{"id":23106,"date":"2024-11-12T16:24:17","date_gmt":"2024-11-12T09:24:17","guid":{"rendered":"https:\/\/vieclam.net\/blog\/?p=23106"},"modified":"2024-12-09T15:13:34","modified_gmt":"2024-12-09T08:13:34","slug":"luong-khoan-la-gi","status":"publish","type":"post","link":"https:\/\/vieclam.net\/blog\/luong-khoan-la-gi-23106\/","title":{"rendered":"L\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 h\u00ecnh th\u1ee9c chi tr\u1ea3 l\u01b0\u01a1ng kho\u00e1n"},"content":{"rendered":"\n<h2 style=\"text-align: justify;\">M\u1ed7i doanh nghi\u1ec7p s\u1ebd linh ho\u1ea1t l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng t\u00f9y v\u00e0o nhu c\u1ea7u v\u00e0 t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c. Thay v\u00ec h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh theo th\u00e1ng th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn tr\u1ea3 l\u01b0\u01a1ng kho\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eb1m m\u1ee5c \u0111\u00edch n\u00e2ng cao n\u0103ng su\u1ea5t c\u00f4ng vi\u1ec7c. V\u1eady <strong>l\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec<\/strong> v\u00e0 c\u00e1ch t\u00ednh l\u01b0\u01a1ng kho\u00e1n c\u00f3 g\u00ec \u0111\u1eb7c bi\u1ec7t? C\u00f9ng <strong>Vieclam.net<\/strong> t\u00ecm hi\u1ec3u nh\u00e9.<\/h2>\n<figure id=\"attachment_23108\" aria-describedby=\"caption-attachment-23108\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-23108 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131115\/luong-khoan-la-gi-1.jpg\" alt=\"l\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131115\/luong-khoan-la-gi-1.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131115\/luong-khoan-la-gi-1-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131115\/luong-khoan-la-gi-1-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131115\/luong-khoan-la-gi-1-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131115\/luong-khoan-la-gi-1-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131115\/luong-khoan-la-gi-1-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-23108\" class=\"wp-caption-text\">T\u00ecm hi\u1ec3u l\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec v\u00e0 c\u00e1ch t\u00ednh l\u01b0\u01a1ng kho\u00e1n \u0111\u01a1n gi\u1ea3n<\/figcaption><\/figure>\n<h3><strong>I. L\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec?<\/strong><\/h3>\n<p style=\"text-align: justify;\">Trong b\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng n\u0103m 2019 kh\u00f4ng c\u00f3 gi\u1ea3i th\u00edch c\u1ee5 th\u1ec3 v\u1ec1 thu\u1eadt ng\u1eef l\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec nh\u01b0ng c\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n l\u01b0\u01a1ng kho\u00e1n l\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng d\u1ef1a v\u00e0o kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng v\u00e0 th\u1eddi gian ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c. Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng s\u1ebd c\u0103n c\u1ee9 v\u00e0o \u0111\u00f3 \u0111\u1ec3 t\u00ednh to\u00e1n v\u00e0 tr\u1ea3 ti\u1ec1n l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra, theo kho\u1ea3n 1 \u0110i\u1ec1u 96 B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng n\u0103m 2019, ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i th\u1ecfa thu\u1eadn v\u1edbi nhau \u0111\u1ec3 l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo th\u1eddi gian, s\u1ea3n ph\u1ea9m hay l\u01b0\u01a1ng kho\u00e1n.\u00a0<\/p>\n<p style=\"text-align: justify;\">B\u1ea3n ch\u1ea5t c\u1ee7a h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng kho\u00e1n \u0111\u00f3 l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n l\u01b0\u01a1ng d\u1ef1a tr\u00ean m\u1ee9c \u0111\u1ed9 ho\u00e0n th\u00e0nh kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao. N\u1ebfu ho\u00e0n th\u00e0nh trong th\u1eddi gian th\u1ecfa thu\u1eadn th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c m\u1ee9c l\u01b0\u01a1ng t\u1ed1i \u0111a theo th\u1ecfa thu\u1eadn. \u0110\u00e2y l\u00e0 h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng c\u00f4ng b\u1eb1ng, th\u1ec3 hi\u1ec7n \u0111\u00fang n\u0103ng su\u1ea5t lao \u0111\u1ed9ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<figure id=\"attachment_23109\" aria-describedby=\"caption-attachment-23109\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-23109\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131125\/luong-khoan-la-gi-2.jpg\" alt=\"L\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec?\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131125\/luong-khoan-la-gi-2.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131125\/luong-khoan-la-gi-2-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131125\/luong-khoan-la-gi-2-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131125\/luong-khoan-la-gi-2-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131125\/luong-khoan-la-gi-2-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131125\/luong-khoan-la-gi-2-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-23109\" class=\"wp-caption-text\">L\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p><strong>Tham kh\u1ea3o: <a href=\"https:\/\/vieclam.net\/blog\/luong-theo-thoi-gian-22519\/\" target=\"_blank\" rel=\"noopener\">L\u01b0\u01a1ng theo th\u1eddi gian l\u00e0 g\u00ec? C\u00e1ch t\u00ednh nh\u01b0 th\u1ebf n\u00e0o?<\/a><\/strong><\/p>\n<h3><strong>II. H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh l\u01b0\u01a1ng kho\u00e1n \u0111\u01a1n gi\u1ea3n, chi ti\u1ebft<\/strong><\/h3>\n<p style=\"text-align: justify;\">Theo kho\u1ea3n 1 \u0110i\u1ec1u 54 c\u1ee7a Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP, ti\u1ec1n l\u01b0\u01a1ng kho\u00e1n th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd d\u1ef1a tr\u00ean kh\u1ed1i l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c v\u00e0 th\u1eddi gian th\u1ef1c t\u1ebf ph\u1ea3i ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c \u0111\u00f3. \u0110\u1ec3 t\u00ednh l\u01b0\u01a1ng kho\u00e1n th\u1ef1c nh\u1eadn, b\u1ea1n \u0111\u1ecdc c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng c\u00f4ng th\u1ee9c sau \u0111\u00e2y:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong><em>Ti\u1ec1n l\u01b0\u01a1ng = M\u1ee9c l\u01b0\u01a1ng kho\u00e1n * T\u1ef7 l\u1ec7 % ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c<\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">V\u00ed d\u1ee5: B\u1ea1n A \u0111\u01b0\u1ee3c thu\u00ea \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m v\u1edbi y\u00eau c\u1ea7u m\u1ed7i th\u00e1ng ph\u1ea3i \u0111\u00f3ng 5.000 g\u00f3i th\u00ec s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n l\u01b0\u01a1ng l\u00e0 4 tri\u1ec7u \u0111\u1ed3ng. Tuy nhi\u00ean, trong th\u00e1ng \u0111\u1ea7u b\u1ea1n A ch\u1ec9 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c 3.000 g\u00f3i, \u0111\u1ea1t 60% ch\u1ec9 ti\u00eau n\u00ean b\u1ea1n A s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n l\u00e0 : 4.000.000 x 60% = 2.400.000 \u0111\u1ed3ng<\/p>\n<figure id=\"attachment_23110\" aria-describedby=\"caption-attachment-23110\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-23110\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131134\/luong-khoan-la-gi-3.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn c\u00e1ch t\u00ednh l\u01b0\u01a1ng kho\u00e1n \u0111\u01a1n gi\u1ea3n, chi ti\u1ebft\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131134\/luong-khoan-la-gi-3.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131134\/luong-khoan-la-gi-3-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131134\/luong-khoan-la-gi-3-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131134\/luong-khoan-la-gi-3-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131134\/luong-khoan-la-gi-3-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131134\/luong-khoan-la-gi-3-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-23110\" class=\"wp-caption-text\">C\u00e1ch t\u00ednh l\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec?<\/figcaption><\/figure>\n<p><strong>T\u00ecm hi\u1ec3u th\u00eam: <a style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif;\" href=\"https:\/\/vieclam.net\/blog\/luong-thu-viec-22613\/\" target=\"_blank\" rel=\"noopener\">L\u01b0\u01a1ng th\u1eed vi\u1ec7c hi\u1ec7n nay l\u00e0 bao nhi\u00eau? Quy \u0111\u1ecbnh v\u00e0 th\u1eddi gian<\/a><\/strong><\/p>\n<h3><strong>III. H\u00ecnh th\u1ee9c chi tr\u1ea3 l\u01b0\u01a1ng kho\u00e1n nh\u01b0 th\u1ebf n\u00e0o?<\/strong><\/h3>\n<p style=\"text-align: justify;\">Theo quy ch\u1ebf tr\u1ea3 l\u01b0\u01a1ng kho\u00e1n, doanh nghi\u1ec7p\/ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 tr\u00e1ch nhi\u1ec7m tr\u1ea3 l\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp, \u0111\u1ea7y \u0111\u1ee7 v\u00e0 \u0111\u00fang h\u1ea1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. Trong tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00f4ng th\u1ec3 nh\u1eadn l\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp th\u00ec doanh nghi\u1ec7p\/ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng c\u00f3 th\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n h\u1ee3p ph\u00e1p b\u1edfi ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00f3.\u00a0<\/p>\n<p style=\"text-align: justify;\">Theo B\u1ed9 lu\u1eadt Lao \u0111\u1ed9ng n\u0103m 2019 v\u00e0 Ngh\u1ecb \u0111\u1ecbnh 145\/2020\/N\u0110-CP, ti\u1ec1n l\u01b0\u01a1ng kho\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1ea3 theo hai h\u00ecnh th\u1ee9c sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/li>\n<li style=\"text-align: justify;\">Tr\u1ea3 th\u00f4ng qua t\u00e0i kho\u1ea3n c\u00e1 nh\u00e2n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng t\u1ea1i ng\u00e2n h\u00e0ng n\u00e0o \u0111\u00f3 b\u1ea5t k\u1ef3.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng qua t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, doanh nghi\u1ec7p\/ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m tr\u1ea3 nh\u1eefng kho\u1ea3n ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c m\u1edf t\u00e0i kho\u1ea3n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u00e0 ph\u00ed chuy\u1ec3n ti\u1ec1n l\u01b0\u01a1ng.<\/p>\n<p style=\"text-align: justify;\">Ngo\u00e0i ra khi tr\u1ea3 l\u01b0\u01a1ng kho\u00e1n, ti\u1ec1n l\u01b0\u01a1ng tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i s\u1eed d\u1ee5ng \u0110\u1ed3ng Vi\u1ec7t Nam. Ri\u00eang \u0111\u1ed1i v\u1edbi nh\u1eefng tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0m vi\u1ec7c t\u1ea1i Vi\u1ec7t Nam, l\u01b0\u01a1ng kho\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/p>\n<figure id=\"attachment_23111\" aria-describedby=\"caption-attachment-23111\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-23111\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131143\/luong-khoan-la-gi-4.jpg\" alt=\"H\u00ecnh th\u1ee9c chi tr\u1ea3 l\u01b0\u01a1ng kho\u00e1n nh\u01b0 th\u1ebf n\u00e0o?\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131143\/luong-khoan-la-gi-4.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131143\/luong-khoan-la-gi-4-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131143\/luong-khoan-la-gi-4-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131143\/luong-khoan-la-gi-4-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131143\/luong-khoan-la-gi-4-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131143\/luong-khoan-la-gi-4-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-23111\" class=\"wp-caption-text\">Ti\u1ec1n l\u01b0\u01a1ng kho\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/figcaption><\/figure>\n<p><strong>\u0110\u1ecdc th\u00eam: <a style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif;\" href=\"https:\/\/vieclam.net\/blog\/luong-theo-san-pham-22388\/\" target=\"_blank\" rel=\"noopener\">L\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch t\u00ednh l\u01b0\u01a1ng theo s\u1ea3n ph\u1ea9m<\/a><\/strong><\/p>\n<h3 style=\"text-align: justify;\"><strong>IV. M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p kh\u00e1c v\u1ec1 l\u01b0\u01a1ng kho\u00e1n<\/strong><\/h3>\n<p style=\"text-align: justify;\">B\u00ean c\u1ea1nh nh\u1eefng th\u1eafc m\u1eafc v\u1ec1 \u0111\u1ecbnh ngh\u0129a l\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec, c\u00e1ch t\u00ednh l\u01b0\u01a1ng kho\u00e1n th\u00ec d\u01b0\u1edbi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p kh\u00e1c v\u1ec1 l\u01b0\u01a1ng kho\u00e1n:<\/p>\n<h4><strong>1. Nh\u1eadn l\u01b0\u01a1ng kho\u00e1n c\u00f3 ph\u1ea3i \u0111\u00f3ng BHXH kh\u00f4ng?<\/strong><\/h4>\n<p style=\"text-align: justify;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng trong th\u1eddi gian t\u1eeb 1 th\u00e1ng tr\u1edf l\u00ean v\u1edbi doanh nghi\u1ec7p th\u00ec s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia <a href=\"https:\/\/vi.wikipedia.org\/wiki\/B%E1%BA%A3o_hi%E1%BB%83m_x%C3%A3_h%E1%BB%99i#:~:text=B%E1%BA%A3o%20hi%E1%BB%83m%20x%C3%A3%20h%E1%BB%99i%20(vi%E1%BA%BFt,b%C3%AAn%20tham%20gia%20BHXH%2C%20c%C3%B3\" target=\"_blank\" rel=\"nofollow noopener\">BHXH<\/a> b\u1eaft bu\u1ed9c d\u00f9 \u0111\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng d\u01b0\u1edbi b\u1ea5t k\u1ef3 h\u00ecnh th\u1ee9c n\u00e0o. Do v\u1eady n\u1ebfu trong h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng k\u00fd v\u1edbi doanh nghi\u1ec7p c\u00f3 th\u1ecfa thu\u1eadn h\u00ecnh th\u1ee9c l\u01b0\u01a1ng kho\u00e1n v\u00e0 c\u00f3 th\u1eddi h\u1ea1n t\u1eeb 1 th\u00e1ng tr\u1edf l\u00ean th\u00ec ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd thu\u1ed9c v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng b\u1eaft bu\u1ed9c tham gia BHXH.\u00a0<\/p>\n<p style=\"text-align: justify;\">M\u1ee9c l\u01b0\u01a1ng th\u00e1ng \u0111\u1ec3 \u0111\u00f3ng BHXH c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh nh\u01b0 sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; text-align: center;\"><strong><em>Ti\u1ec1n l\u01b0\u01a1ng (theo th\u00e1ng) \u0111\u00f3ng BHXH = M\u1ee9c l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c + C\u00e1c kho\u1ea3n b\u1ed5 sung kh\u00e1c (t\u00ednh ch\u1ea5t c\u1ed1 \u0111\u1ecbnh) + Ph\u1ee5 c\u1ea5p l\u01b0\u01a1ng<\/em><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">Trong \u0111\u00f3, m\u1ee9c l\u01b0\u01a1ng nh\u1eadn \u0111\u01b0\u1ee3c s\u1ebd t\u00ednh theo th\u1eddi gian \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh l\u01b0\u01a1ng kho\u00e1n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">T\u1ed5ng m\u1ee9c \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c \u0111\u1ed1i v\u1edbi c\u1ea3 5 ch\u1ebf \u0111\u1ed9 hi\u1ec7n nay l\u00e0 26% ti\u1ec1n l\u01b0\u01a1ng th\u00e1ng l\u00e0m c\u0103n c\u1ee9 \u0111\u00f3ng BHXH b\u1eaft bu\u1ed9c. C\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng s\u1ebd \u0111\u00f3ng b\u1eb1ng 8% cho qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t<\/li>\n<li>Ng\u01b0\u1eddi s\u1eed d\u1ee5ng lao \u0111\u1ed9ng \u0111\u00f3ng b\u1eb1ng 18%:\n<ul>\n<li style=\"text-align: justify;\">3% \u0111\u00f3ng cho qu\u1ef9 \u1ed1m \u0111au, thai s\u1ea3n<\/li>\n<li style=\"text-align: justify;\">1% \u0111\u00f3ng cho qu\u1ef9 tai nan lao \u0111\u1ed9ng, b\u1ec7nh ngh\u1ec1 nghi\u1ec7p<\/li>\n<li style=\"text-align: justify;\">14% \u0111\u00f3ng cho qu\u1ef9 h\u01b0u tr\u00ed v\u00e0 t\u1eed tu\u1ea5t<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<figure id=\"attachment_23112\" aria-describedby=\"caption-attachment-23112\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-23112 size-full\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131152\/luong-khoan-la-gi-5.jpg\" alt=\"M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p kh\u00e1c v\u1ec1 l\u01b0\u01a1ng kho\u00e1n\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131152\/luong-khoan-la-gi-5.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131152\/luong-khoan-la-gi-5-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131152\/luong-khoan-la-gi-5-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131152\/luong-khoan-la-gi-5-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131152\/luong-khoan-la-gi-5-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131152\/luong-khoan-la-gi-5-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-23112\" class=\"wp-caption-text\">Ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 H\u0110L\u0110 t\u1eeb 1 th\u00e1ng tr\u1edf l\u00ean th\u00ec s\u1ebd thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng tham gia BHXH b\u1eaft bu\u1ed9c<\/figcaption><\/figure>\n<h4><strong>2. L\u01b0\u01a1ng kho\u00e1n c\u00f3 ch\u1ecbu thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n kh\u00f4ng?<\/strong><\/h4>\n<p style=\"text-align: justify;\">Theo quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh, c\u00e1c t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n tr\u1ea3 ti\u1ec1n c\u00f4ng, th\u00f9 lao v\u00e0 nh\u1eefng kho\u1ea3n chi kh\u00e1c cho c\u00e1 nh\u00e2n kh\u00f4ng k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng ho\u1eb7c k\u00fd h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng d\u01b0\u1edbi 3 th\u00e1ng c\u00f3 t\u1ed5ng m\u1ee9c tr\u1ea3 thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean s\u1ebd kh\u1ea5u tr\u1eeb thu\u1ebf b\u1eb1ng 10% d\u1ef1a tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n<p style=\"text-align: justify;\">Trong tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n c\u00f3 thu nh\u1eadp thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i kh\u1ea5u tr\u1eeb thu\u1ebf theo m\u1ee9c n\u00eau tr\u00ean nh\u01b0ng t\u1ed5ng thu nh\u1eadp ch\u1ecbu thu\u1ebf \u01b0\u1edbc t\u00ednh sau khi mi\u1ec5n tr\u1eeb gia c\u1ea3nh ch\u01b0a \u0111\u1ea1t m\u1ee9c ch\u1ecbu thu\u1ebf, c\u00e1 nh\u00e2n c\u1ea7n l\u00e0m cam k\u1ebft theo m\u1eabu 02\/CK-TNCN (Ban h\u00e0nh k\u00e8m Th\u00f4ng t\u01b0 92). Cam k\u1ebft n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c g\u1eedi \u0111\u1ebfn t\u1ed5 ch\u1ee9c tr\u1ea3 thu nh\u1eadp v\u00e0 d\u00f9ng l\u00e0m c\u0103n c\u1ee9 \u0111\u1ec3 t\u1ea1m th\u1eddi kh\u00f4ng kh\u1ea5u tr\u1eeb thu\u1ebf TNCN.<\/p>\n<p style=\"text-align: justify;\">V\u00ec v\u1eady, khi k\u00fd h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n s\u1ebd c\u00f3 hai tr\u01b0\u1eddng h\u1ee3p nh\u01b0 sau:<\/p>\n<ul>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu nh\u1eadp d\u01b0\u1edbi 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n: Doanh nghi\u1ec7p c\u1ea7n nh\u1eefng lo\u1ea1i gi\u1ea5y t\u1edd sau khi chi tr\u1ea3: H\u1ee3p \u0111\u1ed3ng giao kho\u00e1n, bi\u00ean b\u1ea3n nghi\u1ec7m thu, ch\u1ee9ng t\u1eeb thanh to\u00e1n, b\u1ea3n sao CMND\/CCCD c\u1ee7a c\u00e1 nh\u00e2n. Trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y, c\u00e1 nh\u00e2n kh\u00f4ng c\u1ea7n th\u1ef1c hi\u1ec7n cam k\u1ebft theo m\u1eabu 02\/CK-TNCN v\u00e0 kh\u00f4ng c\u1ea7n n\u1ed9p thu\u1ebf TNCN.<\/li>\n<li style=\"text-align: justify;\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean: Khi chi tr\u1ea3 ti\u1ec1n c\u00f4ng, doanh nghi\u1ec7p s\u1ebd kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN tr\u00ean t\u1ed5ng thu nh\u1eadp tr\u01b0\u1edbc khi chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (NL\u0110). Ngo\u00e0i c\u00e1c lo\u1ea1i gi\u1ea5y t\u1edd tr\u00ean, c\u1ea7n n\u1ed9p th\u00eam ch\u1ee9ng t\u1eeb k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf TNCN.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n c\u0169ng ph\u1ea3i ch\u1ecbu thu\u1ebf TNCN. N\u1ebfu doanh nghi\u1ec7p t\u1ea1m th\u1eddi kh\u00f4ng mu\u1ed1n kh\u1ea5u tr\u1eeb 10% thu\u1ebf TNCN ngay l\u1eadp t\u1ee9c th\u00ec ph\u1ea3i y\u00eau c\u1ea7u c\u00e1 nh\u00e2n th\u1ef1c hi\u1ec7n cam k\u1ebft theo m\u1eabu 02\/CK-TNCN.<\/p>\n<figure id=\"attachment_23113\" aria-describedby=\"caption-attachment-23113\" style=\"width: 800px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-23113\" src=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131203\/luong-khoan-la-gi-6.jpg\" alt=\"M\u1ed9t s\u1ed1 c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p kh\u00e1c v\u1ec1 l\u01b0\u01a1ng kho\u00e1n\" width=\"800\" height=\"450\" srcset=\"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131203\/luong-khoan-la-gi-6.jpg 800w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131203\/luong-khoan-la-gi-6-300x169.jpg 300w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131203\/luong-khoan-la-gi-6-768x432.jpg 768w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131203\/luong-khoan-la-gi-6-150x84.jpg 150w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131203\/luong-khoan-la-gi-6-696x392.jpg 696w, https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131203\/luong-khoan-la-gi-6-747x420.jpg 747w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><figcaption id=\"caption-attachment-23113\" class=\"wp-caption-text\">Tr\u01b0\u1eddng h\u1ee3p t\u1ed5ng thu nh\u1eadp t\u1eeb 2 tri\u1ec7u \u0111\u1ed3ng\/l\u1ea7n tr\u1edf l\u00ean s\u1ebd b\u1ecb kh\u1ea5u tr\u1eeb thu\u1ebf TNCN<\/figcaption><\/figure>\n<p><strong>L\u1eddi k\u1ebft<\/strong><\/p>\n<p style=\"text-align: justify;\">Tr\u00ean \u0111\u00e2y l\u00e0 ph\u1ea7n gi\u1ea3i \u0111\u00e1p m\u1ed9t s\u1ed1 th\u1eafc m\u1eafc v\u1ec1 <a href=\"https:\/\/vieclam.net\/blog\/luong-khoan-la-gi-23106\/\" target=\"_blank\" rel=\"noopener\"><strong>l\u01b0\u01a1ng kho\u00e1n l\u00e0 g\u00ec<\/strong><\/a> c\u0169ng nh\u01b0 nh\u1eefng v\u1ea5n \u0111\u1ec1 ph\u00e1p l\u00fd li\u00ean quan kh\u00e1c. Hy v\u1ecdng b\u00e0i vi\u1ebft tr\u00ean \u0111\u00e3 gi\u00fap b\u1ea1n \u0111\u1ecdc hi\u1ec3u th\u00eam v\u1ec1 l\u01b0\u01a1ng kho\u00e1n v\u00e0 bi\u1ebft \u0111\u01b0\u1ee3c c\u00e1ch t\u00ednh l\u01b0\u01a1ng kho\u00e1n ch\u00ednh x\u00e1c. \u0110\u1eebng qu\u00ean truy c\u1eadp <a href=\"https:\/\/vieclam.net\/\" target=\"_blank\" rel=\"noopener\"><strong>Vieclam.net<\/strong><\/a> \u0111\u1ec3 xem th\u00eam nhi\u1ec1u b\u00e0i vi\u1ebft li\u00ean quan v\u1ec1 v\u1ea5n \u0111\u1ec1 ti\u1ec1n l\u01b0\u01a1ng v\u00e0 quy\u1ec1n l\u1ee3i c\u1ea7n bi\u1ebft kh\u00e1c khi \u0111i l\u00e0m nh\u00e9.<\/p>\n<p style=\"text-align: right;\"><em>Ngu\u1ed3n: T\u1ed5ng h\u1ee3p<\/em><\/p>\n<p><strong>Xem th\u00eam:<\/strong><\/p>\n<div class=\"td_block_wrap tdb_title tdi_64 tdb-single-title td-pb-border-top td_block_template_1\" data-td-block-uid=\"tdi_64\">\n<div class=\"tdb-block-inner td-fix-index\">\n<ul>\n<li><strong><a href=\"https:\/\/vieclam.net\/blog\/muc-luong-toi-thieu-vung-23061\/\" target=\"_blank\" rel=\"noopener\">M\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng l\u00e0 g\u00ec? Gi\u1ea3i \u0111\u00e1p chi ti\u1ebft v\u1ec1 m\u1ee9c l\u01b0\u01a1ng t\u1ed1i thi\u1ec3u v\u00f9ng<\/a><\/strong><\/li>\n<li><strong style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\"><a href=\"https:\/\/vieclam.net\/blog\/luong-gross-la-gi-22634\/\" target=\"_blank\" rel=\"noopener\">L\u01b0\u01a1ng gross l\u00e0 g\u00ec? C\u00e1ch t\u00ednh v\u00e0 m\u1ed9t s\u1ed1 l\u01b0u \u00fd khi nh\u1eadn l\u01b0\u01a1ng gross<\/a><\/strong><\/li>\n<li><strong style=\"font-family: Verdana, BlinkMacSystemFont, -apple-system, 'Segoe UI', Roboto, Oxygen, Ubuntu, Cantarell, 'Open Sans', 'Helvetica Neue', sans-serif; color: initial;\"><a href=\"https:\/\/vieclam.net\/blog\/luong-co-ban-22565\/\" target=\"_blank\" rel=\"noopener\">L\u01b0\u01a1ng c\u01a1 b\u1ea3n l\u00e0 g\u00ec? C\u00e1ch t\u00ednh l\u01b0\u01a1ng c\u01a1 b\u1ea3n m\u1edbi nh\u1ea5t hi\u1ec7n nay<\/a><\/strong><\/li>\n<\/ul>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>M\u1ed7i doanh nghi\u1ec7p s\u1ebd linh ho\u1ea1t l\u1ef1a ch\u1ecdn h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng t\u00f9y v\u00e0o nhu c\u1ea7u v\u00e0 t\u00ednh ch\u1ea5t c\u00f4ng vi\u1ec7c. Thay v\u00ec h\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng c\u1ed1 \u0111\u1ecbnh theo th\u00e1ng th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn tr\u1ea3 l\u01b0\u01a1ng kho\u00e1n cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u1eb1m m\u1ee5c \u0111\u00edch n\u00e2ng cao n\u0103ng su\u1ea5t c\u00f4ng vi\u1ec7c. V\u1eady l\u01b0\u01a1ng [&hellip;]<\/p>\n","protected":false},"author":46,"featured_media":23114,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"ub_ctt_via":"","footnotes":""},"categories":[4,9],"tags":[],"class_list":{"0":"post-23106","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-meo-tim-viec","8":"category-quyen-loi-can-biet"},"acf":[],"featured_image_src":"https:\/\/s3.amazonaws.com\/blogcdn.vieclam.net\/blog\/wp-content\/uploads\/2024\/11\/10131213\/luong-khoan-la-gi.jpg","author_info":{"display_name":"L\u00ea Ng\u1ecdc Tr\u00e2m Anh","author_link":"https:\/\/vieclam.net\/blog\/author\/anh-le\/"},"_links":{"self":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts\/23106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/users\/46"}],"replies":[{"embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/comments?post=23106"}],"version-history":[{"count":8,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts\/23106\/revisions"}],"predecessor-version":[{"id":23175,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/posts\/23106\/revisions\/23175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/media\/23114"}],"wp:attachment":[{"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/media?parent=23106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/categories?post=23106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vieclam.net\/blog\/wp-json\/wp\/v2\/tags?post=23106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}