From December 15, 2026, abolishing the regulation on annual leave pay
From December 15, 2026, regulations on annual leave pay in Circular 141 and amended documents will be officially abolished.
From December 15, 2026, Circular 141/2011/TT-BTC and amended and supplemented documents will be completely abolished, including regulations on annual leave pay for officials, civil servants, public employees and employees in public units.
According to Circular 158/2026/TT-BTC, the Ministry of Finance abolished the entire Circular 141/2011/TT-BTC dated October 20, 2011 and Circular 57/2014/TT-BTC dated May 6, 2014 on the annual leave pay regime.
Previously, Circular 141 stipulated the amounts to be paid when taking annual leave, including travel expenses, travel allowances and salaries or allowances for days without leave or without the end of leave.
Regarding travel expenses and travel allowances, some beneficiaries are people from the lowlands working in highlands, remote areas, remote areas, border areas, islands and people working in these areas who are eligible and are issued leave permits to visit their families or hometowns.
For people working in the remaining regions, payment is applied in some cases such as visiting spouses, children or parents of both sides who are sick or have passed away, and must meet the conditions on procedures and documents.
Circular 141 also stipulates the allowance regime for cases where due to work requirements, agencies and units cannot arrange or do not arrange enough annual leave time. The spending level is based on funding sources and internal spending regulations, but does not exceed the overtime salary on Saturdays and Sundays as prescribed.
From December 15, 2026, the above regulations in the two official circulars will be abolished. However, this does not mean that employees lose all rights related to unused leave days.
According to Clause 3, Article 113 of the 2019 Labor Code, employees are paid wages for unpaid annual leave or incomplete leave when they quit their job or lose their job.
This right is directly stipulated in the Labor Code, independent of the payment regime in the two abolished circulars. Therefore, employees need to distinguish the applicable cases to ensure their rights according to legal regulations.
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