On December 14, 2020, the Government issued Decree 145/2020 / ND-CP guiding the Labor Code on working conditions and labor relations (“Decree 145”). In which, there are many new regulations that Employees and Employers need to consider.

One of them is the salary basis to pay for the days the employee has not taken leave, as follows:

The employee, due to resignation, job loss or other reasons, has not taken annual leave or has not taken all the annual leave days, shall be paid in cash for these days. The salary basis to pay for the days the employee has not taken leave = Salary basis (:) The number of normal working days of the preceding month (X) the number of days has not been off or have not finished.

– According to Article 114 of the Labor Code 2012, detailed in Clause 3 and Clause 4 of Decree 05/2015/ND-CP, the salary basis for the employees’ days without leave is determined as follows:

The salary basis:

+ For the employee who has worked for 06 months or more: Is the average salary under the labor contract of the preceding 06 months before the employee resigns or loses his job or before the employer calculation of paying in cash for the unpaid annual days;

+ For employees who have worked under 06 months: Is the average salary under the labor contract of the whole working time.

– According to Article 113 of the Labor Code 2019, detailed in Article 66 and Clause 3, Article 67 of Decree 145, the calculation of salary for the employees’ unpaid days is determined as follows:

The salary basis: Is the salary under the labor contract of the month preceding the month the employee resigns or loses his job.

The above is the change in the salary basis to pay for the employee’s days without leave is specified in Decree 145. Decree 145 takes effect from February 1, 2021.

Hope the above information is helpful to The Esteemed Readers.

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