Authority to consider reducing trade union dues from May 2026

Lawyer Nguyen Thi Thuy, YouMe Law Company Limited answers:

Clause 4, Article 12 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 stipulates the authority and process for considering reducing the level of trade union dues as follows:

a) The authority to consider reducing the level of trade union dues is exercised by the Vietnam General Confederation of Labour or the provincial-level Confederation of Labour according to the decentralization regulations of the Vietnam General Confederation of Labour.

b) Enterprises, cooperatives, and cooperative unions mentioned in Clause 1 of this Article shall send 01 set of dossiers including documents (according to Appendix I form issued together with this Decree) requesting consideration of reducing the level of trade union dues attached to the Report on the situation of labor use and the list of employees subject to reduction according to the provisions of Clause 1 of this Article and the total number of employees present before the reduction of the existing number of employees to the Vietnam General Confederation of Labor or the Provincial-level Vietnam 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.

c) Within 15 working days from the date of receiving the written request from the enterprise, cooperative, union of cooperatives attached to the documents mentioned in point b of this clause, based on the balanced capacity of trade union finances (excluding state budget support), the Vietnam General Confederation of Labor or provincial-level Labor Federation shall consider and respond in writing to the reduction of trade union fee contributions for enterprises, cooperatives, unions of cooperatives that meet the conditions specified in clauses 1 and 2 of this Article (in case of disagreement stating clearly the reason).

Thus, from May 16, 2026, the authority to consider reducing trade union fee contributions belongs to the Vietnam General Confederation of Labor or the provincial-level Labor Confederation according to the decentralization regulations of the Vietnam General Confederation of Labor.