Can the Grassroots Trade Union Organize Charity Contributions from Employees for Social and Charitable Activities?
Can grassroots unions organize the mobilization of charitable contributions from workers for social and charitable activities?
Based on Sub-item 2.4, Item 2, Part III of the Guideline 47/HD-TLD in 2021 which regulates the accounting and reporting of revenue and expenditures for social activities as follows:
ACCOUNTING WORK OF THE GRASSROOTS UNION
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2. Specific Provisions
2.1. Accounting documents
a) Preparing accounting documents: For financial revenues and expenditures arising in grassroots unions, the union's accountant must prepare accounting documents. Each accounting document is only prepared once for each economic and financial transaction. The contents of the accounting documents must match the economic and financial transactions; the writing on the accounting documents must be clear, without erasure or corrections, and not abbreviated. The amount written in words must match the amount written in numbers.
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2.4. Accounting and reporting of revenue and expenditures for social activities.
Grassroots unions are not allowed to organize the mobilization of contributions from members and workers for social and charitable activities independently.
For mobilization content led by the Central Committee of the Vietnam Fatherland Front, or the Vietnam General Confederation of Labor, and other lawful charitable organizations calling for contributions for social and charitable activities such as: supporting flood, storm, and disaster areas, fire victims, union social funds, supporting officials, workers at agencies or enterprises who suffer from occupational accidents, accidental injuries, severe illness, long-term diseases, families affected by natural disasters or fires, must follow the legal guidelines and regulations from higher-level unions, ensuring the voluntary participation of members and workers. The collected and disbursed amounts (if the grassroots union is authorized to disburse) must be fully documented in a ledger tracking payable amounts, itemized by each type of fund raised. At the year-end, a report on the revenues and expenditures of each type of fund raised must be submitted to the Executive Committee (Standing Committee) of the grassroots union and disclosed to the contributors and at the annual union activity summary meeting.
Thus, grassroots unions can still organize the mobilization of charitable contributions from workers.
However, the mobilization content must pertain to activities authorized for contribution calls by the Central Committee of the Vietnam Fatherland Front or the Vietnam General Confederation of Labor and lawful charitable organizations.
Additionally, grassroots unions must ensure the following conditions:
- Carry out the mobilization of charitable contributions according to the guidelines, legal regulations, and directions from higher-level unions.- Ensure the principle of voluntary participation by members and workers, and the collected and disbursed amounts are properly documented in a ledger tracking payable amounts, itemized by each type of fund raised.
Can grassroots unions organize the mobilization of charitable contributions from workers for social and charitable activities?
What organizational forms can grassroots unions take?
Based on Article 13 of the Vietnam Trade Union Charter 12th Congress promulgated with Decision 174/QD-TLD in 2020, grassroots unions are the foundational organizations of the Vietnam Trade Union, established in one or multiple legally operating labor units with five or more members or workers and are organized in the following forms:
- Grassroots union without trade union branches, sectional trade unions, affiliated grassroots unions.- Grassroots union with trade union branches.- Grassroots union with sectional trade unions.- Grassroots union with affiliated grassroots unions.
How is the establishment procedure of a grassroots union conducted?
According to Article 14 of the Vietnam Trade Union Charter 12th Congress promulgated with Decision 174/QD-TLD in 2020, the establishment procedure of a grassroots union is carried out as follows:
Step 1: Form an organizing committee for the establishment of a grassroots union.
- In places without a grassroots union, workers voluntarily form an organizing committee for the establishment of a grassroots union.
Step 2: The organizing committee initiates propaganda, mobilization, and receives applications to join the union from workers.
Step 3: Organize a congress to establish the grassroots union.
When the conditions for establishing a grassroots union as stipulated are met, the organizing committee will hold a congress to establish the grassroots union.
Step 4: Register the establishment of the grassroots union.
The organizing committee registers with the higher-level union according to the targeted grouping regulations stipulated in Article 17 of the Vietnam Trade Union Charter 12th Congress promulgated with Decision 174/QD-TLD in 2020.
Step 5: The higher-level union reviews and recognizes the grassroots union or occupational union.
The activities of the grassroots union executive committee begin once a recognition decision is issued by the higher-level union.
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