{"id":65491,"date":"2026-05-08T13:51:57","date_gmt":"2026-05-08T06:51:57","guid":{"rendered":"https:\/\/www.vieclamtot.com\/kinh-nghiem\/?p=65491"},"modified":"2026-06-02T15:54:25","modified_gmt":"2026-06-02T08:54:25","slug":"kinh-phi-cong-doan-chi-tat-nien-du-lich","status":"publish","type":"post","link":"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html","title":{"rendered":"Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho ti\u1ec7c t\u1ea5t ni\u00ean, du l\u1ecbch kh\u00f4ng?"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">M\u1ee5c l\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html\/#Kinh_phi_cong_doan_la_gi_va_duoc_lay_tu_dau\" >Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb \u0111\u00e2u?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html\/#Kinh_phi_cong_doan_co_duoc_chi_cho_du_lich_nhan_vien_khong\" >Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 \u0111\u01b0\u1ee3c chi cho du l\u1ecbch nh\u00e2n vi\u00ean kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html\/#Tiec_tat_nien_co_duoc_dung_kinh_phi_cong_doan_de_chi_tra_khong\" >Ti\u1ec7c t\u1ea5t ni\u00ean c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 chi tr\u1ea3 kh\u00f4ng?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html\/#Doanh_nghiep_co_the_tam_dung_dong_kinh_phi_cong_doan_khong\" >Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n kh\u00f4ng?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html\/#Khi_nao_doanh_nghiep_duoc_tam_dung_dong_kinh_phi_cong_doan\" >Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html\/#Thoi_gian_tam_dung_toi_da_la_bao_lau\" >Th\u1eddi gian t\u1ea1m d\u1eebng t\u1ed1i \u0111a l\u00e0 bao l\u00e2u?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html\/#Doanh_nghiep_can_luu_y_gi_khi_su_dung_kinh_phi_cong_doan\" >Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html\/#Tom_lai_doanh_nghiep_can_nho_gi_ve_kinh_phi_cong_doan\" >T\u00f3m l\u1ea1i, doanh nghi\u1ec7p c\u1ea7n nh\u1edb g\u00ec v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\"><em>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 th\u1ec3 d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c du l\u1ecbch, ngh\u1ec9 d\u01b0\u1ee1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng &#8211; nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 chi cho ti\u1ec7c t\u1ea5t ni\u00ean. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m ph\u00e2n bi\u1ec7t quan tr\u1ecdng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 c\u00e1n b\u1ed9 c\u00f4ng \u0111o\u00e0n c\u00f2n nh\u1ea7m l\u1eabn. Hi\u1ec3u \u0111\u00fang kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c ph\u00e9p chi cho ho\u1ea1t \u0111\u1ed9ng n\u00e0o s\u1ebd gi\u00fap t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n s\u1eed d\u1ee5ng ngu\u1ed3n t\u00e0i ch\u00ednh \u0111\u00fang lu\u1eadt, tr\u00e1nh r\u1ee7i ro khi thanh ki\u1ec3m tra.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kinh_phi_cong_doan_la_gi_va_duoc_lay_tu_dau\"><\/span><strong>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n l\u00e0 g\u00ec v\u00e0 \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb \u0111\u00e2u?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tr\u01b0\u1edbc khi t\u00ecm hi\u1ec3u \u0111\u01b0\u1ee3c chi cho ho\u1ea1t \u0111\u1ed9ng n\u00e0o, c\u1ea7n hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u1ee7a kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 ngu\u1ed3n t\u00e0i ch\u00ednh b\u1eaft bu\u1ed9c m\u00e0 ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng g\u00f3p, t\u01b0\u01a1ng \u0111\u01b0\u01a1ng <strong>2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng<\/strong> l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a to\u00e0n b\u1ed9 ng\u01b0\u1eddi lao \u0111\u1ed9ng trong \u0111\u01a1n v\u1ecb. Kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c thu theo th\u00e1ng v\u00e0 chuy\u1ec3n v\u1ec1 t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 ph\u1ee5c v\u1ee5 c\u00e1c ho\u1ea1t \u0111\u1ed9ng ch\u0103m lo cho \u0111o\u00e0n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00e1c v\u1edbi qu\u1ef9 ph\u00fac l\u1ee3i doanh nghi\u1ec7p hay \u0111o\u00e0n ph\u00ed do ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3ng, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 ngu\u1ed3n g\u1ed1c t\u1eeb ph\u00eda ch\u1ee7 s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng theo \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024 v\u00e0 c\u00e1c v\u0103n b\u1ea3n h\u01b0\u1edbng d\u1eabn li\u00ean quan.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/3a2154c2-kinh-phi-cong-doan-2-1024x683.png\" alt=\"ngu\u1ed3n thu kinh ph\u00ed c\u00f4ng \u0111o\u00e0n 2% qu\u1ef9 l\u01b0\u01a1ng\" class=\"wp-image-65117\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/3a2154c2-kinh-phi-cong-doan-2-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/3a2154c2-kinh-phi-cong-doan-2-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/3a2154c2-kinh-phi-cong-doan-2-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/3a2154c2-kinh-phi-cong-doan-2-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/3a2154c2-kinh-phi-cong-doan-2-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/3a2154c2-kinh-phi-cong-doan-2.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb 2% qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a doanh nghi\u1ec7p<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kinh_phi_cong_doan_co_duoc_chi_cho_du_lich_nhan_vien_khong\"><\/span><strong>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 \u0111\u01b0\u1ee3c chi cho du l\u1ecbch nh\u00e2n vi\u00ean kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 c\u00f3<\/strong>, nh\u01b0ng ph\u1ea3i \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 \u0111\u00fang quy tr\u00ecnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Theo kho\u1ea3n 2 \u0110i\u1ec1u 31 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024, t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nhi\u1ec1u nhi\u1ec7m v\u1ee5, trong \u0111\u00f3 c\u00f3 ho\u1ea1t \u0111\u1ed9ng: <em>&#8220;t\u1ed5 ch\u1ee9c ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, th\u1ec3 thao, tham quan, du l\u1ecbch cho \u0111o\u00e0n vi\u00ean c\u00f4ng \u0111o\u00e0n v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng.&#8221;<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">C\u1ee5 th\u1ec3 h\u01a1n, t\u1ea1i kho\u1ea3n 1.2 \u0110i\u1ec1u 6 Quy\u1ebft \u0111\u1ecbnh 4290\/Q\u0110-TL\u0110 n\u0103m 2022, c\u00f4ng \u0111o\u00e0n c\u01a1 s\u1edf \u0111\u01b0\u1ee3c ph\u00e9p <strong>chi h\u1ed7 tr\u1ee3 du l\u1ecbch, ngh\u1ec9 d\u01b0\u1ee1ng<\/strong> b\u1eb1ng c\u00e1ch ph\u1ed1i h\u1ee3p v\u1edbi c\u01a1 quan, t\u1ed5 ch\u1ee9c, doanh nghi\u1ec7p \u0111\u1ec3 t\u1ed5 ch\u1ee9c cho \u0111o\u00e0n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111i du l\u1ecbch, ngh\u1ec9 d\u01b0\u1ee1ng.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u01b0 v\u1eady, ho\u1ea1t \u0111\u1ed9ng du l\u1ecbch t\u1eadp th\u1ec3, tham quan, ngh\u1ec9 m\u00e1t cho ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 kho\u1ea3n chi <strong>ho\u00e0n to\u00e0n h\u1ee3p l\u1ec7<\/strong> t\u1eeb kinh ph\u00ed c\u00f4ng \u0111o\u00e0n &#8211; v\u1edbi \u0111i\u1ec1u ki\u1ec7n m\u1ee5c \u0111\u00edch l\u00e0 ch\u0103m lo, n\u00e2ng cao \u0111\u1eddi s\u1ed1ng \u0111o\u00e0n vi\u00ean, kh\u00f4ng mang t\u00ednh th\u01b0\u01a1ng m\u1ea1i hay c\u00e1 nh\u00e2n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m H\u00e0nh ch\u00ednh &#8211; Nh\u00e2n s\u1ef1 t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t]<\/strong><\/p>\n\n\n<div class=\"list_onchotot_wrapper\">\n            <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thi-xa-tan-uyen-binh-duong\/132894525.htm\" target=\"_blank\">\n                 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<div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 16 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">15 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn B\u00ecnh T\u00e2n<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thanh-pho-vung-tau-ba-ria-vung-tau\/133147525.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/45pzOIlNjXF41uLDHD9a_NGUZH1kFXow19fWmQcKm9M\/preset:listing\/plain\/639e19ee7475a83be13dbc26d5b78521-2990046839561546353.jpg\" alt=\"Nh\u00e2n Vi\u00ean \u0110i\u1ec1u Ph\u1ed1i Xe V\u1eadn T\u1ea3i\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-thanh-pho-vung-tau-ba-ria-vung-tau\/133147525.htm\" target=\"_blank\">\n                                Nh\u00e2n Vi\u00ean \u0110i\u1ec1u Ph\u1ed1i Xe V\u1eadn T\u1ea3i                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 12 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">13 gi\u1edd tr\u01b0\u1edbc Th\u00e0nh ph\u1ed1 V\u0169ng T\u00e0u<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-tan-binh-tp-ho-chi-minh\/133065079.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/WsvsRviw8GpUI_5ZCf_jtTd4nkBdtXvEqVaaptO8n3Y\/preset:listing\/plain\/a7e9b8a9a870989f84f818597f34af68-2989424076315091133.jpg\" alt=\"[T\u00c2N B\u00ccNH] Nh\u00e2n vi\u00ean V\u0103n ph\u00f2ng\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-tan-binh-tp-ho-chi-minh\/133065079.htm\" target=\"_blank\">\n                                [T\u00c2N B\u00ccNH] Nh\u00e2n vi\u00ean V\u0103n ph\u00f2ng                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 34 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">14 gi\u1edd tr\u01b0\u1edbc Qu\u1eadn T\u00e2n B\u00ecnh<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <div class=\"chotot_view_more\">\n        <a href=\"\/\" target=\"_blank\">\n        Xem nhi\u1ec1u h\u01a1n t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t        <\/a>\n    <\/div>\n    \n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tiec_tat_nien_co_duoc_dung_kinh_phi_cong_doan_de_chi_tra_khong\"><\/span><strong>Ti\u1ec7c t\u1ea5t ni\u00ean c\u00f3 \u0111\u01b0\u1ee3c d\u00f9ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u1ec3 chi tr\u1ea3 kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0110\u00e2y l\u00e0 c\u00e2u h\u1ecfi g\u00e2y nhi\u1ec1u nh\u1ea7m l\u1eabn nh\u1ea5t trong th\u1ef1c t\u1ebf.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>C\u00e2u tr\u1ea3 l\u1eddi l\u00e0 kh\u00f4ng.<\/strong> Ti\u1ec7c t\u1ea5t ni\u00ean mang t\u00ednh ch\u1ea5t li\u00ean hoan, g\u1eb7p m\u1eb7t cu\u1ed1i n\u0103m &#8211; kh\u00f4ng \u0111\u01b0\u1ee3c xem l\u00e0 ho\u1ea1t \u0111\u1ed9ng &#8220;ch\u0103m lo \u0111\u1eddi s\u1ed1ng&#8221; theo \u0111\u00fang ngh\u0129a quy \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n. Do \u0111\u00f3, kho\u1ea3n chi n\u00e0y <strong>kh\u00f4ng n\u1eb1m trong danh m\u1ee5c \u0111\u01b0\u1ee3c ph\u00e9p<\/strong> s\u1eed d\u1ee5ng t\u1eeb kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">V\u1eady ti\u1ec7c t\u1ea5t ni\u00ean l\u1ea5y ti\u1ec1n t\u1eeb \u0111\u00e2u?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p<\/strong>: \u0110\u00e2y l\u00e0 ngu\u1ed3n ph\u1ed5 bi\u1ebfn nh\u1ea5t, \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u00f4ng ty.<\/li>\n\n\n\n<li><strong>Chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p<\/strong>: N\u1ebfu c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7, doanh nghi\u1ec7p c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n ti\u1ec7c t\u1ea5t ni\u00ean v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p &#8211; nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111i\u1ec1u ki\u1ec7n v\u1ec1 m\u1ee9c kh\u1ed1ng ch\u1ebf theo quy \u0111\u1ecbnh.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00e1n b\u1ed9 c\u00f4ng \u0111o\u00e0n c\u1ea7n ph\u00e2n bi\u1ec7t r\u00f5 hai ngu\u1ed3n n\u00e0y \u0111\u1ec3 tr\u00e1nh d\u00f9ng sai ng\u00e2n s\u00e1ch, g\u00e2y r\u1ee7i ro thanh ki\u1ec3m tra t\u00e0i ch\u00ednh.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img decoding=\"async\" width=\"572\" height=\"1024\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-572x1024.png\" alt=\"ph\u00e2n bi\u1ec7t chi kinh ph\u00ed c\u00f4ng \u0111o\u00e0n du l\u1ecbch v\u00e0 t\u1ea5t ni\u00ean\" class=\"wp-image-65089\" style=\"aspect-ratio:0.5585870145723659;width:780px;height:auto\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-572x1024.png 572w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-279x500.png 279w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-768x1376.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-857x1536.png 857w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-1143x2048.png 1143w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-150x269.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-450x806.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-1200x2150.png 1200w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/40902c22-bai-3-scaled.png 1429w\" sizes=\"(max-width: 572px) 100vw, 572px\" \/><figcaption class=\"wp-element-caption\">Kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng cu\u1ed1i n\u0103m n\u00e0o c\u0169ng \u0111\u01b0\u1ee3c chi t\u1eeb kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/figcaption><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_the_tam_dung_dong_kinh_phi_cong_doan_khong\"><\/span><strong>Doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n kh\u00f4ng?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">C\u00f3. Ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh cho ph\u00e9p doanh nghi\u1ec7p xin t\u1ea1m d\u1eebng \u0111\u00f3ng trong nh\u1eefng t\u00ecnh hu\u1ed1ng \u0111\u1eb7c bi\u1ec7t.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Khi_nao_doanh_nghiep_duoc_tam_dung_dong_kinh_phi_cong_doan\"><\/span><strong>Khi n\u00e0o doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Theo \u0110i\u1ec1u 13 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c xem x\u00e9t t\u1ea1m d\u1eebng khi thu\u1ed9c m\u1ed9t trong hai tr\u01b0\u1eddng h\u1ee3p:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 1:<\/strong> G\u1eb7p kh\u00f3 kh\u0103n do thay \u0111\u1ed5i c\u01a1 c\u1ea5u, c\u00f4ng ngh\u1ec7, kh\u1ee7ng ho\u1ea3ng ho\u1eb7c suy tho\u00e1i kinh t\u1ebf, ho\u1eb7c th\u1ef1c hi\u1ec7n t\u00e1i c\u01a1 c\u1ea5u theo ch\u00ednh s\u00e1ch Nh\u00e0 n\u01b0\u1edbc.<\/li>\n\n\n\n<li><strong>Tr\u01b0\u1eddng h\u1ee3p 2:<\/strong> G\u1eb7p kh\u00f3 kh\u0103n do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh, m\u1ea5t m\u00f9a.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ngo\u00e0i ra, doanh nghi\u1ec7p c\u00f2n ph\u1ea3i \u0111\u00e1p \u1ee9ng <strong>\u00edt nh\u1ea5t m\u1ed9t<\/strong> trong c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ph\u1ea3i t\u1ea1m d\u1eebng s\u1ea3n xu\u1ea5t, kinh doanh <strong>t\u1eeb 30 ng\u00e0y tr\u1edf l\u00ean<\/strong> v\u00e0 kh\u00f4ng b\u1ed1 tr\u00ed \u0111\u01b0\u1ee3c vi\u1ec7c l\u00e0m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, trong \u0111\u00f3 s\u1ed1 lao \u0111\u1ed9ng tham gia BHXH b\u1eaft bu\u1ed9c ph\u1ea3i t\u1ea1m th\u1eddi ngh\u1ec9 vi\u1ec7c xin t\u1ea1m d\u1eebng \u0111\u00f3ng v\u00e0o qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t <strong>t\u1eeb 50% tr\u1edf l\u00ean<\/strong>.<\/li>\n\n\n\n<li>B\u1ecb thi\u1ec7t h\u1ea1i <strong>tr\u00ean 50% t\u1ed5ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n<\/strong> (kh\u00f4ng t\u00ednh \u0111\u1ea5t) do thi\u00ean tai, h\u1ecfa ho\u1ea1n, d\u1ecbch b\u1ec7nh ho\u1eb7c m\u1ea5t m\u00f9a g\u00e2y ra.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Thoi_gian_tam_dung_toi_da_la_bao_lau\"><\/span><strong>Th\u1eddi gian t\u1ea1m d\u1eebng t\u1ed1i \u0111a l\u00e0 bao l\u00e2u?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c t\u00ednh theo th\u00e1ng v\u00e0 <strong>kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 12 th\u00e1ng<\/strong>. H\u1ebft th\u1eddi h\u1ea1n, doanh nghi\u1ec7p ph\u1ea3i ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 \u0111\u00f3ng theo quy \u0111\u1ecbnh.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>[Kh\u00e1m ph\u00e1 c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m K\u1ebf to\u00e1n &#8211; T\u00e0i ch\u00ednh t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t]<\/strong><\/p>\n\n\n<div class=\"list_onchotot_wrapper\">\n            <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-ben-luc-long-an\/133030279.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/hNIRBtMO3q999IXfRIaBGLiCe5mXQ83MKKmyTXX8Vvo\/preset:listing\/plain\/93df65bf4f6e2e3c341543df55e816de-2989159656363929577.jpg\" alt=\"TUY\u1ec2N NH\u00c2N VI\u00caN K\u1ebe TO\u00c1N\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-ben-luc-long-an\/133030279.htm\" target=\"_blank\">\n                                TUY\u1ec2N NH\u00c2N VI\u00caN K\u1ebe TO\u00c1N                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 20 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">15 gi\u1edd tr\u01b0\u1edbc Huy\u1ec7n B\u1ebfn L\u1ee9c<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-kien-xuong-thai-binh\/133122198.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/s4-mFyM4-1JukDcIIePqtHZDEAMWu4ykOyrVeboEPGs\/preset:listing\/plain\/bdf12fde6d98f033c251c2f76975f5bf-2989886358592186993.jpg\" alt=\"Th\u00e1i B\u00ecnh - NV k\u1ebf to\u00e1n tr\u1ea1m thu ph\u00ed cao t\u1ed1c\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-huyen-kien-xuong-thai-binh\/133122198.htm\" target=\"_blank\">\n                                Th\u00e1i B\u00ecnh &#8211; NV k\u1ebf to\u00e1n tr\u1ea1m thu ph\u00ed cao t\u1ed1c                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">T\u1eeb 8 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">h\u00f4m qua Huy\u1ec7n Ki\u1ebfn X\u01b0\u01a1ng<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/130882297.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/A9-u9gyyjYjH9PmxuAOvc2Hu9Yd0NhkH4wT3oAtFITw\/preset:listing\/plain\/1171f19bf9f14f38879b0740fd9fe54c-2973077626953122845.jpg\" alt=\"N\u1eef K\u1ebf To\u00e1n Ch\u1ec9 Xu\u1ea5t H\u00f3a \u0110\u01a1n VAT Tr\u00ean Misa\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/130882297.htm\" target=\"_blank\">\n                                N\u1eef K\u1ebf To\u00e1n Ch\u1ec9 Xu\u1ea5t H\u00f3a \u0110\u01a1n VAT Tr\u00ean Misa                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 9 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">5 ng\u00e0y tr\u01b0\u1edbc Qu\u1eadn 12<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-7-tp-ho-chi-minh\/133022497.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"https:\/\/cdn.chotot.com\/LbrG_3Z7-L6z9mNOVJ1t4spEee__6IdACFAv3CnEwqc\/preset:listing\/plain\/c245549425aa433f8bc9e46b54b3a124-2989135342466227577.jpg\" alt=\"TUY\u1ec2N TH\u1ef0C T\u1eacP SINH K\u1ebe TO\u00c1N\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-7-tp-ho-chi-minh\/133022497.htm\" target=\"_blank\">\n                                TUY\u1ec2N TH\u1ef0C T\u1eacP SINH K\u1ebe TO\u00c1N                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 3 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">7 ng\u00e0y tr\u01b0\u1edbc Qu\u1eadn 7<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n                <div class=\"list_onchotot_item\">\n                <div class=\"row\">\n                    <div class=\"col-md-3\">\n                        <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/132958395.htm\" target=\"_blank\">\n                            <img decoding=\"async\" src=\"\" alt=\"K\u1ebf To\u00e1n N\u1ed9i B\u1ed9 - LV.Q.12\">\n                        <\/a>\n                    <\/div>\n                    <div class=\"col-md-9\">\n                        <div class=\"ads_title\">\n                         <a data-gtm-event=\"blog_vertical\" data-ga-action=\"click_entry_point\" data-ga-label=\"ads\" href=\"\/viec-lam-quan-12-tp-ho-chi-minh\/132958395.htm\" target=\"_blank\">\n                                K\u1ebf To\u00e1n N\u1ed9i B\u1ed9 &#8211; LV.Q.12                         <\/a>\n                        <\/div>\n                        <!--  -->\n                        <div class=\"cl-gray ad_date\"><\/div>\n                        <div class=\"price\">\u0110\u1ebfn 12 tri\u1ec7u\/th\u00e1ng<\/div>\n                        <div class=\"more_info cl-gray\">2 tu\u1ea7n tr\u01b0\u1edbc Qu\u1eadn 12<\/div>\n                    <\/div>\n                <\/div>\n            <\/div>\n        <\/div>\n    <div class=\"chotot_view_more\">\n        <a href=\"\/\" target=\"_blank\">\n        Xem nhi\u1ec1u h\u01a1n t\u1ea1i Vi\u1ec7c L\u00e0m T\u1ed1t        <\/a>\n    <\/div>\n    \n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/b08b52b7-kinh-phi-cong-doan-3-1024x683.png\" alt=\"\u0111i\u1ec1u ki\u1ec7n t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n doanh nghi\u1ec7p\" class=\"wp-image-65118\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/b08b52b7-kinh-phi-cong-doan-3-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/b08b52b7-kinh-phi-cong-doan-3-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/b08b52b7-kinh-phi-cong-doan-3-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/b08b52b7-kinh-phi-cong-doan-3-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/b08b52b7-kinh-phi-cong-doan-3-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/b08b52b7-kinh-phi-cong-doan-3.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Doanh nghi\u1ec7p c\u1ea7n \u0111\u00e1p \u1ee9ng \u0111\u1ea7y \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n m\u1edbi \u0111\u01b0\u1ee3c t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Doanh_nghiep_can_luu_y_gi_khi_su_dung_kinh_phi_cong_doan\"><\/span><strong>Doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd g\u00ec khi s\u1eed d\u1ee5ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kh\u00f4ng ch\u1ec9 bi\u1ebft \u0111\u01b0\u1ee3c chi cho vi\u1ec7c g\u00ec, doanh nghi\u1ec7p v\u00e0 t\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n c\u00f2n c\u1ea7n n\u1eafm ch\u1eafc c\u00e1c nguy\u00ean t\u1eafc qu\u1ea3n l\u00fd. Theo \u0110i\u1ec1u 3 Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP, c\u00f3 ba l\u01b0u \u00fd quan tr\u1ecdng:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd th\u1ee9 nh\u1ea5t: Tu\u00e2n th\u1ee7 nguy\u00ean t\u1eafc v\u00e0 nhi\u1ec7m v\u1ee5 theo Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u1ecdi kho\u1ea3n chi t\u1eeb kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ph\u1ea3i b\u00e1m s\u00e1t c\u00e1c nhi\u1ec7m v\u1ee5 \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea t\u1ea1i kho\u1ea3n 1 v\u00e0 kho\u1ea3n 2 \u0110i\u1ec1u 31 Lu\u1eadt C\u00f4ng \u0111o\u00e0n 2024. Chi sai m\u1ee5c \u0111\u00edch l\u00e0 vi ph\u1ea1m quy \u0111\u1ecbnh t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd th\u1ee9 hai: M\u1edf \u0111\u00fang t\u00e0i kho\u1ea3n theo t\u1eebng ngu\u1ed3n ti\u1ec1n.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">T\u1ed5 ch\u1ee9c c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c ph\u00e9p m\u1edf:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00e0i kho\u1ea3n t\u1ea1i <strong>Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc<\/strong> \u0111\u1ec3 ph\u1ea3n \u00e1nh ph\u1ea7n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p h\u1ed7 tr\u1ee3.<\/li>\n\n\n\n<li>T\u00e0i kho\u1ea3n <strong>ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong> \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu, chi kinh ph\u00ed c\u00f4ng \u0111o\u00e0n th\u00f4ng th\u01b0\u1eddng.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vi\u1ec7c t\u00e1ch b\u1ea1ch t\u00e0i kho\u1ea3n gi\u00fap minh b\u1ea1ch d\u00f2ng ti\u1ec1n v\u00e0 thu\u1eadn ti\u1ec7n khi quy\u1ebft to\u00e1n.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>L\u01b0u \u00fd th\u1ee9 ba: X\u1eed l\u00fd ph\u1ea7n kinh ph\u00ed ch\u01b0a d\u00f9ng h\u1ebft cu\u1ed1i n\u0103m.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">K\u1ebft th\u00fac n\u0103m ng\u00e2n s\u00e1ch, ph\u1ea7n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft <strong>\u0111\u01b0\u1ee3c ph\u00e9p chuy\u1ec3n sang n\u0103m sau<\/strong> \u0111\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng &#8211; kh\u00f4ng b\u1ecb thu h\u1ed3i. Tuy nhi\u00ean, ph\u1ea7n ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc c\u1ea5p h\u1ed7 tr\u1ee3 th\u00ec th\u1ef1c hi\u1ec7n theo Lu\u1eadt Ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc 2025 v\u1ec1 kh\u00f3a s\u1ed5 cu\u1ed1i n\u0103m.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Xem th\u00eam b\u00e0i vi\u1ebft li\u00ean quan: <a href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/dong-kinh-phi-cong-doan.html\">\u0110\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n 2026: 3 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n gi\u1ea3m?<\/a><\/em><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tom_lai_doanh_nghiep_can_nho_gi_ve_kinh_phi_cong_doan\"><\/span><strong>T\u00f3m l\u1ea1i, doanh nghi\u1ec7p c\u1ea7n nh\u1edb g\u00ec v\u1ec1 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Nh\u00ecn l\u1ea1i to\u00e0n b\u1ed9 n\u1ed9i dung, c\u00f3 ba \u0111i\u1ec3m c\u1ed1t l\u00f5i m\u00e0 m\u1ed7i c\u00e1n b\u1ed9 nh\u00e2n s\u1ef1, k\u1ebf to\u00e1n v\u00e0 c\u00e1n b\u1ed9 c\u00f4ng \u0111o\u00e0n c\u1ea7n ghi nh\u1edb:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c d\u00f9ng cho du l\u1ecbch, tham quan, ngh\u1ec9 d\u01b0\u1ee1ng<\/strong> &#8211; mi\u1ec5n l\u00e0 nh\u1eb1m m\u1ee5c \u0111\u00edch ch\u0103m lo \u0111\u1eddi s\u1ed1ng \u0111o\u00e0n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng, \u0111\u00fang tr\u00ecnh t\u1ef1, \u0111\u00fang ch\u1ee9ng t\u1eeb.<\/li>\n\n\n\n<li><strong>Ti\u1ec7c t\u1ea5t ni\u00ean kh\u00f4ng thu\u1ed9c danh m\u1ee5c \u0111\u01b0\u1ee3c chi<\/strong> t\u1eeb kinh ph\u00ed c\u00f4ng \u0111o\u00e0n. Mu\u1ed1n t\u1ed5 ch\u1ee9c, c\u1ea7n s\u1eed d\u1ee5ng qu\u1ef9 ph\u00fac l\u1ee3i ho\u1eb7c chi ph\u00ed h\u1ee3p l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/li>\n\n\n\n<li><strong>Doanh nghi\u1ec7p g\u1eb7p kh\u00f3 kh\u0103n<\/strong> c\u00f3 th\u1ec3 xin t\u1ea1m d\u1eebng \u0111\u00f3ng t\u1ed1i \u0111a 12 th\u00e1ng &#8211; nh\u01b0ng ph\u1ea3i \u0111\u00e1p \u1ee9ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n theo Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Hi\u1ec3u \u0111\u00fang v\u00e0 \u00e1p d\u1ee5ng \u0111\u00fang kinh ph\u00ed c\u00f4ng \u0111o\u00e0n kh\u00f4ng ch\u1ec9 b\u1ea3o v\u1ec7 doanh nghi\u1ec7p tr\u01b0\u1edbc r\u1ee7i ro ph\u00e1p l\u00fd, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o quy\u1ec1n l\u1ee3i ch\u00ednh \u0111\u00e1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng &#8211; \u0111\u1ed1i t\u01b0\u1ee3ng m\u00e0 ngu\u1ed3n kinh ph\u00ed n\u00e0y h\u01b0\u1edbng \u0111\u1ebfn.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/6813ea87-kinh-phi-cong-doan-4-1024x683.png\" alt=\"doanh nghi\u1ec7p qu\u1ea3n l\u00fd kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u00fang quy \u0111\u1ecbnh\" class=\"wp-image-65119\" srcset=\"https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/6813ea87-kinh-phi-cong-doan-4-1024x683.png 1024w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/6813ea87-kinh-phi-cong-doan-4-500x333.png 500w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/6813ea87-kinh-phi-cong-doan-4-768x512.png 768w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/6813ea87-kinh-phi-cong-doan-4-150x100.png 150w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/6813ea87-kinh-phi-cong-doan-4-450x300.png 450w, https:\/\/static.chotot.com\/storage\/chotot-kinhnghiem\/c2c\/2026\/05\/6813ea87-kinh-phi-cong-doan-4.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Qu\u1ea3n l\u00fd kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u00fang quy \u0111\u1ecbnh gi\u00fap doanh nghi\u1ec7p tr\u00e1nh r\u1ee7i ro thanh tra<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">N\u1ebfu b\u1ea1n \u0111ang t\u00ecm ki\u1ebfm c\u00f4ng vi\u1ec7c ph\u00f9 h\u1ee3p trong l\u0129nh v\u1ef1c nh\u00e2n s\u1ef1, h\u00e0nh ch\u00ednh ho\u1eb7c k\u1ebf to\u00e1n &#8211; nh\u1eefng v\u1ecb tr\u00ed th\u01b0\u1eddng xuy\u00ean li\u00ean quan \u0111\u1ebfn qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u00fac l\u1ee3i v\u00e0 t\u00e0i ch\u00ednh n\u1ed9i b\u1ed9 &#8211; h\u00e3y truy c\u1eadp ngay <a href=\"https:\/\/www.vieclamtot.com\/viec-lam\"><strong>Vi\u1ec7c L\u00e0m T\u1ed1t<\/strong><\/a> \u0111\u1ec3 kh\u00e1m ph\u00e1 h\u00e0ng ngh\u00ecn tin tuy\u1ec3n d\u1ee5ng c\u1eadp nh\u1eadt m\u1ed7i ng\u00e0y. C\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m ph\u00f9 h\u1ee3p v\u1edbi b\u1ea1n \u0111ang ch\u1edd \u1edf \u0111\u00f3!<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background has-link-color has-large-font-size has-text-align-center has-custom-font-size wp-element-button\" href=\"https:\/\/www.vieclamtot.com\/viec-lam\" style=\"border-style:none;border-width:0px;border-top-left-radius:12px;border-top-right-radius:12px;border-bottom-left-radius:12px;border-bottom-right-radius:12px;color:#075ce3;background-color:#fce000;padding-top:var(--wp--preset--spacing--50);padding-right:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50);padding-left:var(--wp--preset--spacing--50)\"><strong>\u1ee8ng TUY\u1ec2N ngaY h\u00f4m nay!<\/strong><\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">&#8212;&#8212;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>B\u00e0i vi\u1ebft t\u01b0 v\u1ea5n n\u00e0y \u0111\u01b0\u1ee3c bi\u00ean so\u1ea1n nh\u1eb1m m\u1ee5c \u0111\u00edch cung c\u1ea5p ki\u1ebfn th\u1ee9c v\u00e0 kinh nghi\u1ec7m h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ec5 d\u00e0ng ti\u1ebfp c\u1eadn c\u00e1c c\u01a1 h\u1ed9i vi\u1ec7c l\u00e0m. M\u1ecdi s\u1ed1 li\u1ec7u, m\u1ee9c l\u01b0\u01a1ng ho\u1eb7c m\u00f4 t\u1ea3 c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c n\u00eau trong b\u00e0i vi\u1ebft \u0111\u1ec1u \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed1 li\u1ec7u tin \u0111\u0103ng tuy\u1ec3n d\u1ee5ng tr\u00ean h\u1ec7 th\u1ed1ng Vi\u1ec7c L\u00e0m T\u1ed1t v\u00e0 ch\u1ec9 mang t\u00ednh tham kh\u1ea3o t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t b\u1ea3n. V\u00ec \u0111\u1eb7c th\u00f9 th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng lu\u00f4n thay \u0111\u1ed5i, th\u00f4ng tin c\u00f3 th\u1ec3 kh\u00f4ng c\u00f2n ph\u00f9 h\u1ee3p v\u1edbi ho\u00e0n c\u1ea3nh th\u1ef1c t\u1ebf c\u1ee7a b\u1ea1n t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m kh\u00e1c. C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c cung c\u1ea5p kh\u00f4ng thay th\u1ebf cho c\u00e1c quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh ho\u1eb7c l\u1eddi khuy\u00ean chuy\u00ean m\u00f4n t\u1eeb c\u00e1c chuy\u00ean gia \u0111\u00e0o t\u1ea1o v\u00e0 t\u01b0 v\u1ea5n ngh\u1ec1 nghi\u1ec7p. Vi\u1ec7c L\u00e0m T\u1ed1t kh\u00f4ng b\u1ea3o \u0111\u1ea3m t\u00ednh ho\u00e0n thi\u1ec7n tuy\u1ec7t \u0111\u1ed1i c\u1ee7a th\u00f4ng tin v\u00e0 kh\u00f4ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m cho b\u1ea5t k\u1ef3 k\u1ebft qu\u1ea3 n\u00e0o ph\u00e1t sinh t\u1eeb vi\u1ec7c \u00e1p d\u1ee5ng c\u00e1c n\u1ed9i dung n\u00e0y v\u00e0o ho\u00e0n c\u1ea3nh c\u00e1 nh\u00e2n c\u1ee7a b\u1ea1n. Ch\u00fac b\u1ea1n s\u1edbm t\u00ecm \u0111\u01b0\u1ee3c c\u00f4ng vi\u1ec7c \u01b0ng \u00fd th\u00f4ng qua s\u1ef1 \u0111\u00e1nh gi\u00e1 v\u00e0 l\u1ef1a ch\u1ecdn k\u1ef9 l\u01b0\u1ee1ng c\u1ee7a ch\u00ednh m\u00ecnh.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 th\u1ec3 d\u00f9ng \u0111\u1ec3 t\u1ed5 ch\u1ee9c du l\u1ecbch, ngh\u1ec9 d\u01b0\u1ee1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng &#8211; nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 chi cho ti\u1ec7c t\u1ea5t ni\u00ean. \u0110\u00e2y l\u00e0 \u0111i\u1ec3m ph\u00e2n bi\u1ec7t quan tr\u1ecdng m\u00e0 nhi\u1ec1u doanh nghi\u1ec7p v\u00e0 c\u00e1n b\u1ed9 c\u00f4ng \u0111o\u00e0n c\u00f2n nh\u1ea7m l\u1eabn. Hi\u1ec3u \u0111\u00fang kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c<\/p>\n","protected":false},"author":66,"featured_media":65120,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"kinh ph\u00ed c\u00f4ng \u0111o\u00e0n","_yoast_wpseo_title":"Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 s\u1eed d\u1ee5ng cho ti\u1ec7c t\u1ea5t ni\u00ean, du l\u1ecbch kh\u00f4ng?","_yoast_wpseo_metadesc":"Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c chi cho du l\u1ecbch nh\u01b0ng kh\u00f4ng \u00e1p d\u1ee5ng cho ti\u1ec7c t\u1ea5t ni\u00ean. V\u1eady quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ra sao v\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec?","_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","footnotes":""},"categories":[1,1081],"tags":[2795],"class_list":["post-65491","post","type-post","status-publish","format-standard","has-post-thumbnail","category-tin-noi-bat","category-cam-nang-tim-viec","tag-kien-thuc-di-lam"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 s\u1eed d\u1ee5ng cho ti\u1ec7c t\u1ea5t ni\u00ean, du l\u1ecbch kh\u00f4ng?<\/title>\n<meta name=\"description\" content=\"Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c chi cho du l\u1ecbch nh\u01b0ng kh\u00f4ng \u00e1p d\u1ee5ng cho ti\u1ec7c t\u1ea5t ni\u00ean. V\u1eady quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 ra sao v\u00e0 doanh nghi\u1ec7p c\u1ea7n l\u01b0u \u00fd \u0111i\u1ec1u g\u00ec?\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.vieclamtot.com\/kinh-nghiem\/kinh-phi-cong-doan-chi-tat-nien-du-lich.html\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n c\u00f3 s\u1eed d\u1ee5ng cho ti\u1ec7c t\u1ea5t ni\u00ean, du l\u1ecbch kh\u00f4ng?\" \/>\n<meta property=\"og:description\" content=\"Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c chi cho du l\u1ecbch nh\u01b0ng kh\u00f4ng \u00e1p d\u1ee5ng cho ti\u1ec7c t\u1ea5t ni\u00ean. 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