I. Regulation documents:
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– According to Decree 191/2013/ND issued on 11/21/2013 – Guidelines on trade union finance) (effective) from January 10, 2014
– Pursuant to Article 23 of Decision1908/QD-TLD (December 19, 2016) stipulating the subjects, rates of payment, and salary as the basis for paying union fees
. 2212/HD-TLD dated November 6, 2018 of the Vietnam General Confederation of Labor guiding trade unions at all levels to build trade union financial estimates for 2019
II. Payment rates and beneficiaries of trade union fees and union fees:
| Object | Regardless of whether there is a union or not | ||
| Union Fees (To be paid by the enterprise) |
Closing level | 2% of the salary fund as the basis for paying Social Insurance for employees | |
| Distribution | – Enterprises are allowed to use 69% of total union dues. – 31% of the total trade union fee collection for the superior trade union. |
||
| Object | There is a Trade Union | There are no unions | |
| Union fees (paid by union members) |
Closing level | – Employees joining the union: pay 1% of salary as a basis for paying social insurance, but the maximum monthly union fee is only 10% of the base salary. Employees who do not join a trade union are not required to pay union dues. |
Employees are not required to pay union dues. |
| Distribution | – Enterprises are allowed to use 40% of the total union fee collection. – Pay 60% of the total trade union fee to the superior trade union. |
Do not have to pay union dues to the superior trade union. | |
| Attention : | – Business owners who do not join a trade union => so business owners do not have to pay union dues – Employees who do not join a union do not have to pay union dues. Enterprises without a trade union still have to pay trade union fees. But employees are not union dues. – Trade union members who enjoy social insurance allowance for 01 month or more, during the benefit period, do not have to pay union fees; Trade union members have no job, no income, leave their own jobs for 01 month or more without salary, during that time they are not required to pay union fees.- Trade union members are not subject to social insurance contributions. Union: pay the union fee according to the fixed rate, but the lowest level is 1% of the base salary as prescribed by the State. The current base salary is 1,390,000 (From July 1, 2019, it will increase to 1,490,000). |
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III. Deadline for submission
Monthly closing:
Enterprises pay trade union fees and trade union fees (if any) once a month at the same time as paying compulsory social insurance for employees.
V. Place of submission 
The Labor Union of the District/District where the enterprise is located
VI. Revenues
1. Union Fees
Excerpt from business expenses
2. Union Fees
Union fees collected through monthly salary
Grassroots trade unions and trade unions assigned the task of collecting trade union dues paid by members must open books, record and reflect fully and promptly the monthly payment of trade union dues of members according to the list of members of the union. unit; preserve and archive the union fee collection book strictly according to the provisions of the accounting law; summarizing financial revenue and expenditure settlement reports with the superior trade union. The distribution, use and management of union fees shall comply with the provisions of the General Confederation.
The following is a summary of what accountants need to know about union fees and expenses as follows:
I. With union funding:
1. Which enterprises must pay trade union fees?
Answer : Every business must close (regardless of whether there is a trade union or not).
2. Who has to pay union dues? How much is the closing rate?
Reply:
– Enterprises pay 2% of the salary currently participating in insurance for employees
(Employees do not have to pay, are not deducted, are not deducted from their salary the union dues)
– Pay 100% of “2% of the salary currently participating in insurance for employees” and then every 3 to 6 months make a dossier to get back 69% of the paid amount, which is “2% of the current salary”. insurance for employees”
3. Where to pay union dues:
Answer : Go to google search: address of district/district labor union …… (where the business is located)
4. How to get back 69% of the paid amount as “2% of the salary currently participating in insurance for employees”?
Answer : Must make documents including:
+ Regulations on the level of union spending
+ List of employees
+ Detailed list of trade union expenses (attached with payment slips)
+ Summary of payable trade union fees (paid)
-> In addition, the person submitting the application must bring the introduction letter of the enterprise and the CMT
5. Accounting for trade union expenses:
– When deducting the KPC:
Debits to accounts 622, 623, 627, 641, 642 (counts included in production and business expenses)
Account 3382 – Union Funds
– When submitting the CPC:
Dr 3382 – Union Funds
There are accounts 111, 112, …
II. With union dues:
1. Which enterprises must pay union dues?
Answer: Does the enterprise have a trade union?
(Enterprises that do not establish trade unions do not collect – do not pay)
2. Who has to pay union dues?
Answer: The employee agrees to join the union
(If employees do not participate, they do not have to pay)
3. How much is the union fee?
Answer : 1% of the employee’s currently insured salary
4. Accounting for trade union fees:
Enterprises do not have to keep track of trade union fees on accounting books
1% of the union fee collected from the employee’s monthly salary will be collected after paying the salary and leaving a separate fund dedicated to spending on union activities such as filial piety, joy, sick visits, etc.
III. Penalties for violations against regulations on payment of trade union dues
1. A fine ranging from 12% to less than 15% of the total amount of trade union dues payable at the time of making a record of administrative violations but not exceeding VND 75,000,000 for an employer with a in the following actions:
+ Late payment of trade union fees;
+ Paying trade union fees not in accordance with regulations;
+ Paying trade union dues is not enough for the number of people who are subject to payment.
2. A fine ranging from 18% to 20% of the total amount of trade union dues payable at the time of making a record of administrative violations but not exceeding VND 75,000,000 for employers who do not pay dues. Union fees for all employees are subject to payment.
3. Remedial measures:
Within 30 days from the date of issuance of the sanctioning decision, the employer must pay the trade union the amount of the trade union fee paid late, not yet paid enough or not yet paid, and the interest of the trade union fee. unions have not yet paid, late payment according to the highest demand deposit interest rate announced by the state commercial banks at the time of sanctioning for violations.
According to Article 24c of Decree 88/2015/ND-CP
| 1. Conditions for establishment of grassroots trade union :.Enterprises of all economic sectors; cooperatives employing laborers in accordance with the law on labor; commune, ward and township agencies; State agencies; public and non-public non-business units with independent accounting; branches, representative offices of enterprises of all economic sectors, foreign agencies, organizations and individuals employing Vietnamese workers may establish grassroots trade unions when there are two condition:
– There are at least five trade union members or five employees who voluntarily apply to join the Vietnam Trade Union. – Have legal status. 2. Union money is used to: a. Propagating, disseminating and educating the Party’s guidelines, guidelines and policies and the State’s laws; improve professional qualifications and professional skills for employees; b. Organize activities to represent and protect the legitimate rights and interests of employees; c. Developing trade union members, establishing grassroots trade unions, building strong grassroots trade unions; d. Organize the emulation movement launched by the Trade Union; D. Training and fostering trade union officials; training and fostering elite workers to create cadres for the Party, State and trade union organizations; e. Organizing cultural, sports and tourism activities for employees; g. Organizing activities on gender and gender equality; H. Visiting and providing allowances for trade union members and employees during sickness, maternity, tribulation and difficulties; organize other caring activities for employees; i. Motivating and rewarding employees and employees’ children with achievements in study and work; k. Pay full-time staff salaries, responsibility allowances for part-time trade union officials; l. Expenses for the operation of the Trade Union apparatus at all levels; m. Other expenditure duties. MVA Vietnam – Success Comes From Difference
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