Overtime pay on a VND 40 million salary
Updated: · By the Công Cụ Nhanh team
Hourly wage on VND 40 million by working days
| Standard working days | Hourly wage | 1 weekday overtime hour | Daily wage |
|---|---|---|---|
| 22 days | VND 227,273 | VND 340,909 | VND 1,818,182 |
| 24 days | VND 208,333 | VND 312,500 | VND 1,666,667 |
| 26 days (default) | VND 192,308 | VND 288,462 | VND 1,538,462 |
8 hours a day. 22 days: Saturdays and Sundays off; 24 days: Sundays and two Saturdays off; 26 days: only Sundays off.
Overtime pay by type of hour
| Type of hour | Rate | Pay for 1 hour |
|---|---|---|
| Weekday, daytime | 150% | VND 288,462 |
| Weekday, night | 200% | VND 384,615 |
| Weekday, night after daytime overtime | 210% | VND 403,846 |
| Rest day, daytime | 200% | VND 384,615 |
| Rest day, night | 270% | VND 519,231 |
| Holiday, daytime | 300% | VND 576,923 |
| Holiday, night | 390% | VND 750,000 |
| Night shift in normal hours (extra pay) | +30% | VND 57,692 |
Night means 10pm to 6am. The night rate = the daytime rate + 30% + 20% of the daytime pay (Article 98 of the 2019 Labour Code, Article 57 of Decree 145/2020/NĐ-CP). A night shift within normal hours is not overtime, so it only adds 30%.
Examples for a month of overtime
| Example | Overtime pay | % of salary |
|---|---|---|
| 20 weekday hours | VND 5,769,231 | 14.4% |
| 40 weekday hours | VND 11,538,462 | 28.8% |
| 24 weekday + 8 Sunday + 8 holiday hours | VND 14,615,385 | 36.5% |
From 1 July 2026, lawful overtime pay within the hour limits is exempt from personal income tax.
On a monthly salary of VND 40 million with 26 working days of 8 hours, the hourly wage is VND 40,000,000 ÷ 208 hours = VND 192,308. Each overtime hour pays at least VND 288,462 on a normal working day, VND 384,615 on the weekly rest day and VND 576,923 on a public holiday or Tết.
If your company has Saturdays off (about 22 working days), the hourly wage is VND 227,273, so a weekday overtime hour pays VND 340,909, VND 52,447 more than with 26 days.
20 weekday overtime hours in a month pay VND 5,769,231, 14.4% of the monthly salary; the full 40 hours (the monthly limit) pay VND 11,538,462.
From 1 July 2026 all lawful overtime and night pay is exempt from personal income tax. Before that only the premium above normal pay was exempt: for 40 weekday hours that is VND 3,846,154, leaving VND 7,692,308 taxable.
Overtime limits
- No more than 40 hours a month and 200 hours a year; 300 hours a year in textiles, footwear, electricity, electronics, food processing, water supply and some other cases.
- Overtime in a day is at most 50% of normal hours; normal plus overtime hours at most 12 a day.
- Overtime needs the employee's consent. Women from the 7th month of pregnancy and parents of a child under 12 months do not have to work overtime or nights unless they agree.
- The rates in the tables are minimums; your company may pay more under its pay rules or your contract. Foreign employees on Vietnamese contracts are covered by the same rules.
Based on the 2019 Labour Code (Articles 98, 106 and 107) and Decree 145/2020/NĐ-CP (Articles 55, 57, 60 and 61); the tax exemption follows Personal Income Tax Law No. 109/2025/QH15 and Decree 253/2026/NĐ-CP. This is an estimate under the default assumptions.
Frequently asked questions
- What is the hourly wage on a VND 40 million salary?
- VND 192,308 with 26 days × 8 hours; VND 208,333 with 24 days and VND 227,273 with Saturdays off (22 days). The standard working days come from your company's pay rules; the salary is not divided by 30.
- How much is one weekday overtime hour on VND 40 million?
- At least VND 288,462 (150% of the hourly wage). After 10pm it is VND 384,615 (200%), or VND 403,846 (210%) if you already did daytime overtime that day.
- How much for 8 hours on a Sunday on VND 40 million?
- If Sunday is your weekly rest day: 8 hours × 200% of VND 192,308 = VND 3,076,923. Each night hour after 10pm pays VND 519,231 (270%).
- How much for 8 hours on a public holiday or Tết?
- 8 hours × 300% of the hourly wage = VND 4,615,385. Monthly-paid staff also keep their normal pay for the holiday inside the monthly salary, so the total is equivalent to 400%.
- How much for the maximum 40 overtime hours a month?
- 40 weekday hours pay VND 11,538,462. Split as 24 weekday hours, 8 Sunday hours and 8 holiday hours, they pay VND 14,615,385. The yearly limit is 200 hours (300 in some industries).
- Do the overtime rates apply to foreigners working in Vietnam?
- Yes. The Labour Code covers foreign employees with Vietnamese employment contracts, so the same minimum rates and limits apply: VND 288,462 per weekday overtime hour on a VND 40 million salary.
Other salaries
See the full overtime pay table