What is xem bóng đá trực tiếp vtv2 Holiday Schedule for Hung Kings' Commemoration Day in Vietnam in 2025? Is xem bóng đá trực tiếp vtv2 salary for working on Hung Kings' Commemoration Day 2025 subject to personal income tax in Vietnam?
What is xem bóng đá trực tiếp vtv2 Holiday Schedule for Hung Kings' Commemoration Day in Vietnam in2025?
Hung Kings' Commemoration Day 2025 (xem bóng đá trực tiếp vtv2 10th day of xem bóng đá trực tiếp vtv2 3rd lunar month) is one of xem bóng đá trực tiếp vtv2 major holidays in Vietnam, commemorating xem bóng đá trực tiếp vtv2 contributions of xem bóng đá trực tiếp vtv2 Hung Kings in founding xem bóng đá trực tiếp vtv2 nation.
xem bóng đá trực tiếp vtv2 Hung Kings' Commemoration Day 2025 falls on Monday, April 7, 2025, in xem bóng đá trực tiếp vtv2 Gregorian calendar.
According to Article 112 of xem bóng đá trực tiếp vtv2Labor Code 2019, xem bóng đá trực tiếp vtv2 holiday schedule is stipulated as follows:
Holidays and Tet
- Employees are entitled to leave and receive full pay on xem bóng đá trực tiếp vtv2 following 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);
e) National Day: 2 days (September 2, Gregorian calendar, and 1 adjacent day);
f) Hung Kings' Commemoration Day: 1 day (xem bóng đá trực tiếp vtv2 10th day of xem bóng đá trực tiếp vtv2 3rd lunar month).
- Foreign workers in Vietnam, in addition to xem bóng đá trực tiếp vtv2 prescribed holidays in Clause 1 of this Article, are also entitled to 1 traditional new year holiday and 1 national day of their country.
3. Annually, based on xem bóng đá trực tiếp vtv2 actual conditions, xem bóng đá trực tiếp vtv2 Prime Minister of Vietnam shall determine specific leave days provided in point b and point e of Clause 1 of this Article.
According to current regulations, employees and students across xem bóng đá trực tiếp vtv2 country will receive a 1-day holiday on this occasion.
Thus, xem bóng đá trực tiếp vtv2 holiday schedule for Hung Kings' Commemoration Day 2025 might extend for at least 2 consecutive days, including Sunday (April 6) and xem bóng đá trực tiếp vtv2 holiday itself (April 7).
Is xem bóng đá trực tiếp vtv2 salary for working on Hung Kings' Commemoration Day 2025 subject to personal income tax in Vietnam?
Pursuant to Article 98 of xem bóng đá trực tiếp vtv2Labor Code 2019regarding overtime pay and night work:
Overtime Pay and Night Work
1. Employees working overtime are paid according to their wage rate or job-specific wage as follows:
a) On a normal day, at least 150%;
b) On a weekly day off, at least 200%;
c) On holidays, Tet, paid leave days, at least 300%, not including wages paid for holidays, Tet, paid leave days for those receiving daily wages.
2. Employees working at night are paid at least an additional 30% of their wage rate or job-specific wage for a regular working day.
3. Employees working overtime at night are paid an additional 20% of their wage rate or job-specific wage for day work on a regular working day, a weekend, or a holiday, Tet beyond what is stipulated in Clauses 1 and 2 of this Article.
4. xem bóng đá trực tiếp vtv2 Government of Vietnam provides detailed regulations on this Article.
Simultaneously, at point i.1 of point i clause 1 Article 3 ofCircular 111/2013/TT-BTC, xem bóng đá trực tiếp vtv2 tax-exempt income is detailed as follows:
Tax-Exempt Income
1. Based on Article 4 of xem bóng đá trực tiếp vtv2 Law on Personal Income Tax, Article 4 of Decree No. 65/2013/ND-CP, tax-exempt income includes:
...
**i) Income from wages, salaries for night work, overtime paid higher than regular daily wage, salary as stipulated by xem bóng đá trực tiếp vtv2 Labor Code. To be specific: as follows:
i.1) xem bóng đá trực tiếp vtv2 portion of wages, salaries paid higher due to night work, overtime is tax-exempt, based on xem bóng đá trực tiếp vtv2 actual wage, salary paid for night, overtime minus (-) what is calculated based on a regular working day.
Example 2: Mr. A has a regular daily wage stipulated in xem bóng đá trực tiếp vtv2 Labor Code of 40,000 VND/hour.
- In case of overtime on a normal day, he is paid 60,000 VND/hour; xem bóng đá trực tiếp vtv2 tax-exempt income is:
60,000 VND/hour – 40,000 VND/hour = 20,000 VND/hour
- In case of overtime on a weekend or holiday, he is paid 80,000 VND/hour; xem bóng đá trực tiếp vtv2 tax-exempt income is:
80,000 VND/hour – 40,000 VND/hour = 40,000 VND/hour
...
Therefore, according to xem bóng đá trực tiếp vtv2 above regulations, if an employee works overtime on xem bóng đá trực tiếp vtv2 Hung Kings' Commemoration Day 2025 holiday, they are required to pay personal income tax on their regular daily wage and will be exempted from personal income tax on wages paid higher than regular wages.
What are regulations on personal income tax period in Vietnam?
According to Article 7 of xem bóng đá trực tiếp vtv2Law on Personal Income Tax 2007, amended by clause 3 Article 1 of xem bóng đá trực tiếp vtv2Law on Amendments to Personal Income Tax 2012, xem bóng đá trực tiếp vtv2 tax computation period is specified as follows:
- xem bóng đá trực tiếp vtv2 tax computation period for resident individuals is regulated as follows:
+ xem bóng đá trực tiếp vtv2 annual tax calculation applies to business income; income from wages, salaries;
+ Tax is calculated on each income generation for income from capital investment; income from capital transfers, excluding income from securities transfers; income from real estate transfers; income from winnings; income from royalties; income from franchising; income from inheritance; income from gifting;
+ Tax calculation is done per securities transfer or annually for income from securities transfers.
- xem bóng đá trực tiếp vtv2 tax period for non-resident individuals is calculated on each income generation event applicable to all taxable income.
