VI When will employees have 4 days off according to Notice 6150 for the holiday on 2/9/2025? Let’s find out more with Pham Consult!
When will employees have 4 days off according to Notice 6150 for the holiday on 2/9/2025?
Pursuant to Article 112 of the 2019 Labor Code, employees are entitled to 2 days off with full pay for the National Day holiday on 2/9/2025 (September 2 and 1 day before or after).
At the same time, according to Notice 6150/TB-BLDTBXH in 2024, the official National Day holiday schedule for September 2, 2025 is as follows:
– Officials, civil servants, and public employees will have a holiday for the National Day holiday in 2025 from Saturday, August 30, 2025 to Tuesday, September 2, 2025. This holiday includes 02 National Day holidays and 02 weekly days off.
*Note: Agencies and units that do not implement a fixed holiday schedule on Saturday and Sunday every week will base on the specific program and plan of the unit to arrange a suitable holiday schedule, in accordance with the provisions of law.
– Employers are encouraged to apply the National Day holiday time for employees as prescribed for officials, civil servants, and public employees.
*Note: If the weekly day off coincides with the public holiday prescribed in Clause 1, Article 112 of the 2019 Labor Code, the employee will be entitled to take a compensatory weekly day off on the next working day as prescribed in Clause 3, Article 111 of the 2019 Labor Code.
It can be seen that the official 2025 September 2 holiday schedule stated above states that cadres, civil servants, and public employees will have 4 consecutive days off, while for employees, it depends on the employer’s decision to choose the holiday plan.
Thus, the official 2025 September 2 holiday schedule for cadres, civil servants, and public employees is as follows:
(1) For cadres, civil servants, and public employees
National Day September 2025 will be off from Saturday, August 30, 2025 to Tuesday, September 2, 2025.
(2) For employees
*If the employer chooses the option of taking 1 consecutive day off for the National Day holiday on September 2nd before September 2nd, 2025:
– For employees whose weekly day off falls on Saturday or Sunday, the employee will have 4 days off from Saturday, August 30th, 2025 to Tuesday, September 2nd, 2025.
– For employees whose weekly day off falls on Sunday, the employee will have 3 days off from Sunday, August 31st, 2025 to Tuesday, September 2nd, 2025.
*If the employer chooses the option of taking 1 consecutive day off for the National Day holiday on September 2nd after September 2nd, 2025:
The employee will have 2 days off from Tuesday, September 2nd, 2025 to Wednesday, September 3rd, 2025.
Accordingly, the 2025 9/2 holiday schedule is 4 days off for employees when:
– Employees have a weekly holiday schedule on Saturday and Sunday
– Employers decide to choose the holiday option like officials, civil servants, and public employees, which is to take 1 consecutive day off before the 2025 9/2 holiday. From then on, employees will have 4 days off from August 30, 2025 to September 2, 2025.
How will you be paid for working on the 2025 9/2 holiday?
Pursuant to Article 98 of the 2019 Labor Code, the regulations on overtime and night work wages are as follows:
Overtime and night work wages
- Employees who work overtime are paid according to the unit price of wages or actual wages paid for the work being done as follows:
- a) On regular days, at least 150%
- b) On weekly days off, at least 200%
- c) On holidays, Tet, and paid leave days, at least 300% excluding holiday and Tet wages, and paid leave days for employees receiving daily wages.
- Employees who work at night are paid an additional amount of at least 30% of the wages calculated according to the unit price of wages or actual wages paid for the work of a normal working day.
- Employees working overtime at night, in addition to being paid according to the provisions in Clause 1 and Clause 2 of this Article, shall also be paid an additional 20% of their salary calculated according to the unit price.
wages or wages for work done during the day of a normal working day or a weekly day off or a holiday.
- The Government shall detail this Article.
Accordingly, in the case of employees working on a holiday, the employee shall receive a salary of at least 300%, not including the holiday salary for employees receiving daily wages.
In addition, in the case of employees working at night, they shall be paid at least 30% more of the salary of a normal working day and 20% of the salary of a holiday.
Thus, when working on the holiday of September 2, 2025, the salary shall be calculated as follows:
– Working during the day: Receive at least 400% of the salary.
– Working at night: Receive at least 490% of the salary.
Are overtime wages on the holiday of September 2, 2025 subject to personal income tax?
Pursuant to the provisions of Point i, Clause 1, Article 3 of Circular 111/2013/TT-BTC, the following provisions apply:
Tax-exempt income
- i) Income from wages and salaries for night work and overtime paid higher than wages and salaries for day work and working within the prescribed hours of the Labor Code. Specifically as follows:
i.1) The higher wages and salaries paid for night work and overtime are exempt from tax based on the actual wages and salaries paid for night work and overtime minus (-) the wages and salaries calculated on a normal working day.
Example 2: Mr. A has a salary paid on a normal working day according to the provisions of the Labor Code of 40,000 VND/hour.
– In case an individual works overtime on a weekday, the individual is paid 60,000 VND/hour, the tax-exempt income is:
60,000 VND/hour – 40,000 VND/hour = 20,000 VND/hour
– In case an individual works overtime on a day off or holiday, the individual is paid 80,000 VND/hour, the tax-exempt income is:
80,000 VND/hour – 40,000 VND/hour = 40,000 VND/hour
Thus, based on the above regulations, the higher salary and wages paid due to working at night or working overtime are exempt from tax based on the actual salary and wages paid due to working at night or working overtime minus (-) the salary and wages calculated on a normal working day.
Therefore, according to the above regulations, if the income from working on holidays on 29/2025 is paid higher than the normal day, the higher income is exempt from personal income tax. The income paid equal to the normal day is subject to personal income tax.
For example: Mr. A has a salary paid according to the normal working day according to the provisions of the Labor Code of 40,000 VND/hour.
– In case an individual works overtime on a normal day, the individual is paid 60,000 VND/hour, the tax-exempt income is:
60,000 VND/hour – 40,000 VND/hour = 20,000 VND/hour
– In case an individual works overtime on a day off or holiday, the individual is paid 80,000 VND/hour, the tax-exempt income is:
80,000 VND/hour – 40,000 VND/hour = 40,000 VND/hour
