{"id":8266,"date":"2026-04-21T09:11:25","date_gmt":"2026-04-21T02:11:25","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8266"},"modified":"2026-04-24T14:41:59","modified_gmt":"2026-04-24T07:41:59","slug":"nghi-dinh-158-2025-nd-cp","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/","title":{"rendered":"\u5173\u4e8e\u793e\u4f1a\u4fdd\u9669\u7684\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7684\u4e3b\u8981\u53d8\u5316"},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Nghi-dinh-158-2025-ND-CP-huong-dan-Luat-Bao-hiem-xa-hoi-ve-bao-hiem-xa-hoi-bat-buoc-634792.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> \u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u6b63\u5f0f\u6210\u4e3a\u57fa\u7840\u6027\u6cd5\u5f8b\u6587\u4ef6\uff0c\u4ece2025\u5e74\u4e2d\u671f\u5f00\u59cb\u91cd\u5851\u8d8a\u5357\u7684\u6574\u4e2a\u793e\u4f1a\u4fdd\u9669\u4f53\u7cfb\u3002\u4e86\u89e3\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u5404\u9879\u89c4\u5b9a\u4e0d\u4ec5\u662f\u4f01\u4e1a\u5fc5\u987b\u9075\u5b88\u7684\u8d23\u4efb\uff0c\u4e5f\u662f\u4fdd\u62a4\u5458\u5de5\u91cd\u8981\u6743\u76ca\u7684\u5173\u952e\u3002<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1sF-4LfkgQvwoSapzsJsJkgF4cOJ1VwsX\/view?usp=sharing\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  \u4e0b\u8f7d\u6458\u8981\u6587\u4ef6 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class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Rut_ngan_thoi_gian_dong_bao_hiem\" >\u7f29\u77ed\u4fdd\u9669\u7f34\u8d39\u671f\u9650\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Siet_chat_quy_dinh_huong_BHXH_mot_lan\" >\u6536\u7d27\u9886\u53d6\u4e00\u6b21\u6027\u793e\u4f1a\u4fdd\u9669\u91d1\u7684\u89c4\u5b9a\u3002<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Chinh_sach_tro_cap_hang_thang_va_BHYT_mien_phi\" >\u6bcf\u6708\u6d25\u8d34\u653f\u7b56\u548c\u514d\u8d39\u533b\u7597\u4fdd\u9669\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Giai_phap_khi_doanh_nghiep_no_dong_hoac_pha_san\" >\u4f01\u4e1a\u8d1f\u503a\u6216\u7834\u4ea7\u65f6\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Cac_truong_hop_truy_thu_va_tam_dung_dong_BHXH\" >\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u8ffd\u6eaf\u5f81\u6536\u548c\u6682\u65f6\u4e2d\u6b62\u5f81\u6536\u6848\u4f8b\u3002<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Tong_hop_cac_diem_thay_doi_trong_yeu_Nghi_dinh_1582025ND-CP\" >\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e3b\u8981\u53d8\u66f4\u6458\u8981<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Ket_luan\" >\u603b\u7ed3<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/zh\/nghi-dinh-158-2025-nd-cp\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >\u8054\u7cfb\u4fe1\u606f MAN \u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vai_tro_phap_ly_cua_Nghi_dinh_1582025ND-CP\"><\/span><b>\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u6cd5\u5f8b\u4f5c\u7528<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u6307\u5bfc2024\u5e74\u300a\u793e\u4f1a\u4fdd\u9669\u6cd5\u300b\u7684\u5b9e\u65bd\uff0c\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7740\u91cd\u63d0\u9ad8\u52b3\u52a8\u5173\u7cfb\u548c\u793e\u4f1a\u4fdd\u969c\u9886\u57df\u7684\u900f\u660e\u5ea6\u3002\u8be5\u6587\u4ef6\u4f5c\u4e3a\u6307\u5bfc\u539f\u5219\uff0c\u65e8\u5728\u5e2e\u52a9\u5404\u5229\u76ca\u76f8\u5173\u65b9\u660e\u786e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7f34\u6b3e\u9650\u989d\u3001\u5f3a\u5236\u6027\u7f34\u6b3e\u4eba\u7c7b\u522b\u548c\u5b9a\u671f\u7f34\u6b3e\u65b9\u5f0f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6839\u636e\u5b9e\u9645\u60c5\u51b5\u5236\u5b9a\u9000\u4f11\u548c\u6b7b\u4ea1\u629a\u6064\u91d1\u7ed3\u7b97\u7a0b\u5e8f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5f53\u4f01\u4e1a\u9762\u4e34\u8d22\u52a1\u56f0\u96be\u6216\u62d6\u6b20\u793e\u4f1a\u4fdd\u9669\u503a\u52a1\u65f6\uff0c\u4fdd\u62a4\u5de5\u4eba\u7684\u673a\u5236\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Mo_rong_doi_tuong_tham_gia\"><\/span><b>\u6269\u5927\u76ee\u6807\u53d7\u4f17\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u4eae\u70b9\u4e4b\u4e00\u662f\u52aa\u529b\u5c06\u793e\u4f1a\u4fdd\u969c\u7f51\u6269\u5c55\u5230\u4ee5\u524d\u88ab\u5ffd\u89c6\u7684\u52b3\u52a8\u7fa4\u4f53\u3002\u5177\u4f53\u800c\u8a00\uff0c\u5f3a\u5236\u6027\u793e\u4f1a\u4fdd\u9669\u53c2\u4e0e\u8303\u56f4\u73b0\u5728\u5305\u62ec\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u4e3b\uff1a\u73b0\u5728\uff0c\u62e5\u6709\u6b63\u5f0f\u6ce8\u518c\u4f01\u4e1a\u7684\u4e2a\u4eba\u5fc5\u987b\u53c2\u52a0\u517b\u8001\u91d1\u79ef\u7d2f\u8ba1\u5212\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9ad8\u7ea7\u7ba1\u7406\u4eba\u5458\uff1a\u5305\u62ec\u4f01\u4e1a\u7ecf\u7406\u548c\u5408\u4f5c\u793e\u7ecf\u7406\uff08\u5373\u4f7f\u4ed6\u4eec\u4e0d\u9886\u53d6\u6708\u85aa\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u517c\u804c\u4eba\u5458\uff1a\u4ece\u4e8b\u517c\u804c\u5de5\u4f5c\u4e14\u6536\u5165\u8fbe\u5230\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u95e8\u69db\u7684\u4e2a\u4eba\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u8fd8\u660e\u786e\u89c4\u5b9a\u4e86\u4e2a\u4eba\u8eab\u517c\u591a\u804c\u65f6\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u4f18\u5148\u987a\u5e8f\uff0c\u5e76\u534f\u52a9\u5404\u9886\u57df\u7684\u4e13\u95e8\u5355\u4f4d\u3002 <\/span><a href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-tron-goi\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">\u5168\u65b9\u4f4d\u4f1a\u8ba1\u670d\u52a1<\/span><\/strong>\u6211<\/span><\/a><span style=\"font-weight: 400;\"> \u50cf MAN\uff08Master Accountant Network\uff09\u8fd9\u6837\u7684\u516c\u53f8\u53ef\u4ee5\u8f7b\u677e\u5730\u4e3a\u5ba2\u6237\u5236\u5b9a\u7cbe\u786e\u7684\u54a8\u8be2\u8def\u7ebf\u56fe\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thay_the_luong_co_so_bang_muc_tham_chieu\"><\/span><b>\u5c06\u57fa\u672c\u5de5\u8d44\u66ff\u6362\u4e3a\u53c2\u8003\u5de5\u8d44\u7387\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7b2c5\u6761\u6807\u5fd7\u7740\u4e00\u9879\u5386\u53f2\u6027\u53d8\u9769\uff0c\u5b83\u5c06\u5de5\u8d44\u53d1\u653e\u65b9\u5f0f\u4ece\u57fa\u672c\u5de5\u8d44\u6539\u4e3a\u53c2\u8003\u5de5\u8d44\u3002\u53c2\u8003\u5de5\u8d44\u662f\u4e00\u4e2a\u7075\u6d3b\u7684\u6307\u6807\uff0c\u653f\u5e9c\u4f1a\u6839\u636e\u6d88\u8d39\u8005\u4ef7\u683c\u6307\u6570\uff08CPI\uff09\u5bf9\u5176\u8fdb\u884c\u8c03\u6574\u3002<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e2d\u7684\u53c2\u8003\u6c34\u5e73\u7528\u4e8e\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u6bcf\u6708\u5f3a\u5236\u6027\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u8bbe\u5b9a\u4e0a\u9650\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7528\u4f5c\u8ba1\u7b97\u77ed\u671f\u798f\u5229\uff08\u751f\u80b2\u3001\u5eb7\u590d\uff09\u7684\u57fa\u7840\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8ba1\u7b97\u517b\u8001\u91d1\u548c\u4e00\u6b21\u6027\u798f\u5229\u91d1\u989d\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_tien_luong_dong_bao_hiem_theo_quy_dinh_moi\"><\/span><b>\u6839\u636e\u65b0\u89c4\uff0c\u4ee5\u7528\u4e8e\u8ba1\u7b97\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u5de5\u8d44\u4e3a\u51c6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 7 \u6761\u5bf9\u5982\u4f55\u786e\u5b9a\u5e94\u7a0e\u6536\u5165\u4f5c\u51fa\u4e86\u4e25\u683c\u7684\u89c4\u5b9a\u3002\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5bc6\u5207\u5173\u6ce8\u8fd9\u4e00\u70b9\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u85aa\u8d44\u6362\u7b97\uff1a\u5c0f\u65f6\u5de5\u8d44\/\u5468\u5de5\u8d44\u5fc5\u987b\u6362\u7b97\u6210\u6807\u51c6\u6708\u5de5\u8d44\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5916\u5e01\uff1a\u5982\u679c\u5de5\u8d44\u4ee5\u5916\u5e01\u652f\u4ed8\uff0c\u5219\u5fc5\u987b\u91c7\u7528\u56db\u5bb6\u56fd\u6709\u5546\u4e1a\u94f6\u884c\u7684\u5e73\u5747\u4e70\u5165\u4ef7\u3002\u4e3a\u907f\u514d\u8ffd\u6eaf\u5f81\u6536\uff0c\u5fc5\u987b\u4e0e\u4f1a\u8ba1\u4e13\u5bb6\u5bc6\u5207\u534f\u8c03\uff0c\u5ba1\u67e5\u6839\u636e\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u9700\u7f34\u7eb3\u4fdd\u9669\u8d39\u7684\u6d25\u8d34\u6e05\u5355\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4f01\u4e1a\u5e94\u8be5\u4e0e\u4e13\u4e1a\u673a\u6784\u5408\u4f5c\u3002 <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/zh\/dich-vu-ke-toan-thue-ngoai\/\">\u5916\u5305\u7a0e\u52a1\u4f1a\u8ba1\u670d\u52a1<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> \u5ba1\u67e5\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u89c4\u5b9a\u7684\u4fdd\u9669\u7f34\u6b3e\u9650\u989d\u6e05\u5355\u5bf9\u4e8e\u907f\u514d\u4e0e\u8d22\u52a1\u8d54\u507f\u76f8\u5173\u7684\u98ce\u9669\u81f3\u5173\u91cd\u8981\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cai_cach_che_do_huu_tri_va_bao_hiem_xa_hoi\"><\/span><b>\u6539\u9769\u517b\u8001\u91d1\u548c\u793e\u4f1a\u4fdd\u9669\u5236\u5ea6\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8269\" aria-describedby=\"caption-attachment-8269\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8269\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP c\u1ea3i c\u00e1ch ch\u1ebf \u0111\u1ed9 h\u01b0u tr\u00ed v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-cai-cach-che-do-huu-tri-va-bao-hiem-xa-hoi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8269\" class=\"wp-caption-text\">\u5173\u4e8e\u6539\u9769\u9000\u4f11\u548c\u793e\u4f1a\u4fdd\u9669\u5236\u5ea6\u7684\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u5bf9\u517b\u8001\u91d1\u548c\u4e00\u6b21\u6027\u798f\u5229\u653f\u7b56\u8fdb\u884c\u4e86\u4fee\u6539\uff0c\u65e8\u5728\u4f18\u5316\u53c2\u4e0e\u8005\u7684\u957f\u671f\u798f\u5229\uff0c\u540c\u65f6\u521b\u5efa\u4e00\u4e2a\u66f4\u7075\u6d3b\u7684\u673a\u5236\uff0c\u4ee5\u9002\u5e94\u73b0\u4ee3\u52b3\u52a8\u529b\u5e02\u573a\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Rut_ngan_thoi_gian_dong_bao_hiem\"><\/span><b>\u7f29\u77ed\u4fdd\u9669\u7f34\u8d39\u671f\u9650\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u6839\u636e\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff0c\u52b3\u52a8\u8005\u53ea\u9700\u7f34\u7eb315\u5e74\u793e\u4fdd\uff08\u800c\u975e\u4e4b\u524d\u768420\u5e74\uff09\u5373\u53ef\u5728\u8fbe\u5230\u9000\u4f11\u5e74\u9f84\u65f6\u9886\u53d6\u517b\u8001\u91d1\u3002\u8fd9\u5bf9\u90a3\u4e9b\u8f83\u665a\u52a0\u5165\u793e\u4fdd\u4f53\u7cfb\u7684\u4eba\u6765\u8bf4\u5c24\u5176\u610f\u4e49\u91cd\u5927\u3002<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Siet_chat_quy_dinh_huong_BHXH_mot_lan\"><\/span><b>\u6536\u7d27\u9886\u53d6\u4e00\u6b21\u6027\u793e\u4f1a\u4fdd\u9669\u91d1\u7684\u89c4\u5b9a\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u7b2c 14 \u6761\u660e\u786e\u533a\u5206\u4e86\u76ee\u6807\u7fa4\u4f53\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e\u5728 2025 \u5e74 7 \u6708 1 \u65e5\u4e4b\u524d\u52a0\u5165\u7684\u4eba\uff1a\u4ed6\u4eec\u6709\u6743\u5728\u79bb\u804c 12 \u4e2a\u6708\u540e\u4e00\u6b21\u6027\u63d0\u53d6\u5176\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5bf9\u4e8e 2025 \u5e74 7 \u6708 1 \u65e5\u4e4b\u540e\u52a0\u5165\u7684\u53c2\u4e0e\u8005\uff1a\u6211\u4eec\u9f13\u52b1\u60a8\u4fdd\u7559\u8d44\u91d1\u4ee5\u7528\u4e8e\u9000\u4f11\u798f\u5229\uff1b\u53ea\u6709\u5728\u7279\u6b8a\u60c5\u51b5\u4e0b\uff08\u642c\u8fc1\u3001\u91cd\u5927\u75be\u75c5\uff09\u624d\u4f1a\u5904\u7406\u4e00\u6b21\u6027\u63d0\u6b3e\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chinh_sach_tro_cap_hang_thang_va_BHYT_mien_phi\"><\/span><b>\u6bcf\u6708\u6d25\u8d34\u653f\u7b56\u548c\u514d\u8d39\u533b\u7597\u4fdd\u9669\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8268\" aria-describedby=\"caption-attachment-8268\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8268\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi.jpg\" alt=\"Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP v\u1edbi ch\u00ednh s\u00e1ch tr\u1ee3 c\u1ea5p h\u00e0ng th\u00e1ng v\u00e0 BHYT mi\u1ec5n ph\u00ed\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/04\/Nghi-dinh-158_2025_ND-CP-voi-chinh-sach-tro-cap-hang-thang-va-BHYT-mien-phi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8268\" class=\"wp-caption-text\">\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\uff0c\u89c4\u5b9a\u4e86\u6bcf\u6708\u6d25\u8d34\u548c\u514d\u8d39\u533b\u7597\u4fdd\u9669\u653f\u7b56\u3002<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u5e2e\u52a9\u4e0d\u7b26\u5408\u9886\u53d6\u517b\u8001\u91d1\u6761\u4ef6\u7684\u8001\u5e74\u4eba\uff0c\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\uff08\u7b2c22\u81f325\u6761\uff09\u8bbe\u7acb\u4e86\u6708\u5ea6\u6d25\u8d34\u5236\u5ea6\u3002\u6b64\u7c7b\u8001\u5e74\u4eba\u4e0d\u4ec5\u6bcf\u6708\u9886\u53d6\u73b0\u91d1\u6d25\u8d34\uff0c\u8fd8\u80fd\u83b7\u5f97\u56fd\u5bb6\u63d0\u4f9b\u7684\u514d\u8d39\u533b\u7597\u4fdd\u9669\u5361\uff0c\u4ece\u800c\u51cf\u8f7b\u5176\u533b\u7597\u8d1f\u62c5\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Giai_phap_khi_doanh_nghiep_no_dong_hoac_pha_san\"><\/span><b>\u4f01\u4e1a\u8d1f\u503a\u6216\u7834\u4ea7\u65f6\u7684\u89e3\u51b3\u65b9\u6848\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4f53\u73b0\u4e86\u4eba\u9053\u4e3b\u4e49\u7cbe\u795e\uff0c\u4f18\u5148\u4fdd\u969c\u201c\u6b7b\u6c14\u6c89\u6c89\u201d\u516c\u53f8\uff08\u7834\u4ea7\u3001\u6240\u6709\u8005\u6f5c\u9003\uff09\u5458\u5de5\u7684\u798f\u5229\u5f85\u9047\u3002\u793e\u4f1a\u4fdd\u9669\u673a\u6784\u5c06\u6839\u636e\u5b9e\u9645\u7f34\u8d39\u91d1\u989d\u6838\u5b9e\u7f34\u8d39\u671f\u9650\uff0c\u4f7f\u5458\u5de5\u65e0\u8bba\u516c\u53f8\u662f\u5426\u5df2\u507f\u6e05\u503a\u52a1\uff0c\u90fd\u80fd\u7acb\u5373\u9886\u53d6\u75c5\u5047\u548c\u4ea7\u5047\u798f\u5229\u3002<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_truong_hop_truy_thu_va_tam_dung_dong_BHXH\"><\/span><b>\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\u7684\u8ffd\u6eaf\u5f81\u6536\u548c\u6682\u65f6\u4e2d\u6b62\u5f81\u6536\u6848\u4f8b\u3002<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u660e\u786e\u4e86\u7b2c 8 \u6761\u548c\u7b2c 10 \u6761\u4e2d\u4e0e\u793e\u4f1a\u4fdd\u9669\u76f8\u5173\u7684\u8d22\u52a1\u4e49\u52a1\u7684\u8c03\u6574\u673a\u5236\uff0c\u5e2e\u52a9\u4f01\u4e1a\u66f4\u79ef\u6781\u4e3b\u52a8\u5730\u7ba1\u7406\u73b0\u91d1\u6d41\u5e76\u9075\u5b88\u6cd5\u5f8b\u3002<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8865\u7f34\u793e\u4f1a\u4fdd\u9669\u7f34\u6b3e\uff1a\u5f53\u7533\u62a5\u6570\u636e\u4e0e\u5b9e\u9645\u6570\u636e\u5b58\u5728\u5dee\u5f02\u65f6\uff0c\u4f8b\u5982\u53c2\u4fdd\u5de5\u4eba\u6570\u91cf\u4e0d\u8db3\u6216\u7f34\u6b3e\u5de5\u8d44\u6c34\u5e73\u786e\u5b9a\u9519\u8bef\uff0c\u5c06\u9002\u7528\u6b64\u89c4\u5b9a\u3002\u8865\u7f34\u7f34\u6b3e\u53ef\u80fd\u662f\u4e3b\u7ba1\u673a\u5173\u68c0\u67e5\u7684\u7ed3\u679c\uff0c\u4e5f\u53ef\u80fd\u662f\u4f01\u4e1a\u6839\u636e\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u89c4\u5b9a\u8fdb\u884c\u5185\u90e8\u5ba1\u67e5\u548c\u8865\u5145\u7533\u62a5\u7684\u7ed3\u679c\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6682\u505c\u7f34\u7eb3\u517b\u8001\u548c\u6b7b\u4ea1\u629a\u6064\u91d1\uff1a\u8fd9\u662f\u5e94\u5bf9\u4e0d\u53ef\u6297\u529b\u60c5\u51b5\u7684\u4e00\u79cd\u652f\u6301\u673a\u5236\u3002\u5f53\u4f01\u4e1a\u53d7\u5230\u81ea\u7136\u707e\u5bb3\u3001\u6d41\u884c\u75c5\u6216\u751f\u4ea7\u4e0b\u964d\u7b49\u56e0\u7d20\u7684\u5f71\u54cd\uff0c\u5bfc\u81f4\u5927\u8303\u56f4\u88c1\u5458\u65f6\uff0c\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u5141\u8bb8\u5728\u4e00\u5b9a\u65f6\u671f\u5185\u6682\u505c\u7f34\u7eb3\u8be5\u57fa\u91d1\uff0c\u4ee5\u4fc3\u8fdb\u8d22\u52a1\u7a33\u5b9a\u548c\u4f01\u4e1a\u590d\u82cf\u3002<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_hop_cac_diem_thay_doi_trong_yeu_Nghi_dinh_1582025ND-CP\"><\/span><b>\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e3b\u8981\u53d8\u66f4\u6458\u8981<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e3a\u4e86\u5e2e\u52a9\u4f01\u4e1a\u548c\u5458\u5de5\u66f4\u76f4\u89c2\u5730\u4e86\u89e3\u8fd9\u4e9b\u91cd\u5927\u53d8\u5316\uff0c\u4e0b\u8868\u603b\u7ed3\u4e862025\u5e74\u4ee5\u524d\u6cd5\u89c4\u4e0e\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u65b0\u6761\u6b3e\u4e4b\u95f4\u7684\u6838\u5fc3\u533a\u522b\u3002\u8fd9\u79cd\u76f4\u89c2\u7684\u5bf9\u6bd4\u6e05\u6670\u5730\u5c55\u73b0\u4e86\u6539\u9769\u8d8b\u52bf\uff0c\u5373\u63d0\u9ad8\u7075\u6d3b\u6027\u3001\u6269\u5927\u8986\u76d6\u8303\u56f4\u5e76\u52a0\u5f3a\u5bf9\u793e\u4f1a\u4fdd\u9669\u53c2\u4e0e\u8005\u6743\u76ca\u7684\u4fdd\u62a4\u3002\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">\u7b2c 158\/2025\/ND-CP \u53f7\u6cd5\u4ee4\u4e3b\u8981\u53d8\u66f4\u6c47\u603b\u8868\u3002<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>\u6807\u51c6<\/b><\/td>\n<td style=\"text-align: center;\"><b>2025\u5e74\u4e4b\u524d<\/b><\/td>\n<td style=\"text-align: center;\"><b>\u7b2c 158\/2025 \u53f7\u6cd5\u4ee4\u751f\u6548\u3002<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u517b\u8001\u91d1\u7f34\u6b3e\u671f<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20\u5e74<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15\u5e74<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u6839\u636e\u8ba1\u7b97<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u57fa\u672c\u5de5\u8d44<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u53c2\u8003\u6c34\u5e73<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5fc5\u4fee\u79d1\u76ee<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u62e5\u6709\u8d85\u8fc7\u4e00\u4e2a\u6708\u7684\u96c7\u4f63\u5408\u540c\u3002<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u6269\u5927\u5bb6\u5ead\u4f01\u4e1a\u6570\u91cf\uff0c\u5408\u4f5c\u7ba1\u7406<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5916\u6c47\u6c47\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u94f6\u884c\u95f4\u6c47\u7387<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u56db\u5bb6\u56fd\u6709\u94f6\u884c\u7684\u5e73\u5747\u6536\u8d2d\u4ef7\u683c<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">\u5904\u7406\u793e\u4f1a\u4fdd\u9669\u503a\u52a1<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u4e1a\u4e3b\u6f5c\u9003\u7684\u60c5\u51b5\u4e0b\uff0c\u95ee\u9898\u5f88\u96be\u89e3\u51b3\u3002\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u8bf7\u786e\u8ba4\u5b9e\u9645\u652f\u4ed8\u91d1\u989d\uff0c\u4ee5\u4fbf\u7acb\u5373\u6536\u5230\u6b3e\u9879\u3002<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u4e0a\u8868\u5bf9\u6bd4\u663e\u793a\uff0c\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u8c03\u6574\u4e86\u6280\u672f\u5c42\u9762\uff0c\u8fd8\u6539\u53d8\u4e86\u793e\u4f1a\u4fdd\u9669\u7ba1\u7406\u65b9\u5f0f\uff0c\u4f7f\u5176\u66f4\u52a0\u7075\u6d3b\uff0c\u66f4\u597d\u5730\u4fdd\u969c\u52b3\u52a8\u8005\u7684\u6743\u76ca\u3002\u7f29\u77ed\u7f34\u8d39\u671f\u9650\u3001\u4ee5\u53c2\u8003\u6c34\u5e73\u53d6\u4ee3\u57fa\u672c\u5de5\u8d44\u3001\u6269\u5927\u53c2\u4fdd\u8303\u56f4\uff0c\u4f7f\u793e\u4f1a\u4fdd\u969c\u4f53\u7cfb\u66f4\u52a0\u5168\u9762\u5b9e\u7528\u3002\u4f01\u4e1a\u4f1a\u8ba1\u4eba\u5458\u9700\u8981\u5c3d\u5feb\u66f4\u65b0\u6570\u636e\u4ee5\u7b26\u5408\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u7684\u8981\u6c42\uff0c\u786e\u4fdd\u5408\u89c4\u8fd0\u8425\u3001\u4f18\u5316\u6210\u672c\u5e76\u6700\u5927\u9650\u5ea6\u5730\u964d\u4f4e\u98ce\u9669\u3002\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>\u603b\u7ed3<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u7b2c158\/2025\/ND-CP\u53f7\u6cd5\u4ee4\u4e0d\u4ec5\u5728\u8ba1\u7b97\u65b9\u6cd5\u4e0a\uff0c\u800c\u4e14\u5728\u793e\u4f1a\u4fdd\u969c\u7ba1\u7406\u7406\u5ff5\u4e0a\u90fd\u5e26\u6765\u4e86\u6df1\u523b\u53d8\u9769\u3002\u4f01\u4e1a\u9700\u8981\u79ef\u6781\u5ba1\u89c6\u4ee5\u4e0b\u65b9\u9762\uff1a<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5de5\u4eba\u540d\u5355<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u57fa\u4e8e\u53c2\u8003\u5229\u7387\u7684\u7f34\u8d39\u7387<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u4fdd\u9669\u76f8\u5173\u7684\u5185\u90e8\u6d41\u7a0b\u3002<\/span><\/li>\n<\/ul>\n<p style=\"text-align: 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\u2013 \u4f1a\u8ba1\u5e08\u5927\u5e08\u7f51\u7edc<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5730\u5740\uff1a\u80e1\u5fd7\u660e\u5e02\u65b0\u987a\u574a43\u885719A\u53f7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u624b\u673a\/\u624e\u6d1b\uff1a0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7535\u5b50\u90ae\u4ef6\uff1aman@man.net.vn<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">\u5185\u5bb9\u5236\u4f5c\uff1a\u5148\u751f <\/span><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><b>\u9ece\u9ec4\u5ba3<\/b><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 MAN \u2013 Master Accountant Network \u7684\u521b\u59cb\u4eba\u517c\u9996\u5e2d\u6267\u884c\u5b98\uff0c\u8d8a\u5357\u6ce8\u518c\u4f1a\u8ba1\u5e08\uff0c\u62e5\u6709\u8d85\u8fc7 30 \u5e74\u7684\u4f1a\u8ba1\u3001\u5ba1\u8ba1\u548c\u8d22\u52a1\u54a8\u8be2\u7ecf\u9a8c\u3002<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP ch\u00ednh th\u1ee9c tr\u1edf th\u00e0nh v\u0103n b\u1ea3n ph\u00e1p l\u00fd n\u1ec1n t\u1ea3ng, \u0111\u1ecbnh h\u00ecnh l\u1ea1i to\u00e0n b\u1ed9 h\u1ec7 th\u1ed1ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH) t\u1ea1i Vi\u1ec7t Nam t\u1eeb gi\u1eefa n\u0103m 2025. Vi\u1ec7c th\u1ea5u hi\u1ec3u c\u00e1c \u0111i\u1ec1u kho\u1ea3n trong Ngh\u1ecb \u0111\u1ecbnh 158\/2025\/N\u0110-CP kh\u00f4ng ch\u1ec9 l\u00e0 tr\u00e1ch nhi\u1ec7m tu\u00e2n th\u1ee7 c\u1ee7a doanh nghi\u1ec7p m\u00e0 c\u00f2n l\u00e0 [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8267,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8266","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/comments?post=8266"}],"version-history":[{"count":3,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8266\/revisions"}],"predecessor-version":[{"id":8335,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/posts\/8266\/revisions\/8335"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media\/8267"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/media?parent=8266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/categories?post=8266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/zh\/wp-json\/wp\/v2\/tags?post=8266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}