Chương 2 Nghị định 191/2013/NĐ-CP: Quy định về kinh phí công đoàn

Chapter 2.

REGULATIONS ON TRADE-UNION FEE

Article 4. Subjects of remitting trade-union fee

Subjects of remitting trade-union fee as prescribed at Clause 2 Article 26 of the Law on trade union include agencies, organizations and enterprises, regardless of whether such agencies, organizations and enterprises has been had grassroots trade-union organizations or not, comprising of:

1. State agencies (including People’s Committees of communes, wards and townships), units of People’s armed forces.

2. Political organizations, socio-political organizations, professional- socio-political organizations, social organizations, professional- social organizations.

3. Public non-business units and non-public units.

4. Enterprises of all economic sectors which are established and operate in accordance with Law on enterprises and Law in investment.

5. Cooperatives and cooperative unions which are established and operate in accordance with Law on cooperatives.

6. The foreign agencies and organizations, international organizations operating on Vietnam’s territory, related to organization and operation of trade union, executive offices of foreign parties in business cooperation contracts in Vietnam employing Vietnamese laborers.

7. Other organizations employing laborers in accordance with law on labor.

Article 5. The remittance level and basis of remitting trade-union fee

The remittance level shall be 2% of salary fund which are used as the basis for social insurance payment for employees. This salary fund shall be total salaries of employees under objects payable social insurance in accordance with law on social insurance.

Particularly for units of armed forces specified at Clause 1 Article 4 of this Decree, the salary fund means total salaries of national defense cadres, workers and public employees, employees working and enjoying salary in plants, enterprises, grassroots units of People's army; cadres, workers and public employees, employees working and enjoying salary in the science-technical, non-business and serving enterprises, agencies, units of People’s Public Security.

Article 6. Methods of remitting trade-union fee

1. Agencies and units which are ensured all or partly the regular operation funding from state budget shall remit trade-union fee once every month at the same time of compulsory social insurance payment for employees.

State Treasuries where agencies and units open transaction accounts shall, base on paper of withdrawing trade-union fee, perform control of expenditures and remittance into the deposit accounts of trade-union organizations at banks.

2. Organizations and enterprises shall pay trade-union one every month at the same time of compulsory social insurance payment for employees.

3. Agriculture, forestry, fishery and salt organizations and enterprises which pay salaries under the cycle of production and trading shall pay trade-union fee once monthly or quarterly at the same time of compulsory social insurance payment on the basis of registration with trade-union organizations.

Article 7. Sources for remitting trade-union fee

1. For agencies and units which are ensured whole regular operation funding from state budget, state budget shall ensure whole source for remitting trade-union fee and allocated in annual estimate of regular expenditures of agencies and units as prescribed by law on decentralization in management of state budget.

2. For agencies and units which are ensured partly regular operation funding from state budget, state budget shall ensure source for remitting trade-union fee calculated under the salary fund used as the basis for social insurance payment for number of payroll enjoyed salaries from state budget and allocated in annual estimate of regular expenditures of agencies and units as prescribed by law on decentralization in management of state budget. The remaining trade-union fee, units shall self-ensure as prescribed at Clauses 3 and 4 of this Article.

3. For enterprises and units operating production and trading, providing services, amounts to remit trade-union fee shall be accounted into cost for production, trading and supplying services in the period.

4. For remaining agencies, organizations and units, amounts to remit trade-union fee shall be used from their sources of operational funding as prescribed by law.