Latest Trade Union Fee and Expense Rates in 2022

Participating in union activities, in addition to monthly union fee payments, grassroots union members who are salaried workers must also contribute to union expenses at the same time as they contribute to social insurance in various organizations and enterprises. Here are the latest rates for trade union fees and expenses that you need to be aware of.

Explore the newest 2022 trade union fee rates
 

1. Latest Trade Union Fee Rates

Based on Decision 3308/QD-TLD of the Vietnam General Confederation of Labour, we can see that the latest trade union fee and expense rates vary for different entities and implementing units. Specifically as follows:

Scenario 1: For grassroots union members in state agencies, social organizations, and units under the people's armed forces:

Monthly payment rate = 1% of the salary for social insurance contributions (including salary according to the wage table, wage levels, and any allowances for positions and seniority (if applicable))

Scenario 2: Union members in unions affiliated with state-owned enterprises (including the union of state-owned joint-stock companies with controlling stakes)

Monthly union fee rate = 1% of the net salary (Salary after deduction for social insurance, health insurance, unemployment insurance, personal income tax) but not exceeding 10% of the maximum base salary, which is 149,000 Vietnamese dong per month, as regulated by the state.

Scenario 3: Union members in private enterprise establishments, beyond state-owned entities (including both domestic and foreign enterprises)

Monthly union fee = 1% of the salary as the basis for social insurance contribution, capped at 10% of the base salary.

Calculation method for union fees of teachers, workers in state agencies, and private enterprises

Scenario 4: Union members in unions or associations where determining the salary as the basis for fee payment is difficult:

Union fee rates are determined, but the minimum fee is set at 1% of the base salary as regulated by social insurance law. (14,900 VND/month).

Scenario 5: Union members currently receiving social insurance benefits for one month or more are exempt from paying union fees during the benefit period.

Scenario 6: Union members in enterprises without income, employment, or on leave for more than one month are exempt from paying union fees.
 

2. Latest Trade Union Expense Rates

Trade union expense rate of 2% is calculated based on the total salary of employees subject to social insurance contributions as regulated by law.

Note:

- The union expense rate applies to all grassroots union organizations, regardless of whether the entity has established grassroots union organizations or not.

- Do businesses with fewer than 10 employees have to pay grassroots trade union expenses?

In 2022, for businesses that have not yet established grassroots trade unions and have fewer than 10 employees, the general labor federation has not assigned a plan to collect 2% trade union fees. However, it still encourages collection efforts by units.

Trade union fee payment rates and collection methods for 2022
 

3. Methods of Paying Union Fees and Expenses

- Union fees are paid directly by members or transferred monthly to the union committee, grassroots union at the unit. The amount collected must be confirmed by the unit's accounting department and include a detailed list of members paying union fees.

Here are the details of the latest trade union fee and expense rates in 2022 at grassroots union organizations. Members and grassroots union organizations need to clearly understand the fee rates and contribution ratios for 2022 corresponding to their units to plan and submit contributions in accordance with regulations.