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Most workers take a break and gather with family during holidays, but a significant portion must continue working to ensure uninterrupted production lines and essential services such as healthcare, transportation, electricity, and water.
Accordingly, labor law sets out the overtime pay mechanism for working on holidays and public holidays. Article 98 of the 2019 Labor Code provides that employees who work on holidays are paid at least 300% of their normal wage (based on the wage applicable to the job), excluding the holiday pay required under Article 112.
Employees paid monthly still receive the 100% holiday wage in full even if they work on the holiday. As a result, working on a holiday can raise total earnings to about 400% of a standard day (100% holiday pay plus 300% holiday overtime).
If the work is performed during a night shift (from 22:00 to 06:00 the next day), total entitlements can be higher due to additional allowances.
Concretely, working a night shift on a holiday can yield up to about 390% of wages, including 300% for holiday overtime, a 30% night-shift allowance, and an additional 60% for nighttime overtime.
If the night shift falls on a substitute holiday, total entitlement is around 270%.
For wage calculation, “actual wages payable” refers to remuneration for the job under normal conditions, including contractual base salary and job-related allowances. It excludes welfare-type benefits such as travel, phone, meals, or irregular bonuses.
Under Clause 8 of Article 4 of the Personal Income Tax Law 2025, overtime and night-work pay earned by resident individuals is tax-exempt. Therefore, the additional pay for overtime or night work on holidays such as 30-4 and 1-5 is not subject to income tax withholding.
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