How is daily pay calculated when the New Year's Day holiday is swapped with another day?
If the New Year's Day holiday is swapped for another day, how will the salary for that working day be calculated? This is a question from Ms. Tran Thu T. (Vinh Phu Ward, Nghe An Province).
Reply:When working on New Year's Day, if the holiday is swapped with another regular working day, employees will still only receive 100% of their regular salary and will not be entitled to overtime pay for working on the holiday.
Workers will only be entitled to overtime pay if they work overtime on the 2026 New Year's Day holiday.
Based on Article 98 of the 2019 Labor Code, the following is stipulated:
Overtime pay, night work pay
1. Workers who work overtime are paid based on the hourly wage rate or the actual wage paid for the work being performed as follows:
a) On weekdays, at least 150%;
b) On weekly rest days, at least 200%;
c) On public holidays, Tet holidays, and paid leave days, the compensation must be at least 300% of the regular wage, not including the holiday pay for employees paid on a daily basis.
2. Workers who work at night shall be paid at least 30% more than their regular daily wage or the actual wage paid for the work performed during a normal workday.
3. In addition to the wages stipulated in Clauses 1 and 2 of this Article, employees working overtime at night shall also be paid an extra 20% of their wages calculated based on the hourly wage rate or the wage for the work performed during the day on a normal working day, a weekly rest day, or a public holiday.
4. The Government shall provide detailed regulations for this Article.
Accordingly, when working on holidays, employees will be paid overtime wages at a rate of at least 300%, in addition to their regular holiday pay.
Furthermore, if an employee works at night, they are entitled to at least 30% of their regular daily wage or piece-rate wage. Additionally, if an employee works overtime at night, they are entitled to an extra 20% of their regular wage or piece-rate wage for work performed on a public holiday.
Therefore, for working overtime on public holidays like New Year's Day, employees will receive the following salary:
- If working during the day: Employees will receive at least 400% of their regular salary, which includes 100% of their normal daily wage + 300% of their holiday pay.
- If working at night: Employees will receive at least 490% of their regular salary, which includes: 100% of their normal daily wage + 300% of their holiday pay + 30% of their night shift pay + 60% of their night shift overtime pay.
