How much is the monthly payment rate of trade union fees by trade unionists? What are the payment methods of trade union fees by trade unionists in Vietnam?
How much is the monthly payment rate of trade union fees by trade unionists in Vietnam?
According to Article 23 of the Regulations attached to Decision 1908/QD-TLD in 2016, the level of monthly trade union fees is regulated as follows:
Subjects, rate of payment and salary used as the basis for payment of the trade union fee
1. With regard to the trade unionists of regulatory agencies; political organizations, socio-political organizations, socio-political and professional organizations, social organizations, socio-professional organizations; units of the people’s armed forces and trade unionists of public service providers that are paid according to payroll and salary scale prescribed by the State's regulations: The monthly rate of payment of trade union fee:
Monthly payment rate = 1% x salaries used as the basis for social insurance payment
2. With regard to the trade unionists of state-owned enterprises (including the trade unionists of joint-stock company whose control stocks are held by the State):
Monthly payment rate = 1% x real salary
Note:
- the salary minus payment for social insurance, health insurance, unemployment insurance and personal income tax of trade unionists)
- Monthly payment rate does not exceed 10% of statutory pay rate prescribed by the State’s regulations.
3. With regard to the trade unionists of non-state enterprises (including the trade unionists of joint-stock companies whose control stocks are not held by the State); the trade unionists of non-public units whose salaries do not follow the payroll and salary scale prescribed by the State; trade unionists of co-operatives, foreign and international organizations operating in the territory of Vietnam, executive offices of foreign partners of business cooperation contract in Vietnam and the trade unionist working abroad:
Monthly payment rate = 1% x salaries used as the basis for social insurance payment
4. Internal trade unions prescribed in Clauses 2 and 3 of this Article may collect the trade union fee from trade unionists equal to 1% of their real salaries (the salary minus the payment for social insurance, health insurance, unemployment insurance and personal income tax of trade unionists) or over if this rate is consented by the Standing Committee of wide-open internal trade union (group leader of trade union or over) through a Resolution or writing and specified in Regulation on internal expenditures of internal trade unions.
The collected trade union fee that exceeds the amount prescribed in Clauses 2 and 3 of this Article shall be returned fully to internal trade unions in order to supplement the operation expenditure in accordance with regulations. When submitting the financial statement, an internal trade union shall separate the exceeding amount according to prescribed form in order to identify the trade union fee that shall be paid to its supervisory trade union.
5. The trade unionists of stand-alone trade unions and enterprises whose salary used as the basis for the payment of trade union fee cannot be identified and trade unionists that do not have the duty to pay social insurance:
Minimum fixed payment rate = 1 % x statutory pay rate
How much is the monthly payment rate of trade union fees by trade unionists in Vietnam?
When are trade unionists exempted from paying trade union fees in Vietnam?
Under clause 6 of Article 23 of the Regulations attached to Decision 1908/QD-TLD in 2016, the regulations are as follows:
6. Trade unionists receive the social insurance benefits within one month or more are not required to pay the trade union fee during the period of receiving benefits. Trade unionists are unemployed, do not have income or on personal leave within one month or more without salary are not required to pay the trade union fee during these period.
According to the above regulations, the following cases are exempt from paying trade union fees:
- Trade unionists receiving social insurance benefits for 01 month or more: Exempt from paying trade union fees during the period of receiving benefits.
- Trade unionists who are unemployed: Exempt from paying trade union fees during unemployment.
- Trade unionists with no income: Exempt from paying trade union fees during periods of no income.
- Trade unionists taking personal leave for 01 month or more without salary: Exempt from paying trade union fees during the unpaid leave period.
What are the payment methods of trade union fees by trade unionists in Vietnam?
According to clause 1 of Article 24 of the Regulations attached to Decision 1908/QD-TLD in 2016, the payment methods of trade union fees by trade unionists in Vietnam are regulated as follows:
Methods for payment and management of the trade union fee
1. Methods for payment of the trade union fee
a) Trade unionists pay the trade union fee directly and monthly to the trade union group, trade union divisions, trade union affiliates, internal trade unions and stand-alone trade unions (according to assignment of internal trade unions and stand-alone trade unions).
b) The trade union fee is deducted from the month salary of trade unionists (cash or transfer) after the trade unionists agree. In this case, amount of collected trade union fee shall be confirmed by the internal accounting department and a list of trade unionists that have paid the trade union shall be made.
c) Trade unionists and internal trade unions are encouraged to use modern technologies (such as personal accounts, ATM, etc) for collection and payment of the trade union fee on the basis of agreements between trade unionists and internal trade unions and written consent of supervisory trade unions.
Therefore, trade unionists pay trade union fees through the following methods:
- Trade unionists pay the trade union fee directly and monthly to the trade union group, trade union divisions, trade union affiliates, internal trade unions and stand-alone trade unions (according to assignment of internal trade unions and stand-alone trade unions).
- The trade union fee is deducted from the month salary of trade unionists (cash or transfer) after the trade unionists agree. In this case, amount of collected trade union fee shall be confirmed by the internal accounting department and a list of trade unionists that have paid the trade union shall be made.
- Trade unionists and internal trade unions are encouraged to use modern technologies (such as personal accounts, ATM, etc) for collection and payment of the trade union fee on the basis of agreements between trade unionists and internal trade unions and written consent of supervisory trade unions.
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