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Trade union fee rates for 2024
(i) Subjects liable for trade union fees
Based on Article 4 of Decree 191/2013/ND-CP, the entities required to pay trade union fees are agencies, organizations, and enterprises, regardless of whether or not they have a grassroots trade union organization, including:
- State agencies (including People's Committees of communes, wards, and towns), and units of the People's Armed Forces.
- Political organizations, socio-political organizations, socio-professional political organizations, social organizations, socio-professional organizations.
- Public and private non-profit organizations.
- Enterprises belonging to various economic sectors are established and operate in accordance with the Enterprise Law and the Investment Law.
- Cooperatives and cooperative unions are established and operate in accordance with the Law on Cooperatives.
- Foreign agencies and organizations, and international organizations operating in Vietnam that are involved in the organization and operation of trade unions, or the executive offices of foreign parties in business cooperation contracts in Vietnam that employ Vietnamese workers.
- Other organizations that employ workers in accordance with labor laws.
(ii) Trade union fee contribution rate
According to Article 5 of Decree 191/2013/ND-CP, the contribution rate is 2% of the wage fund used as the basis for social insurance contributions for employees. This wage fund is the total amount of wages of employees who are subject to social insurance contributions according to the law on social insurance.
Specifically for units belonging to the People's Armed Forces, the salary fund is the total salary of defense officers, employees, and workers receiving salaries in factories, enterprises, and basic units within the People's Army; and officers, employees, and workers receiving salaries in enterprises, agencies, scientific and technical units, and service units within the People's Public Security.
Union membership fee rates for 2024
Based on Article 23 of Decision 1908/QD-TLD of 2016, the subjects, contribution rates, and salaries used as the basis for paying trade union dues are as follows:
(1) Union members in the following grassroots trade unions pay monthly union dues equal to 1% of the salary used as the basis for social insurance contributions as prescribed by the law on social insurance:
- Government agencies;
- Political organizations, socio-political organizations, socio-professional organizations, social organizations, socio-professional organizations;
- A unit belonging to the People's Armed Forces;
- Public service units pay salaries according to the salary scale and grades prescribed by the State.
The salary used as the basis for social insurance contributions includes the salary based on rank and position, the salary according to the labor contract or work contract, and allowances for position, seniority allowance exceeding the standard rate, and professional seniority allowance.
When the salary used as the basis for social insurance contributions changes, the salary used as the basis for union dues contributions will also change according to the provisions of the law on social insurance.
(2) Union members in state-owned enterprise trade unions (including trade unions of state-owned joint-stock companies with controlling shares): monthly union fee is 1% of actual salary (salary after deducting social insurance, health insurance, unemployment insurance, and personal income tax of union members), but the maximum monthly union fee is only 10% of the basic salary as prescribed by the State.
(3) Union members in the following grassroots unions pay monthly union dues equal to 1% of the salary used as the basis for social insurance contributions as prescribed by the law on social insurance, but the maximum monthly union dues are only 10% of the basic salary as prescribed by the State:
- Non-state-owned enterprises (including trade unions of joint-stock companies where the state does not hold a controlling stake);
- Non-public service units whose salaries are not based on the salary scale and grades prescribed by the State;
- Cooperative Union;
- Foreign organizations and international organizations operating in Vietnam;
- The executive office of the foreign party in a business cooperation contract in Vietnam;
- Union members working abroad.
(4) The grassroots trade unions at points (1) and (2) are allowed to collect monthly trade union fees from members at 1% of their actual salary (salary after deducting social insurance contributions, health insurance, unemployment insurance, and personal income tax of the members) or set a higher rate than 1% of the salary used as the basis for social insurance contributions if approved by the expanded grassroots trade union Executive Committee (from trade union group leader upwards) by Resolution, in writing and specifically stipulated in the internal expenditure regulations of the grassroots trade union.
The additional union membership fees collected beyond the regulations in points (2) and (3) shall be retained 100% by the grassroots union to supplement operating expenses in accordance with regulations; when reporting the final accounts, the grassroots union must separate the additional union membership fees according to the prescribed form to have a basis for calculating the amount to be paid to the higher level.
(5) Union members in enterprises where it is difficult to determine the salary as a basis for paying union dues; union members who are not subject to social insurance contributions: pay union dues at the fixed rate, but the minimum contribution rate is 1% of the basic salary as prescribed by the State.
Please note that union members receiving social insurance benefits for one month or more are exempt from paying union dues during the benefit period; union members who are unemployed, have no income, or are on leave for one month or more without receiving a salary are also exempt from paying union dues during that period.
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