{"id":4220,"date":"2026-02-11T20:58:18","date_gmt":"2026-02-11T13:58:18","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4220"},"modified":"2026-02-11T20:58:18","modified_gmt":"2026-02-11T13:58:18","slug":"ho-so-hop-dong-giao-khoan-moi-nhat-theo-thong-tu-99-2025-tt-btc","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/ho-so-hop-dong-giao-khoan-moi-nhat-theo-thong-tu-99-2025-tt-btc\/","title":{"rendered":"H\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n M\u1edaI NH\u1ea4T theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC"},"content":{"rendered":"<h2><b>Th\u1ee9 1: \u0110\u1ec3 \u0111\u01b0a chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd th\u00ec c\u1ea7n:<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p (ho\u1eb7c tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 &#8230;).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng (trong tr\u01b0\u1eddng h\u1ee3p t\u0103ng l\u01b0\u01a1ng).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n ph\u00f4 t\u00f4.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng ch\u1ea5m c\u00f4ng h\u00e0ng th\u00e1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3ng thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Thang b\u1ea3ng l\u01b0\u01a1ng do DN t\u1ef1 x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Phi\u1ebfu chi thanh to\u00e1n l\u01b0\u01a1ng, ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng n\u1ebfu thanh to\u00e1n qua ng\u00e2n h\u00e0ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u00e3 s\u1ed1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (danh s\u00e1ch nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c \u0111\u0103ng k\u00fd MST TNCN).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">b\u1ea1n nh\u1edb l\u00e0 T\u1ea5t c\u1ea3 ph\u1ea3i c\u00f3 ch\u1eef k\u00fd \u0111\u1ea7y \u0111\u1ee7 c\u1ee7a c\u00e1c nh\u00e2n vi\u00ean.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai thu\u1ebf TNCN th\u00e1ng, qu\u00fd n\u1ebfu c\u00f3 ph\u00e1t sinh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf TNCN cu\u1ed1i n\u0103m.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u00e1c ch\u1ee9ng t\u1eeb n\u1ed9p thu\u1ebf TNCN (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1ed5 BHXH\u00a0 (n\u1ebfu c\u00f3).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ea3n khai tr\u00ecnh vi\u1ec7c s\u1eed d\u1ee5ng lao \u0111\u1ed9ng khi m\u1edbi b\u1eaft \u0111\u1ea7u ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<h2><b>Th\u1ee9 2: \u0110\u1ed1i v\u1edbi nh\u1eefng lao \u0111\u1ed9ng th\u1eddi v\u1ee5, th\u1eed vi\u1ec7c c\u1ea7n c\u00f3 th\u00eam:<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf TNCN 10% tr\u01b0\u1edbc khi tr\u1ea3 thu nh\u1eadp cho nh\u1eefng lao \u0111\u1ed9ng th\u1eddi v\u1ee5 n\u1ebfu thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \/l\u1ea7n ho\u1eb7c th\u00e1ng. (N\u1ebfu &lt; 2 tri\u1ec7u th\u00ec kh\u00f4ng c\u1ea7n kh\u1ea5u tr\u1eeb).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu kh\u00f4ng mu\u1ed1n kh\u1ea5u tr\u1eeb 10% thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng th\u00ec ph\u1ea3i c\u00f3 B\u1ea3n cam k\u1ebft m\u1eabu 08\/CK\u2013TNCN ).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ch\u00fa \u00fd: C\u00e1 nh\u00e2n l\u00e0m b\u1ea3n cam k\u1ebft 08 th\u00ec ch\u1ec9 c\u00f3 thu nh\u1eadp t\u1ea1i 1 n\u01a1i v\u00e0 \u0111\u00e3 c\u00f3 MST t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u00e0m cam k\u1ebft (N\u1ebfu c\u00f3 thu nh\u1eadp 2 n\u01a1i th\u00ec ph\u1ea3i kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">N\u1ebfu l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i (kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1 nh\u00e2n c\u01b0 tr\u00fa) th\u00ec kh\u1ea5u tr\u1eeb 20% thu\u1ebf TNCN.<\/span><\/p>\n<h2><b>Th\u1ee9 3: \u0110\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n c\u1ea7n th\u00eam:<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u1ee3p \u0111\u1ed3ng giao kho\u00e1n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n b\u00e0n giao.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bi\u00ean b\u1ea3n nghi\u1ec7m thu.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">H\u00f3a \u0111\u01a1n ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN c\u1ee7a nh\u1eefng c\u00e1 nh\u00e2n nh\u1eadn giao kho\u00e1n.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: right;\"><span style=\"font-weight: 400;\">Ngu\u1ed3n: Th\u00e1i S\u01a1n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/ho-so-hop-dong-giao-khoan-moi-nhat-theo-thong-tu-99-2025-tt-btc\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/ho-so-hop-dong-giao-khoan-moi-nhat-theo-thong-tu-99-2025-tt-btc\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/ho-so-hop-dong-giao-khoan-moi-nhat-theo-thong-tu-99-2025-tt-btc\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=H%E1%BB%93%20s%C6%A1%20h%E1%BB%A3p%20%C4%91%E1%BB%93ng%20giao%20kho%C3%A1n%20M%E1%BB%9AI%20NH%E1%BA%A4T%20theo%20Th%C3%B4ng%20t%C6%B0%2099%2F2025%2FTT-BTC&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fho-so-hop-dong-giao-khoan-moi-nhat-theo-thong-tu-99-2025-tt-btc%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/ho-so-hop-dong-giao-khoan-moi-nhat-theo-thong-tu-99-2025-tt-btc\/', 'H%E1%BB%93%20s%C6%A1%20h%E1%BB%A3p%20%C4%91%E1%BB%93ng%20giao%20kho%C3%A1n%20M%E1%BB%9AI%20NH%E1%BA%A4T%20theo%20Th%C3%B4ng%20t%C6%B0%2099%2F2025%2FTT-BTC', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Th\u1ee9 1: \u0110\u1ec3 \u0111\u01b0a chi ph\u00ed ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p v\u00e0o chi ph\u00ed h\u1ee3p l\u00fd th\u00ec c\u1ea7n: H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng. Quy ch\u1ebf ti\u1ec1n l\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p (ho\u1eb7c tho\u1ea3 \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 &#8230;). Quy\u1ebft \u0111\u1ecbnh t\u0103ng l\u01b0\u01a1ng (trong tr\u01b0\u1eddng h\u1ee3p t\u0103ng l\u01b0\u01a1ng). C\u0103n c\u01b0\u1edbc c\u00f4ng d\u00e2n&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[99],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>H\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n M\u1edaI NH\u1ea4T theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"H\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n m\u1edbi nh\u1ea5t theo Th\u00f4ng t\u01b0 99: \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ti\u1ec1n l\u01b0\u01a1ng, thu\u1ebf TNCN, lao \u0111\u1ed9ng th\u1eddi v\u1ee5 v\u00e0 giao kho\u00e1n.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/ho-so-hop-dong-giao-khoan-moi-nhat-theo-thong-tu-99-2025-tt-btc\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"H\u1ed3 s\u01a1 h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n M\u1edaI NH\u1ea4T theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC - 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