Summary of Public Holidays and Payroll Calculation Regulations
20/08/2026
1. Summary of Public Holidays
Under current regulations, Vietnamese employees are entitled to paid public and traditional holidays as follows:
- New Year’s Day: 01 day
- Lunar New Year (Tet): 05 days
- Hung Kings’ Commemoration Day: 01 day (10th March lunar month)
- Viet Nam’s Reunification Day: 01 day (April 30)
- International Labor Day: 01 day (May 1)
- Viet Nam’s National Day: 02 days (September 2 and 01 adjacent day before or after)
- Vietnamese Culture Day: 01 day (November 24)
In total, employees are entitled to 12 paid public and traditional holidays each year under the regulations.
However, the actual number of days off may be longer. This depends on weekly days off, holiday schedules, substitute days off, or swapped working days in each year.
Therefore, enterprises should consider the official holiday schedule and their operational characteristics when arranging the holiday schedule.
1.1. New Year’s Day
Employees are entitled to 01 fully paid day off on January 1 each year.
If the public holiday falls on an employee’s weekly day off, the employee is entitled to a substitute day off on the following working day as prescribed.
1.2. Lunar New Year (Tet)
Employees are entitled to 05 fully paid days off as prescribed.
The specific holiday period is determined according to the Tet holiday arrangement each year. The actual holiday period may be longer due to weekly days off and substitute days off.
1.3. Hung Kings’ Commemoration Day
Employees are entitled to 01 fully paid day off on the 10th March lunar month each year.
If the public holiday falls on an employee’s weekly day off, the employee is entitled to a substitute day off as prescribed.
1.4. Viet Nam’s Reunification Day and International Labor Day
Employees are entitled to 01 fully paid day off on April 30 and 01 day on May 1.
If a public holiday falls on an enterprise’s weekly day off, employees are entitled to a substitute day off on the following working day.
1.5. Viet Nam’s National Day
On September 2, employees are entitled to 02 fully paid days off, including September 2 and one adjacent day before or after.
For civil servants, public employees, and employees of organizations following the State’s holiday arrangement, the holiday schedule includes public holidays, weekly days off, and swapped working days.
For enterprises, employers may choose a suitable holiday arrangement. September 2 is the mandatory public holiday, while September 1 or September 3 may be selected as the adjacent day off.
Enterprises must notify employees of the National Day holiday arrangement at least 30 days before implementation. The State encourages enterprises to follow the same holiday schedule as the administrative sector.
1.6. Vietnamese Culture Day
From July 1, 2026, November 24 each year is officially designated as Vietnamese Culture Day. Employees are entitled to a day off with full pay on this day.
This is a new public holiday, applicable from 2026 under the Resolution adopted by the National Assembly.
Note: The holiday schedule above is compiled for employees whose weekly days off are Saturday and Sunday. Enterprises may establish holiday schedules suitable for their operational characteristics. However, they must ensure all public and traditional holiday entitlements under the Labor Law.
2. How Is Holiday Overtime Pay Calculated?
Under Article 98 of the Labor Code 2019, employees working overtime are entitled to minimum overtime pay rates depending on when the overtime is performed. For work performed at night or overtime performed at night, employees are also entitled to additional payments as prescribed.
Enterprises can refer to the table below for a quick overview of the minimum payment rates and corresponding calculation methods.
Case | Minimum Pay rate | Simply understand |
Overtime on a normal working day | 150% | Hourly wage × 150% × number of OT hours |
Overtime on a weekly day-off | 200% | Hourly wage × 200% × number of OT hours |
Overtime on public holidays, Tet holidays, and paid days off | 300% | Hourly wage × 300% × number of OT hours |
Working at night | 130% | Hourly wage × 130% × number of nighttime working hours |
OT at night – normal working day (without daytime OT) | 200% | Hourly wage × (150% + 30% + 20%) × number of OT hours |
OT at night – normal working day (with daytime OT) | 210% | Hourly wage × (150% + 30% + 20% x Actual wage paid for the work performed during daytime overtime on a normal working day (150%)) × number of OT hours |
OT at night – weekly day off | 270% | Hourly wage × (200% + 30% + 20% x Actual wage paid for work performed on a weekly day off (200%)) × number of OT hours |
OT at night – public holidays, Tet holidays | 390% | Hourly wage × (300% + 30% + 20% x Actual wage paid for work performed on a public or Tet holiday (300%)) × number of OT hours |
Note: The above rates are the minimum rates under Article 98 of the Labor Code 2019. When calculating actual payroll, enterprises must correctly determine the applicable salary base and conditions for each case.
3. NIC Global – Optimizing Payroll Processes for Accuracy in Every Payroll Cycle
Payroll calculation involves many factors, such as working days, OT, night shifts, days off, public and Tet holidays, personal income tax, and social insurance. For enterprises with large workforces or frequent OT, accurate and compliant payroll processing can create additional pressure for HR teams.
NIC Global provides payroll services, helping enterprises reduce workloads, minimize errors, and ensure compliance throughout the payroll process.
Contact NIC Global today for advice on a payroll solution suitable for your business.
You can also explore other HR solutions from NIC Global:
- Executive Search & Selection: Search for and select senior and C-Level talent.
- Mass Recruitment: Meet large-scale recruitment needs.
- Staffing: Provide and manage personnel based on business needs.
- EOR (Employer of Record): Legalize employment arrangements.
For contact and support:
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