Does the Trade Union of the education sector in Vietnam request reviewing and reconciling the payment of 2% trade union fees and union dues for 2024?

Does the Trade Union of the education sector in Vietnam request reviewing and reconciling the payment of 2% trade union fees and union dues for 2024?

Recently, on December 16, 2024, the Executive Committee of the Trade Union of the education sector in Ho Chi Minh City issued Official Dispatch 254/CDGD-TC in 2024 Download, guiding the proposal for heads and chairpersons of internal trade unions under the Trade Union of the education sector to review, reconcile, and confirm the payment of 2% trade union fees according to Form No. 1 and union dues for 2024 according to Form No. 2 attached to Official Dispatch 254/CDGD-TC in 2024.

Download Form No. 1 for the Reconciliation and Confirmation of Trade Union Fee Payment for 2024.

Download Form No. 2 for the Reconciliation and Confirmation of Union Due Payment for 2024.

According to the guidance of Official Dispatch 254/CDGD-TC in 2024, the notable contents include:

- Reporting deadline: No later than January 10, 2025.

- Reporting method:

+ Units are to complete Forms 1 and 2, sign, seal, and submit the physical documents directly to the Office of the Trade Union of the education sector.

+ Units report data using Forms 1 and 2 via the link: https://docs.google.com/forms/d/e/1FAIpQLSfgLSIcQNPQK-V2Swilw1Y9_02aCk6lzUBknxRHMusS035xVw/viewform

- For Form No. 1:

+ The indicators “Average Total Employees” and “Total Salary Fund Used as Basis for Paying 2% Trade Union Fees” are determined based on social insurance (SI) data for 2024 provided by the local SI agency.

+ The indicator “Trade Union Fees Payable” is 2% of the salary fund used as a basis for SI contributions.

+ The indicator “Trade Union Fees Paid” is determined as the union fees payable for 2024, which the agencies/units/employers have paid during 2024.

- For Form No. 2:

+ The indicator “Total Salary Fund Used as Basis for Paying union dues”, the higher-level trade union will follow Article 23 of the Regulations issued along with Decision 1908/QD-TLD in 2016 and reference data provided by SI.

+ The indicator “union dues to be Collected” is 1% of the salary stipulated in Article 23 of the regulations issued with Decision 1908/QD-TLD in 2016.

+ The indicator “union dues Collected by internal trade union” is determined based on the amount of union dues that the internal trade union has fulfilled its obligation to the higher-level trade union for the fiscal year 2024 according to the General Confederation’s prescribed rate (sharing 30%).

Does the Trade Union of the education sector in Vietnam request reviewing and reconciling the payment of 2% trade union fees and union dues for 2024? (Image from the Internet)

How much must public employees who are teachers in Vietnam pay for union dues?

According to Clause 1, Article 23 of the Regulations issued with Decision 1908/QD-TLD in 2016 on payers, payment rates, and salary used as a basis for union due payment as follows:

Payers, payment rates, and salary used as a basis for union due payment

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1. Members in internal trade unions of state agencies; Political organizations, political-social organizations, political-social-professional organizations, social organizations, social-professional organizations; units belonging to the people's armed forces; public service providers receiving salaries according to the salary table, grade prescribed by the State: the monthly union due payment is 1% of the salary used as a basis for social insurance premium payment according to the law on Social Insurance.

The salary used as a basis for social insurance premium payment is the rank, position salary, salary according to employment contracts, working contracts, and allowances such as leader allowance, extra-seniority allowance, seniority allowance. When the salary used as a basis for social insurance premium payment changes, the salary basis for trade union union due payments also changes according to the law on Social Insurance.

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Therefore, public employees who are teachers are required to pay a monthly union due of 1% of the salary used as a basis for social insurance premium payment according to the law on Social Insurance.

Moreover, the salary used as a basis for social insurance premium payment consists of the rank, position salary, salary according to employment contracts, working contracts, and various allowances like leader allowance and extra-seniority allowance, seniority allowance.

What are the methods of paying union dues by public employees who are teachers in Vietnam?

According to Clause 1, Article 24 of the Regulations issued with Decision 1908/QD-TLD in 2016, the methods of paying union dues are defined as follows:

- Union dues for trade unions by public employees who are teachers are paid directly monthly to the trade union group, department-level union, member internal trade union, internal trade union, or union as per the division of the internal trade union or trade union.

- Union dues for unions are collected via monthly salaries (cash or bank transfer) after agreement with the public employee teacher who is a member. In this scenario, the union due collection must be endorsed by the accounting department of the unit with a detailed list of members paying the union dues.

- It is encouraged for teachers who are trade union members and internal trade unions to innovate the method of collecting and paying union dues using modern technology (collection via personal account, ATM card...) based on an agreement between the member and the internal trade union, with approval from the direct superior union in writing.