Article 67 of Decree 145/2020/ND-CP stipulates the salary paid to employees during paid leave as follows:
1. Transportation fares and salaries for travel days other than annual holidays according to Clause 6, Article 113 of the Labor Code are agreed upon by both sides.
2. Salary used as the basis for paying employees on holidays, Tet, annual leave, and personal leave with salary according to Articles 112, 1 and 2, 113, 114, and 1, Article 115 of the Labor Code is the salary according to the labor contract at the time the employee is on holiday, Tet, annual leave, or personal leave with salary.
3. The salary used as the basis for paying employees for days off that are not annual or have not completed the number of days off per year according to Clause 3, Article 113 of the Labor Code is the salary according to the labor contract of the month immediately preceding the month in which the employee quit or lost his job.
Thus, the salary paid to employees during paid holidays is the salary according to the labor contract at the time when employees are on holidays, Tet, annual leave, or on paid personal leave.