{"id":6358,"date":"2026-02-07T07:00:00","date_gmt":"2026-02-07T14:00:00","guid":{"rendered":"https:\/\/www.dnp-law.com\/vi\/?p=6358"},"modified":"2026-01-12T21:01:03","modified_gmt":"2026-01-13T04:01:03","slug":"thuong-tet-2026-quy-dinh-phap-ly-khi-nao-doanh-nghiep-bat-buoc-phai-chi-tra-tien-thuong-tet","status":"publish","type":"post","link":"https:\/\/www.dnp-law.com\/vi\/thuong-tet-2026-quy-dinh-phap-ly-khi-nao-doanh-nghiep-bat-buoc-phai-chi-tra-tien-thuong-tet\/","title":{"rendered":"[Th\u01b0\u1edfng T\u1ebft 2026] Quy \u0111\u1ecbnh ph\u00e1p l\u00fd: Khi n\u00e0o doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chi tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng T\u1ebft?"},"content":{"rendered":"\n<p>Ti\u1ec1n th\u01b0\u1edfng T\u1ebft l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1eb7c bi\u1ec7t quan t\u00e2m m\u1ed7i d\u1ecbp cu\u1ed1i n\u0103m, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 n\u1ed9i dung d\u1ec5 ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Trong khi nhi\u1ec1u ng\u01b0\u1eddi cho r\u1eb1ng th\u01b0\u1edfng T\u1ebft l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c, ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u1ea1i ti\u1ebfp c\u1eadn ti\u1ec1n th\u01b0\u1edfng theo nguy\u00ean t\u1eafc th\u1ecfa thu\u1eadn. Vi\u1ec7c hi\u1ec3u \u0111\u00fang b\u1ea3n ch\u1ea5t ph\u00e1p l\u00fd c\u1ee7a th\u01b0\u1edfng T\u1ebft c\u00f3 \u00fd ngh\u0129a quan tr\u1ecdng trong vi\u1ec7c x\u00e1c \u0111\u1ecbnh khi n\u00e0o doanh nghi\u1ec7p ph\u00e1t sinh ngh\u0129a v\u1ee5 chi tr\u1ea3, c\u0169ng nh\u01b0 khi n\u00e0o vi\u1ec7c kh\u00f4ng th\u01b0\u1edfng kh\u00f4ng b\u1ecb coi l\u00e0 vi ph\u1ea1m ph\u00e1p lu\u1eadt.<\/p>\n\n\n\n<p>B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y do <a href=\"https:\/\/www.facebook.com\/DNPVietNamLawFirm\">DNP Viet Nam Law Firm<\/a> bi\u00ean so\u1ea1n nh\u1eb1m cung c\u1ea5p th\u00f4ng tin ph\u00e1p l\u00fd tr\u1ecdng t\u00e2m li\u00ean quan \u0111\u1ebfn ch\u1ebf \u0111\u1ed9 th\u01b0\u1edfng T\u1ebft n\u0103m 2026, qua \u0111\u00f3 h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eadn di\u1ec7n \u0111\u00fang quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd c\u1ee7a m\u00ecnh.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-6a2b7627a2d454428cf75bc47cfe3936\" id=\"h-1-doanh-nghi\u1ec7p-co-b\u1eaft-bu\u1ed9c-ph\u1ea3i-th\u01b0\u1edfng-t\u1ebft-2026-khong\"><strong>1. Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i th\u01b0\u1edfng T\u1ebft 2026 kh\u00f4ng?<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 104 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n th\u01b0\u1edfng l\u00e0 kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c do ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng th\u01b0\u1edfng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng d\u1ef1a tr\u00ean k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t \u2013 kinh doanh v\u00e0 m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c.<\/li>\n\n\n\n<li>Ph\u00e1p lu\u1eadt kh\u00f4ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n n\u00e0o bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i th\u01b0\u1edfng T\u1ebft, k\u1ec3 c\u1ea3 th\u01b0\u1edfng b\u1eb1ng ti\u1ec1n hay hi\u1ec7n v\u1eadt. Vi\u1ec7c th\u01b0\u1edfng T\u1ebft ph\u1ee5 thu\u1ed9c v\u00e0o th\u1ecfa thu\u1eadn gi\u1eefa c\u00e1c b\u00ean.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-43edb323434e14ccc65443be57022a51\" id=\"h-2-khi-nao-doanh-nghi\u1ec7p-b\u1eaft-bu\u1ed9c-ph\u1ea3i-chi-tr\u1ea3-th\u01b0\u1edfng-t\u1ebft\"><strong>2. Khi n\u00e0o doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chi tr\u1ea3 th\u01b0\u1edfng T\u1ebft?<\/strong><\/h2>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 93, \u0110i\u1ec1u 104 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng 2019.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng c\u00f3 \u0111i\u1ec1u kho\u1ea3n th\u01b0\u1edfng T\u1ebft;<\/li>\n\n\n\n<li>Th\u1ecfa \u01b0\u1edbc lao \u0111\u1ed9ng t\u1eadp th\u1ec3 quy \u0111\u1ecbnh r\u00f5 v\u1ec1 th\u01b0\u1edfng T\u1ebft, ghi nh\u1eadn th\u01b0\u1edfng T\u1ebft l\u00e0 quy\u1ec1n l\u1ee3i c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng;<\/li>\n\n\n\n<li>Quy ch\u1ebf th\u01b0\u1edfng n\u1ed9i b\u1ed9 c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 c\u00f4ng khai, trong \u0111\u00f3 c\u00f3 n\u1ed9i dung th\u01b0\u1edfng T\u1ebft.<\/li>\n<\/ul>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"721\" height=\"1024\" src=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/237-721x1024.png\" alt=\"\" class=\"wp-image-6388\" style=\"aspect-ratio:0.7041168834026449;width:434px;height:auto\" srcset=\"https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/237-721x1024.png 721w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/237-211x300.png 211w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/237-768x1090.png 768w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/237-1082x1536.png 1082w, https:\/\/www.dnp-law.com\/vi\/wp-content\/uploads\/2026\/02\/237.png 1409w\" sizes=\"(max-width: 721px) 100vw, 721px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-0ec8d483dc17309b87561df919a1fedc\" id=\"h-3-tr\u01b0\u1eddng-h\u1ee3p-rieng-can-b\u1ed9-cong-ch\u1ee9c-vien-ch\u1ee9c-co-d\u01b0\u1ee3c-th\u01b0\u1edfng-t\u1ebft-2026-khong\"><strong>3. Tr\u01b0\u1eddng h\u1ee3p ri\u00eang: C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c, vi\u00ean ch\u1ee9c c\u00f3 \u0111\u01b0\u1ee3c th\u01b0\u1edfng T\u1ebft 2026 kh\u00f4ng?<\/strong><\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-a0e209f493558edc6d584b94f55d68d4\" id=\"h-3-1-d\u1ed1i-v\u1edbi-can-b\u1ed9-cong-ch\u1ee9c\"><strong><em>3.1. \u0110\u1ed1i v\u1edbi c\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c<\/em><\/strong><\/h3>\n\n\n\n<p><em>CSPL: Kho\u1ea3n 1 \u0110i\u1ec1u 10 Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c 2025.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c theo k\u1ebft qu\u1ea3, s\u1ea3n ph\u1ea9m c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m \u0111\u1ea3m nhi\u1ec7m, ph\u00f9 h\u1ee3p v\u1edbi \u0111i\u1ec1u ki\u1ec7n ph\u00e1t tri\u1ec3n kinh t\u1ebf \u2013 x\u00e3 h\u1ed9i c\u1ee7a \u0111\u1ea5t n\u01b0\u1edbc v\u00e0 \u0111\u1ecba ph\u01b0\u01a1ng.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-dcfc5d8f57ee1ed72f5aadd08441abcb\" id=\"h-3-2-d\u1ed1i-v\u1edbi-vien-ch\u1ee9c\"><strong><em>3.2. \u0110\u1ed1i v\u1edbi vi\u00ean ch\u1ee9c<\/em><\/strong><\/h3>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 12, \u0110i\u1ec1u 31 Lu\u1eadt C\u00e1n b\u1ed9, c\u00f4ng ch\u1ee9c 2025.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vi\u00ean ch\u1ee9c \u0111\u01b0\u1ee3c h\u01b0\u1edfng ti\u1ec1n th\u01b0\u1edfng tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3, s\u1ea3n ph\u1ea9m v\u00e0 hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c c\u1ee7a v\u1ecb tr\u00ed vi\u1ec7c l\u00e0m, c\u0169ng nh\u01b0 th\u00e0nh t\u00edch, c\u00f4ng tr\u1ea1ng trong ho\u1ea1t \u0111\u1ed9ng ngh\u1ec1 nghi\u1ec7p.<\/li>\n\n\n\n<li>Vi\u1ec7c chi tr\u1ea3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1eeb qu\u1ef9 ti\u1ec1n th\u01b0\u1edfng c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb v\u00e0 theo quy ch\u1ebf c\u1ee7a \u0111\u01a1n v\u1ecb s\u1ef1 nghi\u1ec7p c\u00f4ng l\u1eadp.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading has-secondary-color has-text-color has-link-color wp-elements-591c7dad56ffd7c7c1091c1616b716dd\" id=\"h-3-3-quy-d\u1ecbnh-v\u1ec1-ch\u1ebf-d\u1ed9-ti\u1ec1n-th\u01b0\u1edfng-2026\"><strong><em>3.3. Quy \u0111\u1ecbnh v\u1ec1 ch\u1ebf \u0111\u1ed9 ti\u1ec1n th\u01b0\u1edfng 2026<\/em><\/strong><\/h3>\n\n\n\n<p><em>CSPL: \u0110i\u1ec1u 4 Ngh\u1ecb \u0111\u1ecbnh 73\/2024\/N\u0110-CP.<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf k\u1ebft qu\u1ea3 \u0111\u00e1nh gi\u00e1, x\u1ebfp lo\u1ea1i m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh nhi\u1ec7m v\u1ee5 h\u1eb1ng n\u0103m ho\u1eb7c th\u00e0nh t\u00edch c\u00f4ng t\u00e1c \u0111\u1ed9t xu\u1ea5t, thay cho c\u00e1ch ti\u1ebfp c\u1eadn mang t\u00ednh c\u00e0o b\u1eb1ng tr\u01b0\u1edbc \u0111\u00e2y.<\/li>\n\n\n\n<li>M\u1ee9c ti\u1ec1n th\u01b0\u1edfng c\u1ee5 th\u1ec3 \u0111\u1ed1i v\u1edbi t\u1eebng tr\u01b0\u1eddng h\u1ee3p, kh\u00f4ng nh\u1ea5t thi\u1ebft ph\u1ea3i g\u1eafn v\u1edbi m\u1ee9c l\u01b0\u01a1ng theo h\u1ec7 s\u1ed1 l\u01b0\u01a1ng c\u1ee7a t\u1eebng ng\u01b0\u1eddi.<\/li>\n\n\n\n<li>Kho\u1ea3n th\u01b0\u1edfng n\u00e0y \u0111\u01b0\u1ee3c chi t\u1eeb qu\u1ef9 ti\u1ec1n th\u01b0\u1edfng h\u1eb1ng n\u0103m c\u1ee7a c\u01a1 quan, \u0111\u01a1n v\u1ecb (\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng 10% t\u1ed5ng qu\u1ef9 ti\u1ec1n l\u01b0\u01a1ng) v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong n\u0103m ng\u00e2n s\u00e1ch, kh\u00f4ng chuy\u1ec3n ngu\u1ed3n sang n\u0103m sau n\u1ebfu ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft.<\/li>\n<\/ul>\n\n\n\n<p>Hi\u1ec7n nay, nhi\u1ec1u \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u00e3 c\u00f3 v\u0103n b\u1ea3n khuy\u1ebfn ngh\u1ecb doanh nghi\u1ec7p c\u00f4ng b\u1ed1 ph\u01b0\u01a1ng \u00e1n l\u01b0\u01a1ng \u2013 th\u01b0\u1edfng tr\u01b0\u1edbc d\u1ecbp T\u1ebft \u0111\u1ec3 \u1ed5n \u0111\u1ecbnh quan h\u1ec7 lao \u0111\u1ed9ng (v\u00ed d\u1ee5, <a href=\"https:\/\/tuoitre.vn\/tp-hcm-phai-cong-bo-luong-thuong-tet-2026-truoc-ngay-20-12-20251204150532968.htm?utm_source=chatgpt.com\">TP.HCM y\u00eau c\u1ea7u doanh nghi\u1ec7p c\u00f4ng b\u1ed1 th\u01b0\u1edfng T\u1ebft 2026 tr\u01b0\u1edbc 20\/12\/2025<\/a>), nh\u01b0ng \u0111\u00e2y kh\u00f4ng ph\u1ea3i l\u00e0 ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd bu\u1ed9c doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3 th\u01b0\u1edfng T\u1ebft.<\/p>\n\n\n\n<p><em>\u201cN\u1ed9i dung tr\u00ean \u0111\u01b0\u1ee3c DNP Viet Nam Law Firm cung c\u1ea5p nh\u1eb1m m\u1ee5c \u0111\u00edch tham kh\u1ea3o. \u0110\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n ph\u00e1p l\u00fd chi ti\u1ebft, ch\u00ednh x\u00e1c v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi nhu c\u1ea7u c\u1ee5 th\u1ec3, Qu\u00fd kh\u00e1ch h\u00e0ng\/Qu\u00fd \u0111\u1ed1i t\u00e1c vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua th\u00f4ng tin b\u00ean d\u01b0\u1edbi.\u201d<\/em><\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n\n\n\n<p><strong>C\u00d4NG TY LU\u1eacT TNHH DNP VI\u1ec6T NAM \u2013 DNP VIET NAM LAW FIRM<\/strong><\/p>\n\n\n\n<p>\ud83c\udfe2L\u1ea7u 5, S\u1ed1 52 \u0110\u01b0\u1eddng Nguy\u1ec5n Th\u1ecb Nhung, Khu \u0110\u00f4 Th\u1ecb V\u1ea1n Ph\u00fac, Ph\u01b0\u1eddng Hi\u1ec7p B\u00ecnh, Th\u00e0nh ph\u1ed1 H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam.<\/p>\n\n\n\n<p>\ud83d\udcdeHotline: 0987.290.273 (Th\u1ea1c s\u0129 Lu\u1eadt s\u01b0 \u0110inh V\u0103n Tu\u1ea5n).<\/p>\n\n\n\n<p>\ud83d\udce9 Email: info@dnp-law.com.Website: <a href=\"https:\/\/www.dnp-law.com\/vi\/\"><em>https:\/\/www.dnp-law.com\/vi\/<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n th\u01b0\u1edfng T\u1ebft l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u1eb7c bi\u1ec7t quan t\u00e2m m\u1ed7i d\u1ecbp cu\u1ed1i n\u0103m, \u0111\u1ed3ng th\u1eddi c\u0169ng l\u00e0 n\u1ed9i dung d\u1ec5 ph\u00e1t sinh v\u01b0\u1edbng m\u1eafc ph\u00e1p l\u00fd \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p. Trong khi nhi\u1ec1u ng\u01b0\u1eddi cho r\u1eb1ng th\u01b0\u1edfng T\u1ebft l\u00e0 ngh\u0129a v\u1ee5 b\u1eaft bu\u1ed9c, ph\u00e1p lu\u1eadt lao \u0111\u1ed9ng Vi\u1ec7t Nam l\u1ea1i [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":6388,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[249,1,252],"tags":[],"class_list":["post-6358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-an-pham","category-tai-nguyen","category-tin-tuc"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.12 (Yoast SEO v20.12) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[Th\u01b0\u1edfng T\u1ebft 2026] Quy \u0111\u1ecbnh ph\u00e1p l\u00fd: Khi n\u00e0o doanh nghi\u1ec7p b\u1eaft bu\u1ed9c ph\u1ea3i chi tr\u1ea3 ti\u1ec1n th\u01b0\u1edfng T\u1ebft? - C\u00f4ng ty Lu\u1eadt DNP Vi\u1ec7t Nam<\/title>\n<meta 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