blue-check Regarding payment for unspent annual leaves

Dispatch No. 3925/CTHN-TTHT dated January 27th, 2022 of Hanoi Department of Taxation regarding recording payment for unspent annual leaves as deductible expenses
Posted: 9/2/2022 8:48:55 AM | Latest updated: 28/3/2022 9:13:46 AM (GMT+7) | LuatVietnam: 5390 | Vietlaw: 553

The Department of Taxation of Ha Noi city notes that salaries paid for unused annual leaves shall be only recorded in deductible expenses if they are paid in accordance with regulations of the Labor Code and its guiding documents.

According to Article 113 of the Labor Code No. 45/2019/QH14, unspent annual leaves shall be only paid in cash in case an employee who, due to employment termination or job loss or other reasons, has not taken or not entirely taken up his/her annual leaves. In case the employee still works, the unspent annual leaves shall not be paid in cash.

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Published Vietlaw's Newsletter No. 553
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Reasonable expenses