{"id":3011,"date":"2025-07-07T09:34:27","date_gmt":"2025-07-07T09:34:27","guid":{"rendered":"https:\/\/prv.com.vn\/?p=3011"},"modified":"2025-07-14T17:52:20","modified_gmt":"2025-07-14T17:52:20","slug":"nghi-dinh-158-2025-nd-cp-huong-dan-luat-bao-hiem-xa-hoi-ve-bao-hiem-xa-hoi-bat-buoc","status":"publish","type":"post","link":"https:\/\/daxinprv.com\/vi\/tin-tuc-su-kien\/nghi-dinh-158-2025-nd-cp-huong-dan-luat-bao-hiem-xa-hoi-ve-bao-hiem-xa-hoi-bat-buoc\/","title":{"rendered":"Ngh\u1ecb \u0110\u1ecbnh 158\/2025\/N\u0110-CP H\u01b0\u1edbng D\u1eabn Lu\u1eadt B\u1ea3o Hi\u1ec3m X\u00e3 H\u1ed9i V\u1ec1 B\u1ea3o Hi\u1ec3m X\u00e3 H\u1ed9i B\u1eaft Bu\u1ed9c"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 158\/2025\/N\u0110-CP H\u01af\u1edaNG D\u1eaaN LU\u1eacT B\u1ea2O HI\u1ec2M X\u00c3 H\u1ed8I V\u1ec0 B\u1ea2O HI\u1ec2M X\u00c3 H\u1ed8I B\u1eaeT BU\u1ed8C<\/strong><\/h4>\n<p>Ng\u00e0y 25\/6\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025.<\/p>\n<p>M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa \u00fd t\u1eeb ph\u1ea1m vi \u00e1p d\u1ee5ng, tr\u00e1ch nhi\u1ec7m \u0111\u00f3ng g\u00f3p cho \u0111\u1ebfn quy\u1ec1n l\u1ee3i h\u01b0\u1edfng \u2014 nh\u1eb1m t\u0103ng c\u01b0\u1eddng t\u00ednh minh b\u1ea1ch, c\u00f4ng b\u1eb1ng v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c ti\u1ec5n ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i hi\u1ec7n nay. C\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p><strong>1. \u0110\u1ed1i t\u01b0\u1ee3ng tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c<\/strong><\/p>\n<p>S\u1ef1 kh\u00e1c bi\u1ec7t gi\u1eefa \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c tr\u01b0\u1edbc v\u00e0 sau ng\u00e0y 01\/7\/2025<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3345 size-full\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004328.png\" alt=\"\" width=\"968\" height=\"616\" srcset=\"https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004328.png 968w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004328-300x191.png 300w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004328-768x489.png 768w\" sizes=\"auto, (max-width: 968px) 100vw, 968px\" \/><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3348 size-full\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004345.png\" alt=\"\" width=\"968\" height=\"235\" srcset=\"https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004345.png 968w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004345-300x73.png 300w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004345-768x186.png 768w\" sizes=\"auto, (max-width: 968px) 100vw, 968px\" \/><\/p>\n<p><strong>2. M\u1ee9c Tham Chi\u1ebfu<\/strong><\/p>\n<p>M\u1ee9c tham chi\u1ebfu l\u00e0 m\u1ee9c ti\u1ec1n do <strong>Ch<\/strong><strong>\u00ednh ph<\/strong><strong>\u1ee7 quy\u1ebft \u0111\u1ecbnh<\/strong> d\u00f9ng <strong>\u0111<\/strong><strong>\u1ec3 t<\/strong><strong>\u00ednh m<\/strong><strong>\u1ee9c \u0111<\/strong><strong>\u00f3ng, m<\/strong><strong>\u1ee9c h\u01b0\u1edfng m\u1ed9t s\u1ed1 ch\u1ebf \u0111\u1ed9 b\u1ea3o hi\u1ec3m x<\/strong><strong>\u00e3 h<\/strong><strong>\u1ed9i<\/strong> quy \u0111\u1ecbnh trong\u00a0t\u1ea1i\u00a0Lu\u1eadt b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i:<\/p>\n<ul>\n<li>Tr\u01b0\u1edbc khi b\u00e3i b\u1ecf m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf th\u00ec m\u1ee9c tham chi\u1ebfu b\u1eb1ng m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf.<\/li>\n<li>Khi m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf b\u1ecb b\u00e3i b\u1ecf th\u00ec m\u1ee9c tham chi\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u1ecb b\u00e3i b\u1ecf.<\/li>\n<\/ul>\n<p>M\u1ee9c tham chi\u1ebfu s\u1ebd do Ch\u00ednh ph\u1ee7 \u0111i\u1ec1u ch\u1ec9nh, c\u0103n c\u1ee9 v\u00e0o: m\u1ee9c t\u0103ng ch\u1ec9 s\u1ed1 gi\u00e1 ti\u00eau d\u00f9ng, t\u1ed1c \u0111\u1ed9 t\u0103ng tr\u01b0\u1edfng kinh t\u1ebf v\u00e0 kh\u1ea3 n\u0103ng c\u1ee7a Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc v\u00e0 qu\u1ef9 BHXH.<\/p>\n<p>Hi\u1ec7n t\u1ea1i, Ch\u00ednh ph\u1ee7 ch\u01b0a b\u00e3i b\u1ecf m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf\u00a0 n\u00ean m\u1ee9c tham chi\u1ebfu s\u1ebd b\u1eb1ng v\u1edbi m\u1ee9c l\u01b0\u01a1ng c\u01a1 s\u1edf hi\u1ec7n t\u1ea1i l\u00e0 2.340.000 \u0111\u1ed3ng\/ th\u00e1ng.<\/p>\n<p><strong>3. Ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<\/strong><\/p>\n<p>Theo \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP, ti\u1ec1n l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c kh\u00f4ng ch\u1ec9 g\u1ed3m l\u01b0\u01a1ng c\u01a1 b\u1ea3n, m\u00e0 c\u00f2n bao g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, b\u1ed5 sung chi tr\u1ea3 th\u01b0\u1eddng xuy\u00ean theo h\u1ee3p \u0111\u1ed3ng. Quy \u0111\u1ecbnh m\u1edbi nh\u1eb1m \u0111\u1ea3m b\u1ea3o vi\u1ec7c \u0111\u00f3ng, h\u01b0\u1edfng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ph\u1ea3n \u00e1nh \u0111\u00fang thu nh\u1eadp c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u1ed3ng th\u1eddi gi\u00fap b\u1ea3o v\u1ec7 \u0111\u1ea7y \u0111\u1ee7 quy\u1ec1n l\u1ee3i v\u1ec1 thai s\u1ea3n, h\u01b0u tr\u00ed, \u1ed1m \u0111au v\u00e0 c\u00e1c ch\u1ebf \u0111\u1ed9 l\u00e2u d\u00e0i.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3351 size-full\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004435.png\" alt=\"\" width=\"999\" height=\"469\" srcset=\"https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004435.png 999w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004435-300x141.png 300w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004435-768x361.png 768w\" sizes=\"auto, (max-width: 999px) 100vw, 999px\" \/><\/p>\n<p><strong>4. T\u1ea1m d\u1eebng \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-3355 size-full\" src=\"http:\/\/prv.com.vn\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004602.png\" alt=\"\" width=\"922\" height=\"235\" srcset=\"https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004602.png 922w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004602-300x76.png 300w, https:\/\/daxinprv.com\/wp-content\/uploads\/2025\/07\/Screenshot-2025-07-15-004602-768x196.png 768w\" sizes=\"auto, (max-width: 922px) 100vw, 922px\" \/><\/p>\n<p>Quy \u0111\u1ecbnh m\u1edbi n\u00e0y gi\u00fap l\u00e0m r\u00f5 tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a c\u00e1c b\u00ean trong c\u00e1c t\u00ecnh hu\u1ed1ng ph\u00e1t sinh t\u1ea1m th\u1eddi, \u0111\u1ed3ng th\u1eddi gi\u1ea3m g\u00e1nh n\u1eb7ng t\u00e0i ch\u00ednh trong th\u1eddi gian ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1ecb t\u1ea1m d\u1eebng c\u00f4ng vi\u1ec7c nh\u01b0ng ch\u01b0a c\u00f3 l\u01b0\u01a1ng.<\/p>\n<p><strong>5. \u0110i\u1ec1u ch\u1ec9nh quy \u0111\u1ecbnh truy thu, \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c<\/strong><\/p>\n<p>5.1 B\u1ed5 sung v\u00e0 s\u1eeda \u0111\u1ed5i c\u00e1c tr\u01b0\u1eddng h\u1ee3p truy thu, truy \u0111\u00f3ng BHXH<\/p>\n<ul>\n<li>Truy thu khi \u0111i\u1ec1u ch\u1ec9nh t\u0103ng l\u01b0\u01a1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH c\u00f3 h\u1ed3i t\u1ed1 v\u1ec1 tr\u01b0\u1edbc.<\/li>\n<li>B\u1ed5 sung truy thu v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh, ng\u01b0\u1eddi qu\u1ea3n l\u00fd doanh nghi\u1ec7p c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng nh\u01b0ng kh\u00f4ng \u0111\u00f3ng BHXH sau th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n<p>(*) Tr\u01b0\u1edbc \u0111\u00e2y Ngh\u1ecb \u0111\u1ecbnh 115\/2015\/N\u0110-CP ch\u1ec9 \u0111\u1ec1 c\u1eadp truy thu khi t\u0103ng l\u01b0\u01a1ng th\u00e1ng \u0111\u00e3 \u0111\u00f3ng BHXH.<\/p>\n<p>5.2 R\u00fat ng\u1eafn th\u1eddi h\u1ea1n truy \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c \u0111\u1ec3 kh\u00f4ng b\u1ecb t\u00ednh l\u00e3i ch\u1eadm \u0111\u00f3ng<\/p>\n<ul>\n<li>Th\u1eddi h\u1ea1n m\u1edbi: \u0110\u1ebfn h\u1ebft ng\u00e0y cu\u1ed1i c\u00f9ng c\u1ee7a th\u00e1ng ti\u1ebfp theo sau th\u00e1ng c\u00f3 quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng.<\/li>\n<li>Tr\u01b0\u1edbc \u0111\u00e2y: T\u1ed1i \u0111a 6 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u ch\u1ec9nh.<\/li>\n<\/ul>\n<p>5.3 Truy thu c\u00f3 t\u00ednh l\u00e3i \u0111\u1ed1i v\u1edbi ch\u1ee7 h\u1ed9 kinh doanh &amp; ng\u01b0\u1eddi qu\u1ea3n l\u00fd c\u00f3 h\u01b0\u1edfng l\u01b0\u01a1ng<\/p>\n<p>N\u1ebfu \u0111\u00f3ng sau th\u1eddi h\u1ea1n ch\u1eadm nh\u1ea5t th\u00ec ph\u1ea3i n\u1ed9p:<\/p>\n<ul>\n<li>To\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n BHXH b\u1eaft bu\u1ed9c ch\u01b0a \u0111\u00f3ng;<\/li>\n<li>Ti\u1ec1n l\u00e3i ch\u1eadm \u0111\u00f3ng = 0,03%\/ng\u00e0y \u00d7 s\u1ed1 ti\u1ec1n BHXH \u00d7 s\u1ed1 ng\u00e0y ch\u1eadm.<\/li>\n<\/ul>\n<p><strong>6. Ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed v\u1edbi ng\u01b0\u1eddi v\u1eeba \u0111\u00f3ng BHXH t\u1ef1 nguy\u1ec7n v\u1eeba \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<\/strong><\/p>\n<p>6.1 Tr\u01b0\u1eddng h\u1ee3p \u01b0u ti\u00ean theo BHXH b\u1eaft bu\u1ed9c:<\/p>\n<ul>\n<li>N\u1ebfu c\u00f3 t\u1eeb \u0111\u1ee7 15 n\u0103m (\u0110i\u1ec1u 64) ho\u1eb7c 20 n\u0103m (\u0110i\u1ec1u 65) \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c<br \/>\n<strong>=&gt;<\/strong> \u00c1p d\u1ee5ng ch\u00ednh s\u00e1ch h\u01b0u tr\u00ed theo BHXH b\u1eaft bu\u1ed9c.<\/li>\n<\/ul>\n<p>6.2 Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ee7 20 n\u0103m BHXH t\u1ef1 nguy\u1ec7n tr\u01b0\u1edbc 01\/01\/2021:<\/p>\n<ul>\n<li>N\u1ebfu \u0111\u00e3 tham gia BHXH t\u1ef1 nguy\u1ec7n tr\u01b0\u1edbc 01\/01\/2021 v\u00e0 \u0111\u1ee7 20 n\u0103m BHXH t\u1ef1 nguy\u1ec7n tr\u1edf l\u00ean<br \/>\n<strong>=&gt;<\/strong> Tu\u1ed5i ngh\u1ec9 h\u01b0u: 60 tu\u1ed5i (nam), 55 tu\u1ed5i (n\u1eef).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 158\/2025\/N\u0110-CP H\u01af\u1edaNG D\u1eaaN LU\u1eacT B\u1ea2O HI\u1ec2M X\u00c3 H\u1ed8I V\u1ec0 B\u1ea2O HI\u1ec2M X\u00c3 H\u1ed8I B\u1eaeT BU\u1ed8C Ng\u00e0y 25\/6\/2025, Ch\u00ednh ph\u1ee7 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP h\u01b0\u1edbng d\u1eabn Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i b\u1eaft bu\u1ed9c. Ngh\u1ecb \u0111\u1ecbnh n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/7\/2025. M\u1ed9t s\u1ed1 \u0111i\u1ec3m m\u1edbi \u0111\u00e1ng ch\u00fa&#8230;<\/p>\n","protected":false},"author":4,"featured_media":2480,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[53,48],"tags":[],"class_list":["post-3011","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc","category-tin-tuc-su-kien"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/3011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/comments?post=3011"}],"version-history":[{"count":2,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/3011\/revisions"}],"predecessor-version":[{"id":3358,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/posts\/3011\/revisions\/3358"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media\/2480"}],"wp:attachment":[{"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/media?parent=3011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/categories?post=3011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/daxinprv.com\/vi\/wp-json\/wp\/v2\/tags?post=3011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}