{"id":16189,"date":"2026-07-23T03:47:28","date_gmt":"2026-07-23T03:47:28","guid":{"rendered":"https:\/\/mva.vn\/?p=16189"},"modified":"2026-07-23T03:47:28","modified_gmt":"2026-07-23T03:47:28","slug":"doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\/","title":{"rendered":"Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?"},"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>

Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m trong b\u1ed1i c\u1ea3nh ph\u00e1p lu\u1eadt v\u1ec1 c\u00f4ng \u0111o\u00e0n c\u00f3 nhi\u1ec1u thay \u0111\u1ed5i. Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 kho\u1ea3n \u0111\u00f3ng b\u1eaft bu\u1ed9c c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng, tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n ho\u1eb7c gi\u1ea3m m\u1ee9c \u0111\u00f3ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. V\u1eady doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng l\u00e0 g\u00ec v\u00e0 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? H\u00e3y c\u00f9ng K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n MVA t\u00ecm hi\u1ec3u chi ti\u1ebft trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n

I. Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 g\u00ec?<\/h2>\n
\"Doanh
Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/figcaption><\/figure>\n

1.1. Kh\u00e1i ni\u1ec7m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h3>\n

Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 kho\u1ea3n ti\u1ec1n do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng \u0111\u1ec3 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng \u0111o\u00e0n v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn.<\/p>\n

\u0110\u00e2y l\u00e0 kho\u1ea3n \u0111\u00f3ng kh\u00f4ng kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong>, m\u00e0 do doanh nghi\u1ec7p tr\u1ef1c ti\u1ebfp chi tr\u1ea3.<\/p>\n

Hi\u1ec7n nay, \u0111a s\u1ed1 doanh nghi\u1ec7p, c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c \u0111\u1ec1u c\u00f3 tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/p>\n

1.2. M\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h3>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, m\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n b\u1eb1ng 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong> cho ng\u01b0\u1eddi lao \u0111\u1ed9ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c.<\/p>\n

Kho\u1ea3n kinh ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

II. Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/h2>\n

2.1. C\u00f3 ph\u1ea3i m\u1ecdi doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m?<\/h3>\n

C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng<\/strong>.<\/p>\n

Ph\u00e1p lu\u1eadt kh\u00f4ng quy \u0111\u1ecbnh t\u1ea5t c\u1ea3 doanh nghi\u1ec7p \u0111\u1ec1u \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. Vi\u1ec7c mi\u1ec5n ho\u1eb7c gi\u1ea3m ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t theo quy \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c theo ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 trong t\u1eebng giai \u0111o\u1ea1n.<\/p>\n

Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ea7y \u0111\u1ee7 n\u1ebfu kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u01b0\u1ee3c xem x\u00e9t.<\/p>\n

2.2. Doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh ho\u1eb7c s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng<\/h3>\n

Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n nghi\u00eam tr\u1ecdng do:<\/p>\n

    \n
  • Thi\u00ean tai.<\/li>\n
  • H\u1ecfa ho\u1ea1n.<\/li>\n
  • D\u1ecbch b\u1ec7nh.<\/li>\n
  • Chi\u1ebfn tranh.<\/li>\n
  • Ho\u1eb7c c\u00e1c s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng kh\u00e1c.<\/li>\n<\/ul>\n

    d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u00fang h\u1ea1n th\u00ec c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n, gi\u1ea3m ho\u1eb7c t\u1ea1m d\u1eebng \u0111\u00f3ng<\/strong> theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

    Doanh nghi\u1ec7p ph\u1ea3i ch\u1ee9ng minh \u0111\u01b0\u1ee3c m\u1ee9c \u0111\u1ed9 thi\u1ec7t h\u1ea1i v\u00e0 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh th\u1ef1c t\u1ebf.<\/p>\n

    2.3. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam<\/h3>\n

    Trong m\u1ed9t s\u1ed1 th\u1eddi k\u1ef3 \u0111\u1eb7c bi\u1ec7t, nh\u1eb1m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u01b0\u1ee3t qua kh\u00f3 kh\u0103n, T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam<\/strong> c\u00f3 th\u1ec3 ban h\u00e0nh c\u00e1c quy\u1ebft \u0111\u1ecbnh v\u1ec1:<\/p>\n

      \n
    • Gi\u1ea3m m\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/li>\n
    • Mi\u1ec5n \u0111\u00f3ng trong th\u1eddi gian nh\u1ea5t \u0111\u1ecbnh.<\/li>\n
    • Gia h\u1ea1n th\u1eddi gian \u0111\u00f3ng.<\/li>\n<\/ul>\n

      V\u00ed d\u1ee5, trong giai \u0111o\u1ea1n \u1ea3nh h\u01b0\u1edfng b\u1edfi d\u1ecbch COVID-19, nhi\u1ec1u doanh nghi\u1ec7p \u0111\u00e3 \u0111\u01b0\u1ee3c gi\u1ea3m m\u1ee9c \u0111\u00f3ng ho\u1eb7c t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3.<\/p>\n

      Tuy nhi\u00ean, \u0111\u00e2y l\u00e0 c\u00e1c ch\u00ednh s\u00e1ch c\u00f3 th\u1eddi h\u1ea1n v\u00e0 kh\u00f4ng \u00e1p d\u1ee5ng th\u01b0\u1eddng xuy\u00ean.<\/p>\n

      III. \u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h2>\n

      3.1. Doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u1ed3 s\u01a1 ch\u1ee9ng minh kh\u00f3 kh\u0103n<\/h3>\n

      \u0110\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n ho\u1eb7c gi\u1ea3m, doanh nghi\u1ec7p c\u1ea7n chu\u1ea9n b\u1ecb c\u00e1c t\u00e0i li\u1ec7u ch\u1ee9ng minh nh\u01b0:<\/p>\n

        \n
      • B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
      • B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/li>\n
      • H\u1ed3 s\u01a1 ch\u1ee9ng minh thi\u1ec7t h\u1ea1i.<\/li>\n
      • V\u0103n b\u1ea3n x\u00e1c nh\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n (n\u1ebfu c\u00f3).<\/li>\n
      • C\u00e1c t\u00e0i li\u1ec7u kh\u00e1c theo y\u00eau c\u1ea7u c\u1ee7a t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n.<\/li>\n<\/ul>\n

        Vi\u1ec7c chu\u1ea9n b\u1ecb \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1 s\u1ebd gi\u00fap qu\u00e1 tr\u00ecnh xem x\u00e9t di\u1ec5n ra thu\u1eadn l\u1ee3i h\u01a1n.<\/p>\n

        3.2. C\u00f3 v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb g\u1eedi c\u01a1 quan c\u00f4ng \u0111o\u00e0n<\/h3>\n

        Doanh nghi\u1ec7p c\u1ea7n l\u1eadp v\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, trong \u0111\u00f3 n\u00eau r\u00f5:<\/p>\n

          \n
        • L\u00fd do \u0111\u1ec1 ngh\u1ecb.<\/li>\n
        • M\u1ee9c \u0111\u1ed9 kh\u00f3 kh\u0103n.<\/li>\n
        • Th\u1eddi gian \u0111\u1ec1 ngh\u1ecb \u00e1p d\u1ee5ng.<\/li>\n
        • Cam k\u1ebft th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 khi h\u1ebft th\u1eddi gian \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3.<\/li>\n<\/ul>\n

          Sau khi ti\u1ebfp nh\u1eadn h\u1ed3 s\u01a1, c\u01a1 quan c\u00f4ng \u0111o\u00e0n s\u1ebd xem x\u00e9t v\u00e0 c\u00f3 v\u0103n b\u1ea3n tr\u1ea3 l\u1eddi theo quy \u0111\u1ecbnh.<\/p>\n

          IV. Th\u1ee7 t\u1ee5c \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h2>\n

          4.1. Chu\u1ea9n b\u1ecb h\u1ed3 s\u01a1<\/h3>\n

          M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 th\u01b0\u1eddng bao g\u1ed3m:<\/p>\n

            \n
          • V\u0103n b\u1ea3n \u0111\u1ec1 ngh\u1ecb mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/li>\n
          • B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh.<\/li>\n
          • H\u1ed3 s\u01a1 ch\u1ee9ng minh kh\u00f3 kh\u0103n.<\/li>\n
          • C\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c theo y\u00eau c\u1ea7u.<\/li>\n<\/ul>\n

            Doanh nghi\u1ec7p n\u00ean r\u00e0 so\u00e1t k\u1ef9 h\u1ed3 s\u01a1 \u0111\u1ec3 tr\u00e1nh ph\u1ea3i b\u1ed5 sung nhi\u1ec1u l\u1ea7n.<\/p>\n

            4.2. N\u1ed9p h\u1ed3 s\u01a1 \u0111\u1ebfn c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n<\/h3>\n

            Doanh nghi\u1ec7p g\u1eedi h\u1ed3 s\u01a1 \u0111\u1ebfn c\u00f4ng \u0111o\u00e0n c\u1ea5p tr\u00ean tr\u1ef1c ti\u1ebfp ho\u1eb7c c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh.<\/p>\n

            Sau khi ti\u1ebfp nh\u1eadn, c\u01a1 quan c\u00f4ng \u0111o\u00e0n s\u1ebd xem x\u00e9t \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf v\u00e0 th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 b\u1eb1ng v\u0103n b\u1ea3n.<\/p>\n

            4.3. Th\u1ef1c hi\u1ec7n theo quy\u1ebft \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t<\/h3>\n

            Ch\u1ec9 khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ch\u1ea5p thu\u1eadn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n th\u00ec doanh nghi\u1ec7p m\u1edbi \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng vi\u1ec7c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/p>\n

            N\u1ebfu ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh, doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng \u0111\u1ea7y \u0111\u1ee7 theo quy \u0111\u1ecbnh.<\/p>\n

            V. Doanh nghi\u1ec7p kh\u00f4ng thu\u1ed9c di\u1ec7n mi\u1ec5n ho\u1eb7c gi\u1ea3m c\u00f3 ph\u1ea3i \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n kh\u00f4ng?<\/h2>\n

            5.1. Ngh\u0129a v\u1ee5 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h3>\n

            N\u1ebfu kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo \u0111\u00fang th\u1eddi h\u1ea1n.<\/p>\n

            Vi\u1ec7c kh\u00f4ng \u0111\u00f3ng ho\u1eb7c ch\u1eadm \u0111\u00f3ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn:<\/p>\n

              \n
            • B\u1ecb truy thu s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu.<\/li>\n
            • B\u1ecb t\u00ednh ti\u1ec1n ch\u1eadm \u0111\u00f3ng theo quy \u0111\u1ecbnh.<\/li>\n
            • B\u1ecb x\u1eed l\u00fd vi ph\u1ea1m theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/li>\n<\/ul>\n

              5.2. Kh\u00f4ng c\u00f3 c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf v\u1eabn ph\u1ea3i \u0111\u00f3ng?<\/h3>\n

              \u0110\u00e2y l\u00e0 th\u1eafc m\u1eafc r\u1ea5t ph\u1ed5 bi\u1ebfn c\u1ee7a nhi\u1ec1u doanh nghi\u1ec7p.<\/p>\n

              Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, vi\u1ec7c doanh nghi\u1ec7p ch\u01b0a th\u00e0nh l\u1eadp c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf kh\u00f4ng l\u00e0m ph\u00e1t sinh quy\u1ec1n \u0111\u01b0\u1ee3c mi\u1ec5n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong>. N\u1ebfu thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i \u0111\u00f3ng th\u00ec doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

              VI. M\u1ed9t s\u1ed1 l\u01b0u \u00fd doanh nghi\u1ec7p c\u1ea7n bi\u1ebft<\/h2>\n

              6.1. Kh\u00f4ng t\u1ef1 \u00fd ng\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h3>\n

              Doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 \u00fd d\u1eebng \u0111\u00f3ng ho\u1eb7c gi\u1ea3m m\u1ee9c \u0111\u00f3ng khi ch\u01b0a c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/p>\n

              Vi\u1ec7c t\u1ef1 \u00fd kh\u00f4ng \u0111\u00f3ng c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn truy thu v\u00e0 ph\u00e1t sinh c\u00e1c tr\u00e1ch nhi\u1ec7m ph\u00e1p l\u00fd.<\/p>\n

              6.2. Theo d\u00f5i c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 m\u1edbi<\/h3>\n

              Trong t\u1eebng th\u1eddi k\u1ef3, Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam c\u00f3 th\u1ec3 ban h\u00e0nh c\u00e1c ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p.<\/p>\n

              Do \u0111\u00f3, doanh nghi\u1ec7p n\u00ean th\u01b0\u1eddng xuy\u00ean c\u1eadp nh\u1eadt quy \u0111\u1ecbnh m\u1edbi \u0111\u1ec3 k\u1ecbp th\u1eddi th\u1ef1c hi\u1ec7n quy\u1ec1n l\u1ee3i c\u1ee7a m\u00ecnh n\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n.<\/p>\n

              6.3. Th\u1ef1c hi\u1ec7n \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 v\u1ec1 lao \u0111\u1ed9ng v\u00e0 b\u1ea3o hi\u1ec3m<\/h3>\n

              Vi\u1ec7c tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 lao \u0111\u1ed9ng, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 c\u00f4ng \u0111o\u00e0n s\u1ebd gi\u00fap doanh nghi\u1ec7p:<\/p>\n

                \n
              • H\u1ea1n ch\u1ebf r\u1ee7i ro ph\u00e1p l\u00fd.<\/li>\n
              • T\u1ea1o m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c \u1ed5n \u0111\u1ecbnh.<\/li>\n
              • N\u00e2ng cao uy t\u00edn v\u1edbi ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u1ed1i t\u00e1c.<\/li>\n<\/ul>\n

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

                Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n? Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, ch\u1ec9 nh\u1eefng doanh nghi\u1ec7p thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t nh\u01b0 g\u1eb7p kh\u00f3 kh\u0103n nghi\u00eam tr\u1ecdng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh ho\u1eb7c \u0111\u01b0\u1ee3c h\u01b0\u1edfng ch\u00ednh s\u00e1ch h\u1ed7 tr\u1ee3 theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n m\u1edbi c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c xem x\u00e9t mi\u1ec5n, gi\u1ea3m ho\u1eb7c t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f2n l\u1ea1i, vi\u1ec7c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u1eabn l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

                Tr\u00ean \u0111\u00e2y l\u00e0 nh\u1eefng chia s\u1ebb c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n MVA v\u1ec1 doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t. Hy v\u1ecdng b\u00e0i vi\u1ebft \u0111\u00e3 gi\u00fap Qu\u00fd doanh nghi\u1ec7p hi\u1ec3u r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch mi\u1ec5n, gi\u1ea3m c\u0169ng nh\u01b0 th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n. N\u1ebfu Qu\u00fd kh\u00e1ch c\u1ea7n t\u01b0 v\u1ea5n v\u1ec1 c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, ti\u1ec1n l\u01b0\u01a1ng ho\u1eb7c d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n doanh nghi\u1ec7p, vui l\u00f2ng li\u00ean h\u1ec7 Hotline: 024.7109.7766 \u0111\u1ec3 \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 chuy\u00ean gia c\u1ee7a K\u1ebf to\u00e1n – Ki\u1ec3m to\u00e1n MVA h\u1ed7 tr\u1ee3 nhanh ch\u00f3ng v\u00e0 chuy\u00ean nghi\u1ec7p.<\/p>","protected":false},"excerpt":{"rendered":"

                Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t. 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.Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u doanh nghi\u1ec7p quan t\u00e2m trong b\u1ed1i..<\/p>\n","protected":false},"author":1,"featured_media":16190,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16189","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"yoast_head":"\n<\/title>\n<meta name=\"description\" content=\"T\u00ecm hi\u1ec3u doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mva.vn\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:vi]Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?[:]\" \/>\n<meta property=\"og:description\" content=\"T\u00ecm hi\u1ec3u doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, \u0111i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng, th\u1ee7 t\u1ee5c th\u1ef1c hi\u1ec7n v\u00e0 nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng theo quy \u0111\u1ecbnh m\u1edbi nh\u1ea5t n\u0103m 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mva.vn\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA Group\" \/>\n<meta property=\"article:published_time\" content=\"2026-07-23T03:47:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mva.vn\/wp-content\/uploads\/2026\/07\/AN-ANH-WEBSITE-2026-07-23T104500.316.png\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"603\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mva.vn\\\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\\\/\"},\"author\":{\"name\":\"mvavietnam\",\"@id\":\"https:\\\/\\\/mva.vn\\\/#\\\/schema\\\/person\\\/ecd289eb763ca6bca230843a0c9d5719\"},\"headline\":\"Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?\",\"datePublished\":\"2026-07-23T03:47:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\\\/\"},\"wordCount\":2323,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/mva.vn\\\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mva.vn\\\/wp-content\\\/uploads\\\/2026\\\/07\\\/AN-ANH-WEBSITE-2026-07-23T104500.316.png\",\"articleSection\":[\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mva.vn\\\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mva.vn\\\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\\\/\",\"url\":\"https:\\\/\\\/mva.vn\\\/doanh-nghiep-nao-duoc-mien-hoac-giam-kinh-phi-cong-doan-2\\\/\",\"name\":\"[:vi]Doanh nghi\u1ec7p n\u00e0o \u0111\u01b0\u1ee3c mi\u1ec5n ho\u1eb7c gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?[:] - 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