How to calculate salary for working on Hung King's death anniversary, April 30th holiday

Drivers and construction workers working on construction sites during holidays are eligible for higher wages than normal days - Photo: HA QUAN

According to the 2019 Labor Code effective from January 1, 2021, employees are entitled to increased overtime hours per month, receive higher wages than normal working days, and set a number of holidays.

Specifically, Hung King's death anniversary (10th day of the third lunar month) is 1 day off, International Labor Day 1-5 is 1 day off and Victory Day 30-4 is 1 day off.

On the occasion of the Hung King's death anniversary in 2025, cadres, civil servants, public employees and workers will have 3 consecutive days off, because the 10th day of the third lunar month falls on Monday (April 7th), and the two adjacent Saturdays and Sundays are of course off.

On the occasion of April 30 and May 1, officials, civil servants, public employees, and workers will have 5 days off, lasting from April 30 to May 4, 2025 (swapping the working day from Friday, May 2 to Saturday, April 26, 2025).

Speaking to Tuoi Tre Online, lawyer Le Duc Tho, Duc Tho and Associates Law Firm, said that according to the 2019 Labor Code and Decree 145/2020 of the Government on overtime pay, employees will receive additional wages if they work on the occasion of the Hung Kings' death anniversary and the Liberation of the South and National Reunification Day on April 30.

Accordingly, people who work overtime on holidays receive at least 300% of their salary (of which 100% is taxable income, 200% is non-taxable income).

For example, Ms. Nguyen Thu A has a salary of 50,000 VND/hour and normally works 8 hours/day, so the salary for the day shift when working on Hung King's death anniversary is 50,000 VND x 300% x 8 hours = 1.2 million VND. If working overtime during the day, the additional salary is still calculated according to this formula.

If Ms. Nguyen Thu A works at night, she will be paid at least 30% more than the previously agreed salary. Night time is calculated from 10pm the previous day to 6am the next day.

Thus, Ms. A's night shift salary on Hung King's death anniversary will be 50,000 VND x 330% x 8 hours = 1.32 million VND.

Ms. A's overtime pay per hour at night on the occasion of Hung King's death anniversary will be calculated according to the formula 50,000 VND x 390% = 195,000 VND.

"The 2019 Labor Code notes that employees who quit or lose their jobs but have not taken their annual leave or have not used up their annual leave days will be paid by their employers for the days not taken.

If the company's labor regulations stipulate that 'the company will arrange for employees to take all their leave before they quit their job', then payment is not required. If the leave has not run out, payment must still be made," emphasized lawyer Le Duc Tho.