休假與國定假日 — Vietnam

Status: Content filled via web research.
Local currency: VND (Vietnamese Dong)
Governing law: Bo luat Lao dong 2019 (Labor Code No. 45/2019/QH14), effective January 1, 2021

1. 主要法源 (Primary Sources)

• 法典：Bo luat Lao dong 2019 (Labor Code No. 45/2019/QH14) 🟢
• 相關條文範圍：
  • Articles 112-116 (Public holidays and annual leave) 🟢
  • Articles 137-141 (Maternity and paternity leave) 🟢
  • Chapter III of Social Insurance Law 2014 (Sickness benefits) 🟢
• 社會保險法：Luat Bao hiem xa hoi 2014 (Law No. 58/2014/QH13) — sickness and maternity insurance regimes 🟢
• 施行細則：Nghi dinh 145/2020/ND-CP — detailed implementation of the Labor Code 🟢
• 主管機關：Bo Lao dong — Thuong binh va Xa hoi (MOLISA — Ministry of Labour, Invalids and Social Affairs) 🟢
• 社會保險機關：Bao hiem xa hoi Viet Nam (BHXH — Vietnam Social Security) 🟢
• 主管機關公布網址：https://thuvienphapluat.vn/ (legal database), https://molisa.gov.vn/ (MOLISA) 🟢
• 新法預告：Social Insurance Law 2024 (No. 41/2024/QH15), effective July 1, 2025 — modifies sickness benefit calculation rules 🟢

2. 核心規定 (Core Provisions)

2.1 特休假 / 年假 (Annual Leave)

• 法條：🟢 — Labor Code 2019, Article 113

• 內容：
  Employees who have worked for a full 12 months for an employer are entitled to paid annual leave as follows:

  Working condition	Annual leave entitlement
  Normal working conditions	12 working days
  Hazardous, dangerous, or arduous occupations (per MOLISA list)	14 working days
  Especially hazardous, dangerous, or arduous occupations	16 working days
  Minors (under 18)	14 working days
  Employees with disabilities	14 working days

  🟢

• 年資遞增：For every 5 years of continuous service with the same employer, the employee is entitled to 1 additional day of annual leave (Article 114). 🟢

• 未滿一年之比例計算：Employees who have worked less than 12 months are entitled to proportional annual leave calculated by the number of months worked (Article 113, paragraph 2). 🟢

• 排班與使用：

  • The employer decides the annual leave schedule after consulting employees, and must notify them in advance (Article 113, paragraph 4). 🟢
  • Annual leave may be split into multiple periods, but at least one continuous period must be at least 5 days (Decree 145/2020, Article 66). 🟡
  • Unused annual leave may be carried over to the next year by agreement, but must be used within the first quarter (3 months) of the following year. 🟠

• 未休假補償：If the employee has not used or has not fully used their annual leave entitlement at the time of resignation or contract termination, the employer must pay the employee for unused leave days (Article 113, paragraph 3). 🟢

• 例外：Travel time for annual leave (if required to travel by road or waterway) is not counted as annual leave, up to 2 days for round-trip travel (Article 116). 🟢

• 罰則：Failure to provide statutory annual leave entitlement — administrative fines under Decree 12/2022/ND-CP: VND 2,000,000-5,000,000 per employee (for employers with 1-10 employees), scaling up for larger workforces. 🟢

2.2 國定假日 (Public Holidays)

• 法條：🟢 — Labor Code 2019, Article 112

• 內容：
  Employees are entitled to 11 days of fully paid public holidays per year:

  Holiday	Days	Date(s)
  New Year's Day (Tet Duong lich)	1 day	January 1
  Lunar New Year (Tet Nguyen Dan)	5 days	1 day before + 3 days of + 1 day after Lunar New Year's Day
  Hung Kings' Commemoration Day (Gio To Hung Vuong)	1 day	10th day of 3rd lunar month
  Reunification Day (Ngay Giai phong mien Nam)	1 day	April 30
  International Labour Day (Ngay Quoc te Lao dong)	1 day	May 1
  National Day (Quoc khanh)	2 days	September 2 and 1 adjacent day (September 1 or September 3, decided annually by the Prime Minister)

  Total: 11 days 🟢

• 代休規定：If a public holiday falls on a weekly rest day (typically Sunday), the employee is entitled to a compensatory day off on the next working day (Article 112, paragraph 3). 🟢

• 外國員工：Foreign employees working in Vietnam are additionally entitled to 1 day for their country's traditional New Year holiday and 1 day for their country's National Day — in addition to all Vietnamese public holidays (Article 112, paragraph 2). 🟢

• 加班費：Employees required to work on a public holiday are entitled to at least 300% of normal daily wages (Article 98, paragraph 1(c)). 🟢

2.3 病假 (Sick Leave)

• 法條：🟢 — Social Insurance Law 2014, Articles 25-29

• 內容：
  Sick leave in Vietnam is funded through the social insurance (BHXH) sickness benefit regime, not directly by the employer. The employer's obligation is to allow the leave; the social insurance fund pays the benefit.

  Eligibility: Employees participating in compulsory social insurance who have a medical certificate from an authorized medical facility. 🟢

  Duration limits (per calendar year, for non-occupational illness):

  Social insurance contribution period	Normal conditions	Hazardous/arduous conditions
  Less than 15 years	30 working days	40 working days
  15 to less than 30 years	40 working days	50 working days
  30 years or more	60 working days	70 working days

  🟢

  Long-term illness: For diseases on the MOLISA prescribed list of long-term illnesses (cancer, tuberculosis, HIV/AIDS, etc.), the maximum is extended to 180 days per episode, including public holidays, Tet, and weekends. If further treatment is needed beyond 180 days, the employee continues on reduced-rate sick leave. 🟢

• 給付水準：

  • Normal sickness benefit: 75% of the employee's monthly salary on which social insurance premiums are based (for the month immediately preceding the leave). 🟢
  • Long-term illness (beyond 180 days): reduced to 65% (for those with 30+ years of SI contributions) or 55% (for those with fewer than 30 years), or 50% for those with fewer than 15 years. 🟢

• 付款來源：Benefits are paid by the social insurance fund (BHXH), not the employer. The employer does not pay the employee's salary during sick leave (beyond any CBA or policy top-up). 🟢

• 2024 修法：Social Insurance Law 2024 (effective July 1, 2025) adds provisions for partial-day sick leave calculation and maintains the health insurance coverage by the social insurance fund during sick leave periods of 14+ working days per month. 🟢

2.4 產假 (Maternity Leave)

• 法條：🟢 — Labor Code 2019, Articles 137-139; Social Insurance Law 2014, Articles 31-38

• 內容：

  Duration: Female employees are entitled to 6 months (180 days) of maternity leave, including pre-birth leave and post-birth leave. 🟢

  Aspect	Rule
  Total maternity leave	6 months
  Pre-birth leave	Up to 2 months before expected due date
  Post-birth leave (minimum)	4 months (mandatory)
  Multiple births	Additional 1 month per additional child
  Miscarriage / abortion	10 days (< 5 weeks) to 50 days (25+ weeks)

  🟢

• 給付水準：100% of the average of the 6 months' salary on which social insurance contributions were based, immediately prior to the leave. Paid by the social insurance fund (BHXH), not the employer. 🟢

• 一次性生育補助：In addition to monthly maternity benefit, a lump-sum childbirth allowance equal to 2 times the base salary (luong co so) at the time of birth is paid per child. 🟢

• 就業保護：

  • The employer may not dismiss or unilaterally terminate the contract of a pregnant employee, or an employee on maternity leave, or an employee raising a child under 12 months of age (Article 137, paragraph 4). 🟢
  • The female employee has the right to return to her previous position after maternity leave. If the position no longer exists, the employer must arrange an equivalent position with no lower salary (Article 140). 🟢
  • Maternity leave is counted as time worked for purposes of annual leave accrual (Article 113, paragraph 6). 🟢

• 提前復職：The female employee may return to work before the end of the 6-month leave, but only after at least 4 months have elapsed, with a medical certificate confirming early return will not endanger her health, and with the employer's agreement. In this case, she continues to receive the BHXH maternity benefit in addition to her salary. 🟢

2.5 陪產假 (Paternity Leave)

• 法條：🟢 — Social Insurance Law 2014, Article 34

• 內容：
  Male employees whose wives give birth are entitled to paid paternity leave as follows:

  Scenario	Paternity leave entitlement
  Normal birth	5 working days
  Birth by caesarean section	7 working days
  Multiple births (twins or more)	10 working days (normal birth)
  Multiple births by caesarean section	14 working days
  Birth before 32 weeks or newborn weighing under 1.5 kg	14 working days

  🟢

• 給付水準：Paid by the social insurance fund (BHXH) at 100% of the average of the 6 months' salary on which contributions were based. 🟢

• 使用期限：Paternity leave must be taken within 30 days from the date of delivery (Article 34, paragraph 2). 🟢

2.6 育嬰假 / 親職假 (Parental Leave)

• 法條：🟢 — Labor Code 2019, Article 138; Social Insurance Law 2014, Article 33

• 內容：
  Vietnam does not have a separate, extended "parental leave" scheme comparable to the EU model. However, the following provisions offer parental-type protection:

  • Breastfeeding break: Female employees returning to work with a child under 12 months are entitled to 60 minutes of paid rest per working day for breastfeeding (Article 137, paragraph 4, and Decree 145/2020). 🟢
  • Child illness leave: Employees are entitled to paid leave to care for a sick child under 7 years of age, funded by social insurance. Duration: up to 20 working days/year for children under 3, and 15 working days/year for children aged 3-7. Paid at 75% of the salary on which social insurance is based. 🟢
  • Adoption leave: Female employees who adopt a child under 6 months of age are entitled to maternity leave from the date of adoption until the child turns 6 months old. 🟢

• 限制：There is no unpaid parental leave right in the Labor Code. Any extended leave beyond the statutory maternity/paternity period depends on employer policy or CBA. 🟠

3. 立法理由與實務見解 (Rationale & Practice)

• 立法背景：

  • The Labor Code 2019 (effective January 1, 2021) replaced the Labor Code 2012. Key changes for leave included: the addition of a second National Day (total now 2 days for September 2), and retention of the 5-day Tet holiday plus seniority-based annual leave increments. 🟢
  • Vietnam's maternity leave (6 months) is among the most generous in Asia, reflecting the state's constitutional commitment to maternal and child welfare (Constitution 2013, Article 36). 🟢
  • Sick leave is entirely channeled through the social insurance system (BHXH), meaning the employer has no direct salary payment obligation during sick leave — a distinction from many other jurisdictions. 🟢

• 重要判決／函釋：

  • MOLISA Official Letter 4532/LDTBXH-LDTL (2020): Clarified that the compensatory day off for public holidays falling on a weekly rest day is the immediately following working day. 🟡
  • MOLISA guidance on Tet holiday schedule: Issued annually, specifying the exact days for the 5-day Tet break based on the lunar calendar alignment. 🟡

• 實務灰色地帶：

  • Annual leave carry-over: The law allows carry-over by agreement, but many employers have policies mandating use-it-or-lose-it within the calendar year. The legal status of such policies is ambiguous where they conflict with the carry-over provision. 🟠
  • Part-time employee leave: The Labor Code does not explicitly address proportional annual leave for part-time employees (as opposed to employees with less than 12 months of service). MOLISA has not issued clear guidance. 🔴
  • Sick leave documentation: In practice, some local BHXH branches have different requirements for medical certificate formats, leading to inconsistent approval of sickness benefits. 🟠

• 近年修法趨勢：

  • Social Insurance Law 2024 (No. 41/2024/QH15), effective July 1, 2025, introduces partial-day sick leave calculations and expands the social insurance coverage net. 🟢
  • Discussions on increasing the number of public holidays (adding more days to Tet) appear periodically but have not resulted in legislative change as of early 2026. 🔴
  • Ongoing digitalization of social insurance claims (through the VssID application) is reducing processing delays for maternity and sickness benefits. 🟡

4. 雇主合規重點 (Employer Compliance Hotspots)

• 🟢Provide 12 working days minimum annual leave (14/16 for hazardous work) and add 1 day per 5 years of seniority. Track and schedule proactively.
• 🟢Grant all 11 public holidays with full pay. If the holiday falls on a weekly rest day, provide a compensatory day off on the next working day.
• 🟢Pay at least 300% of normal wages for any work performed on a public holiday.
• 🟢Allow employees to take BHXH-funded sick leave upon presentation of a valid medical certificate. Do not require employees to use annual leave for sick days.
• 🟢Provide the full 6 months of maternity leave. Do not terminate or unilaterally end the contract of a pregnant employee or a female employee raising a child under 12 months.
• 🟢Allow 5-14 working days paternity leave (depending on the circumstances) within 30 days of birth.
• 🟢Ensure social insurance contributions are current — late or unpaid contributions can result in employees being denied BHXH maternity and sickness benefits, triggering employer liability.
• 🟢Pay compensation for unused annual leave upon termination of employment.
• 🟢Grant foreign employees the additional 2 days (their country's New Year + National Day) on top of Vietnamese public holidays.
• 🟠Maintain documentation for all leave taken (medical certificates for sick leave, maternity leave notifications) for BHXH audit purposes.

5. 與其他轄區的關聯 (Cross-References)

• 與 mexico：🔶 差異 — Mexico now offers 12 days annual leave (first year) with steeper progression; Vietnam offers 12 days with slower seniority increment (+1 per 5 years). Mexico's sick leave is partially employer-funded; Vietnam's is fully BHXH-funded. Mexico maternity is 12 weeks vs Vietnam 6 months.
• 與 brazil：🔶 差異 — Brazil offers 30 calendar days annual leave vs Vietnam 12 working days. Brazil employer pays first 15 days of sick leave; Vietnam BHXH pays from day 1. Both have generous maternity leave (Brazil 120-180 days, Vietnam 180 days).
• 與 taiwan：🔶 差異 — Taiwan annual leave is seniority-tiered (3-30 days); Vietnam has a flat 12-day base + seniority. Taiwan has a separate Labor Insurance sick leave scheme. Both share the Lunar New Year holiday tradition.
• 與 china：🔷 相似 — Both socialist-origin labor codes with social-insurance-funded sick and maternity leave. China's annual leave (5-15 days) is less generous than Vietnam's (12 days base). Both have Lunar New Year holidays (China 3 days statutory vs Vietnam 5 days).

6. 風險警示 (Risk Flags)

• 🔴高風險 — Termination of pregnant employees: Dismissing a pregnant employee, an employee on maternity leave, or an employee raising a child under 12 months is prohibited. Violations result in reinstatement + back-pay liability + administrative fines of VND 50,000,000-75,000,000.

• 🔴高風險 — Social insurance arrears affecting employee benefits: If the employer is delinquent on social insurance contributions, employees may be denied BHXH maternity and sickness benefits. The employer becomes directly liable for the full amount the employee would have received. BHXH arrears also carry penalty interest of 2x the average interbank rate.

• 🟡中等風險 — Public holiday overtime without premium pay: Requiring employees to work on public holidays without paying the 300% wage premium exposes the employer to administrative fines and employee complaints. MOLISA labor inspectors increasingly target holiday pay compliance.

• 🟡中等風險 — Failure to compensate unused annual leave: Upon termination, employers must pay for all accrued, unused annual leave. Failure to do so is a common basis for labor complaints filed with the district-level labor mediation system.

7. 資料來源清單 (References)

1. 🟢Labor Code 2019 (No. 45/2019/QH14) — https://thuvienphapluat.vn/van-ban/Lao-dong-Tien-luong/Bo-Luat-lao-dong-2019-333670.aspx (accessed 2026-04-10)
2. 🟢Social Insurance Law 2014 (No. 58/2014/QH13) — https://thuvienphapluat.vn/van-ban/Bao-hiem/Luat-Bao-hiem-xa-hoi-2014-259700.aspx (accessed 2026-04-10)
3. 🟢Social Insurance Law 2024 (No. 41/2024/QH15) — https://thuvienphapluat.vn/van-ban/Bao-hiem/Luat-Bao-hiem-xa-hoi-2024-611677.aspx (accessed 2026-04-10)
4. 🟢Decree 145/2020/ND-CP — https://thuvienphapluat.vn/van-ban/Lao-dong-Tien-luong/Nghi-dinh-145-2020-ND-CP-huong-dan-Bo-luat-Lao-dong-ve-dieu-kien-lao-dong-460128.aspx (accessed 2026-04-10)
5. 🟡Talentnet — Vietnam Leave Policy Guide — https://www.talentnetgroup.com/vn/featured-insights/hr-operations/vietnam-leave-policy-employees-guide (accessed 2026-04-10)
6. 🟡Lexconsult — Sick Leave Benefits Vietnam 2024 — https://lexconsult.com.vn/en/sick-leave-benefits-vietnam-2024/ (accessed 2026-04-10)
7. 🟡Vietnam Briefing — Social Insurance in Vietnam — https://www.vietnam-briefing.com/doing-business-guide/vietnam/human-resources-and-payroll/social-insurance (accessed 2026-04-10)
8. 🟡Acclime Vietnam — Changes to Social and Health Insurance from July 2025 — https://vietnam.acclime.com/news-insights/changes-to-vietnams-social-and-health-insurance-policies-from-july-2025/ (accessed 2026-04-10)
9. 🟡Skuad — Leave Policy in Vietnam 2025 — https://www.skuad.io/leave-policy/vietnam (accessed 2026-04-10)
10. 🟡ILO-VCCI — Guidebook for Implementation of Labor Code 2019 — https://vcci-hcm.org.vn/wp-content/uploads/2021/09/ILO-VCCI_Labour-Law-Guide-Book-E02-Final.pdf (accessed 2026-04-10)

8. 待確認事項 (Open Questions)

• 🔴 — Whether the Social Insurance Law 2024 (effective July 2025) modifies the maximum sick leave durations (30/40/60 days) or only the partial-day calculation method.
• 🔴 — Exact penalty fine amounts under Decree 12/2022/ND-CP for leave-related violations — ranges cited may have been updated by subsequent amending decrees.
• 🔴 — Whether part-time employees receive proportional annual leave or the full 12-day entitlement — MOLISA has not issued definitive guidance.
• 🟡 — Annual Tet holiday schedule (specific dates of the 5-day break) varies each year based on the lunar calendar and is announced by the Prime Minister. Employers must monitor annual announcements.
• 🔴 — Whether any proposals to increase the number of public holidays beyond 11 days have advanced in the National Assembly as of early 2026.