Official Letter No. 1431/CTDAN-TTHT dated 24/02/2025 of the Tax Department of Da Nang City on deductible expenses for salary payments to employees on unpaid leave

In case the employee has not taken annual leave or has not taken all the annual leave days due to resignation or job loss, he or she shall be paid salary for the unfinished days as prescribed in Clause 3, Article 113 of the Labor Code No. 45/2019/QH14. 

For employees who are not subject to the above, in case the Company has an agreement with the employee to work overtime on a paid holiday, the Company must pay overtime wages to the employee according to the provisions of Point c, Clause 1, Article 98 of the Labor Code No. 45/2019/QH14. 

Overtime wages for employees in accordance with the provisions of the Labor Code and guiding documents shall be included in the deductible expenses if they fully meet the conditions in Clause 1, Article 6 and do not fall into the cases specified at Point 2.5, Clause 2, Article 6 of Circular No.78/2014/TT-BTC.

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