{"id":14819,"date":"2026-03-31T02:53:05","date_gmt":"2026-03-31T02:53:05","guid":{"rendered":"https:\/\/mva.vn\/?p=14819"},"modified":"2026-03-31T02:56:17","modified_gmt":"2026-03-31T02:56:17","slug":"ho-kinh-doanh-co-dong-bhxh-cho-nhan-vien-khong-quy-dinh-moi-nhat-va-cach-thuc-hien-dung","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/ho-kinh-doanh-co-dong-bhxh-cho-nhan-vien-khong-quy-dinh-moi-nhat-va-cach-thuc-hien-dung\/","title":{"rendered":"H\u1ed9 kinh doanh c\u00f3 \u0111\u00f3ng BHXH cho nh\u00e2n vi\u00ean kh\u00f4ng? Quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t v\u00e0 c\u00e1ch th\u1ef1c hi\u1ec7n \u0111\u00fang"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Trong qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh, r\u1ea5t nhi\u1ec1u ch\u1ee7 h\u1ed9 kinh doanh c\u00e1 th\u1ec3<\/strong> th\u1eafc m\u1eafc: c\u00f3 ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) cho nh\u00e2n vi\u00ean hay kh\u00f4ng?<\/em> \u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi quan tr\u1ecdng v\u00ec li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn chi ph\u00ed, ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd v\u00e0 r\u1ee7i ro x\u1eed ph\u1ea1t<\/strong>.<\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd ph\u00e2n t\u00edch \u0111\u1ea7y \u0111\u1ee7 \u2013 chi ti\u1ebft \u2013 s\u00e1t quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh<\/strong>, gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t v\u1ea5n \u0111\u1ec1 v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang trong th\u1ef1c t\u1ebf.<\/p>\n

I. H\u1ed9 kinh doanh l\u00e0 g\u00ec? C\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng?<\/h2>\n

1.1. Kh\u00e1i ni\u1ec7m h\u1ed9 kinh doanh<\/h3>\n

H\u1ed9 kinh doanh l\u00e0 m\u00f4 h\u00ecnh kinh doanh do m\u1ed9t c\u00e1 nh\u00e2n ho\u1eb7c m\u1ed9t nh\u00f3m ng\u01b0\u1eddi (h\u1ed9 gia \u0111\u00ecnh) \u0111\u0103ng k\u00fd, ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1eb1ng to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ee7a m\u00ecnh.<\/p>\n

\ud83d\udc49 \u0110\u1eb7c \u0111i\u1ec3m:<\/p>\n

    \n
  • Kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n<\/li>\n
  • Quy m\u00f4 nh\u1ecf<\/li>\n
  • Ch\u1ecbu s\u1ef1 qu\u1ea3n l\u00fd theo Ngh\u1ecb \u0111\u1ecbnh 01\/2021\/N\u0110-CP<\/li>\n<\/ul>\n

    \"\"<\/p>\n

    1.2. H\u1ed9 kinh doanh c\u00f3 \u0111\u01b0\u1ee3c thu\u00ea nh\u00e2n vi\u00ean kh\u00f4ng?<\/h3>\n

    \u2714 C\u00f3.<\/p>\n

    Theo quy \u0111\u1ecbnh:<\/p>\n

      \n
    • H\u1ed9 kinh doanh \u0111\u01b0\u1ee3c ph\u00e9p s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/li>\n
    • S\u1ed1 l\u01b0\u1ee3ng lao \u0111\u1ed9ng kh\u00f4ng b\u1ecb gi\u1edbi h\u1ea1n c\u1ee9ng nh\u01b0 tr\u01b0\u1edbc<\/li>\n<\/ul>\n

      \ud83d\udc49 \u0110i\u1ec1u n\u00e0y d\u1eabn \u0111\u1ebfn c\u00e2u h\u1ecfi quan tr\u1ecdng:
      \nKhi \u0111\u00e3 thu\u00ea ng\u01b0\u1eddi \u2192 c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH kh\u00f4ng?<\/strong><\/p>\n

      II. H\u1ed9 kinh doanh c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH cho nh\u00e2n vi\u00ean kh\u00f4ng?<\/h2>\n

      2.1. C\u00e2u tr\u1ea3 l\u1eddi ng\u1eafn g\u1ecdn<\/h3>\n

      \ud83d\udc49 C\u00d3 \u2013 n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng v\u00e0 BHXH.<\/strong><\/p>\n

      2.2. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/h3>\n

      Theo:<\/p>\n

        \n
      • Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2014<\/span><\/span><\/li>\n
      • B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019<\/span><\/span><\/li>\n<\/ul>\n

        Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c theo h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 1 th\u00e1ng tr\u1edf l\u00ean<\/strong> thu\u1ed9c di\u1ec7n tham gia BHXH b\u1eaft bu\u1ed9c.<\/p>\n

        2.3. \u0110i\u1ec1u ki\u1ec7n b\u1eaft bu\u1ed9c \u0111\u00f3ng BHXH<\/h3>\n

        H\u1ed9 kinh doanh ph\u1ea3i \u0111\u00f3ng BHXH cho nh\u00e2n vi\u00ean khi:<\/p>\n

        \u2714 C\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 1 th\u00e1ng tr\u1edf l\u00ean<\/strong>
        \u2714 C\u00f3 tr\u1ea3 l\u01b0\u01a1ng, c\u00f3 s\u1ef1 qu\u1ea3n l\u00fd \u2013 \u0111i\u1ec1u h\u00e0nh
        \u2714 Ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c th\u01b0\u1eddng xuy\u00ean<\/p>\n

        \ud83d\udc49 Kh\u00f4ng ph\u00e2n bi\u1ec7t:<\/p>\n

          \n
        • H\u1ed9 kinh doanh l\u1edbn hay nh\u1ecf<\/li>\n
        • C\u00f3 \u0111\u0103ng k\u00fd thu\u1ebf hay ch\u01b0a<\/li>\n<\/ul>\n

          III. C\u00e1c tr\u01b0\u1eddng h\u1ee3p KH\u00d4NG ph\u1ea3i \u0111\u00f3ng BHXH<\/h2>\n

          Kh\u00f4ng ph\u1ea3i m\u1ecdi tr\u01b0\u1eddng h\u1ee3p thu\u00ea ng\u01b0\u1eddi \u0111\u1ec1u ph\u1ea3i \u0111\u00f3ng BHXH.<\/p>\n

          \u274c Lao \u0111\u1ed9ng th\u1eddi v\u1ee5 d\u01b0\u1edbi 1 th\u00e1ng<\/h3>\n
            \n
          • V\u00ed d\u1ee5: thu\u00ea theo ng\u00e0y, theo ca ng\u1eafn h\u1ea1n<\/li>\n<\/ul>\n

            \u274c H\u1ee3p t\u00e1c kh\u00f4ng ph\u1ea3i quan h\u1ec7 lao \u0111\u1ed9ng<\/h3>\n
              \n
            • C\u1ed9ng t\u00e1c vi\u00ean t\u1ef1 do<\/li>\n
            • H\u1ee3p \u0111\u1ed3ng kho\u00e1n vi\u1ec7c<\/li>\n<\/ul>\n

              \u274c Th\u00e0nh vi\u00ean h\u1ed9 gia \u0111\u00ecnh c\u00f9ng kinh doanh<\/h3>\n
                \n
              • Kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/li>\n
              • Kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng theo ngh\u0129a th\u00f4ng th\u01b0\u1eddng<\/li>\n<\/ul>\n

                IV. M\u1ee9c \u0111\u00f3ng BHXH cho nh\u00e2n vi\u00ean h\u1ed9 kinh doanh<\/h2>\n

                4.1. T\u1ef7 l\u1ec7 \u0111\u00f3ng<\/h3>\n

                Hi\u1ec7n nay, m\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c:<\/p>\n

                  \n
                • Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng: ~21.5%<\/strong><\/li>\n
                • Ng\u01b0\u1eddi lao \u0111\u1ed9ng: ~10.5%<\/strong><\/li>\n<\/ul>\n

                  \ud83d\udc49 T\u1ed5ng c\u1ed9ng: 32% ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH<\/strong><\/p>\n

                  4.2. C\u00e1c kho\u1ea3n bao g\u1ed3m<\/h3>\n
                    \n
                  • BHXH (\u1ed1m \u0111au, thai s\u1ea3n, h\u01b0u tr\u00ed)<\/li>\n
                  • BHYT (b\u1ea3o hi\u1ec3m y t\u1ebf)<\/li>\n
                  • BHTN (b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p)<\/li>\n<\/ul>\n

                    4.3. V\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/h3>\n

                    Nh\u00e2n vi\u00ean l\u01b0\u01a1ng 8.000.000 VN\u0110:<\/p>\n

                      \n
                    • Ch\u1ee7 h\u1ed9 \u0111\u00f3ng: ~1.720.000<\/li>\n
                    • Nh\u00e2n vi\u00ean \u0111\u00f3ng: ~840.000<\/li>\n<\/ul>\n

                      \ud83d\udc49 T\u1ed5ng chi ph\u00ed th\u1ef1c t\u1ebf: g\u1ea7n 10 tri\u1ec7u\/th\u00e1ng<\/strong><\/p>\n

                      V. H\u1ed9 kinh doanh \u0111\u0103ng k\u00fd BHXH nh\u01b0 th\u1ebf n\u00e0o?<\/h2>\n

                      5.1. \u0110\u0103ng k\u00fd m\u00e3 \u0111\u01a1n v\u1ecb<\/h3>\n

                      H\u1ed9 kinh doanh c\u1ea7n:<\/p>\n

                        \n
                      • \u0110\u0103ng k\u00fd v\u1edbi c\u01a1 quan BHXH<\/li>\n
                      • \u0110\u01b0\u1ee3c c\u1ea5p m\u00e3 \u0111\u01a1n v\u1ecb tham gia BHXH<\/li>\n<\/ul>\n

                        5.2. H\u1ed3 s\u01a1 \u0111\u0103ng k\u00fd<\/h3>\n

                        Bao g\u1ed3m:<\/p>\n

                          \n
                        • T\u1edd khai \u0111\u01a1n v\u1ecb tham gia BHXH<\/li>\n
                        • Danh s\u00e1ch lao \u0111\u1ed9ng<\/li>\n
                        • H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng<\/li>\n
                        • Gi\u1ea5y \u0111\u0103ng k\u00fd h\u1ed9 kinh doanh<\/li>\n<\/ul>\n

                          5.3. Quy tr\u00ecnh th\u1ef1c hi\u1ec7n<\/h3>\n
                            \n
                          • N\u1ed9p h\u1ed3 s\u01a1 t\u1ea1i c\u01a1 quan BHXH qu\u1eadn\/huy\u1ec7n<\/li>\n
                          • Ho\u1eb7c \u0111\u0103ng k\u00fd online<\/li>\n
                          • K\u00ea khai v\u00e0 \u0111\u00f3ng ti\u1ec1n h\u00e0ng th\u00e1ng<\/li>\n<\/ul>\n

                            VI. Kh\u00f4ng \u0111\u00f3ng BHXH cho nh\u00e2n vi\u00ean c\u00f3 b\u1ecb ph\u1ea1t kh\u00f4ng?<\/h2>\n

                            6.1. C\u00e2u tr\u1ea3 l\u1eddi: C\u00d3<\/h3>\n

                            N\u1ebfu thu\u1ed9c di\u1ec7n b\u1eaft bu\u1ed9c m\u00e0 kh\u00f4ng \u0111\u00f3ng:<\/p>\n

                            \ud83d\udc49 C\u00f3 th\u1ec3 b\u1ecb:<\/p>\n

                              \n
                            • Truy thu to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n ch\u01b0a \u0111\u00f3ng<\/li>\n
                            • Ph\u1ea1t h\u00e0nh ch\u00ednh<\/li>\n
                            • T\u00ednh l\u00e3i ch\u1eadm n\u1ed9p<\/li>\n<\/ul>\n

                              6.2. M\u1ee9c ph\u1ea1t<\/h3>\n

                              Theo quy \u0111\u1ecbnh:<\/p>\n

                                \n
                              • Ph\u1ea1t t\u1eeb 12% \u2013 20% s\u1ed1 ti\u1ec1n ph\u1ea3i \u0111\u00f3ng<\/strong><\/li>\n
                              • T\u1ed1i \u0111a c\u00f3 th\u1ec3 l\u00ean \u0111\u1ebfn h\u00e0ng ch\u1ee5c tri\u1ec7u \u0111\u1ed3ng<\/li>\n<\/ul>\n

                                6.3. R\u1ee7i ro l\u1edbn h\u01a1n<\/h3>\n
                                  \n
                                • B\u1ecb ki\u1ec7n b\u1edfi ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/li>\n
                                • M\u1ea5t uy t\u00edn kinh doanh<\/li>\n
                                • Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u1ec7 khi quy\u1ebft to\u00e1n thu\u1ebf<\/li>\n<\/ul>\n

                                  VII. H\u1ed9 kinh doanh c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH cho ch\u00ednh m\u00ecnh kh\u00f4ng?<\/h2>\n

                                  7.1. BHXH b\u1eaft bu\u1ed9c<\/h3>\n

                                  \u274c Kh\u00f4ng b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh<\/p>\n

                                  7.2. BHXH t\u1ef1 nguy\u1ec7n<\/h3>\n

                                  \u2714 C\u00f3 th\u1ec3 tham gia BHXH t\u1ef1 nguy\u1ec7n<\/p>\n

                                  \ud83d\udc49 L\u1ee3i \u00edch:<\/p>\n

                                    \n
                                  • C\u00f3 l\u01b0\u01a1ng h\u01b0u<\/li>\n
                                  • \u0110\u01b0\u1ee3c b\u1ea3o hi\u1ec3m d\u00e0i h\u1ea1n<\/li>\n<\/ul>\n

                                    VIII. So s\u00e1nh: H\u1ed9 kinh doanh vs Doanh nghi\u1ec7p v\u1ec1 BHXH<\/h2>\n
                                    \n
                                    \n\n\n\n\n\n\n\n
                                    Ti\u00eau ch\u00ed<\/th>\nH\u1ed9 kinh doanh<\/th>\nDoanh nghi\u1ec7p<\/th>\n<\/tr>\n<\/thead>\n
                                    \u0110\u00f3ng BHXH cho nh\u00e2n vi\u00ean<\/td>\nC\u00f3 (n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n)<\/td>\nB\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n
                                    Ch\u1ee7 s\u1edf h\u1eefu<\/td>\nKh\u00f4ng b\u1eaft bu\u1ed9c<\/td>\nC\u00f3 th\u1ec3 b\u1eaft bu\u1ed9c<\/td>\n<\/tr>\n
                                    Qu\u1ea3n l\u00fd<\/td>\n\u0110\u01a1n gi\u1ea3n<\/td>\nCh\u1eb7t ch\u1ebd<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

                                    \ud83d\udc49 Th\u1ef1c t\u1ebf:<\/p>\n

                                      \n
                                    • H\u1ed9 kinh doanh v\u1eabn ch\u1ecbu tr\u00e1ch nhi\u1ec7m BHXH g\u1ea7n gi\u1ed1ng doanh nghi\u1ec7p khi c\u00f3 lao \u0111\u1ed9ng<\/li>\n<\/ul>\n

                                      IX. G\u00f3c nh\u00ecn th\u1ef1c t\u1ebf: V\u00ec sao nhi\u1ec1u h\u1ed9 kh\u00f4ng \u0111\u00f3ng BHXH?<\/h2>\n

                                      Nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn:<\/h3>\n
                                        \n
                                      • Mu\u1ed1n gi\u1ea3m chi ph\u00ed<\/li>\n
                                      • Kh\u00f4ng hi\u1ec3u lu\u1eadt<\/li>\n
                                      • Ngh\u0129 r\u1eb1ng \u201ch\u1ed9 nh\u1ecf th\u00ec kh\u00f4ng c\u1ea7n\u201d<\/li>\n<\/ul>\n

                                        \ud83d\udc49 Nh\u01b0ng xu h\u01b0\u1edbng hi\u1ec7n nay:<\/p>\n

                                          \n
                                        • C\u01a1 quan qu\u1ea3n l\u00fd ng\u00e0y c\u00e0ng si\u1ebft ch\u1eb7t<\/li>\n
                                        • D\u1eef li\u1ec7u thu\u1ebf \u2013 BHXH li\u00ean th\u00f4ng<\/li>\n
                                        • D\u1ec5 b\u1ecb ph\u00e1t hi\u1ec7n vi ph\u1ea1m<\/li>\n<\/ul>\n

                                          X. L\u1eddi khuy\u00ean cho ch\u1ee7 h\u1ed9 kinh doanh<\/h2>\n

                                          \u2714 N\u1ebfu c\u00f3 t\u1eeb 1\u20132 lao \u0111\u1ed9ng:<\/h3>\n
                                            \n
                                          • C\u00e2n nh\u1eafc chi ph\u00ed \u2013 l\u1ee3i \u00edch<\/li>\n
                                          • C\u00f3 th\u1ec3 t\u1ed1i \u01b0u h\u1ee3p \u0111\u1ed3ng h\u1ee3p ph\u00e1p<\/li>\n<\/ul>\n

                                            \u2714 N\u1ebfu c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng:<\/h3>\n
                                              \n
                                            • N\u00ean \u0111\u0103ng k\u00fd BHXH \u0111\u1ea7y \u0111\u1ee7<\/li>\n
                                            • Tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd<\/li>\n<\/ul>\n

                                              \u2714 N\u1ebfu mu\u1ed1n ph\u00e1t tri\u1ec3n l\u00e2u d\u00e0i:<\/h3>\n
                                                \n
                                              • C\u00e2n nh\u1eafc chuy\u1ec3n l\u00ean m\u00f4 h\u00ecnh c\u00f4ng ty<\/li>\n
                                              • Qu\u1ea3n tr\u1ecb b\u00e0i b\u1ea3n h\u01a1n<\/li>\n<\/ul>\n

                                                XI. K\u1ebft lu\u1eadn<\/h2>\n

                                                H\u1ed9 kinh doanh c\u00f3 \u0111\u00f3ng BHXH cho nh\u00e2n vi\u00ean kh\u00f4ng? \u2192 C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 C\u00d3, n\u1ebfu \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh.<\/strong><\/p>\n

                                                \ud83d\udc49 Vi\u1ec7c \u0111\u00f3ng BHXH kh\u00f4ng ch\u1ec9 l\u00e0 ngh\u0129a v\u1ee5 m\u00e0 c\u00f2n:<\/p>\n

                                                  \n
                                                • B\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/li>\n
                                                • Gi\u00fap ho\u1ea1t \u0111\u1ed9ng kinh doanh minh b\u1ea1ch<\/li>\n
                                                • Tr\u00e1nh r\u1ee7i ro ph\u00e1p l\u00fd v\u1ec1 sau<\/li>\n<\/ul>\n

                                                  XII. G\u1ee3i \u00fd gi\u1ea3i ph\u00e1p t\u1ed1i \u01b0u<\/h2>\n

                                                  Trong th\u1ef1c t\u1ebf, gi\u1ea3i ph\u00e1p hi\u1ec7u qu\u1ea3 nh\u1ea5t l\u00e0:<\/p>\n

                                                  \ud83d\udc49 X\u00e2y d\u1ef1ng m\u00f4 h\u00ecnh lao \u0111\u1ed9ng ngay t\u1eeb \u0111\u1ea7u \u0111\u00fang quy \u0111\u1ecbnh<\/strong><\/p>\n

                                                  C\u1ee5 th\u1ec3:<\/p>\n

                                                    \n
                                                  • Ph\u00e2n lo\u1ea1i r\u00f5 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng v\u00e0 c\u1ed9ng t\u00e1c vi\u00ean<\/li>\n
                                                  • \u0110\u0103ng k\u00fd BHXH \u0111\u00fang \u0111\u1ed1i t\u01b0\u1ee3ng<\/li>\n
                                                  • Theo d\u00f5i chi ph\u00ed v\u00e0 t\u1ed1i \u01b0u h\u1ee3p l\u00fd<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"

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