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Union fee payment level in 2024
(i) Subjects paying union fees
Pursuant to Article 4 of Decree 191/2013/ND-CP, the subjects of paying trade union fees are agencies, organizations, and enterprises, regardless of whether such agencies, organizations, or enterprises have or do not have a grassroots trade union organization, including:
- State agencies (including People's Committees of communes, wards and towns), units of the people's armed forces.
- Political organization, socio-political organization, socio-political-professional organization, social organization, socio-professional organization.
- Public and non-public career units.
- Enterprises of all economic sectors are established and operate under the Enterprise Law and Investment Law.
- Cooperatives and cooperative unions are established and operate under the Law on Cooperatives.
- 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.
- Other organizations that employ laborers in accordance with the provisions of labor law.
(ii) Union fee payment level
Pursuant to Article 5 of Decree 191/2013/ND-CP, the contribution rate is 2% of the salary fund used as the basis for 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 people's armed forces, the salary fund is the total salary of national defense cadres, civil servants, and workers working for wages in factories, enterprises, and basic units in the People's Army; cadres, workers, civil servants, and workers working for wages in enterprises, agencies, and scientific-technical, career, and service units in the People's Public Security.
Union dues payment level in 2024
Pursuant to Article 23 of Decision 1908/QD-TLĐ in 2016, the subjects, contribution levels, and salaries used as the basis for paying union dues are as follows:
(1) Union members at the following grassroots unions pay monthly union fees equal to 1% of their salary as the basis for paying social insurance according to the provisions of the law on social insurance:
- State agencies;
- Political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations;
- Units of the people's armed forces;
- Public service units receive salaries according to the salary scale and salary scale prescribed by the State.
The salary used as the basis for social insurance contributions is salary at rank, position, salary according to labor contract, work contract and position allowances, seniority allowances beyond the framework, seniority allowances.
When the salary used as the basis for paying social insurance changes, the salary used as the basis for paying union dues will change according to the provisions of the law on social insurance.
(2) Union members at state-owned enterprise trade unions (including trade unions of state-owned joint stock companies holding controlling shares): the monthly union fee is equal to 1% of the 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 equal to 10% of the basic salary according to State regulations.
(3) Union members at the following grassroots unions pay monthly union dues equal to 1% of their salary as the basis for social insurance contributions according to the provisions of the law on social insurance, but the maximum monthly union dues payment is only equal to 10% of the basic salary according to State regulations:
- Non-state enterprises (including trade unions and joint stock companies in which the state does not hold controlling shares);
- Non-public career units receive salaries not according to the salary scale and salary scale prescribed by the State;
- Cooperative Union;
- Foreign organizations and international organizations operating in Vietnam;
- Executive office of the foreign party in a business cooperation contract in Vietnam;
- Union members working abroad.
(4) The grassroots trade unions in points (1) and (2) are allowed to collect monthly union dues from union members equal to 1% of the actual salary (salary after deducting social insurance, health insurance, unemployment insurance, and personal income tax of union members) or set a collection rate higher than 1% of the salary used as the basis for social insurance payment if agreed by the Executive Committee of the expanded grassroots trade union (from the union group leader and above) by Resolution, in writing and specifically stipulated in the internal expenditure regulations of the grassroots trade union.
The union dues collected in excess of the amount specified in points (2) and (3) shall be retained 100% for the grassroots union to supplement operating expenses in accordance with regulations; when reporting the final settlement, the grassroots union must separate the amount of union dues increased according to the prescribed form to have a basis for calculating the amount to be paid to the superior.
(5) Union members in trade unions and enterprise-based trade unions find it difficult to determine the salary as the basis for paying union dues; union members who are not subject to social insurance: pay union dues at a fixed rate, but the lowest rate is 1% of the basic salary as prescribed by the State.
Note: Union members receiving social insurance benefits for 01 month or more do not have to pay union fees during the period of receiving benefits; Union members who are unemployed, have no income, or take personal leave for 01 month or more without receiving salary do not have to pay union fees during that period.
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