How Should Wages Be Calculated When Working on a Holiday That Falls on a Weekly Day Off?

Translation:

This Lunar New Year, the 3rd day of Tet falls on a Sunday. Thus, if one works on that day, how should the salary be calculated in accordance with the law? Normally, our company has a weekly day off on Sundays.

Based on the provisions in Clause 3, Article 111 of the 2019 Labor Code (effective from January 1, 2021):

If the weekly day off coincides with the holidays specified in Clause 1, Article 112 of this Code, the employee is entitled to a compensatory day off on the next working day.

According to this provision, if your company's weekly day off coincides with the Lunar New Year holiday (the 3rd day of Tet), the company must arrange for the employee to take a compensatory day off on the following day, which is Monday (the 4th day of Tet).

Regarding wage calculation, after the weekly day off is compensated on the next day, the Sunday on which the employee works is considered a holiday.

Therefore, the calculation of wages for employees working overtime on holidays will apply according to Point c, Clause 1, Article 98 of the 2019 Labor Code. To be specific:

On holidays, paid days off, the wage rate is at least 300%, not including the wage for holidays, paid days off for employees receiving daily wages.

Thus, under this provision, if an employee works on a holiday, the company must pay them at least 300% of their wages, excluding the paid holiday wage (in total, if an employee works on a holiday, the company will have to pay 400% of the wage).

In contrast, the next Monday is considered a compensatory day for the weekly day off. If the employee works on that day, they will be paid at least 200% of their wages according to Point b, Clause 1, Article 98 of the 2019 Labor Code.

Sincerely,

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