What day is trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro 2025 Tet holiday in Vietnam? Is overtime pay on trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro 2025 Tet holiday subject to personal income tax in Vietnam?
What day is trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro 2025 Tet holiday in Vietnam?
Based on trực tiếp bóng đá hôm nay euro Perpetual Calendar for January 2025 as follows:
Thus, trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro 2025 Tet holiday will fall on Friday, January 31, 2025 (i.e., trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro lunar calendar corresponds to January 31, 2025, of trực tiếp bóng đá hôm nay euro Gregorian calendar).
Additionally, trực tiếp bóng đá hôm nay euro first and second days of Tet are times for families to reunite, visit, and wish New Year greetings to both paternal and maternal relatives. However, on trực tiếp bóng đá hôm nay euro third day, people tend to visit and offer New Year wishes to their teachers.
Note: Information is for reference purposes only!
What day is trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro 2025 Tet holiday in Vietnam?(Image from trực tiếp bóng đá hôm nay euro Internet)
How to calculate overtime pay on trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro 2025 Tet holiday in Vietnam?
Pursuant to Article 112 of trực tiếp bóng đá hôm nay euroLabor Code 2019stipulating public holidays as follows:
Public holidays
- Employees are entitled to time off from work with full pay on trực tiếp bóng đá hôm nay euro following public holidays:
a) New Year's Day: 1 day (January 1, Gregorian calendar);
b) Lunar New Year: 5 days;
c) Victory Day: 1 day (April 30, Gregorian calendar);
d) International Labor Day: 1 day (May 1, Gregorian calendar);
đ) National Day: 2 days (September 2, Gregorian calendar and 1 day immediately before or after);
e) Hung Kings' Commemoration Day: 1 day (March 10, lunar calendar).
- Foreign employees working in Vietnam, in addition to trực tiếp bóng đá hôm nay euro days off stipulated in clause 1 of this Article, are entitled to 01 additional day for their respective traditional New Year and their National Day.
- Each year, based on actual conditions, trực tiếp bóng đá hôm nay euro Prime Minister of Vietnam shall decide specifically on trực tiếp bóng đá hôm nay euro days off stipulated in point b and point đ of clause 1 of this Article.
According to trực tiếp bóng đá hôm nay euro regulation, during trực tiếp bóng đá hôm nay euro Lunar New Year holidays, employees will have at least 05 days off. Depending on actual conditions or agreements with trực tiếp bóng đá hôm nay euro employer, trực tiếp bóng đá hôm nay euro number of days off may increase.
If an employee must work on trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro 2025 Tet holiday, then trực tiếp bóng đá hôm nay euro regulations on overtime shall apply to determine trực tiếp bóng đá hôm nay euro wages they receive.
According to Article 98 of trực tiếp bóng đá hôm nay euroLabor Code 2019which provides for overtime pay as follows:
Overtime, Nighttime Work Pay
- Employees working overtime are paid wages calculated on a unit wage price or salary for trực tiếp bóng đá hôm nay euro current job as follows:
a) On ordinary days, at least 150%;
b) On weekly days off, at least 200%;
c) On holidays, Tet, paid leave days, at least 300% not including holiday, Tet, paid leave wages for employees paid on a daily basis.
- Employees working at night are entitled to an additional payment of at least 30% wages calculated on a unit wage price or trực tiếp bóng đá hôm nay euro actual salary for trực tiếp bóng đá hôm nay euro regular working day.
3. Employees working overtime at night, in addition to trực tiếp bóng đá hôm nay euro pay stipulated in clause 1 and clause 2 of this Article, are entitled to an additional 20% of trực tiếp bóng đá hôm nay euro wages calculated on trực tiếp bóng đá hôm nay euro unit wage price or salary for daytime work on a regular working day or weekly day off or public holidays.
- trực tiếp bóng đá hôm nay euro Government of Vietnam shall detail this Article.
Therefore, in trực tiếp bóng đá hôm nay euro case of working on trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro 2025 Tet holiday, trực tiếp bóng đá hôm nay euro wages received are at least 3 times trực tiếp bóng đá hôm nay euro wages for a regular working day, not including Tet day wages for those receiving daily pay.
In trực tiếp bóng đá hôm nay euro case of working also at night, an additional payment of at least 20% of trực tiếp bóng đá hôm nay euro wages calculated on trực tiếp bóng đá hôm nay euro unit wage price or trực tiếp bóng đá hôm nay euro actual salary for trực tiếp bóng đá hôm nay euro regular working day is required.
Is overtime pay on trực tiếp bóng đá hôm nay euro 3rd day of trực tiếp bóng đá hôm nay euro 2025 Tet holidaysubject to personal income tax in Vietnam?
Based on point i, clause 1, Article 3 ofCircular 111/2013/TT-BTC, income items exempt from tax are as follows:
Income Exempt from Tax
- Based on trực tiếp bóng đá hôm nay euro provisions of Article 4 of trực tiếp bóng đá hôm nay euro Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, trực tiếp bóng đá hôm nay euro income items exempt from tax include:
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i) Income from night work, overtime pay, paid higher than daytime work, regular working hours as prescribed by trực tiếp bóng đá hôm nay euro Labor Code. Specifically as follows:
i.1) trực tiếp bóng đá hôm nay euro part of wages, salaries paid higher due to night work, overtime are exempted from tax based on trực tiếp bóng đá hôm nay euro actual wages and salaries paid for night work, overtime minus (-) trực tiếp bóng đá hôm nay euro regular working day wages, salaries.
- If an individual works overtime on a regular day and is paid VND 60,000/hour, trực tiếp bóng đá hôm nay euro tax-exempt income is:
VND 60,000/hour – VND 40,000/hour = VND 20,000/hour
- If an individual works overtime on a day off or holiday and is paid VND 80,000/hour, trực tiếp bóng đá hôm nay euro tax-exempt income is:
VND 80,000/hour – VND 40,000/hour = VND 40,000/hour
i.2) trực tiếp bóng đá hôm nay euro organization, individual paying income must prepare a schedule clearly reflecting night work, overtime, and extra pay due to night work, overtime to employees. This schedule must be kept at trực tiếp bóng đá hôm nay euro paying unit and presented upon request by trực tiếp bóng đá hôm nay euro tax authority.
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According to trực tiếp bóng đá hôm nay euro above regulation, employees will be exempt from tax on wages and salaries paid higher for night work, overtime hours. However, regular day wages still must pay PIT.
