Accordingly, organizations and enterprises pay union fees once a month at the same time as paying compulsory social insurance for employees through the Vietnam General Confederation of Labor's specialized collection account. The grassroots union is allowed to use 75% of this union fee.
Regarding the collection of trade union fees, the Provincial Labor Federation collects trade union fees paid by enterprises, public service units that do not receive 100% of their salaries from the State budget, cooperatives, cooperative unions, and other agencies, organizations, and units that employ workers according to the provisions of the Trade Union Law and relevant laws.

Agencies and units whose regular operating expenses are partially guaranteed by the State budget shall pay trade union fees once a month at the same time as paying compulsory social insurance for employees through the State Treasury where the agency or unit opens a transaction account.
Organizations and enterprises pay union fees once a month at the same time as paying compulsory social insurance for employees through the Vietnam Trade Union's specialized collection account.
The grassroots trade union is entitled to use 75% of the total union fee revenue. In places where there is a labor organization at the enterprise, the union fee for the grassroots level is distributed to the labor organization at the enterprise according to the number of members of this organization participating in compulsory social insurance, the amount of contributions, and the total number of employees at the enterprise participating in compulsory social insurance.
Source: https://cand.com.vn/Xa-hoi/75-nguon-thu-phi-cong-doan-se-danh-cho-cong-doan-co-so-i781127/
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