What conditions should the temporary suspension of trade union dues meet?

Legal Consulting Office of Lao Dong Newspaper answers:

Clause 2, 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 conditions for considering temporary suspension of trade union dues as follows:

Enterprises, cooperatives, and cooperative unions that fall into one of the cases specified in Clause 1 of this Article and meet one of the following conditions are considered for temporary suspension of trade union dues:

a) Must temporarily suspend production and business for 30 days or more and fail to create jobs for employees, in which the number of employees subject to compulsory social insurance must temporarily quit their jobs to request temporary suspension of compulsory social insurance contributions to the pension and death fund from 50% of the total number of employees present before the temporary suspension of production and business or more;

b) Being damaged by over 50% of the total value of assets caused by natural disasters, fires, epidemics, crop failures (excluding the value of assets being land).

Clause 1, Article 13 of Decree 105/2026/ND-CP stipulates the cases considered for temporary suspension of trade union dues as follows:

a) Encountering difficulties due to changes in structure, technology or crisis, economic recession or implementation of State policies when restructuring the economy.

b) Encountering difficulties due to natural disasters, fires, epidemics, crop failures.

Thus, from June 15, 2026, to be temporarily suspended from paying trade union dues, it is necessary to meet the above conditions.