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What extra hours actually pay on a weekday, a rest day, a holiday and at night — all six statutory rates.
Overtime has six different rates depending on the day and the shift, and the hardest is night overtime: it is not a flat +50% but a sum of three components, where the 20% part is charged on that day's own daytime rate. Which is why night overtime on a weekly rest day pays 270%, not the 250% most people assume. This lays out all six rates and shows how each is assembled.
This tool is for reference, not tax or legal advice. A real payslip also depends on company-specific arrangements (who bears the insurance, caps on tax-exempt allowances, internal pay grades). Check with your C&B team or the tax authority before acting on it.
The salary the hourly rate derives from
Default 26 days × 8 hours
Weekday
Weekly rest day
Public holiday
Not overtime — earns only the 30% night premium
Overtime pay
1,500,000 ₫
10 overtime hours · 100,000 ₫ per ordinary hour
| Day type | Daytime | Night |
|---|---|---|
| Weekday | 150% | 200%= 150% + 30% + 20% |
| Weekly rest day | 200% | 270%= 200% + 30% + 40% |
| Public holiday | 300% | 390%= 300% + 30% + 60% |
Night overtime is not a flat +50%: the 20% component is charged on that day's own DAYTIME rate (100% weekday, 200% rest day, 300% holiday) — which gives 200% / 270% / 390%, not 200% / 250% / 350%.
Public holidays are paid days off, so the 300% is the EXTRA for turning up — added to the holiday pay you receive anyway, which is why people quote 400% in total. Overtime is taxable income, but the portion paid ABOVE the ordinary hourly rate is PIT-exempt under Art. 4 of Circular 111/2013/TT-BTC.