1/ In case Employer pays to employee overtime wages as guided in Article 104 of the Labor Code No. 10/2012/QH13, then both of Employer and employees are required to satisfy the conditions stipulated in Article 106 of the Labor Code No. 10/2012/QH13. Overtime wage paid to employees must comply with Article 97 of the Labor Code No. 10/2012/QH13, income from overtime work is subject to PIT exemption as prescribed at Point i, Clause 1, Article 3 of Circular No. 111/2013/TT-BTC.
Employer and employee are required to granted Government’s permission when applying agreement of overtime hours in excess of 200 hours/ year and the number of overtime hours is over 200 hours/ year but not more than 300 hours/ year according to specified at Point b, Clause 2, Article 106 of the Labor Code No. 10/2012/ QH13, then the income from overtime work must comply with Article 97 of the Labor Code No. 10/ 2012/ QH13 is subject to PIT exemption as prescribed in Point i Clause 1 Article 3 of Circular No. 111/2013/ TT-BTC.
In case Employer and employees still working overtime in excess of 200 hours/ year without Government’s permission is a violation of the provisions of Point b, Clause 2, Article 106 of the Labor Code No. 10/2012 / QH13, then income from overtime work is not subject to PIT exemption as prescribed at Point i, Clause 1, Article 3 of Circular No. 111/2013 / TT-BTC.
2/ Where an employee signs a labor contract as prescribed in Article 23 of the Labor Code No. 10/2012/ QH13, the normal working time is limited to no more than 08 hours per day and 48 hours per week as prescribed in Article 104 of Labor Code No. 10/2012/ QH13.
Therefore, when the employees work for two different employers, the total working hours must also comply with the provisions of Article 23 and Article 104 of the Labor Code No. 10/2012/ QH13.