Time-based wages paid to the Employee will be based on the actual working time of the Employee on monthly, weekly, daily, or hourly basis.
Calculation method of monthly salary:
If the Employee ispaid monthly, the monthly salary will be paid for the whole working month. It should be noted that the monthly salary paid to the Employee will not depend on the number of normal working days in the month if the Employee goes to work for the full number of working days in the month. In this case, the Employer must pay the Employee in full the monthly salary agreed upon in the LC, regardless of the months of the year.
However, if the Employee requests to take unpaid leave and this request is approved by the Employer, the actual salary paid to the Employee in that month can be calculated by referring to the daily wage formula prescribed by the Labour Code.
Calculation method of daily salary
Under the Labour Code, the daily wage will be determined by dividing the monthly salary by the number of normal working days in a month that is chosen by the enterprise as prescribed by labour law.
The Labour Code and its guiding documents have not expanded upon the guidance on how to determine “the number of normal working days in a month that is chosen by the enterprise as prescribed by labour law. In light of the above, each of 12 months has a different number of normal working days in a month for each enterprise in general and possibly each department and division of the business in particular because of the influence of the following two factors: (1) in 12 months, there are 31-day months (such as January, March, May, July, August, October, and December), 30-day months (such as April, Jun, September, and November), and one month that has 28 days or 29 days depending on the year (February); and (2) the weekly working time of the enterprise as specified in the ILR and/or the CLA of the enterprise are 05 working days or 06 working days. Therefore, the number of normal working days in a month can be 21 days,…, 25, 26, or 27 days depending on the particular month.
In the situation in question where there are 27 normal working days in the month as provided by the Employer, the Employee’s salary in that month will be the total monthly salary in the LC divided by 27 days and multiplied by 25 actual working days.
 Article 96.1 of the Labour Code, and Article 54.1 of Decree No. 145/2020/ND-CP of the Government dated 14/12/2020.
 Article 54.1 (a1) of Decree No. 145/2020/ND-CP of the Government dated 14/12/2020.
Article 54.1 (a3) of Decree No. 145/2020/ND-CP of the Government dated 14/12/2020.