What's New in Calculating Salaries for Unused Leave Days?

Translation

Clause 3 Article 113 of the 2019 Labor Code (Effective from January 1, 2021) stipulates:

In cases where an employee resigns or loses their job and has not taken their annual leave or has not taken all the days of annual leave, the employer must pay wages for the unused days of leave.

And according to Clause 3 Article 67 of Decree 145/2020/ND-CP (Effective from February 1, 2020):

The wages used as a basis to pay the employee for the unused days of annual leave or days of annual leave not fully taken as stipulated in Clause 3 Article 113 of the Labor Code is the wage as per the labor contract of the month immediately preceding the month in which the employee resigns or loses their job.

Thus, the wages used as a basis to pay for the unused days of annual leave or days of annual leave not fully taken is the wage as per the labor contract of the month immediately preceding the month in which the employee resigns or loses their job.

Sincerely!