Chương IV Nghị định 05/2015/NĐ-CP hướng dẫn bộ luật lao động: Tiền lương

Chapter IV

SALARY

Article 21. SALARY

Salaries in clauses 1 and 2 of Article 90 of the Labor Code shall be prescribed as follows:

1. Salary identified in the employment contract shall be agreed with the employer by the employee to perform certain jobs, including:

a) Work- or position-based salary shall be the salary rates in salary scale, salary table defined by the employer under the provisions of Article 93 of the Labor Code. Salary for the most simple jobs in normal working conditions and business hours (exclusive of extra payments for overtime and overnight work) shall not be less than the region-based minimum salary defined by the Government;

b)Salary allowance shall be the amounts offset against the working conditions, the complexity of jobs, the living conditions, the employee attraction level which is not included or incompletely included in work- and position-based salary ;

c) Other extra payments shall be the sums in addition to salary rates, salary allowances, and shall be related to job performance or working position in the employment contract, excluding bonuses, meal- between- shift allowances, benefits, contributions of employers which are not related to job performance or position in the employment contract.

2. Salary paid to employees shall be based on the contractual salary, productivity, workload and quality of work that the employees have done.

3. The salary in the employment contract and the salary paid to employees shall be specified in Vietnam Dong except salaries and allowances paid to non-residents, foreigner residents under provisions of the law on foreign exchange.

Article 22. Form of payment

Form of payment under clause 1 of Article 94 of the Labor Code shall be prescribed as follows:

1. The time-based salary paid to employees shall be based on actual working time in specific months, weeks, days, hours:

a) The monthly salary paid for a working month shall be determined on the basis of employment contracts;

b) The weekly salary paid for a working week shall be determined on the basis of the monthly salary multiplied by 12 months and divided by 52 weeks;

c) The daily salary paid for a working day shall be determined on the basis of the monthly wage divided by the number of normal working days in the month under the provisions of the law that businesses choose;

d) The hourly salary paid for a working hour shall be determined on the basis of the daily salary divided by the number of normal working hours in the day as prescribed in Article 104 of the Labor Code.

2. The product-based salary shall be paid with the basis of the degree of completion of the quantity and quality of the product according to the labor requirement and deliveried product unit price.

3. Piecework salary shall be paid with reference to the quantity and quality of work and completion time .

Article 23. Salary payment period for employees paid monthly salary

1. An employee enjoying monthly salary shall be paid on monthly or semi-monthly basis.

2. The payment time shall be agreed by the two parties and fixed at a specific date of a month.

Article 24. Payment principles

1. The employee shall be paid directly, fully and punctually .

2. In case natural disaster, conflagration or other force majeure events take place, and employers have sought all remedial measures but can not make payment on time as agreed in the employment contract, the payment shall be made within 01 month. The employer shall make additional payment to the employee due to their late payment in the following cases:

a) If such late payment is made within less than 15 days, additional payments are not required;

b) If the late payment is made for 15 days or more, an extra amount shall be at least equal to the arrears of salary multiplied by the ceiling of interest rate for 1-month deposits announced by the State bank of Vietnam at the time when the payment is made. If the State Bank of Vietnam does not specify the ceiling interest rate, 1-month deposit interest rate of commercial banks, where businesses and agencies open trading accounts at the time of payment, shall be applied.

Article 25. Overtime and nightshift salary

1. The employee paid for their overtime work in accordance with clause 1 of Article 97 of the Labor Code shall be prescribed as follows:

a) Employees paid time-based salary shall be paid for their overtime work if their working hours exceed normal working hours defined by the employers in accordance with the provisions in Article 104 of the Labor Code;

b) Employees paid product-based salary shall be paid for their overtime work if they work overtime to increase the product quantity, volume and their overtime work helps to increase product quantity and volume, work according to requirements agreed with employers.

2. Overtime salary defined in clause 1 of this Article shall be calculated according to the salary unit price or actual salary paid on the basis of the current job as follows:

a) On weekdays, minimum payment equals 150%;

b) On the weekly days-off minimum payment equals 200%;

c) On public holidays, paid days-off, minimum payment equals 300%, which is not included in public holiday pays, paid leave pays under the provisions of the Labor Code with respect to employees paid daily salary.

3. If employees work at night under clause 2 of Article 97 of the Labor Code, they shall be paid at least 30% of the salary calculated in salary unit price or actual salary paid for the work of normal working days .

4. If employees work overnight under clause 3 of Article 97 of the Labor Code, they shall be paid an additional 20% of salary calculated by salary unit price or actual salary paid by the work done on the day of the normal working day or the weekly rest days or holidays.

5. Employees who work overtime on holidays falling on the weekly days-off as prescribed in Article 110 of the Labor Code shall be paid overtime salary. Employees who work overtime on compensation days off for the holidays falling on a weekly rest days under the provisions of clause 3 of Article 115 of the Labor Code shall be paid overtime salary on weekly rest days.

6. Salary paid to workers for overtime work, night work as prescribed in Clauses 2, 3, 4 and 5 of this Article shall be calculated in proportion to the form of payment specified in Article 22 of this Decree .

Article 26. Salary used as the basis for calculating the pay for employees in work suspension time, annual, public holiday , paid leaves, salary advance and deduction

1. The salary used as the basis for calculating the pay for employees in work suspension time in clause 1 of Article 98 of the Labor Code shall be the salary in the employment contract when employees have to stop their work, which shall be calculated in proportion to the salary paid according to the form of payment of time-based salary as specified in clause 1 of Article 22 of this Decree.

2. The salary used as the basis for calculating the pay for employees in the annual leave days in Article 111; increased annual leave days according to their seniority in Article 112; public holidays in Article 115 and the paid leave in clause 1 of Article 116 of the Labor Code shall be the salary in the employment contract of the preceding month, divided by the number of normal working days in months defined by employers, multiplied by the number of days employees take annual leave, increased annual leave according to seniority, public holidays, paid leave days.

3. The salary on which employers base to pay for employees in untaken leave days or fully untaken annual leave days in Article 114 of the Labor Code shall be prescribed as follows:

a) If employees have worked for 06 months or more, it shall be the average salary of the employment contract of the preceding 06 months before the employees terminate or lose their jobs. If employees have not taken or fully not taken annual leave due to other reasons, it shall be the average salary of the employment contract of the preceding 06 months before the employers pay annual untaken leave day;

b) If employees have worked less than 06 months, it shall be the average salary under employment contracts of full working time .

4. The salary paid to employees in untaken leave days or fully untaken annual leave days shall be the salary prescribed in clause 3 of this Article divided by the number of normal working days prescribed by employers of the preceding month before the employers pay , and multiplied by the number of annual untaken leave days or fully untaken annual leave days

5. The salary used as the basis for calculating salary advance paid to the employee during the temporary leave to perform civic duties as prescribed in clause 2 of Article 100 or temporary suspension prescribed in Article 129 of the Labor Code shall be the salary in the employment contracts of the preceding month before the employees temporarily cease their jobs or are suspended from work and shall be calculated in proportion to the pay paid in the form of payment specified in clause 1 Article 22 of this Decree.

6. The salary used as the basis for calculating salary deduction paid to indemnify the damage caused by damaging the tools and equipment in clause 1 of Article 130 of the Labor Code shall be the actual salary employees received on the monthly basis after deducting compulsory social insurance, health insurance, unemployment insurance and paying personal income tax (if any) as prescribed