What is the weather forecast for the 2025 Tet holiday in Vietnam? Is the Tet bonus from the employer in 2025 subject to personal income tax in Vietnam?

What is the weather forecast for the 2025 Tet holiday in Vietnam?

According to the National Center for Hydro-Meteorological Forecasting, the weather during the Year of the Snake 2025 Lunar New Year is expected to be cooler than in previous years. Since this year's Tet comes earlier and falls in the middle of winter, the North could experience prolonged cold spells, possibly accompanied by damp rain. Meanwhile, the Central region's weather during this period is typically stable, similar to previous years. Below is the detailed weather forecast for the 2025 Tet holiday .

Here is the weather forecast for the 2025 Tet holiday :

(1) Weather Forecast for the 2025 Tet holiday in the North

The General Department of Meteorology and Hydrology forecasts that the weather for the Tet of 2025 in the North will be colder compared to the last 3 years. The reason is the complex development of the La-Nina phenomenon, causing strong and prolonged cold spells. The detailed weather forecast for the 2025 Tet holiday in the North is as follows:

- Average temperature: 14 - 23 degrees

- From the 1st to the 3rd of Tet: warmer weather, ranging from 16 - 23 degrees, with light sunshine

(2) Weather Forecast for the 2025 Tet holiday in the Central Region

The weather during Tet 2025 in the Central region is not too cold but may be colder than in previous years, with scattered rain possible. Although the weather is not as cold as the North, people are advised to prepare additional warm clothing when going outside.

- Average temperature: 15 - 23 degrees

- From the 1st to the 3rd of Tet: warmer weather, ranging from 17 - 23 degrees, clear skies, possible light sunshine

(3) Weather Forecast for the 2025 Tet holiday in the South

The weather for Tet 2025 in the South is relatively warm and pleasant as the weather transitions to the dry season, with clear skies. According to forecasts from global weather sites, during the 2025 Lunar New Year, the South will have weather quite similar to previous years. Accordingly:

- Average temperature during the 2025 Tet holiday will be from 23 - 32 degrees Celsius.

- From the 1st to the 3rd of Tet: 23 - 33 degrees, suitable for outdoor activities and Tet celebrations

Note: Information is for reference only!

What is the weather forecast for the 2025 Tet holiday in Vietnam? (Image from the Internet)

Is overtime during the 2025 Tet holiday subject to personal income tax in Vietnam?

Based on Point i, Clause 1, Article 3 of Circular 111/2013/TT-BTC, it is stipulated that certain incomes are exempt from tax as follows:

Tax-exempt incomes

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

...

i) Income from wages and salaries for night work, overtime work, paid at a rate higher than the wage, salary for daytime work, and regular working hours according to the Labor Code. Specifically, as follows:

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

Example 2: Mr. A has a wage rate for normal working days in accordance with the Labor Code of 40,000 VND/hour.

- In the case that an individual works overtime on a regular day and 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 that an individual works overtime on a holiday or day off and 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 make a detailed list reflecting the time of night work, overtime work, and additional wages paid for night work, overtime work. This list should be kept at the income-paying unit and presented upon request of the tax authority.

...

Thus, overtime wages during the 2025 Tet holiday are only exempt from personal income tax concerning the portion of the income from wages that are paid higher than the wages for daytime work and regular working hours as prescribed by the Labor Code 2019.

The portion of wages for daytime work and regular working hours on normal days will still be subject to personal income tax.

Is the Tet bonus from the employer in 2025 subject to personal income tax in Vietnam?

Based on Point e, Clause 2, Article 2 of Circular 111/2013/TT-BTC, it is stipulated regarding taxable incomes as follows:

Taxable incomes

According to Article 3 of the Personal Income Tax Law and Article 3 of Decree No. 65/2013/ND-CP, taxable incomes include:

...

2. Income from wages, salaries

Income from wages, salaries is income received by the employee from the employer, including:

...

e) Bonuses in cash or non-cash form in any manner, including stock bonuses, except for the following bonuses:

e.1) Bonuses associated with titles awarded by the State, including bonuses accompanied by emulation titles, or forms of commendation as stipulated by the laws on emulation and commendation, specifically:

e.1.1) Bonuses associated with emulation titles, such as National Emulation Soldier; Emulation Soldier at ministry, sector, central union, province, and city under central management levels; local Emulation Soldier, Advanced Worker, Outstanding Soldier.

e.1.2) Bonuses acemployering forms of commendation.

e.1.3) Bonuses acemployering titles awarded by the State.

e.1.4) Bonuses acemployering awards by Associations, organizations belonging to Central and local political organizations, political-sociological organizations, social organizations, and social-professional organizations, awarded in accordance with the charters of the organization, and in accordance with the Law on Emulation and Commendation.

...

Thus, the Tet bonus from the employer in 2025 is not one of the exempted bonus types according to the above regulations.

Therefore, the Tet bonus 2025 received by employees from the employer will be subject to personal income tax.