{"success":true,"timestamp":"2026-11-11T16:35:47.678Z","data":{"ot_rates":{"weekday":{"multiplier":1.5,"description":"Ngày thường - 150%"},"weekend":{"multiplier":2,"description":"Cuối tuần - 200%"},"holiday":{"multiplier":3,"description":"Lễ, Tết - 300%"}},"tax_exemption_rule":{"description":"Phần tiền lương trả cao hơn do làm thêm giờ được MIỄN THUẾ","example":"Lương 100k/h. Làm đêm (150%) → 150k. Phần 100k chịu thuế, 50k miễn thuế.","legal_reference":"Điều 3 Thông tư 111/2013/TT-BTC"},"formula":{"hourly_rate":"base_salary / standard_days / 8","total_ot_pay":"hourly_rate × hours_ot × multiplier","taxable":"hourly_rate × hours_ot × 1.0","exempt":"total_ot_pay - taxable"},"example":{"request":{"base_salary":15,"standard_days":22,"hours_ot":10,"ot_type":"weekday"},"description":"Calculate 10 hours weekday OT for 15M/month base salary"}},"meta":{"version":"1.0.0","tax_year":2026,"source":"Finance Hub - Cú Thông Thái","legal_reference":"Labor Law 2019, Circular 111/2013/TT-BTC Article 3","citation":"https://thue.cuthongthai.vn/finance/tax/ot-calc"}}