{"id":116489,"date":"2024-10-02T16:37:03","date_gmt":"2024-10-02T09:37:03","guid":{"rendered":"https:\/\/nicvn.com\/?p=116489"},"modified":"2024-10-02T16:37:52","modified_gmt":"2024-10-02T09:37:52","slug":"dieu-chinh-tang-ngan-sach-luong-cho-nhan-vien-trong-2025","status":"publish","type":"post","link":"https:\/\/nicvn.com\/vi\/dieu-chinh-tang-ngan-sach-luong-cho-nhan-vien-trong-2025","title":{"rendered":"\u0110i\u1ec1u ch\u1ec9nh t\u0103ng ng\u00e2n s\u00e1ch l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean trong 2025"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"116489\" class=\"elementor elementor-116489 elementor-116435\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7af93bb7 elementor-section-full_width elementor-section-stretched banner-slide-nic elementor-section-height-default elementor-section-height-default\" data-id=\"7af93bb7\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2aca9394\" data-id=\"2aca9394\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4039e8c9 elementor--h-position-center elementor--v-position-middle elementor-pagination-position-inside elementor-widget elementor-widget-slides\" data-id=\"4039e8c9\" data-element_type=\"widget\" data-settings=\"{&quot;navigation&quot;:&quot;dots&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;transition&quot;:&quot;slide&quot;,&quot;transition_speed&quot;:500}\" data-widget_type=\"slides.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.7.7 - 20-09-2022 *\/\n.elementor-slides .swiper-slide-bg{background-size:cover;background-position:50%;background-repeat:no-repeat;min-width:100%;min-height:100%}.elementor-slides .swiper-slide-inner{background-repeat:no-repeat;background-position:50%;position:absolute;top:0;left:0;bottom:0;right:0;padding:50px;margin:auto}.elementor-slides .swiper-slide-inner,.elementor-slides .swiper-slide-inner:hover{color:#fff;display:-webkit-box;display:-ms-flexbox;display:flex}.elementor-slides .swiper-slide-inner .elementor-background-overlay{position:absolute;z-index:0;top:0;bottom:0;left:0;right:0}.elementor-slides .swiper-slide-inner .elementor-slide-content{position:relative;z-index:1;width:100%}.elementor-slides .swiper-slide-inner .elementor-slide-heading{font-size:35px;font-weight:700;line-height:1}.elementor-slides .swiper-slide-inner .elementor-slide-description{font-size:17px;line-height:1.4}.elementor-slides .swiper-slide-inner .elementor-slide-description:not(:last-child),.elementor-slides .swiper-slide-inner .elementor-slide-heading:not(:last-child){margin-bottom:30px}.elementor-slides .swiper-slide-inner .elementor-slide-button{border:2px solid #fff;color:#fff;background:transparent;display:inline-block}.elementor-slides .swiper-slide-inner .elementor-slide-button,.elementor-slides .swiper-slide-inner .elementor-slide-button:hover{background:transparent;color:inherit;text-decoration:none}.elementor--v-position-top .swiper-slide-inner{-webkit-box-align:start;-ms-flex-align:start;align-items:flex-start}.elementor--v-position-bottom .swiper-slide-inner{-webkit-box-align:end;-ms-flex-align:end;align-items:flex-end}.elementor--v-position-middle .swiper-slide-inner{-webkit-box-align:center;-ms-flex-align:center;align-items:center}.elementor--h-position-left .swiper-slide-inner{-webkit-box-pack:start;-ms-flex-pack:start;justify-content:flex-start}.elementor--h-position-right .swiper-slide-inner{-webkit-box-pack:end;-ms-flex-pack:end;justify-content:flex-end}.elementor--h-position-center .swiper-slide-inner{-webkit-box-pack:center;-ms-flex-pack:center;justify-content:center}body.rtl .elementor-widget-slides .elementor-swiper-button-next{left:10px;right:auto}body.rtl .elementor-widget-slides .elementor-swiper-button-prev{right:10px;left:auto}.elementor-slides-wrapper div:not(.swiper-slide)>.swiper-slide-inner{display:none}@media (max-width:767px){.elementor-slides .swiper-slide-inner{padding:30px}.elementor-slides .swiper-slide-inner .elementor-slide-heading{font-size:23px;line-height:1;margin-bottom:15px}.elementor-slides .swiper-slide-inner .elementor-slide-description{font-size:13px;line-height:1.4;margin-bottom:15px}}<\/style>\t\t<div class=\"elementor-swiper\">\n\t\t\t<div class=\"elementor-slides-wrapper elementor-main-swiper swiper-container\" dir=\"ltr\" data-animation=\"fadeInUp\">\n\t\t\t\t<div class=\"swiper-wrapper elementor-slides\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-repeater-item-ddb1ab1 swiper-slide\"><div class=\"swiper-slide-bg\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><\/div><\/div><\/div><div class=\"elementor-repeater-item-7d5b674 swiper-slide\"><div class=\"swiper-slide-bg\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><\/div><\/div><\/div><div class=\"elementor-repeater-item-fa939ab swiper-slide\"><div class=\"swiper-slide-bg\"><\/div><div class=\"swiper-slide-inner\" ><div class=\"swiper-slide-contents\"><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-73f1eee8 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"73f1eee8\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4dbc6c4\" data-id=\"4dbc6c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a7f05a0 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"a7f05a0\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\"><b style=\"color: rgb(255, 102, 0); font-size: 24pt; font-family: var(--superio-heading-font), Arial, sans-serif;\">\u0110i\u1ec1u ch\u1ec9nh t\u0103ng ng\u00e2n s\u00e1ch l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean trong 2025<\/b><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49bb82f elementor-widget elementor-widget-text-editor\" data-id=\"49bb82f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#818a91;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#818a91;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p><i>02\/10\/2024<\/i><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84557b2 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"84557b2\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #000000; font-size: 12pt;\">B\u1ed1i c\u1ea3nh kinh t\u1ebf thay \u0111\u1ed5i c\u00f3 ngh\u0129a l\u00e0 c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng \u0111ang xem x\u00e9t l\u1ea1i c\u00e1c chi\u1ebfn l\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng c\u1ee7a h\u1ecd \u0111\u1ec3 chu\u1ea9n b\u1ecb cho n\u0103m 2025. Theo nghi\u00ean c\u1ee9u g\u1ea7n \u0111\u00e2y, ng\u00e2n s\u00e1ch t\u0103ng l\u01b0\u01a1ng d\u1ef1 ki\u1ebfn s\u1ebd t\u0103ng nh\u1eb9 3,9%, t\u0103ng nh\u1eb9 so v\u1edbi n\u0103m 2024. Tuy nhi\u00ean, con s\u1ed1 n\u00e0y ch\u1ec9 n\u00f3i l\u00ean m\u1ed9t ph\u1ea7n c\u00e2u chuy\u1ec7n. M\u1eb7c d\u00f9 t\u0103ng tr\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng v\u1eabn l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u, nh\u01b0ng tr\u1ecdng t\u00e2m \u0111ang ng\u00e0y c\u00e0ng chuy\u1ec3n sang ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng phi ti\u1ec1n t\u1ec7, khi c\u00e1c doanh nghi\u1ec7p t\u00ecm ki\u1ebfm nh\u1eefng c\u00e1ch m\u1edbi \u0111\u1ec3 c\u00e2n b\u1eb1ng gi\u1eefa vi\u1ec7c gi\u1eef ch\u00e2n nh\u00e2n vi\u00ean v\u00e0 hi\u1ec7u qu\u1ea3 v\u1ec1 chi ph\u00ed.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e640be9 elementor-widget elementor-widget-image\" data-id=\"e640be9\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.7.8 - 02-10-2022 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1748\" height=\"1240\" src=\"https:\/\/nicvn.com\/medias\/2024\/10\/tang-luong-1.png\" class=\"attachment-full size-full\" alt=\"t\u0103ng ng\u00e2n s\u00e1ch l\u01b0\u01a1ng\" srcset=\"https:\/\/nicvn.com\/medias\/2024\/10\/tang-luong-1.png 1748w, https:\/\/nicvn.com\/medias\/2024\/10\/tang-luong-1-300x213.png 300w, https:\/\/nicvn.com\/medias\/2024\/10\/tang-luong-1-1024x726.png 1024w, https:\/\/nicvn.com\/medias\/2024\/10\/tang-luong-1-768x545.png 768w, https:\/\/nicvn.com\/medias\/2024\/10\/tang-luong-1-1536x1090.png 1536w\" sizes=\"auto, (max-width: 1748px) 100vw, 1748px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85d18e4 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"85d18e4\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>T\u0103ng ng\u00e2n s\u00e1ch l\u01b0\u01a1ng n\u0103m 2025: B\u1ed1i c\u1ea3nh ph\u1ee9c t\u1ea1p<\/b><\/span><\/h3><p><span style=\"color: #000000; font-size: 12pt;\">V\u00e0o th\u1eddi \u0111i\u1ec3m \u0111\u1ec9nh cao c\u1ee7a cu\u1ed9c \u0110\u1ea1i t\u1eeb ch\u1ee9c, c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng \u0111\u00e3 s\u1eb5n s\u00e0ng tr\u1ea3 th\u00eam ti\u1ec1n \u0111\u1ec3 thu h\u00fat nh\u00e2n t\u00e0i. Nh\u01b0ng v\u1edbi th\u1ecb tr\u01b0\u1eddng lao \u0111\u1ed9ng \u1ed5n \u0111\u1ecbnh v\u00e0 \u00e1p l\u1ef1c l\u1ea1m ph\u00e1t b\u1eaft \u0111\u1ea7u gi\u1ea3m b\u1edbt, m\u1ee9c t\u0103ng l\u01b0\u01a1ng \u0111ang ch\u1eadm l\u1ea1i. M\u1ee9c t\u0103ng d\u1ef1 ki\u1ebfn l\u00e0 <span style=\"color: #000080;\"><strong>3,9%<\/strong><\/span> v\u00e0o n\u0103m 2025, m\u1eb7c d\u00f9 \u0111\u00e1ng ch\u00fa \u00fd, nh\u01b0ng v\u1eabn gi\u1ea3m so v\u1edbi m\u1ee9c t\u0103ng th\u1ef1c t\u1ebf l\u00e0 <span style=\"color: #000080;\"><strong>4,4%<\/strong><\/span> m\u00e0 ch\u00fang ta \u0111\u00e3 th\u1ea5y v\u00e0o n\u0103m 2023. S\u1ef1 s\u1ee5t gi\u1ea3m nh\u1eb9 n\u00e0y cho th\u1ea5y tri\u1ec3n v\u1ecdng kinh t\u1ebf th\u1eadn tr\u1ecdng, khi c\u00e1c c\u00f4ng ty \u0111ang t\u00ecm c\u00e1ch c\u00e2n b\u1eb1ng gi\u1eefa m\u1ee9c l\u01b0\u01a1ng c\u1ea1nh tranh v\u00e0 t\u0103ng tr\u01b0\u1edfng b\u1ec1n v\u1eefng.<\/span><\/p><h3><span style=\"font-size: 14pt; color: #003366;\"><b>Chi\u1ebfn l\u01b0\u1ee3c thay \u0111\u1ed5i m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng<\/b><\/span><\/h3><p><span style=\"color: #000000; font-size: 12pt;\">Trong khi ng\u00e2n s\u00e1ch l\u01b0\u01a1ng v\u1eabn \u1edf m\u1ee9c cao, c\u00f3 nh\u1eefng d\u1ea5u hi\u1ec7u cho th\u1ea5y s\u1ef1 thay \u0111\u1ed5i l\u1edbn h\u01a1n trong k\u1ebf ho\u1ea1ch tr\u1ea3 l\u01b0\u01a1ng. C\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng \u0111ang r\u00fat lui kh\u1ecfi c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng khi k\u00fd h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh gi\u1eef ch\u00e2n nh\u00e2n vi\u00ean t\u00edch c\u1ef1c t\u1eebng th\u1ea5y trong th\u1eddi k\u1ef3 \u0111\u1ec9nh \u0111i\u1ec3m c\u1ee7a t\u00ecnh tr\u1ea1ng thi\u1ebfu h\u1ee5t lao \u0111\u1ed9ng. Thay v\u00e0o \u0111\u00f3, c\u00e1c c\u00f4ng ty \u0111ang t\u1eadp trung v\u00e0o c\u00e1c ph\u1ea7n th\u01b0\u1edfng d\u1ef1a tr\u00ean hi\u1ec7u su\u1ea5t v\u00e0 ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng c\u1ed5 phi\u1ebfu d\u00e0i h\u1ea1n.<\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\">S\u1ef1 gia t\u0103ng ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng c\u1ed5 phi\u1ebfu, ch\u1eb3ng h\u1ea1n nh\u01b0 quy\u1ec1n ch\u1ecdn mua c\u1ed5 phi\u1ebfu, b\u00e1o hi\u1ec7u s\u1ef1 nh\u1ea5n m\u1ea1nh ng\u00e0y c\u00e0ng t\u0103ng v\u00e0o vi\u1ec7c \u0111i\u1ec1u ch\u1ec9nh c\u00e1c \u01b0u \u0111\u00e3i cho nh\u00e2n vi\u00ean theo hi\u1ec7u su\u1ea5t c\u1ee7a c\u00f4ng ty. \u0110\u1ed1i v\u1edbi c\u00e1c vai tr\u00f2 quan tr\u1ecdng v\u00e0 nh\u00e2n vi\u00ean c\u00f3 t\u00e1c \u0111\u1ed9ng cao, ch\u1ebf \u0111\u1ed9 tr\u1ea3 l\u01b0\u01a1ng n\u00e0y c\u00f3 th\u1ec3 l\u00e0 m\u1ed9t c\u00f4ng c\u1ee5 gi\u1eef ch\u00e2n nh\u00e2n vi\u00ean m\u1ea1nh m\u1ebd, mang l\u1ea1i c\u00e1c l\u1ee3i \u00edch v\u01b0\u1ee3t xa m\u1ee9c l\u01b0\u01a1ng c\u01a1 b\u1ea3n.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b284e7 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"9b284e7\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>Gi\u1eef ch\u00e2n nh\u00e2n t\u00e0i: C\u00e1c ph\u1ea7n th\u01b0\u1edfng phi ti\u1ec1n m\u1eb7t<\/b><\/span><\/h3>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c8b5699 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c8b5699\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c56566f\" data-id=\"c56566f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-185c9bb elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"185c9bb\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #000000; font-size: 12pt;\">Trong m\u1ed9t th\u1ecb tr\u01b0\u1eddng vi\u1ec7c l\u00e0m c\u1ea1nh tranh, ti\u1ec1n kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ea5t c\u1ea3. Tr\u00ean th\u1ef1c t\u1ebf, nghi\u00ean c\u1ee9u cho th\u1ea5y r\u1eb1ng c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng ng\u00e0y c\u00e0ng chuy\u1ec3n sang c\u00e1c ph\u1ea7n th\u01b0\u1edfng kh\u00f4ng ph\u1ea3i b\u1eb1ng ti\u1ec1n m\u1eb7t nh\u01b0 m\u1ed9t c\u00e1ch \u0111\u1ec3 thu h\u00fat v\u00e0 gi\u1eef ch\u00e2n nh\u00e2n vi\u00ean. Theo m\u1ed9t b\u00e1o c\u00e1o g\u1ea7n \u0111\u00e2y, <span style=\"color: #000080;\"><strong>14%<\/strong><\/span> c\u00f4ng ty \u0111ang c\u00f3 k\u1ebf ho\u1ea1ch tri\u1ec3n khai ho\u1eb7c m\u1edf r\u1ed9ng c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh c\u00f4ng nh\u1eadn nh\u01b0 m\u1ed9t c\u00f4ng c\u1ee5 gi\u1eef ch\u00e2n nh\u00e2n vi\u00ean ch\u00ednh v\u00e0o n\u0103m 2025. C\u00e1c ch\u01b0\u01a1ng tr\u00ecnh n\u00e0y kh\u00f4ng ch\u1ec9 th\u00fac \u0111\u1ea9y tinh th\u1ea7n m\u00e0 c\u00f2n mang l\u1ea1i s\u1ef1 linh ho\u1ea1t trong vi\u1ec7c qu\u1ea3n l\u00fd ng\u00e2n s\u00e1ch tr\u1ea3 l\u01b0\u01a1ng.<\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\">Ngo\u00e0i ra, s\u1ef1 thay \u0111\u1ed5i h\u01b0\u1edbng t\u1edbi s\u1ef1 linh ho\u1ea1t t\u1ea1i n\u01a1i l\u00e0m vi\u1ec7c v\u1eabn l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u. C\u00e1c c\u00f4ng ty \u0111ang cung c\u1ea5p nhi\u1ec1u ch\u1ebf \u0111\u1ed9 ph\u00fac l\u1ee3i h\u01a1n nh\u01b0; l\u1ecbch l\u00e0m vi\u1ec7c linh ho\u1ea1t v\u00e0 c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh c\u00e2n b\u1eb1ng gi\u1eefa c\u00f4ng vi\u1ec7c v\u00e0 cu\u1ed9c s\u1ed1ng; qua \u0111\u00f3 nh\u1ea5n m\u1ea1nh th\u00eam t\u1ea7m quan tr\u1ecdng; c\u1ee7a c\u00e1c ph\u1ea7n th\u01b0\u1edfng phi ti\u1ec1n t\u1ec7 trong m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c \u0111ang thay \u0111\u1ed5i nh\u01b0 hi\u1ec7n nay.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fc04a2f\" data-id=\"fc04a2f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46c56a6 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"46c56a6\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"376\" src=\"https:\/\/nicvn.com\/medias\/2024\/10\/shifting-global-benefits-strategy.jpg\" class=\"attachment-large size-large\" alt=\"nic Salary increase budgets.\" srcset=\"https:\/\/nicvn.com\/medias\/2024\/10\/shifting-global-benefits-strategy.jpg 790w, https:\/\/nicvn.com\/medias\/2024\/10\/shifting-global-benefits-strategy-300x171.jpg 300w, https:\/\/nicvn.com\/medias\/2024\/10\/shifting-global-benefits-strategy-768x437.jpg 768w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-5856a41 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"5856a41\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><span style=\"color: #ff6600; font-size: 18pt;\"><b>C\u00e2n b\u1eb1ng chi ph\u00ed v\u00e0 nhu c\u1ea7u nh\u00e2n t\u00e0i<\/b><\/span><\/h3><p><span style=\"color: #000000; font-size: 12pt;\">Khi c\u00e1c doanh nghi\u1ec7p \u0111i\u1ec1u h\u01b0\u1edbng nh\u1eefng \u0111\u1ed9ng l\u1ef1c thay \u0111\u1ed5i n\u00e0y; th\u00e1ch th\u1ee9c n\u1eb1m \u1edf vi\u1ec7c t\u00ecm ra s\u1ef1 c\u00e2n b\u1eb1ng gi\u1eefa m\u1ee9c l\u01b0\u01a1ng c\u1ea1nh tranh; v\u00e0 s\u1ef1 h\u00e0i l\u00f2ng chung c\u1ee7a nh\u00e2n vi\u00ean. \u0110\u1ed1i v\u1edbi c\u00e1c nh\u00e0 l\u00e3nh \u0111\u1ea1o v\u1ec1 ch\u1ebf \u0111\u1ed9 l\u01b0\u01a1ng th\u01b0\u1edfng; vi\u1ec7c t\u1eadp trung v\u00e0o c\u00e1c y\u1ebfu t\u1ed1 kh\u00f4ng ph\u1ea3i l\u01b0\u01a1ng c\u01a1 b\u1ea3n nh\u01b0; c\u00e1c ch\u01b0\u01a1ng tr\u00ecnh ghi nh\u1eadn v\u00e0 m\u00f4i tr\u01b0\u1eddng l\u00e0m vi\u1ec7c linh ho\u1ea1t;; c\u00f3 th\u1ec3 gi\u00fap \u0111\u00e1p \u1ee9ng nhu c\u1ea7u c\u1ee7a l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng hi\u1ec7n nay; m\u00e0 kh\u00f4ng l\u00e0m qu\u00e1 ng\u00e2n s\u00e1ch l\u01b0\u01a1ng.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-c87494d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c87494d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-91d9d84\" data-id=\"91d9d84\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-375d84c elementor-invisible elementor-widget elementor-widget-image\" data-id=\"375d84c\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"306\" src=\"https:\/\/nicvn.com\/medias\/2024\/10\/istock-146875585.jpg\" class=\"attachment-large size-large\" alt=\"Salary increase budgets for 2025\" srcset=\"https:\/\/nicvn.com\/medias\/2024\/10\/istock-146875585.jpg 756w, https:\/\/nicvn.com\/medias\/2024\/10\/istock-146875585-300x139.jpg 300w\" sizes=\"auto, (max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4907b6f\" data-id=\"4907b6f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2da15f7 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"2da15f7\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p><span style=\"color: #000000; font-size: 12pt;\">T\u00f3m l\u1ea1i, tri\u1ec3n v\u1ecdng v\u1ec1 t\u0103ng ng\u00e2n s\u00e1ch l\u01b0\u01a1ng v\u00e0o n\u0103m 2025 l\u00e0 m\u1ed9t h\u00e0nh \u0111\u1ed9ng c\u00e2n b\u1eb1ng c\u1ea9n th\u1eadn. Trong khi t\u0103ng tr\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng v\u1eabn l\u00e0 \u01b0u ti\u00ean h\u00e0ng \u0111\u1ea7u; c\u00e1c c\u00f4ng ty \u0111ang \u0111a d\u1ea1ng h\u00f3a c\u00e1c chi\u1ebfn l\u01b0\u1ee3c l\u01b0\u01a1ng th\u01b0\u1edfng c\u1ee7a m\u00ecnh; \u0111\u1ec3 bao g\u1ed3m c\u00e1c ph\u1ea7n th\u01b0\u1edfng linh ho\u1ea1t h\u01a1n; d\u1ef1a tr\u00ean hi\u1ec7u su\u1ea5t v\u00e0 phi ti\u1ec1n t\u1ec7. C\u00e1ch ti\u1ebfp c\u1eadn n\u00e0y cho ph\u00e9p c\u00e1c doanh nghi\u1ec7p gi\u1eef ch\u00e2n nh\u1eefng nh\u00e2n t\u00e0i ch\u1ee7 ch\u1ed1t; trong khi th\u00edch \u1ee9ng v\u1edbi \u00e1p l\u1ef1c c\u1ee7a m\u00f4i tr\u01b0\u1eddng kinh t\u1ebf ph\u1ee9c t\u1ea1p.<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-787887a elementor-blockquote--skin-border elementor-blockquote--button-color-official elementor-invisible elementor-widget elementor-widget-blockquote\" data-id=\"787887a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"blockquote.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor-pro - v3.7.7 - 20-09-2022 *\/\n@charset \"UTF-8\";.entry-content blockquote.elementor-blockquote:not(.alignright):not(.alignleft),.entry-summary blockquote.elementor-blockquote{margin-right:0;margin-left:0}.elementor-widget-blockquote blockquote{margin:0;padding:0;outline:0;font-size:100%;vertical-align:baseline;background:transparent;quotes:none;border:0;font-style:normal;color:#55595c}.elementor-widget-blockquote blockquote:after,.elementor-widget-blockquote blockquote:before,.elementor-widget-blockquote blockquote cite:after,.elementor-widget-blockquote blockquote cite:before,.elementor-widget-blockquote blockquote footer:after,.elementor-widget-blockquote blockquote footer:before{content:\"\";content:none}.elementor-blockquote{-webkit-transition:.3s;-o-transition:.3s;transition:.3s}.elementor-blockquote__author,.elementor-blockquote__content{margin-bottom:0;font-style:normal}.elementor-blockquote__author{font-weight:700}.elementor-blockquote footer{margin-top:12px;display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-box-pack:justify;-ms-flex-pack:justify;justify-content:space-between}.elementor-blockquote__tweet-button{display:-webkit-box;display:-ms-flexbox;display:flex;-webkit-transition:.3s;-o-transition:.3s;transition:.3s;color:#1da1f2;-ms-flex-item-align:end;align-self:flex-end;line-height:1;position:relative;width:-webkit-max-content;width:-moz-max-content;width:max-content}.elementor-blockquote__tweet-button:hover{color:#0967a0}.elementor-blockquote__tweet-button span{font-weight:600}.elementor-blockquote__tweet-button i,.elementor-blockquote__tweet-button span{vertical-align:middle}.elementor-blockquote__tweet-button i+span,.elementor-blockquote__tweet-button svg+span{margin-left:.5em}.elementor-blockquote__tweet-button svg{fill:#1da1f2;height:1em;width:1em}.elementor-blockquote__tweet-label{white-space:pre-wrap}.elementor-blockquote--button-skin-bubble 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.elementor-blockquote__author,.elementor-blockquote--align-center .elementor-blockquote footer{display:block}.elementor-blockquote--align-center .elementor-blockquote__tweet-button{margin-right:auto;margin-left:auto}<\/style>\t\t<blockquote class=\"elementor-blockquote\">\n\t\t\t<p class=\"elementor-blockquote__content\">\n\t\t\t\t<span style=\"color: #000000; font-size: 12pt;\">T\u1ea1i <span style=\"color: #ff6600;\"><b>NIC Global<\/b><\/span>, ch\u00fang t\u00f4i hi\u1ec3u nh\u1eefng th\u00e1ch th\u1ee9c trong vi\u1ec7c c\u00e2n b\u1eb1ng gi\u1eefa t\u0103ng tr\u01b0\u1edfng ti\u1ec1n l\u01b0\u01a1ng v\u1edbi qu\u1ea3n l\u00fd nh\u00e2n t\u00e0i chi\u1ebfn l\u01b0\u1ee3c. Cho d\u00f9 b\u1ea1n c\u1ea7n h\u1ed7 tr\u1ee3 thi\u1ebft k\u1ebf c\u00e1c c\u01a1 c\u1ea5u l\u01b0\u01a1ng th\u01b0\u1edfng; hay \u0111i\u1ec1u h\u01b0\u1edbng s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a k\u1ebf ho\u1ea1ch l\u1ef1c l\u01b0\u1ee3ng lao \u0111\u1ed9ng; nh\u00f3m c\u1ee7a ch\u00fang t\u00f4i lu\u00f4n s\u1eb5n s\u00e0ng tr\u1ee3 gi\u00fap.<\/span>\t\t\t<\/p>\n\t\t\t\t\t<\/blockquote>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4eee3862 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"4eee3862\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><span style=\"color: #ff6600; font-size: 18pt;\"><strong>\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin, vui l\u00f2ng li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua:<\/strong><\/span><\/h3><p><span style=\"color: #000000; font-size: 12pt;\">Hotline:\u00a0<span style=\"font-size: 18pt; color: #000080;\"><strong>(+84) 981.23.43.76<\/strong><\/span><\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">Email:\u00a0info@nicvn.com<\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">Fanpage:<strong><a style=\"color: #000000;\" href=\"https:\/\/www.facebook.com\/NICGlobalHumanResourceSolutions\">\u00a0<span style=\"color: #000080;\">NIC Global \u2013 Human Resource Solutions<\/span><\/a><br \/><\/strong>Linkedin:<strong>\u00a0<span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/www.linkedin.com\/company\/nic\/\">NIC Global Sourcing JSC<\/a><\/span><br \/><\/strong>\u0110\u1ecba ch\u1ec9 tr\u1ee5 s\u1edf ch\u00ednh:<\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">\u2013 V\u0103n ph\u00f2ng H\u00e0 N\u1ed9i: 3A Thi S\u00e1ch, Ph\u01b0\u1eddng Ph\u1ea1m \u0110\u00ecnh H\u1ed5, Qu\u1eadn Hai B\u00e0 Tr\u01b0ng, TP. H\u00e0 N\u1ed9i<\/span><br \/><span style=\"color: #000000; font-size: 12pt;\">\u2013 V\u0103n ph\u00f2ng TP. HCM: T\u00f2a nh\u00e0 Dakao Center, 35 M\u1ea1c \u0110\u0129nh Chi, Qu\u1eadn 1, TP. H\u1ed3 Ch\u00ed Minh, Vi\u1ec7t Nam<\/span><\/p><p><span style=\"color: #000000; font-size: 12pt;\">Xem th\u00eam:<\/span><br \/><span style=\"color: #000080; font-size: 14pt;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/dich-vu-tinh-luong.html\">1. D\u1ecbch v\u1ee5 t\u00ednh l\u01b0\u01a1ng<\/a><\/strong><\/span><br \/><span style=\"color: #000080; font-size: 14pt;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/cho-thue-lai-lao-dong.html\">2. D\u1ecbch v\u1ee5 cho thu\u00ea l\u1ea1i lao \u0111\u1ed9ng<\/a><\/strong><\/span><br \/><span style=\"color: #000080; font-size: 14pt;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/nicvn.com\/vi\/dich-vu-hop-thuc-hoa-lao-dong\">3. D\u1ecbch v\u1ee5 h\u1ee3p th\u1ee9c h\u00f3a lao \u0111\u1ed9ng<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5cd76195 elementor-section-stretched elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cd76195\" data-element_type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4099c854\" data-id=\"4099c854\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-441ba5a9 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"441ba5a9\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slide-right&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Gi\u1ea3i ph\u00e1p nh\u00e2n s\u1ef1<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69a0d39a animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"69a0d39a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slide-left&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<p class=\"elementor-heading-title elementor-size-default\">thi\u1ebft k\u1ebf ri\u00eang bi\u1ec7t !<\/p>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0110i\u1ec1u ch\u1ec9nh t\u0103ng ng\u00e2n s\u00e1ch l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean trong 2025 02\/10\/2024 B\u1ed1i c\u1ea3nh kinh t\u1ebf thay \u0111\u1ed5i c\u00f3 ngh\u0129a l\u00e0 c\u00e1c nh\u00e0 tuy\u1ec3n d\u1ee5ng \u0111ang xem x\u00e9t l\u1ea1i c\u00e1c chi\u1ebfn l\u01b0\u1ee3c tr\u1ea3 l\u01b0\u01a1ng c\u1ee7a h\u1ecd \u0111\u1ec3 chu\u1ea9n b\u1ecb cho n\u0103m 2025. Theo nghi\u00ean c\u1ee9u g\u1ea7n \u0111\u00e2y, ng\u00e2n s\u00e1ch t\u0103ng l\u01b0\u01a1ng d\u1ef1 ki\u1ebfn s\u1ebd t\u0103ng [&hellip;]<\/p>\n","protected":false},"author":112,"featured_media":116494,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[137,1],"tags":[842,957,771,1180,1213,1003,1035,1016,1047,1253,885,1252],"class_list":["post-116489","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-nhan-su","category-tin-tuc","tag-cho-thue-lai-lao-dong","tag-cong-ty-dich-vu-nhan-su","tag-dich-vu-nhan-su","tag-hr-solutions-vi","tag-human-resources-outsourcing-vi","tag-nic-global-vi","tag-nicvn-vi","tag-phat-trien-kinh-doanh","tag-quan-ly-tien-luong","tag-tang-luong","tag-thue-ngoai-tinh-luong","tag-tien-luong"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u0110i\u1ec1u ch\u1ec9nh t\u0103ng ng\u00e2n s\u00e1ch l\u01b0\u01a1ng cho nh\u00e2n vi\u00ean trong 2025 | NIC Global<\/title>\n<meta name=\"description\" content=\"Kh\u00e1m ph\u00e1 ng\u00e2n s\u00e1ch t\u0103ng l\u01b0\u01a1ng cho n\u0103m 2025. 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