DECISION

ON THE PROMULGATION OF THE REGULATION ON MANAGEMENT OF TRADE UNION FINANCE AND PROPERTY, COLLECTION AND DISTRIBUTION OF REVENUE SOURCES, AND REWARDS AND PENALTIES RELATED TO THE COLLECTION AND REMITTANCE OF TRADE UNION FINANCES

PRESIDIUM OF THE VIETNAM GENERAL CONFEDERATION OF LABOR

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

Pursuant to other relevant legal normative documents currently in force;

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

HEREBY DECIDES

Article 1. To promulgate the Regulation on management of trade union finance and property, collection and distribution of revenue sources, and rewards and penalties related to the collection and remittance of trade union finances.

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Article 3. The departments and units under the General Confederation, trade unions at all levels, and public sector entities of trade unions shall implement this Decision./.

ON BEHALF OF THE PRESIDIUM
PRESIDENT




Nguyen Dinh Khang

REGULATIONS

ON THE MANAGEMENT OF TRADE UNION FINANCE AND PROPERTY, COLLECTION AND DISTRIBUTION OF REVENUE SOURCES, AND REWARDS AND PENALTIES RELATED TO THE COLLECTION AND REMITTANCE OF TRADE UNION FINANCES
(Enclosed with Decision No. 1408/QD-TLD dated August 01, 2024 of the Presidium of the Viet Nam General Confederation of Labor)

Chapter I

GENERAL PROVISIONS

Article 1. Scope

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Article 2. Regulated entities

1. Grassroots trade unions and occupational unions;

2. District-level, town-level, and city-level Labor federations of districts, towns, provincial cities, cities affiliated to provinces or centrally affiliated cities; trade unions of local sectors; trade unions of economic groups and corporations; trade unions of industrial zones, export processing zones, economic zones, high-tech zones, and other immediate superior trade unions with specific characteristics (hereinafter referred to as immediate superior trade unions);

3. Labor federations of provinces or centrally affiliated cities; trade unions of central sectors; trade unions of economic groups and corporations under the General Confederation (hereinafter referred to as province-level Labor federations and equivalents);

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

5. Trade union-affiliated public sector entities and trade union-owned enterprises.

Article 3. Principles of trade union finance management and use

1. Trade union finance is a condition to ensure the performance of the rights and responsibilities of trade unions and to maintain the operation of the trade union system in accordance with the Law on Trade Union.

2. Trade union finance shall be managed in a centralized, democratic, public, and transparent manner, with assigned responsibilities and decentralized management, linking authority with accountability at all trade union levels.

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4. The decentralization of trade union finance collection shall promote autonomy in financial collection. The delegated unit must ensure the accurate, sufficient, and timely collection of trade union revenues as prescribed by law and by the General Confederation. Any unit that, without a legitimate reason, fails to meet the planned target for the collection of trade union dues contributed by employers (hereinafter referred to as trade union dues) and trade union membership fees paid by union members (hereinafter referred to as trade union membership fees); or fails to fulfill its obligations to remit funds to the superior trade union, shall be subject to review and disciplinary action for collective or individual responsibility in accordance with the law and regulations of the General Confederation.

5. The distribution and allocation of trade union financial revenues must be conducted in a public and transparent manner, enabling trade union levels to actively mobilize and use trade union financial revenues in accordance with regulations.

6. The spending limits for units that remit trade union finances to superior trade unions are higher than those for self-financed units. The spending limits for self-financed units shall be higher than that of units receiving financial support from superior trade unions, as regulated by the General Confederation.

7. Rewards for the collection and remittance of trade union finances aim to encourage collectives and individuals that actively contribute to the collection and remittance of trade union finances, ensuring the accurate, sufficient, and timely collection and remittance to superior trade unions and the efficient use of trade union finances. Units that fulfill the collection and remittance targets for the year shall be eligible for reward allocation. In cases where, due to objective reasons, the collection and remittance targets are only achieved in the first quarter of the following year, the decision on reward allocation shall be made by the Standing Committee of the immediate superior trade union.

8. Trade union funds

a) The surplus (positive balance) of revenue and expenditure at all levels of trade unions at the end of a financial year shall be allocated into funds as follows:

(i) For grassroots trade unions without an accounting apparatus: 100% of the surplus shall be allocated to the Regular activity fund.

(ii) For grassroots trade unions with an accounting apparatus: the surplus shall be allocated as follows: 30% to the Fund for representation and protection of workers, 70% to the Regular activity fund.

(iii) For immediate superior trade unions: the surplus shall be allocated as follows: 30% to the Fund for representation and protection of workers, 50% to the Regular activity fund, 20% to the Investment fund.

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c) All levels of trade unions must develop a plan for the use of funds within their units; unplanned balances shall be deposited in term accounts at reputable banks to generate resources for the funds.

Article 4. Interpretation of terms

For the purposes of this Regulation, the following terms shall be construed as follows:

- Base salary: Refers to the salary applicable to officials, civil servants, public employees, and those receiving salaries, allowances, or wages working in agencies, organizations, and public sector entities of the Party, the State, socio-political organizations, and associations whose operational funding is supported by the state budget at the central level, provincial and municipal level, district level (including districts, towns, provincial cities), commune level (including communes, wards, townships), special administrative-economic units, and armed forces.

- Immediate superior trade unions: Include: district-level Labor federations (districts, towns, provincial cities); local sectoral trade unions; trade unions of industrial zones, export processing zones, economic zones, high-tech zones; trade unions of corporations; and other immediate superior trade unions with specific characteristics; provincial and municipal Labor federations; central sectoral trade unions and their equivalents; trade unions of corporations under the General Confederation; and the Viet Nam General Confederation of Labor.

- Fund for representation and protection of workers: A financial fund formed from the annual surplus; used for unplanned expenditures in activities related to the representation and protection of the lawful and legitimate rights and interests of trade union members and workers.

- Regular activity fund: A financial fund formed from the annual surplus; used for unplanned expenditures on regular activities of the trade union.

- Investment fund: A financial fund formed from the annual surplus as stipulated in Clause 8, Article 3 of this Regulation; with revenue sources from property lease activities financed by this fund, from compensation, sales, liquidation, etc., of property formed from this fund, and from the sale of preferential shares held by immediate superior trade unions. The investment fund shall be used for infrastructure investment, procurement of equipment under the medium-term or annual plan, and purchase of preferential shares in accordance with law and the regulations of the Viet Nam Trade Union organization.

Chapter II

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Article 5. Trade union revenues and expenditures

1. Trade union revenues:

Sources of trade union revenue shall comply with Article 26 of the Law on Trade Unions 2012 and Decree No. 191/2013/ND-CP dated November 21, 2013, of the Government, providing detailed regulations on trade union finance, including:

a) Collection of trade union membership fees;

b) Collection of trade union dues;

c) State budget allocations for support;

d) Other revenues from trade union cultural, sports, and economic activities; from schemes and projects assigned by the State; from aid and sponsorship provided by domestic and foreign organizations and individuals in accordance with law.

2. Trade union expenditures:

Trade union funds shall be used for activities and tasks prescribed in Clause 2 Article 27 of the Law on Trade Unions 2012 and the regulations of the General Confederation.

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1. Level-1 estimating unit: Vietnam General Confederation of Labor.

2. Level-2 estimating units: Province-level Confederations of Labor and equivalents.

3. Level-3 estimating units: Immediate superior trade unions.

4. Level-4 estimating units: Grassroots trade unions, occupational unions, agencies, and trade union public sector entities.

Article 7. Decentralization of trade union financial management

1. The Executive Committee (Standing Committee) of grassroots trade unions shall be responsible for organizing the implementation of revenue, expenditure, and financial management tasks according to the decentralization by the General Confederation; preparing budget estimates, organizing implementation, finalization, and disclosure of trade union budget estimates and final accounts; formulating and implementing the expenditure regulations of the grassroots trade union.

2. The Standing Committee of immediate superior trade unions shall be responsible for implementing trade union revenue, expenditure, and financial management tasks in accordance with the decentralization by the General Confederation; preparing budget estimates, implementing, finalizing, disclosing budget estimates and final accounts; inspecting and guiding subordinate units in implementing trade union financial tasks and submitting contributions to superior trade unions; approving budget estimates and final account reports of subordinate units.

3. The Standing Committee of province-level Confederations of Labor and equivalents shall be responsible for implementing trade union financial tasks as decentralized by the General Confederation; deciding on principles for preparation, allocation, and approval of budget estimates for subordinate units in accordance with the regulations of the General Confederation; preparing, implementing, finalizing, and disclosing budget estimates and final accounts; inspecting and guiding subordinate units to fulfill their financial obligations and remit trade union funding to superior trade unions; approving the budget estimates and final accounts of subordinate units.

4. The Presidium of the General Confederation shall be responsible for directing and organizing the implementation of trade union financial tasks nationwide; deciding on the principles of budget estimate formulation, approval, and allocation of annual trade union financial estimates; consolidating and approving budget estimates and final accounts of the general estimate level and subordinate units; providing guidance and inspecting subordinate units in carrying out revenue, expenditure, and financial management tasks; ensuring the contribution of funds to the General Confederation; issuing regulations, rules, and guidelines on the collection, allocation, use, and management of trade union finances as prescribed in Clause 2 Article 12 of Decree No. 191/2013/ND-CP of the Government; approving annual trade union financial revenue and expenditure estimates and final accounts.

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a) Authority of the Presidium of the General Confederation:

Approving policies on financial investment (excluding term deposits at banks);

Approving capital provision proposals (excluding recurrent expenditure support) for public sector entities and single-member limited liability companies;

Allocating capital to public sector entities and single-member limited liability companies under the General Confederation;

Approving policies on borrowing and capital mobilization for investment by public sector entities that are self-financed for recurrent and investment expenditures; and public sector entities that are self-financed for recurrent expenditures under the General Confederation.

b) Powers of the Standing Committee of the province-level Federation of Labor and equivalents:

To develop financial investment proposals using trade union financial resources of the unit and submit them to the General Confederation for approval (excluding term deposits at banks).

To appraise capital allocation proposals (excluding allocations for recurrent expenditure support) for public sector entities and single-member limited liability companies under the management of the province-level Federation of Labor and equivalents and submit them to the General Confederation for approval.

To allocate capital to public sector entities and single-member limited liability companies under the management of the province-level Federation of Labor and equivalents upon approval by the General Confederation.

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With respect to the Defence Trade Union Committee where there is no standing committee, the decision-making authority shall rest with the head of the unit.

c) Powers of public sector entities under the General Confederation: Public sector entities that are self-financed for both recurrent and investment expenditures, and those self-financed for recurrent expenditures, may take out loans or mobilise capital for investment projects upon approval of the policy by the General Confederation.

Article 8. Responsibilities of trade union levels and affiliated units upon approval of their budget estimates by superior trade unions

Trade union financial revenues must be collected accurately, sufficiently, and in a timely manner.

The head of the budget-estimating unit shall decide on trade union financial expenditures in accordance with the regimes, standards, and norms stipulated by the State and the General Confederation. Trade union levels and affiliated units are not allowed to impose any revenue or expenditure item that is contrary to the regulations of the State and the General Confederation.

All trade union levels must allocate a financial contingency fund when developing their annual budget estimates. The contingency rate shall follow the guidance on annual budget planning issued by the General Confederation.

Article 9. Accounting for trade union financial revenues and expenditures

All trade union financial revenues and expenditures, including social activity funds, project funds, etc., must be recorded in the unit’s accounting books and settled fully and promptly. Accounting documents must comply with the accounting regime applicable to administrative and non-business units as prescribed by the State and as guided by the General Confederation.

Trade union accounting units may open deposit accounts at banks or the State Treasury for the management of trade union revenues and expenditures. Accountants shall strictly manage short-term and long-term deposits, reconcile account balances with the bank, and accurately and promptly record the principal and interest in accounting books and financial reports of the unit.

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Article 10. Disclosure of trade union financial estimates and settlements

Annual revenue and expenditure estimates and settlements of trade union levels must be reported to the executive committee and the inspection committee of the same level; and must be disclosed in accordance with the financial disclosure guidelines of the General Confederation.

Article 11. Fiscal year and deadlines for submission of trade union budget estimates and financial statements

The fiscal year of trade unions shall commence on January 1 and end on December 31 of the calendar year.

1. For trade union levels, the deadlines for submission of budget estimates and financial statements on revenue and expenditure shall be as follows:

a) Budget estimates for the following year of province-level federations of Labor and equivalent trade unions shall be submitted to the General Confederation no later than October 31 of the reporting year. Financial statements on trade union revenue and expenditure shall be submitted to the General Confederation no later than March 31 of the following year;

b) Province-level federations of Labor and equivalent trade unions shall prescribe specific deadlines for the submission of budget estimates and financial statements by their subordinate units and affiliates in accordance with this Article.

2. For public sector entities affiliated to the General Confederation: Budget estimates for the following year shall be submitted to the owner’s representative no later than October 31 annually. Financial statements for the reporting year shall be submitted to the owner’s representative no later than March 31 of the following year.

Chapter III

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Section 1. REGULATIONS ON THE MANAGEMENT AND USE OF THE FUND FOR REPRESENTATION AND PROTECTION OF WORKERS

Article 12. Sources of formation and regulation of the Fund for representation and protection of workers

1. At grassroots trade unions:

a) Grassroots trade unions without an accounting apparatus shall not set up this fund;

b) Grassroots trade unions with an accounting apparatus shall retain 100% of the fund, which is set aside at the rate specified in Clause 8 Article 3 of this Regulation.

2. At immediate superior trade unions:

The fund shall be retained 80% by the unit and 20% shall be remitted to the province-level federation of Labor and equivalent level, in accordance with the rate specified in Clause 8 Article 3 of this Regulation.

3. At province-level federations of Labor; central sectoral trade unions and equivalents; general trade unions under the General Confederation:

The fund includes amounts set aside at the rate specified in Clause 8 Article 3 of this Regulation and amounts remitted by subordinate trade unions under Clause 2 of this Article. 80% shall be retained by the unit and 20% shall be remitted to the General Confederation.

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The fund includes amounts set aside at the rate specified in Clause 8 Article 3 of this Regulation and amounts remitted by subordinate trade unions under Clause 3 of this Article.

Article 13. Use of the Fund for representation and protection of workers

1. The Fund for representation and protection of workers shall be used to cover the following activities:

a) Participation in state administration and socio-economic management within the delegated scope;

b) Submitting, participating in, proposing and recommending to competent state agencies the formulation, amendment, and supplementation of policies and laws concerning trade union organizations and the rights and obligations of workers;

c) Participation with employers in the development of salary scales, salary tables, Labor norms, wage unit prices, wage and bonus regulations, regulations on grassroots democracy, internal Labor regulations, and other internal documents;

d) Participation and coordination with competent state agencies in the inspection, supervision, and monitoring of the implementation of regimes, policies, and laws related to workers;

dd) Participation in grassroots democracy; organization of workplace dialogues; holding of conferences for public employees or workers;

e) Supporting the activities of the people's inspection board.

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h) Legal consultancy, legal aid; initiating lawsuits and participating in civil proceedings in Labor cases before the Court;

i) Participation in fire prevention and fighting, occupational safety and hygiene, and environmental protection;

k) Participation in the settlement of collective Labor disputes and collective work stoppages;

l) Organization and leadership of strikes;

m) Participation and coordination with employers’ representative organizations and partners in activities representing and protecting workers;

n) Protection of grassroots trade union officials subject to discriminatory treatment by employers due to union establishment, participation or activities;

o) Other expenditures related to the performance of representation and protection of workers’ functions, as permitted by law and the General Confederation.

2. Expenditures shall comply with current regulations of the State and the General Confederation.

Article 14. Authority to decide and use the Fund for representation and protection of workers

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2. Immediate superior trade unions may allocate support or directly spend funds for grassroots trade unions to implement the tasks specified in Article 13 of this Regulation if the grassroots trade union cannot balance its financial sources. Where the use exceeds 30% of the annual balance of the fund, prior approval from the direct superior authority is required.

3. Province-level federations of Labor and equivalents may allocate additional funds to immediate superior trade unions if their Fund for representation and protection of workers cannot be balanced within the permitted limit. For grassroots trade unions directly under the province-level federation, the provisions of Clause 2 of this Article shall apply. Spending exceeding 30% of the annual fund balance requires prior approval from the General Confederation.

4. The General Confederation shall provide additional funds to province-level federations of Labor and equivalent in cases where their Fund for representation and protection of workers cannot be balanced within the permitted limit.

Section 2. REGULATIONS ON THE MANAGEMENT AND USE OF THE REGULAR ACTIVITY FUND

Article 15. Sources of the Regular activity fund

1. At grassroots trade unions:

a) For grassroots trade unions without an accounting apparatus: The fund comprises the amount appropriated according to the ratio specified in Clause 8 Article 3 of this Regulation and any financial support received from superior trade unions (if any);

b) For grassroots trade unions with an accounting apparatus: The fund comprises the amount appropriated according to the ratio specified in Clause 8 Article 3 of this Regulation and any financial support received from superior trade unions (if any); Units are not required to remit this fund to superior trade unions.

2. At immediate superior trade unions:

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a) Amount appropriated to the Regular activity fund according to the ratio specified in Clause 8 Article 3 of this Regulation;

b) Financial support received from superior trade unions (if any).

3. At province-level federations of Labor; central sectoral trade unions and equivalents; general trade unions under the General Confederation:

The fund is formed from the following sources:

a) Amount appropriated to the Regular activity fund according to the ratio specified in Clause 8 Article 3 of this Regulation;

b) Financial support received from superior trade unions (if any).

4. At the General Confederation:

The fund is formed from the amount appropriated according to the ratio specified in Clause 8 Article 3 of this Regulation.

Article 16. Use of the Regular activity fund

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Article 17. Competence to decide and use the Regular activity fund

1. Grassroots trade unions may decide on the use of the fund for the purposes specified in Article 16 of this Regulation when the balance of revenues and expenditures in the annual budget is insufficient. Superior trade unions may also use the fund for the same purposes when their annual budget is unbalanced. In case of using more than 20% of the annual balance of the Regular activity fund, prior approval from the immediate superior trade union must be obtained.

2. At grassroots trade unions:

a) The fund may be used to offset deficits in regular activity revenue and expenditure from the previous year, upon approval by the superior trade union in the annual budget plan;

b) The fund may also be used for unexpected or force majeure tasks not included in the beginning-of-year budget plan, with approval from the grassroots trade union executive committee.

3. At the immediate superior trade union:

a) Provide additional recurrent expenditures beyond the annual budget balance upon approval by the superior trade union;

b) Offset the shortfall in recurrent revenues and expenditures of the previous year upon approval by the superior trade union;

c) Provide recurrent expenditure support to subordinate trade unions and affiliated public service units;

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e) Fund urgent or force majeure tasks not included in the beginning-of-year budget plan; where the unit’s expenditures exceed 20% of the total recurrent expenditures for the year, approval must be obtained from the immediate superior management.

4. At province-level federations of Labor; central sectoral trade unions and equivalents; general trade unions under the General Confederation:

a) Provide additional recurrent expenditures beyond the annual budget balance upon approval by the competent authority;

b) Offset the shortfall in recurrent revenues and expenditures of the previous year upon approval by the superior trade union;

c) Provide funding to subordinate units (public service units and single-member limited liability companies) as decided by the competent authority;

d) Provide recurrent expenditure support to subordinate trade unions and affiliated public service units;

dd) Refund the excess amount of financial obligations paid by subordinate trade unions;

e) Fund urgent or force majeure tasks not included in the beginning-of-year budget plan; where the unit’s expenditures exceed 20% of the total recurrent expenditures for the year, approval must be obtained from the Vietnam General Confederation of Labor.

5. At the General Confederation:

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b) Offset the shortfall in recurrent revenues and expenditures of the previous year after the General Confederation-level budget settlement is approved;

c) Provide recurrent expenditure support to subordinate trade unions and affiliated public service units according to the budget allocation decisions issued by the General Confederation;

d) Allocate funding for task assignments, service procurement, and tendering of public service activities from recurrent expenditure sources;

dd) Provide capital to affiliated units (public service units and single-member limited liability companies) as decided by the competent authority;

e) Refund the excess amount of financial obligations paid by subordinate trade unions;

g) Fund urgent or force majeure tasks not included in the beginning-of-year budget plan.

Section 3. REGULATIONS ON THE MANAGEMENT AND USE OF THE INVESTMENT FUND

Article 18. Sources of the Investment fund

1. At grassroots trade unions: The Investment Fund shall not be established.

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The unit shall allocate the Investment Fund in accordance with the ratio specified in Clause 8 Article 3 of this Regulation; revenues from asset leasing activities where such assets are funded by the Investment Fund; revenues from compensation, sale, liquidation, etc. of assets formed from the Investment Fund; and revenues from the sale of preferred shares held by the immediate superior trade union. Based on the medium-term and annual public investment plans of the General Confederation (the General Confederation), units may retain and use the amount of public investment funding already approved; the remainder shall be remitted to the immediate superior level. In case such trade union financial resources are insufficient to cover the cost of medium-term public investment projects approved for implementation, the immediate superior trade union shall provide additional funds in line with the approved implementation schedule. For units that do not have medium-term public investment projects, the entire Investment Fund shall be remitted to the immediate superior level.

Procurement and regular maintenance of property shall be financed from the annual recurrent budget; the Investment Fund shall only be used if the recurrent budget cannot cover such expenditures.

3. At province-level federations of Labor; central sectoral trade unions and equivalents; general trade unions under the General Confederation:

Including the amount allocated in accordance with the ratio specified in Clause 8 Article 3 of this Regulation; revenues from the leasing of assets invested from the Investment Fund; revenues from compensation, sale, liquidation, etc. of assets formed from the Investment Fund; revenues from the sale of preferred shares of the unit; and the amount of the Investment Fund remitted by lower-level trade union units under Clause 2 of this Article. Based on the medium-term public investment plan of the General Confederation, the unit may retain and use the approved medium-term public investment budget and must remit the remainder to the General Confederation. If the retained trade union financial resources are insufficient for the implementation of approved medium-term public investment projects, the General Confederation shall allocate funds in accordance with project progress. Units without medium-term public investment projects must remit the entire investment fund to the General Confederation.

Routine property procurement and repair shall be covered by the annual balanced current expenditure estimates. The investment fund shall only be used if the annual current expenditure and the regular operation fund are insufficient.

4. At the General Confederation:

The Fund consists of the amount allocated in accordance with the ratio specified in Clause 8 Article 3 of this Regulation; revenues from the leasing of assets invested from the Investment Fund; revenues from compensation, sale, liquidation, etc. of assets formed from the Investment Fund; and the amount of the Investment Fund remitted by lower-level trade union units under Clause 3 of this Article, which shall be used for the implementation of projects of the Viet Nam General Confederation of Labor and the coordination of projects under the approved medium-term public investment plan.

Article 19. Use of the Investment fund

1. The investment fund at each level of trade union shall be managed by that level.

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3. Conditions for investment and implementation of investment projects, and for investment in procurement of equipment and assets:

a) Investment projects funded by the Investment Fund must meet the following conditions:

- The project must have clearly defined objectives and ensure overall effectiveness; for projects or project components requiring economic efficiency, the ability to recover investment capital must be demonstrated;

- The project must have been included in the medium-term and annual public investment plans approved by competent authorities;

- The project must comply with legal regulations on investment.

b) Investment in procurement of equipment and assets using the Investment Fund must meet the following conditions:

- The procurement of equipment and assets must ensure cost-effectiveness and efficiency;

- The procurement project must be part of the medium-term and annual public investment plans approved by the General Confederation.

Article 20. Authority to decide and use the Investment fund

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2. The General Confederation may delegate the following powers to provincial federations of Labor; central-level sectoral trade unions and their equivalents; corporate trade unions under the General Confederation; and affiliated units: Issuing investment decisions; approving project proposals; approving designs and cost estimates; approving contractor selection plans; and approving final accounts of completed projects for certain projects that have had investment guidelines approved and have a total investment capital of under VND 10 billion. For Group-C projects, the Vietnam General Confederation of Labor delegates the Hanoi Federation of Labor and the Ho Chi Minh City Federation of Labor to implement the steps mentioned in this clause.

The General Confederation shall issue decisions on delegation and authorization of investment-related tasks in accordance with law and provide guidelines on project management and implementation to ensure compliance.

Chapter IV

REGULATIONS ON TRADE UNION PROPERTY MANAGEMENT

Article 21. Trade union property

Trade union property are those formed from member contributions; trade union capital; trade union financial resources; property granted in kind by the State; property procured from the State budget and other lawful sources.

Article 22. Management, use, and exploitation of trade union property

1. The management, use, and exploitation of trade union assets by the Vietnam General Confederation of Labor; province-level Federations of Labor; central sectoral trade unions and equivalents; district-level Federations of Labor; local sectoral trade unions; trade unions of economic groups; trade unions of general corporations; trade unions of industrial zones, export processing zones, economic zones, and high-tech zones; trade union public service units; and enterprises wholly owned or holding over 50% of charter capital or total voting shares by the trade union organizations shall comply with the laws on management and use of public assets and other relevant legal provisions.

2. Other trade union property not covered under Clause 1 shall be managed and used in accordance with relevant laws and the General Confederation regulations.

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Article 23. Property receipt and transfer

1. Before transferring trade union property to entities outside the trade union system as per decisions of competent State authorities, managing units must consult with the General Confederation.

2. Internal transfers of property within an organization or between immediate superior trade unions and grassroots trade unions under provincial federations of Labor or their equivalents shall be decided by the standing committee of the relevant provincial federation, following consultation with both transferring and receiving units.

3. Transfers between provincial federations of Labor or their equivalents shall be decided by the General Confederation after consultation with the transferring and receiving units.

Article 24. Investment, procurement, and repair of trade union property

The management of investment, repair, and procurement projects for property of trade union bodies must comply with procedures and regulations on investment; settlement and finalization of investment capital in accordance with the Law on Public Investment, the Law on Construction, the Law on Bidding, and other relevant laws.

When aggregating investment capital settlement and property procurement into the financial revenue and expenditure finalization report submitted to the superior trade union, the settlement dossier for investment and procurement must be attached as prescribed. Upon completion, the project must be audited by an independent auditor.

Decision-making authority and implementation procedures shall follow specific decisions and guidelines of the Presidium of the General Confederation (the General Confederation) on management and delegation of authority.

The General Confederation may engage an independent qualified organization to verify completed project finalizations prior to approval.

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Trade union accounting units must track the management and use of trade union property; accurately, fully, and promptly record increases and decreases in original cost, depreciation value, and fixed property depreciation in accounting books and financial reports; and annually disclose property management and use in accordance with State regulations.

Chapter V

REGULATIONS ON DECENTRALIZATION OF COLLECTION AND DISTRIBUTION OF TRADE UNION FINANCIAL REVENUE

Section 1. REGULATIONS ON DECENTRALIZATION AND METHOD OF COLLECTING TRADE UNION DUES

Article 26. Decentralization and method of collecting trade union dues

Trade union dues are made by agencies, organizations, and enterprises to trade unions in accordance with the Law on Trade Unions and Government Decrees detailing trade union finance. The General Confederation shall centrally manage the collection and delegate the collection of trade union dues to subordinate trade unions as follows:

1. For public administrative units whose recurrent expenditures are fully or partially covered by the central or local budget: The immediate superior trade unions and the province-level Federations of Labor shall collect trade union dues from entities under their direct management, notify the obligated entities of such dues for implementation, and concurrently notify the provincial or district-level State Treasury offices to coordinate the collection.

2. For agencies, organizations, enterprises, and public sector entities not funded by the State budget that have established grassroots trade unions or have not yet established them: The provincial federation of Labor shall collect trade union dues directly or delegate collection to the immediate superior trade union, and notify the contributing entities accordingly.

3. Provincial federations of Labor, immediate superior trade unions may delegate collection of trade union dues to grassroots trade unions in units subject to Decree No. 168/2016/ND-CP dated December 27, 2016, of the Government on contracting forest protection, orchards, and water surface areas in special-use forest and protection forest management boards, and state-owned single-member limited liability agricultural and forestry companies.

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5. The General Confederation shall provide specific guidance on the method of collecting trade union dues from organizations, enterprises, and public sector entities not receiving State budget funding.

Article 27. Decentralization of collection of trade union membership fees and other revenues

1. Trade union membership fees paid by members shall be collected by the grassroots trade union.

2. Other revenues under Clause 4 Article 26 of the Law on Trade Unions 2012 shall be collected by the unit generating such revenues.

Section 2. DISTRIBUTION OF TRADE UNION FINANCIAL REVENUES

Article 28. Distribution of financial revenues to grassroots trade unions

1. A grassroots trade union is entitled to use 70% of the total amount of trade union membership fees and 75% of the total amount of trade union dues.

Any additional amount of trade union membership fees collected beyond the provision in Article 30 of this Regulation, along with other sources of income, shall be retained 100% by the grassroots trade union for its own use.

2. Remittance of trade union dues to superior trade unions by grassroots trade unions authorized to collect such dues:

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3. Allocation of trade union dues to grassroots trade unions that are not authorized to collect such dues:

Superior trade unions authorized to collect trade union dues shall allocate such funds to grassroots trade unions (i.e. the contributing units) within five (05) working days upon receipt of dues from the relevant agencies, organizations, or enterprises.

4. For agencies, organizations, units, or enterprises where grassroots trade unions have not yet been established: Superior trade unions authorized to collect trade union dues shall, upon receiving dues from such entities, utilize a specified percentage of the total trade union dues (as guided annually by the Presidium of the General Confederation) to finance activities such as awareness-raising, recruitment of union members, establishment of grassroots trade unions, collective bargaining agreement signing, and protection and welfare activities for workers at such entities. At the end of the year, any unused portion of these dues shall be tracked and refunded to the newly established grassroots trade union. In cases where the agency, organization, or enterprise without a grassroots trade union is dissolved or declared bankrupt, the amount of trade union dues shall be recorded as an increase in financial revenues of the superior trade union level authorized to collect them.

Article 29. Distribution of financial revenues to superior trade unions

Superior trade unions are entitled to use a percentage of the total collected trade union dues and trade union membership fees in accordance with the annual guidelines issued by the Presidium of the General Confederation. Other revenues generated by a unit shall be used by that unit.

1. The distribution of trade union financial revenues between provincial federations of Labor and immediate superior trade unions shall be determined by the provincial federations of Labor.

2. The distribution of trade union financial revenues between the General Confederation and provincial federations of Labor shall be as follows:

a) Units required to remit dues to the General Confederation:

A provincial federation of Labor whose total collected trade union dues and membership fees exceeds the combined expenditure of its units (including both itself and its affiliated immediate superior trade unions) by more than 10%—calculated based on the spending limits issued annually by the General Confederation—shall be required to remit funds to the General Confederation.

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(i) Revenue of up to VND 500 billion: The applicable contribution rate to the General Confederation is determined according to the following table:

Tier

Revenue bracket (VND)

Contribution rate (%)

1

From 450 billion to 500 billion

5,0

2

From 400 billion to under 450 billion

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3

From 350 billion to under 400 billion

4,0

4

From 300 billion to under 350 billion

3,5

5

From 250 billion to under 300 billion

3,0

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From 200 billion to under 250 billion

2,5

7

From 150 billion to under 200 billion

2,0

8

From 100 billion to under 150 billion

1,5

9

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1,0

10

Under 50 billion

0,5

(ii) Revenue over VND 500 billion: For units with revenues exceeding VND 500 billion, in addition to the contribution amount at Tier 1 in the table above, the excess revenue shall be subject to a 5.5% contribution rate to the General Confederation.

During the year, contributions shall be made based on budget estimates; upon financial finalization, contributions shall be based on the actual finalized amounts.

In cases where the finalized revenue exceeds the revenue level under the assigned estimate tier, the excess portion shall be subject to the contribution rate of the next higher tier.

The Presidium of the General Confederation shall consider and adjust the contribution rate for units unable to comply with the rates prescribed above when allocating annual budget estimates.

b) Self-balancing units:

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c) Units eligible for support:

Units whose revenues from trade union fund and membership fees remitted to superior levels are insufficient to cover expenditures, calculated based on the staffing norms for full-time trade union officers, expenditure norms, and regional adjustment coefficients for mountainous, remote, and isolated areas as announced annually by the General Confederation, shall be eligible to receive financial support to cover the shortfall.

In cases where the number of full-time trade union officers at the immediate superior level, calculated according to the above norms and coefficients, exceeds the number announced by the General Confederation, the number of full-time trade union officers announced by the General Confederation shall serve as the basis for support calculation.

For units with unbalanced revenues and expenditures requiring support beyond the above provisions, the Presidium of the General Confederation shall review and decide accordingly.

3. Use of revenues collected by the General Confederation:

The revenues of the General Confederation shall be used to fund the Office of the General Confederation and its affiliated units; to provide financial support to other units as stipulated above; to build up the General Confederation’s reserve funds; and to provide other support to units as decided by the Standing Committee of the General Confederation Presidium.

4. Coordination directive budget: To be implemented in accordance with Decision No. 887/QD-TLD dated 02 July 2015 of the General Confederation.

a) Central-level sectoral trade unions and equivalent entities shall remit 4% of the trade union fund revenues (the portion retained by the superior-level trade union) to the General Confederation as coordination directive budget;

b) Provincial federations of Labor under central management shall remit 4% of the trade union fund revenues from units under their coordination and directive scope (the portion retained by the superior-level trade union) to the General Confederation as coordination directive budget.

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REGULATIONS ON TRADE UNION MEMBERSHIP FEES

Article 30. Payers, contribution rates, and salary basis for trade union membership fees

1. For trade union members at grassroots trade unions within state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations; units of the people’s armed forces; and public sector entities whose salaries are determined according to the state-prescribed salary scales and grades: the monthly trade union membership fees shall be equal to 1% of the salary used as the basis for compulsory social insurance contribution as prescribed by the Law on Social Insurance.

The salary used as the basis for compulsory social insurance contribution includes rank-based salary, position-based salary, salary stated in the Labor contract or employment contract, and allowances such as position-based allowance, seniority allowance beyond the ceiling, and occupational seniority allowance. When this salary basis changes, the salary used to calculate trade union dues shall also change accordingly, in compliance with regulations on social insurance.

2. For trade union members at grassroots trade unions in state-owned enterprises (including joint-stock companies where the State holds a controlling share): the monthly trade union dues shall be equal to 1% of the take-home salary (after deduction of social insurance, health insurance, unemployment insurance contributions, and personal income tax), and shall not exceed 10% of the statutory base salary as prescribed by the State.

3. For trade union members at grassroots trade unions in non-state enterprises (including joint-stock companies where the State does not hold a controlling share); non-public sector entities whose salaries are not based on the state-prescribed salary scales and grades; unions of cooperatives; foreign organizations, international organizations operating in the territory of Vietnam; foreign executive offices under business cooperation contracts in Vietnam; and trade union members working abroad: the monthly trade union dues shall be equal to 1% of the salary used as the basis for compulsory social insurance contribution in accordance with the Law on Social Insurance, but shall not exceed 10% of the statutory base salary as prescribed by the State.

4. Grassroots trade unions mentioned in Clauses 2 and 3 of this Article may collect monthly trade union dues at the rate of 1% of the take-home salary (after deductions for social insurance, health insurance, unemployment insurance, and personal income tax) or at a higher rate than 1% of the salary used as the basis for compulsory social insurance contribution, if approved by the expanded grassroots trade union executive committee (from team leaders and above) via resolution, in writing, and clearly stated in the grassroots trade union’s internal expenditure regulation.
The additional amount of membership fees collected in excess of the rates specified in Clauses 2 and 3 of this Article shall be retained 100% by the grassroots trade union to supplement its operational expenditures in compliance with regulations; when submitting financial settlement reports, the grassroots trade union must separately report the additional amount of membership fees using the prescribed form to provide a basis for calculating the remittances to the superior trade union level.

5. For trade union members in trade union federations, grassroots trade unions in enterprises where the salary basis for membership fees is difficult to determine, and trade union members not subject to compulsory social insurance contributions: membership fees shall be paid at a fixed rate, with the minimum being equal to 1% of the statutory base salary as prescribed by the State.

6. Trade union members receiving social insurance benefits for one month or more shall not be required to pay membership fees during the benefit period. Likewise, trade union members who are unemployed, without income, or on personal leave for one month or more without salary shall also not be required to pay membership fees during such periods.

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1. Methods of payment for trade union dues

a) Trade union membership fees shall be paid monthly by members directly to the trade union group, affiliated grassroots trade union, or grassroots trade union and trade union federation (depending on the internal delegation by the grassroots trade union or federation).

b) Trade union membership fees may be collected via monthly salary (in cash or bank transfer) upon the consent of the trade union member. In such cases, the dues collected must be certified by the unit’s accounting department and accompanied by a detailed list of members who have paid their dues.

c) Trade union members and grassroots trade unions are encouraged to adopt modern technologies (e.g., individual bank accounts, ATM cards, etc.) to collect and remit dues, based on agreement between the members and the grassroots trade union, with written approval from the immediate superior trade union.

2. Management of trade union membership fees

Grassroots trade unions and trade union federations assigned to collect membership fees from members must maintain accounting records, record and reflect fully and promptly the monthly dues contributed by each member according to the membership list of the unit; preserve and archive the membership fees books in accordance with accounting regulations; and submit financial revenue and expenditure settlement reports to the superior trade union. The distribution, utilization, and management of membership fees shall comply with the regulations of the General Confederation.

Chapter VII

REGULATIONS ON REWARDS AND PENALTIES FOR COLLECTION AND REMITTANCE OF TRADE UNION FINANCES

Article 32. Entities eligible for rewards

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2. Managers and accountants of agencies, organizations, and enterprises who directly remit trade union dues to the trade union organization, or provide financial support for trade union activities at various levels.

3. Collectives and individuals involved in the correction and proper guidance of trade union financial practices (inspection, audit, supervision).

4. State officials who participate in or coordinate the development of mechanisms for trade union financial collection, expenditure, and management.

5. Collectives and individuals from government agencies such as the Treasury, Finance, Taxation, Labor Inspectorate, and Social Insurance at all levels that coordinate in collecting and inspecting the remittance of trade union dues.

6. Other relevant entities or individuals involved in the collection and remittance of trade union finances.

Article 33. Reward levels

1. Rewards for collection of trade union finances

a) Rewards for collecting trade union dues and trade union membership fees in enterprises and public sector entities:

Grassroots trade unions in state-owned enterprises and public sector entities that are delegated the authority to collect trade union dues and membership fees shall be awarded an amount equal to 1% of the total trade union dues and fees collected.

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Immediate superior trade unions that are delegated the authority to collect trade union dues from non-state enterprises and non-public sector entities shall be awarded 2% of the total dues collected, of which: 1% is to reward the entities specified in Clause 2, Article 32 of this Regulation; the remaining 1% is to reward the other entities.

Superior trade unions delegated to collect trade union dues from agencies, organizations, and enterprises where grassroots trade unions have not yet been established shall be entitled to a reward equal to 5% of the total amount collected. Of this amount, the collecting unit shall decide the reward for the entities specified in Clause 2, Article 32 of this Regulation, not exceeding 3%.

b) Rewards for the collection of trade union dues from public administrative units funded by local government budgets:

Superior trade unions delegated to collect trade union dues from public administrative units funded by local government budgets shall be entitled to a reward equal to 1.3% of the total amount collected. Where: 0.8% shall be rewarded to the entities specified in Clause 2, Article 32 of this Regulation; 0.5% shall be rewarded to those specified in Clauses 1, 3, 4, 5, and 6 of the same Article.

Province-level Federations of Labor shall be entitled to a reward of 0.2% of the total trade union dues collected from public administrative units funded by local government budgets based on the annual consolidated financial settlement report. This reward shall be allocated to the entities specified in Clauses 1, 4, 5, and 6, Article 32 (based on estimates during the year and actual collections upon settlement).

c) Rewards for the collection of trade union dues from public administrative units funded by the central government budget:

Superior trade unions delegated to collect such dues shall be entitled to a reward equal to 1.15% of the total amount collected. Where: 0.8% shall be rewarded to the entities specified in Clause 2, Article 32; 0.35% shall be rewarded to those specified in Clauses 1, 3, 4, 5, and 6 of the same Article.

Province-level Federations of Labor shall be entitled to a reward of 0.2% of the total amount collected from public administrative units funded by the central government budget based on the annual consolidated financial settlement report. This reward shall be allocated to the entities specified in Clauses 1, 4, 5, and 6, Article 32 (estimated in-year, adjusted upon final settlement).

The accounting unit under the Vietnam General Confederation of Labor (VGCL) shall be entitled to a reward of 0.15% of the total dues collected from public administrative units funded by the central budget for the same entities and conditions as above.

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A reward of 5% of the amount received shall be granted to agencies, organizations, enterprises, etc. that provide support for trade union activities, with a maximum of VND 200 million per year. The specific reward for collectives and individuals involved in mobilizing or providing support shall be determined by the unit generating such revenue.

dd) Rewards for coordinated collections:

Province-level Federations of Labor or immediate superior trade unions delegated to collect dues may coordinate with Tax authorities, Labor Inspectorates, Social Insurance agencies, etc. to collect dues from non-state enterprises or non-public service units. A maximum of 7% of the total dues collected shall be used to reward the coordinating units or individuals.

e) Rewards for post-audit collection:

In cases where, after the annual financial settlement is approved, inspection, audit, or examination teams discover under-collected or unremitted amounts, or improper spending, and determine that amounts must be recovered (including cases where no settlement report has been submitted despite the deadline), a reward of up to 5% of the total amount recovered shall be granted to collectives or individuals involved in the recovery.

The head of the unit organizing the inspection team shall determine the reward allocation for collectives and individuals participating in the inspection.

2. Rewards for remittance to superior trade unions

a) Grassroots trade unions: A reward equal to 2% of the total amount remitted within the planned target. A reward equal to 4% of the amount remitted in excess of the planned target.

b) Immediate superior trade unions and above: A reward equal to 1% of the total amount remitted within the planned target. A reward equals 3% of the amount remitted in excess of the planned target.

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d) Representatives of ownership remitting profits or operating surplus: Representatives of ownership remitting profits or operating surplus from trade union-owned enterprises shall be rewarded by the owner with 5% of the amount remitted within the planned target and 10% of the amount remitted in excess of the planned target.

3. Rewards for remittance of coordination directive funding

a) Central-level sectoral trade unions and equivalent bodies, and province-level federations of Labor: Upon completion of their plan to remit coordination directive funding to the General Confederation, they shall be rewarded by the General Confederation with 5% of the amount remitted.

b) Immediate superior trade unions: Upon completion of their plan to remit coordination directive funding to the province-level federation of Labor, they shall be rewarded by the province-level federation of Labor with 5% of the amount remitted.

Article 34. Sources of funding for rewards and settlement of reward expenditures

1. Rewards for financial collection: Based on the collection results and reward levels stipulated in Article 33 of this Regulation, trade union levels delegated to collect financial resources shall decide on reward allocation, disbursement, and settlement of reward expenditures from their unit’s financial resources.

2. Rewards for remittance of financial resources: The unit receiving the remitted financial resources from a subordinate unit shall decide on the allocation, disbursement, and settlement of reward expenditures.

3. Rewards for inspection and recovery of arrears: Based on the inspection minutes under an inspection decision by the competent authority, the unit receiving the recovered financial resources shall allocate the rewards based on the amount collected, disburse the rewards, and settle the reward expenditures.

4. At the end of the fiscal year, if the reward funds allocated to collectives or individuals are not fully used, the remaining amount shall be transferred into the unit’s agency fund. Units that fail to reward the entities specified in Clause 2, Article 32 of this Regulation shall not be entitled to allocate rewards or use the reward funds for other beneficiaries.

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Units that fail to meet the planned targets for collecting trade union dues and trade union membership fees (except in cases of valid justification), or that fail to fulfill their obligations to remit such funds to superior trade unions, shall not be eligible for emulation titles for that year. Involved collectives, individuals, and officials assigned to financial collection and remittance shall be disqualified and reported to the executive committee of the immediate superior trade union.

Chapter VIII

TASKS OF THE FINANCIAL COMMITTEE AND TRADE UNION FINANCIAL UNITS AT ALL LEVELS

Article 36. Tasks of the Financial Committee and trade union financial units at all levels

1. The Financial Committee of the General Confederation:

a) Financial management tasks:

Study the State’s financial and accounting regimes to advise the Presidium of the General Confederation in issuing regulations and guidelines on the regimes for collection, expenditure, distribution, management, and use of trade union finances; advise on implementation by all trade union levels.

Urge and inspect the implementation of the collection and remittance of trade union dues and membership fees to the General Confederation in accordance with State and the General Confederation regulations.

Appraise the budget estimates and financial settlement reports on trade union finances for Level-2 budgetary units; consolidate and prepare the budget estimate and settlement report for the General Confederation as the top-level budgetary unit.

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Provide guidance on the State's and the trade union’s policies, regimes, and regulations related to financial management of trade unions.

b) Property management and capital construction tasks:

Study and advise on the issuance of regulations and guidelines on the management and decentralization of capital construction investment activities of trade unions in accordance with the law; carry out property management and capital construction investment activities of trade unions at all levels as prescribed by law.

Advise on the formulation of medium-term and annual investment plans, and the allocation of public investment capital from the state budget, trade union financial resources, and other lawful sources for trade union projects that have received investment policy approval from the competent authority.

Advise on investment, procurement, repair, liquidation, and transfer of trade union property; on procedures for leasing or using trade union property for joint ventures or cooperation.

Appraise investment and property procurement projects of agencies, units, and enterprises whose investment or procurement is decided by the General Confederation. Urge, inspect, and supervise the annual disbursement progress and settlement of investment capital; prepare reports on project investment activities as required by competent state authorities.

Coordinate with relevant trade union units and competent state agencies in project appraisal, land allocation and planning approval, and monitoring of construction investment in accordance with legal regulations.

Coordinate the organization of inspections, examinations, supervision, and audits of capital construction investment activities and property management within trade union agencies and at all levels of the trade union system.

Provide guidance and inspect the implementation of capital construction investment projects and the management and use of trade union property by subordinate units.

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Study and advise on the issuance of regulations and guidelines by the Presidium of the General Confederation on the management of enterprises and public sector entities operating under the trade union’s economic system.

Study and coordinate in proposing the restructuring and transformation of trade union enterprises and public sector entities. Advise on maintaining relations with Party, State, and Government agencies concerning trade union economic activities.

Advise trade union enterprises and economic units on the development of annual financial plans; appraise and assist in the approval process; consolidate state budget plans of top-level budgetary units, and submit and defend them before state authorities.

Monitor and manage the operations of trade union enterprises and economic units; appraise investment projects and economic activities of the trade union. Take the lead in advising on the establishment, transformation, restructuring, dissolution, merger, or bankruptcy of trade union enterprises.

Urge the submission of financial settlement reports by trade union enterprises and economic units; appraise and assist in the approval process of such reports; consolidate financial settlement reports of state budgets from such units.

Coordinate the organization of inspections and audits regarding financial collection and expenditure, property management, capital construction, and economic activities in trade union accounting units.

Coordinate in performing the responsibilities of an investment owner for capital construction projects using trade union financial resources.

d) Other duties

Provide financial professional guidance to provincial and municipal Labor federations, central-level sectoral trade unions, national corporation trade unions under the General Confederation, and affiliated public sector entities.

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Perform other duties assigned by the Standing Committee of the General Confederation Presidium.

2. Financial Committee and financial unit of province-level Labor federations and equivalents

a) Collect trade union dues and trade union membership fees in accordance with the decentralization by the General Confederation and as prescribed by regulations.

b) Direct and guide subordinate trade union levels and affiliated units in preparing annual financial revenue and expenditure estimates; appraise the budget estimates submitted by subordinate units, consolidate and report to the General Confederation for approval; implement budget execution; verify and approve settlement reports; consolidate and report to the General Confederation as required.

c) Perform accounting and statistical tasks; consolidate the financial and property revenue/expenditure status and management of the level-2 budgetary unit; manage the accounting, finances, and property of the provincial Labor federation; implement budget execution and settlement as prescribed; monitor expenditures supporting activities of entities (under their management) that have not yet established grassroots trade unions but are required to pay trade union dues.

d) Act as a financial controller, using financial operations to assist the Standing Committee in directing trade union activities.

dd) Provide guidance and inspect the financial activities of subordinate trade unions and affiliated units.

e) Advise the Standing Committee on organizing and guiding subordinate trade unions in trade union economic operations.

g) Organize training and professional development courses for financial officers of subordinate trade unions and affiliated units.

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a) Direct and guide grassroots trade unions and affiliated units in preparing and implementing annual budget estimates; appraise, approve, and consolidate budget estimates and financial settlements of grassroots trade unions for submission to province-level Labor federations and their equivalents for approval.

b) Perform the task of collecting trade union dues under the decentralization of province-level Labor federations and their equivalents; organize expenditures, settlement, and monitoring of expenditure for activities of entities (under their management) that have not yet established grassroots trade unions but have paid trade union dues as required.

c) Carry out accounting and statistical tasks of their respective trade union accounting units; prepare and submit financial settlement reports to superior levels.

d) Organize training and refresher courses on financial and accounting skills for grassroots trade union accountants.

4. Accountants of grassroots trade unions and Labor unions

a) Prepare annual budget estimates for submission to the Executive Committee (or Standing Committee) of the grassroots trade union or Labor union and send to superior levels for approval.

b) Implement budget estimates, perform accounting and statistical tasks, prepare financial settlement reports for submission to superior levels for approval. Disclose financial matters and support financial inspection and audit of trade union revenues and expenditures.

CHAPTER IX

IMPLEMENTATION

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1. Responsibilities of the General Confederation:

a) Issue regulations on the decentralization of revenue collection to province-level Labor federations, central-level sectoral trade unions, and their equivalents; principles for preparing budget estimates, revenue and expenditure targets, spending limits, and full-time trade union official quotas as the basis for annual budget allocation.

b) Inspect and supervise the payment of trade union dues by agencies, organizations, entities, and enterprises.

c) Inspect and guide trade unions at all levels on collection, expenditure, distribution, management, and use of trade union finances; reward allocation from financial collection according to the General Confederation regulations.

2. Responsibilities of province-level Labor federations and equivalents: Based on the General Confederation regulations, they shall:

a) Coordinate with local-level State Treasuries to collect trade union dues from public administrative units funded wholly or partly by the state budget.

b) Issue regulations on the decentralization of revenue collection and financial distribution for their level and immediate superior trade unions; regulations on budgeting principles, spending limits, revenue and expenditure targets, and support allocation as a basis for annual budget assignment to immediate superior trade unions.

c) Issue regulations on spending regimes and norms for trade union activities and for protecting and taking care of workers; manage and settle trade union dues for entities that have not yet established grassroots trade unions.

d) Inspect and guide subordinate units on financial collection, expenditure, distribution, use, and management; reward allocation and use management in accordance with the General Confederation regulations.

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e) Propose administrative sanctions or initiate lawsuits against agencies, organizations, or enterprises that violate regulations on trade union dues under point b, clause 1, Article 35 of Decree No. 12/2022/ND-CP dated January 17, 2022, on administrative sanctions in the fields of Labor, social insurance, and sending Vietnamese workers abroad under contracts.

3. Executive Committees of grassroots trade unions and occupational unions shall inspect, urge, and guide member grassroots trade unions, affiliated trade unions, and trade union teams in performing collection, expenditure, settlement, and management of trade union dues; reward allocation and use management according to the General Confederation regulations and their internal expenditure regulations.

4. Commendation

Organizations and individuals with outstanding achievements in trade union financial work shall be commended in accordance with the General Confederation regulations.

5. Handling of violations

Collectives and individuals who violate regulations in managing trade union finances shall be disciplined based on the severity of the violations in accordance with the law and the General Confederation regulations.

6. When legal normative documents and regulatory texts referred to in this Regulation are amended, supplemented, or replaced by new ones, the amended, supplemented, or replacement versions shall prevail./.