The Government has just issued Decree No. 105/2026/ND-CP detailing and guiding the implementation of a number of articles of the Trade Union Law on trade union finance (Decree). The Decree takes effect from May 16, 2026.
According to the Decree, the subjects of application are those who pay trade union fees according to the provisions of point b, clause 1, Article 29 of the Trade Union Law, which has been amended and supplemented in clause 8, Article 2 of Law No. 97/2025/QH15, including: Enterprises, non-100% salary-receiving public service units from the state budget, cooperatives, cooperative unions and other agencies, organizations, and units using labor in accordance with the law.
Agencies, organizations, trade union levels, and individuals related to the management and use of trade union finances according to the provisions of the Trade Union Law.
Organizations of employees at enterprises are registered under Article 172 of the 2019 Labor Code.
The Decree also stipulates the principles of management and use of trade union funds.
Accordingly, trade union funds are managed and used according to the principles and tasks specified in Clause 1 and Clause 2, Article 31 of the Trade Union Law.
Trade union organizations assigned to manage and use trade union finances are allowed to open accounts at the State Treasury to reflect state budget support funds; and are allowed to open deposit accounts at banks to reflect trade union revenue and expenditure according to the provisions of the Trade Union Law.
At the end of the budget year, unused trade union fund revenues are transferred to the following year for continued use according to regulations; for state budget support funds, it shall be implemented according to the provisions of the State Budget Law and legal documents guiding the Law on closing the year-end budget book.
Regarding the method and deadline for contributing trade union funds, the Decree clearly states:
Method of paying trade union dues once a month at the same time as paying compulsory social insurance for employees for: Public non-business units not receiving 100% salary from the state budget (public non-business units self-guarantee regular and investment expenditures, public non-business units self-guarantee regular expenditures).
Public non-business units self-guarantee a part of regular expenditures.
Foreign agencies and organizations, international organizations operating in Vietnamese territory related to trade union organizations and activities, operating offices of foreign parties in business cooperation contracts in Vietnam using Vietnamese workers.
The Decree also stipulates that not paying trade union dues is the act of the subject paying trade union dues in one of the following cases:
Not deducting or contributing trade union funds; not contributing or not fully contributing 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 (regulating the term of contribution of trade union funds); not contributing or not fully contributing to the number of people subject to contribution within 60 days from the expiration date specified in this Decree.
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 Clause 1 (regulations on the method of paying trade union dues) and Clause 2 of this Article (regulations on the term of payment of trade union dues).
