Union Fee Contribution Rates for 2024: Through Which Methods Do Union Members Pay Their Fees?
Trade Union Fee Rates in 2024?
Based on Article 23 of the Regulations attached to Decision 1908/QD-TLD in 2016, the trade union fee rates are as follows:
(1) Union members at the following grassroots unions pay a monthly fee equivalent to 1% of the salary used as the basis for paying social insurance in accordance with social insurance laws:
- State agencies;- Political organizations, socio-political organizations, socio-professional political organizations, social organizations, socio-professional organizations;- Units under the people's armed forces;- Public service units paid according to the salary schedule and salary levels prescribed by the State.
The salary used as the basis for paying social insurance is the rank salary, position salary, salary according to labor contracts, work contracts, and allowances such as position allowance, seniority allowance beyond the salary scale, and professional seniority allowance.
When the salary basis for social insurance changes, the salary basis for trade union fee collection will change according to the social insurance laws.
(2) Union members at grassroots state enterprises (including unions of state-controlled joint-stock companies): the monthly trade union fee rate is 1% of the net salary (salary after deducting social insurance, health insurance, unemployment insurance, and personal income tax), but the maximum monthly trade union fee rate shall not exceed 10% of the statutory pay rate as regulated by the State.
(3) Union members at the following grassroots units pay a monthly fee of 1% of the salary used as the basis for paying social insurance in accordance with social insurance laws, but the maximum monthly trade union fee rate shall not exceed 10% of the statutory pay rate as regulated by the State:
- Non-state enterprises (including unions of joint-stock companies where the state does not hold a controlling share);- Non-public service units not paid according to the salary schedule and salary levels prescribed by the State;- Cooperative unions;- Foreign organizations and international organizations operating in Vietnam;- Foreign executive offices in business cooperation contracts in Vietnam;- Union members working abroad.
(4) Grassroots unions in points (1) and (2) can collect the monthly trade union fee at 1% of the net salary (salary after deducting social insurance, health insurance, unemployment insurance, and personal income tax) or set a rate higher than 1% of the salary basis for social insurance if approved by the expanded grassroots union's Executive Committee (from union group leader upwards) through a resolution, in writing and explicitly provided in the internal expenditure regulations of the grassroots union.
The additional collected trade union fees compared to points (2) and (3) are retained 100% for the grassroots union for supplementary operational funding as per norms; when reporting final accounts, the grassroots union must separate the additional collected trade union fees according to the prescribed form for determining the amount to be submitted to higher levels.
(5) Union members in professional associations, grassroots enterprises that have difficulty determining the salary basis for trade union fees, or union members not subject to social insurance: trade union fees are paid at a fixed rate, with the minimum rate being 1% of the statutory pay rate as prescribed by the State.
Trade Union Fee Rates in 2024? How can union members pay the trade union fees?
Exemptions from Paying Trade Union Fees in 2024?
Based on Clause 6, Article 23 of the Regulations attached to Decision 1908/QD-TLD in 2016, it is stipulated as follows:
Objects, Payment Rates, Salaries Used as the Basis for Paying Trade Union Fees
....
6. Union members receiving social insurance benefits for one month or more, while receiving these benefits, are exempt from paying trade union fees; Union members without employment, income, or take personal leave for one month or more without salary, during such periods, are exempt from paying trade union fees.
According to the above regulation, the following cases are exempt from paying trade union fees:
- Union members receiving social insurance benefits for one month or more: Exempt during the benefit period.- Union members without employment: Exempt during the unemployment period.- Union members without income: Exempt during the no-income period.- Union members on personal leave for one month or more without salary: Exempt during the unpaid leave period.
Methods for Union Members to Pay Trade Union Fees?
Based on Clause 1, Article 24 of the Regulations attached to Decision 1908/QD-TLD in 2016, the methods for paying and managing trade union fees are as follows:
Methods for Paying and Managing Trade Union Fees
1. Methods for paying trade union fees
a) Trade union fees are paid directly monthly by members to the trade union group, sub-departmental union, affiliated union, grassroots union, association (as per the grassroots union or association's delegation).
b) Trade union fees deducted monthly from wages (cash or bank transfer) after being agreed upon by the members. In this case, the collected trade union fees must be certified by the unit's accounting department and accompanied by a detailed list of members paying the fees.
c) Encouragement for union members, grassroots unions to innovate in collecting and paying trade union fees using modern technologies (through personal accounts, ATMs...) based on mutual agreement between the members and the grassroots union, with written approval from the directly supervising upper-level union.
2. Managing trade union fees:
The grassroots union or association assigned to collect trade union fees must maintain proper records, fully and promptly reflect the monthly fee payments made by the members as per the unit's member lists; protect and store collection records conformable to accounting laws; compile financial statement reports of fee collection and expenditures with the upper-level union. The distribution, use, and management of trade union fees must comply with the General Confederation's regulations.
Therefore, union members can pay trade union fees through the following methods:
- Direct monthly payments to the trade union group, sub-departmental union, affiliated union, grassroots union, or association (as per delegation).- Trade union fees deducted monthly from wages (cash or bank transfer) after member agreement. These deductions must be certified by the accounting department and accompanied by a detailed list of members.- Payments using modern technologies (personal accounts, ATMs...) based on mutual agreement between the members and the grassroots union, with written approval from the directly supervising upper-level union.
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