HCMC, Vietnam: Guidelines for trade union financial estimate in Vietnam 2022

HCMC, Vietnam: Guidelines for trade union financial estimate in Vietnam 2022 (Internet image)

Thus, guidelines for the main contents in the construction of the trade union financial estimate in Vietnam in 2022 are as follows:

1. Determine the amount of trade union dues in Vietnam

1.1. Employees are subject to paying union dues in Vietnam

- For agencies, organizations, and enterprises that have established grassroots trade unions:

The superior trade union shall base its decision on statistics on the number of employees who are subject to the payment of trade union fees as prescribed in the units according to the administrative and non-business areas, the production areas, and the business areas. The number of employees in the units is the number of employees who were paying social insurance premiums as of August 31, 2021 (according to the data provided by the social insurance agency) plus (or minus) the number of employees expected to increase (or decrease) in 2020, according to Form No. 01 (attached).

- For units that have not yet established a grassroots trade union:

The superior trade union shall base its decision on statistics from the list of businesses that have paid social insurance premiums as of August 31, 2021 (according to data provided by the social insurance ranking agency). From there, determine and statistic the number of employees at enterprises such as agencies, organizations, and enterprises that have established grassroots trade unions according to Form No. 02 (attached).

Note: The aggregate data on labor used to build the trade union financial estimate in 2022 is not lower than the labor statistics reported to the Ho Chi Minh City Confederation of Labor and compiled by the Organizing Committee of the Ho Chi Minh City Confederation of Labor at the same time. In case the unit reports a decrease in the number of employees and union members (by 10% or more) compared to the data reported to the Organizing Committee, there must be a report explaining and explaining the difference (Attach supporting documents.)

1.2. Salary fund as a basis for collecting union dues in Vietnam

The salary fund used as a basis for collecting trade union fees in 2022 at the unit level is determined as the average salary on which social insurance premiums are based for the first 8 months of 2021 with growth factors identified (according to data provided by the social insurance agency) multiplied by the number of employees subject to payment of public expenditures determined in Section 1.1.

1.3. Determine the amount of trade union dues

Estimated revenue (revenue) of HCSN regional trade union revenue = Salary fund used as the basis for collecting trade union fees in the HCSN region x 2%

Revenue from trade unions in production and business areas = Salary fund as the basis for collecting trade union fees x 2%

Revenue from unit's trade unions without trade unions = Number of employees in areas without unions x Salary as a basis for collecting trade unions in areas without unions x 2%

* Declaration and collection of trade union fees in production and business areas

The estimated number of trade union fees in the production and business sectors in 2022 is the data for the units to use as a basis to update the receivables in column 17: Amount payable by enterprises in the year (for enterprises that have been declared in the software to collect trade union dues from the production and business sectors via the Vietnam Trade Union account). When the trade union financial estimate for 2022 is approved, if there is an increase/decrease in the amount of receivables, the unit shall make the corresponding increase/decrease in column 19 - Accounts payable increase or decrease during the year.

The Ho Chi Minh City Labor Confederation will send the data provided by the Ho Chi Minh City Social Insurance at the end of August 2021 on the number of businesses located in the city (with integrated numbers of employees, salary funds, and corporate tax codes) divided by the area of 22 districts, Thu Duc City, for the units to declare and coordinate with Vietinbank and Agribank in Ho Chi Minh City to input data into centralized collection software.

The grassroots trade unions are responsible for reviewing and identifying businesses that have had trade unions but are not yet under their management and that have entered data into the centralized trade union fee collection system over the years. Since then, the focus has been on coordinating with Vietinbank and Agribank in the area and inputting the data of units that have not been entered into the system, with priority given to businesses that do not have a union.

The upper-level trade union is responsible for assigning employees of the unit or hiring collaborators to review and input data. Expenses for this task are implemented in accordance with Official Letter 392/LDLD-TC dated June 1, 2021, of the Ho Chi Minh City Confederation of Labor, which is applicable to the list of businesses entered into the calculation.
from June 1, 2021.

After enterprises' data is updated in the centralized revenue collection system, upper-level trade unions send notices to enterprises about the payment of 2% trade union fees to the accounts of the Vietnam Trade Union opened at Vietinbank or Agribank.

2. Collect union fees in Vietnam

2.1. Membership quota

The number of union members to calculate the salary fund to close the non-union union is the actual number of union members as of August 31, 2021, plus (or minus) the expected increase (or decrease) in the number of union members in 2022.

Upper-level trade unions, on the basis of statistics on the number of union members at grassroots trade unions by administrative and non-business areas, production, and business areas, are the number of union members as of August 31, 2021, plus (or minus) the expected increase (or decrease) in 2022 on Form 01 (attached).

2.2. Target for collection of union fees

The level of payment of union fees and salary as the basis for closing the non-union union shall comply with the detailed provisions in Article 23 of Decision 1908/QD-TLD dated December 19, 2016 of the Vietnam General Confederation of Labor.

The amount of trade union dues collected in 2022 at the unit is determined on the basis of the quota of union members in Section 2.1 multiplied by the estimate of the short-term collection of membership fees in 2022, and it is ensured that the union fee collection rate of the 2022 union members is not lower than the average union fee collection rate of one member according to the 2020 final settlement report approved by the Ho Chi Minh City Labor Union.

More details can be found in Instruction 17/HD-LDLD, dated August 16, 2021, of the Ho Chi Minh City Labor Confederation.

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