How much percentage should union members pay for the monthly union fee? What are the methods for union members to pay the union fee?
How much percentage do Union members pay for monthly union dues?
According to Article 23 of the Regulations attached to Decision 1908/QD-TLD in 2016, the level of monthly union dues is regulated as follows:
(1) Union members in grassroots unions of state agencies; Political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations; units under the people’s armed forces; public service providers receiving salary according to the wage scale, salary grades prescribed by the State:
Monthly contribution rate = 1% x Salary basis for social insurance contribution
The salary basis for social insurance contribution includes rank salary, position salary, salary under labor contracts, working contracts, and allowances such as position allowance, seniority allowance exceeding the framework, professional seniority allowance. When the salary basis for social insurance contribution changes, the salary basis for union dues contribution will change according to social insurance laws.
(2) Union members in grassroots unions of state-owned enterprises (including unions in joint-stock companies where the State holds controlling shares):
Monthly contribution rate = 1% x Net salary
Note:
- Net salary is the salary after deductions for social insurance, health insurance, unemployment insurance, and personal income tax.
- The maximum monthly union dues rate is 10% of the statutory pay rate as prescribed by the State.
(3) Union members in grassroots unions of non-state enterprises (including unions in joint-stock companies where the state does not hold controlling shares); public service units without fixed salaries as prescribed by the State; union cooperatives; foreign organizations, international organizations operating in Vietnam; foreign executive offices in business cooperation contracts in Vietnam; union members working abroad:
Monthly contribution rate = 1% x Salary basis for social insurance contribution
Note: The maximum monthly union dues cannot exceed 10% of the statutory pay rate as prescribed by the State.
(4) Grassroots unions as in clauses (2) and (3) may collect union dues from members monthly at a rate of 1% of net salary or set a higher rate than 1% of the salary basis for social insurance contribution if approved by the expanded grassroots union executive committee (from the union leader level onwards) by Resolution, documented, and specifically stipulated in the internal expenditure regulations of the grassroots union.
The portion of union dues collected exceeding the provisions in clauses (2) and (3) is retained 100% by the grassroots union for additional activities as compliant; when reporting financial settlements, the grassroots union must segregate the additional collected union dues per the prescribed form to determine the amount payable to higher levels.
(5) Union members in labor unions, grassroots union enterprises with indeterminate salary for dues contribution; union members not covered by social insurance:
Minimum fixed contribution rate = 1 % x statutory pay rate
How much percentage do union members pay for monthly union dues?
When are union members exempted from paying union dues?
Based on clause 6 of Article 23 of the Regulations attached to Decision 1908/QD-TLD in 2016, the regulations are as follows:
6. Union members who receive social insurance allowances for 01 month or more, during the period of receiving allowances, are not required to pay union dues; union members who are unemployed, have no income, or take personal leave for 01 month or more without salary, are not required to pay union dues during that period.
According to the above regulations, the following cases are exempt from paying union dues:
- Union members receiving social insurance allowances for 01 month or more: Exempt from paying union dues during the allowance period.
- Union members who are unemployed: Exempt from paying union dues during unemployment.
- Union members with no income: Exempt from paying union dues during periods of no income.
- Union members taking personal leave for 01 month or more without salary: Exempt from paying union dues during the unpaid leave period.
How can union members pay union dues?
According to clause 1 of Article 24 of the Regulations attached to Decision 1908/QD-TLD in 2016, the payment and management of union dues are regulated as follows:
Payment and management of union dues
1. Union dues payment methods
a) Union dues are paid directly monthly by union members to the union group, union section, member grassroots union, grassroots union, or labor union (according to the grassroots union or labor union division).
b) Union dues deducted monthly from salary (in cash or via bank transfer) upon agreement by the union member. In this case, the collected union dues must be confirmed by the unit's accounting department and have a detailed list of union members who paid.
c) Encouraging union members and grassroots unions to innovate the union dues collection and payment method using modern technology (through personal accounts, ATM cards...) based on mutual agreement between union members and the grassroots union, approved in writing by the directly higher-level union.
2. Union dues management:
Grassroots unions and labor unions tasked with collecting union dues from members must keep books, record, and promptly reflect monthly union dues payments by members according to the unit’s union member list; securely keep and store union dues collection books in compliance with accounting laws; compile and report on the financial settlements to higher-level unions. The distribution, usage, and management of union dues are regulated by the General Confederation.
Therefore, union members pay union dues through the following methods:
- Direct monthly payments to the union group, union section, member grassroots union, grassroots union, or labor union (according to the grassroots union or labor union division).
- Union dues deducted monthly from salary (in cash or via bank transfer) upon agreement by the union member. In this case, the collected union dues must be confirmed by the unit's accounting department and have a detailed list of union members who paid.
- Using modern technology for union dues collection and payment (through personal accounts, ATM cards...) based on mutual agreement between union members and the grassroots union, and approved in writing by the directly higher-level union.
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