{"id":4720,"date":"2026-04-24T10:15:23","date_gmt":"2026-04-24T10:15:23","guid":{"rendered":"https:\/\/prv.com.vn\/?p=4720"},"modified":"2026-04-24T10:15:23","modified_gmt":"2026-04-24T10:15:23","slug":"nghi-dinh-105-2026-nd-cp-huong-dan-thi-hanh-mot-so-dieu-cua-luat-cong-doan-ve-tai-chinh-cong-doan","status":"publish","type":"post","link":"https:\/\/test.parkerrussell.vn\/vi\/tin-tuc\/nghi-dinh-105-2026-nd-cp-huong-dan-thi-hanh-mot-so-dieu-cua-luat-cong-doan-ve-tai-chinh-cong-doan\/","title":{"rendered":"Ngh\u1ecb \u0111\u1ecbnh 105\/2026\/N\u0110-CP: h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a lu\u1eadt c\u00f4ng \u0111o\u00e0n v\u1ec1 t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n"},"content":{"rendered":"<h4 style=\"text-align: center; color: red;\"><strong>NGH\u1eca \u0110\u1ecaNH 105\/2026\/N\u0110-CP: H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT C\u00d4NG \u0110O\u00c0N V\u1ec0 T\u00c0I CH\u00cdNH C\u00d4NG \u0110O\u00c0N<\/strong><\/h4>\n<p>Ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 105\/2026\/N\u0110-CP (\u201cN\u0110 105\u201d) quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt C\u00f4ng \u0111o\u00e0n li\u00ean quan \u0111\u1ebfn t\u00e0i ch\u00ednh c\u00f4ng \u0111o\u00e0n, theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh. Ngh\u1ecb \u0111\u1ecbnh c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 16 th\u00e1ng 5 n\u0103m 2026.<\/p>\n<p>N\u0110 105 \u0111\u00e3 quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c mi\u1ec5n v\u00e0 gi\u1ea3m kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (\u201cKPC\u0110\u201d) \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3. C\u1ee5 th\u1ec3:<\/p>\n<p><strong>Mi\u1ec5n \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/p>\n<ul>\n<li>Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 th\u1ef1c hi\u1ec7n gi\u1ea3i th\u1ec3 theo quy \u0111\u1ecbnh; ho\u1eb7c<\/li>\n<li>\u0110\u01b0\u1ee3c Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng c\u1ea5p t\u1ec9nh quy\u1ebft \u0111\u1ecbnh mi\u1ec5n s\u1ed1 ti\u1ec1n KPC\u0110 ch\u01b0a \u0111\u00f3ng khi c\u00f4ng \u0111o\u00e0n tham gia ph\u01b0\u01a1ng \u00e1n x\u1eed l\u00fd n\u1ee3 (bao g\u1ed3m n\u1ee3 KPC\u0110), theo ph\u00e2n c\u1ea5p c\u1ee7a T\u1ed5ng Li\u00ean \u0111o\u00e0n Lao \u0111\u1ed9ng Vi\u1ec7t Nam.<\/li>\n<\/ul>\n<p><strong>Gi\u1ea3m m\u1ee9c \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/p>\n<p>Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3, li\u00ean hi\u1ec7p h\u1ee3p t\u00e1c x\u00e3 \u0111\u01b0\u1ee3c xem x\u00e9t gi\u1ea3m m\u1ee9c \u0111\u00f3ng n\u1ebfu:<\/p>\n<ul>\n<li>\u0110\u00e3 h\u1ebft th\u1eddi gian t\u1ea1m d\u1eebng \u0111\u00f3ng kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/li>\n<li>V\u00e0 ti\u1ebfp t\u1ee5c c\u1eaft gi\u1ea3m lao \u0111\u1ed9ng v\u1edbi quy m\u00f4 l\u1edbn, c\u1ee5 th\u1ec3:<\/li>\n<li>T\u1eeb 30% lao \u0111\u1ed9ng ho\u1eb7c t\u1eeb 30 ng\u01b0\u1eddi tr\u1edf l\u00ean (\u0111\u01a1n v\u1ecb d\u01b0\u1edbi 200 lao \u0111\u1ed9ng);<\/li>\n<li>T\u1eeb 50 ng\u01b0\u1eddi tr\u1edf l\u00ean (\u0111\u01a1n v\u1ecb t\u1eeb 200 \u0111\u1ebfn 1.000 lao \u0111\u1ed9ng);<\/li>\n<li>T\u1eeb 100 ng\u01b0\u1eddi tr\u1edf l\u00ean (\u0111\u01a1n v\u1ecb tr\u00ean 1.000 lao \u0111\u1ed9ng).<\/li>\n<li>M\u1ee9c gi\u1ea3m t\u1ed1i \u0111a: 20% m\u1ee9c \u0111\u00f3ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt C\u00f4ng \u0111o\u00e0n.<\/li>\n<\/ul>\n<p>Th\u1eddi gian gi\u1ea3m: theo th\u00e1ng v\u00e0 kh\u00f4ng qu\u00e1 06 th\u00e1ng. H\u1ebft th\u1eddi gian n\u00e0y, \u0111\u01a1n v\u1ecb ph\u1ea3i \u0111\u00f3ng l\u1ea1i theo m\u1ee9c b\u00ecnh th\u01b0\u1eddng.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NGH\u1eca \u0110\u1ecaNH 105\/2026\/N\u0110-CP: H\u01af\u1edaNG D\u1eaaN THI H\u00c0NH M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A LU\u1eacT C\u00d4NG \u0110O\u00c0N V\u1ec0 T\u00c0I CH\u00cdNH C\u00d4NG \u0110O\u00c0N Ng\u00e0y 31 th\u00e1ng 3 n\u0103m 2026, Ch\u00ednh ph\u1ee7 \u0111\u00e3 ban h\u00e0nh Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 105\/2026\/N\u0110-CP (\u201cN\u0110 105\u201d) quy \u0111\u1ecbnh chi ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn thi h\u00e0nh m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a Lu\u1eadt C\u00f4ng \u0111o\u00e0n li\u00ean quan \u0111\u1ebfn&#8230;<\/p>\n","protected":false},"author":4,"featured_media":4684,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[53],"tags":[],"class_list":["post-4720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4720","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/comments?post=4720"}],"version-history":[{"count":1,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4720\/revisions"}],"predecessor-version":[{"id":4721,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/posts\/4720\/revisions\/4721"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media\/4684"}],"wp:attachment":[{"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/media?parent=4720"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/categories?post=4720"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/test.parkerrussell.vn\/vi\/wp-json\/wp\/v2\/tags?post=4720"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}