{"id":8791,"date":"2026-11-13T09:47:18","date_gmt":"2026-11-13T02:47:18","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=8791"},"modified":"2026-11-13T09:47:18","modified_gmt":"2026-11-13T02:47:18","slug":"huong-dan-nop-bao-cao-tinh-hinh-su-dung-lao-dong","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/zh\/huong-dan-nop-bao-cao-tinh-hinh-su-dung-lao-dong\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cu\u1ed1i n\u0103m 2026"},"content":{"rendered":"

H\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cu\u1ed1i n\u0103m 2026<\/span><\/a> cho 34 t\u1ec9nh th\u00e0nh \u0111\u1ea7y \u0111\u1ee7 gi\u00fap doanh nghi\u1ec7p ho\u00e0n t\u1ea5t ngh\u0129a v\u1ee5 tr\u01b0\u1edbc ng\u00e0y 05\/12\/2026. Kho\u1ea3n 2 \u0110i\u1ec1u 12 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 bu\u1ed9c ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i v\u1ec1 lao \u0111\u1ed9ng. \u0110i\u1ec1u 71 <\/span>Ngh\u1ecb \u0111\u1ecbnh 129\/2025\/N\u0110-CP<\/span><\/a> c\u1ee5 th\u1ec3 h\u00f3a ngh\u0129a v\u1ee5 n\u00e0y: b\u00e1o c\u00e1o g\u1eedi S\u1edf N\u1ed9i v\u1ee5 qua C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia theo M\u1eabu s\u1ed1 01\/PLI, \u0111\u1ed3ng th\u1eddi th\u00f4ng b\u00e1o cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khu v\u1ef1c.<\/span><\/p>\n

Ch\u1ec9 c\u00f2n kho\u1ea3ng ba tu\u1ea7n \u0111\u1ebfn h\u1ea1n ch\u00f3t 04\/12\/2026. B\u1ecf s\u00f3t b\u00e1o c\u00e1o, doanh nghi\u1ec7p c\u00f3 th\u1ec3 b\u1ecb ph\u1ea1t t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng theo <\/span>Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP<\/span><\/a>, v\u00e0 kho\u1ea3n ph\u1ea1t n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, v\u1edbi g\u00f3c nh\u00ecn t\u1eeb \u0111\u1ed9i ng\u0169 chuy\u00ean gia MAN – Master Accountant Network, h\u1ec7 th\u1ed1ng l\u1ea1i to\u00e0n b\u1ed9 c\u0103n c\u1ee9 ph\u00e1p l\u00fd, c\u00e1ch \u0111i\u1ec1n m\u1eabu, k\u00eanh n\u1ed9p v\u00e0 nh\u1eefng r\u1ee7i ro th\u1ef1c t\u1ebf c\u1ea7n tr\u00e1nh.<\/span><\/p>\n

T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cu\u1ed1i n\u0103m 2026<\/b><\/h2>\n
\"T\u00f3m
T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 h\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cu\u1ed1i n\u0103m 2026<\/figcaption><\/figure>\n
    \n
  • B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cu\u1ed1i n\u0103m 2026 l\u00e0 b\u00e1o c\u00e1o \u0111\u1ecbnh k\u1ef3 h\u1eb1ng n\u0103m v\u1ec1 t\u00ecnh h\u00ecnh thay \u0111\u1ed5i lao \u0111\u1ed9ng, l\u1eadp theo M\u1eabu s\u1ed1 01\/PLI Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP.<\/span><\/li>\n
  • M\u1ee5c \u0111\u00edch: th\u1ef1c hi\u1ec7n tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd lao \u0111\u1ed9ng theo \u0110i\u1ec1u 12 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019, b\u00e1o c\u00e1o \u0111\u1ebfn S\u1edf N\u1ed9i v\u1ee5 v\u00e0 th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khu v\u1ef1c.<\/span><\/li>\n
  • \u00c1p d\u1ee5ng cho: m\u1ecdi ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 thu\u00ea m\u01b0\u1edbn, s\u1eed d\u1ee5ng ng\u01b0\u1eddi lao \u0111\u1ed9ng (c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, h\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n).<\/span><\/li>\n
  • Th\u1eddi h\u1ea1n: tr\u01b0\u1edbc ng\u00e0y 05\/12\/2026, t\u1ee9c ch\u1eadm nh\u1ea5t ng\u00e0y 04\/12\/2026.<\/span><\/li>\n
  • K\u00eanh n\u1ed9p: C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia; b\u1ea3n gi\u1ea5y t\u1ea1i S\u1edf N\u1ed9i v\u1ee5 n\u1ebfu kh\u00f4ng n\u1ed9p \u0111\u01b0\u1ee3c tr\u1ef1c tuy\u1ebfn; ho\u1eb7c link ri\u00eang do \u0111\u1ecba ph\u01b0\u01a1ng h\u01b0\u1edbng d\u1eabn.<\/span><\/li>\n<\/ul>\n

    H\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cu\u1ed1i n\u0103m 2026 cho 34 t\u1ec9nh th\u00e0nh \u0111\u1ea7y \u0111\u1ee7 g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o?<\/b><\/h2>\n
    \"H\u01b0\u1edbng
    H\u01b0\u1edbng d\u1eabn n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cu\u1ed1i n\u0103m 2026 cho 34 t\u1ec9nh th\u00e0nh \u0111\u1ea7y \u0111\u1ee7 g\u1ed3m nh\u1eefng n\u1ed9i dung n\u00e0o?<\/figcaption><\/figure>\n

    M\u1ed9t b\u1ed9 h\u1ed3 s\u01a1 b\u00e1o c\u00e1o \u0111\u00fang chu\u1ea9n c\u1ea7n tr\u1ea3 l\u1eddi \u0111\u1ee7 n\u0103m c\u00e2u h\u1ecfi: ai ph\u1ea3i n\u1ed9p, n\u1ed9p theo m\u1eabu n\u00e0o, g\u1eedi cho c\u01a1 quan n\u00e0o, n\u1ed9p b\u1eb1ng c\u00e1ch n\u00e0o v\u00e0 n\u1ed9p tr\u01b0\u1edbc ng\u00e0y n\u00e0o. C\u00e1c ph\u1ea7n d\u01b0\u1edbi \u0111\u00e2y \u0111i l\u1ea7n l\u01b0\u1ee3t t\u1eebng c\u00e2u, k\u00e8m tr\u00edch d\u1eabn nguy\u00ean v\u0103n quy \u0111\u1ecbnh \u0111\u1ec3 k\u1ebf to\u00e1n v\u00e0 b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 \u0111\u1ed1i chi\u1ebfu tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

    Ai ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cu\u1ed1i n\u0103m 2026?<\/b><\/h3>\n

    C\u0103n c\u1ee9 g\u1ed1c n\u1eb1m \u1edf \u0110i\u1ec1u 12 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019 v\u1ec1 tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd lao \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng. Nguy\u00ean v\u0103n kho\u1ea3n 2 nh\u01b0 sau:<\/span><\/p>\n

    \n

    “Tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd lao \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/p>\n

    …<\/span><\/p>\n

    1. Khai tr\u00ecnh vi\u1ec7c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng trong th\u1eddi h\u1ea1n 30 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ecbnh k\u1ef3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i v\u1ec1 lao \u0111\u1ed9ng trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng v\u1edbi c\u01a1 quan chuy\u00ean m\u00f4n v\u1ec1 lao \u0111\u1ed9ng thu\u1ed9c \u1ee6y ban nh\u00e2n d\u00e2n c\u1ea5p t\u1ec9nh v\u00e0 th\u00f4ng b\u00e1o cho c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/p>\n

    …”<\/span><\/p>\n<\/blockquote>\n

    Quy \u0111\u1ecbnh n\u00e0y \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft t\u1ea1i \u0110i\u1ec1u 71 Ngh\u1ecb \u0111\u1ecbnh 129\/2025\/N\u0110-CP v\u1ec1 b\u00e1o c\u00e1o s\u1eed d\u1ee5ng lao \u0111\u1ed9ng. Nguy\u00ean v\u0103n:<\/span><\/p>\n

    \n

    “B\u00e1o c\u00e1o s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/p>\n

    …<\/span><\/p>\n

    \u0110\u1ecbnh k\u1ef3 06 th\u00e1ng (tr\u01b0\u1edbc ng\u00e0y 05 th\u00e1ng 6) v\u00e0 h\u1eb1ng n\u0103m (tr\u01b0\u1edbc ng\u00e0y 05 th\u00e1ng 12), ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i lao \u0111\u1ed9ng \u0111\u1ebfn S\u1edf N\u1ed9i v\u1ee5 th\u00f4ng qua c\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia theo M\u1eabu s\u1ed1 01\/PLI Ph\u1ee5 l\u1ee5c I ban h\u00e0nh k\u00e8m theo Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 145\/2020\/N\u0110-CP v\u00e0 th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khu v\u1ef1c n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/span><\/p>\n

    …”<\/span><\/p>\n<\/blockquote>\n

    T\u1eeb hai quy \u0111\u1ecbnh tr\u00ean, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i n\u1ed9p b\u00e1o c\u00e1o l\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 thu\u00ea m\u01b0\u1edbn, s\u1eed d\u1ee5ng ng\u01b0\u1eddi lao \u0111\u1ed9ng, bao g\u1ed3m:<\/span><\/p>\n

      \n
    • C\u01a1 quan, t\u1ed5 ch\u1ee9c;<\/span><\/li>\n
    • Doanh nghi\u1ec7p;<\/span><\/li>\n
    • H\u1ee3p t\u00e1c x\u00e3;<\/span><\/li>\n
    • H\u1ed9 gia \u0111\u00ecnh, c\u00e1 nh\u00e2n.<\/span><\/li>\n<\/ul>\n

      Ti\u00eau ch\u00ed x\u00e1c \u0111\u1ecbnh l\u00e0 c\u00f3 thu\u00ea m\u01b0\u1edbn, s\u1eed d\u1ee5ng ng\u01b0\u1eddi lao \u0111\u1ed9ng. V\u00ed d\u1ee5, m\u1ed9t h\u1ed9 gia \u0111\u00ecnh ho\u1eb7c c\u00e1 nh\u00e2n c\u00f3 thu\u00ea ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u0169ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i b\u00e1o c\u00e1o nh\u01b0 m\u1ed9t doanh nghi\u1ec7p.<\/span><\/p>\n

      B\u00e1o c\u00e1o l\u1eadp theo m\u1eabu n\u00e0o v\u00e0 \u0111i\u1ec1n M\u1eabu s\u1ed1 01\/PLI ra sao?<\/b><\/h3>\n

      M\u1eabu b\u00e1o c\u00e1o hi\u1ec7n h\u00e0nh l\u00e0 M\u1eabu s\u1ed1 01\/PLI ban h\u00e0nh k\u00e8m theo Ph\u1ee5 l\u1ee5c I Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP. B\u00e0i h\u01b0\u1edbng d\u1eabn g\u1ed1c tr\u00ean Th\u01b0 vi\u1ec7n Ph\u00e1p lu\u1eadt cung c\u1ea5p m\u1eabu n\u00e0y d\u01b0\u1edbi hai \u0111\u1ecbnh d\u1ea1ng file Word v\u00e0 file Excel. Doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u lao \u0111\u1ed9ng n\u00ean d\u00f9ng b\u1ea3n Excel \u0111\u1ec3 l\u1ecdc, \u0111\u1ebfm v\u00e0 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u nhanh h\u01a1n.<\/span><\/p>\n

      Hai m\u1ee5c d\u1ec5 \u0111i\u1ec1n sai nh\u1ea5t c\u1ea7n l\u01b0u \u00fd nh\u01b0 sau.<\/span><\/p>\n

      M\u1ee5c (1):<\/b> Ghi S\u1edf N\u1ed9i v\u1ee5; c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khu v\u1ef1c n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.<\/span><\/p>\n

      M\u1ee5c (2) V\u1ecb tr\u00ed vi\u1ec7c l\u00e0m<\/b> ph\u00e2n lo\u1ea1i theo ba c\u1ed9t, nguy\u00ean v\u0103n h\u01b0\u1edbng d\u1eabn:<\/span><\/p>\n

        \n
      • C\u1ed9t (8) Nh\u00e0 qu\u1ea3n l\u00fd:<\/b> “Nh\u00f3m n\u00e0y bao g\u1ed3m nh\u1eefng nh\u00e0 l\u00e3nh \u0111\u1ea1o, qu\u1ea3n l\u00fd l\u00e0m vi\u1ec7c trong c\u00e1c ng\u00e0nh, c\u00e1c c\u1ea5p v\u00e0 trong c\u00e1c c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p c\u00f3 gi\u1eef c\u00e1c ch\u1ee9c v\u1ee5, c\u00f3 quy\u1ec1n qu\u1ea3n l\u00fd, ch\u1ec9 huy, \u0111i\u1ec1u h\u00e0nh t\u1eeb trung \u01b0\u01a1ng t\u1edbi c\u1ea5p x\u00e3.”<\/span><\/li>\n
      • C\u1ed9t (9) Chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt b\u1eadc cao:<\/b> “Nh\u00f3m n\u00e0y bao g\u1ed3m nh\u1eefng ngh\u1ec1 \u0111\u00f2i h\u1ecfi ph\u1ea3i c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n, nghi\u1ec7p v\u1ee5 v\u00e0 kinh nghi\u1ec7m \u1edf tr\u00ecnh \u0111\u1ed9 cao (\u0111\u1ea1i h\u1ecdc tr\u1edf l\u00ean) trong l\u0129nh v\u1ef1c khoa h\u1ecdc v\u00e0 k\u1ef9 thu\u1eadt, s\u1ee9c kh\u1ecfe, gi\u00e1o d\u1ee5c, kinh doanh v\u00e0 qu\u1ea3n l\u00fd, c\u00f4ng ngh\u1ec7 th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng, lu\u1eadt ph\u00e1p, v\u0103n h\u00f3a, x\u00e3 h\u1ed9i.”<\/span><\/li>\n
      • C\u1ed9t (10) Chuy\u00ean m\u00f4n k\u1ef9 thu\u1eadt b\u1eadc trung:<\/b> “Nh\u00f3m n\u00e0y bao g\u1ed3m nh\u1eefng ngh\u1ec1 \u0111\u00f2i h\u1ecfi ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m \u1edf tr\u00ecnh \u0111\u1ed9 b\u1eadc trung (cao \u0111\u1eb3ng, trung c\u1ea5p) v\u1ec1 c\u00e1c l\u0129nh v\u1ef1c khoa h\u1ecdc v\u00e0 k\u1ef9 thu\u1eadt, s\u1ee9c kh\u1ecfe, kinh doanh v\u00e0 qu\u1ea3n l\u00fd, lu\u1eadt ph\u00e1p, v\u0103n h\u00f3a, x\u00e3 h\u1ed9i, th\u00f4ng tin v\u00e0 truy\u1ec1n th\u00f4ng, gi\u00e1o vi\u00ean, gi\u00e1o d\u1ee5c, c\u00f4ng ngh\u1ec7 th\u00f4ng tin.”<\/span><\/li>\n<\/ul>\n

        V\u00ed d\u1ee5 minh h\u1ecda: gi\u00e1m \u0111\u1ed1c v\u00e0 tr\u01b0\u1edfng ph\u00f2ng c\u00f3 quy\u1ec1n \u0111i\u1ec1u h\u00e0nh ghi v\u00e0o c\u1ed9t (8). M\u1ed9t k\u1ef9 s\u01b0 ph\u1ea7n m\u1ec1m t\u1ed1t nghi\u1ec7p \u0111\u1ea1i h\u1ecdc ghi v\u00e0o c\u1ed9t (9). M\u1ed9t nh\u00e2n vi\u00ean k\u1ebf to\u00e1n tr\u00ecnh \u0111\u1ed9 cao \u0111\u1eb3ng ghi v\u00e0o c\u1ed9t (10). Ti\u00eau ch\u00ed ph\u00e2n lo\u1ea1i l\u00e0 v\u1ecb tr\u00ed v\u00e0 tr\u00ecnh \u0111\u1ed9 \u0111\u00f2i h\u1ecfi c\u1ee7a c\u00f4ng vi\u1ec7c, kh\u00f4ng ph\u1ea3i ch\u1ee9c danh ghi tr\u00ean danh thi\u1ebfp.<\/span><\/p>\n

        B\u00e1o c\u00e1o ph\u1ea3i g\u1eedi \u0111\u1ebfn nh\u1eefng c\u01a1 quan n\u00e0o?<\/b><\/h3>\n

        Nhi\u1ec1u doanh nghi\u1ec7p ch\u1ec9 nh\u1edb S\u1edf N\u1ed9i v\u1ee5 m\u00e0 qu\u00ean c\u00e1c \u0111\u1ea7u m\u1ed1i c\u00f2n l\u1ea1i. B\u00e0i h\u01b0\u1edbng d\u1eabn g\u1ed1c n\u00eau ba l\u01b0u \u00fd, nguy\u00ean v\u0103n:<\/span><\/p>\n

        \n
          \n
        1. “Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i lao \u0111\u1ed9ng \u0111\u1ebfn S\u1edf N\u1ed9i v\u1ee5 th\u00f4ng qua c\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia v\u00e0 th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khu v\u1ef1c n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.”<\/span><\/li>\n
        2. “Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng kh\u00f4ng th\u1ec3 b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i lao \u0111\u1ed9ng th\u00f4ng qua c\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia th\u00ec g\u1eedi b\u00e1o c\u00e1o b\u1eb1ng b\u1ea3n gi\u1ea5y \u0111\u1ebfn S\u1edf N\u1ed9i v\u1ee5 v\u00e0 th\u00f4ng b\u00e1o \u0111\u1ebfn c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khu v\u1ef1c n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n.”<\/li>\n
        3. “\u0110\u1ed1i v\u1edbi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c trong khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i lao \u0111\u1ed9ng \u0111\u1ebfn S\u1edf N\u1ed9i v\u1ee5, c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khu v\u1ef1c n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf, chi nh\u00e1nh, v\u0103n ph\u00f2ng \u0111\u1ea1i di\u1ec7n v\u00e0 Ban qu\u1ea3n l\u00fd khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf \u0111\u1ec3 theo d\u00f5i.”<\/li>\n<\/ol>\n<\/blockquote>\n

          T\u00f3m l\u1ea1i, s\u1ed1 \u0111\u1ea7u m\u1ed1i nh\u1eadn b\u00e1o c\u00e1o ph\u1ee5 thu\u1ed9c v\u1ecb tr\u00ed l\u00e0m vi\u1ec7c c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n\n\n\n\n\n
          Tr\u01b0\u1eddng h\u1ee3p<\/b><\/td>\nS\u1edf N\u1ed9i v\u1ee5<\/b><\/td>\nC\u01a1 quan BHXH khu v\u1ef1c<\/b><\/td>\nBan qu\u1ea3n l\u00fd KCN, KKT<\/b><\/td>\n<\/tr>\n
          Lao \u0111\u1ed9ng ngo\u00e0i khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf<\/span><\/td>\nB\u00e1o c\u00e1o<\/span><\/td>\nTh\u00f4ng b\u00e1o<\/span><\/td>\nKh\u00f4ng<\/span><\/td>\n<\/tr>\n
          Lao \u0111\u1ed9ng trong khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf<\/span><\/td>\nB\u00e1o c\u00e1o<\/span><\/td>\nB\u00e1o c\u00e1o<\/span><\/td>\nB\u00e1o c\u00e1o \u0111\u1ec3 theo d\u00f5i<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          C\u00f3 nh\u1eefng c\u00e1ch n\u00e0o \u0111\u1ec3 n\u1ed9p b\u00e1o c\u00e1o cu\u1ed1i n\u0103m 2026?<\/b><\/h3>\n

          Theo \u0110i\u1ec1u 71 Ngh\u1ecb \u0111\u1ecbnh 129\/2025\/N\u0110-CP, kho\u1ea3n 2 v\u00e0 3 \u0110i\u1ec1u 19 Th\u00f4ng t\u01b0 08\/2026\/TT-BNV v\u00e0 h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n 28771\/SNV-VLATL\u0110 n\u0103m 2026, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 th\u1ec3 ch\u1ecdn m\u1ed9t trong ba h\u00ecnh th\u1ee9c sau.<\/span><\/p>\n

          (i) N\u1ed9p t\u1ea1i C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia.<\/b> \u0110\u00e2y l\u00e0 k\u00eanh m\u1eb7c \u0111\u1ecbnh m\u00e0 \u0110i\u1ec1u 71 Ngh\u1ecb \u0111\u1ecbnh 129\/2025\/N\u0110-CP g\u1ecdi t\u00ean. Doanh nghi\u1ec7p n\u00ean chu\u1ea9n b\u1ecb s\u1eb5n t\u00e0i kho\u1ea3n \u0111\u0103ng nh\u1eadp v\u00e0 file M\u1eabu s\u1ed1 01\/PLI \u0111\u00e3 r\u00e0 so\u00e1t tr\u01b0\u1edbc khi thao t\u00e1c. B\u00e0i g\u1ed1c c\u00f3 d\u1eabn chi\u1ebfu ri\u00eang \u0111\u1ebfn h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch n\u1ed9p b\u00e1o c\u00e1o tr\u00ean trang D\u1ecbch v\u1ee5 c\u00f4ng qu\u1ed1c gia.<\/span><\/p>\n

          (ii) N\u1ed9p tr\u1ef1c ti\u1ebfp t\u1ea1i S\u1edf N\u1ed9i v\u1ee5.<\/b> Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng th\u1ec3 b\u00e1o c\u00e1o qua c\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia th\u00ec g\u1eedi b\u00e1o c\u00e1o b\u1eb1ng b\u1ea3n gi\u1ea5y theo M\u1eabu s\u1ed1 01\/PLI \u0111\u1ebfn S\u1edf N\u1ed9i v\u1ee5. B\u00e0i g\u1ed1c c\u00f3 d\u1eabn chi\u1ebfu \u0111\u1ebfn danh s\u00e1ch \u0111\u1ecba ch\u1ec9 S\u1edf N\u1ed9i v\u1ee5 c\u1ee7a 34 t\u1ec9nh th\u00e0nh \u0111\u1ec3 doanh nghi\u1ec7p tra c\u1ee9u n\u01a1i g\u1eedi.<\/span><\/p>\n

          (iii) N\u1ed9p qua link theo h\u01b0\u1edbng d\u1eabn c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng.<\/b> M\u1ed9t s\u1ed1 \u0111\u1ecba ph\u01b0\u01a1ng tri\u1ec3n khai \u0111\u01b0\u1eddng link nh\u1eadn b\u00e1o c\u00e1o tr\u1ef1c tuy\u1ebfn ri\u00eang. \u0110\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n t\u1ea1i \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00f3.<\/span><\/p>\n

          T\u00ednh \u0111\u1ebfn ng\u00e0y 12\/11\/2026, b\u00e0i g\u1ed1c ghi nh\u1eadn c\u00e1c \u0111\u1ecba ph\u01b0\u01a1ng sau \u0111\u00e3 c\u00f3 link n\u1ed9p ri\u00eang:<\/span><\/p>\n\n\n\n\n\n\n\n\n
          \u0110\u1ecba ph\u01b0\u01a1ng<\/b><\/td>\nK\u00eanh nh\u1eadn b\u00e1o c\u00e1o ri\u00eang<\/b><\/td>\n<\/tr>\n
          TP H\u1ed3 Ch\u00ed Minh<\/span><\/td>\nC\u00f3 link ri\u00eang theo h\u01b0\u1edbng d\u1eabn c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n
          T\u00e2y Ninh<\/span><\/td>\nC\u00f3 link ri\u00eang theo h\u01b0\u1edbng d\u1eabn c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n
          L\u00e2m \u0110\u1ed3ng<\/span><\/td>\nC\u00f3 link ri\u00eang theo h\u01b0\u1edbng d\u1eabn c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n
          Thanh H\u00f3a<\/span><\/td>\nC\u00f3 link ri\u00eang theo h\u01b0\u1edbng d\u1eabn c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng<\/span><\/td>\n<\/tr>\n
          C\u00e1c t\u1ec9nh th\u00e0nh c\u00f2n l\u1ea1i<\/span><\/td>\n\u0110ang c\u1eadp nh\u1eadt<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          [C\u1ea6N B\u1ed4 SUNG: \u0111\u01b0\u1eddng link c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng \u0111\u1ecba ph\u01b0\u01a1ng. B\u00e0i g\u1ed1c ch\u1ec9 ghi “T\u1ea1i \u0111\u00e2y”, kh\u00f4ng k\u00e8m \u0111\u1ecba ch\u1ec9 link trong b\u1ea3n v\u0103n b\u1ea3n \u0111\u01b0\u1ee3c cung c\u1ea5p.]<\/span><\/p>\n

          V\u1edbi c\u00e1c t\u1ec9nh th\u00e0nh ch\u01b0a c\u00f4ng b\u1ed1 link ri\u00eang, doanh nghi\u1ec7p n\u1ed9p qua C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia ho\u1eb7c li\u00ean h\u1ec7 S\u1edf N\u1ed9i v\u1ee5 n\u01a1i \u0111\u1eb7t tr\u1ee5 s\u1edf \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn.<\/span><\/p>\n

          Quy tr\u00ecnh th\u1ef1c hi\u1ec7n g\u1ed3m nh\u1eefng b\u01b0\u1edbc n\u00e0o?<\/b><\/h3>\n

          T\u1eeb kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p, c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m l\u01b0u \u00fd r\u1eb1ng n\u00ean chia vi\u1ec7c th\u00e0nh n\u0103m b\u01b0\u1edbc. Quy tr\u00ecnh n\u00e0y l\u00e0 c\u00e1ch t\u1ed5 ch\u1ee9c c\u00f4ng vi\u1ec7c n\u1ed9i b\u1ed9, kh\u00f4ng thay th\u1ebf h\u01b0\u1edbng d\u1eabn c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

            \n
          1. R\u00e0 so\u00e1t bi\u1ebfn \u0111\u1ed9ng lao \u0111\u1ed9ng trong k\u1ef3: ng\u01b0\u1eddi v\u00e0o l\u00e0m, ngh\u1ec9 vi\u1ec7c, thay \u0111\u1ed5i v\u1ecb tr\u00ed, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng v\u00e0 h\u1ed3 s\u01a1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n
          2. L\u1eadp M\u1eabu s\u1ed1 01\/PLI, ph\u00e2n lo\u1ea1i \u0111\u00fang c\u1ed9t (8), (9), (10) theo v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m.<\/span><\/li>\n
          3. X\u00e1c \u0111\u1ecbnh \u0111\u1ea7u m\u1ed1i nh\u1eadn: S\u1edf N\u1ed9i v\u1ee5, c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i khu v\u1ef1c, v\u00e0 Ban qu\u1ea3n l\u00fd khu c\u00f4ng nghi\u1ec7p, khu kinh t\u1ebf n\u1ebfu c\u00f3.<\/span><\/li>\n
          4. Ch\u1ecdn k\u00eanh n\u1ed9p: C\u1ed5ng D\u1ecbch v\u1ee5 c\u00f4ng Qu\u1ed1c gia, link ri\u00eang c\u1ee7a \u0111\u1ecba ph\u01b0\u01a1ng, ho\u1eb7c b\u1ea3n gi\u1ea5y t\u1ea1i S\u1edf N\u1ed9i v\u1ee5.<\/span><\/li>\n
          5. L\u01b0u b\u1eb1ng ch\u1ee9ng \u0111\u00e3 n\u1ed9p (\u1ea3nh ch\u1ee5p x\u00e1c nh\u1eadn, bi\u00ean nh\u1eadn) c\u00f9ng b\u1ea3n b\u00e1o c\u00e1o \u0111\u1ec3 xu\u1ea5t tr\u00ecnh khi c\u00f3 thanh tra, ki\u1ec3m tra.<\/span><\/li>\n<\/ol>\n

            H\u1ea1n ch\u00f3t n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng cu\u1ed1i n\u0103m 2026 l\u00e0 ng\u00e0y n\u00e0o?<\/b><\/h3>\n

            Th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo kho\u1ea3n 2 \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP, \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i b\u1edfi kho\u1ea3n 1 \u0110i\u1ec1u 73 Ngh\u1ecb \u0111\u1ecbnh 35\/2022\/N\u0110-CP, v\u00e0 th\u1ef1c hi\u1ec7n theo \u0110i\u1ec1u 71 Ngh\u1ecb \u0111\u1ecbnh 129\/2025\/N\u0110-CP. Nguy\u00ean v\u0103n:<\/span><\/p>\n

            \n

            “B\u00e1o c\u00e1o s\u1eed d\u1ee5ng lao \u0111\u1ed9ng<\/span><\/p>\n

            …<\/span><\/p>\n

            \u0110\u1ecbnh k\u1ef3 06 th\u00e1ng (tr\u01b0\u1edbc ng\u00e0y 05 th\u00e1ng 6) v\u00e0 h\u1eb1ng n\u0103m (tr\u01b0\u1edbc ng\u00e0y 05 th\u00e1ng 12), ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i lao \u0111\u1ed9ng \u0111\u1ebfn S\u1edf N\u1ed9i v\u1ee5<\/span><\/p>\n

            …”<\/span><\/p>\n<\/blockquote>\n

            Nh\u01b0 v\u1eady, b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng 6 th\u00e1ng cu\u1ed1i n\u0103m 2026 ph\u1ea3i n\u1ed9p tr\u01b0\u1edbc ng\u00e0y 05\/12\/2026. <\/span>H\u1ea1n ch\u00f3t l\u00e0 ng\u00e0y 04\/12\/2026.<\/b> C\u1ee5m t\u1eeb “tr\u01b0\u1edbc ng\u00e0y 05” kh\u00f4ng bao g\u1ed3m ch\u00ednh ng\u00e0y 05\/12, n\u00ean n\u1ed9p v\u00e0o ng\u00e0y 05\/12\/2026 \u0111\u00e3 l\u00e0 tr\u1ec5 h\u1ea1n.<\/span><\/p>\n\n\n\n\n\n
            K\u1ef3 b\u00e1o c\u00e1o<\/b><\/td>\nQuy \u0111\u1ecbnh<\/b><\/td>\nH\u1ea1n ch\u00f3t n\u0103m 2026<\/b><\/td>\n<\/tr>\n
            06 th\u00e1ng \u0111\u1ea7u n\u0103m<\/span><\/td>\nTr\u01b0\u1edbc ng\u00e0y 05 th\u00e1ng 6<\/span><\/td>\n04\/06\/2026 (\u0111\u00e3 qua)<\/span><\/td>\n<\/tr>\n
            H\u1eb1ng n\u0103m (cu\u1ed1i n\u0103m)<\/span><\/td>\nTr\u01b0\u1edbc ng\u00e0y 05 th\u00e1ng 12<\/span><\/td>\n04\/12\/2026<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            Kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng b\u1ecb ph\u1ea1t bao nhi\u00eau ti\u1ec1n?<\/b><\/h2>\n

            M\u1ee9c ph\u1ea1t \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 11 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP v\u1ec1 vi ph\u1ea1m quy \u0111\u1ecbnh tuy\u1ec3n d\u1ee5ng, qu\u1ea3n l\u00fd lao \u0111\u1ed9ng. Kho\u1ea3n n\u00e0y g\u1ed3m b\u1ed1n h\u00e0nh vi, nguy\u00ean v\u0103n nh\u01b0 sau:<\/span><\/p>\n

            \n

            “Vi ph\u1ea1m quy \u0111\u1ecbnh v\u1ec1 tuy\u1ec3n d\u1ee5ng, qu\u1ea3n l\u00fd lao \u0111\u1ed9ng<\/span><\/p>\n

            …<\/span><\/p>\n

            1. Ph\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 m\u1ed9t trong c\u00e1c h\u00e0nh vi sau \u0111\u00e2y:<\/span><\/p>\n

            a) Ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed trong lao \u0111\u1ed9ng tr\u1eeb c\u00e1c h\u00e0nh vi ph\u00e2n bi\u1ec7t \u0111\u1ed1i x\u1eed quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 10, \u0111i\u1ec3m d kho\u1ea3n 1 \u0110i\u1ec1u 19, kho\u1ea3n 2 \u0110i\u1ec1u 34, kho\u1ea3n 1 \u0110i\u1ec1u 40 v\u00e0 \u0111i\u1ec3m a kho\u1ea3n 2 \u0110i\u1ec1u 41 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh n\u00e0y;<\/span><\/p>\n

            b) S\u1eed d\u1ee5ng lao \u0111\u1ed9ng ch\u01b0a qua \u0111\u00e0o t\u1ea1o ho\u1eb7c ch\u01b0a c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ef9 n\u0103ng ngh\u1ec1 qu\u1ed1c gia \u0111\u1ed1i v\u1edbi ngh\u1ec1, c\u00f4ng vi\u1ec7c ph\u1ea3i s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u00e0o t\u1ea1o ho\u1eb7c ph\u1ea3i c\u00f3 ch\u1ee9ng ch\u1ec9 k\u1ef9 n\u0103ng ngh\u1ec1 qu\u1ed1c gia;<\/span><\/p>\n

            c) Kh\u00f4ng b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i v\u1ec1 lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh;<\/span><\/p>\n

            d) Kh\u00f4ng l\u1eadp s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng ho\u1eb7c l\u1eadp s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng kh\u00f4ng \u0111\u00fang th\u1eddi h\u1ea1n ho\u1eb7c kh\u00f4ng \u0111\u1ea3m b\u1ea3o c\u00e1c n\u1ed9i dung c\u01a1 b\u1ea3n theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n

            …”<\/span><\/p>\n<\/blockquote>\n

            H\u00e0nh vi kh\u00f4ng b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i v\u1ec1 lao \u0111\u1ed9ng thu\u1ed9c <\/span>\u0111i\u1ec3m c<\/b>. \u0110i\u1ec3m d c\u00f9ng kho\u1ea3n x\u1eed l\u00fd h\u00e0nh vi kh\u00f4ng l\u1eadp s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng. Hai h\u00e0nh vi kh\u00e1c nhau nh\u01b0ng c\u00f9ng khung ph\u1ea1t, n\u00ean doanh nghi\u1ec7p c\u1ea7n r\u00e0 so\u00e1t \u0111\u1ed3ng th\u1eddi c\u1ea3 b\u00e1o c\u00e1o v\u00e0 s\u1ed5 qu\u1ea3n l\u00fd lao \u0111\u1ed9ng.<\/span><\/p>\n

            Theo kho\u1ea3n 1 \u0110i\u1ec1u 7 Ngh\u1ecb \u0111\u1ecbnh 283\/2026\/N\u0110-CP, m\u1ee9c ph\u1ea1t ti\u1ec1n n\u00eau tr\u00ean l\u00e0 m\u1ee9c ph\u1ea1t \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. M\u1ee9c x\u1eed ph\u1ea1t \u0111\u1ed1i v\u1edbi t\u1ed5 ch\u1ee9c b\u1eb1ng 02 l\u1ea7n m\u1ee9c ph\u1ea1t ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1 nh\u00e2n. Do \u0111\u00f3, m\u1ee9c ph\u1ea1t \u00e1p d\u1ee5ng cho h\u00e0nh vi kh\u00f4ng b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh thay \u0111\u1ed5i v\u1ec1 lao \u0111\u1ed9ng theo quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n\n\n\n\n\n
            \u0110\u1ed1i t\u01b0\u1ee3ng<\/b><\/td>\nM\u1ee9c ph\u1ea1t<\/b><\/td>\n<\/tr>\n
            C\u00e1 nh\u00e2n<\/span><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb 5.000.000 \u0111\u1ed3ng \u0111\u1ebfn 10.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n
            T\u1ed5 ch\u1ee9c<\/span><\/td>\nPh\u1ea1t ti\u1ec1n t\u1eeb 10.000.000 \u0111\u1ed3ng \u0111\u1ebfn 20.000.000 \u0111\u1ed3ng<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

            V\u00ed d\u1ee5 minh h\u1ecda: m\u1ed9t c\u00f4ng ty TNHH b\u1ecf qua k\u1ef3 b\u00e1o c\u00e1o cu\u1ed1i n\u0103m s\u1ebd thu\u1ed9c nh\u00f3m t\u1ed5 ch\u1ee9c, khung ph\u1ea1t t\u1eeb 10 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 20 tri\u1ec7u \u0111\u1ed3ng. M\u1ed9t c\u00e1 nh\u00e2n thu\u00ea lao \u0111\u1ed9ng gi\u00fap vi\u1ec7c c\u00f3 c\u00f9ng vi ph\u1ea1m s\u1ebd \u00e1p khung t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng \u0111\u1ebfn 10 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/p>\n

            Ti\u1ec1n ph\u1ea1t do kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o c\u00f3 \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN kh\u00f4ng?<\/b><\/h2>\n

            C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng. C\u0103n c\u1ee9 l\u00e0 \u0111i\u1ec3m b kho\u1ea3n 2 \u0110i\u1ec1u 9 Lu\u1eadt Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p 2025 v\u1ec1 c\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf. Nguy\u00ean v\u0103n:<\/span><\/p>\n

            \n

            “C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf<\/span><\/p>\n

            …<\/span><\/p>\n

            1. C\u00e1c kho\u1ea3n chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf bao g\u1ed3m:<\/span><\/p>\n

            a) Kho\u1ea3n chi kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u n\u00e0y;<\/span><\/p>\n

            b) Kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/span><\/p>\n

            c) Kho\u1ea3n chi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c;<\/span><\/p>\n

            d) Ph\u1ea7n chi v\u01b0\u1ee3t m\u1ee9c do Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi: chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh do doanh nghi\u1ec7p n\u01b0\u1edbc ngo\u00e0i ph\u00e2n b\u1ed5 cho c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam; chi ph\u00ed thu\u00ea qu\u1ea3n l\u00fd ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00f2 ch\u01a1i \u0111i\u1ec7n t\u1eed c\u00f3 th\u01b0\u1edfng, kinh doanh casino; chi tr\u1ea3 l\u00e3i ti\u1ec1n vay c\u1ee7a doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch li\u00ean k\u1ebft; chi c\u00f3 t\u00ednh ch\u1ea5t ph\u00fac l\u1ee3i tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng; kho\u1ea3n \u0111\u00f3ng g\u00f3p tham gia b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed b\u1ed5 sung theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ho\u1eb7c qu\u1ef9 c\u00f3 t\u00ednh ch\u1ea5t an sinh x\u00e3 h\u1ed9i, mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd cho ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/span><\/p>\n

            ….”<\/span><\/p>\n<\/blockquote>\n

            Ti\u1ec1n n\u1ed9p ph\u1ea1t do kh\u00f4ng n\u1ed9p b\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng l\u00e0 kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u00e0nh ch\u00ednh. Kho\u1ea3n n\u00e0y thu\u1ed9c nh\u00f3m chi kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, d\u00f9 vi ph\u1ea1m x\u1ea3y ra \u1edf k\u1ef3 6 th\u00e1ng \u0111\u1ea7u n\u0103m hay k\u1ef3 cu\u1ed1i n\u0103m.<\/span><\/p>\n

            V\u1ec1 m\u1eb7t h\u1ea1ch to\u00e1n, doanh nghi\u1ec7p v\u1eabn ghi nh\u1eadn kho\u1ea3n ph\u1ea1t v\u00e0o s\u1ed5 k\u1ebf to\u00e1n. Khi quy\u1ebft to\u00e1n thu\u1ebf, kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c lo\u1ea1i ra kh\u1ecfi chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. V\u00ed d\u1ee5, m\u1ed9t kho\u1ea3n ph\u1ea1t 20.000.000 \u0111\u1ed3ng s\u1ebd l\u00e0m gi\u1ea3m l\u1ee3i nhu\u1eadn k\u1ebf to\u00e1n \u0111\u00fang 20.000.000 \u0111\u1ed3ng nh\u01b0ng kh\u00f4ng l\u00e0m gi\u1ea3m thu nh\u1eadp ch\u1ecbu thu\u1ebf. Doanh nghi\u1ec7p v\u1eeba m\u1ea5t ti\u1ec1n ph\u1ea1t, v\u1eeba kh\u00f4ng \u0111\u01b0\u1ee3c gi\u1ea3m thu\u1ebf t\u01b0\u01a1ng \u1ee9ng.<\/span><\/p>\n

            Doanh nghi\u1ec7p th\u01b0\u1eddng g\u1eb7p r\u1ee7i ro g\u00ec khi n\u1ed9p b\u00e1o c\u00e1o lao \u0111\u1ed9ng cu\u1ed1i n\u0103m?<\/b><\/h2>\n

            Theo g\u00f3c nh\u00ecn t\u1eeb MAN, sai s\u00f3t trong b\u00e1o c\u00e1o lao \u0111\u1ed9ng hi\u1ebfm khi \u0111\u1ebfn t\u1eeb vi\u1ec7c kh\u00f4ng bi\u1ebft quy \u0111\u1ecbnh. Ph\u1ea7n l\u1edbn \u0111\u1ebfn t\u1eeb c\u00e1ch t\u1ed5 ch\u1ee9c c\u00f4ng vi\u1ec7c thi\u1ebfu \u0111\u1ed3ng b\u1ed9 gi\u1eefa nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n v\u00e0 b\u1ea3o hi\u1ec3m. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 n\u0103m t\u00ecnh hu\u1ed1ng m\u00e0 c\u00e1c chuy\u00ean gia t\u1ea1i MAN v\u1edbi 30 n\u0103m kinh nghi\u1ec7m ki\u1ec3m to\u00e1n v\u00e0 qu\u1ea3n tr\u1ecb r\u1ee7i ro thu\u1ebf t\u1ea1i Vi\u1ec7t Nam l\u01b0u \u00fd.<\/span><\/p>\n

            Hi\u1ec3u sai c\u1ee5m t\u1eeb “tr\u01b0\u1edbc ng\u00e0y 05 th\u00e1ng 12” c\u00f3 h\u1eadu qu\u1ea3 g\u00ec?<\/b><\/h3>\n

            Nhi\u1ec1u k\u1ebf to\u00e1n ghi l\u1ecbch nh\u1eafc vi\u1ec7c v\u00e0o \u0111\u00fang ng\u00e0y 05\/12. Nh\u01b0ng quy \u0111\u1ecbnh d\u00f9ng ch\u1eef “tr\u01b0\u1edbc”, n\u00ean ng\u00e0y cu\u1ed1i c\u00f9ng h\u1ee3p l\u1ec7 l\u00e0 04\/12\/2026. N\u1ed9p v\u00e0o ng\u00e0y 05\/12 l\u00e0 \u0111\u00e3 kh\u00f4ng \u0111\u00e1p \u1ee9ng th\u1eddi h\u1ea1n.<\/span><\/p>\n