According to Article 42 of Decree No. 283/2026/ND-CP of the Government on Regulations on sanctioning administrative violations in the field of labor, social insurance, and Vietnamese workers going to work abroad under contracts, employers who do not pay trade union dues to all employees subject to payment may be fined up to 75 million VND. Decree 283/2026/ND-CP takes effect from September 10, 2026.
Details of Article 42, Decree No. 283/2026/ND-CP on "Violating regulations on contribution of trade union funds and management and use of trade union funds" are as follows:
1. A fine of between 12% and less than 15% of the total amount of trade union funds to be paid at the time of making the administrative violation record, but not exceeding 75,000,000 VND, shall be imposed on employers who commit one of the following acts:
a) Slow payment of trade union funds;
b) Not deducting or contributing trade union funds;
c) Not paying or paying insufficiently the amount to be paid according to the prescribed contribution level within 60 days from the date of expiration of the term of contribution of trade union funds as prescribed;
d) Not paying or paying insufficiently the number of people subject to payment within 60 days from the date of expiration of the term of contribution of trade union funds as prescribed.
2. A fine of between 18% and 20% of the total amount of trade union dues payable at the time of making the record of administrative violation, but not exceeding 75,000,000 VND for employers who do not pay trade union dues for all employees subject to payment.
3. A fine of between VND 10,000,000 and VND 20,000,000 shall be imposed on the employee's organization in the enterprise for one of the following acts:
a) Not using or using trade union funds to perform tasks not in accordance with the tasks specified in points a, b, c, g, h, clause 2, Article 31 of the Trade Union Law;
b) The collection and spending of trade union funds are not monitored and stored according to the guidance of the VGCL;
c) Periodically not disclosing financial information to members of the organization annually according to the provisions of Article 34 of the Trade Union Law;
d) Not providing fully, accurately and on time the use of trade union funds as requested in writing by the trade union organization for the trade union organization to report and publicize the management and use of trade union finances according to Article 33 and Article 34 of the Trade Union Law.
4. Remedial measures:
a) No later than 30 days from the date of the penalty decision, the employer must pay the trade union organization the amount of trade union funds late paid, not paid in full or not paid and the interest of the amount of trade union funds not paid, late paid according to the highest interest rate for demand deposits announced by state-owned commercial banks at the time of sanctioning for violations specified in points a, b, c, d, clause 1 and clause 2 of this Article;
b) Forcing the organization of employees at the enterprise to return to the trade union account the amount of funds that have been used improperly for the act of violating the provisions of point a, clause 3 of this Article.
