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 following units will be exempt from paying trade union dues:
Enterprises, cooperatives, and cooperative unions implementing dissolution according to the provisions of the Enterprise Law and the Cooperative Law are considered and issued decisions by the VGCL or the provincial-level VGCL to exempt the amount of unpaid trade union dues according to the decentralization regulations of the VGCL when trade unions participate in the debt settlement plan (including trade union dues) of enterprises, cooperatives, and cooperative unions implementing dissolution.
Enterprises, cooperatives, and cooperative unions that carry out bankruptcy according to the provisions of the Enterprise Law, Cooperative Law, Bankruptcy Law, Recovery Law, and Bankruptcy are considered and issued decisions by the VGCL or the provincial-level VGCL to exempt the amount of unpaid trade union fees according to the decentralization regulations of the VGCL when the trade union submits a request to apply bankruptcy procedures to enterprises, cooperatives, and cooperative unions.
According to the Decree, reducing the level of trade union dues in Clause 2, Article 30 of the Trade Union Law is stipulated as follows:
1. Cases considered for reducing trade union dues are cases where the period of temporary suspension of trade union dues according to Article 13 of the Decree - regulations on "temporary suspension of trade union dues" has expired, continuing to cut the existing labor force by 30% or from 30 laborers or more for enterprises, cooperatives, unions of cooperatives using less than 200 laborers and for cooperatives from 30 official members, joint venture members contributing capital of cooperatives; from 50 laborers or more for employers using labor from 200 to 1,000 laborers and for cooperatives from 50 official members, joint venture members contributing capital of cooperatives; from 100 laborers or more for employers using over 1,000 laborers and for cooperatives from 100 official members, joint venture members contributing capital of cooperatives (the above cases do not include new recruitment of 20% compared to the number of laborers cut within 3 months from the date of labor reduction).
2. Time to reduce the level of trade union dues:
a) The time to reduce the level of trade union dues is monthly and not exceeding 6 months.
b) After the deadline for reducing the trade union fee contribution level specified in point a above, enterprises, cooperatives, and cooperative unions continue to pay trade union fees according to the contribution level specified in point b, clause 1, Article 29 of the Trade Union Law.
3. The maximum reduction in trade union dues is 20% of the trade union dues as prescribed in point b, clause 1, Article 29 of the Trade Union Law.
4. Authority and procedures for considering reducing trade union dues
a) The authority to consider reducing the level of trade union dues is exercised by the VGCL or the provincial-level VGCL according to the decentralization regulations of the VGCL.
b) Enterprises, cooperatives, and cooperative unions send 1 set of dossiers including a document requesting consideration of reducing trade union dues, along with a report on the labor use situation and a list of employees subject to reduction according to regulations and the total number of employees present before having to reduce the current number of employees to the Vietnam General Confederation of Labour or the provincial-level Confederation of Labour.
Based on the actual situation, the VGCL specifies the method of implementation in the form of direct, online or through postal services.
c) Within 15 working days from the date of receiving the written request from the enterprise, cooperative, cooperative union association accompanied by documents, based on the balanced capacity of trade union finances (excluding state budget support), the VGCL or provincial-level VGCL shall consider and respond in writing to the reduction of trade union fee contributions for enterprises, cooperatives, and cooperative union associations that meet the conditions according to regulations.
