Exemption from trade union dues in which cases

Legal Consulting Office of Lao Dong Newspaper answers:

Article 11 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 exemption from trade union dues as follows:

1. 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 Vietnam General Confederation of Labor or the Provincial Labor Federation to exempt the amount of unpaid trade union dues according to the decentralization regulations of the Vietnam General Confederation of Labor when trade unions participate in the debt settlement plan (including trade union dues) of enterprises, cooperatives, and cooperative unions implementing dissolution.

2. 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 by the Vietnam General Confederation of Labor or the Provincial Labor Federation and issue decisions to exempt the amount of unpaid trade union fees according to the decentralization regulations of the Vietnam General Confederation of Labor when the trade union submits a request to apply bankruptcy procedures to enterprises, cooperatives, and cooperative unions.

Thus, from June 15, 2026, the above-mentioned cases will be exempt from paying trade union dues.