2026 Vietnam's Public Holidays and How to Calculate Payroll for Work

Vietnam public holiday regulations are essential for both employers and employees to understand, ensuring legal compliance and proper payroll management. These regulations are a core part of the broader labor law in Vietnam, which every foreign-invested enterprise must adhere to. Misinterpreting these laws can lead to significant payroll errors and legal challenges. This comprehensive guide by G2B provides a complete calendar for 2026, clarifies official paid days off under the Labor Code, and breaks down exactly how to calculate salary for employees who work on these important dates.

A complete calendar of 2026 Vietnam holidays & observances

The following is a comprehensive calendar of significant dates in Vietnam for 2026. It is important to distinguish between official, legally mandated paid public holidays and other cultural or commemorative observances that are not paid days off. This distinction is vital for accurate payroll and workforce management.

Official paid public holidays in Vietnam 2026

Under Article 112 of the Vietnamese Labor Code (2019), employees are entitled to 11 days of fully paid leave for specific national holidays. These are the only dates that legally require employers to provide a paid day off. The official paid public holidays ensure that employees can participate in significant national and cultural events without loss of income.

Understanding these entitlements is the first step in hiring employees in Vietnam and building a compliant compensation package

Employee entitlements on public holidays

Paid day off

On the 11 official public holidays, employees are entitled to their full salary for the day without having to work. This is a mandatory benefit stipulated by the Labor Code.

Holidays falling on a weekend

A crucial rule for employers to understand is how to handle holidays that fall on a weekly day off. If a public holiday falls on a weekend (such as a Saturday or Sunday, depending on the company's work schedule), the employee is entitled to a paid day off on the next working day. This ensures that every employee receives their full entitlement of 11 paid holidays. For example, in 2026, Hung Kings' Commemoration Day falls on Sunday, April 26th, so employees will receive a compensatory day off on Monday, April 27th.

How to calculate payroll for work on a public holiday

There are instances where businesses require employees to work during public holidays. In such cases, the law mandates specific, higher rates of pay to compensate the employee. These calculations must be based on the employee's basic salary, which cannot be lower than Vietnam's minimum wage for the specific region.

Salary calculation for working on a public holiday

An employee who consents to work on a public holiday is entitled to receive their regular day's wage (100%) plus an overtime premium.

Day shift

The Vietnamese Labor Code stipulates that an employee working on a public holiday must receive at least 300% of their regular daily wage. This is an overtime premium paid in addition to the 100% holiday pay they are already entitled to for that day. Therefore, the total effective payment for an employee working the day shift on a public holiday is 400% of their normal daily wage.

Night shift

For employees working the night shift (from 10:00 p.m. to 6:00 a.m.) on a public holiday, the compensation is even higher. The calculation is as follows:

• The 300% overtime premium for working on a holiday.
• An additional 30% of the normal hourly wage for working at night.
• An extra 20% of the holiday overtime rate for the hours worked at night. This results in a total payment of at least 490% of the normal hourly wage for the hours worked during the night shift on a public holiday. To ensure these complex calculations are accurate and tax-compliant, companies often rely on a qualified chief accountant in Vietnam to oversee the payroll process

Provide a clear example

• Example: An employee's normal daily wage is 500,000 VND. If they work during the daytime on a public holiday, their total earnings for that day would be: 500,000 VND (base holiday pay) + (500,000 VND x 300% overtime premium) = 2,000,000 VND.

Employee works on public holiday receiving their regular day's wage much higher

Frequently asked questions (FAQ)

• Can an employer force an employee to work on a public holiday? No, an employer cannot force an employee to work on a public holiday. Overtime work, including work on holidays, requires the employee's consent, except in specific cases outlined by the government to ensure national defence, security, or to protect human life and property.
• What is the pay rate for working on the Lunar New Year (Tet)? The pay rate for working during the Lunar New Year (Tet) is the same as for any other official public holiday. An employee must be paid at least 300% of their regular salary as an overtime premium, in addition to their normal holiday pay for the day.
• Do part-time employees receive public holiday pay? Yes, part-time employees are entitled to the same rights and benefits as full-time employees on a pro-rata basis, including paid public holidays. Employers must also ensure that all eligible employees are registered for social insurance, regardless of their holiday work schedule.
• What's the difference between official public holidays and other observances like Women's Day? Official public holidays are the 11 days mandated by Article 112 of the Labor Code, for which employees are legally entitled to a paid day off. Other observances, such as International Women's Day or Vietnamese Teachers' Day, are culturally significant but are not paid holidays unless the employer chooses to grant the day off as an additional benefit.

Mastering the nuances of Vietnam's public holiday schedule is a fundamental aspect of compliant and effective business administration. By adhering to the legal requirements for the 11 official paid holidays, including the rules for weekend observances and correct payroll calculations, employers can avoid legal pitfalls and demonstrate a commitment to employee welfare. For expert assistance with company formation service in Vietnam and ensuring your business's annual compliance, contact the specialists at G2B today!