On the morning of December 20, at the Presidential Palace, the Office of the President will hold a press conference to announce the President's Order on nine laws passed by the 15th National Assembly at its 8th Session.
The laws promulgated include: Law on Cultural Heritage; Law on Value Added Tax; Law on Urban and Rural Planning; Law on Notarization; Law on Trade Unions; Law on Prevention of Human Trafficking; Law on Fire Prevention, Fighting and Rescue; Law on Data;
Law amending and supplementing a number of articles of the Securities Law, Accounting Law, Independent Audit Law, State Budget Law, Law on Management and Use of Public Assets, Tax Administration Law, Personal Income Tax Law, National Reserve Law, and Law on Handling of Administrative Violations.
In particular, the Trade Union Law No. 50/2024/QH15 was passed by the 15th National Assembly, 8th Session on November 27, 2024, which stipulates exemption, reduction, and suspension of trade union fee payment as follows:
Enterprises, cooperatives, and cooperative unions that are dissolved or declared bankrupt in accordance with the law shall be considered for exemption from unpaid union fees.
Enterprises, cooperatives, and cooperative unions facing difficulties due to economic reasons or force majeure may be considered for a reduction in the level of trade union fee payment.
In case an enterprise, cooperative or cooperative union encounters difficulties and has to temporarily suspend production and business, leading to the inability to pay union fees, the payment of union fees may be considered for temporary suspension for a period not exceeding 12 months.
After the suspension period, enterprises, cooperatives and cooperative unions shall continue to pay union fees and make additional union fees for the suspension period. The deadline for additional payment is the last day of the month following the month in which the suspension ends. The amount of additional payment shall be equal to the amount payable for the months of suspension.
The Government agrees with the Vietnam General Confederation of Labor on regulations on exemption, reduction, and suspension of trade union fee payment; and detailed regulations on other contents.
The preparation and implementation of estimates, accounting, settlement and disclosure of state budget support funds shall comply with the provisions of law on state budget, accounting and statistics.
The Vietnam General Confederation of Labor implements the decentralization of collection and distribution of trade union funds. In places where there are labor organizations in enterprises, the trade union funds for the grassroots level are distributed to the labor organizations in enterprises according to the number of members of this organization participating in compulsory social insurance, the amount of contributions, and the total number of employees in the enterprise participating in compulsory social insurance.
After reaching agreement with the Government, the Vietnam General Confederation of Labor shall issue standards, norms, spending regimes, and management and use of trade union finances in accordance with the requirements and tasks of the Trade Union.
The Government details the management and use of trade union funds of employee organizations at enterprises.
The revised Trade Union Law includes 6 chapters with 37 articles, an increase of 4 articles compared to the current law.
The new Trade Union Law stipulates maintaining the 2% trade union fee contribution rate and amending and supplementing regulations to clarify the principles of management and use of trade union finances.
Trade union fees are paid by agencies, organizations, units, enterprises, cooperatives, and cooperative unions at 2% of the salary fund used as the basis for compulsory social insurance contributions for employees.
