How are grassroots trade union funds used and allocated for expenditure?
What are the principles of financial revenue and expenditure at the grassroots trade unions?
According to the provisions of Article 3 of Decision 4290/QD-TLD of Vietnam in 2022 on the principles of revenue, expenditure, financial and asset management at the grassroots trade union as follows:
"Article 3. Principles of revenue, expenditure, financial and asset management at grassroots trade unions
1. Finance at grassroots trade union is a part of trade union finance, which is used for activities of performing functions and tasks of grassroots trade union under the provisions of the Law on Trade Union and the Charter of Vietnamese Trade Unions.
2. Based on the financial expenditure regime of the State and the General Confederation, the grassroots trade union financial resources used and the actual trade union activities at the unit, the grassroots trade union executive committee promulgates Regulation collection and expenditure, financial management, internal trade union assets for implementation.
3. The grassroots trade union must collect correctly, fully and promptly the revenues as decentralized by the General Confederation. Spending on the right subjects, economically, efficiently, openly and transparently, implementing the financial management regime in accordance with the State's regulations and the General Confederation's regulations."
How are grassroots trade union funds used and allocated for expenditure?
Where does the grassroots trade union's financial revenue come from?
According to the provisions of Article 4 of Decision 4290/QD-TLD of Vietnam in 2022 on financial revenues of grassroots trade unions as follows:
"Article 4. Trade union financial revenues
1. Collect union dues
- Union fees are paid by union members.
- The method of collecting trade union dues shall comply with Decision 1908/QD-TLD dated December 19, 2016 of the General Confederation of Vietnam on financial management, trade union assets, collection and distribution of revenues and bonuses, fines and payment of trade union finance.
2. Collect trade union fees
- Trade union funds shall be paid by agencies, organizations and enterprises in accordance with the provisions of law and decisions of the General Confederation.
- The method of collecting trade union fees shall comply with Decision 1908/QD-TLD dated December 19, 2016 of the General Confederation.
3. Other revenue
Other revenue sources comply with Clause 4, Article 26 of the Trade Union Law and Decision 1908/QD-TLD dated December 19, 2016 of the General Confederation, including.
- Funds provided by agencies, organizations and enterprises for procurement of means of trade union activities, and to provide operational funding support for grassroots trade unions; funds for organizing coordination activities such as: organizing emulation movements, cultural and sports activities, sightseeing tours, rewards and welfare... of officials, union members, civil servants and employees organizations, workers, laborers (hereinafter collectively referred to as trade union members and employees) and a number of activities aimed at encouraging and rewarding children of trade union members and employees; support of domestic organizations and individuals for grassroots trade unions.
- Income from cultural and sports activities; property transfer and liquidation; collect interest on deposits and dividends; income from economic activities and services of grassroots trade unions, etc."
How is the financial resources of the grassroots union used and allocated?
According to the provisions of Article 5 of Decision 4290/QD-TLD of Vietnam in 2022, the financial resources of grassroots trade unions are used and allocated as follows:
"Article 5. The grassroots trade union's financial resources are used and allocated for expenditure items
1. The grassroots trade union is entitled to use 75% of the trade union dues, 60% of the trade union dues as prescribed by the General Confederation's Presidium and 100% of the total other revenues of the unit under the provisions of the law and the General Confederation of Vietnam.
2. Allocating revenue from trade union fees, trade unions at grassroots level may be used for the following expenditures and items:
2.1. Paying salaries and allowances for full-time trade union cadres and trade union cadres' allowances, up to 45% of the revenue of trade union fees and trade union fees at grassroots trade unions can be used. In case of shortage, the grassroots trade union must consider reducing the beneficiaries and level of allowances for trade union officials to be suitable with the allocated financial resources.
2.2. Expenses for visiting trade union members at least 40% of the revenue of trade union fees of grassroots trade unions are used.
2.3. Other expenses up to 15% of the revenue of trade union fees, the grassroots trade union can be used.
3. Allocating revenues from grassroots trade union funds to be used for the following expenditures and items:
3.1. Direct expenditures on care, protection, training, fostering and training of union members and employees must be at least 60% of the revenue of grassroots trade union funds used. At units with complicated labor relations, the grassroots trade union shall spend at least 25% of the funding of this expenditure item to reserve for activities to protect union members and employees; After 2 consecutive years of not using it, it is possible to switch to spending on the contents of this expenditure item.
3.2. Expenses for propaganda and mobilizing trade union members and employees up to 25% of the revenue of grassroots trade unions can be used.
3.3. Administrative expenses can be used up to 15% of the revenue of the grassroots trade union.
4. The contents specified with the maximum rate of expenditure if not fully spent shall be supplemented to the contents of expenditure with the minimum rate (Section 2.1, 2.3, 3.2, 3.3 if the expenditure cannot be fully spent, additional expenditure shall be made in Section 2.2, 3.1).
5. Other revenue sources: the grassroots trade union decides on the allocation to expenditure items, spending levels and additional subjects the grassroots trade union is allowed to supplement with other than those specified in Article 6 of this Decision."
Thư Viện Pháp Luật
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