Vietnam: Who must pay trade union fee in 2023? How is the trade union fee paid?
Who must pay trade union fee in Vietnam in 2023?
Pursuant to the provisions of Article 23 of the Regulation on management of trade union finances and assets, collection and distribution of revenues and rewards, penalties for collection and payment of trade union finances, issued together with Decision 1908/QD-TLD in 2016, the beneficiaries of trade union fee include the following 3 groups:
(1) Group 1 includes the following subjects:
Members of the following grassroots trade unions:
- State agencies;
- Political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations;
- Units of the people's armed forces;
- Public service providers receive salaries according to the salary table and salary level prescribed by the State.
(2) Group 2 includes the following subjects:
Trade union members in grassroots trade unions of state-owned enterprises (including trade unions of state-owned joint stock companies holding controlling shares).
(3) Group 3 includes the following subjects:
Members of the following grassroots trade unions:
- Non-state enterprises (including trade unions Joint-stock companies in which the State does not hold controlling shares);
- Non-public service providers receive salary not according to the salary table and salary grade prescribed by the State;
- Trade union of Cooperatives;
- Foreign organizations and international organizations operating in the Vietnamese territory;
- The operating office of the foreign side in the business cooperation contract in Vietnam;
- Trade union members working abroad.
Vietnam: Who must pay trade union fee in 2023? How is the trade union fee paid?
How is the trade union fee paid?
Pursuant to Article 24 of the Regulation promulgated together with Decision 1908/QD-TLD in 2016 stipulating as follows:
Method of payment and management of trade union fees
1. Method of payment of trade union fee
a) Trade union fees are paid directly by trade union members on a monthly basis to trade union groups, divisional trade unions, member grassroots trade unions, grassroots trade unions, and trade unions (according to the assignment of grassroots trade unions, grassroots trade unions, and trade unions); ).
b) Trade union fees are collected through monthly salary (cash or bank transfer) after obtaining agreement from trade union members. In this case, the trade union fee collection must be certified by the unit's accounting department and have a detailed list of members paying the trade union fee.
c) Encourage trade union members and grassroots trade unions to innovate methods of collecting and paying trade union fee using modern technology (collecting via personal accounts, via ATM cards, etc.) on the basis of an agreement, reach agreement between the trade union members and the grassroots trade union and get the written consent of the immediate superior trade union.
2. Management of trade union fees:
Grassroots trade unions and trade unions assigned the task of collecting trade union fee paid by members must open books, record and reflect fully and promptly the monthly payment of trade union fee of members according to the list of members of the trade union; preserve and archive the trade union fee collection book strictly according to the provisions of the accounting law; summarizing financial revenue and expenditure settlement reports with the superior trade union. The distribution, use and management of trade union fees shall comply with the provisions of the General Confederation.
Thus, there will be the following methods of payment of trade union fees:
- Trade union fees are paid directly by trade union members monthly to trade union groups, divisional trade unions, member grassroots trade unions, grassroots trade unions, and trade unions (according to the assignment of grassroots trade unions and trade unions).
- Trade union fees are collected through monthly salary (cash or bank transfer) after getting agreement from trade union members. In this case, the trade union fee collection must be certified by the unit's accounting department and have a detailed list of members paying the trade union fee.
- Collect and pay trade union fee using modern technology (collected via personal accounts, ATM cards...) on the basis of agreement and agreement between trade union members and grassroots trade unions and approved in writing by the immediate superior trade union.
Does finance of trade union include trade union fee?
According to Article 26 of the 2012 Law on Trade Union of Vietnam, the finance of trade union is as follows:
Finance of Trade union
Finance of Trade union includes the following revenues:
1. Trade union fee is paid by trade union members as prescribed in the Charter of Vietnamese Trade union;
2. Trade union funds are paid by agencies, organizations and enterprises in 2% salary funds based to pay social insurance for laborers;
3. State budget allowances for assistance;
4. Other revenues from activities of culture, sport, economy of Trade union; from projects, plans assigned by the State; from aid, funding of domestic and foreign organizations, individuals.
Thus, the trade union fee paid by trade union members as prescribed in the Charter of Vietnamese Trade union is one of the sources of trade union finance.
Thus, the trade union finance includes trade union fee in Vietnam.
Nguyễn Thị Hồng Nhung
