Vietnam: What are communist party dues during 2024? What is the basis for paying communist party dues?
What are communist party dues in Vietnam during 2024?
Communist party dues are specified in Decision 342/QD-TW of 2010 and Official Dispatch 141-CV/VPTW/nb of 2011 (here), Official Dispatch 1266-CV/VPTW/nb of 2012 here:
(I) Communist party members in administrative agencies, political organizations, socio-political organizations, armed forces units:
No. | Entity | Communist party due rate |
1 | Communist party members in administrative agencies, political organizations, socio-political organizations, socio-professional organizations | 1% of salary (salary according to ranks, salary increase according to regulations of competent authorities), allowances as the basis for social insurance contributions; remuneration of income subject to communist party dues of communist party members includes: - Salary according to ranks and additional salary due to the implementation of financial autonomy mechanism according to Decree 130/2005/ND-CP and Circular 03/2006/TTLT-BTC-BNV, - Leader allowance, extra-seniority allowance and seniority allowance as the basis for social insurance contributions. - Communist party members who are beneficiaries of the remuneration regime shall pay a communist party due equal to 1% of the remuneration entitled. - Allowances other than income from communist party dues, such as attraction allowances, incentives, vocational allowances not subject to social insurance contributions. |
2 | Communist party members in the people's armed forces | |
2.1 | Professional officers and military personnel receive salaries according to military ranks | 1% of salary/allowances as the basis for social insurance contributions. |
2.2 | Non-commissioned officers and soldiers | 1% allowance |
2.3 | Defense workers, contractual employees | 1% of salary/ allowances as the basis for social insurance contributions, remuneration. Salary (including additional salary) |
3 | Communist party members in the People's Police authorities | |
3.1 | Officers and non-commissioned officers receive salaries according to military ranks | 1% of salary/allowances as the basis for social insurance contributions. |
3.2 | Workers, public employees, contractual employees, temporary employees | 1% of salary (including additional salary), allowances as the basis for social insurance contributions, remuneration |
3.3 | Non-commissioned officers and soldiers serving for a period of time are entitled to military rank allowances; Students enjoy living expenses | 1% allowance and living expenses. |
Note: For communist party members in the above categories, if working in enterprises of the armed forces, the communist party due is the same as communist party members working in enterprises.
(II) Communist party members receiving social insurance benefits
No. | Entity | Communist party due rate |
1 | Communist party members receiving social insurance benefits | 0.5% of social insurance benefit level. |
(III) Communist party members working in enterprises, public service providers, economic organizations
No. | Entity | Communist party due rate |
1 | Communist party members working in public service providers, economic organizations (economic careers, education, healthcare, journalism...), | 1% of salary (including additional salary), allowance for social insurance contribution; remuneration; income subject to communist party due includes: - Salary by rank; the additional salary (if any) shall be decided and approved by the competent authority. - Other additional income from the uint's salary fund. - Allowances as the basis for social insurance contributions. - Communist party members who are beneficiaries of the remuneration regime shall pay a communist party due equal to 1% of the remuneration entitled. |
2 | Communist party members working in enterprises | 1% of salary/allowances as the basis for social insurance contributions; remunerations and other income from the salary fund of the uint; |
Note: For communist party members working in enterprises
Communist party members working in wholly foreign-invested enterprises; joint venture enterprises, joint-stock companies (the State does not hold dominant shares); sole proprietorships shall self-declare their salaries/allowances as the basis for paying communist party dues with Party branches; in case it is difficult to determine the salary, the communist party due shall be at least equal to 1% of the salary and remunerations as basis for social insurance contributions according to the State's regulations.
(IV) Other communist party members in the country
No. | Entity | Communist party due rate |
1 | Communist party members in agriculture, forestry, fishery, salt industry, handicrafts, free labor, etc.: | |
1.1 | In working age: | |
1.1.1 | Inner city areas of municipalities | 10,000 VND/month |
1.1.2 | Urban areas of grades I, II and III of provinces directly under the Central Government | 8,000 VND/month |
1.1.3 | Mountainous, deep-lying, remote, border and island areas (in Region III according to the Government's regulations) | 4,000 VND/month. |
1.1.4 | Remaining areas | 6,000 VND/month. |
1.2 | Communist party members outside working age (over 55 years old for women, over 60 years old for men); communist party members are invalids, sick soldiers, incapacitated people | equal to 50% of communist party members of working age by region. |
2 | Communist party members are students without salary or allowances | 3,000 VND/month. |
3 | Communist party members are ranchers; owners of commercial, manufacturing and service stores, communist party dues by regions | - Inner cities under the Central Government pay a communist party due of 30,000 VND/month. - Urban areas of grades I, II and III of provinces directly under the Central Government pay communist party dues of VND 25,000/month. - Mountainous, deep-lying, remote, border and island areas (in Area III as prescribed by the Government) pay a communist party due of VND 15,000/month. - The remaining areas pay a communist party due of 20,000 VND/month. |
(V) Communist party members who live, study or work abroad
No. | Entity | Communist party due rate |
1 | Communist party members who go abroad under salary or subsistence expenses: representative agencies (including spouses); enterprises investing abroad and saving students, experts, collaborators ... | 1% of salary or living expenses |
1.1 | Communist party members study abroad on their own; communist party members go to labor export; communist party members follow their families, communist party members are free to live and live | |
1.1.1 | Communist party members study abroad on their own, communist party members follow their families, and pay | $2/month |
1.1.2 | Communist party members are free to live; small business and services | $3/month |
1.2 | Communist party members who are Vietnamese guess workers | |
1.2.1 | Working in industrialized countries and countries with high per capita income (Japan, Korea, Taiwan...), | $4/month. |
1.2.2 | Working in the rest of the country | $2/month |
1.3 | Communist party members are owners or co-owners of businesses and commercial zones | $10/month |
Notes:
- Communist party members with multiple sources of income shall pay communist party dues according to their income at the agency, unit or in the area where communist party members live in the Party.
- Allowances paid in kind; allowances excluding social insurance contributions; social policy allowances such as: allowance for revolutionary activists before 1945, allowance for Vietnamese Heroic Mothers, Heroes of the Armed Forces, Hero of Labor, disability allowance, allowance for relatives of martyrs, allowance for Agent Orange contamination.... not included in income subject to communist party dues.
- Communist party members of all the above categories are encouraged to voluntarily pay higher communist party dues than prescribed but must be approved by the committee.
- Communist party members in extremely difficult circumstances, if there is a request for exemption or reduction of communist party dues, the Party branch shall consider and report to the internal CPV committees for decision.
What is the basis for paying communist party dues in Vietnam?
According to the provisions of Decision 342-QD/TW of 2010, the monthly income of communist party members as the basis for communist party dues includes:
- Salary;
- Some allowances;
- Remuneration;
- Subsistence expenses;
- Other income.
What are the regulations on the management and use of communist party dues in Vietnam?
Under the provisions of Decision 342-QD/TW of 2010 as follows:
Management and use of communist party dues
2.1- Communist party dues deducted and retained at any level shall be used in proportion to the funds for Party work activities at that level. For district and town CPV committees; CPV committees of provinces and municipalities; the Central Military Committee, the Central Police, and the Party finance agency at the Central Committee, the retained revenues shall not be included in the recurrent expenditure norms of the agencies or units to which the Party reserve fund is established at that level; The reserve fund shall be used to supplement the operating expenses of the CPV committees at all levels and support operating expenses for affiliated Party organizations with difficulties; Party committees decide expenditures from the reserve fund.
2.2- CPV committees at all levels shall summarize the collection, payment and use of communist party dues of their respective levels and the entire Party Ministry, and make reports and send them to superior committees. The Party Central Office is responsible for summarizing the collection, payment and use of communist party dues of the whole Party and reporting to the Central Committee.
Accordingly, the management and use of communist party dues in Vietnam shall comply with the above provisions.
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