Union dues must be paid at the same time as social insurance.

The Vietnam General Confederation of Labor has just issued guidelines on the management of trade union finances and assets. It requires that the time of payment of trade union fees must coincide with the time of payment of compulsory social insurance for employees and through the Vietnam General Confederation of Labor's specialized collection account.

On the evening of September 11, the Office of the Vietnam General Confederation of Labor informed that President of the Vietnam General Confederation of Labor Nguyen Dinh Khang had just signed an official dispatch detailing the collection, expenditure, management and disclosure of union finances and assets according to Conclusion No. 183-KL/TW of the Politburo .

According to the guidance of the Vietnam General Confederation of Labor, provincial, commune, ward, etc. trade unions are assigned specific rates and mechanisms for using revenue sources.

Grassroots unions will retain maximum union funds and union dues to take care of workers. Photo: NGOC THANG

Specifically, the grassroots trade union is allowed to use a maximum of 75% of the total union fund revenue, 70% of union dues contributed by union members. All other revenue from cultural, sports, economic activities, and legal sponsorships is retained 100% to serve the activities.

Notably, union funds contributed by enterprises, public service units that do not receive 100% of their salaries from the budget, and organizations that employ workers will be paid at the same time as compulsory social insurance payments, through the Vietnam General Confederation of Labor's specialized collection account.

This fund is spent according to the Trade Union Law 2024 and the decisions of the General Confederation of Labor, including salaries, allowances, salary-based contributions, administrative management expenses and organization of trade union activities. Provincial trade unions implement Decision 1411/QD-TLD, while grassroots trade unions apply Decision 4290/QD-TLD of the Vietnam General Confederation of Labor . Spending must ensure compliance with standards and norms, not exceeding the approved budget.

Regarding financial management, trade unions at all levels must open accounts at the treasury or bank and register two signatures as required.

For budgeting and finalization work, commune trade unions with accounting apparatus must prepare and submit budgeting and finalization reports for approval by provincial trade unions; if there is no accounting apparatus, provincial trade unions will issue a notice assigning the budget directly to commune trade unions for implementation.

Every year, trade unions at all levels must develop revenue and expenditure estimates, submit final accounts for approval by superiors, and send reports to the Standing Committee of the Vietnam Fatherland Front Committee at the same level for coordination and supervision, ensuring publicity and transparency.

Regarding trade union assets, the Vietnam General Confederation of Labor will develop a plan for the arrangement and use of the trade union land system, and submit it to the Central Committee of the Vietnam Fatherland Front for approval before implementation. Provincial-level labor federations, grassroots trade unions and affiliated public service units must manage and exploit assets in accordance with the Trade Union Law and the law on management and use of public assets.

ANGEL

Source: https://www.sggp.org.vn/phai-nop-kinh-phi-cong-doan-cung-thoi-diem-nop-bao-hiem-xa-hoi-post812656.html