{"id":3922,"date":"2025-11-30T22:33:23","date_gmt":"2025-11-30T15:33:23","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3922"},"modified":"2025-11-30T22:33:23","modified_gmt":"2025-11-30T15:33:23","slug":"cong-van-so-10287","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-so-10287\/","title":{"rendered":"Official dispatch No. 10287\/BNV-CTL&amp;BHXH: Notes when developing the 2026 Tet bonus plan"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official dispatch No. 10287\/BNV-CTL&amp;BHXH notes when building the 2026 Tet bonus plan, guiding businesses on how to build a transparent, legal bonus policy that is consistent with the production and business results in 2025. The article summarizes the principles and experience in designing bonus structures and recommendations for preventing labor disputes, helping businesses ensure the rights of employees and stabilize operations at the end of the year.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Context of issuing Official Dispatch No. 10287\/BNV-CTL&amp;BHXH<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Every year-end, the issue of salary and Tet bonus becomes the focus of attention of businesses and employees. The period before, during and after the New Year, especially the Lunar New Year 2026, is a sensitive time, the risk of disputes, strikes and collective leave increases sharply. Late announcement of bonuses, low bonuses or sudden changes in policies are often the direct cause of conflicts between employers and employees.<\/span><\/p>\n<figure id=\"attachment_3924\" aria-describedby=\"caption-attachment-3924\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3924\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Boi-canh-ban-hanh-cong-van-so-10287_BNV-CTLBHXH-1.png\" alt=\"B\u1ed1i c\u1ea3nh ban h\u00e0nh c\u00f4ng v\u0103n s\u1ed1 10287_BNV-CTL&amp;BHXH\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Boi-canh-ban-hanh-cong-van-so-10287_BNV-CTLBHXH-1.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Boi-canh-ban-hanh-cong-van-so-10287_BNV-CTLBHXH-1-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Boi-canh-ban-hanh-cong-van-so-10287_BNV-CTLBHXH-1-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Boi-canh-ban-hanh-cong-van-so-10287_BNV-CTLBHXH-1-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Boi-canh-ban-hanh-cong-van-so-10287_BNV-CTLBHXH-1-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3924\" class=\"wp-caption-text\">Context of issuing Official Dispatch No. 10287_BNV-CTL&amp;BHXH<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In that context, on November 6, 2025, the Ministry of Home Affairs issued Official Letter No. 10287\/BNV-CTL&amp;BHXH (5 pages long) requesting the Department of Home Affairs nationwide to guide and support businesses in developing bonus plans, reporting salaries and bonuses, and promoting stable labor relations. This Official Letter has a direct impact on the human resources, legal, finance and accounting departments and the Board of Directors of the business.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Unlike previous recommendation documents, <a href=\"https:\/\/thuvienphapluat.vn\/chinh-sach-phap-luat-moi\/vn\/ho-tro-phap-luat\/chinh-sach-moi\/99128\/toan-van-cong-van-10287-bnv-ctl-bhxh-ve-bao-cao-tien-luong-tien-thuong-va-quan-he-lao-dong-trong-doanh-nghiep\" target=\"_blank\" rel=\"noopener\">Official dispatch No. 10287\/BNV-CTL&amp;BHXH<\/a> Emphasize the role of preventing labor disputes, promote the responsibility of enterprises in information transparency and coordination with labor representative organizations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Main objectives of Official Dispatch No. 10287\/BNV-CTL&amp;BHXH<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official dispatch No. 10287\/BNV-CTL&amp;BHXH sets out 3 core objectives:<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Standardize the construction of Tet bonus plans<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Enterprises must adjust their bonus regulations in accordance with current laws, especially Article 104 of the Labor Code - which clearly stipulates that bonuses are not a mandatory obligation, but are payments based on production and business results and the level of work completion.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Transparent, multi-channel payroll and labor relations reporting system<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Department of Home Affairs, the Management Board of Industrial Parks\/Economic Zones\/Export Processing Zones, and the Labor Federation must jointly monitor the lives of workers, the status of unpaid wages, resignations, and personnel changes.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Strengthening prevention of labor relations risks before the peak Tet holiday season<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official dispatch No. 10287\/BNV-CTL&amp;BHXH aims to limit large-scale strikes that spread and impact local security and order. Thus, enterprises must consider bonus policies not simply as &quot;year-end benefits&quot;, but as a tool to manage labor relations risks and stabilize production.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Official dispatch No. 10287\/BNV-CTL&amp;BHXH: Requirements for businesses when developing a 2026 Tet bonus plan<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Review the entire labor, salary and bonus system of the enterprise<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Ministry of Home Affairs requires the Departments to guide businesses to coordinate with trade unions to review synchronously:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labor contract: Terms of salary, bonus, benefits, commitment to working conditions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collective bargaining agreement: Record the bonus mechanism and minimum bonus level (if any).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salary regulations: Principles for determining salary, adjusting salary, calculating allowances.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bonus regulations: Performance evaluation criteria, bonus ceiling, payment time.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Amendments to these documents cannot be made arbitrarily, but must be based on legal policies - actual business conditions - ensuring workers&#039; rights.<\/span><\/p>\n<figure id=\"attachment_3926\" aria-describedby=\"caption-attachment-3926\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3926\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Cac-yeu-cau-doi-voi-doanh-nghiep-khi-xay-dung-phuong-an-thuong-Tet-2026.png\" alt=\"C\u00f4ng v\u0103n s\u1ed1 10287_BNV-CTL&amp;BHXH_ C\u00e1c y\u00eau c\u1ea7u \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p khi x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n th\u01b0\u1edfng T\u1ebft 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Cac-yeu-cau-doi-voi-doanh-nghiep-khi-xay-dung-phuong-an-thuong-Tet-2026.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Cac-yeu-cau-doi-voi-doanh-nghiep-khi-xay-dung-phuong-an-thuong-Tet-2026-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Cac-yeu-cau-doi-voi-doanh-nghiep-khi-xay-dung-phuong-an-thuong-Tet-2026-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Cac-yeu-cau-doi-voi-doanh-nghiep-khi-xay-dung-phuong-an-thuong-Tet-2026-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Cac-yeu-cau-doi-voi-doanh-nghiep-khi-xay-dung-phuong-an-thuong-Tet-2026-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3926\" class=\"wp-caption-text\">Official dispatch No. 10287_BNV-CTL&amp;BHXH_ Requirements for businesses when developing a 2026 Tet bonus plan<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Important note: If the company has not issued or updated the Bonus Regulations, it should be completed before the announcement of Tet bonuses to avoid the risk of disputes. The more specific the company is, the more it will limit false expectations.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Develop a bonus plan based on production and business results in 2025<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official dispatch No. 10287\/BNV-CTL&amp;BHXH citing Article 104 <a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Lao-dong-Tien-luong\/Bo-Luat-lao-dong-2019-333670.aspx\" target=\"_blank\" rel=\"noopener\">Labor Code<\/a>:<\/span><\/p>\n<blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bonus is an amount of money or property, or other form that an employer rewards an employee based on production and business results or the level of work completion. <\/span><span style=\"font-weight: 400;\">Here, businesses need to remember 3 principles:<\/span><\/p>\n<\/blockquote>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of 3 principles that businesses need to remember\u00a0<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Principle<\/b><\/td>\n<td style=\"text-align: center;\"><b>Detailed content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Practical notes<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(i) Bonus is not mandatory<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Enterprises have the right not to give bonuses when production and business results are not achieved.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">If there is a written commitment (contract, agreement, regulations, official email...), the business is required to comply to avoid labor disputes.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(ii) Bonuses must be based on clear criteria<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1. Total company revenue and profit<\/span><\/p>\n<p><span style=\"font-weight: 400;\">2. Business results of each unit and department<\/span><\/p>\n<p><span style=\"font-weight: 400;\">3. Personal KPI completion level<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Criteria must be announced in advance, limit sentiment; seniority or specific level of contribution can be added.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">(iii) Timely reward notification<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Must notify early, avoid sudden changes close to Tet.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Large-scale enterprises (textiles, leather shoes, electronics assembly, processing, logistics, etc.) need to pay special attention because Tet bonuses have a big impact on psychology and the rate of job resignation after Tet.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Official dispatch No. 10287\/BNV-CTL&amp;BHXH: Coordination between enterprises and management agencies during Tet 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official dispatch No. 10287\/BNV-CTL&amp;BHXH not only targets businesses, but also requires the provincial Department of Home Affairs to act proactively, instead of &quot;waiting for businesses to report&quot;.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Monitor production situation, workers&#039; life and labor relations<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The Department coordinates with local agencies:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Department of industrial park - economic zone - export processing zone management<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Labor Federation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">People&#039;s Committees at district and commune levels<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social Security Administration<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Early detection helps predict strike risks, especially in industries with seasonal or fluctuating cash flows due to international orders.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Legal propaganda: wages, employment, social insurance<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Enterprises need to coordinate with unions and the Department to train awareness of labor laws:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regulations on probation, contracts, and contract termination<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">KPI assessment mechanism, bonuses, allowances<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Overtime, night work, holidays<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compulsory insurance rights<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When employees clearly understand their rights and obligations, internal conflicts are significantly reduced.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Checking - monitoring - handling violating businesses<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official dispatch requesting innovation in inspection methods:<\/span><\/p>\n<figure id=\"attachment_3927\" aria-describedby=\"caption-attachment-3927\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3927\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phoi-hop-giua-doanh-nghiep-va-co-quan-quan-ly-trong-dip-Tet-2026.png\" alt=\"C\u00f4ng v\u0103n s\u1ed1 10287_BNV-CTL&amp;BHXH_ Ph\u1ed1i h\u1ee3p gi\u1eefa doanh nghi\u1ec7p v\u00e0 c\u01a1 quan qu\u1ea3n l\u00fd trong d\u1ecbp T\u1ebft 2026\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phoi-hop-giua-doanh-nghiep-va-co-quan-quan-ly-trong-dip-Tet-2026.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phoi-hop-giua-doanh-nghiep-va-co-quan-quan-ly-trong-dip-Tet-2026-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phoi-hop-giua-doanh-nghiep-va-co-quan-quan-ly-trong-dip-Tet-2026-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phoi-hop-giua-doanh-nghiep-va-co-quan-quan-ly-trong-dip-Tet-2026-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phoi-hop-giua-doanh-nghiep-va-co-quan-quan-ly-trong-dip-Tet-2026-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3927\" class=\"wp-caption-text\">Official dispatch No. 10287_BNV-CTL&amp;BHXH_ Coordination between enterprises and management agencies during Tet 2026<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Handle promptly and strictly, especially with salary and social insurance debts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Check before the Tet peak season instead of after the dispute breaks out.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record risks from commune level, do not wait for reports from businesses.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The sooner the labor inspection system responds, the more businesses avoid legal risks.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Proactive solutions to prevent labor disputes<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses should develop a set of internal prevention rules:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enhance communication before salary and bonus payment period<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Announcement of reward schedule from December<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address personal concerns through HR, rather than letting employees discuss spontaneously<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Periodic dialogue (according to Decree 145\/2020\/ND-CP)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The most important thing during the Tet bonus season: do not let risks arise, prolong and spread.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Official dispatch No. 10287\/BNV-CTL&amp;BHXH \u2013 Practical notes for businesses<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Applicable to each group of businesses<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Each group of enterprises has different production and business characteristics, labor structure and performance evaluation methods. Therefore, building a Tet bonus plan cannot be applied &quot;one model&quot; for all. Determining the right bonus model helps enterprises reduce the risk of disputes, optimize costs and retain employees after Tet. Below are some suggestions for implementation according to common business groups:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of some suggested implementations for common business groups<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Business Group<\/b><\/td>\n<td style=\"text-align: center;\"><b>How to apply Tet bonus<\/b><\/td>\n<td style=\"text-align: center;\"><b>Important Note<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">FDI enterprises<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Bonus notice in bilingual text if there are many foreign workers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Unified bonus regulations between parent company and subsidiary in Vietnam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Target-based bonus mechanism can be applied.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Avoid too big a gap between local and expat staff.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 KPI logic needs to be clearly explained to avoid cultural misunderstandings.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Manufacturing and processing enterprises<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Consider bonuses based on orders and productivity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Avoid \u201cuniform rewards\u201d that cause unfair comparisons.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Separate personal productivity bonus and business performance bonus.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Textile, footwear, and electronics assembly industries are highly seasonal \u2192 disputes are likely to arise.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Should design bonuses according to production lines, teams, and groups.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Service and trade enterprises<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 KPIs are often clear: sales, conversion rate, new customers, retention\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Combine cash bonus + voucher + benefits.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Should announce direct mechanism according to monthly\/quarterly KPI.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Note the peak sales season before Tet.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Experience in designing a sustainable Tet bonus structure<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure fairness in Tet bonuses while also encouraging productivity, businesses can apply flexible bonus models that are suitable for the characteristics of their employees and industries. These models help balance the company budget, work efficiency and employee motivation, while minimizing the risk of disputes or resignations after Tet. The table below illustrates some solutions that many businesses have effectively applied:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of some solutions that many businesses have applied effectively<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Model<\/b><\/td>\n<td style=\"text-align: center;\"><b>How it works<\/b><\/td>\n<td style=\"text-align: center;\"><b>Goals &amp; Values Delivered<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(1) Base bonus + Performance bonus<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Base bonus: Basic bonus (0.5\u20131 month salary).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Performance bonus: Bonus based on KPI of each department or individual.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Create stability and encourage individual performance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Reduce the risk of comparison between workers.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(2) Cumulative seniority bonus<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Under 1 year: 50% standard level.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 1\u20133 years: 100%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 3\u20135 years: 120%.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Over 5 years: 150%.<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Increase long-term engagement rate.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Retaining key workers.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(3) Deferred bonus<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Divide the bonus into 2-3 installments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 A bonus paid after Tet (March-April).<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Reduce the rate of quitting jobs after Tet (turnover after the holiday).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Suitable for manufacturing, factory and logistics businesses.<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">(4) Non-cash rewards<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 Tet gifts, vouchers, private health insurance, team-building travel\u2026<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013 No cash bonus.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Reduce psychological pressure, create a sense of concern from the business.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><b>Announcing Tet bonus: golden rule according to official dispatch no. 10287\/BNV-CTL&amp;BHXH<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Announcing Tet bonuses is not only a notification procedure but also an important labor relations management tool. A transparent and timely announcement helps businesses avoid misunderstandings, reduce psychological pressure and prevent labor disputes. On the contrary, unclear or late announcements can lead to rumors, internal conflicts and loss of prestige with employees. The table below summarizes the golden rules that businesses need to follow when announcing Tet bonuses:<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary of golden rules that businesses need to follow when announcing Tet bonuses<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center;\"><b>Principle<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>How to do it right<\/b><\/td>\n<td style=\"height: 56px; text-align: center;\"><b>Risks to Avoid<\/b><\/td>\n<\/tr>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Early Notice<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Announce at least 30\u201345 days in advance.<\/span><\/td>\n<td style=\"height: 56px;\"><span style=\"font-weight: 400;\">Announced close to Tet \u2192 creates frustration and misunderstanding.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Transparent<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Announce criteria, KPIs, payment time, bonus calculation method.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Vague announcement \u2192 spreading internal rumors.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">No sudden changes<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">If adjustments are needed, there must be explanation and prior notice.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">\u201cLast-minute &quot;reward flip&quot; \u2192 labor dispute.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 80px;\">\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Do not communicate through rumors<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Use official channels: email, text, meetings, HR Portal.<\/span><\/td>\n<td style=\"height: 80px;\"><span style=\"font-weight: 400;\">Hallway gossip, group chat \u2192 trigger emotional conflicts.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>The role of trade unions and corporate human resources according to Official Dispatch No. 10287\/BNV-CTL&amp;BHXH<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Even when there is no dispute, businesses should consult with unions when setting bonuses. Unions are not only \u201creview partners\u201d, but also bridges that help:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Convey bonus information in plain language<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reduce emotional stress of workers<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Capture personal opinions that are difficult for businesses to access<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Human Resources (HR) Department needs:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bonus budget forecast from the third quarter<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Controlling fluctuations in salary - allowance - insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Make a contingency plan when revenue decreases<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Particularly, in the context of Vietnam&#039;s manufacturing industry depending on foreign orders, bonus plans must be flexible and have periodicity.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Official dispatch No. 10287\/BNV-CTL&amp;BHXH: Preventing legal risks for businesses<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Avoid verbal promises of rewards<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If a company has ever made a commitment to \u201ca bonus of 1 month&#039;s salary\u201d in an email, memo, or internal message, it can be prosecuted for not following through.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Therefore, any bonus agreement must:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recorded in collective labor agreement<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Or the company&#039;s bonus regulations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official written announcement<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>No discrimination in rewards<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Labor laws prohibit discrimination:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gender, age, religion, origin<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Background, social status<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Union \u2013 non-union<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Bonus classification must be based on productivity - KPI - revenue - seniority - business results.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Disclosure of bonus information consistent with actual data<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Creating a &quot;fake&quot; bonus plan to reassure employees is extremely risky:<\/span><\/p>\n<figure id=\"attachment_3928\" aria-describedby=\"caption-attachment-3928\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-3928\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phong-ngua-rui-ro-phap-ly-cho-doanh-nghiep.png\" alt=\"C\u00f4ng v\u0103n s\u1ed1 10287_BNV-CTL&amp;BHXH_ Ph\u00f2ng ng\u1eeba r\u1ee7i ro ph\u00e1p l\u00fd cho doanh nghi\u1ec7p\" width=\"1200\" height=\"800\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phong-ngua-rui-ro-phap-ly-cho-doanh-nghiep.png 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phong-ngua-rui-ro-phap-ly-cho-doanh-nghiep-300x200.png 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phong-ngua-rui-ro-phap-ly-cho-doanh-nghiep-1024x683.png 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phong-ngua-rui-ro-phap-ly-cho-doanh-nghiep-768x512.png 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2025\/11\/Cong-van-so-10287_BNV-CTLBHXH_-Phong-ngua-rui-ro-phap-ly-cho-doanh-nghiep-18x12.png 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-3928\" class=\"wp-caption-text\">Official dispatch No. 10287_BNV-CTL&amp;BHXH_ Preventing legal risks for businesses<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collective disputes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strike<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Loss of employer reputation<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Difficult to recover after Tet<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In volatile economic years, transparency from the start is the safest bet.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Official dispatch No. 10287\/BNV-CTL&amp;BHXH: <\/b><b>Some additional recommendations for businesses to apply in 2026<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to the basic principles of building a Tet bonus plan, businesses should implement a number of strategic solutions to optimize costs, retain employees and enhance brand reputation. Combining Tet bonuses with financial management, developing long-term benefits and building a recruitment brand helps businesses not only stabilize labor relations but also create sustainable motivation for employees. The table below summarizes practical recommendations for 2026.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary table of some additional recommendations for businesses to apply in 2026<\/b><\/caption>\n<tbody>\n<tr style=\"height: 56px;\">\n<td style=\"height: 56px; text-align: center; width: 26.6533%;\"><b>Recommendations<\/b><\/td>\n<td style=\"height: 56px; text-align: center; width: 41.483%;\"><b>How to do \/ Details<\/b><\/td>\n<td style=\"height: 56px; text-align: center; width: 30.9619%;\"><b>Goals &amp; Benefits<\/b><\/td>\n<\/tr>\n<tr style=\"height: 144px;\">\n<td style=\"height: 144px; width: 26.6533%;\"><span style=\"font-weight: 400;\">Build a bonus budget linked to the 2026 financial forecast<\/span><\/td>\n<td style=\"height: 144px; width: 41.483%;\"><span style=\"font-weight: 400;\">\u2013 Assume 3 scenarios: positive \u2013 neutral \u2013 negative.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Advance bonus expenses according to accounting standards.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Control cash flow at the end of the year.<\/span><\/td>\n<td style=\"height: 144px; width: 30.9619%;\"><span style=\"font-weight: 400;\">\u2013 Ensure the business has sufficient payment capacity.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Reduce the risk of budget shortage during peak season.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 160px;\">\n<td style=\"height: 160px; width: 26.6533%;\"><span style=\"font-weight: 400;\">Linking Tet bonuses to recruitment branding<\/span><\/td>\n<td style=\"height: 160px; width: 41.483%;\"><span style=\"font-weight: 400;\">- Stable and clear bonus policy.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Internal communication about bonus mechanism.<\/span><\/td>\n<td style=\"height: 160px; width: 30.9619%;\"><span style=\"font-weight: 400;\">\u2013 Retaining long-term employees.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Limit taking time off after Tet.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Attract new skilled personnel.<\/span><\/td>\n<\/tr>\n<tr style=\"height: 208px;\">\n<td style=\"height: 208px; width: 26.6533%;\"><span style=\"font-weight: 400;\">Linking rewards to long-term benefits programs<\/span><\/td>\n<td style=\"height: 208px; width: 41.483%;\"><span style=\"font-weight: 400;\">\u2013 Don&#039;t just focus on giving bonuses once a year.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Sustainable benefits: group health insurance, child\/maternity support, travel \u2013 vacation, skill improvement training courses.<\/span><\/td>\n<td style=\"height: 208px; width: 30.9619%;\"><span style=\"font-weight: 400;\">\u2013 Create long-term motivation for employees.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Improve satisfaction and loyalty to the business.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 Promote skill development and performance.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official dispatch No. 10287\/BNV-CTL&amp;BHXH dated November 6, 2025 is an important document for businesses in late 2025 - early 2026. The document not only reminds about Tet bonuses but also sets out a mechanism for managing labor relations risks. Businesses need to review the salary and bonus system, develop a bonus plan based on 2025 production and business results and announce it transparently and promptly to minimize labor disputes.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To do this effectively, businesses can cooperate with MAN \u2013 Master Accountant Network to provide <a href=\"https:\/\/man.net.vn\/dich-vu-kiem-toan\/\" target=\"_blank\" rel=\"noopener\">auditing services<\/a> and <a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi\/\">full tax accounting<\/a>. MAN helps optimize bonus policies, ensure legal compliance and financial balance, while minimizing dispute risks, helping businesses operate effectively and sustainably.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n s\u1ed1 10287\/BNV-CTL&amp;BHXH l\u01b0u \u00fd khi x\u00e2y d\u1ef1ng ph\u01b0\u01a1ng \u00e1n th\u01b0\u1edfng T\u1ebft 2026 h\u01b0\u1edbng d\u1eabn doanh nghi\u1ec7p c\u00e1ch x\u00e2y d\u1ef1ng ch\u00ednh s\u00e1ch th\u01b0\u1edfng minh b\u1ea1ch, \u0111\u00fang ph\u00e1p lu\u1eadt v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi k\u1ebft qu\u1ea3 s\u1ea3n xu\u1ea5t kinh doanh n\u0103m 2025. B\u00e0i vi\u1ebft t\u1ed5ng h\u1ee3p c\u00e1c nguy\u00ean t\u1eafc, kinh nghi\u1ec7m thi\u1ebft k\u1ebf c\u01a1 c\u1ea5u th\u01b0\u1edfng [&hellip;]<\/p>","protected":false},"author":4,"featured_media":3925,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-3922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3922","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=3922"}],"version-history":[{"count":2,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3922\/revisions"}],"predecessor-version":[{"id":3933,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/3922\/revisions\/3933"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/3925"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=3922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=3922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=3922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}