What are lunisolar and Gregorian calendars for March 2025? Is salary for working on vtv5 trực tiếp bóng đá hôm nay Hung Kings’ Commemoration Day 2025 exempt from personal income tax in Vietnam?
What are lunisolar and Gregorian calendars for March 2025?
Consulting vtv5 trực tiếp bóng đá hôm nay lunisolar and Gregorian calendar helps you precisely identify auspicious and inauspicious days, significant holidays, and important events, thereby facilitating vtv5 trực tiếp bóng đá hôm nay arrangement of work, worship, or organization of activities according to traditional customs.
Below is vtv5 trực tiếp bóng đá hôm nay most recent, detailed, comprehensive lunisolar and Gregorian calendar for March 2025 for your reference:
Calendar for March 2025 (lunisolar and Gregorian calendars)
Calendar for March 2025 (lunisolar and Gregorian calendars)
What are lunisolar and Gregorian calendars for March 2025? (Image from Internet)
How many days off for vtv5 trực tiếp bóng đá hôm nay Hung Kings’ Commemoration Day 2025 on vtv5 trực tiếp bóng đá hôm nay 10th of vtv5 trực tiếp bóng đá hôm nay third lunisolar month in Vietnam?
Hung Kings’ Commemoration Day 2025 (vtv5 trực tiếp bóng đá hôm nay 10th day of vtv5 trực tiếp bóng đá hôm nay third lunisolar month) is one of vtv5 trực tiếp bóng đá hôm nay major holidays in Vietnam, commemorating vtv5 trực tiếp bóng đá hôm nay nation-building merits of vtv5 trực tiếp bóng đá hôm nay Hung Kings.
Pursuant to Article 112 of vtv5 trực tiếp bóng đá hôm nayLabor Code 2019, regulations on public holidays and New Year’s holidays are as follows:
Public holidays and New Year’s holidays
- Employees are entitled to fully paid days off on public holidays and New Year’s holidays as follows:
a) New Year's Day: 1 day (January 1 of vtv5 trực tiếp bóng đá hôm nay Gregorian calendar);
b) lunisolar New Year: 5 days;
c) Victory Day: 1 day (April 30 of vtv5 trực tiếp bóng đá hôm nay Gregorian calendar);
d) International Labor Day: 1 day (May 1 of vtv5 trực tiếp bóng đá hôm nay Gregorian calendar);
đ) National Day: 2 days (September 2 of vtv5 trực tiếp bóng đá hôm nay Gregorian calendar and 1 adjacent day before or after);
e) Hung Kings’ Commemoration Day: 1 day (vtv5 trực tiếp bóng đá hôm nay 10th day of vtv5 trực tiếp bóng đá hôm nay third lunisolar month).
- Foreign employees working in Vietnam, in addition to vtv5 trực tiếp bóng đá hôm nay holidays prescribed in Clause 1 of this Article, are entitled to an additional 1 traditional new year holiday and 1 national day of their home country.
3. Annually, based on actual conditions, vtv5 trực tiếp bóng đá hôm nay Prime Minister of Vietnam shall specify vtv5 trực tiếp bóng đá hôm nay holidays prescribed in points b and đ of Clause 1 of this Article.
Under vtv5 trực tiếp bóng đá hôm nay current regulations, employees and students nationwide will have a day off for this occasion. Hung Kings' Commemoration Day 2025 falls on Monday, i.e., April 7, 2025, in vtv5 trực tiếp bóng đá hôm nay Gregorian calendar.
Accordingly, employees will have vtv5 trực tiếp bóng đá hôm nay day off for Hung Kings’ Commemoration Day 2025 on Monday, April 7, 2025.
Is salary for working on vtv5 trực tiếp bóng đá hôm nay Hung Kings’ Commemoration Day 2025 exempt from personal income tax in Vietnam?
Pursuant to Article 98 of vtv5 trực tiếp bóng đá hôm nayLabor Code 2019on overtime pay and night work pay:
Overtime pay, night work pay
1. Employees working overtime are paid wages calculated on wages of their current work as follows:
a) On weekdays, at least 150%;
b) On weekly days off, at least 200%;
c) On public holidays, New Year, and paid days off, at least 300%, exclusive of salary for public holidays, New Year, and paid days off for employees who receive daily wages.
2. Employees working at night shall be paid at least an additional 30% of vtv5 trực tiếp bóng đá hôm nay wage calculated on vtv5 trực tiếp bóng đá hôm nay wages of their normal workday.
3. Employees working overtime at night shall be paid at least 20% more of vtv5 trực tiếp bóng đá hôm nay wage calculated based on daily workday wages or weekly holiday wages or public holiday wages.
4. vtv5 trực tiếp bóng đá hôm nay Government of Vietnam shall stipulate details of this Article.
If employees work overtime during lunisolar New Year, they are entitled to at least 300%, exclusive of vtv5 trực tiếp bóng đá hôm nay salary for lunisolar New Year day.
Additionally, Clause i.1, Point i, Clause 1 of Article 3 ofCircular 111/2013/TT-BTCprescribes exempted income as follows:
Exempted income
1. Based on vtv5 trực tiếp bóng đá hôm nay provisions of Article 4 of vtv5 trực tiếp bóng đá hôm nay Law on Personal Income Tax, Article 4 of Decree 65/2013/ND-CP, exempted incomes include:
...
**i) Income from wages, salary for night work or overtime which is higher than wages, salaries paid for daytime work according to vtv5 trực tiếp bóng đá hôm nay Labor Code. To be specific:
i.1) vtv5 trực tiếp bóng đá hôm nay amount of wages and salaries higher than that of day work and overtime is tax-exempt based on vtv5 trực tiếp bóng đá hôm nay actual payment for night work or overtime, subtracting (-) regular working day wages, salaries.
Example 2: Mr. A has a regular working day wage of 40,000 VND/hour according to vtv5 trực tiếp bóng đá hôm nay Labor Code.
- If an individual works overtime on regular weekdays and is paid 60,000 VND/hour, vtv5 trực tiếp bóng đá hôm nay tax-exempt income is:
60,000 VND/hour – 40,000 VND/hour = 20,000 VND/hour
- If an individual works overtime on holidays or public holidays and is paid 80,000 VND/hour, vtv5 trực tiếp bóng đá hôm nay tax-exempt income is:
80,000 VND/hour – 40,000 VND/hour = 40,000 VND/hour
...
Therefore, under these provisions, if employees work overtime on vtv5 trực tiếp bóng đá hôm nay Hung Kings' Commemoration Day 2025, they will be exempt from personal income tax on vtv5 trực tiếp bóng đá hôm nay part of their salary paid higher due to overtime. Regular daily wages are still subject to personal income tax.
