Working overtime in Vietnam
Some basic rules about working overtime in Vietnam are:
- Normal working time is limited to 8 hours per day and 48 hours per week.
- The aggregate overtime should not exceed 300 hours per year.
- Night working time is from 22:00 to 6:00.
- Overtime payment is exempt from personal income tax.
The table below provides for the overtime rate that an employer must pay an employee if the employee is working overtime. The rate is calculated over salary paid during normal working hour.