The number of enterprises contributing trade union funds is still small
According to current legal regulations, businesses, whether they have or do not have grassroots trade unions, must pay 2% of the salary fund as the basis for compulsory social insurance contributions for employees (employees). This trade union fund is accounted for in the cost of production, business, and service activities of the business. The law stipulates this to create conditions and support businesses to pay trade union funds conveniently and to create a fund to care for union members and employees. However, in reality, many businesses do not comply with the law.
Dong Nai Provincial Labor Federation said that in the process of collecting trade union fees, many units are still delaying, the Provincial Labor Federation has had to make written reminders, coordinate with regional trade unions, trade unions of wards and communes to urge. For example, at D.S Vietnam Co., Ltd., the Provincial Labor Federation had to send notices to the Board of Directors and grassroots trade unions requesting urgent attention to implementing the payment of 2% of trade union fees in 2025.
According to the latest statistics, the Ho Chi Minh City Labor Federation is managing 23,070 grassroots trade unions with more than 2.4 million union members. However, according to the financial department of the Ho Chi Minh City Labor Federation, in 2025, only more than 8,000 businesses and units have grassroots trade unions and more than 1,000 businesses and units without grassroots trade unions contribute trade union funds.
Thus, the number of enterprises contributing trade union funds is still low, causing disadvantages for union members and workers; affecting trade union activities, the strictness of the law and fairness between enterprises.
Strengthen review, inspection, and examination to collect trade union funds
According to current regulations, violations of paying trade union dues will be subject to administrative penalties. Depending on the level of violation, such as late payment, payment not at the prescribed level or not paying enough people to pay, the penalty level is different, but the highest is 75 million VND for individual employers and 150 million VND for organizational employers (enterprises - PV).
This fine seems large, but in reality, for businesses violating the payment of trade union dues with billions of VND, the maximum fine of 150 million VND is not commensurate. For example, Hoang Sinh Import-Export Joint Stock Company (Phu Tan Industrial Park, Binh Duong Ward) has been late in paying trade union dues for more than 6 years, from January 2018 to September 2024 with an amount of 5.6 billion VND. By the end of 2024, Binh Duong Provincial People's Committee (formerly) had administratively sanctioned this business for late payment of trade union dues at the highest level of 150 million VND.
After being fined, Hoang Sinh Company has not yet paid enough trade union funds.
Mr. Luu Kim Hong - Chairman of the Trade Union of Nidec Vietnam Company - analyzed that the enterprise's failure to pay or not fully pay trade union dues is both a violation of the law, and causes loss of labor resources and affects the reputation of the unit. When this information reaches customers, the possibility of the enterprise losing orders is quite high.
Union members and workers will compare with other companies and units with good care and they may change jobs because the disadvantages are too obvious. At the same time, units that do not pay fees should be publicly announced to official channels for society to know," Mr. Hong analyzed and proposed.
According to the financial department of the Ho Chi Minh City Labor Federation, to strengthen the collection of trade union fees, in the coming time, trade union levels need to strengthen legal propaganda to agencies, organizations, and businesses to make businesses aware of the importance of complying with the law on paying trade union fees.
Article 6, Decree 105/2026/ND-CP (effective from May 16, 2026) stipulates the late payment and non-payment of trade union funds as follows:
1. Late payment of trade union dues is the act of a trade union member who has not paid or has not paid in full the amount to be paid according to the payment level specified in point b, clause 1, Article 29 of the Trade Union Law after the period of payment of trade union dues specified in clause 2, Article 4 of this Decree.
2. Failure to pay trade union dues is the act of the subject paying trade union dues in one of the following cases:
a) Not deducting or contributing trade union funds.
b) Not paying or paying insufficiently the amount to be paid according to the contribution level specified in point b, clause 1, Article 29 of the Trade Union Law within 60 days from the expiration date specified in clause 2, Article 4 of this Decree.
c) Not paying or paying incompletely the number of people subject to payment within 60 days from the expiration date specified in Clause 2, Article 4 of this Decree.
3. In case of temporary suspension of trade union dues, reduction of trade union dues does not fall into the case of late payment or non-payment of trade union dues specified in Clauses 1 and 2 of this Article.
