1ee3p \u0111\u1ed3ng gi\u00fap hai b\u00ean tr\u00e1nh tranh ch\u1ea5p v\u1ec1 v\u1eadt t\u01b0, d\u1ee5ng c\u1ee5 v\u00e0 gi\u00e1 tr\u1ecb thanh to\u00e1n khi nghi\u1ec7m thu.<\/p><ul style=\"text-align: justify;\"><li>Kho\u00e1n tr\u1ecdn g\u00f3i (kho\u00e1n to\u00e0n b\u1ed9):\u00a0b\u00ean giao kho\u00e1n giao c\u1ea3 c\u00f4ng vi\u1ec7c l\u1eabn chi ph\u00ed th\u1ef1c hi\u1ec7n. B\u00ean nh\u1eadn kho\u00e1n t\u1ef1 lo nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng, c\u00f4ng c\u1ee5; ti\u1ec1n kho\u00e1n bao g\u1ed3m c\u1ea3 ti\u1ec1n c\u00f4ng l\u1eabn c\u00e1c chi ph\u00ed \u0111\u00f3.<\/li><li>Kho\u00e1n nh\u00e2n c\u00f4ng:\u00a0b\u00ean nh\u1eadn kho\u00e1n ch\u1ec9 b\u1ecf s\u1ee9c lao \u0111\u1ed9ng. V\u1eadt t\u01b0, m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n do b\u00ean giao kho\u00e1n cung c\u1ea5p; ti\u1ec1n c\u00f4ng t\u00ednh theo kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh.<\/li><li>Kho\u00e1n theo s\u1ea3n ph\u1ea9m:\u00a0ti\u1ec1n c\u00f4ng t\u00ednh tr\u1ef1c ti\u1ebfp tr\u00ean s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m \u0111\u1ea7u ra. B\u00ean nh\u1eadn kho\u00e1n ch\u1ee7 \u0111\u1ed9ng th\u1eddi gian, \u0111\u1ecba \u0111i\u1ec3m, ch\u1ec9 c\u1ea7n \u0111\u1ea1t ti\u00eau chu\u1ea9n s\u1ea3n ph\u1ea9m \u0111\u00e3 th\u1ed1ng nh\u1ea5t.<\/li><\/ul><p style=\"text-align: justify;\">Kho\u00e1n tr\u1ecdn g\u00f3i ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c h\u1ea1ng m\u1ee5c c\u00f3 ph\u1ea1m vi r\u00f5 r\u00e0ng nh\u01b0 s\u1eeda ch\u1eefa v\u0103n ph\u00f2ng, c\u1ea3i t\u1ea1o nh\u00e0 x\u01b0\u1edfng nh\u1ecf, l\u00e0m bi\u1ec3n hi\u1ec7u. \u01afu \u0111i\u1ec3m l\u1edbn nh\u1ea5t l\u00e0 doanh nghi\u1ec7p ch\u1ed1t \u0111\u01b0\u1ee3c t\u1ed5ng chi ph\u00ed ngay t\u1eeb \u0111\u1ea7u, h\u1ea1n ch\u1ebf ph\u00e1t sinh. B\u00f9 l\u1ea1i, b\u00ean giao kho\u00e1n c\u1ea7n m\u00f4 t\u1ea3 k\u1ef9 ti\u00eau chu\u1ea9n v\u1eadt t\u01b0, quy c\u00e1ch ho\u00e0n thi\u1ec7n, n\u1ebfu kh\u00f4ng b\u00ean nh\u1eadn kho\u00e1n c\u00f3 th\u1ec3 d\u00f9ng v\u1eadt li\u1ec7u r\u1ebb h\u01a1n \u0111\u1ec3 t\u0103ng ph\u1ea7n l\u1ee3i nhu\u1eadn.<\/p><p style=\"text-align: justify;\">Kho\u00e1n nh\u00e2n c\u00f4ng ph\u1ed5 bi\u1ebfn trong x\u00e2y d\u1ef1ng, n\u00f4ng nghi\u1ec7p, b\u1ed1c x\u1ebfp h\u00e0ng h\u00f3a theo m\u00f9a v\u1ee5. V\u00ec doanh nghi\u1ec7p c\u1ea5p v\u1eadt t\u01b0, c\u1ea7n c\u00f3 bi\u00ean b\u1ea3n giao nh\u1eadn v\u1eadt t\u01b0, d\u1ee5ng c\u1ee5 ban \u0111\u1ea7u v\u00e0 bi\u00ean b\u1ea3n ho\u00e0n tr\u1ea3 khi k\u1ebft th\u00fac \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu hao h\u1ee5t. \u0110\u00e2y c\u0169ng l\u00e0 h\u00ecnh th\u1ee9c d\u1ec5 tr\u01b0\u1ee3t sang quan h\u1ec7 lao \u0111\u1ed9ng nh\u1ea5t, b\u1edfi ng\u01b0\u1eddi nh\u1eadn kho\u00e1n l\u00e0m vi\u1ec7c ngay t\u1ea1i c\u01a1 s\u1edf c\u1ee7a doanh nghi\u1ec7p, d\u00f9ng ph\u01b0\u01a1ng ti\u1ec7n c\u1ee7a doanh nghi\u1ec7p. B\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 n\u00ean h\u1ea1n ch\u1ebf y\u00eau c\u1ea7u v\u1ec1 gi\u1edd gi\u1ea5c, ch\u1ec9 quy \u0111\u1ecbnh m\u1ed1c ho\u00e0n th\u00e0nh t\u1eebng h\u1ea1ng m\u1ee5c.<\/p><p style=\"text-align: justify;\">Kho\u00e1n theo s\u1ea3n ph\u1ea9m th\u00edch h\u1ee3p v\u1edbi gia c\u00f4ng h\u00e0ng h\u00f3a, vi\u1ebft n\u1ed9i dung, thi\u1ebft k\u1ebf \u0111\u1ed3 h\u1ecda, d\u1ecbch thu\u1eadt, nh\u1eefng c\u00f4ng vi\u1ec7c m\u00e0 \u0111\u1ea7u ra \u0111\u1ebfm \u0111\u01b0\u1ee3c v\u00e0 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c. \u0110\u01a1n gi\u00e1 t\u1eebng s\u1ea3n ph\u1ea9m, ti\u00eau ch\u00ed \u0111\u1ea1t hay kh\u00f4ng \u0111\u1ea1t, c\u00e1ch x\u1eed l\u00fd s\u1ea3n ph\u1ea9m l\u1ed7i n\u00ean \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea th\u00e0nh ph\u1ee5 l\u1ee5c k\u00e8m h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 vi\u1ec7c nghi\u1ec7m thu kh\u00e1ch quan.<\/p><p style=\"text-align: justify;\">D\u00f9 ch\u1ecdn h\u00ecnh th\u1ee9c n\u00e0o, doanh nghi\u1ec7p \u0111\u1ec1u ph\u1ea3i x\u1eed l\u00fd hai\u00a0ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh quan tr\u1ecdng khi tr\u1ea3 ti\u1ec1n c\u00f4ng: kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n, x\u00e1c \u0111\u1ecbnh c\u00f3 ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m hay kh\u00f4ng.<\/p><h2 style=\"text-align: justify;\">4. Ngh\u0129a v\u1ee5 thu\u1ebf TNCN v\u00e0 BHXH khi k\u00fd h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c<\/h2><p style=\"text-align: justify;\">Ph\u1ea7n n\u00e0y g\u1ed3m ba n\u1ed9i dung: c\u00e1ch kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 01\/7\/2026, nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 \u0111\u00f3ng BHXH v\u00e0 m\u1ee9c x\u1eed ph\u1ea1t n\u1ebfu h\u1ee3p \u0111\u1ed3ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00e1 h\u00ecnh. \u0110\u00e2y c\u0169ng l\u00e0 ph\u1ea7n nhi\u1ec1u b\u00e0i vi\u1ebft tr\u00ean m\u1ea1ng ch\u01b0a c\u1eadp nh\u1eadt, n\u00ean doanh nghi\u1ec7p c\u1ea7n \u0111\u1eb7c bi\u1ec7t l\u01b0u \u00fd.<\/p><h3 style=\"text-align: justify;\">4.1. Kh\u1ea5u tr\u1eeb thu\u1ebf TNCN theo ng\u01b0\u1ee1ng m\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n<\/h3><p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 01\/7\/2026, Lu\u1eadt Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n s\u1ed1 109\/2025\/QH15 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP c\u00f3 hi\u1ec7u l\u1ef1c, thay th\u1ebf c\u00e1c quy \u0111\u1ecbnh c\u0169 t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 65\/2013\/N\u0110-CP. Theo kho\u1ea3n 2 \u0110i\u1ec1u 50 Ngh\u1ecb \u0111\u1ecbnh 253\/2026\/N\u0110-CP, t\u1ed5 ch\u1ee9c tr\u1ea3 ti\u1ec1n c\u00f4ng, th\u00f9 lao cho c\u00e1 nh\u00e2n c\u01b0 tr\u00fa kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 03 th\u00e1ng m\u00e0 m\u1ee9c chi tr\u1ea3 t\u1eeb 05 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb 10% tr\u00ean thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 (<a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/dieu-kien-khong-khau-tru-10-thue-tncn-theo-nghi-dinh-253-la-gi-138065930.html\" target=\"_blank\" rel=\"nofollow noopener\">ngu\u1ed3n: Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt<\/a>).<\/p><p style=\"text-align: justify;\">Ng\u01b0\u1eddi nh\u1eadn kho\u00e1n vi\u1ec7c l\u00e0 c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u1edbi doanh nghi\u1ec7p, v\u00ec v\u1eady thu\u1ed9c ph\u1ea1m vi \u0111i\u1ec1u ch\u1ec9nh c\u1ee7a quy \u0111\u1ecbnh n\u00e0y. C\u00e1ch \u00e1p d\u1ee5ng c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p><ul style=\"text-align: justify;\"><li>M\u1ed7i l\u1ea7n chi tr\u1ea3 t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean: kh\u1ea5u tr\u1eeb 10% tr\u01b0\u1edbc khi thanh to\u00e1n.<\/li><li>M\u1ed7i l\u1ea7n chi tr\u1ea3 d\u01b0\u1edbi 5 tri\u1ec7u \u0111\u1ed3ng: ch\u1ec9 kh\u1ea5u tr\u1eeb 10% khi c\u00e1 nh\u00e2n c\u00f3 y\u00eau c\u1ea7u.<\/li><li>C\u00e1 nh\u00e2n ch\u1ec9 c\u00f3 thu nh\u1eadp thu\u1ed9c di\u1ec7n kh\u1ea5u tr\u1eeb 10% nh\u01b0ng \u01b0\u1edbc t\u00ednh t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf sau gi\u1ea3m tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ebfn m\u1ee9c ph\u1ea3i n\u1ed9p thu\u1ebf: \u0111\u01b0\u1ee3c l\u00e0m b\u1ea3n cam k\u1ebft \u0111\u1ec3 t\u1ea1m th\u1eddi ch\u01b0a b\u1ecb kh\u1ea5u tr\u1eeb.<\/li><\/ul><p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: doanh nghi\u1ec7p kho\u00e1n cho m\u1ed9t c\u00e1 nh\u00e2n thi\u1ebft k\u1ebf b\u1ed9 nh\u1eadn di\u1ec7n th\u01b0\u01a1ng hi\u1ec7u v\u1edbi t\u1ed5ng ti\u1ec1n c\u00f4ng 20 tri\u1ec7u \u0111\u1ed3ng, thanh to\u00e1n m\u1ed9t l\u1ea7n sau nghi\u1ec7m thu. Doanh nghi\u1ec7p kh\u1ea5u tr\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng (10%), th\u1ef1c tr\u1ea3 18 tri\u1ec7u \u0111\u1ed3ng v\u00e0 k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb theo k\u1ef3 khai thu\u1ebf c\u1ee7a t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp.<\/p><p style=\"text-align: justify;\">M\u1ed1c 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n theo Th\u00f4ng t\u01b0 111\/2013\/TT-BTC m\u00e0 nhi\u1ec1u b\u00e0i vi\u1ebft v\u1eabn d\u1eabn \u0111\u00e3 kh\u00f4ng c\u00f2n \u00e1p d\u1ee5ng cho c\u00e1c kho\u1ea3n chi tr\u1ea3 t\u1eeb ng\u00e0y 01\/7\/2026. Ngo\u00e0i ra, n\u1ebfu h\u1ee3p \u0111\u1ed3ng th\u1ecfa thu\u1eadn s\u1ed1 ti\u1ec1n l\u00e0 &#8220;ch\u01b0a bao g\u1ed3m thu\u1ebf TNCN, b\u00ean A n\u1ed9p thay&#8221;, doanh nghi\u1ec7p c\u1ea7n quy \u0111\u1ed5i thu nh\u1eadp ra s\u1ed1 tr\u01b0\u1edbc thu\u1ebf \u0111\u1ec3 t\u00ednh \u0111\u00fang s\u1ed1 kh\u1ea5u tr\u1eeb.<\/p><h3 style=\"text-align: justify;\">4.2. H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH kh\u00f4ng?<\/h3><p style=\"text-align: justify;\">C\u00e2u tr\u1ea3 l\u1eddi ph\u1ee5 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t quan h\u1ec7 ch\u1ee9 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ean h\u1ee3p \u0111\u1ed3ng. \u0110i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 2 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024 (hi\u1ec7u l\u1ef1c t\u1eeb 01\/7\/2025) x\u00e1c \u0111\u1ecbnh \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c g\u1ed3m ng\u01b0\u1eddi l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n, x\u00e1c \u0111\u1ecbnh th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 01 th\u00e1ng tr\u1edf l\u00ean, k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p hai b\u00ean th\u1ecfa thu\u1eadn b\u1eb1ng t\u00ean g\u1ecdi kh\u00e1c nh\u01b0ng 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 s\u1ef1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, gi\u00e1m s\u00e1t c\u1ee7a m\u1ed9t b\u00ean.<\/p><p style=\"text-align: justify;\">T\u1eeb \u0111\u00f3, c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p:<\/p><ul style=\"text-align: justify;\"><li>Kh\u00f4ng ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c:\u00a0h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c \u0111\u00fang b\u1ea3n ch\u1ea5t d\u00e2n s\u1ef1, ng\u01b0\u1eddi nh\u1eadn kho\u00e1n t\u1ef1 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n, kh\u00f4ng ch\u1ecbu qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, gi\u00e1m s\u00e1t, ti\u1ec1n c\u00f4ng tr\u1ea3 theo k\u1ebft qu\u1ea3.<\/li><li>V\u1eabn ph\u1ea3i \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c:\u00a0h\u1ee3p \u0111\u1ed3ng mang t\u00ean kho\u00e1n vi\u1ec7c nh\u01b0ng th\u1ef1c t\u1ebf c\u00f3 s\u1ef1 qu\u1ea3n l\u00fd, gi\u00e1m s\u00e1t nh\u01b0 nh\u00e2n vi\u00ean, c\u00f3 tr\u1ea3 c\u00f4ng \u0111\u1ec1u \u0111\u1eb7n v\u00e0 th\u1eddi h\u1ea1n t\u1eeb \u0111\u1ee7 01 th\u00e1ng tr\u1edf l\u00ean.<\/li><\/ul><p style=\"text-align: justify;\">\u1ede tr\u01b0\u1eddng h\u1ee3p th\u1ee9 nh\u1ea5t, n\u1ebfu mu\u1ed1n c\u00f3 l\u01b0\u01a1ng h\u01b0u, c\u00e1 nh\u00e2n nh\u1eadn kho\u00e1n c\u00f3 th\u1ec3 t\u1ef1 tham gia BHXH t\u1ef1 nguy\u1ec7n t\u1ea1i c\u01a1 quan BHXH n\u01a1i c\u01b0 tr\u00fa. Doanh nghi\u1ec7p kh\u00f4ng c\u00f3 ngh\u0129a v\u1ee5 \u0111\u00f3ng thay.<\/p><p style=\"text-align: justify;\">C\u1ea7n l\u01b0u \u00fd r\u1eb1ng vi\u1ec7c \u0111\u00e3 kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN kh\u00f4ng ch\u1ee9ng minh \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng l\u00e0 quan h\u1ec7 d\u00e2n s\u1ef1. Hai ngh\u0129a v\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ed9c l\u1eadp, theo hai h\u1ec7 th\u1ed1ng v\u0103n b\u1ea3n kh\u00e1c nhau. M\u1ed9t doanh nghi\u1ec7p v\u1eeba kh\u1ea5u tr\u1eeb 10% thu\u1ebf, v\u1eeba qu\u1ea3n l\u00fd ng\u01b0\u1eddi nh\u1eadn kho\u00e1n nh\u01b0 nh\u00e2n vi\u00ean v\u1eabn c\u00f3 th\u1ec3 b\u1ecb truy thu BHXH cho to\u00e0n b\u1ed9 th\u1eddi gian l\u00e0m vi\u1ec7c.<\/p><h3 style=\"text-align: justify;\">4.3. R\u1ee7i ro x\u1eed ph\u1ea1t khi h\u1ee3p \u0111\u1ed3ng b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/h3><p style=\"text-align: justify;\">T\u1eeb ng\u00e0y 10\/9\/2026, Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP thay th\u1ebf Ngh\u1ecb \u0111\u1ecbnh 12\/2022\/N\u0110-CP v\u1ec1 x\u1eed ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh trong l\u0129nh v\u1ef1c lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. M\u1ee9c ph\u1ea1t trong ngh\u1ecb \u0111\u1ecbnh \u00e1p d\u1ee5ng cho c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c vi ph\u1ea1m b\u1ecb ph\u1ea1t g\u1ea5p \u0111\u00f4i. Khi m\u1ed9t h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng tr\u00e1 h\u00ecnh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u1ed1i m\u1eb7t c\u00f9ng l\u00fac nhi\u1ec1u h\u00e0nh vi vi ph\u1ea1m:<\/p><ul style=\"text-align: justify;\"><li>Giao k\u1ebft kh\u00f4ng \u0111\u00fang lo\u1ea1i h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng (kho\u1ea3n 1 \u0110i\u1ec1u 15): ph\u1ea1t t\u1eeb 2 \u0111\u1ebfn 25 tri\u1ec7u \u0111\u1ed3ng t\u00f9y s\u1ed1 ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb vi ph\u1ea1m, k\u00e8m bi\u1ec7n ph\u00e1p bu\u1ed9c giao k\u1ebft \u0111\u00fang lo\u1ea1i.<\/li><li>Kh\u00f4ng \u0111\u0103ng k\u00fd tham gia BHXH b\u1eaft bu\u1ed9c cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau 60 ng\u00e0y (kho\u1ea3n 1 \u0110i\u1ec1u 44): m\u1ee9c ph\u1ea1t t\u0103ng d\u1ea7n theo s\u1ed1 ng\u01b0\u1eddi, k\u00e8m bu\u1ed9c \u0111\u00f3ng \u0111\u1ee7 s\u1ed1 ti\u1ec1n v\u00e0 ti\u1ec1n l\u00e3i.<\/li><li>Tr\u1ed1n \u0111\u00f3ng BHXH (kho\u1ea3n 2 \u0110i\u1ec1u 44): ph\u1ea1t t\u1eeb 18% \u0111\u1ebfn 20% t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ed1n \u0111\u00f3ng, t\u1ed1i \u0111a 75 tri\u1ec7u \u0111\u1ed3ng v\u1edbi c\u00e1 nh\u00e2n.<\/li><\/ul><p style=\"text-align: justify;\">V\u00ed d\u1ee5 minh h\u1ecda: m\u1ed9t x\u01b0\u1edfng s\u1ea3n xu\u1ea5t k\u00fd &#8220;kho\u00e1n vi\u1ec7c&#8221; v\u1edbi 12 c\u00f4ng nh\u00e2n l\u00e0m ca c\u1ed1 \u0111\u1ecbnh su\u1ed1t 8 th\u00e1ng. Khi b\u1ecb ki\u1ec3m tra, x\u01b0\u1edfng c\u00f3 th\u1ec3 v\u1eeba b\u1ecb ph\u1ea1t v\u00ec giao k\u1ebft sai lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, v\u1eeba b\u1ecb bu\u1ed9c \u0111\u0103ng k\u00fd, truy \u0111\u00f3ng BHXH cho 12 ng\u01b0\u1eddi trong 8 th\u00e1ng k\u00e8m ti\u1ec1n l\u00e3i. Chi ph\u00ed truy thu th\u01b0\u1eddng l\u1edbn h\u01a1n nhi\u1ec1u so v\u1edbi kho\u1ea3n ti\u1ebft ki\u1ec7m ban \u0111\u1ea7u.<\/p><p style=\"text-align: justify;\">V\u1edbi tr\u01b0\u1eddng h\u1ee3p tr\u1ed1n \u0111\u00f3ng c\u00f3 quy m\u00f4 l\u1edbn, \u0110i\u1ec1u 216 B\u1ed9 lu\u1eadt H\u00ecnh s\u1ef1 c\u00f2n quy \u0111\u1ecbnh t\u1ed9i tr\u1ed1n \u0111\u00f3ng BHXH, BHYT, BHTN cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u00ec v\u1eady, r\u00e0 so\u00e1t l\u1ea1i c\u00e1c h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c \u0111ang d\u00f9ng l\u00e0 vi\u1ec7c n\u00ean l\u00e0m \u0111\u1ecbnh k\u1ef3, nh\u1ea5t l\u00e0 \u1edf doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng th\u1eddi v\u1ee5.<\/p><p style=\"text-align: justify;\">Sau khi n\u1eafm r\u00f5 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 chuy\u1ec3n sang b\u01b0\u1edbc so\u1ea1n th\u1ea3o h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u kho\u1ea3n c\u1ea7n thi\u1ebft.<\/p><h2 style=\"text-align: justify;\">5. M\u1eabu h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c v\u00e0 c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ea7n c\u00f3<\/h2><p style=\"text-align: justify;\">Ph\u00e1p lu\u1eadt kh\u00f4ng ban h\u00e0nh m\u1eabu h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c b\u1eaft bu\u1ed9c, c\u00e1c b\u00ean \u0111\u01b0\u1ee3c t\u1ef1 do th\u1ecfa thu\u1eadn n\u1ed9i dung mi\u1ec5n kh\u00f4ng tr\u00e1i quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. D\u00f9 v\u1eady, \u0111\u1ec3 h\u1ee3p \u0111\u1ed3ng c\u00f3 gi\u00e1 tr\u1ecb l\u00e0m c\u0103n c\u1ee9 thanh to\u00e1n, kh\u1ea5u tr\u1eeb thu\u1ebf, h\u1ea1ch to\u00e1n chi ph\u00ed v\u00e0 gi\u1ea3i quy\u1ebft tranh ch\u1ea5p, m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng ch\u1eb7t ch\u1ebd n\u00ean c\u00f3 c\u00e1c \u0111i\u1ec1u kho\u1ea3n d\u01b0\u1edbi \u0111\u00e2y.<\/p><table><thead><tr><td style=\"text-align: center;\"><strong>\u0110i\u1ec1u kho\u1ea3n<\/strong><\/td><td style=\"text-align: center;\"><strong>N\u1ed9i dung c\u1ea7n ghi r\u00f5<\/strong><\/td><\/tr><tr><td>Th\u00f4ng tin c\u00e1c b\u00ean<\/td><td>T\u00ean, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf, ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n c\u1ee7a b\u00ean giao kho\u00e1n; h\u1ecd t\u00ean, s\u1ed1 CCCD, \u0111\u1ecba ch\u1ec9, m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3) c\u1ee7a b\u00ean nh\u1eadn kho\u00e1n<\/td><\/tr><tr><td>N\u1ed9i dung c\u00f4ng vi\u1ec7c<\/td><td>M\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c, kh\u1ed1i l\u01b0\u1ee3ng, ti\u00eau chu\u1ea9n ch\u1ea5t l\u01b0\u1ee3ng, k\u1ebft qu\u1ea3 b\u00e0n giao<\/td><\/tr><tr><td>H\u00ecnh th\u1ee9c kho\u00e1n<\/td><td>Kho\u00e1n tr\u1ecdn g\u00f3i, kho\u00e1n nh\u00e2n c\u00f4ng hay kho\u00e1n theo s\u1ea3n ph\u1ea9m; b\u00ean n\u00e0o cung c\u1ea5p v\u1eadt t\u01b0, d\u1ee5ng c\u1ee5<\/td><\/tr><tr><td>Th\u1eddi h\u1ea1n, \u0111\u1ecba \u0111i\u1ec3m<\/td><td>Ng\u00e0y b\u1eaft \u0111\u1ea7u, ng\u00e0y ho\u00e0n th\u00e0nh, ti\u1ebfn \u0111\u1ed9 t\u1eebng giai \u0111o\u1ea1n<\/td><\/tr><tr><td>Gi\u00e1 tr\u1ecb, thanh to\u00e1n<\/td><td>T\u1ed5ng ti\u1ec1n kho\u00e1n ho\u1eb7c \u0111\u01a1n gi\u00e1, s\u1ed1 \u0111\u1ee3t thanh to\u00e1n g\u1eafn v\u1edbi nghi\u1ec7m thu, h\u00ecnh th\u1ee9c chuy\u1ec3n kho\u1ea3n<\/td><\/tr><tr><td>Thu\u1ebf TNCN<\/td><td>S\u1ed1 ti\u1ec1n \u0111\u00e3 bao g\u1ed3m hay ch\u01b0a bao g\u1ed3m thu\u1ebf, c\u00e1ch kh\u1ea5u tr\u1eeb<\/td><\/tr><tr><td>Nghi\u1ec7m thu, b\u00e0n giao<\/td><td>Ti\u00eau ch\u00ed \u0111\u1ea1t, th\u1eddi h\u1ea1n nghi\u1ec7m thu, bi\u00ean b\u1ea3n nghi\u1ec7m thu<\/td><\/tr><tr><td>Vi ph\u1ea1m, tranh ch\u1ea5p<\/td><td>Ph\u1ea1t ch\u1eadm ti\u1ebfn \u0111\u1ed9, b\u1ed3i th\u01b0\u1eddng, ph\u01b0\u01a1ng th\u1ee9c gi\u1ea3i quy\u1ebft<\/td><\/tr><\/thead><\/table><p style=\"text-align: justify;\">Ngo\u00e0i b\u1ea3ng tr\u00ean, c\u00f3 ba \u0111i\u1ec3m so\u1ea1n th\u1ea3o gi\u00fap h\u1ee3p \u0111\u1ed3ng gi\u1eef \u0111\u00fang b\u1ea3n ch\u1ea5t d\u00e2n s\u1ef1.<\/p><ul style=\"text-align: justify;\"><li>Th\u1ee9 nh\u1ea5t, kh\u00f4ng \u0111\u01b0a v\u00e0o h\u1ee3p \u0111\u1ed3ng c\u00e1c \u0111i\u1ec1u kho\u1ea3n nh\u01b0 &#8220;tu\u00e2n th\u1ee7 n\u1ed9i quy lao \u0111\u1ed9ng&#8221;, &#8220;l\u00e0m vi\u1ec7c t\u1eeb 8h \u0111\u1ebfn 17h&#8221;, &#8220;ch\u1ecbu s\u1ef1 ph\u00e2n c\u00f4ng c\u1ee7a tr\u01b0\u1edfng b\u1ed9 ph\u1eadn&#8221;. Nh\u1eefng c\u00e2u n\u00e0y ch\u00ednh l\u00e0 b\u1eb1ng ch\u1ee9ng c\u1ee7a s\u1ef1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh.<\/li><li>Th\u1ee9 hai, g\u1ecdi kho\u1ea3n ti\u1ec1n l\u00e0 &#8220;ti\u1ec1n kho\u00e1n&#8221;, &#8220;gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng&#8221; thay v\u00ec &#8220;ti\u1ec1n l\u01b0\u01a1ng&#8221;.<\/li><li>Th\u1ee9 ba, g\u1eafn thanh to\u00e1n v\u1edbi bi\u00ean b\u1ea3n nghi\u1ec7m thu t\u1eebng \u0111\u1ee3t, kh\u00f4ng chi tr\u1ea3 c\u1ed1 \u0111\u1ecbnh theo th\u00e1ng.<\/li><\/ul><p style=\"text-align: justify;\">Khi k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c, hai b\u00ean n\u00ean l\u1eadp bi\u00ean b\u1ea3n nghi\u1ec7m thu, thanh l\u00fd h\u1ee3p \u0111\u1ed3ng ghi nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng ho\u00e0n th\u00e0nh, s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n, s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb. B\u1ed9 ch\u1ee9ng t\u1eeb g\u1ed3m h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu, ch\u1ee9ng t\u1eeb chi ti\u1ec1n, ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 doanh nghi\u1ec7p h\u1ea1ch to\u00e1n chi ph\u00ed h\u1ee3p l\u00fd. Thi\u1ebfu m\u1ed9t trong c\u00e1c ch\u1ee9ng t\u1eeb n\u00e0y, kho\u1ea3n chi c\u00f3 th\u1ec3 b\u1ecb lo\u1ea1i khi c\u01a1 quan thu\u1ebf ki\u1ec3m tra, khi\u1ebfn doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p b\u1ed5 sung thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p><p style=\"text-align: justify;\">Khung n\u1ed9i dung tham kh\u1ea3o cho m\u1ed9t b\u1ea3n h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c g\u1ed3m c\u00e1c \u0111i\u1ec1u sau:<\/p><ul style=\"text-align: justify;\"><li>\u0110i\u1ec1u 1. N\u1ed9i dung c\u00f4ng vi\u1ec7c giao kho\u00e1n.<\/li><li>\u0110i\u1ec1u 2. H\u00ecnh th\u1ee9c kho\u00e1n, v\u1eadt t\u01b0 v\u00e0 d\u1ee5ng c\u1ee5.<\/li><li>\u0110i\u1ec1u 3. Th\u1eddi h\u1ea1n, \u0111\u1ecba \u0111i\u1ec3m th\u1ef1c hi\u1ec7n.<\/li><li>\u0110i\u1ec1u 4. Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng, ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n v\u00e0 ngh\u0129a v\u1ee5 thu\u1ebf.<\/li><li>\u0110i\u1ec1u 5. Nghi\u1ec7m thu, b\u00e0n giao k\u1ebft qu\u1ea3.<\/li><li>\u0110i\u1ec1u 6. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean giao kho\u00e1n.<\/li><li>\u0110i\u1ec1u 7. Quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 c\u1ee7a b\u00ean nh\u1eadn kho\u00e1n.<\/li><li>\u0110i\u1ec1u 8. Vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, gi\u1ea3i quy\u1ebft tranh ch\u1ea5p, hi\u1ec7u l\u1ef1c.<\/li><\/ul><p style=\"text-align: justify;\">Khi doanh nghi\u1ec7p v\u1eeba c\u00f3 nh\u00e2n s\u1ef1 ch\u00ednh th\u1ee9c, v\u1eeba c\u00f3 nhi\u1ec1u c\u00e1 nh\u00e2n nh\u1eadn kho\u00e1n, b\u00e0i to\u00e1n ti\u1ebfp theo l\u00e0 qu\u1ea3n l\u00fd t\u1eadp trung \u0111\u1ec3 kh\u00f4ng b\u1ecf s\u00f3t ngh\u0129a v\u1ee5 v\u00e0 ph\u00e2n lo\u1ea1i \u0111\u00fang t\u1eebng nh\u00f3m.<\/p><h2 style=\"text-align: justify;\">6. Qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 ch\u00ednh th\u1ee9c v\u00e0 lao \u0111\u1ed9ng giao kho\u00e1n tr\u00ean c\u00f9ng m\u1ed9t h\u1ec7 th\u1ed1ng<\/h2><p style=\"text-align: justify;\">Kh\u00f3 kh\u0103n ph\u1ed5 bi\u1ebfn c\u1ee7a b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 l\u00e0 d\u1eef li\u1ec7u v\u1ec1 ng\u01b0\u1eddi nh\u1eadn kho\u00e1n n\u1eb1m r\u1ea3i r\u00e1c trong file Excel, email, h\u1ed3 s\u01a1 gi\u1ea5y, t\u00e1ch bi\u1ec7t v\u1edbi d\u1eef li\u1ec7u nh\u00e2n vi\u00ean ch\u00ednh th\u1ee9c. Khi c\u1ea7n r\u00e0 so\u00e1t ai \u0111ang l\u00e0m vi\u1ec7c li\u00ean t\u1ee5c, ai \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n chuy\u1ec3n sang h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, ai \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf bao nhi\u00eau, vi\u1ec7c t\u1ed5ng h\u1ee3p th\u1ee7 c\u00f4ng d\u1ec5 sai s\u00f3t v\u00e0 t\u1ed1n th\u1eddi gian.<\/p><p style=\"text-align: justify;\">R\u1ee7i ro kh\u00f4ng ch\u1ec9 n\u1eb1m \u1edf th\u1eddi gian. Khi thanh tra lao \u0111\u1ed9ng ho\u1eb7c c\u01a1 quan BHXH y\u00eau c\u1ea7u cung c\u1ea5p h\u1ed3 s\u01a1, doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c t\u1eebng ng\u01b0\u1eddi nh\u1eadn kho\u00e1n l\u00e0m vi\u1ec7c \u0111\u1ed9c l\u1eadp, \u0111\u01b0\u1ee3c thanh to\u00e1n theo nghi\u1ec7m thu. N\u1ebfu h\u1ee3p \u0111\u1ed3ng, bi\u00ean b\u1ea3n nghi\u1ec7m thu, ch\u1ee9ng t\u1eeb chi ti\u1ec1n l\u01b0u \u1edf nhi\u1ec1u n\u01a1i kh\u00e1c nhau, vi\u1ec7c ch\u1ee9ng minh tr\u1edf n\u00ean kh\u00f3 kh\u0103n. Ng\u01b0\u1ee3c l\u1ea1i, khi m\u1ed9t ng\u01b0\u1eddi \u0111\u00e3 chuy\u1ec3n sang l\u00e0m vi\u1ec7c \u1ed5n \u0111\u1ecbnh m\u00e0 h\u1ed3 s\u01a1 v\u1eabn n\u1eb1m \u1edf nh\u00f3m kho\u00e1n vi\u1ec7c, doanh nghi\u1ec7p d\u1ec5 b\u1ecf l\u1ee1 th\u1eddi h\u1ea1n \u0111\u0103ng k\u00fd BHXH b\u1eaft bu\u1ed9c.<\/p><p style=\"text-align: justify;\">Ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 <a href=\"https:\/\/lacviet.vn\/lac-viet-surehcs-hrm\/\">L\u1ea1c Vi\u1ec7t SureHCS<\/a>\u00a0gi\u00fap doanh nghi\u1ec7p \u0111\u01b0a h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 v\u1ec1 m\u1ed9t n\u01a1i l\u01b0u tr\u1eef \u0111i\u1ec7n t\u1eed t\u1eadp trung, tra c\u1ee9u nhanh theo t\u1eebng nh\u00f3m \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng. M\u1ed9t s\u1ed1 n\u0103ng l\u1ef1c \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng b\u1ed1 tr\u00ean trang s\u1ea3n ph\u1ea9m:<\/p><ul style=\"text-align: justify;\"><li>H\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 \u0111i\u1ec7n t\u1eed t\u1eadp trung, qu\u1ea3n l\u00fd theo t\u1eebng nh\u00f3m nh\u00e2n s\u1ef1, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng.<\/li><li>K\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed, gia h\u1ea1n h\u1ee3p \u0111\u1ed3ng tr\u1ef1c ti\u1ebfp tr\u00ean ph\u1ea7n m\u1ec1m, t\u00edch h\u1ee3p k\u00fd s\u1ed1 theo Ngh\u1ecb \u0111\u1ecbnh 337\/2025\/N\u0110-CP.<\/li><li>T\u00ednh l\u01b0\u01a1ng linh ho\u1ea1t theo 3P, KPI, s\u1ea3n ph\u1ea9m, gi\u1edd, ca, ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p v\u1eeba tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian v\u1eeba tr\u1ea3 theo s\u1ea3n ph\u1ea9m.<\/li><li>Ph\u00e2n h\u1ec7 ph\u00fac l\u1ee3i, BHXH, chi l\u01b0\u01a1ng; t\u00edch h\u1ee3p iVAN k\u1ebft n\u1ed1i c\u01a1 quan BHXH.<\/li><\/ul><p style=\"text-align: justify;\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"47583\" class=\"elementor elementor-47583\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-460c65d e-flex e-con-boxed e-con e-parent\" data-id=\"460c65d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6df9337 elementor-widget elementor-widget-spacer\" data-id=\"6df9337\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be280ce elementor-widget elementor-widget-text-editor\" data-id=\"be280ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><strong style=\"color: #cf2e2e; font-size: 130%; text-align: center;\">L\u1ea0C VI\u1ec6T SUREHCS &#8211; QU\u1ea2N TR\u1eca NH\u00c2N S\u1ef0 TI\u1ec0N L\u01af\u01a0NG C&amp;B, T\u00d9Y CH\u1ec8NH CHUY\u00caN S\u00c2U CHO DOANH NGHI\u1ec6P L\u1edaN<\/strong><\/p><\/div><p style=\"text-align: justify;\">L\u1ea1c Vi\u1ec7t SureHCS l\u00e0 ph\u1ea7n m\u1ec1m HRM qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 to\u00e0n di\u1ec7n, \u0111\u01b0\u1ee3c ph\u00e1t tri\u1ec3n b\u1edfi L\u1ea1c Vi\u1ec7t \u2013 \u0111\u01a1n v\u1ecb h\u01a1n 30 n\u0103m kinh nghi\u1ec7m trong l\u0129nh v\u1ef1c ph\u1ea7n m\u1ec1m qu\u1ea3n tr\u1ecb doanh nghi\u1ec7p t\u1ea1i Vi\u1ec7t Nam v\u1edbi ti\u00eau chu\u1ea9n qu\u1ed1c t\u1ebf nh\u01b0 CMMI Level\u202f3, ISO 9001:2015 v\u00e0 ISO 27001:2013.<\/p><p style=\"text-align: justify;\">SureHCS kh\u00f4ng ch\u1ec9 \u0111\u00e1p \u1ee9ng c\u00e1c nghi\u1ec7p v\u1ee5 nh\u00e2n s\u1ef1 ti\u00eau chu\u1ea9n, m\u00e0 \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 x\u1eed l\u00fd c\u00e1c b\u00e0i to\u00e1n nh\u00e2n s\u1ef1 \u2013 C&amp;B \u2013 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p, quy m\u00f4 l\u1edbn, \u0111a c\u00f4ng ty, \u0111a ng\u00e0nh, \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p FDI, t\u1eadp \u0111o\u00e0n, nh\u00e0 m\u00e1y s\u1ea3n xu\u1ea5t, logistics, h\u00e0ng kh\u00f4ng, kh\u00e1ch s\u1ea1n, th\u01b0\u01a1ng m\u1ea1i \u2013 d\u1ecbch v\u1ee5.<\/p><p style=\"text-align: justify;\">H\u1ec7 th\u1ed1ng \u0111\u01b0\u1ee3c tri\u1ec3n khai linh ho\u1ea1t On-premise ho\u1eb7c theo m\u00f4 h\u00ecnh t\u00f9y ch\u1ec9nh chuy\u00ean s\u00e2u, gi\u00fap doanh nghi\u1ec7p t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh nh\u00e2n s\u1ef1 \u2013 ch\u1ea5m c\u00f4ng \u2013 t\u00ednh l\u01b0\u01a1ng \u2013 ph\u00fac l\u1ee3i \u2013 b\u1ea3o hi\u1ec3m, thay th\u1ebf ho\u00e0n to\u00e0n vi\u1ec7c qu\u1ea3n l\u00fd th\u1ee7 c\u00f4ng b\u1eb1ng Excel r\u1eddi r\u1ea1c.<\/p><p style=\"text-align: justify;\"><b>C\u00e1c ph\u00e2n h\u1ec7 c\u1ed1t l\u00f5i c\u1ee7a ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS:<\/b><\/p><ul><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><em><span style=\"text-decoration: underline;\"><b>Ph\u00e2n h\u1ec7 Tuy\u1ec3n d\u1ee5ng \u2013 \u0110\u00e0o t\u1ea1o:<\/b><\/span><\/em><span style=\"font-weight: 400;\"> Qu\u1ea3n l\u00fd xuy\u00ean su\u1ed1t tuy\u1ec3n d\u1ee5ng, h\u1ed9i nh\u1eadp \u0111\u00e0o t\u1ea1o nh\u00e2n s\u1ef1, h\u1ed7 tr\u1ee3 x\u00e2y d\u1ef1ng Talent Pipeline cho doanh nghi\u1ec7p quy m\u00f4 l\u1edbn.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><em><span style=\"text-decoration: underline;\">C\u1ed5ng th\u00f4ng tin &amp; Qu\u1ea3n l\u00fd h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> L\u01b0u tr\u1eef h\u1ed3 s\u01a1 nh\u00e2n s\u1ef1 \u0111i\u1ec7n t\u1eed t\u1eadp trung, c\u1ed5ng self-service cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed ngay tr\u00ean h\u1ec7 th\u1ed1ng.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><span style=\"text-decoration: underline;\"><em>Ph\u00e2n h\u1ec7 Ch\u1ea5m c\u00f4ng<\/em><\/span>:<\/b><span style=\"font-weight: 400;\"> Ch\u1ea5m c\u00f4ng \u0111a h\u00ecnh th\u1ee9c (v\u00e2n tay, nh\u1eadn di\u1ec7n khu\u00f4n m\u1eb7t Face ID, GPS, Wifi, online), k\u1ebft n\u1ed1i nhi\u1ec1u lo\u1ea1i m\u00e1y ch\u1ea5m c\u00f4ng, h\u1ed7 tr\u1ee3 ch\u1ea5m c\u00f4ng theo gi\u1edd, theo ca, ca linh ho\u1ea1t cho nh\u00e0 m\u00e1y v\u00e0 kh\u00e1ch s\u1ea1n.<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><b><em><span style=\"text-decoration: underline;\">Ph\u00e2n h\u1ec7 T\u00ednh l\u01b0\u01a1ng &amp; C&amp;B<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> T\u1ef1 \u0111\u1ed9ng t\u00ednh l\u01b0\u01a1ng theo nhi\u1ec1u m\u00f4 h\u00ecnh (gi\u1edd, ca, s\u1ea3n ph\u1ea9m, 3P, KPI hi\u1ec7u su\u1ea5t\u2026), li\u00ean k\u1ebft tr\u1ef1c ti\u1ebfp d\u1eef li\u1ec7u ch\u1ea5m c\u00f4ng \u2013 hi\u1ec7u su\u1ea5t \u2013 ph\u00fac l\u1ee3i, thay th\u1ebf ho\u00e0n to\u00e0n t\u00ednh l\u01b0\u01a1ng th\u1ee7 c\u00f4ng b\u1eb1ng Excel.<\/span><\/li><li style=\"text-align: justify;\"><b><em><span style=\"text-decoration: underline;\">Ph\u00fac l\u1ee3i \u2013 BHXH \u2013 Chi l\u01b0\u01a1ng<\/span><\/em>:<\/b><span style=\"font-weight: 400;\"> Qu\u1ea3n l\u00fd ph\u00fac l\u1ee3i linh ho\u1ea1t, t\u00edch h\u1ee3p\u00a0BHXH online iCare \u0111i\u1ec7n t\u1eed v\u00e0 Bank Hub chi l\u01b0\u01a1ng t\u1ef1 \u0111\u1ed9ng, h\u1ed7 tr\u1ee3 chi tr\u1ea3 \u0111a ti\u1ec1n t\u1ec7 cho doanh nghi\u1ec7p FDI. T\u00edch h\u1ee3p ch\u1eef k\u00fd s\u1ed1 ch\u1ee9ng t\u1eeb thu\u1ebf TNCN, t\u00edch h\u1ee3p k\u00fd s\u1ed1 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed.<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2669094 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"2669094\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;1&quot;,&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"B\u0103ng chuy\u1ec1n h\u00ecnh \u1ea3nh\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-1.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-11.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-12.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-13.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-14.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-15.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"7 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-2.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"8 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-21.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"9 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-22.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"10 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-23.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"11 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-24.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"12 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-3.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"13 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-31.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"14 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-32.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"15 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-33.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"16 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-34.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"17 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-35.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"18 tr\u00ean 18\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/lacviet.vn\/wp-content\/uploads\/2025\/09\/lac-viet-surehcs-hrm-36.png\" alt=\"Ph\u1ea7n m\u1ec1m nh\u00e2n s\u1ef1 L\u1ea1c Vi\u1ec7t SureHCS HRM\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18bc699 elementor-widget elementor-widget-text-editor\" data-id=\"18bc699\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div><p style=\"text-align: center;\"><b><strong><a href=\"https:\/\/www.surehcs.com\/quan-tri-nguon-nhan-luc\/?utm_source=lacviet.vn&amp;utm_medium=tinh-nang\" target=\"_blank\" rel=\"nofollow noopener\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/b><\/p><p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>T\u00cdCH H\u1ee2P AI T\u0102NG T\u1ed0C CHUY\u1ec2N \u0110\u1ed4I S\u1ed0 QU\u1ea2N TR\u1eca NGU\u1ed2N NH\u00c2N L\u1ef0C<\/strong><\/span><\/p><p style=\"text-align: justify;\"><span style=\"font-weight: 400; color: #000000;\">L\u1ea1c Vi\u1ec7t \u0111\u00e3 ch\u00ednh th\u1ee9c ra m\u1eaft B\u1ed9 3 tr\u1ee3 l\u00fd AI nh\u00e2n s\u1ef1 t\u00edch h\u1ee3p s\u00e2u v\u00e0o LV SureHCS g\u1ed3m LV-AI.Docs, LV\u2011AI.Resume v\u00e0 LV\u2011AI.Help \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng h\u00f3a c\u00e1c t\u00e1c v\u1ee5 h\u00e0nh ch\u00ednh, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u n\u00e2ng cao tr\u1ea3i nghi\u1ec7m nh\u00e2n s\u1ef1<\/span><\/p><ul style=\"text-align: justify;\"><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Docs<\/strong>: t\u1ef1 \u0111\u1ed9ng b\u00f3c t\u00e1ch chuy\u1ec3n d\u1eef li\u1ec7u t\u1eeb gi\u1ea5y t\u1edd nh\u01b0 CCCD, s\u1ed5 BHXH, b\u1eb1ng c\u1ea5p th\u00e0nh h\u1ed3 s\u01a1 k\u1ef9 thu\u1eadt s\u1ed1 chu\u1ea9n h\u00f3a<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Resume<\/strong>: <span style=\"color: #000000;\">t\u1ef1 \u0111\u1ed9ng b\u00f3c t\u00e1ch CV m\u1ecdi \u0111\u1ecbnh d\u1ea1ng, <\/span>ph\u00e2n t\u00edch CV t\u1ef1 \u0111\u1ed9ng, x\u00e2y h\u1ed3 s\u01a1 \u1ee9ng vi\u00ean, t\u00ecm ng\u01b0\u1eddi \u0111\u00fang ti\u00eau ch\u00ed b\u1eb1ng prompt th\u00f4ng minh, khai th\u00e1c d\u1eef li\u1ec7u candidate pool hi\u1ec7u qu\u1ea3\u00a0<\/span><\/li><li style=\"font-weight: 400; text-align: justify;\" aria-level=\"1\"><span style=\"font-weight: 400; color: #000000;\"><strong>LV\u2011AI.Help<\/strong>: chatbot n\u1ed9i b\u1ed9 h\u1ed7 tr\u1ee3 tr\u1ea3 l\u1eddi c\u00e2u h\u1ecfi HR 24\/7, truy xu\u1ea5t bi\u1ec3u m\u1eabu quy tr\u00ecnh nhanh ch\u00f3ng theo ng\u1eef c\u1ea3nh ng\u01b0\u1eddi d\u00f9ng<\/span><\/li><\/ul><p><iframe title=\"YouTube video player\" src=\"https:\/\/www.youtube.com\/embed\/oFa6ZfmwEbM?si=t9VPFAvY6KSLKaJJ&amp;start=23\" width=\"900\" height=\"600\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\">\ufeff<\/span><\/iframe><\/p><p><span style=\"font-weight: 400;\">SureHCS \u0111\u1eb7c bi\u1ec7t ph\u00f9 h\u1ee3p v\u1edbi:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p quy m\u00f4 l\u1edbn, <\/span><b>t\u1eeb 300 \u2013 tr\u00ean 10.000 nh\u00e2n s\u1ef1<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1eadp \u0111o\u00e0n, doanh nghi\u1ec7p <\/span><b>\u0111a c\u00f4ng ty con, \u0111a chi nh\u00e1nh<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p FDI, s\u1ea3n xu\u1ea5t, nh\u00e0 m\u00e1y, logistics, h\u00e0ng kh\u00f4ng c\u1ea7n ch\u1ea5m c\u00f4ng \u2013 ph\u00e2n ca \u2013 t\u00ednh l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p c\u00f3 nghi\u1ec7p v\u1ee5 C&amp;B \u0111\u1eb7c th\u00f9, c\u1ea7n <\/span><b>t\u00f9y ch\u1ec9nh s\u00e2u theo th\u1ef1c t\u1ebf v\u1eadn h\u00e0nh<a id=\"tuvan\"><\/a><\/b><\/li><li><span style=\"font-weight: 400;\">Doanh nghi\u1ec7p \u0111ang qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 th\u1ee7 c\u00f4ng b\u1eb1ng Excel, nhi\u1ec1u lo\u1ea1i m\u00e1y ch\u1ea5m c\u00f4ng, c\u1ea7n <\/span><b>t\u1ef1 \u0111\u1ed9ng h\u00f3a to\u00e0n b\u1ed9 quy tr\u00ecnh<\/b><\/li><\/ul><\/div><div style=\"text-align: center;\">\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cfb3b3c e-con-full e-flex e-con e-child\" data-id=\"cfb3b3c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf871a3 elementor-widget elementor-widget-text-editor\" data-id=\"bf871a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"font-size: 120%; color: #cf2e2e;\"><strong>KH\u00c1CH H\u00c0NG TI\u00caU BI\u1ec2U \u0110ANG TRI\u1ec2N KHAI LV SUREHCS<\/strong><\/span><\/p><p style=\"text-align: justify;\"><em>SureHCS \u0111ang \u0111\u01b0\u1ee3c tin d\u00f9ng b\u1edfi nhi\u1ec1u doanh nghi\u1ec7p l\u1edbn v\u00e0 t\u1eadp \u0111o\u00e0n h\u00e0ng \u0111\u1ea7u nh\u01b0: <strong>Coca-Cola, <a href=\"https:\/\/lacviet.vn\/cong-ty-co-phan-det-may-dau-tu-thuong-mai-thanh-cong-chuan-hoa-quan-ly-nhan-su-voi-giai-phap-phan-mem-lv-surehcs\/\">D\u1ec7t May Th\u00e0nh C\u00f4ng<\/a>, Nh\u1ef1a Long Th\u00e0nh, <a href=\"https:\/\/lacviet.vn\/lac-viet-phu-hung-life-dong-hanh-cung-phat-trien\/\">Ph\u00fa H\u01b0ng Life<\/a>, <a href=\"https:\/\/lacviet.vn\/tong-cong-ty-cang-hang-khong-viet-nam-chuyen-doi-so-quan-tri-nhan-su-voi-lv-surehcs\/\">C\u1ea3ng H\u00e0ng Kh\u00f4ng Vi\u1ec7t Nam (ACV)<\/a><\/strong>, <strong><a href=\"https:\/\/lacviet.vn\/long-hau-trien-khai-he-thong-phan-mem-nhan-su-lv-surehcs-toi-uu-quan-tri-but-pha-nang-suat\/\">Khu c\u00f4ng nghi\u1ec7p Long H\u1eadu<\/a><\/strong>, c\u00e1c doanh nghi\u1ec7p thu\u1ed9c T\u1eadp \u0111o\u00e0n SGC<span style=\"font-weight: 400;\">, c\u00f9ng nhi\u1ec1u doanh nghi\u1ec7p FDI trong c\u00e1c l\u0129nh v\u1ef1c s\u1ea3n xu\u1ea5t, logistics, th\u01b0\u01a1ng m\u1ea1i \u2013 d\u1ecbch v\u1ee5.<\/span><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d67626c elementor-widget elementor-widget-text-editor\" data-id=\"d67626c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul style=\"text-align: justify;\"><li style=\"text-align: justify;\" aria-level=\"1\"><strong>Coca-Cola Vi\u1ec7t Nam<\/strong>: Tri\u1ec3n khai h\u1ec7 th\u1ed1ng LV SureHCS \u0111\u1ec3 s\u1ed1 h\u00f3a to\u00e0n di\u1ec7n c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb nh\u00e2n s\u1ef1 gi\u00fap t\u1eadp \u0111o\u00e0n chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u, t\u1ed1i \u01b0u v\u1eadn h\u00e0nh HR theo m\u00f4 h\u00ecnh qu\u1ed1c t\u1ebf.<\/li><li style=\"text-align: justify;\" aria-level=\"1\"><strong>C\u00f4ng ty D\u1ec7t May Th\u00e0nh C\u00f4ng (TCM)<\/strong>: \u00c1p d\u1ee5ng LV SureHCS \u0111\u1ec3 qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1, l\u01b0\u01a1ng, ph\u00fac l\u1ee3i, ch\u1ea5m c\u00f4ng v\u00e0 h\u1ed3 s\u01a1 n\u0103ng l\u1ef1c cho g\u1ea7n 5.000 nh\u00e2n vi\u00ean tr\u00ean 5 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng \u2013 t\u1eeb d\u1ec7t may, th\u1eddi trang \u0111\u1ebfn b\u1ea5t \u0111\u1ed9ng s\u1ea3n.<\/li><li style=\"text-align: justify;\" aria-level=\"1\"><strong>T\u1ed5ng C\u00f4ng ty C\u1ea3ng H\u00e0ng Kh\u00f4ng Vi\u1ec7t Nam (ACV)<\/strong>: Tin t\u01b0\u1edfng l\u1ef1a ch\u1ecdn LV SureHCS \u0111\u1ec3 v\u1eadn h\u00e0nh h\u1ec7 th\u1ed1ng nh\u00e2n s\u1ef1 quy m\u00f4 l\u1edbn v\u1edbi h\u01a1n 10.000 nh\u00e2n vi\u00ean, 24 \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c, gi\u1ea3i quy\u1ebft tri\u1ec7t \u0111\u1ec3 b\u00e0i to\u00e1n nghi\u1ec7p v\u1ee5 ph\u1ee9c t\u1ea1p c\u1ee7a m\u00f4 h\u00ecnh c\u00f4ng ty Nh\u00e0 n\u01b0\u1edbc.<\/li><\/ul><blockquote><p style=\"text-align: center;\"><span style=\"color: #cf2e2e;\"><strong>\u0110\u0102NG K\u00dd NH\u1eacN DEMO NGAY<\/strong><\/span><\/p><p style=\"text-align: center;\"><div class=\"frm_forms  with_frm_style frm_style_formidable-style\" id=\"frm_form_29_container\" data-token=\"5ebf495c9534cd0879eed430c083f07a\">\n<form enctype=\"multipart\/form-data\" method=\"post\" class=\"frm-show-form \" id=\"form_nhan-su-surehcs\" data-frm-error-config=\"{&quot;includeAlertRole&quot;:false,&quot;focusFirstError&quot;:false,&quot;focusErrorSummary&quot;:true}\" data-token=\"5ebf495c9534cd0879eed430c083f07a\">\n<div class=\"frm_form_fields \">\n<fieldset>\n<legend class=\"frm_screen_reader\">\u0110\u0103ng k\u00fd PM nh\u00e2n s\u1ef1<\/legend>\r\n\r\n<div class=\"frm_fields_container\">\n<input type=\"hidden\" name=\"frm_action\" value=\"create\" \/>\n<input type=\"hidden\" name=\"form_id\" value=\"29\" \/>\n<input type=\"hidden\" name=\"frm_hide_fields_29\" id=\"frm_hide_fields_29\" value=\"\" \/>\n<input type=\"hidden\" name=\"form_key\" value=\"nhan-su-surehcs\" \/>\n<input type=\"hidden\" name=\"item_meta[0]\" value=\"\" \/>\n<input type=\"hidden\" id=\"frm_submit_entry_29\" name=\"frm_submit_entry_29\" value=\"10aa4a1253\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/posts\/56480\" \/><div id=\"frm_field_267_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm12 frm_first\">\r\n    <label for=\"field_k597l744\" id=\"field_k597l744_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_k597l744\" name=\"item_meta[267]\" value=\"\"  placeholder=\"H\u1ecd v\u00e0 t\u00ean*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_268_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6 frm_first\">\r\n    <label for=\"field_k7d4c744\" id=\"field_k7d4c744_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"tel\" id=\"field_k7d4c744\" name=\"item_meta[268]\" value=\"\"  placeholder=\"S\u1ed1 \u0111i\u1ec7n tho\u1ea1i*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\" pattern=\"((\\+\\d{1,3}(-|.| )?\\(?\\d\\)?(-| |.)?\\d{1,5})|(\\(?\\d{2,6}\\)?))(-|.| )?(\\d{3,4})(-|.| )?(\\d{4})(( x| ext)\\d{1,5}){0,1}$\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_269_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_qnbh4744\" id=\"field_qnbh4744_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"email\" id=\"field_qnbh4744\" name=\"item_meta[269]\" value=\"\"  placeholder=\"Email*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_270_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_c6cjz2\" id=\"field_c6cjz2_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[270]\" id=\"field_c6cjz2\"  placeholder=\"Ch\u1ee9c v\u1ee5\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ch\u1ee9c v\u1ee5<\/option><option  value=\"Ch\u1ee7 doanh nghi\u1ec7p\">Ch\u1ee7 doanh nghi\u1ec7p<\/option><option  value=\"Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c\">Gi\u00e1m \u0111\u1ed1c\/Ph\u00f3 gi\u00e1m \u0111\u1ed1c<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n\">Tr\u01b0\u1edfng ph\u00f2ng K\u00ea\u0301 toa\u0301n<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng\">Tr\u01b0\u1edfng ph\u00f2ng Mua ha\u0300ng<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng IT\">Tr\u01b0\u1edfng ph\u00f2ng IT<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1\">Tr\u01b0\u1edfng ph\u00f2ng Nh\u00e2n s\u1ef1<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Marketing\">Tr\u01b0\u1edfng ph\u00f2ng Marketing<\/option><option  value=\"Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh\">Tr\u01b0\u1edfng ph\u00f2ng Kinh doanh<\/option><option  value=\"Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\">Qu\u1ea3n l\u00fd d\u1ef1 \u00e1n<\/option><option  value=\"Nh\u00e2n vi\u00ean\">Nh\u00e2n vi\u00ean<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_271_container\" class=\"frm_form_field form-field  frm_required_field frm_top_container frm6\">\r\n    <label for=\"field_92h0d744\" id=\"field_92h0d744_label\" class=\"frm_primary_label\">\r\n        <span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n    <\/label>\r\n    <input type=\"text\" id=\"field_92h0d744\" name=\"item_meta[271]\" value=\"\"  placeholder=\"T\u00ean doanh nghi\u1ec7p\/MST*\" data-reqmsg=\"Th\u00f4ng tin n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u1ed1ng\" aria-required=\"true\" data-invmsg=\"Text is invalid\" aria-invalid=\"false\"  \/>\r\n    \r\n    \r\n<\/div>\n<div id=\"frm_field_272_container\" class=\"frm_form_field form-field  frm_top_container frm6 frm_first\">\r\n\t<label for=\"field_tidhs4\" id=\"field_tidhs4_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[272]\" id=\"field_tidhs4\"  placeholder=\"Quy m\u00f4 nh\u00e2n s\u1ef1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Quy m\u00f4 nh\u00e2n s\u1ef1<\/option><option  value=\"Si\u00eau Nho\u0309 (&lt;20)\">Si\u00eau Nho\u0309 (&lt;20)<\/option><option  value=\"Nho\u0309 (&lt;=100)\">Nho\u0309 (&lt;=100)<\/option><option  value=\"V\u01b0\u0300a (&lt;=500)\">V\u01b0\u0300a (&lt;=500)<\/option><option  value=\"L\u01a1\u0301n (&lt;=3000)\">L\u01a1\u0301n (&lt;=3000)<\/option><option  value=\"R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)\">R\u00e2\u0301t L\u01a1\u0301n (&gt;3000)<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_273_container\" class=\"frm_form_field form-field  frm_top_container frm6\">\r\n\t<label for=\"field_obq9c33\" id=\"field_obq9c33_label\" class=\"frm_primary_label\">\r\n\t\t<span class=\"frm_required\" aria-hidden=\"true\"><\/span>\r\n\t<\/label>\r\n\t\t\t<select name=\"item_meta[273]\" id=\"field_obq9c33\"  placeholder=\"Ng\u00e0nh ngh\u1ec1\" data-invmsg=\"This field kh\u00f4ng h\u1ee3p l\u1ec7\" aria-invalid=\"false\"  >\n\t\t<option  class=\"frm-select-placeholder\" value=\"\" data-placeholder=\"true\">Ng\u00e0nh ngh\u1ec1<\/option><option  value=\"D\u1ecbch v\u1ee5 c\u00f4ng\">D\u1ecbch v\u1ee5 c\u00f4ng<\/option><option  value=\"T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m\">T\u00e0i ch\u00ednh\/ng\u00e2n h\u00e0ng\/ba\u0309o hi\u00ea\u0309m<\/option><option  value=\"X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n\">X\u00e2y d\u1ef1ng\/b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/option><option  value=\"D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c\">D\u00e2\u0300u khi\u0301\/n\u01b0\u01a1\u0301c<\/option><option  value=\"Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o\">Gi\u00e1o d\u1ee5c\/\u0111\u00e0o t\u1ea1o<\/option><option  value=\"B\u00e1n l\u1ebb\">B\u00e1n l\u1ebb<\/option><option  value=\"Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng\">Th\u1ef1c ph\u1ea9m\/ha\u0300ng ti\u00eau du\u0300ng<\/option><option  value=\"D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc\">D\u01b0\u1ee3c ph\u1ea9m\/Y t\u1ebf\/CN sinh h\u1ecdc<\/option><option  value=\"D\u1ec7t\/may\">D\u1ec7t\/may<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n...)\">Sa\u0309n xu\u00e2\u0301t c\u00f4ng nghi\u00ea\u0323p n\u0103\u0323ng (c\u01a1 kh\u00ed, xi m\u0103ng, the\u0323\u0301p, \u0111i\u00ea\u0323n&#8230;)<\/option><option  value=\"S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300\">S\u1ea3n xu\u00e2\u0301t gi\u00e2\u0301y\/bao bi\u0300<\/option><option  value=\"Sa\u0309n xu\u00e2\u0301t kha\u0301c\">Sa\u0309n xu\u00e2\u0301t kha\u0301c<\/option><option  value=\"C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)\">C\u00f4ng ngh\u1ec7 cao (CNTT, \u0111i\u00ea\u0323n t\u01b0\u0309)<\/option><option  value=\"Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n\">Di\u0323ch vu\u0323 T\u01b0 v\u1ea5n\/HR\/k\u00ea\u0301 toa\u0301n<\/option><option  value=\"L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9\">L\u00e0m \u0111\u1eb9p\/spa\/th\u1ea9m m\u1ef9<\/option><option  value=\"V\u1eadn t\u1ea3i\/kho b\u00e3i\">V\u1eadn t\u1ea3i\/kho b\u00e3i<\/option><option  value=\"\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323\">\u00d4 t\u00f4\/xe ma\u0301y\/thi\u00ea\u0301t bi\u0323<\/option><option  value=\"Di\u0323ch vu\u0323 l\u01b0u tru\u0301\">Di\u0323ch vu\u0323 l\u01b0u tru\u0301<\/option><option  value=\"Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301\">Di\u0323ch vu\u0323 \u0103n u\u00f4\u0301ng\/gia\u0309i tri\u0301<\/option><option  value=\"D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c\">D\u1ecbch v\u1ee5 th\u01b0\u01a1ng ma\u0323i kha\u0301c<\/option><option  value=\"Kh\u00e1c\">Kh\u00e1c<\/option>\t<\/select>\n\t\r\n\t\r\n\t\r\n<\/div>\n<div id=\"frm_field_365_container\" class=\"frm_form_field form-field  frm_none_container\"><div  id=\"field_gakqo\" class=\"frm-g-recaptcha\" data-sitekey=\"6LexPF8bAAAAABVTCNDuOGGhiBWMaQijt5r_RX_G\" data-size=\"normal\" data-theme=\"light\"><\/div>\n\t\n\t\n<\/div>\n<div id=\"frm_field_275_container\" class=\"frm_form_field  frm_html_container form-field\">\n<div style=\"margin: 15px 0;\"><label style=\"display: flex; align-items: flex-start; gap: 8px; cursor: pointer; font-size: 14px; line-height: 1.5;\"><br \/>\n<input style=\"width: 14px; height: 14px; margin: 3px 0 0 0; flex-shrink: 0;\" name=\"privacy_policy\" required=\"\" type=\"checkbox\" value=\"1\" \/><br \/>\n<span style=\"font-size: 13px;\"><em>T\u00f4i \u0111\u1ed3ng \u00fd cho L\u1ea1c Vi\u1ec7t thu th\u1eadp v\u00e0 x\u1eed l\u00fd th\u00f4ng tin c\u00e1 nh\u00e2n \u0111\u1ec3 li\u00ean h\u1ec7, t\u01b0 v\u1ea5n theo y\u00eau c\u1ea7u v\u00e0 theo <a href=\"https:\/\/lacviet.vn\/chinh-sach-bao-ve-du-lieu-ca-nhan\/\" target=\"_blank\" rel=\"noopener noreferrer\"> Ch\u00ednh s\u00e1ch b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u c\u00e1 nh\u00e2n<\/a> c\u1ee7a L\u1ea1c Vi\u1ec7t.<\/em><\/span><br \/>\n<\/label><\/div>\n<\/div>\n<div id=\"frm_field_276_container\" class=\"frm_form_field form-field \">\r\n\t<div class=\"frm_submit frm_flex\">\r\n<button class=\"frm_button_submit\" type=\"submit\"  >G\u1eedi y\u00eau c\u1ea7u<\/button>\r\n\r\n\r\n\r\n<\/div>\r\n<\/div>\n\t<input type=\"hidden\" name=\"item_key\" value=\"\" \/>\n\t<\/div>\n<\/fieldset>\n<\/div>\n\n<\/form>\n<\/div>\n<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3693db0 elementor-widget elementor-widget-text-editor\" data-id=\"3693db0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #cf2e2e; font-size: 120%;\"><b>V\u00cc SAO DOANH NGHI\u1ec6P N\u00caN CH\u1eccN L\u1ea0C VI\u1ec6C SUREHCS?<\/b><\/span><\/p><ul style=\"text-align: justify;\"><li aria-level=\"1\">T\u00f9y ch\u1ec9nh theo nghi\u1ec7p v\u1ee5 th\u1ef1c t\u1ebf, kh\u00f4ng \u00e1p khu\u00f4n nh\u01b0 ph\u1ea7n m\u1ec1m \u0111\u00f3ng g\u00f3i.<\/li><li aria-level=\"1\">X\u1eed l\u00fd \u0111\u01b0\u1ee3c b\u00e0i to\u00e1n nh\u00e2n s\u1ef1 \u2013 ti\u1ec1n l\u01b0\u01a1ng ph\u1ee9c t\u1ea1p m\u00e0 nhi\u1ec1u ph\u1ea7n m\u1ec1m HRM kh\u00e1c kh\u00f4ng \u0111\u00e1p \u1ee9ng.<\/li><li aria-level=\"1\">Am hi\u1ec3u s\u00e2u v\u1eadn h\u00e0nh doanh nghi\u1ec7p Vi\u1ec7t &amp; FDI, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ph\u00e1p l\u00fd Vi\u1ec7t Nam (lao \u0111\u1ed9ng, BHXH, thu\u1ebf TNCN).<\/li><li aria-level=\"1\">H\u1ec7 sinh th\u00e1i t\u00edch h\u1ee3p m\u1ea1nh: ch\u1ea5m c\u00f4ng \u2013 l\u01b0\u01a1ng \u2013 ng\u00e2n h\u00e0ng \u2013 BHXH \u2013 h\u1ee3p \u0111\u1ed3ng \u0111i\u1ec7n t\u1eed.<\/li><\/ul><div style=\"text-align: justify;\"><a class=\"zalo-banner\" href=\"https:\/\/www.surehcs.com\/?utm_source=lacvietvn&amp;utm_medium=banner-usp\" target=\"_blank\" rel=\"noopener\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/www.surehcs.com\/wp-content\/uploads\/2025\/03\/banner-surehcs-hr-1.gif\" alt=\"gi\u1ea3i ph\u00e1p qu\u1ea3n l\u00fd nh\u00e2n s\u1ef1 SureHCS\" width=\"630\" height=\"420\" \/><\/a><\/div><div style=\"text-align: center;\"><p><b> <strong><a href=\"https:\/\/www.surehcs.com\/quan-tri-nguon-nhan-luc\/?utm_source=lacviet.vn&amp;utm_medium=tinh-nang\" target=\"_blank\" rel=\"nofollow noopener\"><span class=\"xem-tinh-nang\">Xem chi ti\u1ebft t\u00ednh n\u0103ng &amp; nh\u1eadn Demo MI\u1ec4N PH\u00cd<\/span><\/a><\/strong><\/b><\/p><p style=\"text-align: justify;\"><strong id=\"str-call-timer\">TH\u00d4NG TIN LI\u00caN H\u1ec6<\/strong><\/p><ul><li style=\"text-align: justify;\">Hotline\/Zalo: <a href=\"https:\/\/zalo.me\/0901555063\" target=\"_blank\" rel=\"noopener\">0901 555 063<\/a><\/li><li style=\"text-align: justify;\">Email: <a style=\"text-align: center;\" href=\"mailto:surehcs@lacviet.com.vn\">surehcs@lacviet.com.vn<\/a><\/li><li style=\"text-align: justify;\">Website: <a href=\"https:\/\/lacviet.vn\">https:\/\/lacviet.vn<\/a> | <a href=\"https:\/\/www.surehcs.com\/\" target=\"_blank\" rel=\"noopener\">www.surehcs.com<\/a><\/li><li style=\"text-align: justify;\">\u0110\u1ecba ch\u1ec9 v\u0103n ph\u00f2ng: <a href=\"https:\/\/maps.app.goo.gl\/Jqy5fZgaAnFMbJdB7\" target=\"_blank\" rel=\"nofollow noopener\">23 Nguy\u1ec5n Th\u1ecb Hu\u1ef3nh, Ph\u01b0\u1eddng Ph\u00fa Nhu\u1eadn, TP.HCM<\/a><\/li><\/ul><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-99b5104 e-flex e-con-boxed e-con e-parent\" data-id=\"99b5104\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cf7c04 elementor-widget elementor-widget-spacer\" data-id=\"4cf7c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/p><p style=\"text-align: justify;\">Khi m\u1ed9t c\u00e1 nh\u00e2n nh\u1eadn kho\u00e1n c\u1ea7n chuy\u1ec3n sang l\u00e0m vi\u1ec7c ch\u00ednh th\u1ee9c, vi\u1ec7c c\u00f3 s\u1eb5n d\u1eef li\u1ec7u tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng gi\u00fap b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng \u0111i\u1ec7n t\u1eed nhanh, \u0111\u0103ng k\u00fd BHXH \u0111\u00fang h\u1ea1n v\u00e0 tr\u00e1nh kho\u1ea3ng tr\u1ed1ng ph\u00e1p l\u00fd gi\u1eefa hai lo\u1ea1i h\u1ee3p \u0111\u1ed3ng. V\u1edbi doanh nghi\u1ec7p \u0111ang m\u1edf r\u1ed9ng quy m\u00f4 lao \u0111\u1ed9ng th\u1eddi v\u1ee5, chu\u1ea9n h\u00f3a d\u1eef li\u1ec7u t\u1eeb \u0111\u1ea7u l\u00e0 c\u00e1ch gi\u1ea3m r\u1ee7i ro hi\u1ec7u qu\u1ea3 h\u01a1n nhi\u1ec1u so v\u1edbi x\u1eed l\u00fd sau khi b\u1ecb ki\u1ec3m tra.<\/p><p style=\"text-align: justify;\">H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c l\u00e0 c\u00f4ng c\u1ee5 h\u1eefu \u00edch khi doanh nghi\u1ec7p c\u1ea7n thu\u00ea ngo\u00e0i m\u1ed9t c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3, c\u00f3 k\u1ebft qu\u1ea3 r\u00f5 r\u00e0ng, ng\u01b0\u1eddi nh\u1eadn kho\u00e1n t\u1ef1 ch\u1ee7 c\u00e1ch l\u00e0m. Gi\u00e1 tr\u1ecb ph\u00e1p l\u00fd c\u1ee7a n\u00f3 n\u1eb1m \u1edf b\u1ea3n ch\u1ea5t quan h\u1ec7 ch\u1ee9 kh\u00f4ng \u1edf t\u00ean g\u1ecdi: ch\u1ec9 c\u1ea7n xu\u1ea5t hi\u1ec7n y\u1ebfu t\u1ed1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh, gi\u00e1m s\u00e1t c\u00f9ng kho\u1ea3n tr\u1ea3 c\u00f4ng \u0111\u1ec1u \u0111\u1eb7n, h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u1ea1i l\u00e0 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Doanh nghi\u1ec7p n\u00ean \u00e1p d\u1ee5ng \u0111\u00fang ng\u01b0\u1ee1ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 5 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n t\u1eeb ng\u00e0y 01\/7\/2026, so\u1ea1n \u0111i\u1ec1u kho\u1ea3n g\u1eafn v\u1edbi k\u1ebft qu\u1ea3 nghi\u1ec7m thu v\u00e0 \u0111\u1ecbnh k\u1ef3 r\u00e0 so\u00e1t c\u00e1c h\u1ee3p \u0111\u1ed3ng \u0111ang d\u00f9ng \u0111\u1ec3 tr\u00e1nh r\u1ee7i ro truy thu BHXH.<\/p><h2 style=\"text-align: justify;\">7. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p<\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fcabe2 elementor-widget elementor-widget-n-accordion\" data-id=\"1fcabe2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3330\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3330\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c \u0111\u01b0\u1ee3c k\u00fd m\u1ea5y l\u1ea7n? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3330\" class=\"elementor-element elementor-element-5610b31 e-con-full e-flex e-con e-child\" data-id=\"5610b31\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcd5f24 elementor-widget elementor-widget-text-editor\" data-id=\"dcd5f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Ph\u00e1p lu\u1eadt kh\u00f4ng gi\u1edbi h\u1ea1n s\u1ed1 l\u1ea7n k\u00fd. Tuy nhi\u00ean, k\u00fd li\u00ean t\u1ee5c nhi\u1ec1u h\u1ee3p \u0111\u1ed3ng cho c\u00f9ng m\u1ed9t ng\u01b0\u1eddi, c\u00f9ng m\u1ed9t c\u00f4ng vi\u1ec7c, tr\u1ea3 ti\u1ec1n \u0111\u1ec1u \u0111\u1eb7n h\u1eb1ng th\u00e1ng l\u00e0 d\u1ea5u hi\u1ec7u c\u1ee7a quan h\u1ec7 lao \u0111\u1ed9ng. Khi c\u00f4ng vi\u1ec7c tr\u1edf n\u00ean th\u01b0\u1eddng xuy\u00ean, doanh nghi\u1ec7p n\u00ean chuy\u1ec3n sang k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3331\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3331\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Ng\u01b0\u1eddi nh\u1eadn kho\u00e1n c\u00f3 ph\u1ea3i ch\u1ea5m c\u00f4ng kh\u00f4ng? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3331\" class=\"elementor-element elementor-element-c2bdf18 e-con-full e-flex e-con e-child\" data-id=\"c2bdf18\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a052ed5 elementor-widget elementor-widget-text-editor\" data-id=\"a052ed5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">V\u1edbi kho\u00e1n vi\u1ec7c \u0111\u00fang b\u1ea3n ch\u1ea5t, doanh nghi\u1ec7p nghi\u1ec7m thu theo k\u1ebft qu\u1ea3 n\u00ean kh\u00f4ng c\u1ea7n ch\u1ea5m c\u00f4ng nh\u01b0 nh\u00e2n vi\u00ean. N\u1ebfu c\u1ea7n ghi nh\u1eadn th\u1eddi gian \u0111\u1ec3 t\u00ednh ti\u1ec1n c\u00f4ng theo ng\u00e0y th\u1ef1c t\u1ebf (kho\u00e1n nh\u00e2n c\u00f4ng), n\u00ean ghi nh\u1eadn theo kh\u1ed1i l\u01b0\u1ee3ng ho\u1eb7c bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn, tr\u00e1nh \u0111\u01b0a ng\u01b0\u1eddi nh\u1eadn kho\u00e1n v\u00e0o chung h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd gi\u1edd gi\u1ea5c, k\u1ef7 lu\u1eadt.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3332\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3332\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c c\u00f3 c\u1ea7n c\u00f4ng ch\u1ee9ng kh\u00f4ng? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3332\" class=\"elementor-element elementor-element-1766c76 e-con-full e-flex e-con e-child\" data-id=\"1766c76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8693a8a elementor-widget elementor-widget-text-editor\" data-id=\"8693a8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Kh\u00f4ng c\u00f3 quy \u0111\u1ecbnh b\u1eaft bu\u1ed9c c\u00f4ng ch\u1ee9ng, ch\u1ee9ng th\u1ef1c h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c. Hai b\u00ean ch\u1ec9 c\u1ea7n l\u1eadp v\u0103n b\u1ea3n, k\u00fd \u0111\u1ea7y \u0111\u1ee7 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 thanh to\u00e1n, kh\u1ea5u tr\u1eeb thu\u1ebf v\u00e0 h\u1ea1ch to\u00e1n chi ph\u00ed.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-3333\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-3333\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> C\u00f3 th\u1ec3 chuy\u1ec3n h\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c sang h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng kh\u00f4ng? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-3333\" class=\"elementor-element elementor-element-e582c60 e-con-full e-flex e-con e-child\" data-id=\"e582c60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4985738 elementor-widget elementor-widget-text-editor\" data-id=\"4985738\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">C\u00f3. Khi c\u00f4ng vi\u1ec7c \u1ed5n \u0111\u1ecbnh, ng\u01b0\u1eddi nh\u1eadn kho\u00e1n b\u1eaft \u0111\u1ea7u ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp, hai b\u00ean n\u00ean thanh l\u00fd h\u1ee3p \u0111\u1ed3ng kho\u00e1n v\u00e0 k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi \u0111\u0103ng k\u00fd BHXH b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"H\\u1ee3p \\u0111\\u1ed3ng kho\\u00e1n vi\\u1ec7c \\u0111\\u01b0\\u1ee3c k\\u00fd m\\u1ea5y l\\u1ea7n?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ph\\u00e1p lu\\u1eadt kh\\u00f4ng gi\\u1edbi h\\u1ea1n s\\u1ed1 l\\u1ea7n k\\u00fd. Tuy nhi\\u00ean, k\\u00fd li\\u00ean t\\u1ee5c nhi\\u1ec1u h\\u1ee3p \\u0111\\u1ed3ng cho c\\u00f9ng m\\u1ed9t ng\\u01b0\\u1eddi, c\\u00f9ng m\\u1ed9t c\\u00f4ng vi\\u1ec7c, tr\\u1ea3 ti\\u1ec1n \\u0111\\u1ec1u \\u0111\\u1eb7n h\\u1eb1ng th\\u00e1ng l\\u00e0 d\\u1ea5u hi\\u1ec7u c\\u1ee7a quan h\\u1ec7 lao \\u0111\\u1ed9ng. Khi c\\u00f4ng vi\\u1ec7c tr\\u1edf n\\u00ean th\\u01b0\\u1eddng xuy\\u00ean, doanh nghi\\u1ec7p n\\u00ean chuy\\u1ec3n sang k\\u00fd h\\u1ee3p \\u0111\\u1ed3ng lao \\u0111\\u1ed9ng.\"}},{\"@type\":\"Question\",\"name\":\"Ng\\u01b0\\u1eddi nh\\u1eadn kho\\u00e1n c\\u00f3 ph\\u1ea3i ch\\u1ea5m c\\u00f4ng kh\\u00f4ng?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"V\\u1edbi kho\\u00e1n vi\\u1ec7c \\u0111\\u00fang b\\u1ea3n ch\\u1ea5t, doanh nghi\\u1ec7p nghi\\u1ec7m thu theo k\\u1ebft qu\\u1ea3 n\\u00ean kh\\u00f4ng c\\u1ea7n ch\\u1ea5m c\\u00f4ng nh\\u01b0 nh\\u00e2n vi\\u00ean. N\\u1ebfu c\\u1ea7n ghi nh\\u1eadn th\\u1eddi gian \\u0111\\u1ec3 t\\u00ednh ti\\u1ec1n c\\u00f4ng theo ng\\u00e0y th\\u1ef1c t\\u1ebf (kho\\u00e1n nh\\u00e2n c\\u00f4ng), n\\u00ean ghi nh\\u1eadn theo kh\\u1ed1i l\\u01b0\\u1ee3ng ho\\u1eb7c bi\\u00ean b\\u1ea3n x\\u00e1c nh\\u1eadn, tr\\u00e1nh \\u0111\\u01b0a ng\\u01b0\\u1eddi nh\\u1eadn kho\\u00e1n v\\u00e0o chung h\\u1ec7 th\\u1ed1ng qu\\u1ea3n l\\u00fd gi\\u1edd gi\\u1ea5c, k\\u1ef7 lu\\u1eadt.\"}},{\"@type\":\"Question\",\"name\":\"H\\u1ee3p \\u0111\\u1ed3ng kho\\u00e1n vi\\u1ec7c c\\u00f3 c\\u1ea7n c\\u00f4ng ch\\u1ee9ng kh\\u00f4ng?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kh\\u00f4ng c\\u00f3 quy \\u0111\\u1ecbnh b\\u1eaft bu\\u1ed9c c\\u00f4ng ch\\u1ee9ng, ch\\u1ee9ng th\\u1ef1c h\\u1ee3p \\u0111\\u1ed3ng kho\\u00e1n vi\\u1ec7c. Hai b\\u00ean ch\\u1ec9 c\\u1ea7n l\\u1eadp v\\u0103n b\\u1ea3n, k\\u00fd \\u0111\\u1ea7y \\u0111\\u1ee7 \\u0111\\u1ec3 l\\u00e0m c\\u0103n c\\u1ee9 thanh to\\u00e1n, kh\\u1ea5u tr\\u1eeb thu\\u1ebf v\\u00e0 h\\u1ea1ch to\\u00e1n chi ph\\u00ed.\"}},{\"@type\":\"Question\",\"name\":\"C\\u00f3 th\\u1ec3 chuy\\u1ec3n h\\u1ee3p \\u0111\\u1ed3ng kho\\u00e1n vi\\u1ec7c sang h\\u1ee3p \\u0111\\u1ed3ng lao \\u0111\\u1ed9ng kh\\u00f4ng?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"C\\u00f3. Khi c\\u00f4ng vi\\u1ec7c \\u1ed5n \\u0111\\u1ecbnh, ng\\u01b0\\u1eddi nh\\u1eadn kho\\u00e1n b\\u1eaft \\u0111\\u1ea7u ch\\u1ecbu s\\u1ef1 qu\\u1ea3n l\\u00fd tr\\u1ef1c ti\\u1ebfp, hai b\\u00ean n\\u00ean thanh l\\u00fd h\\u1ee3p \\u0111\\u1ed3ng kho\\u00e1n v\\u00e0 k\\u00fd h\\u1ee3p \\u0111\\u1ed3ng lao \\u0111\\u1ed9ng, \\u0111\\u1ed3ng th\\u1eddi \\u0111\\u0103ng k\\u00fd BHXH b\\u1eaft bu\\u1ed9c theo quy \\u0111\\u1ecbnh.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c l\u00e0 th\u1ecfa thu\u1eadn theo \u0111\u00f3 b\u00ean nh\u1eadn kho\u00e1n t\u1ef1 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n m\u1ed9t c\u00f4ng vi\u1ec7c c\u1ee5 th\u1ec3, b\u00e0n giao k\u1ebft qu\u1ea3 v\u00e0 nh\u1eadn ti\u1ec1n c\u00f4ng t\u1eeb b\u00ean giao kho\u00e1n. V\u1ec1 b\u1ea3n ch\u1ea5t, \u0111\u00e2y l\u00e0 m\u1ed9t d\u1ea1ng h\u1ee3p \u0111\u1ed3ng d\u1ecbch v\u1ee5 theo \u0110i\u1ec1u 513 B\u1ed9 lu\u1eadt D\u00e2n s\u1ef1 2015, kh\u00f4ng ph\u1ea3i [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":56479,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[142],"tags":[195],"class_list":["post-56480","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-phuc-loi","tag-hdld"],"_links":{"self":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/56480","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/comments?post=56480"}],"version-history":[{"count":5,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/56480\/revisions"}],"predecessor-version":[{"id":56636,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/posts\/56480\/revisions\/56636"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media\/56479"}],"wp:attachment":[{"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/media?parent=56480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/categories?post=56480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lacviet.vn\/en\/wp-json\/wp\/v2\/tags?post=56480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}