How is the Income for Party Fees Contribution for Party Members Working in Enterprises Regulated?
How is the income for party dues for party members working in enterprises regulated?
Based on Subsection 3, Section I, Part B of the regulations on party dues promulgated under Decision 342-QD/TW in 2010 stipulates as follows:
- Subjects and the monthly party dues for party members
The monthly income of party members to calculate party dues includes: salary, certain allowances; wages; living expenses; other income. Party members who can determine their regular income shall pay party dues by the percentage (%) of their monthly income (before personal income tax); party members who have difficulty determining their income shall be subject to a specific monthly fee for each type of subject.
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3. Party members working in enterprises, public service providers, and economic organizations: pay monthly party dues equal to 1% of salary, wages, and other incomes from the unit's salary fund.
Specifically, the income for party dues for party members in enterprises is guided in Section 3, Part I of Official Dispatch 141-CV/VPTW/nb in 2011 and supplemented by Section 2, Section 3 of Official Dispatch 1266CV/VPTW/nb in 2012 as follows:
- SUBJECTS AND LEVEL OF PARTY DUES FOR PARTY MEMBERS
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3.1. Party members working in public service providers, economic organizations (economic, educational, medical, journalistic careers...), the monthly party dues are equal to 1% of the salary (including increased salary), allowance for social insurance; wages; the income to calculate party dues includes:
- Salary according to rank; increased salary (if any) decided and approved by the competent authority.
- Other increased incomes paid from the unit’s salary fund.
- Allowances subject to social insurance.
- Party members who are subject to wage policies shall pay monthly party dues equal to 1% of their wages.
3.2. Party members working in enterprises, the monthly party dues are equal to 1% of salary, allowance for social insurance; wages; and other incomes from the unit’s salary fund, guided as follows:
- Incomes from the enterprise's salary fund approved by competent authorities during the year, and additional salaries from the unit’s business results.
- Party members who are subject to wage policies shall pay monthly party dues equal to 1% of their wages.
The increased salary based on work efficiency is not a fixed monthly payment (depending on each month's work efficiency). Therefore, it is not subject to social insurance and is not included in the income to calculate party dues.
How is the income for party dues for party members working in enterprises regulated?
How are the party dues retained at different levels used?
Based on Clause 2.1, Section 2, Part II of Official Dispatch 141-CV/VPTW/nb in 2011, it is stipulated that the retained party dues at different levels are used as follows:
- The subordinate branch, party committee, the amount of party dues retained is used for party work activities.
- Party grassroots organizations; superior party organizations that are not budgetary units, the retained party dues are not counted into the regular expenditure norms but supplemented into the party organization’s operational funds.
- Provincial, municipal, and central block party committees, the retained party dues are supplemented into the party organization’s operational funds.
- District, district party committees under the province; provincial, municipal party committees under the Central; Central Military Commission, Central Public Security Committee and the central financial party agency, the retained party dues are not counted into the regular expenditure norms of the agency, unit but are used to establish the party reserve fund at that level. The reserve fund is used to supplement the expenses of the commission, support operational funding for subordinate party organizations in difficulty; the party commission decides on expenditures from the reserve fund.
How is the level of party dues regulated?
Based on Section 1, Part I of Official Dispatch 141-CV/VPTW/nb in 2011, amended by Point 1 of Official Dispatch 1266-CV/VPTW/nb in 2012, it is stipulated as follows:
Party members in administrative agencies, political organizations, political-social organizations, and professional social organizations pay monthly party dues equal to 1% of salary (salary according to rank, increased salary as decided by the competent authority), allowances subject to social insurance; wages; the income to calculate party dues includes:
- Salary according to rank, increased salary due to financial autonomy according to Decree 130/2005/ND-CP and Joint Circular 03/2006/TTLT-BTC-BNV.
- Position allowances, seniority allowances, and professional seniority allowances are subject to social insurance.
- Party members who are subject to wage policies shall pay monthly party dues equal to 1% of their wages.
- Allowances not counted as income to calculate party dues, such as attractive allowances, preferential, and professional allowances not calculated for social insurance.
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