Introduction
Leave policy in Vietnam is governed primarily by the Labour Code No. 45/2019/QH14 and the Law on Social Insurance No. 41/2024/QH15, which took effect on July 1, 2025. Employers must distinguish employer-paid leave, including annual and qualifying personal leave, from sickness, maternity, paternity, adoption, and child-care benefits administered through compulsory social insurance.
The distinction affects payroll treatment, supporting documents, benefit claims, and the amount paid directly by the employer. Annual leave also varies by working conditions and length of service, while maternity and sickness entitlements depend on statutory eligibility and contribution records.
Incorrect classification can lead to underpayments, rejected benefit claims, inaccurate payroll deductions, or disputes over unused leave when employment ends. Employers must also coordinate leave schedules with employees and account for paid public holidays when calculating attendance and payroll.
In this guide, we explain the different types of leave in Vietnam, eligibility and payment rules for each category, and Vietnam’s public holidays in 2026.
What are the different types of leave in Vietnam?
Vietnam provides employees with several statutory leave categories, including annual leave, sick leave, maternity leave, paternity leave, adoption-related leave, child-care leave, and personal leave. These entitlements are governed mainly by the Vietnam Labour Code and social insurance regulations.
Annual leave
Employees who have completed 12 months of service with an employer are entitled to fully paid annual leave, which is stipulated in his/her employment contract as follows:
- 12 working days for employees who work in normal working conditions
- 14 working days for employees who are minors, the disabled, or employees who do laborious, toxic, or dangerous works
- 16 working days for employees who do highly laborious, toxic, or dangerous work
Employees who have worked for less than 12 months receive annual leave calculated proportionally based on their working period. Employees also receive one additional annual leave day for every five years of service with the same employer.
Employers arrange annual leave schedules after consulting employees. Employees and employers may agree to take annual leave in separate periods or combine leave for a maximum period of three years. Employees who leave employment without using all accrued annual leave may receive payment for the unused leave days according to applicable rules.
Sick leave
Employees covered by Vietnam’s social insurance system may receive sickness benefits when they meet the statutory conditions and provide required medical documentation. These benefits are provided through the social insurance system rather than being a general employer-paid leave entitlement.
The duration of sickness benefits depends on factors such as the employee’s social insurance contribution period and working conditions.
Maternity leave
Employees in Vietnam are entitled to six months of maternity leave, including prenatal and postnatal leave. The prenatal leave period must not exceed two months. In cases of multiple births, the leave period is extended by one additional month for each child from the second child onward.
During maternity leave, employees receive maternity benefits according to Vietnam’s social insurance regulations. After completing statutory maternity leave, employees may request additional unpaid leave if agreed with their employer.
Employees may return to work before the end of statutory maternity leave after taking at least four months of leave, provided they have confirmation from a competent health facility that returning early does not negatively affect their health, provide prior notice, and receive employer approval.
In this case, employees continue receiving maternity benefits according to social insurance rules in addition to their salary for the days worked.
Paternity leave
Male employees who are paying social insurance contributions may receive maternity regime benefits when their spouse gives birth. The available entitlement depends on the circumstances of the birth under Vietnam’s social insurance rules.
Adoption leave
Employees adopting a child under six months old may qualify for maternity regime benefits if they meet the statutory social insurance requirements. If both parents fully satisfy the conditions of the regime and are covered by social insurance, either but not both of the adoptive parents is entitled to maternity leave.
Child-care leave
When an employee takes leave to take care of a sick child aged under 07, has a prenatal care check-up, due to miscarriage, abortion, stillbirth, therapeutic abortion, implementation of contraceptive methods or sterilization, the employee shall receive allowance for the leave period in accordance with Vietnam’s social insurance regulations.
Personal leave
Employees in Vietnam are entitled to paid personal leave for certain personal events, provided they notify their employer in advance. Employees receive:
- Three days of paid leave for their own marriage.
- One day of paid leave for the marriage of their biological or adopted child.
- Three days of paid leave for the death of their biological or adoptive parent, spouse, spouse’s biological or adoptive parent, or biological or adopted child
Employees are also entitled to one day of unpaid leave when their grandparent or biological sibling dies, or when their parent or biological sibling gets married, provided they inform their employer. Employees may negotiate additional unpaid leave arrangements with their employer for other circumstances.
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Talk to an expertWhat are the Vietnam public holidays in 2026?
Employees in Vietnam are entitled to 10 fully paid public holidays each year under the Labour Code. The official holiday dates may vary each year, particularly for Tet (Lunar New Year), because the holiday follows the lunar calendar.
Navigate local employment requirements in Vietnam with Skuad
Managing leave entitlements, payroll adjustments, and statutory benefits under Vietnam’s employment requirements can require significant administrative effort. Businesses need to understand different employee entitlements, including annual leave, sick leave, maternity leave, paternity leave, and other statutory leave categories, while maintaining accurate workforce processes.
Skuad supports global teams with employment contracts, payroll processing in 70+ currencies, statutory contribution workflows, and paid leave and parental entitlement administration through its EOR platform. Skuad acts as the legal employer across 160+ countries, supporting companies with employment operations without requiring a local entity setup.
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FAQs
1. What is the leave policy in Vietnam for foreign companies hiring employees?
Foreign companies hiring employees in Vietnam must align their leave policies with the Labour Code No. 45/2019/QH14 and applicable social insurance rules. Employers should account for statutory annual leave, public holidays, and protected absences while defining internal procedures for leave requests, approvals, and payroll processing.
2. How is leave approval managed under a leave policy in Vietnam?
Leave approval in Vietnam is generally managed through employer procedures that consider employee eligibility, operational requirements, and statutory entitlements. Employers should establish clear approval processes and maintain accurate records, while ensuring annual leave arrangements comply with Labour Code requirements and employee consultation obligations.
3. What documents are required for employee leave requests in Vietnam?
Documentation requirements in Vietnam depend on the type of leave being requested. For example, sickness benefits generally require medical documentation from authorised healthcare facilities, while maternity-related benefits may require supporting records under the Law on Social Insurance No. 41/2024/QH15.
4. How should employers calculate leave balances in Vietnam?
Employers should calculate leave balances in Vietnam based on employee service duration, working conditions, and statutory entitlements under the Labour Code. Annual leave records should account for employees with less than 12 months of service, additional leave days after five years, and applicable leave adjustments.
5. Who pays employees during different types of leave in Vietnam?
Payment responsibility in Vietnam depends on the leave category. Annual leave and qualifying personal leave are generally employer-paid, while sickness and maternity benefits are typically administered through compulsory social insurance. Employers should correctly classify leave types to avoid payroll errors under Vietnamese employment regulations.
6. What happens to unused leave when employment ends in Vietnam?
According to the Labour Code in Vietnam, employees who leave employment are generally entitled to payment for unused annual leave days. Employers should review accrued leave balances, employee records, and final payroll calculations to determine any outstanding leave payments owed at termination.
About the author
Linh Pham
Linh Pham is the Lead for Global HR Operations at Payoneer Workforce Management (Formerly Skuad), based in Ho Chi Minh City, Vietnam. With over 10 years of HR experience in the Asia-Pacific region, she specialises in international talent acquisition, employee relations, and employment compliance. Linh leads the HR Operations team across 50+ countries, ensuring efficient onboarding, payroll management, and adherence to local laws for distributed teams.
