{"id":3610,"date":"2025-11-06T04:08:33","date_gmt":"2025-11-06T04:08:33","guid":{"rendered":"https:\/\/luatdoangia.vn\/?p=3610"},"modified":"2025-11-06T04:08:33","modified_gmt":"2025-11-06T04:08:33","slug":"cac-diem-dang-chu-y-tai-nghi-dinh-274-2025-nd-cp-ve-cham-dong-tron-dong-bhxh-bat-buoc","status":"publish","type":"post","link":"https:\/\/luatdoangia.vn\/index.php\/cac-diem-dang-chu-y-tai-nghi-dinh-274-2025-nd-cp-ve-cham-dong-tron-dong-bhxh-bat-buoc\/","title":{"rendered":"C\u00c1C \u0110I\u1ec2M \u0110\u00c1NG CH\u00da \u00dd T\u1ea0I NGH\u1eca \u0110\u1ecaNH 274\/2025\/N\u0110-CP V\u1ec0 CH\u1eacM \u0110\u00d3NG, TR\u1ed0N \u0110\u00d3NG BHXH B\u1eaeT BU\u1ed8C"},"content":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh v\u00e0o ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2025. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 30 th\u00e1ng 11 n\u0103m 2025. Theo \u0111\u00f3 ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o\u00a0<\/em>hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p. Vi\u1ec7c khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u00f3 nhi\u1ec1u \u0111\u1ed5i m\u1edbi, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

1. C\u0102N C\u1ee8 PH\u00c1P L\u00dd<\/h2>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed5 ch\u1ee9c Ch\u00ednh ph\u1ee7 s\u1ed1 63\/2025\/QH15<\/span>;<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt B\u1ea3o\u00a0hi\u1ec3m x\u00e3 h\u1ed9i s\u1ed1\u00a041\/2024\/QH15<\/span>;<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Vi\u1ec7c l\u00e0m s\u1ed1\u00a038\/2013\/QH13<\/span>;<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt Khi\u1ebfu n\u1ea1i s\u1ed1\u00a002\/2011\/QH13<\/span>\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt Ti\u1ebfp c\u00f4ng d\u00e2n s\u1ed1\u00a042\/2013\/QH13<\/span>;<\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt T\u1ed1 c\u00e1o s\u1ed1\u00a025\/2018\/QH14<\/span>\u00a0\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung b\u1edfi Lu\u1eadt Doanh nghi\u1ec7p s\u1ed1\u00a059\/2020\/QH14<\/span>;<\/p>\n

2. C\u00c1C \u0110I\u1ec2M \u0110\u00c1NG CH\u00da \u00dd T\u1ea0I NGH\u1eca \u0110\u1ecaNH 274\/2025\/N\u0110-CP<\/h2>\n

2.1. C\u01a1 ch\u1ebf \u0111\u00f4n \u0111\u1ed1c \u0111\u00f3ng BHXH, BHTN<\/h3>\n

Theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP th\u00ec Vi\u1ec7c \u0111\u00f4n \u0111\u1ed1c th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 4 \u0110i\u1ec1u 35 c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i…<\/p>\n

\u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP l\u00e0 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nhi\u1ec1u h\u1ea1ng m\u1ee5c BHXH, BHTN. Trong \u0111\u00f3 c\u00f3 c\u01a1 ch\u1ebf \u0111\u00f4n \u0111\u1ed1c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN).<\/p>\n

Theo \u0111\u00f3, gi\u00e1m \u0111\u1ed1c c\u01a1 quan BHXH r\u00e0 so\u00e1t h\u1eb1ng th\u00e1ng vi\u1ec7c \u0111\u00f3ng BHXH, BHTN. Trong m\u01b0\u1eddi ng\u00e0y \u0111\u1ea7u m\u1ed7i th\u00e1ng, n\u1ebfu c\u00f3 \u0111\u01a1n v\u1ecb ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng, c\u01a1 quan BHXH ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n \u0111\u00f4n \u0111\u1ed1c n\u00eau r\u00f5 s\u1ed1 ti\u1ec1n. \u0110\u1ed3ng th\u1eddi, c\u01a1 quan BHXH ph\u1ea3i n\u00eau r\u00f5 s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u00f3ng, m\u1ee9c t\u00ednh ti\u1ec1n ph\u1ea1t 0,03%\/ng\u00e0y.<\/p>\n

N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng kh\u1eafc ph\u1ee5c sau 60 ng\u00e0y k\u1ec3 t\u1eeb h\u1ea1n n\u1ed9p, c\u00f3 th\u1ec3 b\u1ecb x\u00e1c \u0111\u1ecbnh l\u00e0 tr\u1ed1n \u0111\u00f3ng \u0111\u1ec3 chuy\u1ec3n sang x\u1eed l\u00fd theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Quy \u0111\u1ecbnh n\u00e0y t\u0103ng c\u01b0\u1eddng t\u00ednh ch\u1ee7 \u0111\u1ed9ng c\u1ee7a c\u01a1 quan BHXH v\u00e0 si\u1ebft ch\u1eb7t k\u1ef7 lu\u1eadt \u0111\u00f3ng g\u00f3p c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

2.2. Ph\u00e2n bi\u1ec7t r\u00f5 “Ch\u1eadm \u0111\u00f3ng” v\u00e0 “Tr\u1ed1n \u0111\u00f3ng”<\/h3>\n

T\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0110\u1ecbnh n\u00e0y quy \u0111\u1ecbnh r\u00f5:<\/p>\n

1. Ch\u1eadm \u0111\u00f3ng theo\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 38 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>: H\u1eb1ng th\u00e1ng, Gi\u00e1m \u0111\u1ed1c c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m r\u00e0 so\u00e1t, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u1eadm \u0111\u00f3ng theo\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 38 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span><\/p><\/blockquote>\n

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T\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 n\u00eau th\u00eam:<\/p>\n

a) C\u0103n c\u1ee9\u00a0\u0110i\u1ec1u 35,<\/span>38,<\/span>\u00a039,<\/span>\u00a040,<\/span>\u00a041 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>\u00a0v\u00e0 quy \u0111\u1ecbnh c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a\u00a0Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>\u00a0v\u1ec1 ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p; khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p><\/blockquote>\n<\/div>\n<\/div>\n

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Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP \u0111\u00e3 l\u00e0m r\u00f5 ranh gi\u1edbi gi\u1eefa hai h\u00e0nh vi \u201cch\u1eadm \u0111\u00f3ng\u201d v\u00e0 \u201ctr\u1ed1n \u0111\u00f3ng\u201d trong l\u0129nh v\u1ef1c BHXH, BHTN. Tr\u01b0\u1edbc \u0111\u00e2y, hai kh\u00e1i ni\u1ec7m n\u00e0y c\u00f2n m\u01a1 h\u1ed3, g\u00e2y kh\u00f3 kh\u0103n cho vi\u1ec7c x\u1eed l\u00fd vi ph\u1ea1m. Quy \u0111\u1ecbnh m\u1edbi gi\u00fap x\u00e1c \u0111\u1ecbnh r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p.<\/p>\n

Theo \u0110i\u1ec1u 4 v\u00e0 \u0110i\u1ec1u 5, \u201cch\u1eadm \u0111\u00f3ng\u201d l\u00e0 vi\u1ec7c \u0111\u01a1n v\u1ecb ch\u01b0a n\u1ed9p ho\u1eb7c n\u1ed9p ch\u01b0a \u0111\u1ee7 ti\u1ec1n BHXH, BHTN trong th\u1eddi h\u1ea1n quy \u0111\u1ecbnh. C\u00f2n \u201ctr\u1ed1n \u0111\u00f3ng\u201d l\u00e0 h\u00e0nh vi c\u1ed1 t\u00ecnh kh\u00f4ng kh\u1eafc ph\u1ee5c d\u00f9 \u0111\u00e3 b\u1ecb \u0111\u00f4n \u0111\u1ed1c, ho\u1eb7c khai sai, khai th\u1ea5p ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng. H\u00e0nh vi gian d\u1ed1i \u0111\u1ec3 n\u00e9 tr\u00e1nh ngh\u0129a v\u1ee5 c\u0169ng b\u1ecb coi l\u00e0 tr\u1ed1n \u0111\u00f3ng.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh r\u00f5 c\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng b\u1ecb coi l\u00e0 tr\u1ed1n \u0111\u00f3ng, nh\u01b0 ch\u1eadm \u0111\u00f3ng do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh hay s\u1ef1 ki\u1ec7n b\u1ea5t kh\u1ea3 kh\u00e1ng. Quy \u0111\u1ecbnh n\u00e0y th\u1ec3 hi\u1ec7n s\u1ef1 ph\u00e2n \u0111\u1ecbnh r\u00e0nh m\u1ea1ch gi\u1eefa vi ph\u1ea1m c\u00f3 l\u1ed7i v\u00e0 kh\u00f4ng c\u00f3 l\u1ed7i. \u0110\u1ed3ng th\u1eddi, n\u00f3 ph\u1ea3n \u00e1nh t\u00ednh nh\u00e2n v\u0103n v\u00e0 c\u00f4ng b\u1eb1ng trong th\u1ef1c thi ph\u00e1p lu\u1eadt.<\/p>\n<\/div>\n<\/div>\n

2.3. M\u1ee9c t\u00ednh ti\u1ec1n ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng<\/h3>\n
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\u0110i\u1ec1u 5. S\u1ed1 ti\u1ec1n, s\u1ed1 ng\u00e0y tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/p>\n

1. S\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/p>\n

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a) Ch\u1eadm \u0111\u00f3ng theo\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 38 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>: s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c ch\u1eadm \u0111\u00f3ng l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 13 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>\u00a0c\u00f2n ph\u1ea3i \u0111\u00f3ng theo \u0111\u0103ng k\u00fd sau th\u1eddi h\u1ea1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c ch\u1eadm nh\u1ea5t quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 4 \u0110i\u1ec1u 34 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>; s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p ch\u1eadm \u0111\u00f3ng l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f2n ph\u1ea3i \u0111\u00f3ng theo \u0111\u0103ng k\u00fd sau th\u1eddi h\u1ea1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p ch\u1eadm nh\u1ea5t quy \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/p>\n<\/div>\n

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b) Ch\u1eadm \u0111\u00f3ng theo\u00a0kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 38 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>:<\/p>\n

s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c ch\u1eadm \u0111\u00f3ng l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 4 \u0110i\u1ec1u 13 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>\u00a0ph\u1ea3i \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 1 \u0110i\u1ec1u 28 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>; s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p ch\u1eadm \u0111\u00f3ng l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p trong th\u1eddi h\u1ea1n 60 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y h\u1ebft th\u1eddi h\u1ea1n ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/p>\n<\/div>\n

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c) C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m a, \u0111i\u1ec3m b kho\u1ea3n 1 \u0110i\u1ec1u 39 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>\u00a0nh\u01b0ng kh\u00f4ng b\u1ecb coi l\u00e0 tr\u1ed1n \u0111\u00f3ng theo\u00a0\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>: s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c ch\u1eadm \u0111\u00f3ng l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 4 \u0110i\u1ec1u 13 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span> ph\u1ea3i \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u1eddi gian ch\u01b0a tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i; s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p ch\u1eadm \u0111\u00f3ng l\u00e0 s\u1ed1 ti\u1ec1n thu\u1ed9c tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p trong th\u1eddi gian ch\u01b0a tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/p>\n<\/div>\n

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d) C\u00e1c tr\u01b0\u1eddng h\u1ee3p quy \u0111\u1ecbnh t\u1ea1i\u00a0\u0111i\u1ec3m c, \u0111i\u1ec3m d, \u0111i\u1ec3m \u0111, \u0111i\u1ec3m e, \u0111i\u1ec3m g kho\u1ea3n 1 \u0110i\u1ec1u 39 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/span>\u00a0nh\u01b0ng kh\u00f4ng b\u1ecb coi l\u00e0 tr\u1ed1n \u0111\u00f3ng theo\u00a0\u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y<\/span>: s\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p x\u00e1c \u0111\u1ecbnh theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m a kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y.<\/p>\n

…<\/p>\n<\/div>\n<\/div>\n<\/blockquote>\n

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M\u1ed9t \u0111i\u1ec3m m\u1edbi quan tr\u1ecdng c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP l\u00e0 quy \u0111\u1ecbnh m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi h\u00e0nh vi ch\u1eadm ho\u1eb7c tr\u1ed1n \u0111\u00f3ng BHXH, BHTN. \u0110i\u1ec1u 6 n\u00eau r\u00f5: m\u1ee9c ti\u1ec1n ph\u1ea3i n\u1ed9p th\u00eam l\u00e0 0,03% m\u1ed7i ng\u00e0y. T\u1ef7 l\u1ec7 n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh tr\u00ean t\u1ed5ng s\u1ed1 ti\u1ec1n ch\u1eadm ho\u1eb7c tr\u1ed1n \u0111\u00f3ng v\u00e0 s\u1ed1 ng\u00e0y vi ph\u1ea1m.<\/p>\n

M\u1ee9c ph\u1ea1t 0,03%\/ng\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t tr\u00ean to\u00e0n qu\u1ed1c. Quy \u0111\u1ecbnh n\u00e0y thay th\u1ebf cho c\u00e1c c\u00e1ch t\u00ednh kh\u00f4ng \u0111\u1ed3ng nh\u1ea5t tr\u01b0\u1edbc \u0111\u00e2y, gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch. S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c s\u1ebd n\u1ed9p v\u00e0o qu\u1ef9 BHXH ho\u1eb7c BHTN t\u01b0\u01a1ng \u1ee9ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/p>\n

Vi\u1ec7c \u00e1p d\u1ee5ng m\u1ee9c ph\u1ea1t th\u1ed1ng nh\u1ea5t g\u00f3p ph\u1ea7n n\u00e2ng cao t\u00ednh r\u0103n \u0111e v\u00e0 c\u00f4ng b\u1eb1ng. Quy \u0111\u1ecbnh khuy\u1ebfn kh\u00edch doanh nghi\u1ec7p ho\u00e0n th\u00e0nh ngh\u0129a v\u1ee5 \u0111\u00fang h\u1ea1n, tr\u00e1nh n\u1ee3 \u0111\u1ecdng k\u00e9o d\u00e0i. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc ti\u1ebfn quan tr\u1ecdng trong b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 b\u1ea3o \u0111\u1ea3m an sinh x\u00e3 h\u1ed9i.<\/p>\n

2.4. Quy tr\u00ecnh x\u00e1c \u0111\u1ecbnh v\u00e0 x\u1eed l\u00fd h\u00e0nh vi vi ph\u1ea1m<\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n
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\u0110i\u1ec1u 7. X\u00e1c \u0111\u1ecbnh h\u00e0nh vi ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng; t\u1ed5 ch\u1ee9c thu s\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng v\u00e0 t\u1ed5 ch\u1ee9c thu s\u1ed1 ti\u1ec1n b\u1eb1ng 0,03%\/ng\u00e0y t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng<\/p>\n

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1. C\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u00f3 tr\u00e1ch nhi\u1ec7m x\u00e1c \u0111\u1ecbnh h\u00e0nh vi ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p; \u00e1p d\u1ee5ng ho\u1eb7c tr\u00ecnh c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p x\u1eed l\u00fd h\u00e0nh vi ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p.<\/p>\n<\/div>\n

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2. H\u1eb1ng th\u00e1ng, c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i qu\u1ea3n l\u00fd tr\u1ef1c ti\u1ebfp \u0111\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng v\u00e0 s\u1ed1 ng\u00e0y ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p; t\u00ednh s\u1ed1 ti\u1ec1n ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i n\u1ed9p b\u1eb1ng 0,03%\/ng\u00e0y \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng; th\u00f4ng b\u00e1o v\u1edbi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu; t\u1ed5 ch\u1ee9c thu v\u00e0 qu\u1ea3n l\u00fd theo quy \u0111\u1ecbnh.<\/p>\n<\/div>\n<\/blockquote>\n

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\u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP quy \u0111\u1ecbnh c\u01a1 quan BHXH c\u00f3 quy\u1ec1n x\u00e1c \u0111\u1ecbnh h\u00e0nh vi ch\u1eadm \u0111\u00f3ng ho\u1eb7c tr\u1ed1n \u0111\u00f3ng. C\u01a1 quan n\u00e0y \u0111\u01b0\u1ee3c ph\u00e9p t\u00ednh to\u00e1n s\u1ed1 ti\u1ec1n ph\u1ea3i n\u1ed9p th\u00eam v\u00e0 ban h\u00e0nh th\u00f4ng b\u00e1o thu h\u1ed3i. \u0110\u00e2y l\u00e0 c\u01a1 s\u1edf ph\u00e1p l\u00fd quan tr\u1ecdng \u0111\u1ec3 x\u1eed l\u00fd vi ph\u1ea1m trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/p>\n

C\u01a1 quan BHXH c\u00f3 th\u1ec3 ph\u1ed1i h\u1ee3p v\u1edbi thanh tra lao \u0111\u1ed9ng, c\u00f4ng an v\u00e0 ch\u00ednh quy\u1ec1n \u0111\u1ecba ph\u01b0\u01a1ng. Vi\u1ec7c ph\u1ed1i h\u1ee3p n\u00e0y nh\u1eb1m x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u1ed1n \u0111\u00f3ng c\u00f3 t\u1ed5 ch\u1ee9c ho\u1eb7c k\u00e9o d\u00e0i. Quy \u0111\u1ecbnh gi\u00fap t\u0103ng t\u00ednh r\u0103n \u0111e v\u00e0 ng\u0103n ch\u1eb7n t\u00ecnh tr\u1ea1ng n\u1ee3 \u0111\u1ecdng k\u00e9o d\u00e0i trong doanh nghi\u1ec7p.<\/p>\n

Vi\u1ec7c giao th\u00eam th\u1ea9m quy\u1ec1n cho c\u01a1 quan BHXH gi\u00fap t\u0103ng c\u01b0\u1eddng hi\u1ec7u l\u1ef1c qu\u1ea3n l\u00fd nh\u00e0 n\u01b0\u1edbc. Quy tr\u00ecnh x\u1eed l\u00fd vi ph\u1ea1m \u0111\u01b0\u1ee3c r\u00fat ng\u1eafn, vi\u1ec7c thu h\u1ed3i n\u1ee3 BHXH di\u1ec5n ra nhanh v\u00e0 minh b\u1ea1ch h\u01a1n. \u0110\u00e2y l\u00e0 b\u01b0\u1edbc ti\u1ebfn trong hi\u1ec7n \u0111\u1ea1i h\u00f3a c\u00f4ng t\u00e1c gi\u00e1m s\u00e1t v\u00e0 qu\u1ea3n l\u00fd BHXH.<\/p>\n

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2.5. Quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 v\u1ec1 khi\u1ebfu n\u1ea1i trong l\u0129nh v\u1ef1c BHXH<\/h3>\n

T\u1eeb \u0110i\u1ec1u 8 \u0111\u1ebfn \u0110i\u1ec1u 12 Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 tr\u00ecnh t\u1ef1, th\u1ea9m quy\u1ec1n v\u00e0 th\u1eddi h\u1ea1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i trong l\u0129nh v\u1ef1c BHXH. C\u00e1c \u0111i\u1ec1u n\u00e0y gi\u00fap x\u00e1c \u0111\u1ecbnh r\u00f5 quy\u1ec1n, ngh\u0129a v\u1ee5 c\u1ee7a ng\u01b0\u1eddi khi\u1ebfu n\u1ea1i v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Quy \u0111\u1ecbnh g\u00f3p ph\u1ea7n \u0111\u1ea3m b\u1ea3o vi\u1ec7c x\u1eed l\u00fd khi\u1ebfu n\u1ea1i \u0111\u00fang ph\u00e1p lu\u1eadt, minh b\u1ea1ch v\u00e0 k\u1ecbp th\u1eddi.<\/p>\n

Ng\u01b0\u1eddi lao \u0111\u1ed9ng, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ho\u1eb7c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 quy\u1ec1n l\u1ee3i b\u1ecb \u1ea3nh h\u01b0\u1edfng \u0111\u01b0\u1ee3c khi\u1ebfu n\u1ea1i l\u1ea7n \u0111\u1ea7u \u0111\u1ebfn Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan BHXH n\u01a1i ban h\u00e0nh quy\u1ebft \u0111\u1ecbnh. N\u1ebfu kh\u00f4ng \u0111\u1ed3ng \u00fd v\u1edbi k\u1ebft qu\u1ea3, h\u1ecd c\u00f3 th\u1ec3 khi\u1ebfu n\u1ea1i l\u1ea7n hai l\u00ean Th\u1ee7 tr\u01b0\u1edfng c\u01a1 quan BHXH c\u1ea5p tr\u00ean ho\u1eb7c kh\u1edfi ki\u1ec7n ra T\u00f2a \u00e1n nh\u00e2n d\u00e2n.<\/p>\n

C\u00e1c quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i ph\u1ea3i \u0111\u01b0\u1ee3c c\u00f4ng khai trong 15 ng\u00e0y b\u1eb1ng h\u00ecnh th\u1ee9c ni\u00eam y\u1ebft ho\u1eb7c \u0111\u0103ng t\u1ea3i c\u00f4ng khai. C\u01a1 quan, c\u00e1 nh\u00e2n li\u00ean quan ph\u1ea3i thi h\u00e0nh nghi\u00eam t\u00fac quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i trong th\u1eddi h\u1ea1n lu\u1eadt \u0111\u1ecbnh. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap b\u1ea3o \u0111\u1ea3m quy\u1ec1n khi\u1ebfu n\u1ea1i c\u1ee7a c\u00f4ng d\u00e2n v\u00e0 n\u00e2ng cao t\u00ednh minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng BHXH.<\/p>\n

C\u1ee5 th\u1ec3 t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh n\u00e0y quy \u0111\u1ecbnh r\u00f5:<\/p>\n

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\u0110i\u1ec1u 11. Thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt<\/p>\n

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1. Tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i trong vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt<\/p>\n<\/div>\n

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a) Ch\u1eadm nh\u1ea5t 05 ng\u00e0y l\u00e0m vi\u1ec7c, k\u1ec3 t\u1eeb ng\u00e0y quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt, trong ph\u1ea1m vi nhi\u1ec7m v\u1ee5, quy\u1ec1n h\u1ea1n c\u1ee7a m\u00ecnh, ng\u01b0\u1eddi gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p \u0111\u1ec3 th\u1ef1c hi\u1ec7n ho\u1eb7c c\u00f3 v\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan t\u1ed5 ch\u1ee9c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt.<\/p>\n

V\u0103n b\u1ea3n ch\u1ec9 \u0111\u1ea1o n\u00eau r\u00f5 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c thi h\u00e0nh; c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i th\u1ef1c hi\u1ec7n; tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan; n\u1ed9i dung, th\u1eddi h\u1ea1n ph\u1ea3i th\u1ef1c hi\u1ec7n; vi\u1ec7c b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n v\u1edbi ng\u01b0\u1eddi gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i.<\/p>\n<\/div>\n

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b) Ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00f3 tr\u00e1ch nhi\u1ec7m t\u1ef1 m\u00ecnh ho\u1eb7c giao c\u01a1 quan, t\u1ed5 ch\u1ee9c c\u00f3 li\u00ean quan theo d\u00f5i, \u0111\u00f4n \u0111\u1ed1c, ki\u1ec3m tra vi\u1ec7c thi h\u00e0nh quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n c\u01a1 quan, t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00f4ng th\u1ef1c hi\u1ec7n ho\u1eb7c th\u1ef1c hi\u1ec7n kh\u00f4ng \u0111\u00fang, kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, kh\u00f4ng k\u1ecbp th\u1eddi quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft khi\u1ebfu n\u1ea1i c\u00f3 hi\u1ec7u l\u1ef1c ph\u00e1p lu\u1eadt th\u00ec \u00e1p d\u1ee5ng c\u00e1c bi\u1ec7n ph\u00e1p theo th\u1ea9m quy\u1ec1n \u0111\u1ec3 x\u1eed l\u00fd k\u1ecbp th\u1eddi, nghi\u00eam minh.<\/p>\n<\/div>\n<\/blockquote>\n<\/div>\n

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2.6. Gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o h\u00e0nh vi vi ph\u1ea1m<\/span><\/h3>\n
\n

\u0110i\u1ec1u 13 v\u00e0 \u0110i\u1ec1u 14 Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP quy \u0111\u1ecbnh r\u00f5 th\u1ea9m quy\u1ec1n v\u00e0 tr\u00e1ch nhi\u1ec7m trong vi\u1ec7c gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o. C\u00e1c \u0111i\u1ec1u n\u00e0y l\u00e0m r\u00f5 quy tr\u00ecnh x\u1eed l\u00fd h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt trong l\u0129nh v\u1ef1c b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i. Quy \u0111\u1ecbnh g\u00f3p ph\u1ea7n n\u00e2ng cao hi\u1ec7u qu\u1ea3 gi\u00e1m s\u00e1t v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a t\u1eebng c\u1ea5p qu\u1ea3n l\u00fd.<\/p>\n

Ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u01a1 quan BHXH gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi thu\u1ed9c quy\u1ec1n qu\u1ea3n l\u00fd c\u1ee7a m\u00ecnh. C\u01a1 quan BHXH c\u1ea5p tr\u00ean gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o v\u1edbi ng\u01b0\u1eddi \u0111\u1ee9ng \u0111\u1ea7u c\u1ea5p d\u01b0\u1edbi. Ch\u1ee7 t\u1ecbch UBND t\u1ec9nh gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o giai \u0111o\u1ea1n tr\u01b0\u1edbc n\u0103m 1995, khi h\u1ec7 th\u1ed1ng BHXH m\u1edbi \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh.<\/p>\n

Ngh\u1ecb \u0111\u1ecbnh c\u0169ng n\u00eau r\u00f5 tr\u00e1ch nhi\u1ec7m ph\u1ed1i h\u1ee3p gi\u1eefa BHXH, thanh tra v\u00e0 UBND c\u00e1c c\u1ea5p trong x\u00e1c minh, k\u1ebft lu\u1eadn v\u00e0 x\u1eed l\u00fd t\u1ed1 c\u00e1o. M\u1ecdi quy\u1ebft \u0111\u1ecbnh gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o ph\u1ea3i c\u00f4ng khai \u00edt nh\u1ea5t 15 ng\u00e0y. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap t\u0103ng t\u00ednh minh b\u1ea1ch v\u00e0 ph\u00f2ng ng\u1eeba ti\u00eau c\u1ef1c trong ho\u1ea1t \u0111\u1ed9ng c\u00f4ng v\u1ee5.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

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\u0110i\u1ec1u 14. Tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o
\nTr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c gi\u1ea3i quy\u1ebft t\u1ed1 c\u00e1o \u0111\u1ed1i v\u1edbi h\u00e0nh vi vi ph\u1ea1m ph\u00e1p lu\u1eadt trong vi\u1ec7c ch\u1ea5p h\u00e0nh quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i quy \u0111\u1ecbnh t\u1ea1i\u00a0kho\u1ea3n 2, kho\u1ea3n 3 \u0110i\u1ec1u 131 Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i <\/span>\u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u1ed1 c\u00e1o.<\/p>\n<\/blockquote>\n

2.7. T\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, tr\u00e1ch nhi\u1ec7m v\u00e0 ch\u1ebf t\u00e0i x\u1eed l\u00fd<\/h3>\n

Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP quy \u0111\u1ecbnh chi ti\u1ebft nhi\u1ec1u n\u1ed9i dung v\u1ec1 BHXH v\u00e0 BHTN. \u0110i\u1ec3m \u0111\u00e1ng ch\u00fa \u00fd l\u00e0 c\u01a1 ch\u1ebf \u0111\u00f4n \u0111\u1ed1c \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c v\u00e0 b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p. Quy \u0111\u1ecbnh n\u00e0y nh\u1eb1m t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a c\u00e1c doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi, gi\u00fap c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ch\u1ee7 \u0111\u1ed9ng h\u01a1n trong qu\u1ea3n l\u00fd.<\/p>\n

Theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 274, gi\u00e1m \u0111\u1ed1c c\u01a1 quan BHXH ph\u1ea3i r\u00e0 so\u00e1t h\u00e0ng th\u00e1ng vi\u1ec7c \u0111\u00f3ng BHXH v\u00e0 BHTN. Trong m\u01b0\u1eddi ng\u00e0y \u0111\u1ea7u c\u1ee7a th\u00e1ng, n\u1ebfu ph\u00e1t hi\u1ec7n \u0111\u01a1n v\u1ecb ch\u1eadm ho\u1eb7c tr\u1ed1n \u0111\u00f3ng, c\u01a1 quan BHXH ph\u1ea3i g\u1eedi v\u0103n b\u1ea3n \u0111\u00f4n \u0111\u1ed1c. V\u0103n b\u1ea3n c\u1ea7n n\u00eau r\u00f5 s\u1ed1 ti\u1ec1n, s\u1ed1 ng\u00e0y ch\u1eadm v\u00e0 m\u1ee9c ph\u1ea1t 0,03% m\u1ed7i ng\u00e0y.<\/p>\n

N\u1ebfu \u0111\u01a1n v\u1ecb kh\u00f4ng kh\u1eafc ph\u1ee5c sau 60 ng\u00e0y k\u1ec3 t\u1eeb h\u1ea1n n\u1ed9p, h\u00e0nh vi c\u00f3 th\u1ec3 b\u1ecb xem l\u00e0 tr\u1ed1n \u0111\u00f3ng. Khi \u0111\u00f3, c\u01a1 quan BHXH \u0111\u01b0\u1ee3c chuy\u1ec3n h\u1ed3 s\u01a1 sang x\u1eed l\u00fd theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt. Quy \u0111\u1ecbnh n\u00e0y gi\u00fap si\u1ebft ch\u1eb7t k\u1ef7 lu\u1eadt \u0111\u00f3ng b\u1ea3o hi\u1ec3m c\u1ee7a doanh nghi\u1ec7p. N\u00f3 g\u00f3p ph\u1ea7n b\u1ea3o v\u1ec7 quy\u1ec1n l\u1ee3i ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 \u0111\u1ea3m b\u1ea3o an sinh x\u00e3 h\u1ed9i.<\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 n\u1ed9i dung li\u00ean quan \u0111\u1ebfn \u201cC\u00c1C \u0110I\u1ec2M \u0110\u00c1NG CH\u00da \u00dd T\u1ea0I NGH\u1eca \u0110\u1ecaNH 274\/2025\/N\u0110-CP V\u1ec0 CH\u1eacM \u0110\u00d3NG, TR\u1ed0N \u0110\u00d3NG BHXH B\u1eaeT BU\u1ed8C\u201d Lu\u1eadt \u0110o\u00e0n Gia<\/a> ch\u00fang t\u00f4i chia s\u1ebb. M\u1ecdi th\u1eafc m\u1eafc vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n v\u00e0 h\u1ed7 tr\u1ee3. Hotline 0989992524.<\/p>\n","protected":false},"excerpt":{"rendered":"

Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh v\u00e0o ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2025. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 30 th\u00e1ng 11 n\u0103m 2025. Theo \u0111\u00f3 ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o\u00a0hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p. Vi\u1ec7c khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 […]\n","protected":false},"author":4,"featured_media":3715,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[4,18,33,29,28,14],"tags":[526,527,525,523,524,528],"yoast_head":"\nC\u00c1C \u0110I\u1ec2M \u0110\u00c1NG CH\u00da \u00dd T\u1ea0I NGH\u1eca \u0110\u1ecaNH 274\/2025\/N\u0110-CP V\u1ec0 CH\u1eacM \u0110\u00d3NG, TR\u1ed0N \u0110\u00d3NG BHXH B\u1eaeT BU\u1ed8C – Lu\u1eadt \u0110o\u00e0n Gia<\/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:\/\/luatdoangia.vn\/index.php\/cac-diem-dang-chu-y-tai-nghi-dinh-274-2025-nd-cp-ve-cham-dong-tron-dong-bhxh-bat-buoc\/\" \/>\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00c1C \u0110I\u1ec2M \u0110\u00c1NG CH\u00da \u00dd T\u1ea0I NGH\u1eca \u0110\u1ecaNH 274\/2025\/N\u0110-CP V\u1ec0 CH\u1eacM \u0110\u00d3NG, TR\u1ed0N \u0110\u00d3NG BHXH B\u1eaeT BU\u1ed8C – Lu\u1eadt \u0110o\u00e0n Gia\" \/>\n<meta property=\"og:description\" content=\"Ngh\u1ecb \u0111\u1ecbnh 274\/2025\/N\u0110-CP \u0111\u01b0\u1ee3c Ch\u00ednh ph\u1ee7 ban h\u00e0nh v\u00e0o ng\u00e0y 16 th\u00e1ng 10 n\u0103m 2025. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y b\u1eaft \u0111\u1ea7u c\u00f3 hi\u1ec7u l\u1ef1c v\u00e0o ng\u00e0y 30 th\u00e1ng 11 n\u0103m 2025. Theo \u0111\u00f3 ngh\u1ecb \u0111\u1ecbnh quy \u0111\u1ecbnh chi ti\u1ebft m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt B\u1ea3o\u00a0hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 ch\u1eadm \u0111\u00f3ng, tr\u1ed1n \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p. Vi\u1ec7c khi\u1ebfu n\u1ea1i, t\u1ed1 c\u00e1o v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/luatdoangia.vn\/index.php\/cac-diem-dang-chu-y-tai-nghi-dinh-274-2025-nd-cp-ve-cham-dong-tron-dong-bhxh-bat-buoc\/\" \/>\n<meta property=\"og:site_name\" content=\"Lu\u1eadt \u0110o\u00e0n Gia\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-06T04:08:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/luatdoangia.vn\/wp-content\/uploads\/2025\/11\/Brown-and-White-Minimalist-Law-Firm-Presentation.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u0110\u01b0\u1ee3c vi\u1ebft b\u1edfi\" \/>\n\t<meta name=\"twitter:data1\" content=\"phuonganhDLF\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u01af\u1edbc t\u00ednh th\u1eddi gian 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