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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No.
191/2013/ND-CP
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Hanoi,
November 21, 2013
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DECREE
DETAILING
ON TRADE-UNION FINANCE
Pursuant to the December 25, 2001 Law on organization
of Government;
Pursuant to the December 16, 2002 Law on state
budget;
Pursuant to the June 20, 2012 Law on trade
union;
At the proposal of Minister of Finance;
After reaching uniformity with the Vietnam
Confederation of Labor, the Government promulgates Decree detailing on
trade-union finance,
Chapter 1.
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Article 1. Scope of regulation
1. This Decree details on trade-union finance for
revenues from trade-union fee, and support allocation amounts with state
budget.
2. For revenue source from trade-union fee remitted
by trade-union members it will comply with provisions of Charter of Vietnam
Trade Union.
3. For other revenue sources from cultural, sport,
economic activities of Trade Unions; from schemes, projects already been assigned
by State; from aids, funding of foreign and domestic organizations and
individuals, they will comply with legislations related to management and use
for each revenue source.
Article 2. Subjects of
application
1. Agencies, organizations, enterprises specified
in Article 4 of this Decree.
2. Agencies, organizations, trade unions at all
levels, individuals related to management and use of trade-union finance in
accordance with the Law on Trade Union.
Article 3. Principles in
management and use of trade-union finance
1. Trade unions shall implement management and use
of trade-union finance in accordance with the legislations and regulations of
the Vietnam Confederation of Labor.
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3. Trade Union organizations at all levels shall
implement the work of accounting, statistics, report and finalization of
trade-union finance in accordance with law on accounting and statistics.
4. Trade Union organizations which are assigned
management and use of trade-union finance may open accounts at State Treasuries
so as to reflect amounts allocated for support from state budget; may open
deposit accounts at banks so as to reflect revenues and expenditures from
trade-union fee in accordance with law on trade union.
5. Ending of budget year, revenue source of
trade-union fee not yet used will be forwarded to next year for further use in
accordance with regulations; for revenue source allocated for support from
state budget, it will comply with provisions of Law on state budget and
documents guiding law on closing budget books at the end of year.
Chapter 2.
REGULATIONS ON
TRADE-UNION FEE
Article 4. Subjects of
remitting trade-union fee
Subjects of remitting trade-union fee as prescribed
at Clause 2 Article 26 of the Law on trade union include agencies,
organizations and enterprises, regardless of whether such agencies,
organizations and enterprises has been had grassroots trade-union organizations
or not, comprising of:
1. State agencies (including People’s Committees of
communes, wards and townships), units of People’s armed forces.
2. Political organizations,
socio-political organizations, professional- socio-political organizations,
social organizations, professional- social organizations.
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4. Enterprises of all economic sectors which are
established and operate in accordance with Law on enterprises and Law in
investment.
5. Cooperatives and cooperative unions which are
established and operate in accordance with Law on cooperatives.
6. The foreign agencies and organizations,
international organizations operating on Vietnam’s territory, related to
organization and operation of trade union, executive offices of foreign parties
in business cooperation contracts in Vietnam employing Vietnamese laborers.
7. Other organizations employing laborers in
accordance with law on labor.
Article 5. The remittance level
and basis of remitting trade-union fee
The remittance level shall be 2% of salary fund
which are used as the basis for social insurance payment for employees. This
salary fund shall be total salaries of employees under objects payable social
insurance in accordance with law on social insurance.
Particularly for units of armed forces specified at
Clause 1 Article 4 of this Decree, the salary fund means total salaries of
national defense cadres, workers and public employees, employees working and
enjoying salary in plants, enterprises, grassroots units of People's army;
cadres, workers and public employees, employees working and enjoying salary in
the science-technical, non-business and serving enterprises, agencies, units of
People’s Public Security.
Article 6. Methods of remitting
trade-union fee
1. Agencies and units which are ensured all or
partly the regular operation funding from state budget shall remit trade-union
fee once every month at the same time of compulsory social insurance payment
for employees.
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2. Organizations and enterprises shall pay
trade-union one every month at the same time of compulsory social insurance
payment for employees.
3. Agriculture, forestry, fishery and salt
organizations and enterprises which pay salaries under the cycle of production
and trading shall pay trade-union fee once monthly or quarterly at the same
time of compulsory social insurance payment on the basis of registration with
trade-union organizations.
Article 7. Sources for
remitting trade-union fee
1. For agencies and units which are ensured whole
regular operation funding from state budget, state budget shall ensure whole
source for remitting trade-union fee and allocated in annual estimate of
regular expenditures of agencies and units as prescribed by law on
decentralization in management of state budget.
2. For agencies and units which are ensured partly
regular operation funding from state budget, state budget shall ensure source
for remitting trade-union fee calculated under the salary fund used as the
basis for social insurance payment for number of payroll enjoyed salaries from
state budget and allocated in annual estimate of regular expenditures of agencies
and units as prescribed by law on decentralization in management of state
budget. The remaining trade-union fee, units shall self-ensure as prescribed at
Clauses 3 and 4 of this Article.
3. For enterprises and units operating production
and trading, providing services, amounts to remit trade-union fee shall be
accounted into cost for production, trading and supplying services in the
period.
4. For remaining agencies, organizations and units,
amounts to remit trade-union fee shall be used from their sources of
operational funding as prescribed by law.
Chapter 3.
REGULATIONS ON
ALLOCATION FOR SUPPORT FROM STATE BUDGET
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1. Funding for paying yearly dues to international
organizations.
2. In case where estimate of revenue source from
trade-union finance fails to ensure estimate of expenditures for regular and
reasonable activities of trade-union organization system and activities
involving implementation of rights and duties of trade unions: At time of
making annual state budget estimates as prescribed in Law on state budget, the
Vietnam Confederation of Labor shall elaborate estimate of revenue for sources
specified at Clauses 1, 2 and 4 Article 26 of Law on trade unions and estimate
of expenditures for implementation of tasks specified at Clause 2 Article 27 of
Law on trade unions according to the regime, standards, norms of general
expenditures of State prescribed for non-business administrative agencies, and
send them to the Ministry of Finance for appraising the lacked differences,
summing up and submitting to the Government for submission to National Assembly
for support decision.
3. The regular operation funding of the public and
non-business units affiliated the Vietnam Confederation of Labor in accordance
with legislations on autonomy and self-responsibility in implementing tasks,
organizing apparatus, payroll and finance applicable to the public and
non-business units.
4. The funding for science and technology tasks
which are directly implemented by the Vietnam Confederation of Labor.
5. The funding for training and retraining cadres,
civil servants and public employees for agencies and units affiliated the
Vietnam Confederation of Labor, sectoral trade union at central level and trade
union of corporations affiliated the Vietnam Confederation of Labor.
6. The funding for implementation of national
target programs (if any).
7. The funding for tasks which competent state
agencies order with the Vietnam Confederation of Labor.
8. The funding for irregular tasks assigned by
competent authorities.
9. The counterpart funding for projects with
foreign capital source which are performed by the Vietnam Confederation of
Labor, already been approved by competent authorities.
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Article 9. Contents which are
supported from local budget
1. The regular operation funding of the public and
non-business units affiliated the Vietnam Confederation of Labor as prescribed
by law on autonomy and self-responsibility in implementing tasks, organizing
apparatus, payroll and finance applicable to the public and non-business units.
2. The funding for science and technology tasks
which are directly implemented by the Local federations of Labor.
3. The funding for training and retraining cadres,
civil servants and public employees for Local federations of Labor and trade
unions of superior level of grassroots.
4. The funding for implementation of national
target programs which are assigned by competent state agencies (if any).
5. The funding for tasks which competent state
agencies order with the Local federations of Labor.
6. The funding for irregular tasks assigned by
competent authorities.
7. Expenditures for development investment of the
local federations of Labor according to projects already been approved by
competent authorities.
Article 10. Management and use
of funding which are supported from state budget
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2. Agencies and units which
are supported from state budget must implement use of funding in accordance
with the regime, standards, norms as prescribed by competent state agencies;
ensure for use with proper purpose, thrifty and efficient use and have full
dossiers and vouchers of payment; suffer the examination, control of financial
agencies, state treasury during implementing the assigned budget estimate.
3. The making of estimate, compliance, accounting
and finalization of funding supported from state budget shall comply with
legislations on state budget and accounting, statistics.
Chapter 4.
PROVISIONS OF
IMPLEMENTATION
Article 11. Effect
1. This Decree takes effect on January 10, 2014,
particularly provision on the trade-union fee level specified at Article 5 of
this Decree shall implement from the effective date of the Law on trade union.
2. To annul the following documents:
a) Decision No. 133/2008/QD-TTg dated October 01,
2008 of the Prime Minister on deducting for paying the trade-union fee for the
enterprises with foreign investment and the executive offices of foreign
parties in the business cooperation contracts;
b) The Joint Circular No. 119/2004/TTLT/BTC-TLDLDVN
dated December 08, 2004, of the Ministry of Finance and the Vietnam
Confederation of Labor, guiding on deducting for paying the trade-union fee;
Circular No. 17/2009/TT-BTC dated January 22, 2009 of the Ministry of Finance,
guiding the deduction, remittance and use of trade union dues by
foreign-invested enterprises and executive offices of foreign parties to
business cooperation contracts.
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1. Agencies, organizations and enterprises shall:
a) Pay the trade-union fee fully and properly with
time limit to the trade unions in accordance with this Decree and regulations
of the Vietnam Confederation of Labor on decentralization of collection and
distribution of revenue source from trade-union fee;
b) To supply fully and exactly information and
documents related to responsibility for remitting trade-union fee at the
request of the trade unions and competent state agencies.
2. The Vietnam Confederation of Labor shall:
a) Formulate and promulgate standards, norms and
regime of expenditures for trade-union finance on the basis of applying the
norms and regime as prescribed by State in order to ensure satisfactory of
management requirements in system of trade unions; stipulate the
decentralization of collection, distribution of revenue sources and management
of revenue sources (member fee, trade-union fee, and other revenues in
accordance with regulation) for implementation in system of trade unions;
b) Formulate and promulgate the norms of allocating
the regular operation expenditure estimate for its affiliated units and trade
unions at all levels on the basis of applying the norms of allocating the
administrative management expenditure estimates for Ministries,
Ministerial-level agencies, Governmental agencies, and other agencies at Central
level as prescribed by the Prime Minister so as to ensure the publicity,
transparency in allocation of estimates, management and use of trade-union
finance;
c) Provide directions for the trade unions at all
levels in managing and using trade-union fee in accordance with regulations;
assume the prime responsibility for, and coordinate with financial agencies,
tax agencies, labor inspectorates at the same level in examining, inspecting
the implementation of remitting trade-union fee of agencies, organizations and
enterprises; propose functional agencies for handling violations of remitting
trade-union fee.
3. The Ministry of Finance shall arrange central
budget involving the trade-union finance support as prescribed at Article 8 of
this Decree.
4. Chairpersons of People’s Committees of provinces
and central-affiliated cities shall allocate the local budget involving the
trade-union finance support as prescribed at Article 9 of this Decree as
prescribed by law on decentralization in managing state budget.
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Ministers, Heads of ministerial-level agencies,
Heads of Governmental agencies, Chairpersons of People’s Committees of
provinces and central-affiliated cities shall implement this Decree.
ON BEHALF OF
THE GOVERNMENT
THE PRIME MINISTER
Nguyen Tan Dung