How many days off are there for đá bóng trực tiếp 2025 Tet holiday of Vietnam? Is đá bóng trực tiếp employer's Tet bonus subject to personal income tax in Vietnam?
How many days off are there for đá bóng trực tiếp 2025 Tet holiday of Vietnam?
- Previously, đá bóng trực tiếp Ministry of Labor, Invalids and Social Affairs submitted a plan to đá bóng trực tiếp Prime Minister of đá bóng trực tiếp Government of Vietnam for đá bóng trực tiếp Tet Nguyen Dan holiday in 2025. Accordingly, officials and public employees will have 9 consecutive days off, comprising 5 days of Tet holiday and 4 weekly days off.
To be specific, officials, public employees, and workers are entitled to a 5-day Tet Nguyen Dan holiday from Monday, January 27, 2025, to Friday, January 31, 2025 (from đá bóng trực tiếp 28th of đá bóng trực tiếp 12th lunar month of đá bóng trực tiếp Year of đá bóng trực tiếp Dragon, to đá bóng trực tiếp 3rd day of đá bóng trực tiếp first lunar month of đá bóng trực tiếp Year of đá bóng trực tiếp Snake).
However, since in 2025 all 5 days of đá bóng trực tiếp Tet Nguyen Dan holiday fall on weekdays, workers will have an additional 2 weekend days before and 2 days after đá bóng trực tiếp Tet holiday.
Therefore, đá bóng trực tiếp Ministry of Labor, Invalids and Social Affairs submitted đá bóng trực tiếp plan for officials and public employees, workers in administrative, career, political, and socio-political organizations to have holidays from January 25 to February 2, 2025 (from đá bóng trực tiếp 26th day of đá bóng trực tiếp 12th lunar month to đá bóng trực tiếp 5th day of đá bóng trực tiếp 1st lunar month).
- Considering đá bóng trực tiếp proposal of đá bóng trực tiếp Ministry of Labor, Invalids and Social Affairs regarding đá bóng trực tiếp plan for đá bóng trực tiếp lunar new year holiday, National Day holiday, and several other holidays in 2025. Recently, according to Official Dispatch 8726/VPCP-KGVX of 2024, đá bóng trực tiếp Prime Minister of đá bóng trực tiếp Government of Vietnam provided opinions on đá bóng trực tiếp lunar new year holiday, National Day holiday, and several other holidays in 2025 sent to đá bóng trực tiếp Ministry of Labor, Invalids and Social Affairs.
Official Dispatch 8726/VPCP-KGVX of 2024... (Download)
đá bóng trực tiếp Prime Minister of đá bóng trực tiếp Government of Vietnam agreed with đá bóng trực tiếp proposal of đá bóng trực tiếp Ministry of Labor, Invalids and Social Affairs about đá bóng trực tiếp lunar new year holiday, National Day holiday, and workday exchange for holidays for đá bóng trực tiếp Victory Day on April 30 and International Labor Day on May 1, 2025. đá bóng trực tiếp Minister of Labor, Invalids and Social Affairs shall notify administrative agencies, careers, political organizations, socio-political organizations, enterprises, and laborers as prescribed.
Thus, for đá bóng trực tiếp 2025 Tet holiday, officials and public employees have 9 consecutive days off, including 5 days of Tet holiday and 4 weekly days off.To be specific: they are off from Monday, January 27, 2025, to Friday, January 31, 2025 (from đá bóng trực tiếp 28th of đá bóng trực tiếp 12th lunar month of đá bóng trực tiếp Year of đá bóng trực tiếp Dragon to đá bóng trực tiếp 3rd day of đá bóng trực tiếp first lunar month of đá bóng trực tiếp Year of đá bóng trực tiếp Snake).
How many days off are there for đá bóng trực tiếp 2025 Tet holiday of Vietnam? (Image from đá bóng trực tiếp Internet)
Is đá bóng trực tiếp employer's Tet bonus subject to personal income tax in Vietnam?
Based on point e clause 2 Article 2 ofCircular 111/2013/TT-BTCwhich stipulates taxable income as follows:
Taxable Income
According to Article 3 of đá bóng trực tiếp Law on Personal Income Tax and Article 3 of Decree 65/2013/ND-CP, taxable personal income includes:
...
- Income from salaries and wages
Income from salaries and wages is đá bóng trực tiếp income received by workers from employers, including:
...
e) Bonuses in cash or non-cash under any form, including bonuses in đá bóng trực tiếp form of stocks, except for đá bóng trực tiếp following bonuses:
e.1) Bonuses associated with titles conferred by đá bóng trực tiếp State, including bonuses associated with emulation titles and forms of commendation as stipulated by đá bóng trực tiếp law on emulation and commendation, specifically:
e.1.1) Bonuses associated with emulation titles such as National Emulation Fighters; Ministry, sector, central unions, provincial, centrally-run city level Emulation Fighters; Grassroots Emulation Fighters, Advanced Workers, Advanced Fighters.
e.1.2) Bonuses associated with forms of commendation.
e.1.3) Bonuses associated with titles conferred by đá bóng trực tiếp State.
e.1.4) Bonuses associated with awards granted by central and local political, socio-political, social, and socio-professional organizations in accordance with their charters and đá bóng trực tiếp Law on Emulation and Commendation.
...
Hence, đá bóng trực tiếp employer's Tet bonus is considered a bonus and does not fall into đá bóng trực tiếp category of tax-exempt bonuses for personal income tax.
Therefore, đá bóng trực tiếp Tet bonus from đá bóng trực tiếp employer is considered taxable personal income.
Is it mandatory for đá bóng trực tiếp employer to give a Tet bonus to employees in Vietnam?
According to Article 104 of đá bóng trực tiếpLabor Code 2019which stipulates bonuses, it states:
Bonus
- A bonus is a sum of money, an asset, or any other form given by đá bóng trực tiếp employer to đá bóng trực tiếp employee based on production results, business performance, and đá bóng trực tiếp degree of work completion of đá bóng trực tiếp employee.
- đá bóng trực tiếp bonus regulation is decided and publicly announced by đá bóng trực tiếp employer at đá bóng trực tiếp workplace after consulting đá bóng trực tiếp representative organization of employees in đá bóng trực tiếp establishment, if any.
Based on đá bóng trực tiếp above regulation, it can be seen that đá bóng trực tiếp New Year's bonus in particular and bonuses in general are not mandatory.
In case đá bóng trực tiếp enterprise has a Bonus Regulation (clearly stipulating cases where employees are awarded by đá bóng trực tiếp employer) and has publicly informed đá bóng trực tiếp employees, đá bóng trực tiếp enterprise must comply with đá bóng trực tiếp employer's Bonus Regulation to pay bonuses to employees accurately.
