- Is the trade union required to prepare a dossier to apply for reimbursement of trade union budget and trade union fee from their respective trade union of direct higher-level, or Are they allowed to withhold the amount they are entitled to and send the rest?
Trade union’s budget: in principle, the trade union’s budget is contributed by the enterprise is equal to 02% of the salary fund on which SI payment is based. In 2021, all trade union’s budget will be collected by the Province Labour Federation. However, the grassroots trade union was established in the enterprise is allowed to keep 71% of the total trade union’s budget and submits the remaining 29% to the trade union at a direct higher level. The submission of the trade union’s budget is carried at the same time with payment of types of compulsory insurance (monthly, quarterly, or semi-annually).
Trade union’s due: The Employee as a trade union member is obliged to pay the trade union’s due on a monthly basis and is equal to 1% of the salary serving as a basis for paying compulsory SI of the Employee, but not exceeding 10% of the base salary as prescribed by the State. Accordingly, the grassroots trade union is responsible for collecting such union dues, keeping 60% of the trade union’s dues, and submitting the rest to the trade union at a direct higher level.
2. What kind of activity can be paid for from those two sources of finance? Can the grassroots trade union open a bank account under its name?
Trade union’s dues and budget are sources of finance to fund activities of the grassroots trade union. Grassroots trade union’s funding is used for activities relating to the performance of trade union’s rights and responsibilities; and to maintain the operation of the trade union system, including activities as follows:
(i) To propagate, disseminate and educate about the Party’s agenda, undertakings, policies, and the laws of the State; improve professional qualifications and skills for the Employees;
(ii) To organise activities representing the Employees and protecting their legitimate rights and obligations;
(iii) To develop trade union’s members, establish grassroots trade unions, and strongly formulate such organisation;
(iv) To organise competitions initiated by the Trade Union;
(v) To train trade union’s members; to develop the Employees potentially competent for the positions in the Party, State, and Trade Union.
(vi) To organise cultural, sport, and travelling activities for the Employees;
(vii) To organise activities on gender and gender equality;
(viii) To visit members and the Employees who are sick, pregnant, or in difficult situations; to organise other caring activities for the Employees;
(ix) To encourage and reward Employees, and their children, for achievements in education and work;
(x) To pay salary to specialised trade union members and allowance for non-specialised trade union members;
(xi) To making payment for activities of trade unions; and
(xii) Other activities.
Furthermore, the trade union responsible for managing and spending trade union’s finance can open an account at the State Treasury to deposit amounts funded by the State; open an account at a bank to deposit amounts funded by trade union’s fee and budget under the Law on Trade Union.
 Article 26.2 of the Law on Trade Union and Article 4 of Decree 191/2013/ND-CP by the Government dated 21 November 2013
 Article 19, 20, and 24 of Decision 1908/QD-TLD dated 19 December 2016 and 2.4 Section II Guideline No. 11/HD-TLD dated 01October 2020
 Article 23.3 of Decision 1908/QD-TLD dated 19 December 2016
 Article 20.1 of Decision 1908/QD-TLD dated 19 December 2016
 Article 26 of the Law on Trade Union
 Article 27 of the Law on Trade Union
 Article 3.4 of Decree No. 191/2013/ND-CP by the Government dated 21 November /2013 and Article 9 of Decision No. 1908/QD-TLD dated 19 December 2018