On November 21, 2013, the Government issued Decree No. 191/2013/ND-CP detailing on Trade- Union Finance
Accordingly, State agencies, units of People’s armed forces; political organizations, socio-political organizations, professional- socio-political organizations, social organizations, professional- social organizations using employees as prescribed by law shall deduct for paying trade union fee an amount of 2% of salary fund used as the basis for social insurance payment from January 1, 2013.
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.
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. . 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.
This Decree takes effect on January 10, 2014
Download here: 54903_191-2013-ND-CP
Source: www.luatvietnam.vn
