Latest methods of remitting trade-union fee in Vietnam

Latest methods of remitting trade-union fee in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Methods of remitting trade-union fee in Vietnam

Methods of remitting trade-union fee according to Article 6 of Decree 191/2013/ND-CP is as follows:

- Agencies and units whose operating costs are fully or partly guaranteed by the state budget regularly pay trade union fees once a month at the same time as paying mandatory social insurance for employees.

The State Treasury where agencies and units open transaction accounts, based on the withdrawal of trade union funds, controls expenditures and transfers money to the trade union's deposit account at the bank.

- Organizations and businesses pay union fees once a month at the same time as paying mandatory social insurance for employees.

- Organizations and enterprises in agriculture, forestry, fishery, and salt production that pay wages according to the production and business cycle pay union dues monthly or quarterly at the same time as paying mandatory social insurance. for workers on the basis of registration with trade unions.

2. Sources for remitting trade-union fee in Vietnam

Sources for remitting trade-union fee according to Article 7 of Decree 191/2013/ND-CP are as follows:

- For agencies and units which are ensured whole regular operation funding from state budget, state budget shall ensure whole source for remitting trade-union fee and allocated in annual estimate of regular expenditures of agencies and units as prescribed by law on decentralization in management of state budget.

- For agencies and units which are ensured partly regular operation funding from state budget, state budget shall ensure source for remitting trade-union fee calculated under the salary fund used as the basis for social insurance payment for number of payroll enjoyed salaries from state budget and allocated in annual estimate of regular expenditures of agencies and units as prescribed by law on decentralization in management of state budget.

The remaining trade-union fee, units shall self-ensure as prescribed at Clauses 3 and 4 of Article 7 of Decree 191/2013/ND-CP.

- For enterprises and units operating production and trading, providing services, amounts to remit trade-union fee shall be accounted into cost for production, trading and supplying services in the period.

- For remaining agencies, organizations and units, amounts to remit trade-union fee shall be used from their sources of operational funding as prescribed by law.

3. Regulations on management and use of trade union finance in Vietnam

Regulations on management and use of trade union finance according to Article 27 of the Law on Trade Union 2012 are as follows:

- The Trade Unions shall manage and use trade union finance as prescribed by laws and provisions of the Vietnam General Confederation of Labour.

- Trade Union finance is used for activities that perform powers and duties of Trade Unions and maintain operation of Trade Union system, including the following missions:

+ Propagating, spreading, educating on lines, guidelines, policies of the Party, law of the State; improve professional level, professional skill for laborers;

+ Organizing activities that represent, protect legal and legitimate rights and interests of laborers;

+ Developing trade union members, establishing primary trade unions, making trade unions firm and strong;

+ Organizing emulation movements that are mobilized by Trade Union;

+ Traning, fostering trade union cadres; traning, fostering elite laborers to have source of cadres for the Party, the State and trade union organizations;

+ Organizing activities of culture, sport, travel serving laborers:

+ Organizing activities of gender and gender equality;

+ Visiting, caring, allowancing for trade union members and laborers upon getting sick, maternity, or difficulties; organizing other activities to care laborers;

+ Mobilizing, awarding laborers, children of laborers having record in studying and working;

+ Paying salary for full time trade union cadres; liablility allowance for part time trade union cadres;

+ Paying for operation of trade union machine at different levels;

+ Other paying missions.

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