What is the 2025 Tet holiday schedule of Viettel Post in Vietnam? Are overtime wages of couriers on the 2025 Tet holiday subject to PIT in Vietnam?

What is the 2025 Tet holiday schedule of Viettel Post in Vietnam?

Based on Notice 6150/TB-BLDTBXH of 2024 regarding the Lunar New Year holiday, Independence Day holiday, Victory Day April 30, and International Labor Day May 1, 2025, for officials, public employees, and workers as follows:

7. For employees not subject to the provision in Clause 1 of this Notice, the employer decides to choose the Lunar New Year holiday plan, Independence Day holiday, Victory Day April 30, and International Labor Day May 1, 2025, as follows:

- For Lunar New Year: Choose either 01 day at the end of the Year of the Dragon and 04 days at the beginning of the Year of the Snake, or 02 days at the end of the Year of the Dragon and 03 days at the beginning of the Year of the Snake, or 03 days at the end of the Year of the Dragon and 02 days at the beginning of the Year of the Snake.

- For Independence Day: Tuesday, September 2, 2025, Gregorian calendar, and choose one of the two days: Monday, September 1, 2025, or Wednesday, September 3, 2025, Gregorian calendar.

- Announce the Lunar New Year and Independence Day holiday plan for 2025 to workers at least 30 days before implementation.

- If a weekly rest day coincides with a holiday specified in Clause 1, Article 112 of the Labor Code, the worker is entitled to compensatory time off on the next working day according to Clause 3, Article 111 of the Labor Code.

- Workers are encouraged to apply the same holiday period for Lunar New Year, Independence Day, Victory Day April 30, and International Labor Day May 1, 2025, as those for officials and public employees.

Thus, businesses have the right to decide the 2025 Tet holiday schedule for their employees according to one of the three options below:

- 01 day at the end of the Year of the Dragon and 04 days at the beginning of the Year of the Snake.

- 02 days at the end of the Year of the Dragon and 03 days at the beginning of the Year of the Snake.

- 03 days at the end of the Year of the Dragon and 02 days at the beginning of the Year of the Snake.

According to the updated information, the 2025 Tet holiday schedule for Viettel Post is from January 25, 2025, to February 2, 2025.

the 2025 Tet holiday Delivery Schedule of Viettel Post

To meet the delivery needs of customers during the 2025 Tet holiday, Viettel Post has implemented delivery throughout the Lunar New Year. Specifically:

- Viettel Post's branches and stores will remain open to receive shipments nationwide from customers during all holiday days.

Service time: from 08:00 to 17:00.

- From 00:00 on February 3, 2025, Viettel Post will serve customers normally as per the regulations.

- During the period from January 20, 2025, to February 2, 2025, Viettel Post will suspend receiving special items such as:

+ Short-term preservation goods: Vaccines, urgent medicines, fresh fruits, plants, fresh food....

+ Packages and goods with lengths and weights exceeding standard (Longer than 1.5m or more than 150kg).

The delivery-receipt schedule before the Lunar New Year holiday is as follows:

See more: 2025 Tet holiday schedule for Shopee couriers

What is the 2025 Tet holiday schedule of Viettel Post in Vietnam? Are overtime wages of couriers on the 2025 Tet holiday subject to PIT in Vietnam? (Image from Internet)

Are overtime wages of couriers on the 2025 Tet holiday subject to PIT in Vietnam?

Based on point i, Clause 1, Article 3 of Circular 111/2013/TT-BTC, it is stipulated as follows:

Income Exempt from Tax

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

...

i) Income from night-shift, overtime wages paid higher than day-shift, regular hour wages under the provisions of the Labor Code. Specifically, as follows:

i.1) The portion of wages paid higher due to night-shift, overtime is exempt based on the actual paid wages for night or overtime minus (-) the regular day-shift wage.

....

Thus, the overtime wages of couriers during the 2025 Tet holiday will be exempt from PIT, but not entirely; only the portion of income that is paid higher than the regular day-shift wages under the regulations of the Labor Code 2019. The regular day-shift wages will still be subject to PIT.

What income from wages and salaries of couriers is subject to PIT in Vietnam?

According to Clause 2, Article 3 of the Law on Personal Income Tax 2007, as amended by Clause 1, Article 1 of the Law on Personal Income Tax Amendment 2012, the taxable income from wages and salaries of couriers includes:

- Wages, salaries and amounts of a similar nature;

- Allowances, subsidies, except for:

+ Allowances according to the law on preferential treatment for people with meritorious services;

+ National defense, security allowances;

+ Hazardous or dangerous allowances for industries, occupations, or jobs at workplaces with hazardous or dangerous elements;

+ Attraction allowances, regional allowances according to law; unexpected hardship allowances, work accident subsidies, occupational disease subsidies, one-time childbirth or adoption subsidies, disability allowances, one-time retirement allowances, monthly survivorship, and other subsidies according to social insurance law;

+ Severance pay, job loss allowance according to the provisions of the Labor Code;

+ Social support allowances and other allowances, subsidies not in the nature of wages or salaries according to regulations of the Government of Vietnam.