What are public holidays for foreign employees in Vietnam?

What are requirements for foreigners to work in Vietnam?

Pursuant to Article 151 of the Labor Code in 2019 stipulating requirements for foreigners to work in Vietnam as follows:

Requirements for foreigners to work in Vietnam.

1. A foreign employee means a person who has a foreign nationality and:

a) is at last 18 years of age and has full legal capacity;

b) has qualifications, occupational skills, practical experience and adequate health as prescribed by the Minister of Health;

c) is not serving a sentence; does not have an unspent conviction; is not undergoing criminal prosecution under his/her home country’s law or Vietnam’s law;

d) has a work permit granted by a competent authority of Vietnam, except in the cases stipulated in Article 154 of this Labor Code.

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As regulations above, a foreign employee must satisfy following requirements:

a) He/she is at last 18 years of age and has full legal capacity;

b) He/she has qualifications, occupational skills, practical experience and adequate health as prescribed by the Minister of Health;

c) He/she is not serving a sentence; does not have an unspent conviction; is not undergoing criminal prosecution under his/her home country’s law or Vietnam’s law;

d) He/she has a work permit granted by a competent authority of Vietnam, except in the cases of work permit exemption for foreign employees in Vietnam.

What are public holidays for foreign employees in Vietnam? - Image from Internet

What are public holidays for foreign employees in Vietnam?

Pursuant to Article 112 of the Labor Code in 2019 stipulating public holidays as follows:

Public holidays

1. Employees shall be entitled to fully paid days off on the following public holidays:

a) Gregorian Calendar New Year Holiday: 01 day (the 1^st of January of the Gregorian calendar);

b) Lunar New Year Holidays: 05 days;

c) Victory Day: 01 day (the 30^th of April of the Gregorian calendar);

d) International Labor Day: 01 day (the 1^st of May of the Gregorian calendar);

dd) National Day: 02 days (the 2^nd of September of the Gregorian calendar and the previous or next day);

e) Hung Kings Commemoration Day: 01 day (the 10^th of the third month of the Lunar calendar).

2. Foreign employees in Vietnam are entitled to 01 traditional public holiday and 01 National Day of their country, in addition to the public holidays stipulated in Clause 1 of this Article.

3. The Prime Minister shall decide the specific public holidays mentioned in Point b and Point dd Clause 1 of this Article on an annual basis.

As regulations above, public holidays for foreign employees in Vietnam are as follows:

[1] Public holidays that are similar to those of Vietnamese workers, including:

- Gregorian Calendar New Year Holiday

- Lunar New Year Holidays

- Victory Day

- International Labor Day

- National Day

[2] Iconic public holidays for foreign employees in Vietnam

- Traditional public holiday

- National Day of their country

Are foreign employees residing in Vietnam subject to personal income tax?

Pursuant to Article 2 of the Law on Personal Income Tax in 2007 stipulating taxpayers as follows:

Taxpayers

1. Personal income taxpayers include residents who earn taxable incomes specified in Article 3 of this Law inside and outside the Vietnamese territory and non-residents who earn taxable incomes specified in Article 3 of this Law inside the Vietnamese territory.

2. Resident means a person who satisfies one of the following conditions:

a/ Being present in Vietnam for 183 days or more in a calendar year or 12 consecutive months counting from the first date of their presence in Vietnam;

b/ Having a place of habitual residence in Vietnam, which is a registered place of permanent residence or a rented house for dwelling in Vietnam under a term rent contract.

3. Non-resident means a person who does not satisfy any of the conditions specified in Clause 2 of this Article.

As regulations above, personal income taxpayers include residents and non-residents. Foreign employees residing in Vietnam are subject to personal income tax if they earn taxable incomes in Vietnam.

The tax rate that foreign employees have to pay will depend on whether they are classified as a resident or non-resident.

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