{"id":169,"date":"2025-08-13T18:05:02","date_gmt":"2025-08-13T11:05:02","guid":{"rendered":"https:\/\/kt247.vn\/wp\/?p=169"},"modified":"2025-08-14T10:05:22","modified_gmt":"2025-08-14T03:05:22","slug":"huong-dan-khai-bao-bhxh-cho-quan-ly-doanh-nghiep-khong-huong-luong","status":"publish","type":"post","link":"https:\/\/kt247.vn\/wp\/?p=169","title":{"rendered":"H\u01b0\u1edbng d\u1eabn khai b\u00e1o BHXH cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng"},"content":{"rendered":"\n<p><strong>C\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn khai b\u00e1o BHXH cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb 01\/07\/2025.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Nh\u1eefng ai kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng trong doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng BHXH?<\/h2>\n\n\n\n<p>Theo quy \u0111\u1ecbnh c\u1ee7a&nbsp;<a href=\"https:\/\/luatvietnam.vn\/lao-dong\/luat-bao-hiem-xa-hoi-2024-360809-d1.html\">Lu\u1eadt BHXH 2024<\/a>, ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) b\u1eaft bu\u1ed9c bao g\u1ed3m:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li>\n\n\n\n<li>Ki\u1ec3m so\u00e1t vi\u00ean<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n nh\u00e0 n\u01b0\u1edbc<\/li>\n\n\n\n<li>Ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n ph\u1ea7n v\u1ed1n c\u1ee7a doanh nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/li>\n\n\n\n<li>T\u00e0nh vi\u00ean H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb<\/li>\n\n\n\n<li>T\u1ed5ng gi\u00e1m \u0111\u1ed1c<\/li>\n\n\n\n<li>Gi\u00e1m \u0111\u1ed1c<\/li>\n\n\n\n<li>Th\u00e0nh vi\u00ean Ban ki\u1ec3m so\u00e1t ho\u1eb7c ki\u1ec3m so\u00e1t viC\u00e1c ch\u1ee9c danh qu\u1ea3n l\u00fd kh\u00e1c \u0111\u01b0\u1ee3c b\u1ea7u c\u1ee7a h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 theo quy \u0111\u1ecbnh c\u1ee7a&nbsp;Lu\u1eadt H\u1ee3p t\u00e1c x\u00e3<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" src=\"https:\/\/mondayvietnam.com\/wp-content\/uploads\/2025\/05\/huong-dan-thu-tuc-tham-gia-bhxh-bat-buoc-cho-nguoi-quan-doanh-nghiep-khong-huong-luong-1.jpg\" alt=\"\"\/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\">H\u01b0\u1edbng d\u1eabn khai b\u00e1o BHXH cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng<\/h2>\n\n\n\n<p><strong>B\u01b0\u1edbc 1:<\/strong>&nbsp;L\u1eadp h\u1ed3 s\u01a1 604 \u0111\u1ec3 c\u1ea5p m\u00e3 \u0111\u01a1n v\u1ecb ri\u00eang cho nh\u00f3m &#8220;kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng&#8221;<\/p>\n\n\n\n<p>&#8211; M\u1ee5c \u0111\u00edch: \u0110\u0103ng k\u00fd m\u1ed9t m\u00e3 \u0111\u01a1n v\u1ecb th\u1ee9 2 \u0111\u1ec3 qu\u1ea3n l\u00fd ri\u00eang nh\u00f3m ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng, t\u00e1ch bi\u1ec7t v\u1edbi m\u00e3 ch\u00ednh.<\/p>\n\n\n\n<p>&#8211; Th\u1ef1c hi\u1ec7n:<\/p>\n\n\n\n<p>+ S\u1eed d\u1ee5ng m\u00e3 \u0111\u01a1n v\u1ecb ch\u00ednh \u0111\u1ec3 l\u1eadp h\u1ed3 s\u01a1 604 tr\u00ean ph\u1ea7n m\u1ec1m giao d\u1ecbch BHXH (VD: eBHXH, TS24, EFY, iBHXH&#8230;).<\/p>\n\n\n\n<p>+ Ch\u1ecdn m\u1ee5c \u201c\u0110\u0103ng k\u00fd tham gia\u201d \u2013 H\u1ed3 s\u01a1 604.<\/p>\n\n\n\n<p>+ Ghi r\u00f5 trong ph\u1ea7n N\u1ed9i dung thay \u0111\u1ed5i, y\u00eau c\u1ea7u: &#8220;\u0110\u0103ng k\u00fd m\u00e3 qu\u1ea3n l\u00fd cho ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng.&#8221;<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 2:&nbsp;<\/strong>Ti\u1ebfp nh\u1eadn m\u00e3 \u0111\u01a1n v\u1ecb m\u1edbi t\u1eeb c\u01a1 quan BHXH<\/p>\n\n\n\n<p>&#8211; C\u01a1 quan BHXH s\u1ebd c\u1ea5p m\u00e3 \u0111\u01a1n v\u1ecb ph\u1ee5 m\u1edbi (v\u00ed d\u1ee5: Q6xxxxV) qua h\u1ed3 s\u01a1 604 tr\u00ean.<\/p>\n\n\n\n<p>&#8211; Sau khi \u0111\u01b0\u1ee3c c\u1ea5p m\u00e3 \u0111\u01a1n v\u1ecb n\u00e0y s\u1ebd d\u00f9ng ri\u00eang cho c\u00e1c thao t\u00e1c sau: b\u00e1o t\u0103ng, b\u00e1o gi\u1ea3m, n\u1ed9p ti\u1ec1n \u0111\u00f3ng theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p><strong>B\u01b0\u1edbc 3:<\/strong>&nbsp;Th\u1ef1c hi\u1ec7n b\u00e1o t\u0103ng\/gi\u1ea3m v\u00e0 \u0111\u00f3ng BHXH theo quy \u0111\u1ecbnh<\/p>\n\n\n\n<p>&#8211; S\u1eed d\u1ee5ng m\u00e3 \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd ng\u01b0\u1eddi kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u1ec3:<\/p>\n\n\n\n<p>+ K\u00ea khai b\u00e1o t\u0103ng (m\u1eabu D02-TS, TK1-TS) ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p>+ B\u00e1o gi\u1ea3m khi thay \u0111\u1ed5i, th\u00f4i l\u00e0m ng\u01b0\u1eddi qu\u1ea3n l\u00fd&#8230;<\/p>\n\n\n\n<p>+ Tr\u00edch \u0111\u00f3ng ti\u1ec1n BHXH \u0111\u1ea7y \u0111\u1ee7 theo t\u1ef7 l\u1ec7 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng.<\/p>\n\n\n\n<p><em>C\u0103n c\u1ee9 C\u00f4ng v\u0103n h\u01b0\u1edbng d\u1eabn c\u1ee7a\u00a0B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i C\u01a1 s\u1edf T\u00e2n Ph\u00fa &#8211; Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh v\u1ec1 m\u1ee9c \u0111\u00f3ng, ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng BHXH;<\/em><\/p>\n\n\n\n<p><em>C\u0103n c\u1ee9 kho\u1ea3n 4 \u0110i\u1ec1u 33 Lu\u1eadt BHXH 2024, m\u1ee9c \u0111\u00f3ng, ph\u01b0\u01a1ng th\u1ee9c v\u00e0 th\u1eddi h\u1ea1n \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng\u00a0\u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/p>\n\n\n\n<p>&#8211; M\u1ee9c \u0111\u00f3ng h\u1eb1ng th\u00e1ng b\u1eb1ng 3% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH v\u00e0o qu\u1ef9 \u1ed1m \u0111au v\u00e0 thai s\u1ea3n, 22% ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t.<\/p>\n\n\n\n<p>&#8211; Ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng: \u0110\u00f3ng tr\u1ef1c ti\u1ebfp cho c\u01a1 quan BHXH ho\u1eb7c \u0111\u00f3ng qua h\u1ed9 kinh doanh, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 tham gia qu\u1ea3n l\u00fd theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng h\u1eb1ng th\u00e1ng, 03 th\u00e1ng ho\u1eb7c 06 th\u00e1ng m\u1ed9t l\u1ea7n.<\/p>\n\n\n\n<p>&#8211; Th\u1eddi h\u1ea1n \u0111\u00f3ng ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo ngay sau chu k\u1ef3 \u0111\u00f3ng.<strong>Tr\u01b0\u1eddng h\u1ee3p qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u \u0111\u01a1n v\u1ecb th\u00ec \u0111\u00f3ng BHXH \u1edf \u0111\u00e2u?<\/strong><\/p>\n\n\n\n<p>T\u1ea1i&nbsp;<a href=\"https:\/\/luatvietnam.vn\/bao-hiem\/cong-van-211-bhxh-tst-407268-d6.html\">C\u00f4ng v\u0103n 211\/BHXH-TST<\/a>, B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u01a1 s\u1edf C\u00e1t L\u00e1i &#8211; Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh&nbsp;h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 v\u1ec1 tr\u01b0\u1eddng h\u1ee3p n\u00e0y nh\u01b0 sau:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>\u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u0111\u1ed3ng th\u1eddi thu\u1ed9c nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 2 c\u1ee7a&nbsp;Lu\u1eadt BHXH 2024&nbsp;th\u00ec tham gia BHXH b\u1eaft bu\u1ed9c theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u01b0\u01a1ng \u1ee9ng quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m b, c, d, \u0111, e, i, a, l ho\u1eb7c k kho\u1ea3n 1 \u0110i\u1ec1u 2&nbsp;Lu\u1eadt BHXH&nbsp;theo th\u1ee9 t\u1ef1 \u0111\u1ebfn tr\u01b0\u1edbc.<\/p>\n\n\n\n<p>Ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng v\u00e0 ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u00ec tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c t\u1ea1i doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 ho\u1eb7c li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u1ea7u ti\u00ean tham gia qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh.<\/p>\n<\/blockquote>\n\n\n\n<p>Theo n\u1ed9i dung tr\u00ean, n\u1ebfu m\u1ed9t ng\u01b0\u1eddi v\u1eeba k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng \u1edf m\u1ed9t \u0111\u01a1n v\u1ecb, v\u1eeba qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng \u1edf \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec s\u1ebd \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c t\u1ea1i n\u01a1i c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng.<\/p>\n\n\n\n<p>Tr\u01b0\u1eddng h\u1ee3p l\u00e0m vi\u1ec7c t\u1ea1i nhi\u1ec1u n\u01a1i c\u00f9ng c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng ho\u1eb7c qu\u1ea3n l\u00fd nhi\u1ec1u doanh nghi\u1ec7p \u0111\u1ec1u kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng th\u00ec tham gia BHXH b\u1eaft bu\u1ed9c t\u1ea1i n\u01a1i \u0111\u1ea7u ti\u00ean tham gia, qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn khai b\u00e1o BHXH cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb 01\/07\/2025. Nh\u1eefng ai kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng trong doanh nghi\u1ec7p ph\u1ea3i \u0111\u00f3ng BHXH? Theo quy \u0111\u1ecbnh c\u1ee7a&nbsp;Lu\u1eadt BHXH 2024, ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o&hellip;&nbsp;<a href=\"https:\/\/kt247.vn\/wp\/?p=169\" rel=\"bookmark\"><span class=\"screen-reader-text\">H\u01b0\u1edbng d\u1eabn khai b\u00e1o BHXH cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pagelayer_contact_templates":[],"_pagelayer_content":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","footnotes":""},"categories":[8],"tags":[9,10,6],"class_list":["post-169","post","type-post","status-publish","format-standard","hentry","category-bhxh","tag-bhxh","tag-khong-huong-luong","tag-kt247"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>H\u01b0\u1edbng d\u1eabn khai b\u00e1o BHXH cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng - KT247 CO., LTD<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kt247.vn\/wp\/?p=169\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"H\u01b0\u1edbng d\u1eabn khai b\u00e1o BHXH cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng - KT247 CO., LTD\" \/>\n<meta property=\"og:description\" content=\"C\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) \u0111\u00e3 c\u00f3 h\u01b0\u1edbng d\u1eabn khai b\u00e1o BHXH cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng h\u01b0\u1edfng l\u01b0\u01a1ng t\u1eeb 01\/07\/2025. 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