Overtime pay in Vietnam 2026: weekday, weekend, holiday, night

Overtime in Vietnam is paid at at least 150% of the normal hourly wage on working days, 200% on weekly rest days and 300% on public holidays and Tết, with extra on top for hours worked at night, up to 390%. On a monthly salary of VND 10.4 million (VND 50,000 an hour), an evening of overtime on a weekday is worth VND 75,000 an hour and an hour on National Day is worth VND 150,000. These rules come from the 2019 Labour Code and apply to anyone on a Vietnamese labour contract, foreign employees included.

Key takeaways

• Legal basis: Articles 98 and 107 of the Labour Code 2019 and Articles 55–57 of Decree 145/2020/NĐ-CP, still in force in October 2026.
• Minimum rates: 150% on working days, 200% on weekly rest days, 300% on public holidays and paid days off.
• Night work (10 pm to 6 am) adds at least 30%; overtime at night adds a further 20%.
• Hourly wage = monthly salary ÷ the company's normal working days in the month ÷ 8.
• Limits: 40 overtime hours a month and 200 a year (300 in some industries), always with the employee's consent.
• The overtime premium above the normal wage is exempt from personal income tax.

Overtime rates at a glance

These are floors. Employers may agree to pay more, never less.

Working out your hourly wage

Article 55 of Decree 145/2020/NĐ-CP bases overtime on the wage actually paid for your job in the month, divided by the normal hours. Overtime pay, night premiums, bonuses and allowances for meals, fuel, phone, housing or childcare are left out.

Hourly wage = monthly salary ÷ normal working days in the month ÷ 8.

The number of normal working days is set by the company's internal rules, at most 26. This catches many people out: on the same salary, a five-day-week company has a higher hourly rate.

For a quick figure on any mix of hours, use the overtime pay calculator; to see what the month's salary leaves after insurance and tax, try the gross to net salary calculator.

How night overtime adds up

Under Article 57 of Decree 145/2020/NĐ-CP, an hour of overtime at night has three parts:

1. hourly wage × the overtime rate (150%, 200% or 300%);
2. hourly wage × 30% for night work;
3. 20% of that day's daytime hourly pay.

The third part depends on the day. On a normal working day it is 20% of the normal wage if you only worked overtime at night, or 20% of the 150% overtime rate if you also stayed late in the evening. On a rest day it is 20% of 200%, on a holiday 20% of 300%. That gives the totals in the table: 200% or 210%, 270% and 390%.

A month of overtime, worked through

Mai earns VND 10.4 million at a factory with a 26-day month, so her hourly wage is VND 50,000. In September 2026 she worked:

Forty hours is exactly the monthly ceiling. Her normal pay for the holiday is already inside her monthly salary; the VND 1.2 million is on top. A worker paid by the day would also receive that day's normal wage.

Is overtime taxed?

Only partly. The premium above your normal hourly wage is exempt from personal income tax; the part equal to normal pay is taxed as usual. In Mai's case, 40 hours at the normal rate would be VND 2,000,000, which is taxable, while the remaining VND 1,920,000 is exempt. Timesheets and payslips need to show the overtime hours for the exemption to apply. The Vietnam personal income tax calculator and the guide to Vietnam's personal income tax in 2026 cover the brackets.

How much overtime is allowed?

Article 107 of the Labour Code and Decree 145/2020/NĐ-CP set the limits:

• the employee must agree; overtime cannot be imposed;
• per day, overtime may not exceed 50% of normal hours, and on a weekly schedule normal plus overtime hours may not exceed 12;
• 40 hours a month;
• 200 hours a year, or 300 in sectors such as textiles and garments, footwear, electronics, food processing, power generation, telecoms and water supply, where the employer must notify the provincial labour authority.

Emergencies such as natural disasters, fires or mobilisation orders are the exception: there is no limit and staff cannot refuse.

Which days count as public holidays

The Labour Code gives 11 paid public holidays: New Year's Day (1 day), Tết (5 days), the Hùng Kings' Commemoration on the 10th day of the third lunar month (1), Reunification Day on 30 April (1), Labour Day on 1 May (1) and National Day (2). From 2026, 24 November, Vietnamese Culture Day, is also a paid day off.

A day off in lieu, given when a holiday falls on a weekly rest day, is itself a paid day off, so working it also earns at least 300%. Exact dates for next year are in Tết 2027 and Vietnam's public holidays in 2027, and lunar dates can be checked with the Vietnamese lunar calendar converter.

Frequently asked questions

Does the 300% holiday rate include the normal holiday pay?

No. Monthly-paid staff keep their usual pay for the holiday and get at least 300% for the hours worked on top. Day-paid staff also receive that day's normal wage.

Is Sunday always paid at 200%?

Only if Sunday is the company's weekly rest day. If your employer has chosen a different rest day, Sunday counts as a normal working day.

Do allowances count towards the hourly wage?

Job-related allowances in the contract, such as position, responsibility or hazardous-work allowances, do. Bonuses and allowances for meals, fuel, phone, housing or childcare do not.

Can my employer make overtime compulsory?

No, outside emergencies like natural disasters, fires or mobilisation orders. Article 107 of the Labour Code requires your agreement and caps the hours by day, month and year.

Is a regular night shift paid as overtime?

No. If the night shift is part of your normal hours you get at least 130% of the hourly wage. Only hours beyond your normal schedule count as overtime.