What are the regulations on the sources of internal trade union budget revenues in Vietnam? What are the principles of revenues, expenditures and management of budget and assets of internal trade unions in Vietnam?
What are the regulations on the sources of internal trade union budget revenues in Vietnam?
Pursuant to Article 4 of the Regulation on revenues, expenditures and management of budget and assets of internal trade union promulgated together with Decision No. 4290/QD-TLD in 2022 stipulating the sources of internal trade union budget revenues as follows:
(1) Revenues from trade union fee:
- Trade union fee shall be paid by trade unionists.
- The trade union fee shall be collected according to regulations of Decision No. 1908/QD-TLD dated December 19, 2016 of General Confederation on regulations on management of trade union budget, the trade union assets, collection and distribution of revenues, rewards and penalties related to trade union revenues and expenditures.
(2) Revenues from trade union contributions:
- The trade union’s contributions shall be paid by organizations, enterprises according to regulations of the Law and Decision of General Confederation
- The trade union’s contributions shall be collected according to regulations of Decision No. 1908/QD-TLD dated December 19, 2016 of General Confederation.
(3) Other revenues
Other revenues which shall comply with Clause 4, Article 26 of the Law on Trade Union and General Confederation’s Decision No. 1908/QD-TLD dated December 19, 2016 include:
- Funds allocated by the organizations and enterprises to purchase facilities for trade union operations, to provide financial supports for internal trade union operations; fund for organizing combined activities such as: organization of emulation movement, sports and cultural activities, travels, bonus, welfare policies, etc., for union members, officials, public employees, workers (hereinafter referred to as “trade unionists and employees”) and some activities encouraging and rewarding their children; support from domestic organizations and individuals for internal trade union.
- Revenues collected from cultural and sport activities; sale and liquidation of assets; yields from deposit interest and share dividends; economic activities and services of internal trade unions…
What are the regulations on the sources of internal trade union budget revenues in Vietnam? What are the principles of revenues, expenditures and management of budget and assets of internal trade unions in Vietnam? (Image from the Internet)
What are the regulations on allocation of collected internal trade union fees?
Pursuant to Clause 2, Article 5 of the Regulation on revenues, expenditures and management of budget and assets of internal trade union promulgated together with Decision No. 4290/QD-TLD in 2022 stipulating as follows:
- Allocation of collected internal trade union fees:
+ Expenditure on salaries, allowances for full time trade union officials and allowances for trade union officials shall not exceed 45%. In case of a shortage of funds, internal trade unions shall consider cutting down the subject, allowances for trade union officials in conformity with the allocated financial sources.
+ Expenditure on visit to trade unionists shall not exceed 40%.
+ Other expenditures shall not exceed 15%.
Above are the legal provisions related to the regulations on expenditures of budgets of internal trade unions that you are interested in.
What are the regulations on distinguishing a number of expenditures of internal trade unions in Vietnam?
Pursuant to Article 7 of the Regulation on revenues, expenditures and management of budget and assets of internal trade union promulgated together with Decision No. 4290/QD-TLD in 2022 guiding the distinguishing of a number of expenditures of internal trade unions as follows:
- The organization of emulation movements, cultural learning, cultural, sport and sightseeing activities and welfare policies, allowances and holidays of employees and their children is the responsibility of enterprise owners, heads of agencies and entities using welfare funds, funds of agencies and entities for expenditure as prescribed in Article 24 of the 2012 Law on Trade Union in Vietnam.
- Facilities of internal trade unions shall be provided (without any charge) by enterprise owners, heads of an entity as prescribed in Article 24 of the 2012 Law on Trade Union in Vietnam.
- Responsibilities for an increase in Expenditure on enterprises’ trade union officials:
+ Salary paid under the enterprise’s business and production results for full time trade union officials in state-owned enterprises by enterprise as prescribed in Clause 5, Article 24 of the 2012 Law on Trade Union in Vietnam; Decision of the Secretariat of the Central Committee, and Guidelines of the Central organization Board.
+ Salary paid under the enterprise’s business and production results for full time trade union officials of non-state sector shall comply with the collective labor agreement of the enterprise, regulation on internal spending of the entity.
- Part-time allowance of the Chairperson of internal trade union if spent from other sources or by that enterprise, then the trade union budget has no responsibility for expenditure.
- The activities of the People’s Inspectorate, gender equality and women improvement, family planning, establishment of cultural lives of employees working in industrial zones shall be paid for by enterprises, agencies and entities according to regulations of the State and relevant agencies.
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