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Decision No. 170/QD-TLD dated January 09, 2013 of the Vietnam General Confederation of Labour issuing temporary provisions on collection, decentralized collection, use and management of income source
20/02/2013
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VIETNAM GENERAL CONFEDERATION OF LABOUR
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No.: 170/QD –TLD

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness

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Hanoi, January 09, 2013

 

DECISION

ISSUING TEMPORARY PROVISIONS ON COLLECTION, DECENTRALIZED COLLECTION, USE AND MANAGEMENT OF INCOME SOURCE OF TRADE UNION DUES

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PRESIDIUM OF VIETNAM GENERAL CONFEDERATION OF LABOUR

Pursuant to the Trade Union Law 2012; Vietnam Trade Union Charter

Pursuant to the Resolution of the 10th Conference of Executive Committee of Vietnam General Confederation of Labor session X,

At the request of the Finance Committee of Confederation

DECIDES

Article 1: Issuing temporary regulations on collection, decentralized collection, use and management of collection source of union fund under the Trade Union Law 2012.

Article 2: This decision takes effect on January 01, 2013.

Article 3: The departments and units of the Confederation and Trade Unions at all levels shall implement this Decision.

 

 

 

ON BEHALF OF PRESIDIUM
CHAIRMAN




Đang Ngoc Tung

 

PROVISIONAL REGULATION

ON COLLECTION, DECENTRALIZED COLLECTION, USE AND MANAGEMENT OF INCOME SOURCE OF TRADE UNION DUES
(Issued together with Decision No. 170/QD-TLD of January 09, 2013 of the Presidium of the General Confederation)

Chapter I

GENERAL REGULATION

Article 1. Scope of adjustment

This Regulation provides for the collection, decentralized collection, use and management of collection source of Trade Union dues under the Trade Union Law 2012.

Article 2. Subject of application

Subjects applied are the Trade Union of all levels and agencies, organizations and enterprises subject to payment of Trade Union dues by the Trade Union Law 2012.

Article 3. Principle of collection, decentralized collection and use of Trade Union duess

1- Trade Union dues which is paid by the agencies, organizations and enterprises is the main collection source of the Vietnamese Trade Union organizations. The Union Trade levels decentralized for collection of Trade Union dues have to properly, fully and promptly collect, use and manage income source for the right purpose, effectively and economically.

2- Decentralization for collection of Trade Union dues shall create a driving force to exploit the collection source, not affecting the initiative in the use of Trade Union duess for the operation of the Trade Unions at all levels, especially the grassroots Trade Unions.

Chapter II

REGULATION ON COLLECTION, DECENTRALIZED COLLECTION, USE AND MANAGEMENT OF INCOME SOURCE OF TRADE UNION DUES

Article 4. Collection of Trade Union dues

1- Subjects for collection of Trade Union duess under Clause 2, Article 26 of the Trade Union Law of 2012, including:

a- Enterprises of all economic sectors established and operating under the Enterprise Law (including enterprises of the armed forces), the parties in business cooperation contracts; Cooperatives, Unions of cooperatives operating under the Law on Cooperatives subject to compulsory social insurance.

b- State agencies from the ward, commune and township level or more, public and non-public units.

c- Political organizations, political organizations, professional socio-political organizations, and other social organizations.

d- Organizations and units operating in accordance with the law.

e- International agencies and organizations operating in the territory of Vietnam, the executive office of the foreign party in the business cooperation contracts with the employment of Vietnamese laborers

2- Levels and foundation to collect Trade Union dues.

Levels of Trade Union dues equal to 2% of wage fund as the basis for social insurance for laborers.

a- The laborers subject to calculate the wage fund and collect Trade Union dues include:

- Officials, civil servants and employees under the provisions of the Law on Cadres and Civil Servants; Law on Public Employees.

- Vietnamese laborers working under labor contracts in accordance with the labor law.

b- Salary as the basis for collection of Trade Union dues.

- Officials, servants, employees subject to the regime of salary prescribed by the State. The salary as the basis of Trade Union dues is the salary rate according to the scale and level and position allowance, seniority allowance, trade seniority allowance (if any). The minimum salary is the minimum salary the units apply in accordance with the provisions of the State.

- Employee enjoys salary which is decided by the employer, then his salary as the basis for collection of Trade Union dues is the salary rate under labor contract and allowances as a basis for compulsory social insurance.

3- Time for payment of Trade Union dues

- Agencies, organizations, enterprises make payment of Trade Union dues once a month: For enterprises the Trade Union dues of the last month shall be paid within 10 days of the following month; For non income-generating administration units, making payment of Trade Union dues with the period of fund withdrawal for monthly salary of the unit.

- For the agencies, organizations, and small-scale enterprises or enterprises with long production cycles unable to make monthly payment of Trade Union dues, the Labor Confederation of provinces and cities; Central Trade Union; Corporation Trade Union under the Confederation stipulating the time of payment of Trade Union dues of these objects accordingly.

4- Accounting the payment of Trade Union dues of agencies, organizations and enterprises.

a- For enterprises, the payment of Trade Union dues shall be accounted in the cost of production and business. For organizations, the units using other sources (business, services of non-business units, projects, subjects,.) for Trade Union dues, the payment shall be accounted into the cost of other sources of unit..

b- Non income-generating administration units (enjoying the State budget), the source for Trade Union dues is allocated by the State budget in the annual estimate of the unit.

Article 5. Decentralized collection of Trade Union dues

Decentralized collection of Trade Union dues

Vietnam General Confederation of Labor Trade Union shall collect the Trade Union dues decentralize the collection to the Labor Federation provinces and cities; Central Trade Union; Corporation Trade Union under the Trade Union Confederation as follows:

a- The Labor Federation provinces and cities; Central Trade Union; Corporation Trade Union under the Trade Union Confederation and higher-level grassroots Trade Union are decentralized for the collection of Trade Union dues of the non income-generating administration units allocated by the State budget for operating cost, organizations and enterprises (where the grassroots Trade Union has been formed  or not)

b- The Labor Federation provinces and cities; Central Trade Union; Corporation Trade Union under the Trade Union Confederation shall consider decentralizing the collection of Trade Union dues for the grassroots Trade Union of enterprises, non-business units not enjoying operating cost from the State budget and well performing the tasks of financial collection, expenditure and management of the Trade Union.

c- The Labor Federation provinces and cities; Central Trade Union; Corporation Trade Union under the Trade Union Confederation shall make a decision on the unit decentralized for the collection of Trade Union dues and notify the agencies, organizations and enterprises for implementation.

2- Regulation on the payment of funds to higher-level Trade Union, allocation of Trade Union dues to the grassroots Trade Unions.

a- The grassroots Trade Union is decentralized for the collection of Trade Union fess shall submit 35% of the Trade Union dues collection; 40% of the Trade Union fees of the unit directly managing higher-level Trade Union. In the year making payment under the estimate and under finalized amount upon the final statement.

b- The higher-level Trade Union shall be entitled to decentralize the collection of Trade Union dues. When receiving Trade Union dues paid by agencies, organizations and enterprises, allocate 65% of the collected amount to the grassroots Trade Union. Upon allocation, use method of clearing of 40% of the Trade Union fees paid by grassroots Trade Union.

c- Agencies, organizations and enterprises that have not established grassroots and higher-level Trade Union are entitled to decentralize to collect Trade Union dues of unit and use 65% of the collected amount for expenditure of activities of this unit as prescribed by the Confederation. If the spending is not out of the fund permissible for use, then accumulate and transfer it to the grassroots Trade Union of that unit after it is established.

Article 6. Using Trade Union dues

The collection source of Trade Union dues shall be used for activities to carry out rights and responsibilities of Trade Unions and maintain the operation of the Trade Union system in accordance with Clause 2, Article 27 of the Trade Union Law 2012, including:

1- Propagating, disseminating and educating guidelines and policies of the Party and State law; raising qualifications, professional skills for employees.

2- Organizing activities to represent and protect the legitimate rights and interests of the workers.

3- Developing Trade Union members, establishing grassroots Trade Union and building strong Trade Union.

4- Organizing emulation movement launched by Trade Union.

5- Training and retraining Trade Union officials and elite laborers elite to reserve the official resource for the Party, State and Trade Union organizations.

6- Organizing activities of culture, sports and tourism for the laborers.

7- Organizing activities on gender and gender equality.

8- Visiting and supporting Trade Union members and laborer upon sickness, maternity, tribulation, trouble; Organizing other care activities for laborers.

9- Motivating, commending and rewarding laborers as well as their children who have achievements in study and work.

10- Making payment to the specialized Trade Union officials and responsibility allowances for non specialized Trade Union officials.

11- Spending on the operation of the Trade Union apparatus at all levels

12- Other expenditures.

Article 7. Management of collection source of Trade Union fees

The collection source of Trade Union fees shall be managed in accordance with regulation of the law, the Charter of the Vietnam Trade Union and Regulation on financial management of Trade Union issued under Decision No. 169/QD-TLD dated January 09, 2013 of Vietnam General Confederation of Labor.

Chapter III

IMPLEMENTATION ORGANIZATION

Article 8. Guiding implementation, inspection and examination

1- Standing Committee of the Labor Federation of provinces and cities; Central Trade Union; Corporation Trade Union directly under the Trade Union Confederation propose the People’s Committee of provinces and cities; Ministers; General Directors; Chairman of Group to require the subordinate agencies, organizations and enterprises to make payment of Trade Union dues in accordance with the Trade Union Law and the provisions of the Vietnam General Confederation of Labor.

2- Trade Unions at all levels shall focus on direction and urging of collection and coordinate with state agencies at the same level to urge, guide, inspect and examine the payment of Trade Union dues of the agencies, organizations and enterprises.

3- Inspection Committee, the Finance Committee of the Trade Union at all levels are responsible for the examination of the payment of Trade Union dues of the agencies, organizations and enterprises and examination of the management and use of Trade Union dues in accordance with regulation of the law and of the Vietnam General Confederation of Labor.

 

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