When is it considered late payment of trade union funds

Lawyer Ho Thu Trang, YouMe Law Company Limited answers:

Clause 1, Clause 3, Article 6 of 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 (effective from May 16, 2026) stipulates the late payment and non-payment of trade union funds as follows:

1. Late payment of trade union dues is the act of a trade union member who has not paid or has not paid in full the amount to be paid according to the payment level specified in point b, clause 1, Article 29 of the Trade Union Law after the period of payment of trade union dues specified in clause 2, Article 4 of this Decree.

3. 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 Clauses 1 and 2 of this Article.

Point b, Clause 1, Article 29 of the 2024 Trade Union Law stipulates trade union finances as follows:

1. Trade union financial sources include:

b) Trade union funds paid by agencies, organizations, units, enterprises, cooperatives, and cooperative unions equal to 2% of the salary fund as a basis for compulsory social insurance contributions for employees;

Point a, Clause 2, Article 4 of Decree No. 105/2026/ND-CP stipulates the method and term of contribution of trade union funds as follows:

2. Deadline for paying trade union dues

a) The deadline for paying trade union dues is the last day of the following month for agencies, organizations, units, businesses, cooperatives, and cooperative unions paying trade union dues monthly as prescribed in Clause 1 of this Article.

b) The deadline for paying trade union dues is the last day of the following month immediately after the cycle for the 03-month one-time payment method for agricultural, forestry, fishery, and salt industry organizations and enterprises paying salaries according to the production and business cycle, paying trade union dues according to the 03-month one-time method specified in Point b, Clause 1 of this Article.

Thus, from May 16, 2026, agencies and organizations are considered to be late in paying trade union dues if they fall into the cases specified above.