Ministry of Finance proposes new regulations on subjects paying union fees - Illustrative photo
The Ministry of Finance said that the draft Decree was developed and issued with the aim of concretizing the policies of the Party, the National Assembly , and the Government on trade union finance to ensure strict, public, and transparent management; creating a synchronous legal basis, consistent with current legal documents. In addition, the draft Decree will overcome some existing limitations in the implementation of Decree No. 191/2013/ND-CP detailing trade union finance in the past. Thereby, creating favorable conditions for trade unions to proactively source funds, organize the collection and expenditure of trade union funds and trade union fees in accordance with the provisions of law; at the same time, contributing to creating conditions to support enterprises, cooperatives, and cooperative unions when facing difficulties.
Union fee payers
According to the draft, the subjects paying trade union fees as prescribed in Point b, Clause 1, Article 29 of the 2024 Trade Union Law (amended and supplemented in 2025) are agencies, organizations, enterprises, public service units that do not receive 100% of their salaries from the state budget, cooperatives, and cooperative unions, regardless of whether such agencies, organizations, enterprises, cooperatives, and cooperative unions have or do not have a grassroots trade union organization, including:
1. State agencies (including People's Committees of communes and wards), units of the people's armed forces; political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations; public service units not receiving 100% of their salaries from the state budget (public service units self-insure regular and investment expenses, public service units self-insure regular expenses, public service units self-insure part of regular expenses).
The above subjects of paying union fees do not include subjects paying union fees where the activities have ended and the union organization has not been established before July 1, 2025.
2. Non-public career unit.
3. Enterprises of all economic sectors are established and operate under the Enterprise Law and Investment Law.
4. Cooperatives and cooperative unions are established and operate under the Law on Cooperatives.
5. Foreign agencies, organizations, and international organizations operating in Vietnam related to the organization and operation of trade unions, and executive offices of foreign parties in business cooperation contracts in Vietnam that employ Vietnamese workers.
6. Other organizations that employ laborers in accordance with the provisions of labor law.
Contribution level and basis for union fee payment
The draft clearly states that the contribution rate is 2% of the salary fund used as the basis for compulsory social insurance contributions for employees. This salary fund is the total salary of employees who are subject to social insurance contributions according to the provisions of the law on social insurance.
For units of the armed forces specified in Clause 1 above, the salary fund is the total salary of national defense workers and civil servants, salaried workers working in factories, enterprises, and basic units in the People's Army; workers, civil servants, and salaried workers working in enterprises, agencies, and scientific-technical, career, and service units in the People's Public Security.
Method of paying union dues
1a. State agencies and units whose operating costs are partially guaranteed by the state budget usually pay trade union fees once a month at the same time as paying compulsory social insurance for employees.
The State Treasury where the agency or unit opens a transaction account shall, based on the trade union fund withdrawal paper, control expenditures and transfer money to the trade union organization's deposit account at the bank.
2a. Organizations, enterprises, cooperatives, and cooperative unions pay trade union fees once a month at the same time as paying compulsory social insurance for employees.
3a. Agricultural, forestry, fishery and salt production organizations and enterprises (not subject to the provisions of Clause 2a above) that pay wages according to the production and business cycle shall pay trade union fees monthly or quarterly at the same time as compulsory social insurance for employees based on registration with the trade union organization.
4a. The latest deadline for paying trade union fees for state agencies, organizations, units, enterprises, cooperatives, and cooperative unions: The last day of the following month for monthly payment as prescribed in Clause 1a, Clause 2a, and Clause 3a; the last day of the following month immediately following the payment cycle for quarterly payment as prescribed in Clause 3a.
5. State agencies, organizations, units, public service units that do not receive 100% of their salaries from the state budget, enterprises, cooperatives, and cooperative unions are responsible for paying trade union fees in full and on time as prescribed. Coordinate and provide full information and documents related to the payment of trade union fees upon written request from the grassroots trade union or the direct superior trade union of the grassroots where the direct collection of trade union fees is delegated, or competent state agencies.
Source of union dues
For state agencies and units whose regular operating expenses are partially guaranteed by the state budget, the state budget shall ensure the source of trade union fees calculated based on the salary fund used as the basis for social insurance contributions for the number of employees receiving salaries from the state budget and shall be arranged in the annual regular expenditure estimates of the agency or unit according to the provisions of law on decentralization of state budget management. The remaining trade union fees to be paid shall be self-guaranteed by the unit according to the provisions below.
For enterprises and units with production, business and service activities, union fee contributions are included in production, business and service expenses during the period.
For the remaining agencies, organizations and units, the union fee payment is used from the operating budget of the agency, organization or unit according to the provisions of law.
Please read the full draft and give your comments here.
Wisdom
Source: https://baochinhphu.vn/de-xuat-quy-dinh-moi-ve-doi-tuong-dong-kinh-phi-cong-doan-102250802172830192.htm
Comment (0)