How many days off shall employees be entitled to on the National Day (the 2nd of September) in Vietnam?

What does the 2nd of September mean in Vietnam?

Vietnam National Day is an official holiday of Vietnam taking place on the 2nd of September every year. This day commemorates the day when President Ho Chi Minh read the Declaration of Independence at Ba Dinh Square, Hanoi giving birth to the Democratic Republic of Vietnam and the Socialist Republic of Vietnam nowadays.

National Day, the 2nd of September, is considered a milestone marking the thousand-year journey of building and defending the country of the Vietnamese people.

The Declaration of Independence read by President Ho Chi Minh at Ba Dinh Square, Hanoi is considered a legal document affirming that Vietnam is free and independent.

How many days off shall employees be entitled to on the National Day (the 2nd of September) in Vietnam?

Pursuant to Article 112 of the Labor Code in 2019 stipulating public holidays in Vietnam 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 1st of January of the Gregorian calendar);

b) Lunar New Year Holidays: 05 days;

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

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

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

e) Hung Kings Commemoration Day: 01 day (the 10th 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.

Pursuant to Section 1 of Official Dispatch 8056/VPCP-KGVX in 2022 stipulating the National Day holiday in 2023 as follows:

1. Agree with the proposal in the above document of the Ministry of Labor, War Invalids and Social Affairs about the Lunar New Year holiday from January 20, 2023 to the end of January 26, 2023 and the National Day holiday from September 1, 2023 to the end of September 4, 2023.

Agencies and units implementing the above holiday schedule must arrange reasonable work arrangements to handle continuous work, ensuring good service to the organization and the people.

As regulations above, employees shall be entitled to 02 fully paid days off on National Day (the 2nd of September of the Gregorian calendar and the previous or next day).

- In case the employee works on Saturday (September 2, 2023), the employee is entitled to 3 days off: from September 1, 2023 (Friday) to the end of September 3, 2023 (Sunday).

- In case the employee does not work on Saturday (September 2, 2023), the employee is entitled to 04 days off: from September 1, 2023 (Friday) to the end of September 4, 2023 (Monday). ).

For cadres, civil servants and State agencies: from September 1, 2023 to the end of September 4, 2023.

Shall rewards in cash on National Day, the 2nd of September be subject to taxable incomes in Vietnam?

Pursuant to Clause 2.a, 2.b, 2.e, Article 2 of the Circular 111/2013/TT-BTC stipulating taxable incomes as follows:

Taxable incomes

...

2. Incomes from wages and remunerations.

Incomes from wages and remunerations (hereinafter referred to as wages) are incomes paid to employees from employers, including:

a) Wages, remunerations, and the other amounts paid as wages or remunerations in cash or not in cash.

b) Allowances and benefits, except for:

...

e) Rewards in cash or not in cash in any shape or form, including rewards in the form of securities, except for:

e.1) Prize money associated with the titles awarded by the State, including the prize money associated with honorary titles as prescribed by law:

e.1.1) Prize money associated with honorary titles awarded by Ministries, central and provincial agencies and associations, excellent employee titles.

e.1.2) Prize money associated with the awards.

e.1.3) Prize money associated with the titles awarded by the State.

e.1.4) Prize money associated with the awards presented by associations and organizations belonging to central and local political organizations, socio-political organizations, social organizations, social organizations that conforms with there charters and the Law on Emulation and commendation.

e.1.5) Prize money associated with the Ho Chi Minh Prize and National Prize.

e.1.6) Prize money associated with medals or badges.

e.1.7) Prize money associated with certificates of merit

The powers to decide the commendation and prize money associated with the titles and awards above must be conformable with the Law on Emulation and commendation.

...

As regulations above, rewards in cash on National Day, the 2nd of September are amounts paid as wages or remunerations.

Therefore, rewards in cash on National Day, the 2nd of September shall be subject to taxable incomes in Vietnam.

Best regards!