Chương I: Quy định chung

VIETNAM GENERAL CONFEDERATION OF LABOR -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ---------------
No. 1411/QD-TLD	Hanoi, August 1, 2024

 

DECISION

ON THE PROMULGATION OF REGULATIONS ON STANDARDS, EXPENDITURE LIMITS, AND SPENDING POLICIES IN TRADE UNION AGENCIES

PRESIDIUM OF THE VIETNAM GENERAL CONFEDERATION OF LABOR

Pursuant to the Law on Trade Unions and the Charter of Vietnam Trade Unions;

Pursuant to applicable legal documents of the State and relevant documents of the Vietnam General Confederation of Labor (VGCL);

At the request of the Finance Committee of the General Confederation.

DECISION

Article 1. Promulgate the Regulations on standards, expenditure limits, and spending policies in trade union agencies, applicable from the level of direct superior unions of grassroot unions and above (hereinafter referred to as trade union agencies).

Article 2. This decision comes into force as of October 1, 2024. This decision supersedes Decision No. 4291/QD-TLD dated March 1, 2022, of the Presidium of the Vietnam General Confederation of Labor regarding the promulgation of regulations on standards and spending policies in trade union agencies.

Article 3. The Office, Office of the Inspection Committee, departments, units under the Vietnam General Confederation of Labor, and trade union agencies shall implement this Decision./.

 

ON BEHALF OF THE PRESIDIUM PRESIDENT Nguyen Dinh Khang

 

REGULATIONS

ON STANDARDS, EXPENDITURE LIMITS, AND SPENDING POLICIES IN TRADE UNION AGENCIES
(Issued together with Decision No. 1411/QD-TLD dated August 1, 2024 of the Presidium of the Vietnam General Confederation of Labor)

Chapter I

GENERAL PROVISIONS

Article 1. Scope

These Regulations establish standards, expenditure limits, and spending policies in trade union agencies, applicable from the level of direct superior unions of grassroot unions and above.

Article 2. Regulated entities

1. Labor confederations of suburban districts, urban districts, district-level towns, provincial-affiliated cities; local sector unions; unions of industrial zones, export processing zones, economic zones, and high-tech zones; unions of General Corporations, and other direct superior unions with unique characteristics (hereinafter referred to as direct superior unions);

2. Labor confederations of provinces and cities; central sector unions and equivalent; unions of General Corporations under General Confederation (hereinafter referred to as provincial labor federations and equivalents);

3. The Vietnam General Confederation of Labor (hereinafter referred to as the General Confederation);

Article 3. Principles on standards, expenditure limits, and spending policies in trade union agencies

1. Based on State regulations and aligned with the financial capacity of the trade union organization.

2. Use trade union funds for their intended purposes, ensuring savings, efficiency, and effectively supporting the activities of the trade union organization.

3. The payment of expenditures must comply with principles and procedures regarding accounting documents as stipulated by the State and the General Confederation. Other expenses not specified in these Regulations shall be implemented in accordance with current regulations of the State and the General Confederation.

Chapter II

REGULATIONS ON STANDARDS, EXPENDITURE LIMITS, AND SPENDING POLICIES

Section 1. DIRECT EXPENDITURES FOR CARE, REPRESENTATION, PROTECTION, AND TRAINING OF UNION MEMBERS AND WORKERS

Article 4. Expenditures for representing and protecting the lawful and legitimate rights and interests of union members and workers

The Standing Committee of provincial labor federations and equivalents, based on financial resources, workforce size, and the type and field of production and business of each enterprise, as well as the contributions of individuals and groups during implementation, shall specify the conditions and expenditure levels applicable in localities and units according to the following provisions:

1. Expenditures for legal consultation, legal assistance, filing lawsuits, and participating in civil litigation to resolve labor disputes in court

a) Expenditures for mobile legal consultation:

Rental costs for venues, conference rooms, and necessary equipment;

Refreshments for workers: a maximum of 40,000 VND per person per day;

Rewards for workers participating in answering questions: ranging from 30,000 to 50,000 VND per person per reward;

Remuneration for invited mobile consultants, drafting Q&A content, scenarios, etc.: as regulated in Clause 4, Article 16, Section 3 of these Regulations;

Expenses for printing of materials for distribution to workers;

Overtime pay, fuel allowances, and public transportation support for trade union officers participating in mobile consultation sessions.

b) Expenditures for direct legal consultation and other forms of legal consultation:

Expenses for meetings and seminars related to legal consultation cases;

Overtime pay, fuel allowances, and public transportation support for officers involved in legal consultation;

Expenses for compensating officials performing legal consultations (meeting with counseled individuals, verifying cases, working with relevant agencies, organizations, and individuals related to the case; reviewing case files; preparing materials, writing reports, and analyzing cases; developing advisory contents): a maximum of 500.000 VND per person per case;

Phone allowances for legal consultants: a maximum of 200.000 VND per person per month;

Compensation and fees for speakers and experts who are not trade union officers as specified in Clause 4, Article 16, Section 3 of these Regulations. For speakers and experts who are trade union officers, the decision shall be made by the head of the agency or unit based on available financial resources;

2. Expenditures for filing lawsuits and participating in civil litigation to resolve labor cases in court

a) Expenses for meetings, conferences, and workshops discussing lawsuits and litigation to resolve labor cases;

b) Overtime pay, fuel allowances, and public transportation support for trade union officers involved in filing lawsuits and litigation;

c) Fees for hiring attorneys through a contracted agreement for litigation. Payment may be calculated per working session (defined as a half-day) or based on a fixed amount per case. In specific:

Per session: Maximum rate of 880,000 VND per session, up to a maximum of 30 sessions per case. The number of sessions is calculated based on each litigation stage, in specific:

Participation in first-instance trial phase: Maximum of 12 sessions from the time of filing until trial preparation; maximum of 8 sessions from the decision to proceed with trial until the end of the first-instance court hearing.

Participation in appellate trial phase: maximum of 8 sessions.

Cassation or reopening phase: maximum of 7.5 sessions.

Fixed amount per case:

Minimum of 7,000,000 VND per case, and maximum of 23,400,000 VND per case (determined by case complexity, litigation requirements, and specific case details).

For complex cases: The fixed payment amount is determined by the standing committee of the trade union, which will enter into a comprehensive contracting agreement in accordance with applicable regulations.

d) Fees for experts and collaborators invited for consulting on lawsuits and litigation, paid under a work contract: 60% of the attorney fee rate;

dd) Additional compensation for trade union officers involved in lawsuits and litigation:

For legal consultant trade union officers: 40% of the attorney fee rate;

For non-legal consultant trade union officers: 30% of the attorney fee rate.

e) Fees and administrative expenses required by law for legal advice, filing lawsuits, and participating in litigation. Documentation for valid expenses includes receipts, fee invoices, and official receipts from authorized agencies, as required by financial law;

g) Rewards for successfully resolving labor cases that benefit workers or the trade union organization: 300,000 VND per person per case for cases involving 1 to 30 claims; for cases exceeding 30 claims, the head of the agency or unit may determine the amount based on financial resources, case scale, and nature.

3. Expenditures for participation in formulating and implementing workplace democracy regulations, and workplace dialogue

a) Overtime pay, fuel allowances, and transportation support for trade union officers involved in supporting the development and implementation of workplace democracy regulations;

b) Incentive payments for direct superior unions that support and guide grassroots unions in proposing, developing, or updating workplace democracy regulations. Maximum of 500,000 VND per policy per business or unit per year for newly issued or amended policies in compliance with applicable regulations, with 30% to 40% of this amount allocated to officers directly supporting and guiding the process;

c) Incentive payments for direct superior unions that support and guide grassroots unions in organizing worker conferences (with minutes and resolutions). Maximum of 1,000,000 VND per conference, of which 30% to 40% is allocated to the officers directly supporting and guiding the process.

4. Expenditures for workplace dialogue

a) Support for regular or on-demand dialogue requested by one or more parties at an enterprise:

Fees for inviting experts to assess, select dialogue topics, gather worker opinions, prepare content, and participate in dialogue conferences;

Fees for interpreters at dialogue conferences involving foreign employers (if invited);

Overtime pay, fuel allowances, and public transportation support for trade union officers involved in dialogue support activities;

Incentives for direct superior unions that successfully support and guide grassroots unions in dialogue (signing minutes of dialogue sessions that safeguard workers' lawful rights and interests), with a maximum of 1,000,000 VND per dialogue conference, of which 30% to 40% is allocated to officers directly supporting and guiding. Support is limited to twice per year. Support is limited to twice per year;

Incentives for successful grassroots union dialogues (signing minutes of dialogue sessions that protect workers' lawful rights and interests). Direct superior unions may provide a maximum of 1,000,000 VND per successful dialogue conference to grassroots union executive boards and the union president (or vice president), with 50% to 60% allocated to the president (or vice president). Support is limited to twice per year;

b) Expenditures for dialogue involving multiple enterprises, sectoral dialogue, and other dialogues:

Expenses for printing and distribution of informational materials;

Expenses for collection of information, investigation, and surveys on enterprise conditions and union members’ needs and expectations;

Expenses for organization of preparatory meetings for dialogue activities;

Expenses for training sessions on dialogue methods and skills for trade union officers and enterprise employees;

Expenses for inviting experts and experienced individuals to assess and select dialogue topics, gather worker opinions, prepare, and participate in dialogue conferences;

Interpreter fees for meetings and interactions with employers, and for participation in dialogue conferences that involve foreign employers;

Expenses for organization of individual dialogue conferences with enterprises or joint dialogue conferences involving multiple enterprises;

Expenses for translation of necessary documents into foreign languages for foreign-invested enterprises;

Expenses for organization of review conferences to evaluate dialogue outcomes;

Overtime pay, fuel allowances, and public transportation support for trade union officers involved in dialogue activities;

Incentives for successful dialogues involving multiple enterprises (signing minutes that safeguard workers' lawful rights and interests, with participation from at least five enterprises): The direct superior union and officers providing direct guidance, support, and advice are allocated a maximum of 10,000,000 VND per successful dialogue conference; of this amount, 30% to 40% is designated for officers providing direct guidance, support, and advice;

Incentives for successful sectoral dialogues (signing minutes that protect workers' lawful rights and interests): The direct superior union and officers providing direct guidance, support, and advice are allocated a maximum of 25,000,000 VND per successful dialogue conference; of this amount, 30% to 40% is designated for officers providing direct guidance, support, and advice;

Incentives for other successful dialogues (signing minutes that protect workers' lawful rights and interests): The direct superior union and officers providing direct guidance, support, and advice are allocated a maximum of 10,000,000 VND per successful dialogue conference; of this amount, 30% to 40% is designated for officers providing direct guidance, support, and advice.

5. Expenditures for collective bargaining

a) Support for enterprise-level collective bargaining:

Fees for inviting experts and experienced professionals to help draft the Collective Bargaining Agreement (CBA) and participate in bargaining sessions;

Interpreter fees for bargaining conferences with foreign-invested enterprises (if invited);

Overtime pay, fuel allowances, and transportation support for trade union officers involved in collective bargaining support activities;

Support for organizing collective actions to facilitate bargaining;

Support for direct superior unions to evaluate and propose quality ratings for signed CBAs, with a maximum of 100,000 VND per CBA; support for provincial labor federations and equivalents to assess and rate CBAs, with the same maximum of 100,000 VND per CBA. Support is provided only once per CBA during its validity at each level, except for amended or re-signed CBAs;

Incentives for direct superior unions that successfully assist grassroots unions in signing CBAs:

First-time CBA (newly signed): The direct superior union is allocated a maximum of 1,000,000 VND per CBA;

CBA rated A: Direct superior unions and officers who assist grassroots unions may receive up to 3,000,000 VND per CBA, with 30% to 40% allocated to officers who provided direct support and guidance. Support is provided only once per rated CBA during its validity;

CBA rated B: Direct superior unions and officers who assist grassroots unions may receive up to 2,000,000 VND per CBA, with 30% to 40% allocated to officers who provided direct support and guidance. Support is provided only once per rated CBA during its validity, unless the CBA is amended and upgraded to an A rating.

Incentives for successful grassroots union CBAs:

CBA rated A: Direct superior unions may provide up to 5,000,000 VND per CBA to the grassroots union executive board and the union president (or vice president), with 50% to 60% allocated to the president (or vice president). Support is provided only once per rated CBA during its validity;

CBA rated B: Direct superior unions may provide up to 4,000,000 VND per CBA to the grassroots union executive board and the union president (or vice president), with 50% to 60% allocated to the president (or vice president). Support is provided only once per rated CBA during its validity, unless the CBA is amended and upgraded to an A rating.

b) Support for sectoral bargaining, bargaining involving multiple enterprises, and other types of collective bargaining:

Expenses for printing and distribution of informational materials;

Expenses for collection of information, investigation, and surveys on enterprise conditions and union members’ needs and expectations;

Expenses for organization of preparatory meetings for bargaining activities;

Training on collective bargaining methods and skills for trade union officers and enterprise employees;

Fees for inviting experts and experienced professionals to help evaluate and draft CBAs, gather worker opinions, compile information, and participate in bargaining sessions;

Interpreter fees for meetings and interactions with employers, and for participation in collective bargaining conferences involving foreign employers;

Expenses for organizing collective bargaining conferences individually with enterprises and jointly with multiple enterprises;

Expenses for organizing collective actions to support the collective bargaining process;

Expenses for organizing CBA signing conferences;

Expenses for translation of necessary documents into foreign languages for foreign-invested enterprises;

Expenses for organizing evaluations of CBA implementation;

Overtime pay, fuel allowances, and transportation support for trade union officers involved in collective bargaining activities;

Incentives for successful CBAs involving multiple enterprises (with at least five enterprises participating).

CBA rated A: The direct superior union and officers providing direct guidance, support, and advice may receive up to 30,000,000 VND per CBA, with 30% to 40% allocated to officers who provided direct guidance, support, and advice. Support is provided only once per rated CBA during its validity;

CBA rated B: The direct superior unions and officers providing direct guidance, support, and advice may receive up to 20,000,000 VND per CBA, with 30% to 40% allocated to officers who provided direct guidance, support, and advice. Support is provided only once per rated CBA during its validity, unless the CBA is amended and upgraded to an A rating;

Incentives for successful sectoral CBAs: The sector union and officers providing advice may receive up to 50,000,000 VND per CBA, with 30% to 40% allocated to the officers who provided advice;

Incentives for other successful CBAs: The direct superior union and officers providing guidance, support, and advice may receive up to 20,000,000 VND per CBA, with 30% to 40% allocated to the officers who provided guidance, support, and advice.

6. Expenses for participating in investigations of occupational accidents and diseases

a) Expenses for overtime, fuel allowances, and transportation for trade union officers involved in handling and investigating occupational accidents and diseases;

b) Support for trade union officers participating in investigative teams for occupational accidents and diseases organized by competent authorities, with an allowance of 100,000 VND per person per day.

7. Expenses for handling collective labor disputes, work stoppages, and organizing and leading strikes

a) Expenses for organizing preparatory meetings and implementing activities to resolve collective labor disputes, work stoppages, and strikes;

b) Expenses for inviting experts and experienced professionals to advise and participate in sessions resolving collective labor disputes, work stoppages, and strikes;

c) Expenses for training on methods and skills for trade union officers and workers involved in resolving collective labor disputes, work stoppages, and strikes;

d) Interpreter fees for meetings with foreign employers during the resolution of collective labor disputes, work stoppages, and strikes;

dd) Expenses for overtime, fuel allowances, and transportation for trade union officers involved in resolving collective labor disputes, work stoppages, and strikes;

e) Compensation for wages and income to workers participating in legally organized strikes led by the trade union.

8. Expenses for activities of the People’s Inspectorate: in accordance with the Law on Implementation of Grassroots Democracy and relevant guiding regulations.

9. Other expenditures not specified in items 1 to 8 are to be decided by the head of the agency or unit based on actual conditions and financial resources.

Article 5. Expenses for visits and allowances

1. Expenses for visits and allowances for trade union officers

a) Officials, public employees, and workers in trade union agencies who are permitted by competent authorities to sign labor contracts and who fall ill, suffer accidents, or contract diseases requiring hospital treatment (inpatient or outpatient) are eligible for visit allowances, with a maximum of 1,000,000 VND per instance (no more than twice per year);

b) Officials in trade union agencies who suffer from serious illnesses are eligible for allowances, with a maximum of 3,000,000 VND per person per year;

c) When officials in trade union agencies pass away, their family members are eligible for support of up to 5,000,000 VND; additionally, 1,000,000 VND is provided for funeral offerings, as well as expenses for incense and flowers;

d) In the event of the death of the biological or in-law parents, spouse, or children (biological and adopted children as per legal regulations) of officials in trade union agencies, an allowance of up to 3,000,000 VND per person is provided, along with 1,000,000 VND for funeral offerings and expenses for incense and flowers;

dd) Families of officials in trade union agencies who face sudden hardships due to natural disasters, fires, accidents, diseases, or other exceptional reasons are eligible for support of up to 3,000,000 VND per instance; if an immediate family member (biological or in-law parent, spouse, or child) suffers from a long-term illness or accident requiring treatment, a visit allowance of up to 1,000,000 VND per instance is provided (up to twice per year).

2. Allowances for officials in trade union agencies who retire or transfer positions

a) Gift allowances for officials in trade union agencies upon retirement:

General Confederation: a maximum of 4.000.000 VND per person;

Provincial labor federations and equivalents; direct superior unions: a maximum of 3.000.000 VND per person.

Retirement gifts are provided by the unit from which the official retires.

b) Gift allowances for officials in trade union agencies who transfer to other units:

General Confederation; provincial labor federations and equivalents; and direct superior unions: a maximum of 2.000.000 VND per person.

c) Gift allowances for members of the Executive Committee or Inspection Committee who step down from their roles:

General Confederation: a maximum of 3.000.000 VND per person;

Provincial labor federations and equivalents: a maximum of 2.000.000 VND per person;

Direct superior unions: a maximum of 1.000.000 VND per person.

d) Visit allowances for retired full-time trade union officers in trade union agencies on the occasion of the Vietnam Trade Union’s founding day and Tet: a maximum of 500.000 VND per person per visit.

dd) Visit allowances for retired officials in trade union agencies who suffer from serious illnesses: a maximum of 1.000.000 VND per person per visit per year.

e) Funeral offering for retired officials in trade union agencies upon their passing: a maximum of 1,000,000 VND per person, including expenses for incense and flowers.

3. Social support expenditures

a) Visit and encouragement allowances for union members, workers, and employees facing hardship due to occupational accidents, occupational diseases, serious illnesses, food poisoning, natural disasters, fires, epidemics, etc.; allowances for visits to war veterans, veterans affected by Agent Orange, martyrs’ family members, and Vietnamese heroic mothers, as follows:

General Confederation; provincial labor federations and equivalents: a maximum of 2.000.000 VND per person per visit;

Direct superior unions: a maximum of 1.000.000 VND per person per visit.

The number of individuals visited and the amount provided is determined by the head of the agency or unit based on the budget.

b) Allowances for the family members of union members and workers in agencies, units, or businesses with trade union contributions who pass away due to occupational accidents, occupational diseases, serious illnesses, food poisoning, natural disasters, fires, or epidemics, with a maximum of 10,000,000 VND per person.

c) Allowances for union members and workers in agencies, units, or businesses with trade union contributions who suffer permanent disability due to occupational accidents, occupational diseases, serious illnesses, food poisoning, natural disasters, fires, or epidemics, ranging from 5,000,000 VND to 10,000,000 VND per person.

d) Allowances for union members and workers in agencies, units, or businesses with trade union contributions who sustain injuries from occupational accidents, occupational diseases, serious illnesses, food poisoning, natural disasters, fires, or epidemics and require hospitalization, with a maximum of 5,000,000 VND per person.

dd) Visit and encouragement allowances for trade union leaders who visit and support military units, police, and other essential personnel stationed at borders, islands, or inland areas performing critical and unique tasks; visits to veterans’ hospitals, orphanages, or support for trade union solidarity projects, with specific amounts determined by the head of the agency or unit based on the budget.

4. Allowances for collaborators

a) Organizations and individuals with significant contributions and assistance to trade union activities may receive collaborator allowances as follows:

General Confederation:

From 300,000 VND to 1,000,000 VND per individual;

From 2,000,000 VND to 5,000,000 VND per organization.

Provincial labor federations and equivalents:

From 200,000 VND to 500.000 VND per individual;

From 1,000,000 VND to 2,500,000 VND per organization.

Direct superior unions:

From 100,000 VND to 300.000 VND per individual;

From 500.000 VND to 1,500,000 VND per organization.

b) For collaborators, leaders from Ministries, sectors, localities, and units that regularly cooperate, assist, or support the unit, in cases of illness, serious illness, death, or upon the passing of close family members (biological or in-law parents, spouse, or children): depending on the case, the head of the agency or unit determines visit and funeral allowances, ranging from 500,000 VND to 2,000,000 VND per person per instance.

If a higher allowance for collaborators is necessary, the head of the agency or unit shall consider and decide accordingly.

c) Congratulatory allowances for agencies or units on traditional days, anniversaries, foundation days, conventions, etc.:

General Confederation: a maximum of 3.000.000 VND per unit;

Provincial labor federations and equivalents: a maximum of 2.000.000 VND per unit;

Direct superior unions: a maximum of 1.000.000 VND per unit.

The above amounts do not include expenses for flowers (if applicable).

Article 6. Expenses for rewards

Rewards shall be provided in accordance with the reward regulations of the trade union organization, issued by the General Confederation.

Funding for trade union agency rewards is proposed by the head of the agency or unit and approved by the competent authority in the annual budget. The head of the trade union agency at each level is responsible for settling the actual expenditures in compliance with policies and regulations.

Rewards for achievements associated with annual commendations for collectives and individuals in trade union agencies, such as outstanding labor collectives, emulation soldiers, and advanced workers, etc. shall be drawn from the unit's financial resources at levels specified by the State and the General Confederation. Unexpected rewards for collectives and individuals in trade union agencies are determined by the head of the agency.

Article 7. Expenses for training and development of officials

1. Short-term training (courses of less than 1 month)

Trade union officers appointed by authorized trade union agencies to attend short-term training in the country shall be reimbursed as follows:

Travel allowances for attending courses held outside the local area are based on current travel expense policies. For training sessions held within the locality of the trade union office, a support allowance of 50,000 VND per person per day is provided;

If accommodation is required at the training location, room rental expenses are reimbursed as specified in Article 24, Section 4 of these Regulations. If the hosting organization provides accommodation at no cost, the officer will not receive room rental reimbursement;

Tuition fees, materials, and study guides related to the course (if any) are reimbursed based on financial invoices or receipts issued by the organizing institution.

2. Long-term training (courses lasting 1 month or more)

a) Trade union officers who meet the criteria and are appointed by authorized trade union agencies to attend long-term training in the country are eligible for the following allowances:

Travel expenses for round trips during summer and Lunar New Year holidays, as well as for internships and fieldwork, according to the current travel allowance policy (for full-time training); travel expenses for one on-campus session; and travel expenses for internships and fieldwork as per the current travel allowance policy (for part-time training);

Support for accommodation expenses during the training period is determined by the head of the agency or unit sending the officer for training, but may not exceed 60% of the accommodation allowance under the current travel expense policy;

Support for tuition fees, as per government regulations, and for study materials as required by the training program: The support amount is determined by the head of the agency or unit and specified in the unit’s financial and trade union asset management regulations (eligible recipients include officials who meet the criteria and are authorized by the trade union to pursue Master’s or Doctoral studies at foreign institutions operating in Vietnam or through international partnerships with Vietnamese institutions).

b) Trade union officers attending courses based on personal interest (including those who do not meet the criteria for official sponsorship and those permitted to study at the request of the training institution) are eligible for tuition support up to 50% of the amount specified in point a, clause 2 of this Article. All other expenses listed in point a, clause 2 of this Article are self-funded by the officer.

c) Trade union officers designated for unit leadership positions and appointed by the authorized trade union agency for domestic training are eligible for support of up to 20 million VND upon receiving a Master’s degree and up to 40 million VND upon receiving a Doctoral degree.

d) Trade union officers encouraged to pursue domestic study based on personal interest, as approved by their direct supervising authority to meet the unit's training needs, are eligible for additional support beyond the assistance provided in point b, clause 2 of this Article. Upon receiving a Master’s degree, a second Bachelor’s degree, or a foreign language certificate according to the language proficiency framework, they may receive support of up to 10 million VND; upon receiving a Doctoral degree, they may receive support of up to 20 million VND.

3. Other training support

Support for female trade union officers and officials from ethnic minorities appointed to training programs shall be provided in accordance with the policies on gender equality and ethnic affairs.

4. For expenses not covered in these Regulations, the Standing Committee of the Presidium of the General Confederation shall review and decide as appropriate.

Article 8. Expenses for scientific research

Scientific research projects at the General Confederation level, funded by the General Confederation’s trade union finances, may proceed upon the General Confederation’s approval.

Research projects at the grassroots level, funded by the unit’s trade union finances, may proceed once the budget has been approved by higher authorities.

Budget estimation, management, utilization, and settlement for scientific research projects must follow State regulations and those of the General Confederation.

Article 9. Expenses for citizen, member, and worker reception, and handling complaints, denunciations, petitions, and feedback

1. Eligible individuals for allowances during citizen, member, and worker reception, and handling complaints, denunciations, petitions, and feedback:

a) Officials in trade union agencies who are assigned by competent authorities or designated to handle citizen, member, and worker reception, and to process complaints, denunciations, petitions, and feedback at citizen reception offices or designated locations.

b) The heads and deputy heads of trade union agencies, organizations, or units responsible for periodic or ad-hoc citizen, member, and worker reception; and officials summoned by competent authorities to handle citizen, member, and worker reception, as well as to process complaints, denunciations, petitions, and feedback at designated reception offices or locations.

2. Principles and allowance rates:

a) Principles:

The allowance is calculated on a per-workday basis for officials in trade union agencies who are assigned to handle citizen reception and to process complaints, denunciations, petitions, and feedback at designated citizen, member, and worker reception offices or locations;

For other eligible individuals, the allowance is calculated based on the actual working days spent by officials handling citizen, member, and worker reception, as well as processing complaints, denunciations, petitions, and feedback.

If these individuals spend at least 50% of a standard workday on citizen, member, and worker reception, or on processing complaints, denunciations, petitions, and feedback at designated reception offices or locations, they are entitled to the full allowance rate. If they spend less than 50% of a standard workday, they receive 50% of the specified allowance.

b) Allowance rates:

General Confederation level: a maximum of 150.000 VND per person per day;

Provincial, district labor federations, and sectoral unions: a maximum of 100.000 VND per person per day.

3. Budget estimation, compliance, and settlement:

The preparation, compliance, and settlement of the budget for expenses related to citizen, member, and worker reception, and for processing complaints, denunciations, petitions, and feedback, must adhere to legal regulations and guiding documents:

a) Heads of trade union agencies and units are responsible for specifying (in writing) the list of officials assigned to handle citizen, member, and worker reception, as well as to process complaints, denunciations, petitions, and feedback at designated reception offices or locations, to serve as a basis for payment;

b) Agencies or units assigned to handle citizen, member, and worker reception, as well as to process complaints, denunciations, petitions, and feedback, are responsible for maintaining a logbook to fully record the content and dates of these activities at designated citizen reception offices or locations;

c) The allowance for individuals handling citizen, member, and worker reception, and processing complaints, denunciations, petitions, and feedback, is paid along with the monthly salary and is not included in calculations for social insurance or health insurance contributions.

Article 10. Expenses for rehabilitation and health recovery for union members and workers

Annually, based on actual conditions, various levels of trade unions organize rehabilitation and health recovery programs for union members and workers who have experienced occupational accidents, occupational diseases, or have a reduced working capacity of 31% or more, as well as workers engaged in heavy, hazardous, or dangerous work (including especially heavy, hazardous, and dangerous jobs) and whose capacity has diminished over time. The health recovery criteria are based on annual health check-up results (either the current or preceding year) classifying health at level IV or V, with a maximum of 2,000,000 VND per person per year.

Article 11. Allowance for members of inspection and supervision teams established by decisions of the Executive Committee, the Presidium, the Standing Committee, and the Inspection Committee of the trade union

1. Eligible individuals: Members of inspection and supervision teams appointed or seconded by the Executive Committee, the Presidium, the Standing Committee, or the trade union’s Inspection Committee at each level to carry out the trade union’s inspection and supervision duties.

2. Principles for application: Allowances are calculated based on the actual days spent performing inspection and supervision tasks as specified in the inspection or supervision decision. The allowances are paid by the agency or unit that issues the inspection or supervision decision. In cases of interagency inspection or supervision teams, the leading agency covers the allowance for team members.

3. Allowance rate: 100,000 VND per person per day.

Article 12. Expenses for activities in units without established grassroots unions

Direct superior unions use available trade union funds collected from places without trade union organizations, applying spending standards similar to those for units with trade unions, to support and protect the rights of workers.

Section 2. EXPENSES FOR COMMUNICATION, ADVOCACY, AND EDUCATION OF MEMBERS AND WORKERS

Article 13. Expenses for information, communication, advocacy, and legal education activities

1. Expenses for organizing conferences, workshops, seminars, speakers, and special topic discussions to support communication, advocacy, and education

a) Travel allowances and conference expenses related to communication, advocacy, and education follow Circular No. 40/2017/TT-BTC dated April 28, 2017, issued by the Ministry of Finance on travel allowances and conference expenses.

b) Speaker allowances follow the regulations specified in clause 4, Article 16, Section 3 of these Regulations.

c) Fees for experts, scientists, and practitioners participating in advocacy, communication, and education activities follow Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015, from the Ministry of Labor, Invalids, and Social Affairs, which sets wage levels for local consultants. This serves as a basis for estimating consultancy service packages under contracts based on State budget utilization. The list of experts, scientists, and practitioners eligible for remuneration is determined by the authority under Article 3 of Decision No. 21/2021/QD-TTg dated June 21, 2021, issued by the Prime Minister, on the structure and responsibilities of the Council for Legal Dissemination and Education Coordination.

2. Expenses for communication through journalism (including draft creation, printing, publishing, distribution, and management): These expenses comply with Decree No. 18/2014/ND-CP dated March 14, 2014 of the Government on remuneration for journalism and publishing; technical-economic standards in journalistic activities as determined by competent authorities (ministries, central agencies, local authorities, or delegated agencies), applied in accordance with current regulations under Circulars of the Ministry of Information and Communications: Circular No. 03/2018/TT-BTTTT dated April 20, 2018 on technical standards for television production; Circular No. 09/2020/TT-BTTTT dated April 24, 2020 on technical standards for radio production; Circular No. 18/2021/TT-BTTTT dated November 30, 2021 on technical standards for print and electronic newspapers; and Circular No. 05/2024/TT-BTTTT dated June 14, 2024 on guidelines for public service technical-economic standards using the State budget in journalism, or based on pricing and quotations provided by media agencies performing the communication.

3. Expenses for communication through publications (including draft creation, printing, publishing, distribution, and management): These expenses comply with Decree No. 18/2014/ND-CP dated March 14, 2014 of the Government on remuneration for journalism and publishing; technical-economic standards in journalistic activities as determined by competent authorities (ministries, central agencies, local authorities, or delegated agencies), under Circular No. 42/2020/TT-BTTTT dated December 31, 2020 of the Ministry of Information and Communications on technical standards in publishing activities.

4. Expenses for communication on electronic portals, websites, social media accounts, and other media platforms

a) Remuneration and royalties for creating, converting, digitizing, posting, and managing information on electronic portals, websites, social media accounts, and other media platforms follow Decree No. 18/2014/ND-CP dated March 14, 2014, on journalism remuneration and Decree No. 42/2022/ND-CP dated June 24, 2022 on the provision of online information and public services by state agencies on digital platforms.

b) Allowances for editorial board members, administrators of portals, websites, social media accounts, and other media platforms follow Decree No. 18/2014/ND-CP dated March 14, 2014, on journalism remuneration and Decree No. 42/2022/ND-CP dated June 24, 2022 on the provision of online information and public services by state agencies on digital platforms.

5. Expenses for press conferences and meetings with journalists; incentives for information and communication work

a) Expenses for press conferences and meetings with journalists: a maximum of 1,000,000 VND per person per session; for media agency leaders, a maximum of 2,000,000 VND per person per session.

b) Incentive rewards for information and communication work: Apply the reward level of the thematic Certificate of Merit issued by the decision-making authority as specified in the trade union's commendation regulations.

If a higher expense is required, the agency or unit head will decide based on the actual situation.

6. Expenses for purchasing books, newspapers, magazines, and publications about workers and trade unions for communication and education purposes: Purchase books, newspapers, magazines, and publications from trade union journalism and publishing agencies (such as Lao Dong Newspaper, the Labor and Trade Union Journal, Labor Publishing House, Hanoi Labor Newspaper, Nguoi Lao Dong Newspaper) and other journalism and publishing products related to workers and trade unions from other press and publishing agencies.

7. Expenses for monitoring, managing, ensuring information security, and addressing information incidents related to workers and trade unions

a) Software rentals for monitoring, management, and information security activities: Follows legal regulations.

b) Expert consultancy and handling of information incidents: Based on Circular No. 02/2015/TT-BLDTBXH dated January 12, 2015 of the Ministry of Labor, Invalids, and Social Affairs on monthly wages for domestic consultants.

8. Expenses for activities related to communication, advocacy, education, countering erroneous views, protecting the ideological foundations of the Party, and safeguarding the Vietnam Trade Union organization: As per the regulations and guidelines of the Central Steering Committee 35, the Central Propaganda Department, the Central Office of the Party, and relevant authorities.

9. Expenses for research, social opinion surveys; expenses for core personnel monitoring labor relations; activities of speakers and communicators within the trade union organization

a) Expenses for organizing social opinion surveys: Based on Circular No. 109/2016/TT-BTC dated June 30, 2016 of the Ministry of Finance on budget estimation, management, utilization, and settlement of funds for statistical surveys and national statistical surveys, as well as Circular No. 37/2022/TT-BTC dated June 22, 2022, amending and supplementing Clause 9, Article 3, and Form No. 01 attached to Circular No. 109/2016/TT-BTC .

b) Allowance for social opinion collaborators: Based on Guideline No. 167-HD/BTGTW, dated December 26, 2015, of the Central Propaganda Department on implementing Conclusion No. 100-KL/TW, dated August 18, 2014, of the Secretariat on “Renewing and improving the quality of social opinion surveys and research.”

c) Expenses for core personnel monitoring labor relations as per the General Confederation's guidelines.

d) Allowance for speakers and communicators: Based on Guideline No. 06-HD/BTGTW dated August 15, 2011, of the Central Propaganda Department on responsibility allowances for speakers at all levels as per Announcement No. 13-TB/TW dated March 28, 2011, of the Politburo.

10. Expenses for activities to promote the “All-People Movement to Protect National Security” among workers and public employees: Follows Circular No. 40/2023/TT-BTC dated June 9, 2023 of the Ministry of Finance on management and use of funds to build the “All-People Movement to Protect National Security.

11. Expenses for preservation, museums, and heritage rooms, including: artifact collection; artifact management and preservation; exhibit content creation; exhibit design; production, installation, and display; program development and educational activities.

12. Expenses for compiling communication materials and press releases: Based on Circular No. 76/2018/TT-BTC dated August 17, 2018 of the Ministry of Finance on guidelines for content and costs for curriculum development and course material preparation for higher education and vocational education.

13. Expenses for legal communication and education: Follows Circular No. 56/2023/TT-BTC dated August 18, 2023 of the Ministry of Finance on budget estimation, management, utilization, and settlement of funds for legal dissemination, legal access standards, and grassroots mediation.

14. Expenses for promoting lifelong learning activities among members and workers

a) Expenses from State budget support: Based on Circular No. 17/2022/TT-BTC dated March 8, 2022 of the Ministry of Finance on budget management and usage for the project “Building a Learning Society for the 2021-2030 Period.”

b) In cases without State budget support, expenses are covered by trade union finances in accordance with relevant General Confederation regulations.

15. Other expenses without technical-economic standards, cost standards issued by competent authorities; expenses for purchasing goods and services for communication, advocacy, and education work: Agency or unit heads must ensure cost-effective choices in content and format within the budget authorized by competent authorities and in compliance with legal regulations.

Article 14. Expenses for organizing cultural and sports activities

1. Expenses for organizing competitions, contests, sports events, tournaments, festivals, mobile propaganda (hereinafter collectively referred to as "competitions"); production of cinematic, visual arts, photography, stage, and other performing arts works; organization of media campaigns, exhibitions, rallies, commemorations, and other cultural and sports programs, events, and activities:

a) Payment of royalties and fees for creative roles in cinematic, visual arts, photography, stage, and other performing arts works: As per Decree No. 21/2015/ND-CP dated February 14, 2015 of the Government on royalties and fees for works in cinematic, visual arts, photography, stage, and other performing arts.

b) Expenses for organizing exhibitions and displays: As per Decision No. 4145/QD-BVHTTDL dated November 22, 2019 of the Ministry of Culture, Sports and Tourism on criteria, standards, content, service provision procedures, technical-economic standards, and organization of competitions, festivals, and exhibitions of visual arts and photography serving political tasks.

c) Prize expenses: Based on the nature, scale of the competition, State regulations (if any), and the unit’s financial resources, the agency or unit head will decide the prize amounts for competing collectives and individuals.

d) Support for officials, members, and employees for training and participation in competitions with a maximum of 100,000 VND/person/day.

dd) Allowances for setting exam questions and answers:

General Confederation: a maximum of 400,000 VND per exam question or answer;

Provincial labor federations and equivalents: a maximum of 300,000 VND per exam question or answer;

Direct superior unions: a maximum of 200,000 VND per exam question or answer.

e) Allowances for judges and referees:

General Confederation: a maximum of 400.000 VND per person per day;

Provincial labor federations and equivalents: a maximum of 300,000 VND per person per day;

Direct superior unions: a maximum of 200,000 VND per person per day.

g) Allowances for competition secretaries are set at 50% of the allowance for judges and referees (depending on the level).

h) Allowances for organizing committees and assisting teams are based on the conference expense regulations.

i) For competitions requiring experts, scientists, researchers, writers, artists, professional athletes, and leaders at all levels for setting exam questions, participating in the organizing committee, judging, refereeing, or as secretaries, allowances at a higher rate may be decided by the head of the agency or unit, but may not exceed twice the standard rate.

2. Other cultural and sports activities:

a) Expenses for conferences and specialized workshops on cultural and sports activities;

b) Expenses for supporting the purchase of cultural, artistic, and sports equipment and facilities.

Section 3. EXPENSES FOR THE ESTABLISHMENT AND DEVELOPMENT OF TRADE UNION ORGANIZATIONS

Article 15. Expenses for member development, establishment of grassroots unions, and strengthening of grassroots unions

1. Expenses for dedicated trade union officers, collaborators, and volunteers directly involved in member development and the establishment of grassroots unions, including:

a) Expenses for dedicated trade union officers directly performing tasks related to member development and grassroots union establishment:

Overtime allowances for dedicated trade union officers directly engaged in these tasks (as per Article 55 of Decree No. 145/2020/ND-CP dated December 14, 2020 of the Government);

Travel allowances for dedicated trade union officers if tasks take 2 days or more, with a lodging allowance of 200,000 VND per person per day; for same-day returns, an allowance of 100,000 VND per person per day;

Transportation support for officers involved in outreach for member development and grassroots union establishment, calculated based on a travel distance of 10 km or more for administratively difficult or special economic areas, and 15 km or more for other areas. Self-transportation costs are reimbursed at 0.2 liters of gasoline per kilometer according to administrative boundaries and fuel prices at the time of travel.

b) Fees and allowances for collaborators and volunteers directly engaged in tasks of member development and establishing grassroots unions. These fees and allowances for collaborators and volunteers are only provided in non-state sectors, with the following maximum rates:

For units with an existing union, additional member development is reimbursed up to: 20,000 VND per member;

For units without a union, support is only provided for establishing a grassroots union (no support for initial member enrollment at the time of establishment): Units with fewer than 50 members are reimbursed up to 3,000,000 VND; from 50 to under 100 members up to 5,000,000 VND; from 100 to under 500 members up to 10,000,000 VND; and over 500 members up to 20,000,000 VND.

c) Other expenses incurred by trade union officers, collaborators, and volunteers in performing outreach tasks for member development and grassroots union establishment are implemented according to the unit’s internal spending regulations.

2. Expenses for outreach efforts for member development and the establishment of grassroots unions, including:

a) Public outreach activities, including materials, equipment rental (sound, lighting, etc.), paid according to actual costs incurred;

b) Speakers' fees, with a maximum of 500,000 VND per person per session;

c) Refreshments for workers, with a maximum of 20,000 VND per person per event.

3. Support for the founding congress of a grassroots union and initial support for newly established unions:

a) Expenses for the founding congress, announcement ceremony, and debut of newly established grassroots unions include ceremonial or decorative arrangements; office supplies, paid according to actual costs and the unit’s internal spending regulations;

other expenses are only covered through socialization funds or support from the company or unit.

b) Initial support for newly established grassroots unions includes:

Data updates and member card issuance at a maximum of 50,000 VND per member;

Stamp creation for the grassroots union, paid according to actual costs;

Training and orientation support for newly established grassroots union officers, in accordance with conference regulations.

Other payment policies are implemented according to the regulations of the State, the General Confederation, and standards for financial spending in trade union organizations.

4. Rewards for outstanding performance in member development and establishment of grassroots unions:

Regular and special awards for individuals and organizations with outstanding achievements in member development and the establishment of grassroots unions; awards for exceeding targets in member development and grassroots union establishment as assigned by the organization with specific targets and plans; implementing the assigned awards format and reward levels as applied by the unit, ensuring they do not exceed the award guidelines set by the General Confederation.

5. Funding, estimation, and settlement of expenses for member development and grassroots union establishment:

Funds for member development and grassroots union establishment activities are sourced from the financial resources of higher-level trade unions.

Based on regulations from the State and the General Confederation, units must create and issue internal spending regulations detailing activities for member development and grassroots union establishment within the unit’s budget. Units are required to prepare and submit an annual plan and detailed budget proposal for member development and grassroots union establishment to higher-level trade unions for approval.

Expenditure settlements must be transparent, compliant with State and General Confederation regulations.

Article 16. Expenses for organizing congresses, executive committee meetings, presidium meetings, and specialized conferences and workshops

1. Expenses for union congresses at all levels are governed by separate regulations.

2. Allowances for organizing conferences, workshops, and specialized training:

a) Meal allowances for conference, workshop, and training attendees:

For events held in centrally affiliated city centers: a maximum of 200.000 VND per person per day;

For events held in provincial city centers or district-level locations: a maximum of 150.000 VND per person per day.

b) Meal allowances for attendees at executive committee, presidium, and union supervisory committee meetings:

For events held in centrally affiliated city centers: a maximum of 200.000 VND per person per day;

For events held in provincial city centers or district-level locations: a maximum of 150.000 VND per person per day.

c) Mid-session refreshments: 20,000 VND per half-day session per attendee.

d) Additional expense coverage for meal cost differences between actual collective dining expenses and the meal allowances collected from delegates' per diem allowances from government agencies, public sector entities, and enterprises:

In cases where collective dining arrangements are made and the allowance specified in point a, section 2 of this Article is insufficient to cover costs, the head of the hosting agency or unit, based on the nature of each meeting and within the allocated budget, may determine a meal allowance rate for guest delegates not on the unit's payroll that is higher than the rate specified in point a, section 2 of this Article, but not exceeding 130% of the specified cash allowance. At the same time, meal costs may be deducted from the per diem allowances of delegates from government agencies, public sector entities, and enterprises, up to the maximum per diem rate specified in the unit’s internal expenditure regulations. The hosting unit is permitted to cover the additional cost difference (between the actual collective dining expenses and the meal fees collected from the delegates' per diem allowances).

3. Other conference, workshop, and training expenses:

a) Expenses for compensating workshop moderators and presentation authors:

Expenses for workshop moderators and for summarizing workshop feedback:

General Confederation: a maximum of 300,000 VND per person per event;

Provincial labor federations and equivalents: a maximum of 200,000 VND per person per event;

Direct superior unions: a maximum of 150,000 VND per person per event.

Expenses for presentation authors: For workshops and conferences requiring commissioned presentations (with the head of the agency or unit approving the number of commissioned presentations), compensation rates for delegates who submit presentations are as follows:

General Confederation: a maximum of 300,000 VND per presentation;

Provincial labor federations and equivalents: a maximum of 200,000 VND per presentation;

Direct superior unions: a maximum of 100,000 VND per presentation.

For specialists, researchers, and other experts, the honorarium for commissioned presentations may be set at a higher rate, as determined by the head of the agency or unit in charge of the budget.

b) Allowance for journalists and media personnel covering conferences, workshops, and training sessions: a maximum of 200.000 VND per person per day.

c) Staff allowances:

Allowances for support staff, including drivers directly serving conferences, workshops, training sessions, and press conferences:

General Confederation: a maximum of 150.000 VND per person per day;

Provincial labor federations and equivalents; direct superior unions: a maximum of 100,000 VND per person per day.

The number of support staff is determined by the head of the agency or unit responsible for budget estimates.

d) Travel expenses for officials attending conferences, workshops, and training:

For trade union officials: The unit assigning officials to attend conferences, seminars, or training sessions organized by trade union agencies (including conferences of the Executive Committee, Standing Committee, Presidium of the General Confederation, and Inspection Committee) will cover travel expenses in accordance with the current policy.

For grassroots union officers: The trade union agency organizing conferences, seminars, or training sessions (including Executive Committee and Standing Committee meetings) is responsible for covering transportation expenses, accommodation fees, and per diems for grassroots union officers according to the current travel expense policy.

4. Allowances for lecturers and speakers:

a) Compensation for lecturers and speakers (including preparation time):

Lecturers and speakers who are members of the Central Party Committee, President of the General Confederation, Ministers, Provincial Party Secretaries, or equivalent positions are entitled to a maximum of 2,000,000 VND per session;

Lecturers and speakers who are Vice Presidents of the General Confederation, Deputy Ministers, Presidents of People’s Councils or People's Committees at the provincial or centrally-governed city level, Deputy Provincial Party Secretaries, or equivalent; Professors, Senior Experts, Senior Specialists, Senior Researchers, and Doctors of Science, are entitled to a maximum of 1,500,000 VND per session;

Lecturers and speakers who are Vice Presidents of People’s Councils or People's Committees at the provincial or centrally affiliated city level, leaders of Departments, Agencies, Institutes, Provincial Party Members, Heads and Deputy Heads of provincial-level departments and agencies, Associate Professors, PhDs, Senior Lecturers, Senior Specialists, and Senior Researchers are entitled to a maximum of 1,000,000 VND per session;

Other lecturers and speakers who are officials working at central or provincial agencies or units (excluding the three groups above) are entitled to a maximum of 800,000 VND per session;

Lecturers and speakers who are officials at district-level units and below are entitled to a maximum of 500,000 VND per session.

For lecturers and speakers who are scientists or researchers, teaching fees at higher rates may be determined by the head of the agency or unit based on budget availability but shall not exceed 2,000,000 VND per session.

b) Allowances for meals, transportation, and accommodation for lecturers and speakers:

Depending on the location and duration of the class, the trade union agency may decide to provide meal allowances for lecturers and speakers up to the maximum per diem rate as per current travel expense policies.

If the trade union agency cannot arrange transportation and accommodation for lecturers and speakers, they are entitled to reimbursement for transportation and accommodation costs according to current travel expense policies.

Article 17. Expenses for organizing emulation movements

1. Expenses for coordinating the organization of emulation launch activities; reviewing, summarizing emulation movements, and rewarding collectives and individuals who achieve outstanding accomplishments in emulation movements.

2. Expenses for organizing meetings and commendations for exemplary and advanced collectives and individuals in emulation movements and trade union thematic activities.

3. Expenses for organizing contests for outstanding trade union officers.

Article 18. Expenses for organizing activities on gender and gender equality

1. Expenses for female trade union members’ and workers' movement activities.

2. Expenses for activities representing, caring for, and protecting the legitimate rights and interests of female trade union members and workers.

3. Expenses for communication activities on policies for workers and children, gender and gender equality, population, reproductive health, and family and children affairs.

4. Expenses for organizing activities in celebration of International Women’s Day (March 8), International Happiness Day (March 20), Vietnam Family Day (June 28), the Action Month for Children (June 1-30), World Population Day (July 11), Vietnam Women’s Day (October 20), Vietnam Population Day (December 26), the National Action Month on Population (December), and the Action Month on Gender Equality and Gender-based Violence Prevention (November 15 - December 15).

5. Expenses for contests, conferences, commendations, and gatherings for exemplary female trade union members and workers;

6. Expenses for commendations, visits, and support for trade union members' children; support for the purchase of preschool and kindergarten supplies and equipment (if applicable); support for trade union members and workers with children in preschool or kindergarten.

7. Expenses for activities of the grassroots Women's Committee, grassroots Women's Clubs, and the “Good at Work, Good at Home” emulation movement.

Article 19. Expenses for external activities

1. Membership fees

a) At the General Confederation level: Besides the membership fees paid to the World Federation of Trade Unions (WFTU) from the annual State budget, the General Confederation may use the remaining funds to cover costs related to cooperation activities between the General Confederation and WFTU, WFTU member organizations, and expenses for delegations attending WFTU activities as agreed with WFTU.

b) At the level of national industrial unions and equivalent, and trade unions of general corporations under the General Confederation: Based on approvals from relevant authorities for joining international industrial unions as official members, national industrial unions, equivalent unions, and general corporation trade unions under the General Confederation shall pay annual membership fees as regulated.

2. International support funded by trade union finances

International support funded by trade union finances shall follow relevant regulations upon approval from competent authorities.

3. Travel expenses for short-term overseas business trips for officials

Follow Circular No. 102/2012/TT-BTC dated June 21, 2012, by the Ministry of Finance, which regulates travel expenses for state officials on short-term overseas business trips funded by the State budget. For special cases, the head of the agency or budget-estimating unit may review and decide on the spending level..

4. Protocol expenses for hosting foreign guests working in Vietnam, organizing international conferences and seminars in Vietnam, and domestic protocol expenses

Follow Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on protocol expenses for hosting foreign guests, organizing international conferences and seminars in Vietnam, and domestic protocol expenses. Special cases shall be considered and decided by the head of the budget-estimating unit.

5. Counterpart funding by the Vietnam Trade Union for international seminars, conferences, and projects funded by foreign sources

Implement according to agreements with donors, based on the budget approval by the head of the unit in accordance with relevant State regulations.

6. Other expenses for external activities

Other expenses for external activities as assigned by the competent authority.

Section 4. ADMINISTRATIVE MANAGEMENT EXPENSES

Article 20. Public service payments

Includes expenses for electricity, water, fuel, environmental sanitation, allowances for vehicles as per regulations, and other public service payments.

Article 21. Office supply procurement

Includes expenses for purchasing office supplies, tools, office equipment, and fixed allowances for office supplies and other office materials.

Article 22. Communications

1. Allowances for phone equipment, home phone payments, and cell phone payments for officials in trade union agencies are as follows:

No.	Position	Allowance (VND)
		Equipment provision		Monthly fees (VND)
		Fixed line	Cell phone
1	President of the General Confederation	300.000	7.000.000	1.000.000
2	Vice President of the General Confederation	300.000	5.000.000	800.000
3	Member of the Presidium of the General Confederation	300.000	4.000.000	600.000
4	Head of Department of the General Confederation, President of Provincial Labor Federations and equivalent positions with the same position allowance coefficient	300.000	3.000.000	500.000
5	President of Provincial Labor Federations and equivalent positions with the same position allowance coefficient			300.000
6	Head of Division of the General Confederation, Specialists assisting the Vice Presidents of the General Confederation, Head of Provincial Labor Federations, and equivalent positions with the same position allowance coefficient			200.000
7	Deputy Head of Division of the General Confederation, Deputy Head of Provincial Labor Federations, and equivalent positions with the same position allowance coefficient			100.000

2. Phone equipment provision expenses

a) Fixed phone at private residence: In addition to the cost of purchasing a phone as per the regulations above, eligible positions are reimbursed for installation and network connection fees based on financial invoices and may only receive installation reimbursement once upon promotion or transfer to the organization.

b) Cell phone:

Officials who have received funding for cell phones from the trade union organization and are transferred to another organization or step down from their position during the congress term are not required to return the funds for cell phone equipment. If transferred within the trade union, the receiving organization does not provide cell phone funding.

Positions eligible for cell phone provision, as specified in the table above, receive funding for cell phones once every five years (based on the congress term). In cases of additional elections (or appointments) for less than five years, they are still entitled to equipment funding as regulated. Officials may use the funding for repairs or replacements when phones are damaged.

c) For direct superior unions at the grassroots level in enterprises: The full-time trade union president, with a salary equivalent to the Deputy General Director of the enterprise, may be reimbursed for home fixed phone and cell phone expenses, and receive cell phone funding similar to that of a Deputy General Director, as per the enterprise's policy.

d) Officials in trade union agencies who are not eligible for home or cell phone expense reimbursement as specified in the table above, but require phone support for assigned duties, may receive financial assistance for phone expenses. The head of the agency or budget-estimating unit determines the support amount, with a maximum of 100,000 VND per person per month.

dd) Positions eligible for phone expense reimbursement per the table above but whose actual phone expenses for work purposes fall short may receive an increased allowance, subject to approval by the unit head, not exceeding the phone expense limit for the adjacent higher position. Trade union agencies and units are prohibited from using trade union funds in excess of the limits set by the General Confederation or for expenditures on individuals not specified in the regulations.

e) For positions eligible for reimbursement of home and cell phone expenses, payments shall cease from the decision date upon retirement or transfer to another unit, or, at the latest, within the month of the decision. When the President or Vice President of the General Confederation receives a retirement decision, the organization provides an additional month of phone expense reimbursement.

Article 23. Means of transport

Standards for car usage: The standards, limits, and management regulations for the use of transportation within trade union agencies are implemented in accordance with Decree No. 72/2023/ND-CP dated September 26, 2023 of the Government on standards and limits for the use of automobiles. The General Confederation provides guidance on automobile usage standards within trade union agencies and affiliated public service units as follows:

1. Standards for car usage:

a) Standards for official car use by specific positions:

Central Committee members and the President of the General Confederation may use one vehicle consistently while in office;

The Vice President of the General Confederation is provided a vehicle for travel between residence and the office and for business trips;

The President of the Hanoi City Labor Federation (if a Standing Committee Member of the Hanoi Party Committee) and the President of the Ho Chi Minh City Labor Federation (if a Standing Committee Member of the Ho Chi Minh City Party Committee) may consistently use a vehicle for transportation between residence, office, and business trips;

Other positions as specified by law.

b) Standards for general official car use:

Leaders of departments, units under the General Confederation; provincial labor federations, and direct superior trade unions at the grassroots level with a leadership allowance coefficient from 0.7 to under 1.25 (excluding dual-role allowances) may use cars when on official business trips as assigned by the organization;

For tasks requiring vehicle arrangement for officials outside the above positions, the head of the unit, based on available transportation resources and unit conditions, may authorize and stipulate this in the unit's financial and asset management policy.

2. Car usage limits and purchase price

Car usage limits and purchase prices for trade union agencies follow State and General Confederation regulations;

Disposal, transfer, acquisition, and procurement of vehicles must be conducted according to standards and limits set by the State and General Confederation, with reporting to the General Confederation for review and decision.

Trade union agencies may adopt vehicle allowance policies based on transportation infrastructure conditions, service availability, and voluntary agreement of eligible personnel. allowance amount is determined by actual travel distance, average public transport costs, and included in the unit’s financial and asset management policy.

Article 24. Business travel expenses

Trade union agencies and public sector entities implement domestic travel expenses and conference expense regulations in accordance with Circular No. 40/2017/TT-BTC dated April 28, 2017, of the Ministry of Finance. The General Confederation provides additional guidance as follows:

1. Airfare reimbursement

a) For trade union agencies that have implemented administrative cost contracting as per State and General Confederation guidelines (including travel expense contracting), the head of the unit allocates travel allowances to departments. Department heads allocate staff for business trips and approve airfare expenses based on the available budget and the nature of the trip;

b) For trade union agencies that have not implemented administrative cost contracting or have implemented it without travel cost contracting, airfare reimbursement for domestic travel is as follows:

Positions with a job allowance coefficient of 0.7 or higher are eligible for airfare reimbursement;

For individuals not eligible for airfare purchase: Based on the unit’s internal spending regulations, the nature of the business trip, and within the allocated budget, the head of the agency or budget-estimating unit reviews and decides on airfare reimbursement for the assigned individual, ensuring cost-effectiveness and efficiency.

c) Airfare class standards for domestic and international travel: Business class for the President, Vice President of the General Confederation, and officials with a job allowance coefficient of 1.3 or higher; economy class for others.

2. Self-funded travel allowances

a) Officials and public employees with a job allowance coefficient of 0.7 or higher, eligible for car use for business trips, may voluntarily register for car travel cost allowances instead: The allowance rate follows Decree No. 72/2023/ND-CP dated September 26, 2023, of the Government on car use standards and other State regulations.

b) For officials and public employees in trade union agencies who are not eligible for an assigned car for business trips, but who travel at least 10 km from the agency headquarters (for communes in disadvantaged areas or severely disadvantaged areas as designated by the Prime Minister’s decisions) or at least 15 km (for other communes), and who use personal transportation, a self-funded travel allowance is provided. This allowance is calculated at 0.2 liters of gasoline per kilometer, based on administrative boundary distances and gasoline prices at the time of travel, as stipulated in the unit’s financial and asset management policy.

3. Per diem allowances

a) The per diem allowance is an additional amount provided to support individuals on business trips beyond their regular salary, paid by the agency or unit assigning the trip. It is calculated from the start of the business trip until its conclusion and the individual’s return to the agency or unit (including travel time and time spent at the destination).

The per diem allowance for business trips is 200,000 VND per day.

For same-day trips (departing and returning on the same day), the head of the agency or unit determines the per diem based on criteria such as the actual number of hours spent on the business trip, any required overtime (including travel time), and the travel distance. These criteria are specified in the unit’s financial and asset management policy.

b) Officials, public employees, and workers in mainland trade union agencies assigned to perform duties at sea or on islands are entitled to a per diem of 250,000 VND per person per day for each actual day spent at sea or on the islands (this applies to both working days at the site and travel days to and from the site). In cases where specific sectors have established special allowances for assignments at sea or on islands, as approved by competent authorities, the highest applicable allowance (either per diem or special allowance) is selected for payment to the employee on assignment.

4. Monthly fixed travel allowance

a) For officials and public employees in trade union agencies who regularly travel for over 10 days per month (e.g., clerical staff, transactional accountants, treasurers, and other mobile staff); the head of the agency determines a monthly travel allowance based on the position, nature of work, and budget. This allowance, set at 500,000 VND per person per month, covers parking and fuel costs and must be specified in the agency's internal spending policy.

b) Employees eligible for a monthly travel allowance who are assigned specific missions by authorized personnel are reimbursed for travel expenses per the regular travel expense policy. They also retain the monthly travel allowance if they travel for more than 10 days within the month.

5. Travel expenses for coordinated and inter-agency delegations:

a) In cases where a trade union agency requires officials, public employees, and workers from another agency to undertake a business trip to fulfill its political duties, the trade union agency hosting the delegation covers the travel expenses for the delegation, including: travel expenses, per diem allowances, and accommodation costs at the destination, in accordance with the spending levels specified in the internal spending regulations of the host trade union agency.

b) For inter-agency delegations summoned or coordinated by the head of a higher-level trade union agency to jointly execute tasks for each trade union, the hosting trade union agency covers travel expenses for the delegation members. If individuals do not travel collectively with the delegation, the sending trade union agency reimburses the travel expenses for its personnel.

c) The trade union agency sending individuals on the delegation is responsible for paying per diem allowances and accommodation costs for its personnel on the business trip.

d) The coordination document for officials, public employees, and workers from other trade union agencies participating in the business trip must clearly specify the responsibility of each trade union agency for covering business travel expenses.

Article 25. Guest reception expenses

Domestic guest reception expenses within trade union agencies are implemented in accordance with Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance on expenses for organizing international conferences, seminars in Vietnam, and domestic guest reception. For special cases, the head of the agency or budget-estimating unit may review and decide on the spending level.

Article 26. Collective welfare

1. Uniform support

a) Officials and public employees in trade union agencies are eligible for a maximum uniform allowance of 3,000,000 VND per person per year;

b) In addition to the above, members of trade union inspection committees at all levels may receive an additional uniform allowance of 500,000 VND per person per year.

2. Annual health check-ups

a) Trade union agencies organize annual centralized health check-ups for officials and public employees. Trade union agencies may invite qualified medical providers to conduct the health check-ups at the agency or contract with hospitals and healthcare facilities. The health examination procedures and scope follow current Ministry of Health regulations.

b) Health check-up expenses are covered by the trade union agency according to the health examination contract or the current service fees of the healthcare provider, with an expense range of 1,000,000 to 2,000,000 VND per person (with the examination list and rates disclosed to officials and public employees). The agency does not cover specialized examinations after receiving the results of the annual health check-up conducted by the agency;

c) In cases where the agency does not organize centralized health check-ups, it may allocate a fixed health examination allowance for officials and public employees. The allowance amount is specified in the agency’s financial and asset management policy but must not exceed the above-stated limit.

3. Annual leave payment policy

The annual leave payment policy for full-time trade union officials is implemented according to Article 13 of the Law on Cadres and Civil Servants No. 22/2008/QH12 dated November 13, 2008, and Article 13 of the Law on Public Employees No. 58/2010/QH12 dated November 29, 2010; and Article 67 of Decree No. 145/2020/ND-CP dated December 14, 2020 of the Government on elaboration of and guidelines for the Labor Code regarding working conditions and labor relations. The annual leave payment policy must be stipulated in the unit’s internal spending regulations.

Article 27. Expenses for procuring tools, consumables, and routine maintenance of fixed assets

1. Procurement of tools and consumables: The head of the agency or unit carries out procurement based on the annual budget approved by the General Confederation.

2. Routine maintenance and repair of fixed assets, memorial sites, and landmarks related to the trade union (excluding expenses from the Investment Fund).

Routine maintenance and repair expenses for assets are funded from the regular expenditure budget: following the General Confederation’s current regulations.

Article 28. Expenses for midterm and final review conferences of trade union agencies

1. Support for meal expenses for delegates attending midterm and final review conferences of trade union agencies.

2. Refreshment expenses.

3. Other conference-related expenses for midterm and final review conferences of trade union agencies:

a) Compensation for facilitators and contributors to conference presentations;

b) Compensation for facilitators and those summarizing conference insights;

c) Compensation for writing presentations;

d) Service staff costs, etc.

Expenditure limits for midterm and final review conference expenses follow Article 16, Section 3 of these Regulations.

Article 29. Expenses for research, development of regulations, procedures, and trade union activity topics

1. Expenses for drafting detailed outlines for draft documents

a) For the Vietnam Trade Union Charter:

New or replacement versions: Maximum of 4,500,000 VND per outline;

Amendments or supplements to certain articles: Maximum of 3,800,000 VND per outline.

b) For Resolutions or Reports submitted by the Executive Committee from the direct superior trade union level or higher to their respective trade union congresses; and proposals by the General Confederation submitted to the Politburo, Secretariat, and other central agencies:

New or replacement documents: General Confederation: Maximum of 2,000,000 VND per outline; Provincial labor federations and equivalents: Maximum of 1,500,000 VND per outline; direct superior trade unions: Maximum of 1,000,000 VND per outline.

Amendments or supplements: General Confederation: Maximum of 1,000,000 VND per outline; Provincial labor federations and equivalents: Maximum of 800.000 VND per outline; direct superior trade unions: Maximum of 500.000 VND per outline.

c) For coordination regulations:

General Confederation: Maximum of 1,500,000 VND per outline;

Provincial labor federations and equivalents: Maximum of 1,000,000 VND per outline;

Direct superior unions: Maximum of 500.000 VND per outline.

d) For regulations, long-term proposals, annual programs, and yearly union activity reports:

New or replacement documents: General Confederation: Maximum of 1,500,000 VND per outline; Provincial labor federations and equivalents: Maximum of 1,000,000 VND per outline; direct superior trade unions: Maximum of 500.000 VND per outline.

Amendments or supplements: General Confederation: Maximum of 1,000,000 VND per outline; Provincial labor federations and equivalents: Maximum of 500.000 VND per outline; direct superior trade unions: Maximum of 200.000 VND per outline.

dd) For decisions, regulations, and guidelines that direct and guide trade union levels in implementing the legal documents of the State and the General Confederation

New or replacement documents: General Confederation: Maximum of 1,500,000 VND per outline; Provincial labor federations and equivalents: Maximum of 1,000,000 VND per outline; direct superior trade unions: Maximum of 500.000 VND per outline.

Amendments or supplements: General Confederation: Maximum of 1,000,000 VND per outline; Provincial labor federations and equivalents: Maximum of 500.000 VND per outline; direct superior trade unions: Maximum of 200.000 VND per outline.

e) For directives, notices, plans, proposals, and action plans for specific tasks: General Confederation: Maximum of 500.000 VND per outline.

2. Expenses for drafting documents

a) For the Vietnam Trade Union Charter:

New replacement: Maximum of 12,000,000 VND per draft document;

Amendments or supplements to certain articles: Maximum of 7,500,000 VND per draft document.

b) For Resolutions or Reports presented by the Executive Committee from the direct superior trade union level or higher, to their respective congresses; and proposals by the General Confederation to the Politburo, Secretariat, or other central agencies

New or replacement documents: General Confederation: Maximum of 3,000,000 VND per outline; Provincial labor federations and equivalents: Maximum of 2,000,000 VND per outline; direct superior trade unions: Maximum of 1,000,000 VND per draft document.

Amendments or supplements: General Confederation: Maximum of 1,500,000 VND per outline; Provincial labor federations and equivalents: Maximum of 1,000,000 VND per outline; direct superior trade unions: Maximum of 500.000 VND per draft document.

c) For coordination regulations:

General Confederation: Maximum of 4.000.000 VND per draft document;

Provincial labor federations and equivalents: Maximum of 3.000.000 VND per draft document;

Direct superior unions: Maximum of 1,000,000 VND per draft document.

d) For regulations, long-term proposals, annual programs, and yearly union activity reports:

New or replacement documents: General Confederation: Maximum of 3,000,000 VND per outline; Provincial labor federations and equivalents: Maximum of 2,000,000 VND per outline; direct superior trade unions: Maximum of 1,000,000 VND per draft document.

Amendments or supplements: General Confederation: Maximum of 1,200,000 VND per outline; Provincial labor federations and equivalents: Maximum of 600.000 VND per outline; direct superior trade unions: Maximum of 300.000 VND per draft document.

dd) For decisions, regulations, and guidelines that direct and guide trade union levels in implementing the legal documents of the State and the General Confederation

New or replacement documents: General Confederation: Maximum of 3,000,000 VND per outline; Provincial labor federations and equivalents: Maximum of 1,500,000 VND per outline; direct superior trade unions: Maximum of 1,000,000 VND per draft document.

Amendments or supplements: General Confederation: Maximum of 1,200,000 VND per outline; Provincial labor federations and equivalents: Maximum of 600.000 VND per outline; direct superior trade unions: Maximum of 300.000 VND per draft document.

e) For notifications and conclusions from the Executive Committee or the Presidium of the General Confederation: Maximum of 300.000 VND per draft document.

g) For directives, notices, plans, proposals, and specific task implementation plans of the Presidium of the General Confederation:

New or replacement documents: Maximum of 1,000,000 VND per draft document.

Amendments or supplements: Maximum of 500.000 VND per draft document.

3. Expenses for document development and finalization

a) Opinion-summarizing reports; explanatory and feedback reports

For the Vietnam Trade Union Charter, new or replacement: Maximum of 1,500,000 VND per report; amendments or supplements to certain articles: Maximum of 1,000,000 VND per report;

For Resolutions or Reports presented by the Presidium of the General Confederation to the Vietnam Trade Union Congress, meetings of the General Confederation’s Executive Committee, coordination regulations, decisions, and guidelines that direct trade unions in implementing State and General Confederation regulations, new or replacement: Maximum of 300,000 VND for summarizing opinions; 400,000 VND for explanatory and feedback reports; amendments or supplements to certain articles: Maximum of 200,000 VND for summarizing opinions; 250,000 VND for explanatory and feedback reports. For provincial labor federations and equivalents; direct superior trade unions, the maximum allowance is 50% of the above rates;

For other documents: Maximum of 100,000 VND per report.

b) Allowances for contributions from the Standing Committee of the Presidium and members of the Presidium of the General Confederation for the Vietnam Trade Union Charter, Resolutions, Reports from the General Confederation Executive Committee to the Vietnam Trade Union Congress, coordination regulations, decisions, and directives for implementing State and General Confederation regulations: Maximum of 500,000 VND per report/document.

For other documents: Maximum of 300,000 VND per report/document.

c) Drafting feedback documents

For key documents from the Party, laws, decrees, circulars, decisions, and State plans affecting the trade union system: Maximum of 1,000,000 VND per document;

For other documents: Maximum of 200.000 VND per document.

d) Consultation with independent experts

When draft legal documents or specialized reports require consultation or peer review from independent experts, the maximum rate is 1,000,000 VND per report.

dd) Surveys, research, and social investigations are conducted in accordance with the Ministry of Finance’s guidelines on management, use, and settlement of funds for surveys financed by the State budget.

Article 30. Support for activities of the Party and mass organizations within trade union agencies

Implemented according to the regulations of the Party, the State, and the General Confederation.

Article 31. Standards and limits for machinery and equipment usage

Standards, limits, and purchase prices for machinery and equipment (including general office machinery, machinery for common activities, and specialized machinery) comply with Decision No. 50/2017/QD-TTg dated December 31, 2017 of the Prime Minister on machinery and equipment usage standards and limits.

Costs for renting buildings, land, equipment, and other fixed assets; expenses for operating trade union memorial sites and monuments are implemented according to State regulations.

Article 32. Expenses to ensure document inspection, handling, reviewing, and systematization in accordance with State and General Confederation regulations

Expenses related to document inspection, handling, reviewing, and systematization are implemented per Circular 09/2023/TT-BTC dated February 8, 2023, of the Ministry of Finance on guidelines on budgeting, managing, using, and settling State budget funds for these activities involving legal documents.

Section 5. SALARY, ALLOWANCES, AND SALARY-RELATED CONTRIBUTIONS

Article 33. Salary, allowances, and salary-related contributions

1. Trade union agencies must comply with the regulations of the Party, the State, and the General Confederation regarding organizational structure, personnel, salaries, allowances, and contributions related to the salaries of dedicated trade union officials.

Contract employees, under Decree No. 111/2022/ND-CP dated December 30, 2022, on employment contracts for specific types of work in administrative agencies and public sector entities, have salary and regular allowance terms (if any) included in their employment contracts. Other welfare, benefits, and policies beyond salary are implemented according to the agency's internal regulations or supplementary appendices to the employment contract. Expenses for contract employees are accounted for as regular operating costs of the agency (separate from the salary fund allocated for officials and public employees based on the authorized personnel quota).

2. Expenses for salaries, wages, social insurance, health insurance, trade union funds, and regular activities for contract employees (including contract employees under Decree No. 111/2022/ND-CP dated December 30, 2022, of the Government).

Based on the written opinion of the Provincial Party Committee and/or the General Confederation, the head of the agency or unit using trade union finances determines the number of contract employees within the scope of regular expenses, calculated according to the administrative management expenditure limits of the unit.

Article 34. Severance and downsizing allowances; termination benefits for public employees and workers in trade union agencies; allowances for officials ineligible for re-election or re-appointment to term-based positions

1. Allowances for retirement, retirement waiting, or severance for officials ineligible for re-election or re-appointment due to age are implemented according to the Party and State regulations.

2. In addition to the above benefits, officials who retire or enter retirement waiting under policies of non-re-election or non-re-appointment receive an allowance equivalent to half (1/2) of the Government's basic monthly salary per year of service as a dedicated trade union official (including service time at trade union public service units and trade union enterprises), funded by trade union finances.

Article 35. Overtime and night shift payments

Trade union agencies pay overtime and night shift wages per Articles 55, 56, 60, and 61 of Decree No. 145/2020/ND-CP dated December 14, 2020 on elaboration of and guidelines for the Labor Code on labor conditions and relations. In specific:

1. Overtime and night shift payments must be specified in each agency’s financial and asset management regulations, detailing principles, eligible individuals, procedures, and payment processes.

2. Officials and public employees in trade union agencies who are authorized to sign employment contracts and attend business trips, conferences, workshops, or training for which they receive travel allowances are not eligible for overtime or night shift payments.

3. Officials in trade union agencies assigned to be on duty during public holidays, Tet, and weekends are entitled to compensatory time off and a meal allowance per the agency’s financial and asset management regulations, without overtime or night shift payments.

4. For contract employees working as drivers, janitors, or security personnel in trade union agencies, overtime and night shift payments are based on labor contract regulations and must be specified in the agency’s financial and asset management policy.

5. Trade union agencies that exceed the authorized personnel quota through contract staffing are not permitted to pay for overtime under any circumstances.

Article 36. Supplementary income supplements from savings in the salary fund and administrative management budget

According to Decree No. 130/2005/ND-CP dated October 17, 2005 on self-management of personnel and administrative budgets in State agencies, Joint Circular No. 71/2014/TTLT-BTC-BNV dated May 30, 2014 of the Ministry of Finance and the Ministry of Home Affairs on guidelines for the implementation of Decree No. 130/2005/ND-CP, and Guideline No. 38/HD-TLD dated October 28, 2021 of the General Confederation on implementation of self-management of personnel and administrative budgets.

Chapter III

IMPLEMENTATION

Article 37. Implementation

1. Provincial labor federations and equivalents shall issue guidelines for implementing these Regulations, tailored to the trade unions at the direct superior level, based on available trade union financial resources and the local or sectoral context.

2. In cases where ministries, central-level sectors, provincial People's Committees, or enterprise general directors have regulations that expand the scope of recipients or set higher expenditure levels than those in these Regulations, the provincial labor federations and equivalents may submit a request to the General Confederation for approval to apply the higher expenditure levels from the unit's trade union funds.

3. Funding for benefits specified in these Regulations must be covered within each unit's annual trade union financial budget and cannot involve financial contributions from subordinate units to fund superior units.

4. Public sector entities under trade union organizations may apply these Regulations and relevant legal provisions, as stipulated in their financial and asset management regulations.

5. If any referenced legal or administrative documents applied in these Regulations are amended, supplemented, or replaced, the new versions shall be applied.

6. The Finance Committee and Office of the General Confederation’s Inspection Commission are assigned to guide and oversee the implementation of these Regulations within trade union agencies. During the implementation process, if any issues arise or new regulations from the Party or State are issued, these should be promptly gathered and proposed for appropriate amendments./.

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