Vietnam Annual Leave and Public Holidays: Employer Planning Guide

A Vietnam leave calendar is a control point where statutory minimums, weekly rest rules, production coverage, approvals and payroll inputs meet. The risk is treating annual leave, a statutory holiday, a weekly rest day and a compensatory day as interchangeable. That can create an inaccurate balance, payroll correction or a policy that does not reflect the working pattern actually used.

This guide separates those categories, translates the Labour Code into an employer planning sequence and flags what should be refreshed each year. It focuses on ordinary employment relationships under Vietnam’s Labour Code. It is general information, not legal, tax or employment advice for a particular employee, roster, workplace or dispute.

Direct answer: Vietnam employers should plan annual leave and public holidays through a written leave policy, accurate employee categorisation and payroll-linked time records. After 12 months with an employer, paid annual leave is 12, 14 or 16 working days depending on the statutory category, with a one-day increase for every five years with the same employer. Specific Lunar New Year and National Day dates are determined annually.[1][2]

Start with four separate leave categories

The cleanest employer policy begins by naming the category before approving time away. Annual leave, public holidays, weekly rest, personal leave and unpaid leave may all appear on one attendance calendar, but they arise from different rules and should not be consumed from the same balance. Article 111 addresses weekly breaks; Article 112 lists public holidays; Article 113 governs annual leave. Personal and unpaid leave have their own legal or agreed bases and should be dealt with separately rather than presumed to be annual leave. [1][2]

This distinction matters operationally. A public holiday should not reduce annual leave. A weekly rest day that coincides with a statutory holiday may create compensatory weekly rest. Unpaid leave may need agreement and a dedicated payroll code rather than a retrospective deduction from the leave bank. Treating every non-working day as “leave” obscures the audit trail HR and payroll need. [1][2]

Use the same definitions in the handbook, internal rules, leave system and payroll codes. “Annual leave” is the paid Article 113 entitlement and any more favourable company benefit. “Public holiday” is a paid Article 112 holiday. “Weekly rest” is the employer-set Article 111 rest day. “Compensatory rest” is the next-working-day rest where a public holiday and weekly rest coincide. [1][2]

Figure 1. Statutory leave categories an employer should keep distinct in policy and payroll. Source: Labour Code No. 45/2019/QH14, Articles 111–115.

Annual leave: establish the right baseline before you calculate a balance

The answer to “how many annual leave days does an employee get?” begins with the statutory work category, not a generic company default. An employee who has worked for an employer for 12 months is entitled to fully paid annual leave of 12 working days in normal working conditions, 14 working days for minors, employees with disabilities and employees doing laborious, toxic or dangerous work, and 16 working days for highly laborious, toxic or dangerous work. The employment contract should state the applicable entitlement, and a company may agree a more favourable benefit; that does not change the statutory baseline. [1][2]

For service of less than 12 months, Article 113 provides paid leave proportional to working months. Use a documented method consistent with the law, employment arrangement and leave policy, and test it across joins, transfers and part-year exits. Do not import another country’s HR-system formula without checking its working-month definition and rounding convention locally. [1][2]

Length of service changes the balance as well. Article 114 adds one annual-leave day for every five years of employment with the same employer. This is easily missed after a payroll migration, a legal-entity change or a move from a manual register to software. Keep an auditable service-start date and identify which entity is the employer. A group-wide service convention may be more generous as a policy matter, but it should not be confused with the statutory “same employer” test. [1][2]

The statutory figures are working days. Align the leave ledger with the normal work schedule and weekly-rest arrangement: five-day, six-day and rotating schedules can produce different practical calendars. Retain the employee’s schedule or shift rule alongside the balance rather than asking payroll to infer it from a calendar. [1][2]

Figure 2. Annual leave lifecycle: classification, proportional entitlement, scheduling, service milestone and exit reconciliation. Source: Labour Code No. 45/2019/QH14, Articles 113–114.

Schedule, combine and reconcile annual leave with evidence

Employers have a scheduling role, but the law frames it as a planned process. Under Article 113, the employer regulates the annual-leave timetable after consulting employees and must give advance notice. This is a reason to publish both a calendar and a workable request process. A central annual plan can protect business coverage around Tet, school holidays or project peaks, while a local manager approval path can handle individual requests without turning the policy into a first-come, first-served contest. [1][2]

The parties may agree that annual leave is taken in instalments or combined over a maximum of three years. Carryover is therefore neither automatically prohibited nor automatically unlimited. State who may agree it, where it is recorded, how balances display and what happens without agreement. In a multi-site team, identify whether the approving manager controls the relevant work schedule. [1][2]

Unused annual leave is not a general monthly cash alternative for an active employee. Article 113 specifically requires payment for untaken annual leave when the employee quits or loses the job. At that point, payroll should reconcile statutory entitlement, company-enhanced entitlement if applicable, approved leave, taken leave, corrections and the applicable basis for payment. It is safer to keep the regular leave record current than to attempt a reconstruction after a resignation notice arrives. [1][2]

Annual leave also connects to salary administration: an employee taking annual leave receives an advance payment at least equal to salary for entitled leave days. Check operational treatment against the pay cycle and employment terms. Because each salary note must identify salary, overtime, night-shift pay and deductions, finalise leave and attendance data before payroll approval rather than adjusting it informally after the payslip. [1][2]

Public holidays: use the statutory framework, then refresh the annual calendar

Vietnam’s public-holiday entitlement is a paid leave framework set by Article 112. The statute lists one Gregorian New Year day; five Lunar New Year (Tet) days; Victory Day on 30 April; International Labour Day on 1 May; two National Day days consisting of 2 September and either the preceding or following day; and one Hung Kings Commemoration Day. Foreign employees working in Vietnam are also entitled to one traditional public holiday and one National Day of their home country, in addition to the Article 112 holidays. These additional days should be recorded in the employee’s profile and calendar, not casually handled as annual leave. [1][2]

The statutory number of Tet and National Day days does not by itself supply every annual date. Article 112 assigns the Prime Minister the annual decision on the specific Lunar New Year and National Day holidays. For the 2026 calendar, the Ministry of Home Affairs notice stated that private-sector employers choose one permitted Tet pattern within the statutory five days and, for National Day, provide 2 September plus either 1 or 3 September; it also called for employers to notify their chosen Tet and National Day arrangements at least 30 days before implementation. This is a year-specific notice, not a permanent shortcut for future calendars. 4

At annual planning, separate the statutory entitlement from extended non-working blocks caused by weekends, shift patterns or public-service exchange arrangements. A private business should not assume a public-sector schedule or social-media calendar defines its roster. Check the current official notice, select permitted dates where there is a choice, document the decision and communicate it early. 4

Tell managers, employees, payroll and relevant customers the legal holiday dates, any more favourable company closure days, return-to-work date, weekly-rest arrangement and procedure for essential work. This helps avoid later confusion over annual leave, statutory holidays and additional company benefits. [1][4]

Weekly rest and compensatory days need a separate classification decision

Weekly rest is not merely whatever day is blank on a calendar. Article 111 gives each employee at least 24 consecutive hours of rest each week. Where a work cycle makes that impossible, the employer must ensure an average of at least four days off per month. The employer may schedule weekly rest on Sunday or another fixed day of the week, and that arrangement must be recorded in the internal labour regulations. This written setting is central when holiday and pay questions arise for shift, manufacturing and service teams. [1][2]

If a public holiday coincides with an employee’s weekly rest day, the employee receives compensatory time off on the next working day. The compensatory day should be visibly labelled in the roster, not simply treated as a generic day off. It performs a specific statutory function: it replaces the weekly rest that coincided with the public holiday. Accurate labels make it possible to determine later whether a person was working on a public holiday, a weekly rest day or a compensatory rest day. [1][2]

The distinction becomes especially important if someone works. Article 98 sets minimum overtime pay of at least 150% on normal days, 200% on weekly days off and 300% during public holidays or paid leave, with the statutory qualification for daily-paid employees. But a Ministry of Home Affairs response published in August 2026 explains that overtime on a holiday that coincides with the weekly rest day is treated as holiday work, while overtime on the compensatory rest day is paid as overtime on a weekly rest day under Decree 145’s Article 55. The response also emphasises checking the company’s written weekly-rest rule before classifying the day. [1][3][5]

This guide does not replace the separate analysis required for overtime consent, caps, night work, daily-pay arrangements or special rosters. Its planning message is simpler: do not use the word “holiday” for every day in a long break. Put statutory holiday, weekly rest, compensatory rest, annual leave and company closure into distinct calendar fields. That classification must flow unchanged to attendance and payroll. [1][3][5]

Figure 3. Screening tree for statutory holidays, weekly rest and compensatory rest. Source: Labour Code No. 45/2019/QH14, Articles 111–112; Ministry of Home Affairs response, 22 August 2026; Decree No. 145/2020/ND-CP, Article 55.

Build a leave-to-payroll control, not a stand-alone calendar

A leave policy works only when its data travels cleanly through the monthly process. Attendance needs the official calendar, roster, category, service milestone and approved requests. Managers need coverage visibility and approval limits. Payroll needs approved hours, leave codes, holiday-work records and corrections before the pay run. Employees need a visible balance and error route. [1][2]

Maintain an employee-by-employee leave register with the statutory category, contractual enhancement, start date, five-year milestone, entitlement, approved and taken days, balance, weekly-rest pattern, foreign-employee additional holidays and combining agreement. Retain only fields needed for leave administration and limit access to roles that need it. [1][2]

At each payroll close, reconcile leave and attendance exceptions rather than only total working days. Ask whether a public holiday was incorrectly posted as annual leave, whether a compensatory day is marked correctly, whether any holiday work received the appropriate approval and classification, and whether the payslip input matches the final roster. For 2026 and beyond, also keep regional minimum-wage changes separate from leave accounting but within the same payroll change-control process: the official 2026 regional minimum-wage decree applies by employer location and branch location, so wage parameters should not be guessed from a city label alone. [7][8]

The final reconciliation point is an exit or internal transfer. At exit, preserve the balance history, identify the legal employer, obtain a manager confirmation of taken leave and calculate any statutory payment for unused annual leave under the applicable facts. For an internal move, verify whether the employer of record changes; do not assume service, leave balance or the five-year increment automatically transfers without documented analysis. These checks are faster when the leave record has been maintained throughout the year. [1][2]

Figure 4. Leave-to-payroll control loop. Source basis: Labour Code No. 45/2019/QH14, Articles 95, 98 and 111–114. Control design is VietPard editorial analysis.

What this means for a regional HR and operations manager

For a regional HR or operations manager, the immediate task is to turn the statute into a repeatable local operating calendar. Do not begin by copying the headquarters leave policy. Begin by confirming the Vietnam employing entity, normal work pattern, weekly-rest days, statutory work categories, employee nationalities requiring additional holiday records and the rostered teams that may need coverage during Tet or National Day. Then agree the 2026 or current-year holiday selection with the local management team and communicate it before the notice deadline in the relevant official announcement. [1][4]

The next decision is ownership. Assign one accountable owner for the annual calendar and leave rules, one payroll owner for coded inputs and one manager owner for approvals. Give each owner a short checklist and a defined cut-off. A well-designed workflow uses the same category names in the handbook, leave platform, attendance export and payroll report. That prevents a person who is “off” in one system from being inaccurately shown as using annual leave in another. [1][2]

For a new Vietnam operation, establish the rules before the first public-holiday period rather than treating the first exception as a test case. Ask local advisers to review policies where the workforce includes shift workers, hazardous-work classifications, foreign employees, multiple locations, collective arrangements or a non-standard roster. If the company offers more generous leave, label that benefit clearly and keep the statutory minimum logic visible beneath it. That is fairer to employees and easier to defend in a later audit or employee query. [1][2]

Common mistakes to avoid

Using a single “holiday” code for public holidays, weekly rest, compensatory rest and annual leave. The categories have different legal bases and may lead to different pay treatment when work is performed.

Giving every employee 12 days without checking whether a protected or hazardous-work category produces the 14- or 16-day statutory baseline, or whether the contract provides more.

Assuming annual leave can be carried forward automatically. Combining leave over up to three years is an agreement-based option, not a default balance rule.

Publishing Tet and National Day dates from an old calendar. Those specific dates must be refreshed from the annual official decision or notice.

Applying a public-sector extended break to a private-sector roster without confirming the employer’s selected statutory dates and the actual weekly-rest arrangement.

Paying out unused annual leave as a routine alternative while employment continues, rather than managing requests and balances and applying the stated exit or job-loss rule.

Calculating work on a compensatory day as public-holiday work without first checking the written weekly-rest rule and the official interpretation.

A practical annual planning checklist

Use this checklist before every calendar year and again before a major statutory holiday. It is designed to prompt internal checks, not to determine an employee’s legal entitlement in isolation. [1][2]

Need payroll administration that keeps leave, attendance and employee documentation aligned? Discuss payroll outsourcing with VietPard.

Frequently asked questions

How many annual leave days do employees get in Vietnam?

After 12 months with an employer, the Labour Code sets 12 paid working days for normal working conditions, 14 days for minors, employees with disabilities and stated laborious, toxic or dangerous work, and 16 days for highly laborious, toxic or dangerous work. Service below 12 months receives proportional paid leave. The entitlement increases by one day for every five years with the same employer. Check the work category, contract and company policy before calculating an individual balance. [1][2]

Can annual leave be carried forward in Vietnam?

The Labour Code permits the employee and employer to agree that annual leave is taken in instalments or combined over a maximum of three years. That is not the same as an automatic blanket carryover rule. Employers should document the agreement, show the balance transparently and distinguish annual leave from public-holiday or company-closure days. A policy more favourable than the statutory minimum may be possible, but it should be stated separately. [1][2]

What are the public holidays in Vietnam?

Article 112 provides paid leave for Gregorian New Year, Lunar New Year, Victory Day, International Labour Day, National Day and Hung Kings Commemoration Day. The statute sets one, five, one, one, two and one days respectively. Foreign employees receive one traditional public holiday and one National Day of their home country in addition. Specific Tet and National Day dates are determined annually, so employers should obtain the official current-year notice. [1][2]

Do employees receive a replacement day off when a holiday falls on Sunday?

Where a statutory public holiday coincides with an employee’s weekly rest day, Article 111 provides compensatory time off on the next working day. The weekly-rest day must be established in the employer’s internal labour regulations, so do not assume Sunday is the answer for every roster. For work on the compensatory day, the Ministry of Home Affairs has distinguished its overtime classification from work on the coincident statutory holiday. [1][5]

Is unused annual leave paid out in Vietnam?

Article 113 requires payment for days of annual leave not taken where the employee quits or loses the job. The provision should not be treated as a general right to substitute cash for leave during active employment. Keep the leave ledger current and, at exit, reconcile the relevant statutory entitlement, actual taken leave, approved company benefit and pay basis. Individual exit facts can change the correct treatment, so obtain case-specific advice where needed. [1][2]

Conclusion: plan the calendar as a compliance record

Vietnam annual leave and public holidays are manageable when an employer treats them as distinct, documented payroll inputs. Set the statutory baseline by work category; calculate proportional service carefully; track the five-year increment; publish annual leave and public-holiday schedules; and keep weekly rest and compensatory days separate. Refresh the year-specific Tet and National Day calendar from official sources, then align it with actual rosters before payroll closes.

The best next action is a short policy-and-data review before the next major leave period: compare the written weekly-rest rule, holiday calendar, leave balance register and payroll codes. If those four records use different definitions, correct the configuration before approving time away or asking people to work during a holiday. This article is general information; employers should validate current rules and fact-specific arrangements before acting. [1][2]

Sources and Further Reading

The article relies primarily on the statutory Vietnamese source and cross-checks the English rendering below. URLs are clickable. Accessed 10 September 2026.

1. National Assembly of Vietnam / Government Portal — Labour Code, Law No. 45/2019/QH14. Issued 20 November 2019; effective 1 January 2021. Official Vietnamese statute; Articles 95, 98 and 111–114 underpin the core rules. Accessed 10 September 2026.

1. ASEAN — Labor Code No. 45, Year 2019 (English text). Date not stated; accessed 10 September 2026. English rendering used for readability; resolve any ambiguity against Source 1. Accessed 10 September 2026.

1. Government of Vietnam / Government Portal — Decree No. 145/2020/ND-CP on working conditions and labour relations. Issued 14 December 2020; effective 1 February 2021. Official implementing decree, including Article 55 referenced for overtime classification. Accessed 10 September 2026.

1. Ministry of Home Affairs — Notice on Lunar New Year and National Day leave in 2026 for officials and employees. 17 October 2025. Official 2026 notice; private employers should refresh this source category in later years. Accessed 10 September 2026.

1. Government Electronic Newspaper / Ministry of Home Affairs response — How is overtime work on a compensatory day off paid?. 22 August 2026. Official response distinguishing coincident-holiday work from compensatory-day work. Accessed 10 September 2026.

1. International Labour Organization, NATLEX — Labour Code (No. 45/2019/QH14). Record accessed 10 September 2026. Independent institutional legislative record; not a substitute for Source 1. Accessed 10 September 2026.

1. Government of Vietnam / Government Portal — Decree No. 293/2025/ND-CP on regional minimum wages. Issued 10 November 2025; effective 1 January 2026. Official primary source for 2026 regional-minimum-wage framework. Accessed 10 September 2026.

1. Government Electronic Newspaper — How much did the minimum wage rise in 2026?. 13 March 2026. Official explanation of Decree 293/2025/ND-CP and employer-location application. Accessed 10 September 2026.

1. VietPard — Payroll Outsourcing in Vietnam. Page accessed 10 September 2026. Service-positioning source for the CTA only; not used as authority for legal claims. Accessed 10 September 2026.