What date is the 23rd day of the 12th lunar month on the 2025 Gregorian calendar? Does the Kitchen Gods day fall on the 23rd day of the 12th lunar month? Is overtime pay on the 23rd day of the 12th lunar month subject to personal income tax in Vietnam?

What date is the 23rd day of the 12th lunar month on the 2025 Gregorian calendar?

Based on the Perpetual Calendar 2025 as follows:

Thus, the 23rd day of the 12th lunar month will fall on Wednesday, January 22, 2025 (the 23rd day of the 12th lunar month in 2024 falls on January 22, 2025, on the Gregorian calendar).

Is the Kitchen Gods Festival on the 23rd day of the 12th lunar month?

The ceremony to send off the Kitchen Gods to Heaven takes place on the 23rd day of the 12th lunar month every year.

This is the time when the Kitchen Gods report to the Jade Emperor about events and actions in the household throughout the year. The ceremony is usually performed early in the morning or on the 23rd day of the 12th lunar month before the hour of Ngo (around 11 a.m.) to send off the Kitchen Gods.

This act is to express gratitude to the Kitchen Gods and to ask them to "speak well" for one's family to have wealth and peace in the coming year. Furthermore, the ceremony of the Kitchen Gods plays a crucial role in marking the transition between the old year and the new year. It is a time for the family to let go of any misfortunes. At the same time, the ceremony marks a new beginning, opening the door to receive good things, filled with hope and happiness.

Note: It is advisable to complete the ceremony before 12 noon on the 23rd day of the 12th lunar month because, according to belief, this is the time when the Kitchen Gods begin their journey. In addition, it is not advisable to conduct rituals after the 23rd because, by then, the Kitchen Gods have left the earthly world.

Preparing for the Kitchen Gods Ceremony not only requires thorough preparation of offerings such as carp, incense, and flowers but also showing respect, gratitude, and wishing for peace and happiness for the family in the new year.

Note: The information is for reference purposes only!

Is there a day off on the 23rd day of the 12th lunar month in Vietnam?

Based on Article 112 of the Labor Code 2019, regulations on work holidays are specifically as follows:

Public Holidays

1. Employees are entitled to fully paid leave on the following public holidays:

a) New Year's Day: 1 day (January 1, on the Gregorian calendar);

b) Lunar New Year: 5 days;

c) Victory Day: 1 day (April 30, on the Gregorian calendar);

d) International Labor Day: 1 day (May 1, on the Gregorian calendar);

e) National Day: 2 days (September 2, on the Gregorian calendar, and 1 adjacent day before or after);

f) Hung Kings' Commemoration Day: 1 day (March 10, on the lunar calendar).

2. Foreign employees working in Vietnam are entitled to an additional 1 traditional Tet holiday and 1 national day of their country besides the holidays specified in Clause 1 of this Article.

3. Annually, based on actual conditions, the Prime Minister decides on the specific holidays stipulated in Points b and e, Clause 1 of this Article.

Additionally, Article 115 of the Labor Code 2019 provides regulations on personal leave and unpaid leave as follows:

Personal Leave, Unpaid Leave

1. Employees are entitled to fully paid personal leave and must notify their employer in the following cases:

a) Marriage: 3 days off;

b) Marriage of biological children or adopted children: 1 day off;

c) Death of biological or adoptive father, mother; death of father-in-law, mother-in-law, spouse, biological or adopted children: 3 days off.

2. Employees are entitled to 1 day of unpaid leave and must notify their employer when their paternal/maternal grandparents, siblings die; or parents, siblings get married.

3. Apart from the provisions of Clauses 1 and 2 of this Article, employees can agree with their employers for unpaid leave.

Therefore, based on the above regulations, none of the fully paid leave days or personal leave days include the day for the Kitchen Gods Ceremony (23rd day of the 12th lunar month).

However, if employees wish to have time off on this day, they can negotiate with their employers to take leave by deducting from their annual leave or taking unpaid leave, subject to employer approval.

Is overtime pay on the 23rd day of the 12th lunar month subject to personal income tax in Vietnam?

Based on point i, clause 1, Article 3 of Circular 111/2013/TT-BTC which stipulates income exempt from tax as follows:

Income exempt from tax

1. Based on the provisions of Article 4 of the Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, income exempt from tax includes:

...

i) Income from wages, salaries for night shifts, overtime is exempt from tax if paid higher than the wages, salaries paid for daytime work during normal working hours as stipulated in the Labor Code. Specifically:

i.1) The portion of wages, salaries paid higher for night shifts, overtime is tax-exempt based on the actual wages, salaries paid for night work, overtime minus (-) the wages, salaries calculated according to normal working days.

- In the case of overtime during normal working days, and the individual is paid 60,000 VND/hour, the tax-exempt income is:

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

- In the case of overtime during holidays or weekends, and the individual is paid 80,000 VND/hour, the tax-exempt income is:

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

i.2) Organizations and individuals paying income must prepare reports reflecting clearly the night shift, overtime period, and additional wages paid for night shifts, overtime work that has been paid to employees. This report is kept at the unit paying the income and is presented upon request from tax authorities.

...

Thus, overtime wages for the 23rd day of the 12th lunar month are only exempt from PIT for the portion of income from wages paid higher than daytime working hours as stipulated in the Labor Code 2019. The ordinary daytime working wages remain subject to personal income tax.