Can the Local Union Fund Sponsor Sports Activities such as Protective Gear and Meals?
Can the grassroots trade union fund sponsor sports activities such as protective gear and meals?
Based on Clause 2, Article 6 of the Regulation issued with Decision 4290/QD-TLD of 2022 regarding financial expenditure at grassroots trade unions, the following is established:
Financial expenditure at grassroots trade unions
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2. Expenditure on propagating and mobilizing members and employees
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2.4. Expenditure on organizing cultural and sports activities.
- Expenditure to support cultural movement activities, social evils prevention for trade union members and employees; expenditure to support employees participating in cultural and sports activities; expenditure for rewarding the conclusion of cultural, sports activities, and the social evils prevention of the grassroots trade union.
- Expenditure to support the purchase of equipment for cultural, artistic, and sports activities.
- Expenditure for compensating the organizing committee, athletes, and performers participating in cultural performances, and sports competitions organized by the grassroots trade union and higher-level trade unions; expenditure for rewarding teams and individuals achieving prizes in performances and sports competitions organized by the grassroots trade union.
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The grassroots trade union fund will be allocated for the following issues:
- Direct expenditure on taking care of, protecting, training, fostering, and instructing members and employees.
- Expenditure on supporting tourism and vacations.
- Expenditure on inquiries and allowances.
- And some other expenditures.
Among them, for the expenditure on sports team activities such as protective gear and meals, the grassroots trade union fund can sponsor these expenditures if the sports competition is organized by the grassroots trade union and higher-level trade unions.
Can the grassroots trade union fund sponsor sports activities such as protective gear and meals? (Image from the Internet)
How is the grassroots trade union's financial source regulated?
Based on Article 4 of the Regulation issued with Decision 4290/QD-TLD of 2022, the financial sources of the grassroots trade union include the following:
(1) Trade union membership fees: Membership fees collected from union members. The method of collecting union membership fees is implemented according to Decision 1908/QD-TLD of 2016.
(2) Trade union fund: The trade union fund paid by agencies, organizations, and businesses according to the provisions of Law and the decisions of the General Confederation.
(3) Other revenue sources include:
- Revenue from cultural, sports activities, economic activities of the Trade Union; from projects assigned by the State; from aid and sponsorship by domestic and foreign organizations and individuals.
- Funds provided by agencies, organizations, and businesses for the purchase of equipment for trade union activities, funds to support activities of the grassroots trade union; funds to organize coordinated activities such as:
+ Organizing movements, cultural, sports activities, tourism, rewards, welfare... for officials, members, officials, and public employees, workers, and laborers, and some activities aimed at motivating and rewarding children of trade union members and workers.
+ Support from domestic organizations and individuals for the grassroots trade union.
- Revenue from cultural, sports activities; asset liquidation and transfer; interest on deposits, dividends; revenue from economic, and service activities of the grassroots trade union.
How are the grassroots trade union's financial sources used and allocated?
According to Article 5 of the Regulation issued with Decision 4290/QD-TLD of 2022, the financial sources of the grassroots trade union are used and allocated as follows:
| Source of Revenue | Expenditure items | Allocation || --- | --- | --- || Trade union membership fees | Salary and allowances for full-time trade union officials and allowances for trade union officials | Up to 45% of trade union membership fee revenue at the grassroots trade union can be used.
In case of shortage, the grassroots trade union must consider reducing the number of beneficiaries and the allowance amount for trade union officials to match the allocated financial resources. || | Expenditure on inquiring about trade union members | At least 40% of trade union membership fee revenue at the grassroots trade union can be used. || | Other expenditures | Up to 15% of trade union membership fee revenue at the grassroots trade union can be used. || Trade union fund | Direct expenditure on taking care of, protecting, training, fostering, and instructing members and employees | At least 60% of trade union fund revenue at the grassroots trade union can be used.
In units with complex labor relations, at least 25% of the fund for this expenditure item is reserved for the protection activities of members and employees; after two consecutive years without usage, it can be transferred to other expenditure items within this category. || | Expenditure on propagating and mobilizing members and employees | Up to 25% of trade union fund revenue at the grassroots trade union can be used. || | Administrative expenditure | Up to 15% of trade union fund revenue at the grassroots trade union can be used. || Other revenue sources | | Decided by the grassroots trade union |
* Within which:
- The grassroots trade union can use 75% of trade union fund revenue, 60% of trade union membership fee revenue as stipulated by the General Confederation and 100% of other total revenue from the unit according to the provisions of law and the General Confederation.
- Expenditure items with a maximum allocation ratio, if not fully used, can be supplemented for items with a minimum allocation ratio.
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