Quyết định 4290/QĐ-TLĐ ngày 01/03/2022 quy định về thu, chi, quản lý tài chính, tài sản tại công đoàn cơ sở do Đoàn Chủ tịch Tổng Liên đoàn Lao động Việt Nam ban hành

DECISION

REGULATION ON REVENUES, EXPENDITURES AND MANAGEMENT OF BUDGET AND ASSETS OF INTERNAL TRADE UNION

THE PRESIDIUM OF VIETNAM GENERAL CONFEDERATION OF LABOUR

Pursuant to the Law on Trade Unions in 2012;

Pursuant to the statutes of Vietnam Trade Unions;

Pursuant to the Decree No. 191/2013/ND-CP dated November 21, 2013 of the Government on detailing the trade union’s budget;

Pursuant to Resolution No. 07b/NQ-TLD dated January 21, 2016 of the 11^th Executive Committee of the Vietnam General Confederation of Labor on trade union’s budget in the new situation and other applicable regulations of the State and the General Confederation;

At the request of the Financial Board of the General Federation,

DECISION

Article 1. The regulation on revenues, expenditures and management of budget and assets of internal trade union is promulgated together with this Decision.

Article 2. This Decision takes effect from March 01, 2022 and replaces the Decision No. 1910/QD-TLD dated December 19, 2016 of the Presidium of Vietnam General Confederation of Labour on revenue, expenditure and management of internal trade union budget.

Article 3. The General Federation’s affiliated entities, divisions and trade unions at all relevant levels shall be responsible for implementation of this Decision./.

REGULATION

ON REVENUES, EXPENDITURES AND MANAGEMENT OF BUDGET AND ASSETS OF INTERNAL TRADE UNION
(Enclosed with the Decision No. 4290/QD-TLD dated March 01, 2022 of the Presidium of General Confederation of Labour)

Chapter I

GENERAL PROVISIONS

Article 1. Scope

The Regulation deals with revenues, expenditures and management of budget and assets of internal trade union affiliated to Vietnam trade union system

Article 2. Regulated entities:

Internal trade unions and labor associations as prescribed in the Charter of Vietnam Trade Union.

(The Boards of Defense Trade Union and the People’s Public Security Trade Union shall follow the instructions provided by the Ministry of National Defense and the Ministry of Public Security).

Article 3. Rules for revenues, expenditures and management of budget and assets of internal trade union

1. Internal trade union’s finance constitutes trade union’s finance, which is used to fulfill rights and responsibilities as well as maintain the operation of internal trade unions as prescribed in the Law on Trade Unions and the Charter of Vietnam Trade Union.

2. According to the expenditure regulation of the State and General Confederation, funding sources of the internal trade union budget and the organization’s activities, the executive committee of internal trade union promulgates internal regulation on revenues, expenditures and management of budget and assets of internal trade union for implementation.

3. The internal trade union must fully, correctly and promptly collect the revenues as decentralized by General Confederation. Spend on the right subject, economically, efficiently, openly, transparently and perform financial management according to regulations of the State and General Confederation.

Chapter II

SPECIFIC PROVISIONS

Article 4. Sources of trade union budget revenues

1. Revenues from trade union fee:

- Trade union fee shall be paid by trade unionists.

- The trade union fee shall be collected according to regulations of Decision No. 1908/QD-TLD dated December 19, 2016 of General Confederation on regulations on management of trade union budget, the trade union assets, collection and distribution of revenues, rewards and penalties related to trade union revenues and expenditures.

2. Revenues from trade union contributions:

- The trade union’s contributions shall be paid by organizations, enterprises according to regulations of the Law and Decision of General Confederation

- The trade union’s contributions shall be collected according to regulations of Decision No. 1908/QD-TLD dated December 19, 2016 of General Confederation.

3. Other revenues

Other revenues which shall comply with Clause 4, Article 26 of the Law on Trade Union and General Confederation’s Decision No. 1908/QD-TLD dated December 19, 2016 include:

- Funds allocated by the organizations and enterprises to purchase facilities for trade union operations, to provide financial supports for internal trade union operations; fund for organizing combined activities such as: organization of emulation movement, sports and cultural activities, travels, bonus, welfare policies, etc., for union members, officials, public employees, workers (hereinafter referred to as “trade unionists and employees”) and some activities encouraging and rewarding their children; support from domestic organizations and individuals for internal trade union.

- Revenues collected from cultural and sport activities; sale and liquidation of assets; yields from deposit interest and share dividends; economic activities and services of internal trade unions…..

Article 5. Use and allocation of internal trade union’s financial sources.

1. Internal trade unions may use 75% of collected trade unions’ contributions and 60% of collected trade unions’ fees according to regulations of the Presidium of General Confederation and 100% of its other revenues according to regulations of the Law and General Confederation.

2. Allocation of collected internal trade union fees:

2.1. Expenditure on salaries, allowances for full time trade union officials and allowances for trade union officials shall not exceed 45%.  In case of a shortage of funds, internal trade union shall consider cutting down the subject, allowances for trade union officials in conformity with the allocated financial sources.

2.2. Expenditure on visit to trade unionists shall not exceed 40%.

2.3. Other expenditures shall not exceed 15%.

3. Allocation of collected internal trade union contributions:

3.1. Direct expenditure on care, training and advanced training for trade unionists and employees shall not exceed 60% At units with complicated labor relations, the internal trade union shall spend at least 25% of collected internal trade union contributions on reserving for protection for trade unionists and employees. The amount that remains after two consecutive years may be used for other purposes.

3.2. Expenditure on dissemination of information, mobilization of trade unionists and employees shall not exceed 25%.

3.3. Expenditure on administrative management shall not exceed 15%.

4. With regard to items with the maximum rate of expenditure (2.1, 2.3, 3.2), the remaining funds may be used to cover the costs of items with the minimum rate of expenditure (2.2 and 3.1).

5. Other revenues: the internal trade union may decide the use of other revenues for purposes other than those specified in Article 6 of this Decision.

Article 6. Internal trade union budget expenditure

1. Direct expenditure on care, training and advanced training for trade unionists and employees

1.1. Expenditure on representation and protection for legal and legitimate rights and interests of trade unionists and employees:

- Expenditure on counseling and support for cooperation between internal trade unions and employers in formulation of labor norms, salary rates, pay scales, regulations on payment of salary and bonus, rules, regulations and other agreements; collective bargaining, signing, dissemination and supervision of the implementation of collective labor agreements; dialogue with employers to resolve issues regarding workers' rights and interests; formulation of the State's regimes and policies on rights and interests of trade unionists and employees; supervision of the implementation of the law on trade union labor.

- Expenditure on counseling for employees on the law on labor, trade unions, occupational safety and health, social insurance, health insurance and other laws regarding the legal rights and interests of employees.

- Expenditure on counseling on protection for trade union officials who are discriminated by employers due to establishment, participation or operation at trade unions.

- Expenditure on lawsuits, participation in the handling of collective labor disputes and individual labor disputes.

- Expenditure on support for organization and direction to strikes of internal trade unions according to regulations of the law.

- Expenditure on fire prevention and fighting, occupational safety and health and environmental protection according to regulations of the Law on Occupational Safety and Health under the responsibilities of trade unions.

- Expenditure on organization of seminars on labor relations; forms of dissemination of information about the law on labor, trade unions, social insurance, health insurance, unemployment insurance, occupational safety and health; training and advanced training for employees in occupational safety and health.

1.2. Expenditure on tourism

Expenditure on cooperation with organizations, enterprises in organizing tours for trade unionists and employees.

1.3. Expenditure on visit and allowances.

a) Expenditure on paying a visit to trade unionists

- Expenditure on paying a visit to trade unionists who are involved in sickness, maternity, accidents, unhappy events of family (father or mother-in-law, spouse and children) and happy events of trade unionists.

- Expenditure on paying a visit or presenting gifts to trade unionists on traditional Tet holidays; establishment of Vietnam Trade Union (July 28); presenting birthday gifts trade unionists; presenting gifts to trade union officials who leaves the executive committee of internal trade union.

b) Expenditure on allowances to trade unionists and employees.

Expenditure on trade unionists and employees who face difficulties due to occupational accidents, incidents, natural disasters, fires, life-threatening illnesses, agent orange which inflict great losses on health or property;

Expenditure on visit and allowances paid to trade unionists and those who are not members of trade unions shall be regulated by the internal trade union.

1.4. Expenditure on encouragement, commendation and reward

- Expenditure on monetary bonus attached with other forms of commendation for officials, trade unionists

- Expenditure on commendation and reward for employees obtaining excellent achievements in their work period.

- Expenditure on commendation and reward for trade unionists’ children and employees who obtain excellent achievements in their learning and practice according to each unit. The executive committee of internal trade union shall promulgate specific regulations on children of trade unionists and employees subject to commendation and reward.

- Expenditure on cooperation to organize activities on the occasion of Children's Day and Mid-Autumn Festival.

- Expenditure on commendation and reward for thematic activities and financial revenues as prescribed by the General Confederation.

1.5. Expenditure on training

- Expenditure on lecturers' remuneration, training for trainees, drinking, materials, rental of halls, equipment for classes and other administrative expenditures of professional training courses organized by the internal trade unions.

- Expenditure on purchase of documents, travel expenses for trade unionists and employees who are appointed to attend professional training courses by internal trade unions.

- Expenditure on cooperation in organization of continuation and professional refresher courses for employees.

- Expenditure on women taking care of their children at the age of below 36 months and sent to the training courses by internal trade union.

2. Expenditure on dissemination of information, mobilization of trade-union members and employees

2.1. Expenditure on dissemination of information, mobilization

- Expenditure on purchase of books, newspapers, magazines and publications of trade unions such as: Labor newspaper, Labor and Trade Union magazine, occupational safety and health themes and books, publications of Labor Publishing House, etc. in service of dissemination and education at internal trade union.

- Expenditure on dissemination and education on political ideology, general law; studying and following Ho Chi Minh's ideology, morality and lifestyle.

- Expenditure on remuneration, paper, pens used for the propagation activities on billboards, radio, wall newspapers and information networks of internal trade union.

2.2. Expenditure on recruitment of trade unionists, establishment of internal trade unions and sustainable growth of internal trade unions:

- Expenditure on dissemination and introduction about trade union organizations, Charter of Vietnam Trade Union; working and discussion with the employers about trade union activities, development of trade unionists and establishment of internal trade union.

- Expenditure on overtime working fees for trade unionists, employees and trade union officials who directly meet, propagate and persuade employees to join trade union organization.

- Expenditure on the acceptance of employees as trade unionists, the launch of internal trade unions and rewards for those who obtain excellent achievements in contributing to the establishment of internal trade unions.

- Expenditure on the sustainable growth of internal trade union; classification and evaluation of the trade unionists; classification and evaluation trade union divisions or groups; provision of training for trade union divisions or groups in the establishment of firm internal trade unions and rewards for firm internal trade unions.

- If the superior trade union has paid for recruitment of trade unionists, establishment of internal trade unions and sustainable growth of internal trade unions, the inferior trade unions shall not pay for these purposes.

2.3. Expenditure on trade union’s emulation movements

- Expenditure on cooperation in launching emulation movements; organization of preliminary and review conference of emulation and commendation and reward for collectives and individuals obtaining excellent achievements in emulation movements

- Expenditure on organization of meetings and commendation for typical and advanced collectives and individuals in emulation movements and thematic activities of trade union.

- Expenditure on organization of the competition for good trade union officials.0>

2.4. Expenditure on cultural, sport.

- Expenditure on supporting the movements for building cultural entities; preventing and fighting social evils for trade unionists and employees; expenditure on employees who take part in cultural and arts activities; expenditure on commendation and reward for review of cultural and sport activities as well as the prevention and fighting against social evils at internal trade unions.

- Expenditure on purchase of facilities for cultural, arts and sports activities.

- Expenditure on gratuity to the organization committee, athletes and actors participating in the art performance, sports competition organized by internal trade union and the superior trade union of all levels of internal trade union; expenditure on commendation and reward for collectives or individuals achieving prizes in performance and sports day organized by internal trade union.

2.5. Expenditure on dissemination of information about gender and gender equality

- Expenditure on dissemination of information about gender and gender equality, which shall be integrated with activities about population, reproductive health, family planning, prevention and fighting against family violence.

- Expenditure on purchasing kindergarten appliances and facilities at these entities (if any); supporting trade unionists and employees whose children are learning at such kindergartens.

- Expenditure on propagating and organizing activities on the occasion of Women’s Day (March 8), Vietnamese Women’s Day (October 20), Vietnamese Family Day (June 28), International Day of Happiness (March 20) and Population Day (December 26).

- Expenditure on the operations of the board of feminine housework at public level, Club of feminine housework at internal trade union level; the organization of competitions for well-done feminine housework candidates and emulation contests for candidates who are excellent at work and perfect at home.

2.6. Expenditure on Congress of internal trade unions, labor associations, including: decorations, celebrations, handouts, participant’s fees, drinking water, conferences ..etc.

3. Expenditure on administrative management:

- Expenditure on the Executive Committee and Standing Committee of internal trade unions, labor associations, their affiliates and trade union divisions.

- Expenditure on stationery, assets and tools, minor repairs to workplace of trade unions, as well as expenses for postal services and communications, business, drinking water, reception, fees incurred at the bank where the internal trade union opens a transaction account.

- Expenditure on transportation: rental of means of transport, fees, ferry charges...

4. Expenditure on salaries, allowances and salary deductions:

Salaries, allowances and salary deductions shall comply with Decision No. 3226/QD-TLD dated September 20, 2021 of the Presidium of the Vietnam General Confederation of Labor on regulations on allowances for union representatives

5. Expenditure on other activities:

- Expenditure on cooperation in activities with other socio-political organizations...

- Expenditure on completion of procedures for acceptance of elite trade unionists as members of the Communist Party of Vietnam.

Article 7. Distinguishing of a number of expenditures of internal trade unions

1. The organization of emulation movements, cultural learning, cultural, sport and sightseeing activities and welfare policies, allowances and holidays of employees and their children is the responsibility of enterprise owners, heads of agencies and entities using welfare funds, funds of agencies and entities for expenditure as prescribed in Article 24 of the law on Trade Union 2012.

2. Facilities of internal trade unions shall be provided (without any charge) by enterprise owners, heads of an entity as prescribed in Article 24 of the Law on Trade Unions 2012.

3. Responsibilities for an increase in Expenditure on enterprises’ trade union officials:

- Salary paid under the enterprise’s business and production results for full time trade union officials in state-owned enterprises by enterprise as prescribed in Clause 5, Article 24 of the 2012 law on Trade Union Law; Decision of the Secretariat of the Central Committee, and Guidelines of the Central organization Board.

- Salary paid under the enterprise’s business and production results for full time trade union officials of non-state sector shall comply with the collective labor agreement of the enterprise, regulation on internal spending of the entity.

4. Part-time allowance of the Chairperson of internal trade union if spent from other sources or by that enterprise, then the trade union budget has no responsibility for expenditure.

5. The activities of the People’s Inspectorate, gender equality and women improvement, family planning, establishment of cultural lives of employees working in industrial zones shall be paid for by enterprises, agencies and entities according to regulations of the State and relevant agencies.

Article 8. Management of assets at internal trade union

The internal trade union shall manage assets in accordance with the law and the General Confederation.

Chapter III

INSPECTION, MONITORING, COMMENDATION, REWARD AND HANDLING OF VIOLATIONS

Article 9. management, inspection and monitoring of trade union budget and assets

1. Management of budget and assets of internal trade union shall comply with applicable laws and Decisions of the Vietnam General Confederation of Labor.

2. Cost estimate and settlement of revenues and expenditures of the internal trade union budget must be made publicly according to regulations of General Confederation.

3. Financial revenues and expenditures of internal trade union budget and assets must be fully reflected in accounting books and monitored by the trade unionists and employees of the entities.

4. Inspection Committee of the internal trade union shall be responsible for inspecting the development, implementation of cost estimate and settlement of revenues, expenditures and management of budget and assets of internal trade union on an annual basis.

Article 10. Commendation and reward and handling of violations

- The internal trade unions, officials, trade unionists that implement well this Regulation shall be commended and rewarded according to the Regulation on commendation and reward of General Confederation.

- The internal trade union, officials, trade unionists that are in violation of revenues, expenditures and management of budget and assets of trade union, depending on the severity shall be punished as prescribed in law and Vietnam General Confederation of Labour.

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