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How to calculate overtime pay in Vietnam?
Based on Article 98 of vtv2 trực tiếp bóng đá hôm nayLabor Code 2019which provides as follows:
Overtime Pay, Night Shift Pay
1. An employee who works overtime shall be paid according to vtv2 trực tiếp bóng đá hôm nay wage unit price or actual salary for vtv2 trực tiếp bóng đá hôm nay job as follows:
a) On normal days, at least 150%;
b) On weekly days off, at least 200%;
c) On public holidays, Tet holidays, and paid leave days, at least 300% not including vtv2 trực tiếp bóng đá hôm nay salary of vtv2 trực tiếp bóng đá hôm nay holidays, Tet holidays, and paid leave days for employees paid on a daily basis.
2. An employee who works during vtv2 trực tiếp bóng đá hôm nay night shall be paid at least 30% higher than vtv2 trực tiếp bóng đá hôm nay wage paid for working during vtv2 trực tiếp bóng đá hôm nay day on a normal working day.
3. An employee who works overtime at night shall be paid, in addition to vtv2 trực tiếp bóng đá hôm nay pay stipulated in clauses 1 and 2 of this Article, an additional 20% of vtv2 trực tiếp bóng đá hôm nay wage unit price or actual salary for daytime work on a normal working day, weekly day off, or public holiday, Tet holiday.
4. vtv2 trực tiếp bóng đá hôm nay Government of Vietnam shall provide detailed regulations on this Article.
According to vtv2 trực tiếp bóng đá hôm nay above regulation, overtime pay is calculated as follows:
Overtime pay = (Actual hourly wage for vtv2 trực tiếp bóng đá hôm nay job on a normal working day) x (At least 150% or 200% or 300%) x (Number of overtime hours)
Is there a tax exemption for overtime pay in Vietnam? (Image from Internet)
Is there a tax exemption for overtime pay in Vietnam?
Based on point i, clause 1, Article 3 ofCircular 111/2013/TT-BTC, it is stipulated as follows:
Tax Exemption Income
- Based on vtv2 trực tiếp bóng đá hôm nay provisions of Article 4 of vtv2 trực tiếp bóng đá hôm nay Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, tax exemption income includes:
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i) Income from vtv2 trực tiếp bóng đá hôm nay portion of wages and remunerations for night work and overtime that is higher than vtv2 trực tiếp bóng đá hôm nay wages and remunerations paid for working during vtv2 trực tiếp bóng đá hôm nay day or regular working hours as stipulated by vtv2 trực tiếp bóng đá hôm nay Labor Code. Specifically:
i.1) vtv2 trực tiếp bóng đá hôm nay portion of wages and remuneration paid higher due to night work and overtime is tax-exempt based on vtv2 trực tiếp bóng đá hôm nay actual wages and remuneration paid for night work and overtime minus (-) vtv2 trực tiếp bóng đá hôm nay wages and remuneration calculated according to normal working days.
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i.2) Organizations and individuals that pay income must make a detailed statement reflecting vtv2 trực tiếp bóng đá hôm nay night and overtime work periods, vtv2 trực tiếp bóng đá hôm nay additional wages paid for night work and overtime paid to employees. This statement will be kept at vtv2 trực tiếp bóng đá hôm nay income-paying unit and presented upon request by vtv2 trực tiếp bóng đá hôm nay tax authority.
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overtime pay will be exempt from personal income tax but not vtv2 trực tiếp bóng đá hôm nay entire amount; only vtv2 trực tiếp bóng đá hôm nay portion of income received higher than vtv2 trực tiếp bóng đá hôm nay standard day work wages as per vtv2 trực tiếp bóng đá hôm nayLabor Code 2019, specifically:
- vtv2 trực tiếp bóng đá hôm nay portion of wages and remuneration paid higher for night work and overtime is tax-exempt based on actual wages and remuneration paid for night work and overtime minus vtv2 trực tiếp bóng đá hôm nay wages and remuneration calculated for normal working days.
Example:Mr. A has a wage rate according to normal working days as stipulated by vtv2 trực tiếp bóng đá hôm nay Labor Code at 40,000 VND/hour.
- In vtv2 trực tiếp bóng đá hôm nay case of working overtime on normal days, he is paid 60,000 VND/hour. vtv2 trực tiếp bóng đá hôm nay tax-exempt income is:
60,000 VND/hour – 40,000 VND/hour = 20,000 VND/hour
- In vtv2 trực tiếp bóng đá hôm nay case of working overtime on rest days or holidays, he is paid 80,000 VND/hour. vtv2 trực tiếp bóng đá hôm nay tax-exempt income is:
80,000 VND/hour – 40,000 VND/hour = 40,000 VND/hour
Note:When businesses or individuals pay income to employees, they must prepare a detailed statement specifying: Overtime periods, additional wages for overtime. This statement must be kept internally at vtv2 trực tiếp bóng đá hôm nay business and must be presented upon request by vtv2 trực tiếp bóng đá hôm nay tax authority.
What types of employment income are taxable in Vietnam?
According to clause 2, Article 3 of vtv2 trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007, amended by clause 1, Article 1 of vtv2 trực tiếp bóng đá hôm nayAmended Personal Income Tax Law 2012, taxable employment income includes:
- Wages and salaries and allowances of wage and salary nature;
- Allowances and subsidies, excluding:
+ Allowances and subsidies under vtv2 trực tiếp bóng đá hôm nay law on preferential treatment for people with meritorious services;
+ Defense and security allowances;
+ Toxic or hazardous allowances for industries, occupations, or jobs at toxic or hazardous workplaces;
+ Attraction allowances, regional allowances according to vtv2 trực tiếp bóng đá hôm nay law; support allowances for sudden difficulties, labor accident, occupational disease allowances, one-time allowances for childbirth or adoption, allowances for reduced working capacity, one-time pension allowance, monthly survivor allowance and other subsidies under vtv2 trực tiếp bóng đá hôm nay social insurance law;
+ Severance allowances, job loss allowances according to vtv2 trực tiếp bóng đá hôm nay provisions of vtv2 trực tiếp bóng đá hôm nay Labor Code;
+ Social welfare benefits and other allowances and subsidies that are not of wage, salary nature as stipulated by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam.
