Is it possible to take a week off from work because my grandmother passed away? Are the money for unused annual leave subject to personal income tax in Vietnam?

Is it possible to take a week off from work because my grandmother passed away?

I would like to ask: If my grandmother passed away, can I ask the company for a week off to take care of her funeral as it takes time to travel since my home is in the countryside.

Answer:

According to Article 115 of the Labor Code in 2019, regulations on personal leave and unpaid leave are as follows:

1. An employee is entitled to take a fully paid personal leave in the following circumstances, as long as it is notified to the employer in advance:

a) Marriage: 03 days;

b) Marriage of his/her biological child or adopted child: 01 day;

c) Death of his/her biological or adoptive parent; death of his/her spouse’s biological or adoptive parent; death of spouse, biological or adopted child: 03 days.

2. An employee is entitled to take 01 day of unpaid leave and must inform the employer in the case of the death of his/her grandparent or biological sibling; marriage of his/her parent or natural sibling.

3. The employee may negotiate with his/her employer on taking unpaid leave other than the leave stipulated in Clause 1 and Clause 2 of this Article.

Thus, in the case of the death of a grandmother, the employee will be entitled to 1 day of unpaid leave. In case you want to take a week off to take care of your grandmother's funeral, you can negotiate with the company to take more unpaid leave.

If the company agrees, you can take those leaves. Otherwise, please prefer regulations on cases of voluntarily quitting the job (Clause 4, Article 125 of this Code)

Is it possible to take a week off from work because my grandmother passed away? Are the money for unused annual leave subject to personal income tax in Vietnam? - Source: Internet

Are the money for unused annual leave subject to personal income tax in Vietnam?

Question: If the company pays for untaken annual leave days, is that amount subject to personal income tax?

Answer:

According to Point a, Clause 1, Article 2 of the Circular 111/2013/TT-BTC stipulating taxable incomes, they include incomes from wages and remunerations paid to employees from employers, including:

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

Pursuant to Clause 3, Article 113 of the Labor Code in 2019 stipulating as follows:

An employee who, due to employment termination or job loss, has not taken or not entirely taken up his/her annual leave shall be paid in compensation for the untaken leave days

Thus, currently, if an employee terminates the labor contract without taking all the annual leave days, he or she will be paid for the annual leave days he or she has not taken. In essence, this amount is also considered the salary and wages of the employee. So, from my point of view, this amount is subject to income tax and personal income tax.

Am I allowed to take leaves when I'm about to quit my job in Vietnam?

Hello Lawnet. I am working at a company. On August 22, I informed the company that I would quit my job at the company (ie 45 days in advance). Thus, I would like to know if I can take leaves in this period.

Answer:

According to Article 113 of the Labor Code in 2019, regulations on annual leave are as follows:

1. Any employee who has been working for an employer for 12 months is entitled to fully-paid annual leave, which is stipulated in his/her employment contract as follows:

a) 12 working days for employees who work in normal working conditions;

b) 14 working days for employees that are minors, the disabled, employees who do laborious, toxic or dangerous works;

c) 16 working days for employees who do highly laborious, toxic or dangerous works.

2. An employee who has been working for an employer for less than 12 months will have a number of paid leave days proportional to the number of working months.

3. An employee who, due to employment termination or job loss, has not taken or not entirely taken up his/her annual leave shall be paid in compensation for the untaken leave days.

....

Thus, based on the above regulations, if you are still working, within those 45 days you still have the right to request leave. However, please mind the company's regulations before asking for leave.

In addition, if you terminate the labor contract without taking all the days off, the company will pay the salary for the days not taken off. You can use the above regulations to compare them with your case.

Best regards!