Quyết định số 1908/QĐ-TLĐ Quy định quản lý tài chính tài sản công đoàn thu phân phối nguồn thu 2016

DECISION

ON PROMULGATION OF 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

PRESIDIUM OF VIETNAM GENERAL CONFEDERATION OF LABOR

Pursuant to Law on Trade Union dated 2012 and Charter of the 11^th Vietnamese Trade Union;

Pursuant to Law on State Budget dated 2015; Law on Accounting dated 2015 and Law on Management and Use of State assets;

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

Pursuant to the Resolution No. 07b/NQ-TLĐ of the 11^th Committee of Vietnam General Confederation of Labor on trade union budget in the new situation dated on January 21, 2016.

According to the suggestion of Financial Board of Vietnam General Confederation of Labor,

DECISION:

Article 1. On promulgation of regulations on management of the trade union budget and the trade union’s assets, collection and distribution of revenues, rewards and penalties related to trade union revenues and expenditures

Article 2. This Decision takes effects from January 01, 2017. The following documents promulgated by the Vietnam General Confederation of Labor shall be annulled:

The Instruction No. 258/HD-TLĐ dated March 7, 2014 on Payment of Trade union fee; Decision No. 270/QĐ-TLĐ dated March 7, 2014 on responsibilities to collect trade union revenues and distribution of trade union revenues; Decision No. 271/QĐ-TLĐ dated March 7, 2014 on rewards and penalties related to trade union revenues and expenditures; Decision No. 269/QĐ-TLĐ dated March 7, 2014 on Management of the Trade union budget.

Article 3. Boards and affiliated units of Vietnam General Confederation of Labor and the trade unions and public service providers affiliated to trade unions are responsible for implementation of this Decision.

REGULATION

ON MANAGEMENT OF THE TRADE UNION BUDGET AND ASSETS, COLLECTION AND DISTRIBUTION OF REVENUES, REWARDS AND PENALTIES RELATED TO TRADE UNION REVENUES AND EXPENDITURES
(issued together with the Decision No. 1908/QĐ-TLĐ of Presidium of Vietnam General Confederation of Labor dated December 19, 2016)

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decision provides detailed regulations on management of the trade union budget and assets, collection and distribution of trade union revenues, rewards and penalties related to trade union revenues and expenditures.

Article 2. Regulated entities

1. The internal trade unions, stand-alone trade unions;

2. The Confederations of Labor of districts, towns, provincial cities (hereafter referred to as “districts”); the trade unions of local branches; the trade unions of industrial parks, export processing zones, economic zones and hi-tech parks; the trade unions of parent companies and the supervisory trade unions of internal trade unions having other particular traits (hereafter referred to as the supervisory trade unions);

3. The Confederation of Labor of provinces and central-affiliated cities; the trade union of central braches and equivalent levels (hereafter referred to as “provinces”);

4. Vietnam General Confederation of Labor (VGCL);

5. The public service providers of trade unions.

Article 3. The rules of the trade union budget

1. The trade union budget is used by each trade union to exercise its rights, fulfill its obligations and maintain its operation in accordance with Law on Trade Union.

2. The trade union budget is managed according to principles of centralization, democracy, publicity, lucidity, administrative assignment and in association with rights and obligations of the trade unions.

3. The trade unions shall manage and use the trade union budget in accordance with law and regulations of the General Confederation of Labor.

4. Responsibilities to collect trade union revenues shall be assigned in a manner that they are collected more actively. Each unit which is assigned to collect the trade union revenues shall collect exactly, fully and promptly receivables in accordance with law and VGCL’s regulations of the. If a unit fails to fulfill its duty to collect the trade union revenues or fail to pay sufficient contributions to the supervisory trade union without legitimate reasons, relevant organizations and individuals shall be dealt their violations in accordance with law and VGCL’s regulations.

5. Distribution of trade union revenues shall be transparent and enables trade unions to use the trade union revenues in accordance with regulations.

6. Limits on expenditures by trade unions that have the duty to pay contributions to superior trade unions are higher than those by financially autonomous trade unions; Limit on expenditures by financially autonomous trade unions are higher than those on expenditures by trade union funded by their superior units in accordance with VGCL’s regulations

7. Rewards related to trade union revenues and expenditures aim to: encourage organizations and individuals that have positive contributions to the collection and payment of the trade union budget; ensure to collect exactly, fully and promptly; pay adequate fee and contribution to the superior trade union and use effectively the trade union budget. A unit that fulfills the duty to collect and pay trade union contributions in this year may be rewarded. In case of objective reasons, the duty to collect and pay trade union contributions is fulfilled in the first quarter of next year, the Standing Committee of the supervisory trade union will consider rewarding.

Article 4. Definitions

For the purpose of this Regulation, the terms below shall be construed as follows:

- Statutory pay rate means the salary that applies to officials, public employees, people who are paid salary and allowance and employees in authorities, organizations and public service providers of Communist Party of Vietnam, the State, socio-political organizations and state-funded central associations, state-funded associations of provinces, districts, communes and special administrative-economic units and armed forces.

- The superior trade unions of internal trade unions are Confederations of Labor of districts; the trade unions of local branches; the trade unions of industrial parks, export processing zones, economic zones and hi-tech parks; the trade unions of corporation and the supervisory trade unions having other particular traits; the Confederations of Labor of provinces, the trade unions of central branches and equivalent levels and Vietnam General Confederation of Labor .

Chapter II

THE MANAGEMENT OF TRADE UNION BUDGET AND ASSETS

Section 1. THE MANAGEMENT OF THE TRADE UNION BUDGET

Article 5. The trade union revenues and expenditures

1. The trade union revenues

Revenues of the trade union budget prescribed in Article 26 of Law on trade union dated 2012 and the Government’s Decree No. 191/2013/ND-CP dated November 21, 2013 providing detailed regulations on the trade union budget consist of:

a) The trade union fee.

b) Trade union contributions.

c) Funding from the state budget.

d) Other revenues from activities of culture, sport, business operation of the trade union; from projects, plans and programs assigned by the State; from aid, funding provided by domestic and foreign organizations and individuals; from deposit interest paid by banks, state treasuries (if any), money collected from liquidation and sale of assets; money which is recovered from wrong expenditures of the trade union budget that were stated and approved by the competent authority, etc.

2. The trade union expenditures

The trade union expenditures shall comply with Clause 2 Article 27 of Law on Trade Union dated 2012 and VGCL’s regulations.

Article 6. The system for management of the trade union budget

1. The consolidated budget estimate of the VGCL.

2. The consolidated budget estimate of Confederation of Labor of provinces.

3. The consolidated budget estimate of the supervisory trade unions.

4. Funded units that consist of: the internal trade unions, stand-alone trade unions, authorities and public service providers of trade unions.

Article 7. Distribution of responsibility for management of trade union budget

1. The Standing Committee of an internal trade union is responsible for organizing and implementing missions of trade union revenues and expenditures and management of its budget according to the assignment of the VGCL; making the cost estimate; implementing the cost estimate and financial statement; disclosing the cost estimate and financial statement of the trade union budget; issuing and complying with regulations on revenues and expenditures of internal trade unions.

2. The Standing Committee of a supervisory trade union is responsible for organizing and implementing missions of trade union revenues and expenditures and management of its budget according to the assignment of the VGCL; making the cost estimate ; implementing the cost estimate and financial statement; disclosing the cost estimate and financial statement; inspecting and instructing the inferior trade union to implement the mission of trade union revenues and expenditures and management of their trade union budget and pay trade union contributions to superior trade unions and approving the cost estimate and financial statement of its inferior trade unions.

3. The Standing Committee of Confederation of Labor of a province is responsible for organizing and implementing the mission of trade union revenues and expenditures and management of its budget according to the assignment of the General Confederation of Labor; making the cost estimate ; implementing the cost estimate and financial statement; showing publicly the cost estimate and financial statement; inspecting and instructing its inferior trade unions to implement the mission of trade union revenues and expenditure and management of their budget and pay trade union contributions the superior trade union and approving the cost estimates and financial statements of its inferior trade unions.

4. The Presidium of the General Confederation of Labor is responsible for providing guidance on and organizing the mission of trade union revenues and expenditures and management of the Vietnam trade union budget; deciding the principles of formulation, approval and distribution of annual cost estimates; consolidating and approving the cost estimates and financial statements of the consolidated budget estimates of inferior trade unions; inspecting and guiding its inferior trade unions to implement the mission of trade union revenues and expenditures and management of their trade union budget and pay trade union contributions to VGCL; promulgating guiding regulations in collection, distribution, use and management of trade union budget in accordance with Clause 2 Article 12 of the Government’s Decree No. 191/2013/ND-CP providing detailed regulations on the trade union budget and approving the annual cost estimates and financial statements.

5. The power to decide the use of the trade union budget:

a) The Presidium of the General Confederation of Labor has the power to:

- Approve the guidelines on financial investment (except for term deposits at banks) and provision of charter capital that is more than 2 billion VND.

- Approve the guidelines on using the trade union budget for granting loans to inferior trade unions.

- Approve projects that involve loans exceeding 2 billion VND taken by inferior trade unions.

b) The Standing Committee of Confederation of Labor of provinces has the power to:

- Approve the guidelines on using the trade union budget for financial investment (except for term deposits at banks), providing charter capital to enterprises of the trade union up to 2 billion VND according to regulations on organization and management of the finance of trade union enterprises.

- Approve the guidelines on using the trade union budget for granting loans of 2 billion VND or less to its affiliated trade unions.

- Approve projects that involve loans of 2 billion VND or less taken by inferior trade unions.

* With regard to the trade union of national defense that has no Standing Committee, the power to decide the above-mentioned issues is held by Head of this unit.

c) The power of the Heads of public service providers affiliated to VGCL

The financially autonomous public service providers and public service providers that apply the financial structure of single-member limited liability company of the trade union may decide to take out loans and raise capital of 2 billion VND or less. The amount exceeding 2 billion VND shall be reported to the owner to be approved.

Article 8. When a cost estimates is approved by the superior trade unions, the trade unions shall fulfill following responsibilities:

- Collection of the trade union revenues shall be exact, adequate and timely.

- The heads of funded units decide to use their trade union budget in accordance with regulations, standards and limit prescribed by the State and VGCL. The trade unions shall not set up revenues and expenditures against regulations of the State and the VGCL.

- The trade unions shall make the financial provision when making annual cost estimates and the minimum provision is 10 percent of the general regular expenditures.

Article 9. Trade union revenues and expenditures; funding for social activities, projects, etc shall be followed in account books of units and stated fully and promptly. Accounting records shall comply with accounting regulations of administrative units prescribed by the State and VGCL.

Accounting units of trade unions may open a deposit account at banks or state treasuries to manage trade union revenues and expenditures. Accountants shall manage strictly short term and long term deposits and compare them with the balance of banks and record exactly and promptly capitals and interests in the account books and reports of their organizations.

Each accounting unit only has a cash fund. The cash fund shall be managed strictly, inventoried regularly or unexpectedly every month and cash is restricted to be used .The maximum remainder of the cash fund at the end of month is 2 percent of the total regular expenditures according to the approved estimate and shall be prescribed in regulations on trade union expenditures and management of its budget.

Article 10. The annual cost estimate and financial statement of the a trade union shall be submitted to its Standing Committee and Inspection Committee at the same level and disclosed according to the VGCL’s instruction.

Article 11. The fiscal year of the trade union is from January 1 to December 31 in solar year.

1. With regard to the trade unions, the time for submitting the cost estimate and financial statement of trade union budget is specified as follows:

a) The cost estimates of the trade union budget of Confederation of Labor of provinces in the following year shall be submitted to the VGCL before November 31. The financial statement of the trade union budget of the previous year shall be submitted to the VGCL before March 31 in the following year.

b) The Confederation of Labor of provinces specify the time for submitting reports on cost estimates and financial statements of inferior and affiliated trade unions in accordance with regulations in this Article.

2. With regard to public service providers affiliated to VGCL: The cost estimates in the following year shall be submitted to the owner before November 15 every year. The financial statement of the previous year shall be submitted to the owner before March 15 in the following year.

Article 12. The management and use of the redundant trade union revenues.

1. The trade union budget that is unused by November 31 will be carried forward to the trade union budget of the following year.

2. The trade unions may use the redundant trade union revenues for financial investment in accordance with regulations and law, providing the charter capital to affiliated units according to regulations on organization and management of the trade union budget; investing in capital construction, purchasing and balancing the expenditures of estimate year but not more than 50 percent of redundant amount by the end of the previous year (including the redundant amount of financial investment, charter capital provision and accumulated capital construction investment).The redundant trade union revenues by the end of the previous year that is used for regular expenditures and capital construction investment in fiscal year shall be showed in estimates and approved by the competent superior trade union.

3. Deposits and term deposits will not apply the above-mentioned limit. Change from demand deposits to term deposits shall be decided by organizations owning these bank deposits.

4. According to decision of competent authority, the use of the redundant trade union revenues for provision of charter capital, investment in capital construction and purchase of shares according to the State’s regulations shall be recorded as a reduction in the redundant trade union revenue of trade unions by the end of fiscal year and an increase in corresponding capital, followed, paid and stated according to financial and accounting regulations of the State and VGCL’s regulations to ensure the lucidity of funding management.

Section 2. REGULATIONS ON THE MANAGEMENT OF THE TRADE UNION ASSETS

Article 13. The trade union assets includes: Assets from the contribution of the trade unionists, assets from the trade union budget, assets whose ownership is transferred to the trade union by the State and other appropriate sources. The VGCL exercises the proprietary rights and obligations of the trade union assets in accordance with regulations and law and assign its inferior units to use and manage them.

Article 14. The trade union assets of units shall be used and managed in accordance with Law on the Trade Union dated 2012 and applicable regulations providing guidance on management and use of the state assets.

Article 15. Receipt and transfer of the trade union assets

1. Before transferring the trade union assets to other units that are not affiliated to trade unions according to the decision of the competent authority, units that are assigned to manage and use assets shall ask the VGCL’s opinion.

2. Internal transfers of assets in a unit or between the superior trade unions or the internal trade unions affiliated to Confederation of Labor of provinces will be decided by the Standing Committee of the Confederation of Labor of provinces after opinions of transferors and transferees are offered.

3. Transfer of assets between the Confederations of Labor of provinces will be decided by the VGCL after opinions of transferors and transferees are offered.

Article 16. The power to decide and approve cost estimates and financial statements of investment in capital construction, assets procurement and use of assets for rent, joint-venture or association.

1. The Presidium of the General Confederation of Labor has the power to:

- Approve the guidelines on investment in capital construction and assets procurement using the state budget that were granted to the VGCL and the funding from the VGCL.

- Approve the guidelines on investment in capital construction and assets procurement using the trade union budget (including other sources but the trade union decide to invest) exceeding 2 million VND and authorize the Standing Board of Confederation of Labor of provinces to carry out the process of investment in capital construction in accordance with regulations on construction and bidding.

- Approve the guidelines on procurement of new cars and liquidation of old cars of trade unions, public service providers and the trade union enterprises (including joint-stock companies whose control stocks are held by the trade union).

- Approve the guidelines on using assets of public service providers of the trade unions for rent, joint-venture or association whose contract’s value exceeds 2 billion VND in accordance with regulations and law.

2. The Standing Committee of Confederation of Labor of provinces has the power to:

- Approve the guidelines on the investment in capital construction and procurement using the trade union budget up to 2 billion VND. Implement the process of construction investment and bidding of investment projects using its budget exceeding 2 billion VND after the guideline is approved by the VGCL.

- Approve the guidelines on using assets of public service providers for rent, joint-venture or association whose maximum contract’s value is 2 billion VND in accordance with regulations and law.

3. The power of the Heads of public service providers affiliated to VGCL related to approval of capital construction investment and procurement of assets:

- Projects on the investment in capital construction and procurement of fixed assets using the trade union budget shall be approved by the VGCL.

- With regard to projects on capital construction and procurement of assets (except for cars) using non-business contribution; using non-business contribution for financial investment (except for term deposits) and contributing capital to joint-venture and association: Financially autonomous units may decide projects whose maximum value is 2 billion VND, partial financially autonomous units may decide projects whose maximum value is 1 billion VND and units funded by budget may decide the projects whose maximum value is 500 million VND.

4. The trade union that makes decision on investment and procurement assets will decide to liquidate its assets.

Article 17. Management of construction, repair and procurement of assets

Management of capital construction, repair and procurement of assets of the trade union authorities shall comply with procedures for investment. Payment and statement of investment capital shall comply with regulations on capital construction investment and bidding.

When an internal trade union consolidates the financial statements of investment in capital construction and procurement of assets to submit its financial statement to its supervisory trade union, this internal trade union shall submit dossiers of the financial statement of investment in capital construction and assets procurement together with its financial statement.

An investment in capital construction and repair using more than 200 million VND shall have the cost estimate, design and report on estimate’s commission before it is implemented. When works finish, they shall be audited or commissioned by the competent authority.

An investment in capital construction and repair using from 50 million VND to under 200 million VND shall have the dossiers of design, cost estimate and estimate’s commission before being implemented and approval of financial statement of completed works after being commissioned.

Article 18. Funded units of the trade union shall keep track of management and use of the trade union assets; record exactly, fully and promptly the historical costs, increases, decreases, depreciation of fixed asset and disclose the annual management and use of assets in accordance with the State’s regulations.

Chapter III

RESPONSIBILITIES TO COLLECT TRADE UNION REVENUES AND DISTRIBUTION OF TRADE UNION REVENUES

Section 1. RESPONSIBILITIES TO COLLECT TRADE UNION CONTRIBUTIONS AND METHODS FOR COLLECTION OF TRADE UNION CONTRIBUTIONS

Article 19. Responsibilities to collect trade union contributions and methods for collection of trade union contributions

Authorities, organizations and enterprises shall pay trade union contributions to the trade union in accordance with Law on Trade Union and the Government’s Decree providing detailed regulations on the trade union budget. Responsibilities to collect trade union contributions assigned by the VGCL are specified as follows:

1. With regard to administrative units totally or partially funded by the central budget or local budget

The supervisory trade union, Confederation of Labor of provinces shall collect trade union contributions from their affiliated units and announce the payment of trade union contributions to subjects that have the duty to pay trade union contributions and simultaneously announce it to the state treasuries of provinces or state treasuries of districts to collect trade union contributions.

2. With regard to authorities, organizations, enterprises and public service providers that are not funded by the state budget having the trade union or not

The Confederation of Labor of provinces will collect directly or assign their supervisory trade unions to collect and announce the payment of trade union contributions to people who have duty to pay trade unions contribution to implement.

3. The Confederation of Labor of provinces and supervisory trade unions shall only be assigned to collect trade union contributions from following units:

- Internal trade unions of state-owned enterprises

- Trade unions of enterprises (except for state-owned enterprises) that have more than five thousand employees, have accounts, the trade union accountants, well fulfill the duty to collect trade union contributions within 3 consecutive years, report on cost estimates and financial statement of the trade union budget and transfer trade union contributions to the supervisory trade union fully and promptly.

- Units that are regulated entities of the Government’s Decree No. 135/2005/ND-CP dated November 8, 2011 on contracting agricultural land, land for production forests, land for aquiculture in state farms and afforestation yards.

4. Trade unions shall promulgate Decision on assignment of responsibilities to collect trade union contributions (hereafter referred to as Decision on assignment) according to the list of assigned subjects that have duty to pay trade union contributions in order that its inferior trade unions collect trade union contributions.

5. The methods for collection of trade union contributions of organizations, enterprises and public service providers that are not funded by the state budget will follow the particular VGCL’s instruction.

Article 20. Responsibilities to collect the trade union fee and other revenues

1. The trade union fee shall be paid by the trade unionists and collected by internal trade unions.

2. The unit that generates revenues prescribed in Clause 4 Article 26 of Law on the Trade Union dated 2012 shall collect them.

Section 2: DISTRIBUTION OF TRADE UNION REVENUES

Article 21: Distribution of trade union revenues to internal trade unions

1. An internal trade union may retain a certain proportion of the total trade union contributions and total trade union fees collected according to the annual guidance of the VGCL’s Presidium and may retain 100% of its other revenues according to regulations of law and General Confederation.

2. An internal trade union shall transfer its trade union contribution to its supervisory trade union.

An internal trade union shall transfer its trade union contribution to its superior trade union (the trade union that is assigned to manage the trade union budget) a proportion of the total trade union contributions and total trade union fees collected according to the annual guidance of the VGCL’s Presidium. The internal trade union shall pay trade union contributions according to the cost estimate of this year or revenues of financial statement (if the financial statement has been made).

3. Provision of funding for internal trade unions that are not assigned to collect trade union contributions.

After receiving trade union contributions from authorities, organizations and enterprises, the supervisory trade union that is assigned to collect trade union contributions shall provide funding for its internal trade unions within 05 working days.

4. With regard to authorities, organizations and enterprises that have not established their internal trade unions: After receiving trade union contributions from authorities, organizations and enterprises, the supervisory trade union that is assigned to collect trade union contributions may retain a certain proportion of the total trade union contributions collected according to the annual guidance of the VGCL’s Presidium for expenditures on propagation, recruitment of trade unionists and establishment of internal trade unions, agreement of collective labor agreements, protection and care of employees in these units. At the end of year, the redundant trade union contributions using for above-mentioned activities shall be managed, followed and returned to authorities, organizations and enterprises when their trade unions are established. In the cases where these authorities, organizations and enterprises go bankrupt or dissolve, trade union contributions collected shall be recorded as an increase in of their supervisory trade union revenues.

Article 22: Distribution of trade union revenues to superior trade unions of internal trade unions

Superior trade unions of internal trade unions may retain a certain proportion of the total trade union contributions and fees collected according to the annual guidance of the VGCL’s Presidium. Superior trade unions of internal trade unions may use their own revenues.

1. Distribution of the trade union revenues between Confederation of Labor of provinces and their superior trade unions will be regulated by Confederation of Labor of provinces until there is VGCL’s guidance.

2. Distribution of the trade union revenues between the VGCL and Confederation of Labor of provinces is specified as follows:

a) Units that contribute to VGCL.

Confederation of Labor of provinces whose amount of collected trade union contribution and fees has the difference of more than 10 percent in comparison with expenditures of units (including supervisory trade unions and Confederation of Labor of provinces) according to the expenditure limit prescribed in annual announcement of the VGCL shall contribute to VGCL.

Trade union contributions paid to the General Confederation = Total collected trade union contribution and fees of this unit multiplied by following contribution rates:

- With regard to maximum revenues that is 500 billion VND:

- The revenue that is over 500 billion VND:

Units that have the amount of collected trade union and fee over 500 million VND shall contribute to the VGCL at level 1 of above table together with the amount in excess of 500 billion VND that shall be multiplied by the rate of 5,5 %.

The superior trade unions of internal trade unions shall contribute to VGCL according to the cost estimate of this year or financial statement (if the financial statement has been made).

If the revenue of financial statement exceeds the revenues of cost estimate level, superior trade unions of internal trade unions shall contribute to VGCL according to the cost estimate level and the exceeding amount shall be multiplied by the contribution rate of next level.

The Presidium of the General Confederation considers adjusting contribution rate of units that do not comply with the contribution rate prescribed in above-mentioned regulations when allocating annual estimates.

b) Financially autonomous units

Units whose amount of collected trade union contribution and fees has the difference of fewer than 10 percent in comparison with expenditures of units (including the supervisory trade unions and Confederation of Labor of provinces) according to expenditure limit prescribed in annual announcement of the VGCL shall be defined as financially autonomous units.

c) Funded units

Units whose amount of collected trade union contribution and fees do not balance the accounts according to limit of fulltime trade union officials, expenditure limit, adjustment coefficient applying to mountainous, remote and isolated regions announced annually by the VGCL shall be provided funding equal to the difference.

If the quantity of fulltime trade union officials of a superior trade union of internal trade union defined according to above-mentioned limit and adjustment coefficient is more than the quantity of fulltime trade union officials announced by the VGCL, the quantity of fulltime trade union officials announced by the VGCL will be the basis for calculation of funding.

Apart from above-mentioned regulations, the VGCL’s Presidium will consider deciding to provide funding for units that are not financially autonomous.

3. Use of VGCL’s revenues.

VGCL’s revenues is used for providing funding for the VGCL’s Office, its affiliated units and above mentioned units; creating backup fund of the VGCL and providing other supports to units according to decision of VGCL’s Presidium.

4. Trade union contributions used for direction and cooperation (comply with the VGCL’s Decision No. 887/QD-TLD dated on July 2, 2015).

a) Trade unions of central branches and equivalent levels shall pay the trade union contribution used for direction and cooperation to the VGCL equal to4 percent of the collected trade union contributions that may be used by supervisory trade unions.

b) The Confederation of Labor of provinces shall pay trade union contribution used for direction and cooperation to the VGCL equal to4 percent of collected trade union contributions that may be used by supervisory trade unions.

Chapter IV

PAYMENT OF THE TRADE UNION FEE

Article 23. Subjects, rate of payment and salary used as the basis for payment of the trade union fee

1. With regard to the trade unionists of regulatory agencies; political organizations, socio-political organizations, socio-political and professional organizations, social organizations, socio-professional organizations; units of the people’s armed forces and trade unionists of public service providers that are paid according to payroll and salary scale prescribed by the State's regulations: The monthly rate of payment of trade union fee shall be 1 % of salary that is used as a basis for social insurance payment according to regulations of Law on Social Insurance.

The salary that is used as the basis for social insurance payment is the salary paid according to quality and position, salary on the labor contract or working contract and position allowances and seniority allowances. If salaries used as the basis for social insurance payment changes, those used as the basis for the payment of trade union fee will also change according to regulations of law on social insurance.

2. With regard to the trade unionists of state-owned enterprises (including the trade unionists of joint-stock company whose control stocks are held by the State): the monthly rate of payment shall be 1% of real salary (the salary minus payment for social insurance, health insurance, unemployment insurance and personal income tax of trade unionists) but not exceeding 10% of statutory pay rate prescribed by the State’s regulations.

3. With regard to the trade unionists of non-state enterprises (including the trade unionists of joint-stock companies whose control stocks are not held by the State); the trade unionists of non-public units whose salaries do not follow the payroll and salary scale prescribed by the State; trade unionists of co-operatives, foreign and international organizations operating in the territory of Vietnam, executive offices of foreign partners of business cooperation contract in Vietnam and the trade unionist working abroad: the monthly rate of payment shall be 1% of the salary that is used as the basis for social insurance payment in accordance with regulations of law on social insurance but not exceeding 10% of the statutory pay rate prescribed by the State’s regulations.

4. Internal trade unions prescribed in Clauses 2 and 3 of this Article may collect the trade union fee from trade unionists equal to 1% of their real salaries (the salary minus the payment for social insurance, health insurance, unemployment insurance and personal income tax of trade unionists) or over if this rate is consented by the Standing Committee of wide-open internal trade union (group leader of trade union or over) through a Resolution or writing and specified in Regulation on internal expenditures of internal trade unions. The collected trade union fee that exceeds the amount prescribed in Clauses 2 and 3 of this Article shall be returned fully to internal trade unions in order to supplement the operation expenditure in accordance with regulations. When submitting the financial statement, an internal trade union shall separate the exceeding amount according to prescribed form in order to identify the trade union fee that shall be paid to its supervisory trade union.

5. The trade unionists of stand-alone trade unions and enterprises whose salary used as the basis for the payment of trade union fee cannot be identified and trade unionists that do not have the duty to pay social insurance shall pay the trade union fee according to fixed rate but not lower than 1% of the statutory pay rate prescribed by the State's regulations.

6. Trade unionists receive the social insurance benefits within one month or more are not required to pay the trade union fee during the period of receiving benefits. Trade unionists are unemployed, do not have income or on personal leave within one month or more without salary are not required to pay the trade union fee during these period.

Article 24. Methods for payment and management of the trade union fee

1. Methods for payment of the trade union fee

a) Trade unionists pay the trade union fee directly and monthly to the trade union group, trade union divisions, trade union affiliates, internal trade unions and stand-alone trade unions (according to assignment of internal trade unions and stand-alone trade unions).

b) The trade union fee is deducted from the month salary of trade unionists (cash or transfer) after the trade unionists agree. In this case, amount of collected trade union fee shall be confirmed by the internal accounting department and a list of trade unionists that have paid the trade union shall be made.

c) Trade unionists and internal trade unions are encouraged to use modern technologies (such as personal accounts, ATM, etc) for collection and payment of the trade union fee on the basis of agreements between trade unionists and internal trade unions and written consent of supervisory trade unions.

2. Management of the trade union fee”

Internal trade unions and stand-alone trade unions that are assigned to collect the trade union fee from the trade unionists shall keep the records, record and reflect fully and promptly the monthly payment of trade union fee according to the list of their trade unionists; preserve and store records of collection of the trade union fee in accordance with law on accounting and consolidate the financial statements and submit them to their superior trade unions. Distribution, use and management of trade union fee shall comply with VGCL’s regulations.

Chapter V

REWARDS AND PENALTIES RELATED TO COLLECTION AND PAYMENT OF TRADE UNION REVENUES

Article 25. Rewarded entities

1. Collectives and individuals in trade union authorities and internal trade unions that direct and organize the collection and payment of the trade union revenues conduct research into and set up structure of trade union revenues and expenditure and manage the trade union budget.

2. Managers, accountants of authorities, organizations and enterprises that directly pay trade union contributions to the trade union organizations and provide funding for the trade unions.

3. Collectives and individuals that reorganize and provide instruction on tasks of trade union budget in accordance with regulations (inspection, audit, etc).

4. Officials of regulatory agencies that join and coordinate to set up methods for revenues, expenditures and management of the trade union budget.

5. Collectives and individuals of regulatory agencies (the state treasuries, authorities of finance, tax, labor inspection, etc) that coordinate with trade unions to collect and inspect trade union contributions.

6. Other cases that related to collection and payment of the trade union budget.

Article 26. Reward levels

1. Rewards for collection of the trade union revenues

1.1. Rewards for collection of trade union contributions and fee.

a) Internal trade unions of state-owned enterprises and public service providers that are assigned to collect trade union contributions (if any) and fee may spend 1% of total trade union contribution and fee collected on rewards.

b) Internal trade unions of non-state enterprises and non-public service providers that are assigned to collect trade union contributions (if any) and fee may spend 2% of total trade union contribution and fee collected on rewards.

c) Supervisory trade unions are assigned to collect trade union contributions from entities prescribed in Point b may spend 2% of total trade union contribution and fee collected on rewards for entities prescribed in Clause 2 Article 25 (1% of total trade union contribution and fee collected) and other entities (1% of total trade union contributions and fee collected).

d) Internal trade unions are only assigned to collect the trade union fee and rewarded using the total trade union fee collected according to rates prescribed in Points a and b.

dd) The superior trade unions of internal trade unions that are assigned to collect trade union contributions from authorities, organizations and enterprises that have not established their internal trade unions may spend 5% of total trade union contributions collected on rewards. In which, entities prescribed in Clause 2 Article 25 may be rewarded up to 3% of total trade union contributions collected.

e) Rewards for collection of trade union contributions from administrative units.

e.1. Reward for collection of trade union contributions from administrative units that are funded by local state budget.

- The superior trade unions that are assigned to collect trade union contributions from administrative units that are funded by local state budget may spend 1.3 % of total trade union contributions collected on rewards. In which:

+ Reward for entities prescribed in Clause 2 Article 25 of this Regulation is 0.8%

+ Reward for entities prescribed in Clauses 1, 3, 4, 5 and 6 Article 25 of this Regulation is 0.5%

- Confederation of Labor of provinces may spend 0.2 % of total trade union contributions collected from administrative units that are funded by local state budget according to annual financial statements on rewards for entities prescribed in Clauses 1, 4, 5, 6 Article 25 of this Regulation (reward according to the cost estimate or revenues in financial statement if the financial statement has been made).

e.2. Rewards for collection of trade union contributions from administrative units that are funded by the central state budget.

- The superior trade unions that are assigned to collect trade union contributions from administrative units that are funded by central state budget may spend 1,15 % of total trade union contribution collected on rewards. In which:

+ Reward for entities prescribed in Clause 2 Article 25 of this Regulation is 0.8%

+ Reward for entities prescribed in Clauses 1, 3, 4, 5 and 6 Article 25 of this Regulation is 0.35%

- Confederation of Labor of provinces may spend 0,2 % of total trade union contributions collected from administrative units that are funded by central state budget according to annual financial statements of trade unions on rewards for entities prescribed in Clauses 1, 4, 5, 6 Article 25 of this Regulation (reward according to the cost estimate or revenues in financial statement if the financial statement has been made).

- Accounting units of consolidated budget estimate of the VGCL may spend 0.15% of total trade union contributions collected from administrative units funded by central state budget according to annual financial statements of the trade union on rewards for entities prescribed in Clauses 1, 4, 5 and 6 Article 25 of this Regulation (reward according to the cost estimate or revenues in financial statement if the financial statement has been made).

1.2. Other rewards for collection

- Rewards for authorities, organizations and enterprises that support trade union activities shall be 5% of collected amount but not exceeding 200 million VND per year. Specific rate of reward for collectives and individuals that mobilize, organize and support trade union activities will be decided by units that generate these revenues.

1.3. Reward for coordination in collection of trade union contributions and fee.

The Confederation of Labor of provinces or assigned supervisory trade unions that coordinate with authorities of tax, labor, inspectorate, social insurance, etc to collect trade union contributions from non-state enterprises, non-public service providers may spend 7% of total trade union contributions collected on rewards for organizations and individuals that coordinate in collection.

1.4. Reward for inspection and collection of arrears

After the financial statement is approved, if the inspectorate, inspectors and auditors detect lack of deduction or payment, unpaid trade union contributions and fee or wrong expenditures and the inspectorate decides to take back these amounts (including in the cases where units have not made the financial statement in excess of time limit for submitting annual financial statement according to VGCL’s regulations), the rate of reward for inspectors and auditors shall be 5% of total collected amount.

Rate of reward for inspectors shall be decided by the Head of unit that establishes the inspectorate.

2. Reward for transfer of trade union revenues to superior trade unions:

2.1. Internal trade unions

Rewarded rate shall be 2% of total amount transferred according to the plan. Rewarded rate shall be 4% of total amount transferred in excess of the plan.

2.2 The superior trade unions of internal trade union:

Rewarded rate shall be 1% of total amount transferred according to the plan. Rewarded rate shall be 3% of total amount transferred in excess of the plan.

2.3 Enterprises, and public service providers of the trade union that pay profits

Trade union enterprises that pay their profits and public service providers affiliated to trade unions that pay the difference between revenues and expenditures in accordance with VGCL’s regulations may be rewarded 5% of the paid amount according to plan and 10% of paid amount in excess of the plan.

2.4. Representatives of the owner that pay profits, difference amount between revenues and expenditures collected from enterprises and non-business service providers affiliated to the trade union may be rewarded 5% of the paid amount according to plan and 10% of paid amount in excess of the plan.

3. Rewards for payment of trade union contributions used for direction and coordination

The trade unions of central branches and equivalent levels and Confederation of Labor of provinces that fulfill the duty to pay trade union contributions used for direction and coordination to the VGCL may be rewarded 5% of paid amount by the VGCL.

The supervisory trade unions that fulfill the duty to pay trade union contributions used for direction and coordination to the Confederation of Labor of provinces may be rewarded 5% of paid amount by the Confederation of Labor of provinces.

Article 27. Funding for rewards and financial statement of rewards

1. Rewards for collection of the trade union revenues: According to the result of collection and rewarded rate prescribed in Article 26 of this Regulation, trade unions that are assigned to collect trade union revenues may reward and make the financial statement on reward using their funding.

2. Rewards for transfer of trade union contributions: Units that received trade union contributions from their inferior trade unions will decide to reward, grant reward money and make the financial statement on reward.

3. Rewards for inspection and collection of arrears: According to the inspection record and decision on inspection of the competent authority, units that receive arrears may deduct reward from collected amount, reward and make financial statement on reward.

4. Rate of reward for individuals working for the trade union authorities in a year shall not exceed 6 months’ statutory pay rate in accordance with the State's regulations. At the end of the fiscal year, the amount of reward for collectives and individuals that is redundant shall be carried forward to the authority’s budget. If trade unions do not reward for entities prescribed in Clause 2 Article 25, they shall not reward or use reward for other entities.

Article 28. Penalty for collection and payment of the trade union budget

If a unit fails to fulfill the duty to collect trade union contributions and fee (except for having proper reasons) and pay fully its contributions to its supervisory trade union, collectives and individuals that are assigned to collect and transfer its trade union contributions and fee will not be considered for the emulation title in that year and this unit shall be reported to the Standing Committee of its supervisory trade union.

Chapter VI

ORGANIZATION OF PROFESSIONAL SYSTEM FOR MANAGEMENT OF THE TRADE UNION BUDGET

Article 29. Organization of professional systems for management of the trade union budget

1. The consolidate budget estimate of the VGCL and the consolidated budget estimate of Confederation of Labor of provinces will be the Financial Board.

The Financial Board of Confederation of Labor of provinces will carry out tasks of the consolidated budget estimate and funded units of its Confederation of Labor of provinces.

2. The consolidated budget estimate of supervisory trade unions and the Standing Committee of those assign full-time or part-time accountants.

3. The Standing Committees of internal trade unions and stand-alone trade unions assign accountants of the trade union.

4. Public service providers of trade unions organize their systems for accounting or assign accountants.

5. Director of Financial Board and manager of accounting department shall work as chief accountants and exercise rights and fulfill obligations of chief accountants in accordance with regulations of law on accounting.

With regard to accounting units that do not have above-mentioned positions, the person who is assigned to work as a full-time or part-time accountant will work as a chief accountant.

Article 30. Full-time accountants of the trade union shall have Bachelor’s Degrees in accounting-finance or higher degrees and be well-informed about the trade union assignment. The trade union official working as an accountant shall be well-informed about accounting-finance profession and have the certificate of training in accounting-finance profession granted by the competent authority.

Accountants shall not work as treasurers or storekeepers or purchasers. The Head of the unit shall not assign relatives (parent, spouse or children) to work as financial staffs, accountants, treasurers or storekeepers at his/her organization.

The chief accountant and the person who work as a full-time or part-time chief accountant or treasurer may get position allowance in accordance with regulations of the State and the VGCL.

Article 31. When a new unit is established, it shall organize a system for accounting.

When a unit is dissolved, merged or separated, the Head of this unit and Director of Financial Board or manager of accounting department or accountants shall complete the financial statement before being appointed to another place. When the account holder, accountants or treasurer of the trade union do not work anymore, they shall hand over to new officials. New officials are responsible for accounting assignment and financial management from the day on which they are handed over.

When the account holder of the accounting unit of trade union is changed, Inspection Committee of the trade union at the same level or the superior trade union may inspect the finance and assets from the previous fiscal year to the time of change.

Article 32. Missions of the Financial Board of trade unions

1. The Financial Board of VGCL shall:

a) research into the State's system for finance and accounting in order to set up, instruct and inspect the systems for collection, distribution, use and management of trade union budget, business operation and investment in capital construction of the trade union.

b) carry out the tasks of accounting unit of the consolidated budget estimates; make and implement the cost estimates and financial statements, manage the budget of consolidated budget estimate of the VGCL; direct, instruct and inspect trade unions to make and implement their cost estimates and financial statements and manage the trade union budget of their inferior trade unions; inspect the payment of trade union contributions of authorities, organizations and enterprises to collect arrears and propose for taking actions against violations in accordance with law and VGCL’s regulations.

c) give counsel on execution of missions of the owner of trade union assets that are used for business operations and manage the investment in capital construction and non-refundable aids of trade unions in accordance with regulations of law.

d) organize a refresher course related to finance and accounting profession for inferior trade unions.

2. The Financial Board of Confederation of Labor of provinces shall:

a) collect the trade union distributions according to the VGCL’s assignment.

b) Direct and instruct inferior trade unions and its affiliated units to make and implement their annual cost estimates; approve and consolidate annual cost estimates and financial statements and submit them to the VGCL.

c) work as the financial director, approve financial assignments and support the Standing Committee in direction of the implementation of trade union assignments.

d) provide instruction on trade union budget and inspect budgets of inferior trade unions and their affiliated units.

dd) give the Standing Committee counsel on managing and instructing inferior trade unions to run their business operations.

g) organize a refresher course related to finance and accounting profession for inferior trade unions and their affiliated units

h) carry out the accounting tasks, total up and consolidate the revenues, expenditures and manage the finance and assets of accounting units of their consolidated budget estimates; collect, spend and manage finance and assets and carry out the accounting tasks of Confederation of Labor of provinces; pay and state trade union budget, keep track of the funding for operations of their affiliated units that have no their internal trade unions but have paid trade union contributions in accordance with VGCL’s regulations.

3. Accountants of supervisory trade unions shall:

- direct and instruct internal trade unions and its affiliated units to make and implement their annual cost estimates; approve and consolidate annual cost estimates and financial statements and submit them to Confederation of Labor of provinces which will consider approving these cost estimates and financial statements.

- collect trade union contributions according to assignment of Confederation of Labor of provinces; pay and state trade union budget and keep track of the funding for operations of their affiliated units that have no their internal trade unions but have paid trade union contributions in accordance with VGCL’s regulations.

- carry out accounting and statistical tasks of their accounting units, prepare financial statements and submit them to their supervisory trade union.

- organize a refresher course related to finance and accounting profession for inferior trade unions.

4. Accountants of internal trade unions and stand-alone trade unions shall:

- make annual cost estimates and submit them to the Standing Committee of internal trade unions or stand-alone trade unions which shall submit them to superior trade unions.

- implement cost estimates, carry out accounting and statistical tasks, prepare the financial statement and submit it to their superior trade union which will consider approving it. Serve the inspection and audit of trade union revenues and expenditures.

Chapter VII

IMPLEMENTATION

Article 33. Implementation

1. The VGCL shall:

a) promulgate regulations on responsibilities of Confederation of Labor of provinces and trade unions of central branches for collection of trade union revenues; promulgate principles of formulation of the cost estimate, collection and payment targets, expenditure limit, and limit of fulltime trade union officials that are used as the basis for allocation of annual cost estimates.

b) inspect the payment of trade union contributions of authorities, organizations and enterprises.

c) inspect and instruct the trade unions to collect, spend, distribute, use and manage the trade union budget; deduct, use and manage rewards in accordance with VGCL’s regulations.

2. Responsibilities of Confederation of Labor of provinces

According to VGCL’s regulations, Confederation of Labor of provinces shall:

a) coordinate with the state treasuries of provinces, districts and equivalent levels to collect trade union contributions of administrative unit that are funded completely or partially by the state budget.

b) promulgate regulations on responsibilities to collect trade union revenues and distribution of revenues of their trade union budget and supervisory trade unions budget; prescribe the principles of formulation of the cost estimates, expenditure limit, targets of collection and transfer and provision of funding that are used as the basis for allocation of the annual cost estimate to supervisory trade unions.

c) promulgate regulations on systems and expenditure limit for the trade union operation and protection and care of employees, management, payment and statement of trade union contributions of authorities, organizations and enterprises that have not established their internal trade unions.

d) inspect and instruct their inferior trade unions to collect, spend, distribute, use and manage the trade union budget; deduct, use and manage reward in accordance with VGCL’s regulations

dd) coordinate with People’s Committees, authorities of finance, tax, labor inspectorate, professional inspectorate at the same level to inspect the payment of trade union contributions of authorities, organizations and enterprises according to Law on Trade Union dated 2012 and the Government's Decree No.191/2013/ND-CP dated on November 21, 2013 providing detailed regulations on the trade union budget.

e) propose for administrative penalty or sue authorities, organizations and enterprises that commit the violation of payment of trade union contributions according to Article 24c of the Government's Decree No. 88/2015/NĐ-CP dated on October 7, 2015 providing amendments to the Government’s Decree No. 95/2013/NĐ-CP dated on August 22, 2013 on penalties for administrative violations against regulations on labor, social insurance, and overseas manpower supply.

3. The Standing Committees of internal trade unions, stand-alone trade unions are responsible for inspecting, supervising, speeding up and instructing their internal trade union; trade union divisions, trade union groups on revenues, expenditures, financial statement and management of the trade union fees; deducting, using and managing rewards according to VGCL’s regulations and regulations on internal expenditures of internal trade unions and stand-alone trade unions.

4. Commendation and reward

Organizations and individuals that gain achievements related to the trade union revenues and contributions may be commended and rewarded according to VGCL’s regulations.

5. Actions against violations

Collectives and individuals that commit violations related to trade union revenues and expenditures shall be dealt with corresponding to violation level and in accordance with law and VGCL’s regulations.

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