Below are some major changes in Salary payment provisions under Circular No.23/2015/TT-BLDTBXH compare with previously regulations prior to 01 May 2013:
- Form of salary payment for daily-based salary
Pursuant to the previously regulations prior to 01 May 2013, daily salary is calculated based on monthly salary divided by number of normal working days in a month under the provision of the law that company decides. However, under the Circular No. 23, the daily salary shall be determined based on the number of actual working days of each calendar month that company decides provided that it is compliant with regulations.
- Schedule of salary payment on monthly basis:
The monthly-based salary shall be paid on a monthly or bi-monthly basis during the concerning working month. Under the previously regulations, the monthly salary are not mandatory paid during the concerning working month.
- Overtime at night
Under the previously regulation, the overtime at night is entitled to payment for overtime on weekday/weekend/public holiday and the night shift allowance which equals to at least 30% of dayshift wage. However, under the Circular No. 23, the overtime at night is not only entitled to payment for overtime on weekday/weekend/public holiday and night shift allowance but also be paid an additional allowance which equals to 20% of the dayshift wage. The details of calculation are as follow:
| OVERTIME AT NIGHT | = | Hourly normal dayshift wage | x | 150% or 200% or 300% | + | Hourly normal dayshift wage | x | 30% |
| + 20%
x |
Hourly dayshift wage of normal day/paid leave day/weekend/public holiday (*) | x | No. of hour working at night | |||||
(*) are determined as follow:
– Hourly dayshift wage of normal day is equal to 100% of hourly normal dayshift wage in case the employee do not work overtime in the daytime before working overtime at night; equal to 150% of hourly normal dayshift wage in case the employee work overtime in the daytime before working overtime at night.
– Hourly dayshift wage of weekend, public holiday is equal to 200%, 300% of hourly normal dayshift wage.
- Implementation:
- Circular No. 23/2015/TT-BLDTBXH shall be effective from 01 August 2015.
- Schemes provided in Circular No. 23 are retrospectively applied since the effective date of Decree No. 05/2015/ND-CP on 01 March 2015.