Công thức & Cách tính lương tăng ca luật mới 2026 [Tải bảng miễn phí]

Overtime is a common situation in most businesses, especially in the peak period of production, or when you need to complete the project folded. However, salary increases, shift the problem is easy to cause controversy if the business does not understand the legal regulations and there is no formula calculation of transparency in payroll process.

Determining the right level of pay for overtime hours not only to ensure the rights of workers but also to help businesses comply with the law, building professional image, motivational positive workplace for employees.

This article Lac Viet sẽ hướng dẫn chi tiết công thức tính tiền lương tăng ca theo quy định mới nhất của Bộ luật Lao động, phân tích các trường hợp cụ thể và tặng kèm file Excel giúp doanh nghiệp tính đúng – đủ – nhanh chóng.

1. Tổng quan về lương tăng ca là gì?

1.1 Salary increase in ca what is?

Salary increase ca (also known as salary, overtime) is income workers is the business to pay when they work beyond the working time standards of the day, the week or in the special moment like the night, on vacation, holiday. The payments are intended to compensate for the effort and duration of labor increased, demonstrating compliance with the provisions of the labor law.

For example: An employee works administration 8 hours/day. When asked to stay another 2 hours to finish the job this time is counted as “overtime”. Meanwhile, businesses have to pay the wage increase shifts according to the minimum rate of 150% compared with salaries normal working hours.

Need to distinguish between wages overtime and allowances overtime.

• Salaries overtime is mandated, is calculated based on the provisions of The Labor code.
• Allowance for overtime is the added support of the business (if any) to encourage the spirit of work of employees, not mandatory legal.

Properly understand about salary increase ca help businesses avoid risks violation of the law, at the same time increase transparency, increase the confidence of employees with respect to remuneration policy. This is the problem many organizations and businesses are looking for information about how to calculate salary increase of ca to improve the rules, pay hr effectiveness more than fair.

1.2. Legal grounds the latest on wage increases ca

Follow Bộ luật Lao động 2019 (Điều 98), tiền lương làm thêm giờ được quy định rõ mức chi trả tối thiểu như sau:

• Do more on the normal working day: at least 150% compared to the unit price of wage or wages actually paid by the job is done.
• Do more on a day off every week: at least 200%.
• Do more on the holidays, new year or holidays may enjoy salary: at least 300%, not including the salaries of holidays and new year there.
• Do more at night: is paid at least 30% compared with wages working day.

Các quy định chi tiết được hướng dẫn tại Decree 145/2020/ND-CP, đặc biệt về giới hạn số giờ làm thêm tối đa, nguyên tắc thỏa thuận giữa người sử dụng lao động và người lao động. Cụ thể, tổng số giờ làm thêm không được vượt quá 40 giờ trong 1 tháng, 300 giờ trong 1 năm (theo khoản 2, Điều 107 Bộ luật Lao động).

Mastering legal grounds not only help businesses build process payroll accurately, but also ensure compliance with state regulations, restrictions, labor disputes and demonstrate professionalism in human resource management.

2. Hướng dẫn cách tính & công thức tính lương tăng ca tiêu chuẩn theo luật mới nhất

2.1. Formula for calculating the salary increase ca basic

To calculate the exact salary increase ca, enterprises need to identify three basic elements: hourly wage actually paid, the percent applied for this type of ca is added, the number of overtime hours practice.

Standard recipe according to the regulations:

Salary increase ca = hourly Wage actually paid × Rate % by type ca × Number of overtime hours

In which:

• Hourly pay = Salary reality / Number of hours worked standard in months (usually 26 days × 8 hours = 208 hours).
• Rate % by type ca is regulated in The Labour code 2019 (Article 98).
• Number of overtime hours is the number of hours exceeding the working time standard (after deducting the break).

Illustrative example: employee A wage months 10,000,000, do another 2 hours on weekdays.

• Hourly wage = 10.000.000 / 208 = 48.076/hour.
• The rate of wage increase ca normal days = 150%.
• Salary increase ca = 48.076 × 150% × 2 = 144.228 copper.

Thus, the total income of staff in January will include basic salary 10 million and salary increase ca 144.228 copper.

2.2. Percentage paid overtime in accordance

According to Article 98, The Labour code 2019, workers are paid overtime according to the minimum the following:

Specific example: employee B do 3 more hours on holidays lunar new Year, month salary 12.000.000 vnd.

• Hourly wage = 12.000.000 / 208 = 57.692 copper.
• Rate = 300%.
• Salary increase ca = 57.692 × 300% × 3 = 519.228 copper.

If you work 3 hours at night holidays, the total ratio is 300% + 30% = 390%, respectively 674.388 same wages increased by ca.

3. 5 Ways payroll, overtime, overtime, night, Sunday, 7 SUN, holidays according to each case

3.1. How to calculate overtime on weekdays

Make more hours in the day is often the case workers who work out of hours in the normal working day under a contract of employment. This is a common situation in the business of manufacturing, services workload spike.

Legal basis

• Article 98 of The Labour code 2019: workers doing more hours in the day usually pay at least 150% of the actual hourly wage of a normal working day.
• Article 95, 96 ART 2019: Business should be public, transparent how to calculate monthly salary and not be lower than the minimum wage.

Principles payroll

• Must have the agreement with the employee prior to overtime.
• Overtime pay = wage, normal hours × rate of 150%.
• Not be included with the bonus which must be calculated separately salary increase ca.

Formula:

Salary Increase Ca = hourly Wage × Number of overtime hours ×150%

In which: hourly Wage = Wage month / Number of days the standard in the month / Number of working hours/day.

For example:

• Employees have salary: 10.000.000 VNĐ.
• Of the date of preparation: 26 days; 1 day 8 hours.
• Hourly wage = 10.000.000 / 26 / 8 = 48.076 VND/hour.
• If employees do 3 more hours on weekdays:
  Salary increase ca =48.076×3×150%=216.342 VND

Enterprise object apply

• Business manufacturing, processing, processed timely service.
• Service businesses need hr support hours (example: customer care, logistics).
• The company has the volume of work increased irregularly during the day usually.

3.2. How to calculate overtime on weekend (Saturday, 7-Sunday)

Overtime on weekends (usually the 7th or Sunday) occurs when businesses require workers to work out of hours to stay fixed to ensure the progress of production – business.

Legal basis

• Article 98 of The Labour code 2019: workers do more on weekends are paid at least equal to 200% actual hourly wage of a normal working day.
• Article 111 ART 2019: workers are entitled to at least 1 day/week if work on holiday, this must pay extra overtime pay according to the regulations.

Principles payroll

• Must have the consent of the employee.
• Overtime pay = wage, normal hours × rate of 200%.
• In addition to wages, businesses can weigh layout compensatory to ensure workers ' health.

Formula:

Salary Increase Ca = hourly Wage× Number of overtime hours ×200%

For example:

• Employees have salary: 12.000.000 VNĐ.
• Of the date of preparation: 26 days; 1 day 8 hours.
• Hourly wage = 12.000.000 / 26 / 8 = 57.692 VND/hour.
• If employees do more 4 hours on Sunday:
  Salary Increase Ca = 57.692×4×200% = 461.536 VND

Enterprise object apply

• Retail business, commerce, catering – hospitality, logistics usually have active demand all weekend.
• Business production hasten delivery, need to increase the ca at the end of the week.
• The industry peculiarities must maintain continuous operation (health, protection, transport...).

3.3. How to calculate overtime on holidays, new year, holidays paid

Làm thêm giờ vào ngày lễ, Tết, ngày nghỉ có hưởng lương là hình thức làm thêm giờ vào những ngày đặc biệt được pháp luật quy định là ngày nghỉ hưởng nguyên lương. Do đó, ngoài tiền lương ngày lễ/Tết, người lao động làm thêm còn được trả thêm tối thiểu 300% lương giờ của ngày làm việc bình thường.

Legal basis

• Article 98 of The Labour code 2019: added holidays, new year, holidays are entitled to pay at least 300% of salary hours, not including wages holiday pay.
• Article 112, 113 ART 2019: workers are entitled to 11 days holidays and sabbatical year to enjoy raw wage.

Principles payroll

• Overtime pay = 300% hourly wage × number of overtime hours.
• In addition, workers still receive 100% of wages, holidays according to mode.
• Total can reach 400% of salary now, if all the wages holidays.

Formula:

Salary Increase Ca = hourly Wage × Number of overtime hours × 300% + Salary holidays

For example:

• Employee monthly salary: 9.000.000 VNĐ.
• Date of prepared: 26 days, 8 hours/day.
• Hourly wage = 9.000.000 / 26 / 8 = 43.269 VND/hour.

If you work 8 hours on the lunar new year:

• Overtime pay = 43.269 × 8 × 300% = 1.038.456 VND.
• Salary Tet enjoy raw wage = 9.000.000 / 26 = 346.154 VND.
  The total income that day = 1.384.610 VND.

Enterprise object apply

• Business production, exports need to maintain the delivery schedule.
• Service sector (supermarkets, hotels, restaurants, transportation) operates the holidays.
• Business characteristics: power, medical, security.

3.4. How to calculate overtime pay in the night (22h – 6h next morning)

Make the night's work ranges from 22h to 6am the following day, including weekdays, holidays, or holidays. The law requires an employee to work the night must be paid at least 30% of daylight hours, i.e. a total of 130% hourly wage.

Legal basis: Article 98 of The Labour code 2019: workers night work is paid at least 30% compared with wage working day.

Principles payroll

• Salary make the night = 100% hourly + 30% extra.
• 't distinguish normal days, vacation days or holidays – always be plus at least 30%.
• If the medium is the night has just fallen on holiday/festival then also be added according to the growth rate ca.

Formula:

Nighttime pay = hourly rate × hours Of the night × 130%

For example:

• Employee monthly salary: 13.000.000 USD.
• Date of prepared: 26 days, 8 hours/day.
• Hourly wage = 13.000.000 / 26 / 8 = 62.500 VND/hour.
• If 6 hours night: Dreary night = 62.500 × 6 × 130% = 487.500 VND.

Enterprise object apply

• Business produced by ca (textiles, aquatic products processing, electronics).
• Industry transportation, logistics, warehousing, protection, health.
• The service sector is active 24/7 (center, customer care, hotel, casino).

3.5. How to calculate overtime at night (increase ca + night)

This is a special case: the workers took an extra hour, just to frame night (22h – 6h). Therefore, in addition to overtime pay, they are also added to the allowances night and an additional 20% according to the law.

Legal basis: Article 98 of The Labour code 2019: overtime at night = wages overtime (150%/200%/300%)

• + 30% of daylight hours
• + 20% of the daytime hours on the extra night.

Principles payroll

• Overtime pay, night = overtime pay (on normal days/holidays/celebrations) + allowances night + an additional 20%.
• Business to separate clear each section to transparency.

Formula:

Salary increase ca night = (hourly rate×multiplier days)+(hourly rate×30%)+(hourly rate×20%)

In which: The number of days = 150% (normal days), 200% (for weekends), 300% (holidays/new year).

For example:

• Employee monthly salary: 15.600.000 VND.
• Date of prepared: 26 days, 8 hours/day.
• Hourly wage = 15.600.000 / 26 / 8 = 75.000 VND/hour.

Make 4 more hours at night on normal day:

• Overtime pay according to regular day = 75.000 × 150% = 112.500.
• Plus 30% = 75.000 × 30% = 22.500.
• Plus 20% = 75.000 × 20% = 15.000.
• Total 1 hour = 112.500 + 22.500 + 15.000 = 150,000 VND/hour.
• 4 hours extra night = 150.000 × 4 = 600,000 VND.

Enterprise object apply

• Business production, export, to increase the ca through the night to keep up with the progress.
• Industry 24/7 continuous operation such as transportation, logistics, oil and gas, protection, health.
• Business service in high point spring festival, lunar new year (super market, commercial center, travel).

Tải mẫu file excel/Google Sheet thanh toán lương tăng ca làm thêm giờ

For many businesses, especially those units scale hr or working pattern according to ca, the calculation of overtime on paper or by the formula of discrete, often leading to errors and time consuming test. To solve this problem, File tool Excel calculating salary overtime automatically be built in accordance with current legislation, helps to standardize the whole process of calculation.

Mẫu thanh toán lương tăng ca theo Thông tư số 99/2025/TT-BTC

Mẫu thanh toán lương tăng ca theo Thông tư số 99/2025/TT-BTC được xây dựng nhằm đảm bảo tính minh bạch, đầy đủ căn cứ pháp lý phù hợp với hệ thống kế toán áp dụng cho các đơn vị hành chính sự nghiệp và tổ chức có sử dụng ngân sách nhà nước.

Nội dung mẫu thường bao gồm các thông tin chi tiết như: họ tên người lao động, bộ phận công tác, số giờ làm thêm (phân loại theo ngày thường, ngày nghỉ, ngày lễ), mức lương cơ bản, hệ số tính lương tăng ca theo quy định, và tổng số tiền được thanh toán.

Bên cạnh đó, mẫu còn yêu cầu đầy đủ chữ ký xác nhận của người lập, người duyệt và thủ trưởng đơn vị nhằm đảm bảo kiểm soát nội bộ chặt chẽ và phục vụ công tác quyết toán, kiểm toán khi cần thiết.

Mẫu thanh toán lương tăng ca theo Thông tư 133 cho doanh nghiệp vừa và nhỏ

Đối với doanh nghiệp vừa và nhỏ áp dụng Circular 133/2016/TT-BTC, mẫu thanh toán lương tăng ca được thiết kế linh hoạt hơn, tập trung vào tính thực tiễn tối ưu quy trình kế toán nội bộ.

Mẫu thường bao gồm các trường thông tin cơ bản như: danh sách nhân viên làm thêm giờ, thời gian tăng ca, mức lương theo hợp đồng, hệ số tính lương tăng ca theo Bộ luật Lao động, và tổng chi phí tiền lương phát sinh.

Do đặc thù doanh nghiệp SME cần tối ưu chi phí và đơn giản hóa thủ tục, mẫu biểu thường được tích hợp trực tiếp vào hệ thống bảng lương hoặc phần mềm kế toán, giúp tự động hóa tính toán, giảm sai sót và hỗ trợ doanh nghiệp kiểm soát chi phí nhân sự hiệu quả hơn.

Tải mẫu file excel thanh toán lương tăng ca làm thêm giờ tại đây

4. A 3-step process to help hr C&B, payroll overtime standards for business

To calculate salary increase ca exactly transparent, business need to perform sequentially the 3 steps, ensure both regulatory compliance law just optimal management personnel costs.

Step 1: Determine the salary, normal business hours

First, need to know the wages workers receive for every hour of work standards.

• Recipe: hourly Wage = Salary / Number of hours worked standard in January
• Explanation: the Number of hours of work the standard is often determined according to the work schedule of the business (for example: 26 days x 8 hours/day = 208 hours/month).
• For example: employee has salary 12.000.000 copper, work 208 hours/months, then hourly wage = 12.000.000 / 208 ≈ 57.692/hour.

Step 2: Apply a percentage according to the type of rose day ca

According to Article 98 of The Labour code 2019, business-wage workers now, with the percentage match:

• Normal days: 150% of the hourly wage.
• Weekends: 200% of salary hours.
• Holidays: 300% of salary hours (not including salaries holidays).
• Do at night: plus a minimum of 30% of daylight hours.

Illustrative example: the employee in the above example increases ca 3 hours on weekdays:

• Wage overtime = 57.692 x 150% ≈ 86.538/hour.
• Total cash increased ca = 86.538 x 3 = 259.614 copper.

Step 3: synthesis on payroll overtime to control the transparency

After each account increased ca, enterprises need integrated into payroll overtime to:

• Check out right enough of each ca do more.
• Do legal grounds when authorities inspections or when addressing complaints.
• Transparency with employees, increase trust and engagement.

5. Examples illustrate how to calculate salary increase ca

To help businesses visualize more clearly about how to apply the formula, we see a real situation.

Situation: employee A wage months 12.000.000 copper, working according to the standard calendar 26 days/month (208 working hours). In January, the staff are incurred overtime:

• 5 hours on a normal working day
• 4 hours on weekends
• 2 hours on holidays

Step 1: Determine the hourly standard
Hourly wage = 12.000.000 / 208 ≈ 57.692/hour

Step 2: Apply a percentage according to the type of rose day ca

• Normal days: 150% x 57.692 = 86.538/hour
• Weekends: 200% x 57.692 = 115.384/hour
• Holidays: 300% x 57.692 = 173.076/hour

Step 3: Calculate the money an increase in ca for each type of date

• Money overtime regular day = 5 hours x 86.538 = 432.690 dong
• Money overtime vacation days = 4 hours x 115.384 = 461.536 dong
• Money overtime holidays = 2 hours x 173.076 = 346.152 dong

Step 4: synthesis of the spreadsheet wage increases ca

6. Hr solutions Vietnam SureHCS optimal calculate the salary for business

Calculating salary overtime according to the method on Excel often potential risks: errors in data entry, apply the wrong amount by each type, days, or forget extra night shift. As a consequence, the hr department take a lot of time reviewing businesses to meet disputes with workers. Meanwhile, demand increased ca often arise at the time of peak production, requires treatment process payroll staff overtime must be quick, accurate, transparent.

Effective solution currently is app human resource management software and payroll automatically, such as Lac Viet SureHCS HRM. This system helps businesses:

• Automatically apply the formula and the coefficient of increase in ca right under the provisions of The Labour code 2019, including overtime pay, night, holiday, holidays.
• Connect sync data from timesheetsregistration application increased the ca, to payroll synthetic, completely eliminate the data entry craft repeat.
• Integrated payroll increase ca in real-time, allowing hr and management check out as soon as they arise overtime.
• Salary calculator with software manager salary from SureHCS help reduce errors, increase transparency when all the data is stored, making it easy to retrieve, ready to serve inspector or resolve complaints.

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