For Japanese companies operating in Vietnam, a thorough understanding of the leave system is essential for HR management.
Annual leave entitlements, treatment of unused leave, public holiday substitution rules, and paid vs. unpaid special leave — many rules differ from Japan.
This article provides a comprehensive, practical overview of Vietnam’s leave system based on the Labor Code 2019 (Law No. 45/2019/QH14).
Annual Leave
In Vietnam, annual leave is granted to employees who have worked for the same employer for 12 months or more (Article 113).
Basic Entitlement
| Working Conditions | Annual Leave Days |
|---|---|
| Normal conditions | 12 working days |
| Minors, disabled workers, hazardous/dangerous work | 14 working days |
| Extremely hazardous/dangerous work | 16 working days |
Seniority Bonus (Article 114)
Employees receive 1 additional day for every 5 years of service with the same employer.
- 5 years of service: 12 + 1 = 13 days
- 10 years of service: 12 + 2 = 14 days
- 15 years of service: 12 + 3 = 15 days
Pro-Rata Calculation for Less Than 12 Months
Employees with less than 12 months of service receive pro-rata leave based on months worked (Decree 145/2020/ND-CP, Article 65).
Formula: (Base entitlement ÷ 12) × Months worked
Month calculation: A month counts if actual working days plus approved leave days total 50% or more of the prescribed working days
Treatment of Unused Annual Leave
| Situation | Treatment |
|---|---|
| Carryover during employment | Possible by mutual agreement. Up to 3 years’ leave can be accumulated (Article 113, Clause 4) |
| Cash-out during employment | No legal obligation. Employer is not required to pay |
| Upon resignation/termination | Employer must compensate unused leave in cash within 14 working days of termination (Article 48). This may be extended up to 30 days in special circumstances |
- Unlike Japan’s 2-year statute of limitations, Vietnam has no statutory carryover deadline. Clearly define carryover rules in your internal regulations
- There is no legal obligation for in-service cash-out, so employee requests to receive cash instead of taking leave have no legal basis
Public Holidays (2026)
With the addition of Culture Day in 2026, Vietnam now has 12 statutory public holidays per year (Article 112 + Politburo Resolution No.80-NQ/TW).
| Holiday | Statutory Days | 2026 Dates |
|---|---|---|
| New Year’s Day | 1 day | January 1 (Thu) |
| Tet (Lunar New Year) | 5 days | February 14 (Sat)–22 (Sun) *9-day break |
| Hung Kings Commemoration | 1 day | April 26 (Sun) → April 27 (Mon) substitute |
| Reunification Day | 1 day | April 30 (Thu) |
| Labor Day | 1 day | May 1 (Fri) |
| National Day | 2 days | September 1 (Tue)–2 (Wed) *5-day break |
| Culture Day (NEW) | 1 day | November 24 (Tue) |
- When a public holiday falls on a weekly rest day, a substitute day off is granted on the next working day (Article 112, Clause 3)
- The employer selects from 3 Tet schedule options and must notify employees at least 30 days in advance
- Working on a public holiday requires payment of at least 300% of normal wages
Special Leave (Personal/Bereavement Leave)
Employees are entitled to special leave for the following events (Article 115).
Paid Special Leave
| Event | Days |
|---|---|
| Own marriage | 3 working days |
| Child’s marriage | 1 working day |
| Death of biological/adoptive/in-law parent | 3 working days |
| Death of spouse | 3 working days |
| Death of biological/adopted child | 3 working days |
Unpaid Special Leave
| Event | Days |
|---|---|
| Death of grandparent (paternal/maternal) | 1 working day |
| Death of biological sibling | 1 working day |
| Parent’s marriage (remarriage, etc.) | 1 working day |
| Sibling’s marriage | 1 working day |
- In Japan, bereavement leave for grandparents and siblings is typically paid. Under Vietnamese law, it is unpaid. Some companies offer paid leave as a benefit, but it is not a legal requirement
Sick Leave
Sick leave wages are paid not by the employer but by the Social Insurance Agency (VSS).
The number of covered days depends on years of social insurance contribution (Social Insurance Law 2014, Article 26).
| Years of SI Contribution | Normal Conditions | Hazardous Work | Benefit Rate |
|---|---|---|---|
| Under 15 years | 30 days/year | 40 days/year | 75% |
| 15 to under 30 years | 40 days/year | 50 days/year | 75% |
| 30 years or more | 60 days/year | 70 days/year | 75% |
For long-term illnesses, benefits extend up to 180 days per year.
For caring for a sick child under 7, entitlements are 20 days/year (child under 3) or 15 days/year (child aged 3–6).
Maternity and Paternity Leave
Maternity Leave
| Item | Details |
|---|---|
| Duration | 6 months (180 days) |
| Prenatal leave | Up to 2 months before delivery |
| Minimum postnatal period | At least 4 months after delivery |
| Multiple births | +30 days for each additional child |
| Benefit rate | 100% of SI contribution base salary |
| Paid by | Social Insurance Agency (no direct employer cost) |
Paternity Leave
| Delivery Type | Leave Days |
|---|---|
| Normal delivery (single child) | 5 working days |
| C-section (single child) | 7 working days |
| Twins (normal delivery) | 10 working days |
| Twins (C-section) | 14 working days |
Under the 2025 Social Insurance Law amendment, the eligible period has been extended from 30 to 60 days after delivery, and split usage is now permitted.
Common Oversights by Japanese Companies
- No carryover rules in internal regulations: With no statutory deadline, failing to define carryover rules creates dispute risk
- Missing cash-out on termination: Unused leave must be compensated within 14 working days of termination (Article 48). Omission easily leads to labor disputes
- Assuming grandparent bereavement is paid: Under Vietnamese law, grandparent/sibling bereavement is unpaid — easily confused with Japanese practice
- Misunderstanding sick leave payer: Sick leave wages come from social insurance, not the employer. Some companies accidentally pay twice
- Underestimating 6-month maternity leave: Among the longest in Asia. Plan for the workforce impact in advance
Conclusion
Vietnam’s leave system spans annual leave, public holidays, special leave, sick leave, and maternity/paternity leave — each with detailed rules.
Understanding the differences from Japan’s system — particularly carryover/cash-out rules, paid vs. unpaid bereavement leave, and who pays for sick leave — is essential for properly reflecting these in your internal regulations.
▶ Related articles:
5 Key Points to Watch in Vietnamese Labor Contracts
How to Calculate Overtime, Night Work, and Holiday Pay in Vietnam
Social Insurance in Vietnam: Eligibility and Calculation Methods
