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.

Overtime hours	Overtime rate
Working overtime on weekdays at day time	150%
Working overtime on weekdays at night time	200%
Working overtime on weekend at day time	200%
Working overtime on weekend at night time	270%
Working overtime on Tet or other public holiday at day time	300%
Working overtime on Tet or other public holiday at night time	390%

Updated 25 March 2015: Regarding overtime payment, only the amount exceeding the normal salary rate  (not the whole overtime payment) is exempt from personal income tax.