20/05/2026
๐ข ๐๐๐๐๐๐ ๐๐๐๐๐๐ ๐๐ ๐๐๐๐๐ ๐๐๐๐๐ ๐
๐๐ ๐๐๐๐๐๐๐๐๐๐๐๐ ๐๐๐๐๐๐๐๐๐๐๐ ๐๐ ๐๐๐๐ ๐ข
(๐๐๐๐ก๐๐๐๐๐ ๐ ๐๐๐๐๐ค)
โ๏ธ From May 16, 2026, new regulations relating to trade union fee contributions under Decree 105/2026/ND-CP have officially taken effect. Enterprises should pay attention to the following key points:
๐ฐ Contribution rate: Employers are required to ๐๐จ๐ง๐ญ๐ซ๐ข๐๐ฎ๐ญ๐ ๐% of the payroll used as the basis for compulsory social insurance contributions.
๐ Applicable entities: The obligation applies to ๐๐ฅ๐ฅ ๐๐ง๐ญ๐๐ซ๐ฉ๐ซ๐ข๐ฌ๐๐ฌ, including those that have not established a grassroots trade union.
๐
Contribution deadlines:
โข ๐
๐จ๐ซ ๐ฆ๐จ๐ง๐ญ๐ก๐ฅ๐ฒ ๐๐จ๐ง๐ญ๐ซ๐ข๐๐ฎ๐ญ๐ข๐จ๐ง๐ฌ: Payment must be made no later than the last day of the following month.
โข ๐
๐จ๐ซ ๐ช๐ฎ๐๐ซ๐ญ๐๐ซ๐ฅ๐ฒ ๐๐จ๐ง๐ญ๐ซ๐ข๐๐ฎ๐ญ๐ข๐จ๐ง๐ฌ: Payment must be completed no later than the last day of the month immediately following the contribution cycle. (๐ด๐๐๐๐๐๐๐๐๐ ๐ก๐ ๐๐๐ก๐๐๐๐๐๐ ๐๐ ๐๐๐๐๐๐ก๐๐๐ ๐๐ ๐๐๐๐๐๐ข๐๐ก๐ข๐๐, ๐๐๐๐๐ ๐ก๐๐ฆ, ๐๐๐ ๐๐๐ โ๐๐๐๐๐ ๐ ๐๐๐ก๐๐๐ )
โ ๏ธ Violation cases: Late payment ๐๐ฑ๐๐๐๐๐ข๐ง๐ ๐๐ ๐๐๐ฒ๐ฌ / ๐๐ฏ๐๐ฌ๐ข๐จ๐ง ๐จ๐ ๐ฉ๐๐ฒ๐ฆ๐๐ง๐ญ / ๐ข๐ง๐๐จ๐ฆ๐ฉ๐ฅ๐๐ญ๐ ๐๐จ๐ง๐ญ๐ซ๐ข๐๐ฎ๐ญ๐ข๐จ๐ง๐ฌ
โก๏ธ Violating enterprises may be subject to administrative sanctions and compulsory recovery of outstanding or underpaid trade union fees in accordance with applicable regulations.
๐ Enterprises should ensure proper accounting records and periodic reconciliation of trade union contribution data to avoid discrepancies in compliance documentation.
(๐ผ๐๐๐๐๐๐๐ก๐๐๐ ๐๐๐๐ ๐กโ๐ ๐๐๐๐ก๐๐๐ ๐ฟ๐๐๐๐ ๐ฟ๐๐๐๐๐๐ฆ)
๐ Contact G2B for consultation on ๐ข๐ง๐๐จ๐ซ๐ฉ๐จ๐ซ๐๐ญ๐ข๐จ๐ง, ๐๐จ๐ซ๐ฉ๐จ๐ซ๐๐ญ๐ ๐ฌ๐๐๐ซ๐๐ญ๐๐ซ๐ข๐๐ฅ ๐ฌ๐๐ซ๐ฏ๐ข๐๐ ๐๐ง๐ ๐จ๐ญ๐ก๐๐ซ ๐ฉ๐ซ๐จ๐๐๐ฌ๐ฌ๐ข๐จ๐ง๐๐ฅ ๐๐ฎ๐ฌ๐ข๐ง๐๐ฌ๐ฌ ๐ฌ๐ฎ๐ฉ๐ฉ๐จ๐ซ๐ญ ๐ฌ๐๐ซ๐ฏ๐ข๐๐๐ฌ in Vietnam!
๐ธ๐ธ๐ธ๐ธ๐ธ๐ธ
๐ข CแบฌP NHแบฌT CHรNH SรCH ฤรNG KINH PHร CรNG ฤOรN MแปI NHแบคT NฤM 2026 ๐ข
โ๏ธ Tแปซ ngร y 16/05/2026, cรกc quy ฤแปnh mแปi liรชn quan ฤแบฟn kinh phรญ cรดng ฤoร n chรญnh thแปฉc ฤฦฐแปฃc รกp dแปฅng theo Nghแป ฤแปnh 105/2026/Nฤ-CP. Cรกc doanh nghiแปp cแบงn lฦฐu รฝ nhแปฏng ฤiแปm quan trแปng sau:
๐ฐ Mแปฉc ฤรณng: Doanh nghiแปp phแบฃi ฤ๐จฬ๐ง๐ ๐% quแปน tiแปn lฦฐฦกng lร m cฤn cแปฉ ฤรณng BHXH bแบฏt buแปc.
๐ ฤแปi tฦฐแปฃng รกp dแปฅng: Cรกc ๐๐จ๐๐ง๐ก ๐ง๐ ๐ก๐ข๐ฬฃฬ๐ฉ ๐๐จฬ ๐ญ๐ก๐ฬ๐ง๐ก ๐ฅ๐ฬฃฬ๐ฉ ๐ฏ๐ฬ ๐ค๐ก๐จฬ๐ง๐ ๐ญ๐ก๐ฬ๐ง๐ก ๐ฅ๐ฬฃฬ๐ฉ ๐๐จฬ๐ง๐ ฤ๐จ๐ฬ๐ง ๐๐จฬ ๐ฌ๐จฬฬ ฤแปu phแบฃi thแปฑc hiแปn nghฤฉa vแปฅ ฤรณng kinh phรญ cรดng ฤoร n.
๐
Thแปi hแบกn ฤรณng:
โข ๐๐ซ๐ฎฬ๐จฬฬ๐ง๐ ๐ก๐จฬฬฃ๐ฉ ฤ๐จฬ๐ง๐ ๐ค๐ข๐ง๐ก ๐ฉ๐ก๐ขฬ ๐๐จฬ๐ง๐ ฤ๐จ๐ฬ๐ง ๐ญ๐ก๐๐จ ๐ญ๐ก๐ฬ๐ง๐ : Chแบญm nhแบฅt vร o ngร y cuแปi cรนng cแปงa thรกng tiแบฟp theo.
โข ๐๐ซ๐ฎฬ๐จฬฬ๐ง๐ ๐ก๐จฬฬฃ๐ฉ ฤ๐จฬ๐ง๐ ๐ค๐ข๐ง๐ก ๐ฉ๐ก๐ขฬ ๐๐จฬ๐ง๐ ฤ๐จ๐ฬ๐ง ๐ญ๐ก๐๐จ ๐๐ก๐ฎ ๐ค๐ฒฬ ๐ ๐ญ๐ก๐ฬ๐ง๐ /๐ฅ๐ฬฬ๐ง: Chแบญm nhแบฅt vร o ngร y cuแปi cรนng cแปงa thรกng tiแบฟp theo ngay sau chu kแปณ. (๐ท๐ฬ๐โ ๐โ๐ ๐๐๐๐โ ๐๐โ๐๐ฬฃฬ๐ ๐๐ฬ๐๐ - ๐๐ฬ๐ - ๐๐๐ขฬ ๐๐โ๐๐ฬฃฬ๐)
โ ๏ธ Cรกc trฦฐแปng hแปฃp vi phแบกm: Chแบญm ฤรณng ๐ช๐ฎ๐ฬ ๐๐ ๐ง๐ ๐ฬ๐ฒ / ๐ญ๐ซ๐จฬฬ๐ง ฤ๐จฬ๐ง๐ / ฤ๐จฬ๐ง๐ ๐ค๐ก๐จฬ๐ง๐ ฤ๐ฬฬ๐ฒ ฤ๐ฎฬ
โก๏ธ Doanh nghiแปp vi phแบกm sแบฝ bแป xแปญ phแบกt vi phแบกm hร nh chรญnh theo quy ฤแปnh hiแปn hร nh vร bแป truy thu phแบงn kinh phรญ chฦฐa ฤรณng hoแบทc ฤรณng thiแบฟu.
๐ Ngoร i ra, cรกc doanh nghiแปp cลฉng cแบงn lฦฐu รฝ viแปc hแบกch toรกn kแบฟ toรกn vร ฤแปi soรกt sแป liแปu cรดng ฤoร n ฤแปnh kแปณ ฤแป trรกnh sai lแปch hแป sฦก.
(๐โ๐ฬ๐๐ ๐ก๐๐ ๐ก๐ขฬฬ ๐โ๐ขฬ ๐ฃ๐๐ฬฃฬ๐ ๐โ๐ฬ๐ ๐๐ข๐ฬฃฬ๐ก ๐๐๐ฬฃฬ๐ก ๐๐๐)
๐ Liรชn hแป G2B ฤแป ฤฦฐแปฃc tฦฐ vแบฅn vแป ๐๐ขฬฃ๐๐ก ๐ฏ๐ฎฬฃ ๐ญ๐ก๐ฬ๐ง๐ก ๐ฅ๐ฬฃฬ๐ฉ ๐๐จ๐๐ง๐ก ๐ง๐ ๐ก๐ข๐ฬฃฬ๐ฉ, ๐ญ๐ก๐ฎฬ ๐ค๐ฒฬ ๐๐จ๐๐ง๐ก ๐ง๐ ๐ก๐ข๐ฬฃฬ๐ฉ ๐ฏ๐ฬ ๐๐ฬ๐ ๐๐ขฬฃ๐๐ก ๐ฏ๐ฎฬฃ ๐ก๐จฬฬ ๐ญ๐ซ๐จฬฬฃ ๐๐จ๐๐ง๐ก ๐ง๐ ๐ก๐ข๐ฬฃฬ๐ฉ ๐๐ก๐ฎ๐ฒ๐ฬ๐ง ๐ง๐ ๐ก๐ข๐ฬฃฬ๐ฉ ๐ค๐ก๐ฬ๐ tแบกi Viแปt Nam!
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