{"id":3615,"date":"2021-09-08T09:54:40","date_gmt":"2021-09-08T02:54:40","guid":{"rendered":"http:\/\/helpamis.misa.vn\/amis-bhxh\/?post_type=ht_kb&#038;p=3615"},"modified":"2026-11-09T15:06:57","modified_gmt":"2026-11-09T08:06:57","slug":"cach-tinh-lai-nop-cham-bhxh","status":"publish","type":"ht_kb","link":"https:\/\/helpamis.misa.vn\/amis-bhxh\/kb\/cach-tinh-lai-nop-cham-bhxh\/","title":{"rendered":"C\u00e1ch t\u00ednh l\u00e3i n\u1ed9p ch\u1eadm BHXH"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p ti\u1ec1n BHXH, BHYT, BHTN, BHTNL\u0110, BNN.<br \/>\n<b>N\u1ed9i dung:<\/b><br \/>\n&#8211; Khi n\u00e0o ph\u00e1t sinh l\u00e3i ch\u1eadm n\u1ed9p<br \/>\n&#8211; C\u00e1ch t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p<br \/>\n&#8211; M\u1ee9c l\u00e3i su\u1ea5t \u00e1p d\u1ee5ng t\u1eeb n\u0103m 2025<br \/>\n<b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n doanh nghi\u1ec7p, ng\u01b0\u1eddi l\u00e0m nh\u00e2n s\u1ef1, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><b>2.1 L\u00e3i n\u1ed9p ch\u1eadm \u0111\u01b0\u1ee3c t\u00ednh khi n\u00e0o?<\/b><\/h4>\n<p>Theo Lu\u1eadt BHXH 2024, th\u00ec t\u1eeb 01\/7\/2025, theo kho\u1ea3n 4 \u0110i\u1ec1u 34 <a href=\"https:\/\/luatvietnam.vn\/lao-dong\/luat-bao-hiem-xa-hoi-2024-so-41-2024-qh15-360809-d1.html\" target=\"_blank\" rel=\"noopener\">Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i 2024<\/a>, th\u1eddi gian tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c ch\u1eadm nh\u1ea5t l\u00e0:<\/p>\n<p>&#8211; Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo v\u1edbi ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng h\u00e0ng th\u00e1ng.<\/p>\n<p>&#8211; Ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo ngay sau chu k\u1ef3 \u0111\u00f3ng v\u1edbi ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng 03 th\u00e1ng 01 l\u1ea7n ho\u1eb7c 06 th\u00e1ng 01 l\u1ea7n.<\/p>\n<p>=&gt;&gt; Nh\u01b0 v\u1eady, v\u1edbi doanh nghi\u1ec7p \u0111\u0103ng k\u00fd tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i theo ph\u01b0\u01a1ng th\u1ee9c \u0111\u00f3ng h\u00e0ng th\u00e1ng th\u00ec <strong>ch\u1eadm nh\u1ea5t l\u00e0 ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo doanh nghi\u1ec7p c\u1ea7n n\u1ed9p ti\u1ec1n tr\u00edch n\u1ed9p c\u1ee7a th\u00e1ng tr\u01b0\u1edbc. N\u1ebfu qu\u00e1 th\u1eddi h\u1ea1n n\u00e0y m\u00e0 doanh nghi\u1ec7p ch\u01b0a n\u1ed9p th\u00ec s\u1ebd b\u1ecb t\u00ednh l\u00e3i tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm n\u1ed9p.<\/strong><\/p>\n<h4><b>2.2 C\u00e1ch t\u00ednh l\u00e3i ch\u1eadm n\u1ed9p<\/b><\/h4>\n<p>Khi ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c th\u00ec doanh nghi\u1ec7p s\u1ebd b\u1ecb x\u1eed ph\u1ea1t theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec1u 40, \u0111i\u1ec1u 41 c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1: 41\/2024\/QH15 v\u1edbi t\u1ef7 l\u1ec7 l\u00e0 0,03%\/ng\u00e0y.<\/p>\n<p>C\u1ee5 th\u1ec3, s\u1ed1 ti\u1ec1n ph\u1ea1t \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng <strong>0,03%\/ng\u00e0y<\/strong> t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p ch\u1eadm \u0111\u00f3ng v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u00f3ng v\u00e0o qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, qu\u1ef9 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":99,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-3615","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb\/3615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/users\/99"}],"replies":[{"embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/comments?post=3615"}],"version-history":[{"count":4,"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb\/3615\/revisions"}],"predecessor-version":[{"id":30675,"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb\/3615\/revisions\/30675"}],"wp:attachment":[{"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/media?parent=3615"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb-category?post=3615"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpamis.misa.vn\/amis-bhxh\/wp-json\/wp\/v2\/ht-kb-tag?post=3615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}