Legal Consulting Office of Lao Dong Newspaper answers:
Clause 2, Article 4 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 term of contribution of trade union funds as follows:
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 June 15, 2026, the deadline for contributing trade union funds is specified as above.
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