What are the 06 templates of the 2035 Tet holiday notification for enterprises in Vietnam? Are wages for employees working during the 2025 Tet holiday subject to personal income tax in Vietnam?

What are the 06 templates of the 2035 Tet holiday notification for enterprises in Vietnam?

The 2025 Tet holiday is the most significant and important holiday in Vietnamese culture, marking a time for family reunions, expressing gratitude to customers and partners, and reflecting on the past year. Therefore, for enterprises, preparing a professional and comprehensive Lunar New Year holiday notification not only demonstrates attentiveness but also ensures the smooth continuance of work plans, and creates a positive impression on customers and employees.

A holiday notification typically includes specific information about the start and end dates of the holiday, along with guidelines related to work handover and necessary reminders for the holiday period. Also, issues concerning asset safety, information security, and contact methods in case of emergencies should be addressed.

Currently, there is no specific regulation on the form of a the 2035 Tet holiday notification for enterprises. Below are some sample 2025 Tet holiday notifications for your reference:

(1) Sample the 2035 Tet holiday Notification for Enterprises:

Sample the 2035 Tet holiday Notification for Enterprises - Sample No. 1...Download

Sample the 2035 Tet holiday Notification for Enterprises - Sample No. 2...Download

Sample the 2035 Tet holiday Notification for Enterprises - Sample No. 3...Download

(2) Sample the 2035 Tet holiday Notification for Partners and Customers:

Sample the 2035 Tet holiday Notification for Partners and Customers - Sample No. 1...Download

Sample the 2035 Tet holiday Notification for Partners and Customers - Sample No. 2...Download

Sample the 2035 Tet holiday Notification for Partners and Customers - Sample No. 3...Download

What are the 06 templates of the 2035 Tet holiday notification for enterprises in Vietnam? (Image from Internet)

Are wages for employees working during the 2025 Tet holiday subject to personal income tax in Vietnam?

Pursuant to Article 98 of the Labor Code 2019 stipulates the payment for overtime work as follows:

Overtime Wages, Night Work

1. Employees working overtime are paid based on their salary unit price or current salary of their work as follows:

a) On regular days, at least 150%;

b) On weekly rest days, at least 200%;

c) On holiday, Tet days, and paid days off, at least 300%, excluding holiday, Tet day wage, paid day wage for employees on daily wage.

2. Employees working at night are paid an additional 30% of the wage calculated by salary unit price or actual salary of a regular working day.

3. Employees working overtime at night, in addition to being paid according to clauses 1 and 2 of this Article, are paid an additional 20% of the salary unit price or daytime work salary of a regular day, weekly rest day, or holiday, Tet day.

4. the Government of Vietnam provides detailed provisions of this Article.

Therefore, in case of working during the 2025 Tet holiday, the wage received is at least three times the regular day wage, excluding the Tet day wage for daily wage cases.

In the case of working at night, an additional 20% of the wage calculated by salary unit price or actual wage of a regular working day is added.

According to point i, clause 1, Article 3 of Circular 111/2013/TT-BTC on income exempt from tax:

Income Exempt from Tax

1. Pursuant to Article 4 of the Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, incomes exempt from tax include:

...

i) Income from night work, overtime pay higher than day work, as regulated by the Labor Code. Specifically:

i.1) Wages, salaries paid higher for working night shifts, overtime are tax exempt based on the actual night wages, overtime wages minus (-) the wages, salaries calculated by a regular working day rate.

- In cases of overtime on regular days, individuals are paid VND 60,000/hour, the tax-exempt income is:

VND 60,000/hour – VND 40,000/hour = VND 20,000/hour

- In cases of overtime on rest days or holidays, individuals are paid VND 80,000/hour, the tax-exempt income is:

VND 80,000/hour – VND 40,000/hour = VND 40,000/hour

i.2) Organizations, individuals paying income must prepare a list reflecting clear night work time, overtime, additional wages, overtime pay paid to employees. This list is retained at the income-paying unit and produced upon the tax authority’s request.

...

Thus, employees working during the 2025 Tet holiday will be exempt from tax on the higher wages paid for night work and overtime. However, wages calculated based on a regular working day are still subject to personal income tax.

Are enterprises in Vietnam required to provide Tet bonuses to employees ?

According to Article 104 of the Labor Code 2019:

Bonus

1. Bonuses are money or assets or other forms given by employers to employees based on the production and business results and the level of work completion of the employees.

2. Bonus regulations are determined and publicly announced at the workplace by the employer after consulting the employee representative organization at the facility.

Thus, the law does not mandate companies to provide year-end bonuses to employees.

Bonus regulations are determined by the company based on the capacity, work results, and business achievements of each employee and depend on the bonus regulations set by the company.

In cases where the enterprise has a Bonus Regulation (clearly stipulating instances in which employees are rewarded by the company) and has made it known to the employees, the enterprise must perform the bonus payout to employees in accordance with the company's Bonus Regulation.