Where Does a Business That Changes Its Office Address Pay Union Fees?

Clause 2, Article 26 of the 2012 Trade Union Law stipulates:

The trade union fee is contributed by agencies, organizations, and enterprises at a rate of 2% of the wage fund used as the basis for social insurance contributions for employees.

Clause 1a, Article 12 of Decree 191/2013/ND-CP stipulates:

Enterprises are responsible for: Contributing the trade union fee fully and on time to the trade union organization in accordance with this Decree and the regulations of the Vietnam General Confederation of Labor regarding revenue collection and distribution levels of the trade union fee revenue.

Thus, the trade union fee is to be paid at the Accounting Department - District, Town Trade Union where the enterprise is registered to do business. When changing the transaction office within the same city, the place of paying the trade union fee does not change.

Respectfully!