# Question 84. How are night work salary and night overtime salary calculated?

Working at night is the normal working hours provided by the Labour Code, the CLA or ILR and this period falls within the time frame from 22:00 to 6:00 of the following day[1]. In fact, manufacturing enterprises often specify working shifts, and any Employee who works for the third shift from 22:00 to 6:00 of the following day will be considered working at night.

If the Employee working at night that falls into the said time frame, he or she will be paid for night work salary at the rate of at least[2]: (100% * A) + (30% * A). Thus, the Employee will be paid at least 130% * A, in which, “A” is the actual hourly salary paid for the normal working day.

Pursuant to the Labour Code, overtime is the period of working outside normal working hours prescribed by the Labour Code, CLA or ILR of the enterprise[3]. Overtime at night means that the Employee works overtime from 22:00 to 6:00 of the following day[4]. In fact, for manufacturing enterprises, overtime at night is common for the Employee who has completed the first shift from 6:00 to 14:00, and the Employee is asked to work overtime from 22:00 to 06:00 of the following day (the Employee is ensured to take at least 12 hours off before the next shift and the required number of overtime hours does not exceed 50% of the normal working hours/ no more than 12 hours in a day).

Accordingly, the Employee will be paid a minimum amount of money as follows[5]:

• Overtime at night and on normal working days (if the Employee has not yet worked overtime in the daytime): (150% * A) + (30% * A) + (20% * 100% * A) = 200% * A; or
• Overtime at night and on normal working days (if the Employee has worked overtime in the daytime): (150% * A) + (30% * A) + (20% * 150% * A) = 210% * A; or
• Overtime at night and on weekends: (200% * A) + (30% * A) + (20% * 200% * A) = 270% * A; or
• Overtime at night and on public holidays, Tet holidays, paid leave days: (300% * A) + (30% * A) + (20% * 300% * A) = 390% * A

Note that the Employee ions ly entitled to PIT exemption for the part of night work salary and night overtime salary, which is paid higher than in the daytime working hour[6].

In addition, the actual hourly salary paid for the normal working day will be determined on the basis of the actual salary paid for the current work of the month/week/day by being divided by the number of actual working hours in the month/week/day in which the Employee works overtime (no more than the number of the normal working day of a month and the number of the normal working hour of a day, normal working hour of a week will depend on the internal regulations of the enterprise as prescribed by the law and excluding overtime hours.)

The actually paid hourly salary as aforesaid does not include overtime salary, night overtime salary, salary of public holidays, Tet holidays and paid days off as prescribed by the Labour Code; bonuses as provided for in Article 104 of the Labour Code; initiative rewards; mid-shift meal; allowances for petrol, telephone, travel, housing, child care, child rearing; support for the Employee having dead relatives, the Employee who has close relatives celebrating marriage, birthdays of the Employee, allowances for the Employee encountering any plight in case of labour accidents or occupational diseases, and other allowances and support unrelated to the performance of job or title in the LC[7].

[1] Article 106 of the Labour Code.

[2]Article 56.1 of the Circular No. 145/ND-CP of the Government dated 14/12/2020.

[3] Article 107.1 of the Labour Code.

[4] Article 106 of the Labour Code.

[5] Article 57 of the Decree No. 145/2020/ND-CP of the Government dated 14/12/2020.

[6] Article 4.9 of theLaw on PIT.

[7] Articles 57.1 and 55.1 of the Circular No. 145/2020/ND-CP of the Government dated 14/12/2020.