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| Instructions for collecting union fees and union dues in 2024. |
The Vietnam General Confederation of Labor issued Decision 8086/QD-TLĐ in 2023 regulating the principles of developing and assigning trade union financial estimates for 2024 (effective from January 1, 2024).
Instructions for collecting union fees and union dues 2024
Specifically, instructions for collecting union fees and union dues in 2024 are as follows:
1. On collecting union fees
1.1. Employees subject to union dues payment
- For agencies, organizations and enterprises that have established grassroots unions:
Provincial and municipal labor federations; Central industry unions and equivalent; General Corporation unions under the General Confederation: Conduct statistics on the number of employees subject to paying union fees according to regulations at units according to administrative and career areas, production and business areas.
The number of employees counted at the units includes: the number of employees paying social insurance at June 30, 2023. Units are encouraged to collect data close to the time of making the 2024 budget estimate (according to the data provided by the Social Insurance agency in Clause 5, Article 8 of Coordination Regulation 3601/QCPH-TLĐ-BHXH), the number of employees at the unit who are subject to paying union fees but have not participated in social insurance, the number of employees expected to increase (decrease) at the unit in the planning year 2024.
- For businesses that have not established a grassroots union:
Provincial and municipal labor federations; Central industry unions and equivalent; General Corporation unions under the General Confederation: Conduct statistics on the list of enterprises that have paid social insurance as of June 30, 2023 (according to data provided by the social insurance agency), thereby determining the number of employees at enterprises similar to agencies, organizations, and enterprises that have established grassroots unions.
Provincial and municipal labor federations; Central industry unions and equivalent; and General Corporation unions under the General Confederation when synthesizing the number of employees to build the 2024 union financial budget, if there is a difference compared to the data monitored by the General Confederation's Organizing Committee at the same time, must report and explain the difference.
1.2. About the salary fund to collect union fees
The salary fund for determining the collection of trade union fees in 2024 at units is determined from the average social insurance salary for employees in the first 6 months of 2023 with a growth factor (according to data provided by the Social Insurance Agency) multiplied by the number of employees subject to trade union fees as determined in section "1.1. Employees subject to trade union fees" of this regulation.
Estimated collection of union fees for the production and business sector at the Provincial and Municipal Federations of Labor; Central Sectoral Unions and equivalent; and General Corporations under the General Confederation are data to enter the 2024 Union Fee Collection Software for the Production and Business Sector in accordance with Instruction 1305/HD-TLĐ dated August 15, 2017 of the Vietnam General Confederation of Labor guiding the collection of union fees for the production and business sector through the accounts of the General Confederation; Instruction 09/HD-TLĐ dated September 10, 2020 of the Vietnam General Confederation of Labor guiding the collection of union fees for the production and business sector through the accounts of the Vietnam Trade Union opened at the Vietnam Bank for Agriculture and Rural Development; Instruction 85/HD-TLĐ dated April 18, 2023 of the Vietnam General Confederation of Labor guiding the collection of union fees for the production and business sector through the accounts of the Vietnam Trade Union opened at the Joint Stock Commercial Bank for Investment and Development of Vietnam.
Construction units estimate that the 2024 union fee revenue will increase by 5% compared to the estimated amount implemented in 2023.
2. Collect union dues
The amount of union dues collected in 2024 is determined based on the actual number of union members (compared with the General Confederation of Labor's Organizing Committee) at grassroots unions multiplied by the salary and allowances of union members as specified in detail in Chapter IV of Decision 1908/QD-TLĐ dated December 19, 2016 of the Vietnam General Confederation of Labor.
The average union fee collection level of 1 union member in 2024 at provincial and municipal labor federations, central industry unions and equivalent, and general corporation unions under the General Confederation must not be lower than the average collection level of 1 union member according to the approved 2022 financial report.
The units built the estimated union fee revenue for 2024 to increase by 5% compared to the estimated amount implemented in 2023.
Grassroots unions are allowed to use 70% of union dues collected.
The General Confederation of Labor issued Decision 8108/QD-TLĐ on distributing union dues to union levels.
Accordingly, grassroots trade unions are allowed to use 70% of union dues collected; higher-level trade unions are allowed to use 30% of union dues collected.
This Decision takes effect from the 2023 fiscal year and amends the content of using union dues as prescribed in Clause 1, Article 5 of Decision 4290/QD-TLĐ in 2022.
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