Work Day Swap Schedule for April 20 - May 1 Holidays for Officials and Public Employees in Ho Chi Minh City
How is the work shift swap schedule for officials and public employees in Ho Chi Minh City after the April 30-May 1 holiday?
The Ho Chi Minh City People's Committee has just issued a notice regarding the national flag display, the Victory Day (April 30) and International Labor Day (May 1) holidays in 2024.
Officials, public employees, and laborers of state administrative agencies and public service providers will swap their working day from Monday (April 29) to Saturday (May 4). Thus, during the Victory Day April 30 and International Labor Day May 1 holidays in 2024, officials and public employees will have a continuous five-day break from Saturday, April 27 to the end of Wednesday, May 1, 2024 (offsetting work on Saturday, May 4, 2024).
Businesses within the city are encouraged to review the Notice from the Ministry of Labor, Invalids, and Social Affairs to implement appropriately.
Agencies, units, enterprises, schools, hospitals, armed force units, and households are to display the national flag during the aforementioned holidays.
The Chairman of the People's Committee of Thu Duc City, district heads, and heads of agencies and units are assigned to implement the above-mentioned holiday schedule; arrange and manage work shifts properly to ensure continuous operations, providing thorough services for the organization and the public; ensure security, order, fire prevention, disease prevention, safety of agencies, units, and public entertainment areas; agencies or units that do not observe fixed Saturday and Sunday weekly holidays should arrange appropriate holiday schedules, in conformity with the law; promote and remind the public to display the national flag in residential areas and units under their management.
Source: Ho Chi Minh City People's Committee Information Portal
Work shift swap schedule during the April 20-May 1 holiday for officials and public employees in Ho Chi Minh City (Image from the Internet)
Do officials and public employees in Ho Chi Minh City receive bonuses during the April 30 and May 1 holidays?
Bonuses are always a matter of great interest. Currently, the regulations on holiday bonuses for officials and public employees are as follows:
- For officials (Clause 2, Article 12 Law on Officials and Public Servants 2008): Officials are entitled to overtime pay, night work pay, business trip allowances, and other policies as prescribed by law.
- For public employees (Clause 3, Article 12 Law on Public Employees 2010): They are entitled to bonuses and eligible for salary increases as prescribed by law and the regulations of the public service provider.
Currently, the law does not specify separate regulations on bonuses during the April 30 and May 1 holidays; the law does not require agencies or organizations to provide holiday bonuses during these holidays for officials and public employees.
Do bonuses during the April 30 and May 1 holidays have to be subject to personal income tax?
According to the provisions at point e, clause 2, Article 2 of Circular 111/2013/TT-BTC on taxable income:
Taxable income
...
2. Income from wages and salaries
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e) Bonuses in cash or in kind in any form, including bonuses in stocks, except for the following bonuses:
e.1) Bonuses associated with titles conferred by the State, including bonuses associated with emulation titles and rewards as prescribed by the law on emulation and commendation, specifically:
e.1.1) Bonuses associated with emulation titles such as National Emulation Fighter; Ministry, branch, central organization, provincial, city-level Emulation Fighter; grassroots-level Excellent Laborer, Outstanding Cadre.
e.1.2) Bonuses associated with commendation forms.
e.1.3) Bonuses associated with titles conferred by the State.
e.1.4) Bonuses associated with awards given by associations and organizations belonging to political organizations, political-social organizations, socio-political, socio-professional organizations at central and local levels in accordance with their statutes and the law on emulation and commendation.
e.1.5) Bonuses associated with the Ho Chi Minh Award, the State Award.
e.1.6) Bonuses associated with commemorative medals, badges.
e.1.7) Bonuses associated with certificates of merit, commendations.
The authority to issue commendations, the level of bonuses associated with emulation titles, commendations mentioned above must comply with the law on emulation and commendation.
e.2) Bonuses associated with national or international awards recognized by the Vietnamese State.
e.3) Bonuses for improvements, inventions, innovations recognized by competent State authorities.
e.4) Bonuses for detecting and reporting illegal acts to competent State authorities.
...
Thus, bonuses in cash or in kind in any form, including bonuses in stocks that employees receive, will be subject to personal income tax, except for the bonuses mentioned above as prescribed.
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