Hanoi Department of Education and Training announces 2024 New Year's holiday schedule for students. How many days will students have off for the 2024 New Year's holiday?
Ha Noi Department of Education and Training announces the 2024 New Year's holiday schedule for students? How many days off do students get for the 2024 New Year?
The Ha Noi Department of Education and Training officially announces the 2024 New Year's holiday schedule. For units and schools under the Department, employees and workers will have 1 day off, Monday, January 1, 2024.
The holiday schedule for students is as follows:
- Due to December 30 and 31, 2023 falling on Saturday and Sunday, the 2024 New Year's holiday will vary for different students:
- Kindergarten and primary students: 3 consecutive days off (from December 30, 2023, to the end of January 1, 2024) (in case students do not attend school on Saturday).
- Secondary and High School students: Due to students at this level having classes on Saturday, they will have 2 days off (from December 31, 2023, to the end of January 1, 2024).
- College and university students: The number of days off will depend on the school's schedule and individual courses. Besides the general holiday schedule, the specific holiday break for students will follow the special regulations of each school.
Ha Noi Department of Education and Training announces the 2024 New Year's holiday schedule for students? How many days off do students get for the 2024 New Year? (Image from Internet)
What are the wage regulations for workers working during the 2024 New Year holidays?
Article 98 of the Labor Code 2019 stipulates the wages for overtime work and night work as follows:
Overtime and night work wages
1. Overtime wages are calculated based on the wage unit price or the actual paid wages according to the current job as follows:
a) On regular days, at least 150%;
b) On weekly days off, at least 200%;
c) On holidays, Tet, paid days off, at least 300% excluding the wages for holidays, Tet, and paid days off for laborers receiving daily wages.
2. Laborers working at night shall be paid an additional amount of at least 30% of the wage unit price or the actual paid wages according to the regular working day rate.
3. Laborers working overtime at night shall be paid an additional 20% of the wage unit price or the actual paid wages according to the daytime work of the regular working day, weekly day off, or holidays, Tet, in addition to the wages stipulated in clauses 1 and 2 of this Article.
4. The Government of Vietnam stipulates detailed regulations for this Article.
Thus, according to the above regulation, laborers working during the 2024 Tet holiday shall be entitled to wages as follows:
- At least 300% excluding the wages for holidays, Tet, and paid days off for laborers receiving daily wages.
In case of working at night, an additional amount of at least 30% of the wage unit price or the actual paid wages according to the regular working day rate and an additional 20% of the wage unit price or the actual paid wages according to the daytime work of holidays, Tet will be paid.
Are bonuses during the 2024 Tet subject to personal income tax?
According to point e, clause 2, Article 2 of Circular 111/2013/TT-BTC regulating taxable incomes:
Taxable incomes
...
2. Incomes from salaries and wages
...
e) Monetary or non-monetary bonuses in all forms, including stock bonuses, except for the following monetary bonuses:
e.1) Bonuses accompanying titles awarded by the State, including bonuses accompanying emulative titles, commendation forms according to the law on emulation and commendation, specifically:
e.1.1) Bonuses accompanying emulative titles such as National Emulation Soldiers; Ministry, sector, central union, province, centrally affiliated city Emulation Soldiers; grassroots Emulation Soldiers, Advanced Laborers, Advanced Soldiers.
e.1.2) Bonuses accompanying commendation forms.
e.1.3) Bonuses accompanying titles awarded by the State.
e.1.4) Bonuses accompanying awards from Associations, organizations belonging to Central Committees, political organizations, political-social organizations, social organizations, social-professional organizations of central and local levels in line with the organization's charter and concurrently with the Law on Emulation and Commendation.
e.1.5) Bonuses accompanying the Ho Chi Minh Prize, State Prize.
e.1.6) Bonuses accompanying Medals, Badges.
e.1.7) Bonuses accompanying Certificates of Merit, Commendation Letters.
The authority to decide on commendations, bonus amounts accompanying emulative titles, and commendation forms must conform to the Law on Emulation and Commendation.
e.2) Bonuses accompanying national awards, international awards recognized by the Government of Vietnam.
e.3) Bonuses for technical improvements, inventions, patents recognized by competent State agencies.
e.4) Bonuses for detecting, reporting legal violations to competent State agencies.
...
Thus, bonuses in monetary or non-monetary forms, including stock bonuses, that laborers receive are subject to personal income tax, except for the monetary bonuses specified above according to the regulation.
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