Principles of building trade union financial estimates in 2024 in Vietnam

Evaluation of the implementation of trade union finance in 2023

Based on the results of the organization and implementation of trade union finance (collection, expenditure, payment of financial obligations, etc.) in the first 8 months of the year and the estimated implementation of the whole year 2023, the upper-level trade unions, on the basis of focusing on evaluating a number of main contents, are as follows:

- Advantages and disadvantages of collecting trade union funds and fees according to current regulations (including agencies, units, organizations, and enterprises that have not yet established a grassroots trade union);

- Analyzing the implementation of the collection mechanism, financial decentralization affecting the results of the collection of funds, and trade union fees;

- The implementation of the trade union financial estimate, the assignment of the estimate and funding to the grassroots trade union in 2023;

- Statistical work, updating data of employees and union members according to reports of the organization and the number of employees and union members according to trade union financial revenues;

- Regulation on coordination between Ho Chi Minh City Confederation of Labor and Ho Chi Minh City Tax Department 42/QCPH-LDLD-CT dated December 31, 2015, in which, focusing on analyzing advantages and disadvantages of coordination in inspection, inspection, and sanctioning of payment of trade union dues, results of an increase in the amount of trade union dues when performing coordination work.

- The implementation of the tasks of revenue, expenditure, and financial management of the trade union according to the decentralization of the Ho Chi Minh City Confederation of Labor; principles of formulating, allocating, and approving cost estimates for affiliated units according to regulations; making estimates, organizing the implementation, publicizing the estimates, and final settlement; inspecting and guiding affiliated units in performing the tasks of collecting and spending, managing trade union finances, and paying obligations to the superior trade union; approving reports on cost estimates and settlements of affiliated units;

- The difficulties and advantages of the affiliated grassroots Trade Union and the grassroots Trade Union in implementing regulations on revenue, expenditure, and financial management.

- Evaluating the property management according to the current regulations of the State and the General confederation

Based on the results of the assessment of the implementation of the trade union's financial tasks in 2023 and current regulations of the State and General Confederation, upper-level trade unions on the basis of proactively proposing to the Ho Chi Minh City Confederation of Labor the contents related to the targets for the 2024 estimate construction in the explanation.