Overtime on Sundays or public holidays is not uncommon in today's times. However, legally there are many regulations governing this issue that if the employee does not catch up in time will most likely fall into the situation of being taken advantage of by the employer leading to insufficient guarantee of his legal rights.
Overtime and the laws need to know
Therefore our today's article will show you the benefits you can get if you have to work overtime. Hopefully this will be a useful reference for readers with more knowledge in practice.
Legal grounds
- Labor Code 2012
- Personal Income Tax Law 2007 amended in 2012 and guiding documents
Contents of consultation
1. What is overtime? Overtime Law 2020
Overtime is in some special cases where the employer must force the employee to work overtime compared to the time rate of not more than 8 hours / day. Scientifically, this is a regulation that can easily lead to conflicts because it will have a negative effect on the health of workers but sometimes due to the needs of the two parties as well as avoid affecting economic interests, the law still allows the parties to agree on overtime in case of unmicrobiality.
Based on the provisions of Article 106 of the Labor Code 2012, the conditions for employers to apply the form of overtime in management activities are:
Firstly, the consent of the employee must be
Secondly, ensuring that the number of overtime hours of employees does not exceed 50% of normal working hours in a day, in case of application of weekly working regulations, the total number of normalworking hours and the number of overtime hours must not exceed 12 hours in a day; not more than 30 hours in 1 month and the total number of hours must not exceed 200 hours in 1 year. Exceptions that may work no more than 300 hours in a year will be set out separately in other government documents.
Note: when conducting overtime work for employees, the employer must give the employee at least 30 minutes off at working hours if working during the day and 45 minutes at working hours at night.
After each continuous overtime period during the month, employees have the right to arrange leave to compensate for the time not taken.
Overtime work in the spirit of Article 106 must be noted in the collective labor agreement or labor regulations, overtime exceeding regulations will be handled in accordance with regulations.
2. Does overtime charge PIT?
Due to the nature of overtime, it is easy to erode the health of workers and can affect living habits as well as relationships in life. Therefore, when working overtime workers will be compensated by the salary enjoyed higher than the actual level. Specifically:
- Overtime on the day usually enjoys at least 150% of the salary received normally with the same working conditions;
- Overtime on weekly holidays, enjoying at least 200% of the salary received normally in the same working conditions;
- Overtime on public holidays, Tet enjoys at least 300% of the salary received normally in the same working conditions.
In addition, if the employee is arranged to work overtime at night, he/she may be entitled to an additional 30% of the salary according to the amount enjoyed while working during the day. The time from 22:00pm to 6:00am will be counted as the working time at night in accordance with the current Labor Code.
As stipulated in Point i Clause 1, Article 3 of the Circular 111/2013/TT - The BTC income from the salary and overtime payable is higher than the normal salary, it is not subject to personal income taxable income. Therefore, the calculation of personal income tax on the income arising from wages and overtime wages will be determined as follows:
Higher than normal wages and wages = Salaries and wages paid due to night work, overtime – Wages and wages paid according to normal working days.
The rest of the overtime pay will be subject to personal income tax.
The above are the contents related to the issue of income as well as overtime conditions that our company wants any employee should be aware of to protect their legitimate rights and interests. If you have any difficulties related to this issue in practice can contact directly about our free legal call center 19006512 to receive the most dedicated care.
Ls. Le Minh Cong
Luật Sư: Lê Minh Công
Với bề dày kinh nghiệm hơn 15 năm trong ngành tư vấn pháp luật, Luật sư tranh tụng tại Tòa án, Ông Lê Minh Công đã dẫn dắt DFC trở thành một thương hiệu uy tín và chất lượng cho người dân và là một trong những công ty đi đầu tại Việt Nam trong lĩnh vực tư vấn luật qua tổng đài.
