In Vietnam, employees are entitled to paid annual leave under the Labour Code 2019. The minimum entitlement is 12 working days for employees working under normal conditions, 14 days for those in arduous or hazardous conditions, and 16 days for those in especially arduous or hazardous conditions. Additional leave is granted for long service.

Statutory entitlement

12 working days of annual leave for normal working conditions. 14 days for arduous or hazardous work. 16 days for especially arduous or hazardous work. Additional leave: one day per five years of service.

Eligibility

All employees under a labour contract are entitled to annual leave. The entitlement is pro-rated for employees who have not completed 12 months of service.

Employer obligations

  • Grant annual leave as per the statutory minimum (12, 14, or 16 days based on working conditions).
  • Pay the employee's salary for the annual leave period.
  • Pro-rate annual leave for employees who have not completed 12 months of service.
  • Pay for unused annual leave on termination of employment.
  • Determine the annual leave schedule in consultation with the employee.

Employee rights

  • Right to 12–16 days of paid annual leave based on working conditions.
  • Right to additional leave for long service (one day per five years).
  • Right to be paid for unused annual leave on termination.
  • Right to agree on the timing of annual leave with the employer.

Common pitfalls

  • Not pro-rating leave for new employees — the Code requires pro-rated leave for employees who have not completed 12 months.
  • Not paying for unused leave on termination — this is a statutory requirement.
  • Not accounting for working conditions — employees in hazardous or especially hazardous conditions are entitled to more leave.

How annual leave is calculated

Annual leave is calculated based on working conditions. Normal conditions: 12 days. Arduous/hazardous: 14 days. Especially arduous/hazardous: 16 days. Additional leave of one day is added for every five years of service.

Pro-rated leave for new employees

Employees who have not completed 12 months of service receive pro-rated leave calculated as: (months worked / 12) × annual entitlement. If the pro-rated amount includes a fraction, it is rounded up to the nearest half-day.

Unused leave payout

If the employee does not take their annual leave, the employer must pay for the untaken days. The payment is calculated at the average salary of the six months preceding the leave.

Frequently asked questions

Can annual leave be carried forward?

Yes, if agreed between the employer and employee. The Labour Code allows carry-over to the next year by mutual agreement.

Are probationary employees entitled to annual leave?

No. Probationary employees are not entitled to annual leave. The entitlement begins after the probationary period.

What is the payment rate for unused leave?

Unused leave is paid at the average salary of the six months preceding the leave, calculated on a daily basis.

Sources

This page is provided for general guidance and does not constitute legal advice. Always check the cited primary source for current law before making employment decisions.