Process for considering temporary suspension of trade union dues from June 2026

Legal Consulting Office of Lao Dong Newspaper answers:

Point b, Clause 4, Article 13 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 authority and process for considering the temporary suspension of trade union funds as follows:

The authority to consider temporary suspension of trade union dues is exercised by the Vietnam General Confederation of Labor or the Provincial Labor Federation according to the decentralization regulations of the Vietnam General Confederation of Labor.

Enterprises, cooperatives, and cooperative unions shall send 01 set of dossiers including documents (according to the form of Appendix II issued with this Decree) requesting temporary suspension of trade union dues attached to the Report on the situation of labor use and the list of employees subject to compulsory social insurance and temporary leave, requesting temporary suspension of compulsory social insurance contributions from 50% of the total number of employees present before the temporary suspension of production and business or reporting damage of more than 50% of the total value of assets caused by natural disasters, fires, epidemics, and crop failures (excluding the value of assets being land) to the Vietnam General Confederation of Labor or the Provincial Labor Federation.

Based on the actual situation, the Vietnam General Confederation of Labor specifies the method of implementation in the form of direct, online or through postal services.

Within 15 working days from the date of receiving the written request from the enterprise, cooperative, and cooperative union association accompanied by the above documents, based on the balanced capacity of trade union finances (excluding state budget support), the Vietnam General Confederation of Labor or the Provincial Labor Federation is responsible for considering and responding in writing to the temporary suspension of trade union fee payment for enterprises, cooperatives, and cooperative union associations that meet the conditions specified in Clause 1, Clause 2, and Clause 3 of this Article (in case of disagreement, clearly stating the reason).

In case enterprises, cooperatives, and cooperative unions are temporarily suspended from paying trade union dues, the time of temporary suspension of trade union dues is calculated from the month the enterprise, cooperative, and cooperative union requested in the document sent to the Vietnam General Confederation of Labor or the Provincial Confederation of Labor.

Thus, from June 15, 2026, the consideration of temporary suspension of trade union dues will be implemented according to the above procedure.