Is the trade union required to elaborate a detailed plan of activities for the year, and obtain approval from the superior union to get financing from the bank account?
Is the trade union required to elaborate a detailed plan of activities for the year, and obtain approval from the superior union to get financing from the bank account?
(1) Pursuant to Article 3 of Decree 191/2013/ND-CP of Vietnam on principles in management and use of trade-union finance:
- Trade unions shall implement management and use of trade-union finance in accordance with the legislations and regulations of the Vietnam Confederation of Labor.
- The management and use of trade-union finance must ensure the principles of concentration, democracy, publicity, transparency, having assignment and decentralization in management, in association with rights and duties of Trade Unions at all levels.
- Trade Union organizations at all levels shall implement the work of accounting, statistics, report and finalization of trade-union finance in accordance with law on accounting and statistics.
- Trade Union organizations which are assigned management and use of trade-union finance may open accounts at State Treasuries so as to reflect amounts allocated for support from state budget; may open deposit accounts at banks so as to reflect revenues and expenditures from trade-union fee in accordance with law on trade union.
- Ending of budget year, revenue source of trade-union fee not yet used will be forwarded to next year for further use in accordance with regulations; for revenue source allocated for support from state budget, it will comply with provisions of Law on state budget and documents guiding law on closing budget books at the end of year.
(2) Pursuant to Article 29 of the Law on Trade Union 2012 of Vietnam on examination and supervision of Trade Union finance:
- The trade union at the higher level shal guide, exeminate, and supervise implementation finance work of trade unions at lower level as prescribed by laws and provisions of the Vietnam General Confederation of Labour.
- The examination agency of Trade Union shal examinate management, use Trade Union finance as prescribed by laws and provisions of the Vietnam General Confederation of Labour.
- The competent State agencies shal supervise, examinate, inspect, audit management, use Trade Union finance as prescribed by laws.
According to the above regulations, trade unions assigned to manage and use trade-union finance can open bank accounts and deposit assigned funds, and the use of that finance is supervised by the trade union at higher levels.
Is the trade union required to elaborate a detailed plan of activities for the year, and obtain approval from the superior union to get financing from the bank account?
Who are subjects of remitting trade-union fee?
Pursuant to Article 4 of Decree 191/2013/ND-CP of Vietnam on subjects of remitting trade-union fee:
Subjects of remitting trade-union fee as prescribed at Clause 2 Article 26 of the Law on trade union include agencies, organizations and enterprises, regardless of whether such agencies, organizations and enterprises has been had grassroots trade-union organizations or not, comprising of:
- State agencies (including People’s Committees of communes, wards and townships), units of People’s armed forces.
- Political organizations, socio-political organizations, professional- socio-political organizations, social organizations, professional- social organizations.
- Public non-business units and non-public units.
- Enterprises of all economic sectors which are established and operate in accordance with Law on enterprises and Law in investment.
- Cooperatives and cooperative unions which are established and operate in accordance with Law on cooperatives.
- The foreign agencies and organizations, international organizations operating on Vietnam’s territory, related to organization and operation of trade union, executive offices of foreign parties in business cooperation contracts in Vietnam employing Vietnamese laborers.
- Other organizations employing laborers in accordance with law on labor.
The remittance level and methods of remitting trade-union fee
(1) Pursuant to Article 5 of Decree 191/2013/ND-CP of Vietnam on the remittance level and basis of remitting trade-union fee:
The remittance level shall be 2% of salary fund which are used as the basis for social insurance payment for employees. This salary fund shall be total salaries of employees under objects payable social insurance in accordance with law on social insurance.
Particularly for units of armed forces specified at Clause 1 Article 4 of this Decree, the salary fund means total salaries of national defense cadres, workers and public employees, employees working and enjoying salary in plants, enterprises, grassroots units of People's army; cadres, workers and public employees, employees working and enjoying salary in the science-technical, non-business and serving enterprises, agencies, units of People’s Public Security.
(2) Pursuant to Article 6 of Decree 191/2013/ND-CP of Vietnam on methods of remitting trade-union fee:
- Agencies and units which are ensured all or partly the regular operation funding from state budget shall remit trade-union fee once every month at the same time of compulsory social insurance payment for employees.
State Treasuries where agencies and units open transaction accounts shall, base on paper of withdrawing trade-union fee, perform control of expenditures and remittance into the deposit accounts of trade-union organizations at banks.
- Organizations and enterprises shall pay trade-union one every month at the same time of compulsory social insurance payment for employees.
- Agriculture, forestry, fishery and salt organizations and enterprises which pay salaries under the cycle of production and trading shall pay trade-union fee once monthly or quarterly at the same time of compulsory social insurance payment on the basis of registration with trade-union organizations.
Above are the legal provisions related to trade union fee that you are interested in.
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