On October 16, 2023, the Vietnam General Confederation of Labor issued Decision 8108/QD-TLD in 2023 on the distribution of union dues to trade union levels in Vietnam.
The Vietnam General Confederation of Labor regulates the use of union dues collected at all levels of trade unions as follows:
- Grassroots trade unions are allowed to use 70% of the union dues collected.
- Superior trade unions are allowed to use 30% of the union dues collected.
Previously, Decision 4290/QD-TLD 2022 stipulated: Grassroots trade unions can use 75% of trade union fee revenues, 60% of union dues collected according to the regulations of the General Confederation's Presidium, and 100% of the total other revenues of the unit according to the provisions of the law and the General Confederation.
Decision 8108/QD-TLD takes effect from the 2023 fiscal year and amends the content of using trade union dues as prescribed in Clause 1, Article 5, Decision 4290/QD-TLD dated March 1, 2022, of the Presidium of the Vietnam General Confederation of Labor on promulgating regulations on revenue, expenditure, financial, and asset management at the grassroots trade union.
Method of paying union dues
- Union dues are paid directly by union members monthly to trade union groups, divisional trade unions, member grassroots unions, grassroots trade unions, and trade unions (according to the hierarchy of the grassroots trade union and trade union).
- Union dues are collected via monthly salary (cash or bank transfer) after agreement from union members.
In this case, the amount collected from union dues must be confirmed by the unit's accounting department and have a detailed list of union members paying union dues.
- Encourage trade union members and grassroots trade unions to innovate methods of collecting and paying union dues using modern technology (collection via personal accounts, via ATM cards, etc.) on the basis of an agreement between trade union members and the grassroots trade union and with the direct written consent of the superior trade union.
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