Source of trade union funds from June 2026

Legal Consulting Office of Lao Dong Newspaper answers:

Article 5 of Decree 105/2026/ND-CP detailing and guiding the implementation of a number of articles of the Trade Union Law on trade union finance (effective from June 15, 2026), stipulates the source of trade union funds as follows:

1. For public non-business units that self-ensure a part of regular expenditures: The source of trade union funds from the state budget, non-business revenue sources and other legal revenue sources (if any) and are accounted for in the unit's expenses.

2. For public non-business units that self-guarantee regular expenditures and investment expenditures, public non-business units that self-guarantee regular expenditures: The unit's trade union funds are self-guaranteed from revenue from professional activities, other revenue sources (if any) and are accounted for in the unit's expenses.

3. For the remaining agencies, units, organizations, enterprises, cooperative unions, cooperatives: The source of trade union funds from the financial sources of other agencies, units, organizations, enterprises, cooperative unions, cooperatives and is accounted for in production, business, and service operating expenses in the period according to the provisions of law.

Thus, the source of trade union funds is regulated as above.