{"id":7283,"date":"2021-11-22T09:20:43","date_gmt":"2021-11-22T02:20:43","guid":{"rendered":"https:\/\/pl-partners.vn\/?p=7283"},"modified":"2023-12-06T14:25:17","modified_gmt":"2023-12-06T07:25:17","slug":"is-tet-bonus-subject-to-social-insurance-contribution-and-personal-income-tax-2","status":"publish","type":"post","link":"https:\/\/pl-partners.vn\/en\/is-tet-bonus-subject-to-social-insurance-contribution-and-personal-income-tax-2\/","title":{"rendered":"Is &#8220;Tet bonus&#8221; subject to social insurance contribution and personal income tax?"},"content":{"rendered":"<blockquote><p><span style=\"font-size: 14px; color: #000000;\">&#8220;Tet bonus is one of the amounts of money that employees are very interested in. Many people still wonder whether Tet bonus is subject to social Insurance? Is it subject to personal income tax?<\/span><br \/>\n<span style=\"font-size: 14px; color: #000000;\">Through this article, PL &amp; Partners Law Firm will give you the answer for the above question.&#8221;.<\/span><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">Being one of the benefit regimes besides salary, allowance, KPI bonus, etc., <strong>&#8220;Tet bonus&#8221;<\/strong> is also believed to be a great concern for employees. Currently, enterprises are not obliged to give Tet bonus by the law, and Tet bonus can be in cash or in kind depending on each company&#8217;s bonus regulation. This is only seen as an amount with the purpose of encouraging employees&#8217; morale. However, many employees, even employers, still get confused about whether the Tet bonus they receive will be included in the payment of social insurance and personal income tax or not.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">PL &amp; Partners would like to deliver to readers the analysis and answers to the above questions as follows.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">N\u1ed9i dung b\u00e0i vi\u1ebft<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/pl-partners.vn\/en\/is-tet-bonus-subject-to-social-insurance-contribution-and-personal-income-tax-2\/#1_WHAT_IS_TET_BONUS\" title=\"1. WHAT IS TET BONUS?\">1. WHAT IS TET BONUS?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/pl-partners.vn\/en\/is-tet-bonus-subject-to-social-insurance-contribution-and-personal-income-tax-2\/#2_Is_Tet_bonus_required_for_social_insurance_payment\" title=\"2. Is Tet bonus required for social insurance payment?\">2. Is Tet bonus required for social insurance payment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/pl-partners.vn\/en\/is-tet-bonus-subject-to-social-insurance-contribution-and-personal-income-tax-2\/#3_Is_Tet_bonus_required_for_personal_income_tax_payment\" title=\"3. Is Tet bonus required for personal income tax payment?\">3. Is Tet bonus required for personal income tax payment?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/pl-partners.vn\/en\/is-tet-bonus-subject-to-social-insurance-contribution-and-personal-income-tax-2\/#PL_AND_PARTNERS_LAW_FIRM\" title=\"PL AND PARTNERS LAW FIRM\">PL AND PARTNERS LAW FIRM<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_WHAT_IS_TET_BONUS\"><\/span><span style=\"color: #003366;\"><strong>1. WHAT IS TET BONUS?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Tet bonus can be understood as the employee&#8217;s increased income during Tet (Solar and Lunar calendar). This increase can be money, gifts, discounts, shares&#8230; intended to thank the employee for their efforts during a year of work.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">Regulation on bonuses specified in<span style=\"color: #0000ff;\"> Article 104 of the Labor Code 2019<\/span>:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #00000; background-color: #faecd7;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<p style=\"text-align: justify;\"><span style=\"color: #000000; font-size: 16px;\"><em>\u201c<\/em><strong><em>Article 104. Bonuses <\/em><\/strong><\/span><\/p>\n<p><span style=\"color: #000000; font-size: 16px;\"><em>1. A bonus is a monetary amount, asset, or other type of benefit provided by an employer to reward employees based on production or business outcomes or the performance of the employees.<\/em><\/span><\/p>\n<p><span style=\"color: #000000; font-size: 16px;\"><em>2. The regulation on bonuses shall be decided and publicly announced at the workplace by the employers after consultation with employees&#8217; representative organizations at the grassroots level where such organizations exist.<\/em><em>\u201d<\/em><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure style=\"width: 2084px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-01.jpg\" alt=\"Th\u01b0\u1edfng t\u1ebft l\u00e0 m\u1ed9t trong nh\u1eefng kho\u1ea3n ti\u1ec1n m\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng r\u1ea5t quan t\u00e2m\" width=\"2084\" height=\"1459\" \/><figcaption class=\"wp-caption-text\"><em>Tet bonus is an amount that employees are very interested in.<\/em><\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"2_Is_Tet_bonus_required_for_social_insurance_payment\"><\/span><span style=\"color: #003366;\"><strong>2. Is<\/strong> <strong>Tet bonus<\/strong><strong> required for social insurance<\/strong> <strong>payment?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #282828;\"><span style=\"color: #0000ff;\">Clause 2, Article 5 of the Law on Social Insurance 2014<\/span> stipulates that:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000; background-color: #faecd7;\">\n<tbody>\n<tr style=\"height: 21px;\">\n<td style=\"width: 100%; height: 21px;\"><em><span style=\"font-size: 16px;\">&#8220;C<span style=\"color: #282828;\">ompulsory social insurance contribution rate shall be calculated based on an employee\u2019s monthly salary&#8221;<\/span><\/span><\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #282828;\">In which, monthly salary to be calculated as social insurance premiums from 01\/01\/2021 is stipulated in <span style=\"color: #0000ff;\">Clause 26, Article 1 of Circular 06\/2021\/TT-BLDTBXH<\/span>, including<\/span><\/p>\n<ul>\n<li><span style=\"color: #282828;\"><em>Job- or position-based salary;<\/em>\u00a0<\/span><\/li>\n<li><span style=\"color: #282828;\"><em>Salary-based allowance<\/em> to compensate factors such as working conditions, job complexity, employee\u2019s living condition, and employment attraction; and <\/span><\/li>\n<li><span style=\"color: #282828;\"><em>A<\/em><em>dditional amounts <\/em>which can be determined as specific amounts in addition to the salary agreed upon in the labor contract, and are regularly paid in each period of salary payment\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #282828;\">Also in <span style=\"color: #0000ff;\">Clause 3<\/span>, the amounts not included in social insurance contributions include:<\/span><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border-color: #000000; background-color: #faecd7;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<ul style=\"text-align: justify;\">\n<li><em><span style=\"color: #282828; font-size: 16px;\">Bonus;<\/span><\/em><\/li>\n<li><em><span style=\"color: #282828; font-size: 16px;\">Invention awards;<\/span><\/em><\/li>\n<li><em><span style=\"color: #282828; font-size: 16px;\">Mid-shift meal;<\/span><\/em><\/li>\n<li><em><span style=\"color: #282828; font-size: 16px;\">etc<\/span><\/em><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">From the above provisions, Tet bonus of employees shall not be subject to compulsory social insurance payment. Therefore, employees shall not be liable for deducting Tet bonus to pay social insurance.<\/span><\/p>\n<figure id=\"attachment_7823\" aria-describedby=\"caption-attachment-7823\" style=\"width: 1020px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-large wp-image-7823\" src=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-02-eng-1024x717.jpg\" alt=\"Tet bonus is not subject to Social Insurance contribution.\" width=\"1020\" height=\"714\" srcset=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-02-eng-1024x717.jpg 1024w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-02-eng-269x188.jpg 269w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-02-eng-768x538.jpg 768w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-02-eng-1536x1075.jpg 1536w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-02-eng-2048x1434.jpg 2048w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-02-eng-43x30.jpg 43w\" sizes=\"(max-width: 1020px) 100vw, 1020px\" \/><figcaption id=\"caption-attachment-7823\" class=\"wp-caption-text\"><em>Tet bonus is not subject to Social Insurance contribution.<\/em><\/figcaption><\/figure>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"3_Is_Tet_bonus_required_for_personal_income_tax_payment\"><\/span><span style=\"color: #003366;\"><strong>3. Is Tet bonus<\/strong><strong> required for personal income tax payment?<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Pursuant to <span style=\"color: #0000ff;\">Clause 2, Article 2 of Circular 111\/2013\/TT-BTC<\/span>:<\/span><\/p>\n<p><span style=\"color: #000000;\">Incomes subject to personal income tax are wages, remunerations, and other amounts of similar nature paid in cash or in kind, and allowances.\u00a0<\/span><\/p>\n<p><span style=\"color: #000000;\">Tet bonus in <span style=\"color: #0000ff;\">Article 104 of the Labor Code 2019<\/span> mentioned above is provided by an employer for his\/her employees on the basis of the business performance or the employees\u2019 performance, as a result, it shall be considered as income of similar nature of wages and remunerations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Besides, <span style=\"color: #0000ff;\">Point b, Clause 2, Article 3 of the Law on Personal Income Tax <\/span>stipulates that allowances which are not subject to personal income tax<\/span><span style=\"color: #000000;\">, include: <\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Allowances paid under legal provisions on preferential policies for people with meritorious services; <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">National defence and security allowances; <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Hazard or danger allowances for working in business lines or jobs at places where exist hazardous or dangerous elements; <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Allowances for attraction of labor, area allowance specified by law; <\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Allowances for sudden difficulties, allowances for occupational accident or disease, maternity paid in a lump sum or child adoption allowances; allowances for loss of capacity for work, lump sum pension, monthly survivorship allowances and other allowances according to legal regulations on social insurance;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Severance and job-loss allowances specified in the Labor Code;<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"color: #000000;\">Allowances for social protection and allowances not having the nature of salary, wage according to the Government\u2019s regulations.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">It can be seen that Tet bonus is no included in\u00a0the list of allowances exempt from Personal Income Tax.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">Thereby, it can be seen that Tet bonus is an income that has the nature of wages and remunerations, and is not included in the list of allowances that are exempt from PIT. <\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #282828;\">Therefore, Tet bonus is a taxable income and employees are responsible for paying tax in accordance with the law.<\/span><\/p>\n<div><span style=\"color: #000000;\">Thus, when receiving Tet bonuses, employees don&#8217;t have to deduct their Tet bonus to contribute to social insurance but they must pay Personal Income Tax according to the provisions of law.<\/span><\/div>\n<div><\/div>\n<div><span style=\"color: #000000;\">Hopefully, the above information has helped you and your friends better understand Tet bonuses.<\/span><\/div>\n<div>\n<figure id=\"attachment_7826\" aria-describedby=\"caption-attachment-7826\" style=\"width: 1020px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-large wp-image-7826\" src=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-03-eng-1024x717.jpg\" alt=\"Tet bonus is subject to personal income tax according to the provisions of law.\" width=\"1020\" height=\"714\" srcset=\"https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-03-eng-1024x717.jpg 1024w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-03-eng-269x188.jpg 269w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-03-eng-768x538.jpg 768w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-03-eng-1536x1075.jpg 1536w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-03-eng-2048x1434.jpg 2048w, https:\/\/pl-partners.vn\/wp-content\/uploads\/2021\/11\/tuong-tet-co-phai-dong-bao-hiem-va-thue-thu-nhap-khong-03-eng-43x30.jpg 43w\" sizes=\"(max-width: 1020px) 100vw, 1020px\" \/><figcaption id=\"caption-attachment-7826\" class=\"wp-caption-text\"><em>Tet bonus is subject to personal income tax according to the provisions of law.<\/em><\/figcaption><\/figure>\n<\/div>\n<hr \/>\n<p><span style=\"color: #000000;\">If you need legal assistance, please don&#8217;t hesitate to contact us at:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"PL_AND_PARTNERS_LAW_FIRM\"><\/span><span style=\"color: #ed1c24;\"><strong>PL <\/strong><strong>AND<\/strong> <strong>PARTNERS<\/strong><strong> LAW FIRM<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #282828;\"><span style=\"color: #000000;\"><em><strong>Head<\/strong><strong>quarters<\/strong><strong>:<\/strong><\/em><\/span> <span style=\"color: #000000;\">46<sup>th<\/sup> Floor, Bitexco Financial Tower, No. 2 Hai Trieu, Ben Nghe Ward, District 1, Ho Chi Minh City, Vietnam<\/span><\/span><\/p>\n<p><span style=\"color: #282828;\"><em><span style=\"color: #000000;\"><strong>O<\/strong><strong>ffice:<\/strong><\/span><\/em> <span style=\"color: #000000;\">Lot 1.16 Viva Riverside, 1472 Vo Van Kiet, Ward 3, District 6, HCMC<\/span><\/span><\/p>\n<p><span style=\"color: #282828;\"><em><span style=\"color: #000000;\"><strong>Hotline:<\/strong><\/span><\/em> <span style=\"color: #000000;\">093.1111.060<\/span><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em>Email:\u00a0<\/em><\/strong><a style=\"color: #000000;\" href=\"http:\/\/info@pl-partners.vn\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">info@pl-partners.vn<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em>Facebook:<\/em><\/strong>\u00a0<a style=\"color: #000000;\" href=\"https:\/\/www.facebook.com\/PLLaw\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">www.facebook.com\/PLLaw<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><strong><em>Website:\u00a0<\/em><\/strong><a style=\"color: #000000;\" href=\"https:\/\/pl-partners.vn\/\"><em>www.PL-PARTNERS.vn<\/em><\/a><em> \u2013 <\/em><a style=\"color: #000000;\" href=\"http:\/\/www.hoidapluat.net\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><em>www.HOIDAPLUAT.net<\/em><\/a><em> \u2013 <\/em><a style=\"color: #000000;\" href=\"http:\/\/www.thutucphaply.org\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\"><em>www.THUTUCPHAPLY.org<\/em><\/a><\/span><\/p>\n<hr \/>\n<table style=\"width: 100%; border-collapse: collapse; background-color: #e3f1fa; height: 72px;\" border=\"1\/2pt\">\n<tbody>\n<tr style=\"height: 72px;\">\n<td style=\"width: 100%; text-align: justify; height: 72px;\"><span style=\"font-size: 14.4px;\">The article is based on the current legal regulations at the time of writing, and it may no longer be valid or relevant at the time you read it due to changes in the law. The article, therefore, is seen as reference only.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>&#8220;Tet bonus is one of the amounts of money that employees are very interested in. Many people still wonder whether Tet bonus is subject to social Insurance? Is it subject to personal income tax? Through this article, PL &amp; Partners Law Firm will give you the answer for the above question.&#8221;. Being one of the [&hellip;]<\/p>\n","protected":false},"author":18,"featured_media":3503,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/posts\/7283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/comments?post=7283"}],"version-history":[{"count":0,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/posts\/7283\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/media\/3503"}],"wp:attachment":[{"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/media?parent=7283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/categories?post=7283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pl-partners.vn\/en\/wp-json\/wp\/v2\/tags?post=7283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}