Hướng dẫn 1803/HD-TLĐ năm 2013 về đóng đoàn phí công đoàn do Tổng Liên đoàn lao động Việt Nam ban hành

GUIDE

ON CONTRIBUTION TO THE TRADE UNION DUES

- Pursuant to the Law on the trade union;

- Pursuant to the Charter of Vietnam Trade Union;

The Vietnam Confederation of Labor guides on contribution to the trade union dues by members of trade unions as follows:

I. Subjects of contribution to the trade union dues

Subjects of contribution to trade union dues include members of trade unions who are participating in activities at grassroots trade unions and industrial unions.

II. Level of contribution, method of contribution and management of trade union dues

1- Level of contribution, and salary as the basis for contribution to the trade union dues

Members of the Trade Unions in state agencies, units of people’s armed forces; political organizations, socio-political organizations, socio-political- professional organizations, social organizations, socio-professional organizations; non-business units who enjoy salary under the salary regime prescribed by State, the monthly contribution level of trade union dues is equal to 1% of salary under rank, position, salary under labor contracts, the working contracts and allowances related to positions, allowances for working years in excess of the set frame, seniority allowance related to a specific occupation (if any),

1.2- Members of trade unions in enterprises of all economic sectors, non-business units; members of trade unions who do not enjoy salary under the salary regime prescribed by State, in cooperatives, union of cooperatives; members of trade unions in foreign organizations, international organizations operating on Vietnam’s territory, executive offices of foreign parties in contract of business cooperation based in Vietnam; members of trade unions in agencies, organizations, enterprises who are assigned to join in the management boards of projects for full time and enjoy salary under labor contracts, the monthly contribution level of trade union dues is equal to 1% of salary paid practically (salary not yet been deducted the amounts payable for social insurance, medical insurance, unemployment insurance of members)

1.3- Members of trade unions in industrial unions, grassroots trade unions of enterprises in case where it is difficult to identify salary, the Executive Board of grassroots trade unions shall provide for contributions to trade union dues under a fixed level, after reaching the approval of trade unions at superior level which are decentralized to manage finance of grassroots trade union, but the minimum contribution level will be equal to 1% of basic salary as prescribed by State.

1.4- Members of trade unions who are going abroad for work, the contribution level of trade union dues is equal to 1% of salary paid currently in foreign countries under the regime prescribed by State. Members of trade unions who are working abroad, the contribution level of trade union dues is equal to 1% of salary paid under labor contracts.

1.5- Members of trade unions who enjoy social insurance subsidy for 01 month or more, they will be exempted contribution to trade union dues during time of enjoying subsidy; Members of trade unions who are unemployed, have no-income, on leave for private purpose for 01 month or more and do not enjoy salary, will be exempted contribution to trade union dues during such time.

2- Method of contribution to trade-union dues

Members of trade unions may monthly contribute trade union dues for grassroots trade union; or trade union groups, trade union divisions, or grassroots trade union may collect them through monthly salary after having agreements of members.

3- Management of trade union dues

Trade union dues which are contributed by members of trade unions must be recorded and reflected fully and timely in accounting books and reports of financial revenue and expenditure finalization of grassroots trade union. The distribution, use and management of trade union dues shall comply with regulations of the Vietnam Confederation

III. Organization of implementation

1- The Federations of Labor at provincial, municipal or equivalent level shall examine, guide the grassroots trade unions in collecting, managing and using trade union dues in accordance with regulations of the Vietnam Confederation of Labor.

2- The Executive Board of grassroots trade unions shall examine, urge and guide member units of grassroots trade union (if any); trade unions of divisions, trade union groups in collecting, managing, using, paying and finalizing trade union dues in accordance with regulations of the Confederation and Regulation on internal expenditure of grassroots trade unions.

IV. Provisions of implementation

This guide takes effect on January 01, 2014, replaces guide 826/HD-TLD dated June 01, 2009 of the Vietnam Confederation of Labor.

In the course of implementation, any arising problems should be reported to the Vietnam Confederation of Labor for research, consideration and settlement.

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