Decree 105/2026/NĐ-CP detailing and guiding the implementation of certain provisions of the Trade Union Law regarding trade union finance

Issuing Authority: GOVERNMENT OFFICE

DECREE
Providing detailed regulations and guidance on implementation of certain provisions of the Trade Union Law regarding trade union finance

Pursuant to the Government Organization Law No. 63/2025/QH15;

Pursuant to the Law on Local Administration No. 72/2025/QH15;

Pursuant to the Trade Union Law No. 50/2024/QH15;

Pursuant to the Vietnam Fatherland Front Law No. 75/2015/QH13, the Trade Union Law No. 50/2024/QH15, the Youth Law No. 57/2020/QH14, and the Law on Implementing Grassroots Democracy No. 10/2022/QH15 which have been amended and supplemented by Law No. 47/2024/QH15 and further amended and supplemented by Law No. 97/2025/QH15;

Pursuant to the State Budget Law No. 89/2025/QH15;

At the proposal of the Minister of Finance;

The Government promulgates this Decree providing detailed regulations and guidance on implementation of certain provisions of the Trade Union Law regarding trade union finance.

Chapter I
GENERAL PROVISIONS

Article 1. Scope of Regulation

1. Detailed provisions on the following contents:

a) Methods, deadlines, and sources for paying trade union fees, cases of non-payment or delayed payment of trade union fees as stipulated in Clause 2, Article 29 of the Trade Union Law; public service units not receiving 100% salary from the state budget; contents of state budget support as stipulated in Clause 2, Article 29 of the Trade Union Law, which has been amended and supplemented in Clause 8, Article 2 of Law No. 97/2025/QH15.

b) Exemption, reduction, and suspension of trade union fee payments as stipulated in Clause 4, Article 30 of the Trade Union Law.

c) Management and use of trade union funds by labor organizations at enterprises as stipulated in Clause 6, Article 31 of the Trade Union Law.

2. Guidance on the issuance of standards, norms, and expenditure systems, as well as management and use of trade union finances as stipulated in Clause 5, Article 31 of the Trade Union Law.

Article 2. Applicability

1. Entities required to pay trade union fees as stipulated in Point b, Clause 1, Article 29 of the Trade Union Law, which has been amended and supplemented in Clause 8, Article 2 of Law No. 97/2025/QH15 include: enterprises, public service units not receiving 100% salary from the state budget, cooperatives, cooperative federations, and other agencies, organizations, and units employing workers as prescribed by law.

2. Agencies, organizations, levels of trade unions, and individuals involved in the management and use of trade union finances as prescribed by the Trade Union Law.

3. Labor organizations at enterprises registered according to Article 172 of the Labor Code 2019.

Article 3. Principles of Management and Use of Trade Union Funds

1. Trade union funds shall be managed and used in accordance with the principles and tasks stipulated in Clauses 1 and 2, Article 31 of the Trade Union Law.

2. Trade union organizations entrusted with managing and using trade union finances may open accounts at the National Treasury to reflect state budget support funds; and open deposit accounts at banks to reflect income and expenditures of trade union funds as prescribed by the Trade Union Law.

3. At the end of the fiscal year, unused trade union fund revenues may be carried over to the next year for continued use as prescribed; for state budget support funds, they shall be implemented in accordance with the State Budget Law and guiding documents on closing the fiscal year-end books.

Chapter II
PROVISIONS ON TRADE UNION FUNDS

Article 4. Methods and Deadlines for Paying Trade Union Fees

1. Methods for paying trade union fees

a) Monthly payment of trade union fees together with mandatory social insurance contributions for employees for:

Public service units not receiving 100% salary from the state budget (public service units self-financing regular expenses and investment costs, public service units self-financing regular expenses).

Public service units partially self-financing regular expenses.

Foreign agencies, organizations, international organizations operating in Vietnam related to trade union organization and activities, foreign office in joint venture contracts in Vietnam employing Vietnamese workers.

Other agencies, organizations, units, enterprises, cooperatives, cooperative federations.

b) Monthly or quarterly payment of trade union fees together with mandatory social insurance contributions for employees based on registration with trade union organizations for:

Agricultural, forestry, fishery, salt industry organizations paying salaries according to production and business cycles.

2. Deadlines for paying trade union fees

a) The latest deadline for paying trade union fees is the last day of the month following the payment period for agencies, organizations, units, enterprises, cooperatives, cooperative federations paying monthly as stipulated in Clause 1 of this Article.

b) The latest deadline for paying trade union fees is the last day of the month following the cycle for quarterly payment methods for agricultural, forestry, fishery, salt industry organizations paying salaries according to production and business cycles making quarterly payments as stipulated in Point b, Clause 1 of this Article.

Article 5. Sources for Paying Trade Union Fees

1. For public service units partially self-financing regular expenses: Sources for paying trade union fees are from the state budget, revenue from public services, and other lawful revenues (if any), and are recorded as expenses of the unit.

2. For public service units self-financing regular expenses and investment costs, public service units self-financing regular expenses: Sources for trade union fees are from revenue from public service activities, other revenues (if any), and are recorded as expenses of the unit.

3. For remaining agencies, units, organizations, enterprises, cooperative federations, cooperatives: Sources for paying trade union fees are from the financial resources of the agency, unit, organization, enterprise, cooperative federation, cooperative, and are recorded as production, business, and service activity expenses during the period as prescribed by law.

Article 6. Late Payment and Non-Payment of Trade Union Fees

1. Late payment of trade union fees is the act of entities required to pay trade union fees failing to pay or paying insufficient amounts as prescribed in Point b, Clause 1, Article 29 of the Trade Union Law after the deadline for paying trade union fees as stipulated in Clause 2, Article 4 of this Decree.

2. Non-payment of trade union fees is the act of entities required to pay trade union fees falling under one of the following circumstances:

a) Failure to deduct or pay trade union fees.

b) Failure to pay or paying insufficient amounts as prescribed in Point b, Clause 1, Article 29 of the Trade Union Law within 60 days from the expiration date stipulated in Clause 2, Article 4 of this Decree.

c) Failure to pay or paying insufficient numbers of persons required to pay within 60 days from the expiration date stipulated in Clause 2, Article 4 of this Decree.

3. Cases of temporary suspension of trade union fee payments and reduction in trade union fee rates do not fall under late payment or non-payment of trade union fees as stipulated in Clauses 1 and 2 of this Article.

Chapter III

STATE BUDGET SUPPORT

Article 7. Contents of the central state budget support for the Vietnam General Confederation of Labor

1. Membership fees paid annually by the Vietnam General Confederation of Labor to international organizations.

2. Operating expenses of public service units directly under the Vietnam General Confederation of Labor according to the Decision of the competent authority on the functions, tasks, and organizational structure of the Vietnam General Confederation of Labor: Central state budget support in accordance with the provisions of the law on the financial autonomy mechanism of public service units.

3. Expenses for implementing scientific and technological tasks, innovation, and digital transformation carried out by the Vietnam General Confederation of Labor.

4. Training and development expenses for cadres, civil servants, and employees of the Vietnam General Confederation of Labor and units directly under the Vietnam General Confederation of Labor established according to the regulations of the competent authority: Central state budget support in accordance with the provisions of the law on training and development of civil servants and employees.

5. Expenses for implementing national target programs (if any), programs, projects, and plans approved by the competent authority by the Vietnam General Confederation of Labor.

6. Expenses for implementing tasks ordered by state agencies with authority by the Vietnam General Confederation of Labor.

7. Expenses for implementing foreign-funded projects carried out by the Vietnam General Confederation of Labor, approved by the competent authority.

8. Expenses for implementing outbound and inbound delegation plans approved by the competent authority of the Vietnam General Confederation of Labor when performing the sole representative role of workers at the national level in labor relations and international relations regarding trade unions.

9. Investment development expenses of the Vietnam General Confederation of Labor according to projects approved by the competent authority.

Article 8. Contents of local state budget support for provincial Labor Unions

1. Operating expenses of public service units directly under provincial Labor Unions according to the Decision of the competent authority on the functions, tasks, and organizational structure of provincial Labor Unions: Local state budget support in accordance with the provisions of the law on the financial autonomy mechanism of public service units.

2. Expenses for implementing scientific and technological tasks, innovation, and digital transformation carried out by provincial Labor Unions.

3. Training and development expenses for cadres, civil servants, and employees of provincial Labor Unions and units directly under provincial Labor Unions established according to the regulations of the competent authority: Local state budget support in accordance with the provisions of the law on training and development of civil servants and employees.

4. Expenses for implementing national target programs (if any), programs, projects, and plans approved by the competent authority by provincial Labor Unions.

5. Expenses for implementing tasks ordered by state agencies with authority by provincial Labor Unions.

6. Expenses for implementing foreign-funded projects carried out by provincial Labor Unions, approved by the competent authority.

7. Investment development expenses of provincial Labor Unions according to projects approved by the competent authority.

Article 9. State budget support for the operating expenses of the Vietnam Trade Union

The state budget supports the operating expenses of the Vietnam Trade Union based on the principle of ensuring the balance of operating expenses of the Vietnam Trade Union and the division of state budget for cases where the financial income of the trade union as stipulated in points a, b, and d of Clause 1, Article 29 of the Trade Union Law does not ensure the regular operating expenses of the system of organizations of the Vietnam Trade Union and activities to implement rights and responsibilities of the trade union.

Management and use of state budget support funds

1. Funds from which level of budget support is provided shall be allocated to the agency or unit under that level of the trade union to implement; the central budget shall not be used to support agencies or units under lower levels of the trade union.

2. Agencies or units receiving state budget support must use the funds in accordance with the regulations, standards, and quotas set by the competent state authorities; ensure the purpose, economy, effectiveness, and have sufficient payment documents; be subject to inspection and supervision by financial authorities and the State Treasury during the implementation of the assigned budget.

3. The preparation of budgets, execution, accounting, and settlement of state budget support funds shall be carried out in accordance with the laws on state budget, public investment, and accounting and statistics.

Chapter IV
EXEMPTIONS, REDUCTIONS, AND SUSPENSION OF PAYMENTS TO THE TRADE UNION

Article 11. Exemption from paying trade union dues

1. Enterprises, cooperatives, and cooperative federations undergoing dissolution according to the Enterprise Law, Cooperative Law shall be considered and issued a decision by the Vietnam General Confederation of Labor or provincial Labor Unions exempting unpaid trade union dues according to the分级任务如下：

2. Enterprises, cooperatives, and cooperative federations undergoing bankruptcy according to the Enterprise Law, Cooperative Law, Bankruptcy Law, and Rehabilitation and Bankruptcy Law shall be considered and issued a decision by the Vietnam General Confederation of Labor or provincial Labor Unions exempting unpaid trade union dues according to the分级任务如下：

Article 12. Reduction in the rate of payment of trade union dues

The reduction in the rate of payment of trade union dues as stipulated in Clause 2, Article 30 of the Trade Union Law is defined as follows:

1. Cases eligible for consideration of a reduction in the rate of payment of trade union dues include those that have completed the period of suspension of payment of trade union dues as stipulated in Article 13 of this Decree and continue to reduce the number of current employees by 30% or more, or 30 employees or more for enterprises, cooperatives, and cooperative federations employing less than 200 employees and cooperatives with 30 or more formal members and capital-contributing members; 50 employees or more for employers employing between 200 and 1000 employees and cooperatives with 50 or more formal members and capital-contributing members; 100 employees or more for employers employing over 1000 employees and cooperatives with 100 or more formal members and capital-contributing members (these cases do not include new recruitment of 20% of the number of employees reduced within three months from the date of employee reduction).

2. Duration of reduction in the rate of payment of trade union dues:

a) The duration of reduction in the rate of payment of trade union dues is up to six months.

b) After the expiration of the period of reduction in the rate of payment of trade union dues as stipulated in point a of this clause, enterprises, cooperatives, and cooperative federations shall continue to pay trade union dues at the rate specified in point b of Clause 1, Article 29 of the Trade Union Law.

3. Maximum reduction in the rate of payment of trade union dues is 20% of the rate of payment of trade union dues as stipulated in point b of Clause 1, Article 29 of the Trade Union Law.

4. Authority and procedure for considering reduction in the rate of payment of trade union dues:

a) The authority to consider reduction in the rate of payment of trade union dues is vested in the Vietnam General Confederation of Labor or provincial Labor Unions according to the division of authority of the Vietnam General Confederation of Labor.

b) Enterprises, cooperatives, and cooperative federations referred to in Clause 1 of this Article shall submit one set of documents including a request letter (according to Model Appendix I attached to this Decree) requesting consideration of a reduction in the rate of payment of trade union dues, accompanied by a report on the situation of labor force usage and a list of current employees who need to be reduced according to Clause 1 of this Article and the total number of employees before the reduction to the Vietnam General Confederation of Labor or provincial Labor Unions.

Based on actual circumstances, the Vietnam General Confederation of Labor will specify the specific methods of implementation through direct, online, or postal services.

c) Within fifteen working days from the date of receipt of the request letter and accompanying documents of enterprises, cooperatives, and cooperative federations as stipulated in point b of this clause, based on the ability to balance trade union finances (excluding state budget support), the Vietnam General Confederation of Labor or provincial Labor Unions will consider and reply in writing on the reduction in the rate of payment of trade union dues for enterprises, cooperatives, and cooperative federations meeting the conditions stipulated in Clauses 1 and 2 of this Article (in case of disagreement, the reasons shall be clearly stated).

Article 13. Suspension of Union Fees Payment

The suspension of union fees payment under Clause 3, Article 30 of the Trade Union Law is stipulated as follows:

1. Cases to be considered for suspension of union fees payment:

a) Facing difficulties due to changes in structure, technology, or economic crisis, recession, or implementation of state policies when restructuring the economy.

b) Facing difficulties due to natural disasters, fires, epidemics, crop failures.

2. Conditions to be considered for suspension of union fees payment:

Enterprises, cooperatives, cooperative federations falling under any of the cases prescribed in Clause 1 of this Article and meeting one of the following conditions shall be considered for suspension of union fees payment:

a) Must suspend production and business operations for 30 days or more and cannot provide employment for workers, among whom at least 50% of the workers who are required to participate in mandatory social insurance must temporarily cease working and request suspension of mandatory social insurance contributions to the pension and death benefit fund;

b) Suffering losses exceeding 50% of the total value of assets caused by natural disasters, fires, epidemics, or crop failures (excluding the value of land assets).

3. Duration of suspension of union fees payment:

a) The duration of suspension of union fees payment is calculated monthly and shall not exceed 12 months.

b) Upon expiration of the suspension period of union fees payment as specified in point a of this clause, enterprises, cooperatives, cooperative federations shall continue to pay union fees according to the rate prescribed in point b of Clause 1, Article 29 of the Trade Union Law (except in cases where the level of union fees payment is reduced according to Article 12 of this Decree).

and procedures for considering suspension of union fees payment:

a) Authority and procedure for determining the number of workers participating in mandatory social insurance who are temporarily unemployed and requesting suspension of mandatory social insurance contributions to the pension and death benefit fund, and the value of asset losses as prescribed in Clause 2 of this Article shall be implemented in accordance with Article 10 of Government Decree No. 158/2025/NĐ-CP dated June 25, 2025, detailing and guiding the implementation of certain provisions of the Law on Social Insurance regarding mandatory social insurance.

In cases where enterprises, cooperatives, cooperative federations have a list of workers at the time before suspending production and business operations and at the time of requesting the list of workers who are required to participate in mandatory social insurance and are temporarily unemployed to request suspension of contributions to the pension and death benefit fund, or a document from the competent authority determining the value of asset losses, such lists or documents may be used to implement the procedure for suspending union fees payment.

b) Authority and procedure for considering suspension of union fees payment

The authority to consider suspension of union fees payment is vested in the Vietnam General Confederation of Labor or provincial-level Federation of Labor Unions in accordance with the classification of authority of the Vietnam General Confederation of Labor.

Enterprises, cooperatives, cooperative federations shall submit one set of documents including a written request (according to the model Appendix II attached to this Decree) for suspension of union fees payment accompanied by a report on the situation of labor force utilization and a list of workers who are required to participate in mandatory social insurance and are temporarily unemployed requesting suspension of mandatory social insurance contributions from 50% of the total number of workers present before suspending production and business operations, or a report on suffering losses exceeding 50% of the total value of assets caused by natural disasters, fires, epidemics, or crop failures (excluding the value of land assets) to the Vietnam General Confederation of Labor or provincial-level Federation of Labor Unions.

Based on actual circumstances, the Vietnam General Confederation of Labor shall specify the methods of implementation in person, online, or through postal services.

Within 15 working days from the date of receipt of the request letter from enterprises, cooperatives, cooperative federations along with the aforementioned documents, based on the financial capacity of the trade union (excluding state budget support), the Vietnam General Confederation of Labor or provincial-level Federation of Labor Unions shall be responsible for reviewing and responding in writing to the request for suspension of union fees payment from enterprises, cooperatives, cooperative federations that meet the conditions stipulated in Clauses 1, 2, and 3 of this Article (if不同意，请告诉我具体原因并提供修改意见。如果同意，请继续下一步。

Article 14. Responsibilities of the Vietnam General Confederation of Labor when implementing exemptions, reductions, or suspensions of trade union fee payments.

1. Guide and organize the implementation of exemptions, reductions, or suspensions of trade union fee payments as stipulated in Articles 11, 12, and 13 of this Decree.

2. Annually, publicly disclose cases of exemptions, reductions, or suspensions of trade union fee payments on the electronic information portal of the Vietnam General Confederation of Labor or the provincial-level Federation of Labor Unions according to the classification of the Vietnam General Confederation of Labor.

3. Summarize the results of exemptions, reductions, or suspensions of trade union fee payments in the report to the National Assembly on the situation of revenue, expenditure, and management and use of trade union financial resources as stipulated in Clause 4, Article 33 of the Trade Union Law.

4. Support trade union activity funds and implement tasks at Clause 2, Article 31 of the Trade Union Law for enterprises, cooperatives, and cooperative federations that have been granted reductions or suspensions of trade union fee payments.

5. Direct and require provincial-level Federations of Labor Unions to periodically report quarterly on exemptions, reductions, or suspensions of trade union fee payments to serve as a basis for evaluating the financial balance of trade unions when considering exemptions, reductions, or suspensions of trade union fee payments.

Chapter V
MANAGEMENT AND USE OF TRADE UNION FUNDS BY LABOR ORGANIZATIONS AT ENTERPRISES

Article 15. On the distribution of trade union funds by labor organizations at enterprises.

1. Labor organizations at enterprises must be registered in accordance with Article 172 of the 2019 Labor Code and enterprises where labor organizations at enterprises are registered and operating must fulfill the obligation of paying trade union fees as stipulated in Point b, Clause 1, Article 29 of the Trade Union Law.

2. Within fifteen working days from the date of receipt of the document requesting the distribution of trade union funds allocated for grassroots levels of labor organizations at enterprises along with a copy of the registration issued by the competent state agency, the provincial-level Federation of Labor Unions shall be responsible for sending a document notifying the method, deadline, and basis for calculating the distribution of funds. The distribution period for labor organizations at enterprises starts from the month when the provincial-level Federation of Labor Unions sends the notification document.

3. Monthly, labor organizations at enterprises send a notice of the total amount of trade union fees paid by the enterprise based on the payroll of workers who are members of the organization and are subject to mandatory social insurance as stipulated to the grassroots trade union at the enterprise (if any) or the provincial-level Federation of Labor Unions according to the prescribed notification form of the Vietnam General Confederation of Labor. The deadline for sending the notice is the last day of the following month after the monthly payment period of the enterprise.

In case labor organizations at enterprises fail to send the notice within the prescribed time without valid reasons, the provincial-level Federation of Labor Unions will temporarily suspend the distribution of funds to this organization in the following month.

4. Grassroots-level trade union funds are implemented in accordance with the regulations of the Vietnam General Confederation of Labor. The amount of grassroots-level trade union funds distributed to labor organizations at enterprises is determined as follows:

5. When labor organizations at enterprises cease operations or have their licenses revoked in accordance with Article 172 of the 2019 Labor Code, the entire amount of grassroots-level trade union funds allocated for distribution to labor organizations at enterprises that have not been used must be transferred back to the grassroots trade union at the enterprise (if any) or the provincial-level Federation of Labor Unions in accordance with the regulations of the Vietnam General Confederation of Labor.

Article 16. Management and use of trade union funds by workers' organizations at enterprises

1. Workers' organizations at enterprises shall use trade union funds in accordance with the contents prescribed in points a, b, c, g, and h Clause 2 Article 31 of the Trade Union Law; the collection and expenditure of trade union funds must be monitored and recorded according to the guidelines of the Vietnam General Confederation of Labor and publicly disclosed annually to members of the organization in the forms prescribed in Article 34 of the Trade Union Law.

2. Workers' organizations at enterprises shall have the responsibility to provide complete information on the use of trade union funds upon written request from the trade union organization for the trade union organization to report and publicly disclose the management and use of trade union finances in accordance with Articles 33 and 34 of the Trade Union Law or upon the request of competent authorities as provided by law.

Chapter VI
IMPLEMENTATION ORGANIZATION

Article 17. Responsibilities for implementation

1. Publicly funded non-business units not receiving 100% salary from the state budget, enterprises, cooperatives, cooperative federations, agencies, organizations, and other entities as stipulated in Article 4 shall be responsible for:

a) Paying trade union fees fully and on time to the trade union organization in accordance with the provisions of this Decree and the regulations of the Vietnam General Confederation of Labor regarding the classification of revenue collection and distribution of trade union fee revenues;

b) Providing complete and accurate information and documents related to the responsibility of paying trade union fees when requested by the trade union organization or competent state authorities.

2. The Vietnam General Confederation of Labor shall be responsible for:

a) Prescribing the classification of revenue collection and distribution, and management of revenue sources for trade union fees, and the authority to examine and decide on exemptions, reductions, and temporary suspension of trade union fee payments as stipulated in Articles 11, 12, and 13 of this Decree to be implemented within the system of Vietnamese Trade Union organizations.

b) Directing trade union organizations at all levels to manage and use trade union funds in accordance with the regulations; coordinating with state management agencies with inspection and supervision functions to monitor compliance with the payment of trade union fees as prescribed in Article 4 of this Decree; recommending relevant agencies to handle violations of laws on the payment of trade union fees.

c) Taking the lead and coordinating with relevant ministries, agencies, provincial People's Committees, and city People's Committees to implement Article 9 of this Decree as follows: Developing budgets for revenue sources specified in points a, b, and d Clause 1 Article 29 of the Trade Union Law and budgets for expenditures to fulfill tasks specified in Clause 2 Article 31 of the Trade Union Law according to the standards, quotas, and norms issued by the Vietnam General Confederation of Labor as stipulated in Clause 5 Article 31 of the Trade Union Law, determining the shortfall portion of the financial resources of the Vietnamese Trade Union and its levels to serve as the basis for reporting to the competent authority to support trade union finances according to the state budget classification.

d) Establishing and promulgating standards, quotas, and expenditure systems for trade union finances to be implemented according to the following principles:

For standards, quotas, and expenditure systems that have been issued by state agencies or competent authorities: Implementing according to current regulations.

For standards, quotas, and expenditure systems to carry out the tasks of the Vietnamese Trade Union that have not yet been issued by state agencies (or competent authorities):

Based on the financial capacity of the trade union and actual occurrences, the Vietnam General Confederation of Labor will develop and propose expenditure items and amounts. Some special expenditure items will be carried out as follows:

Expenditure for drafting new, replacing, or amending resolutions, decisions of the Executive Board, Standing Executive Board of the Vietnam General Confederation of Labor, resolutions, and decisions of the Executive Committee of the Vietnam General Confederation of Labor on the management and use of trade union finances; the expenditure amount according to the financial balance capacity (excluding state budget support) but not exceeding the maximum expenditure amount for issuing Circulars in Appendix II attached to Resolution No. 197/2025/QH15 of the National Assembly.

The Vietnam General Confederation of Labor will base on Decree No. 289/2025/NĐ-CP dated November 6, 2025, of the Government guiding the implementation of Resolution No. 197/2025/QH15 to draft guidance documents (resolutions or decisions) to report to the Executive Board of the Vietnam General Confederation of Labor for examination and decision-making to ensure suitability, economy, and effectiveness.

Expenditure for supporting, encouraging groups and individuals outside the Vietnamese Trade Union system to coordinate and direct trade union activities; implementing the development of trade union members, establishing grassroots trade unions, organizing the collection and distribution of trade union funds; coordinating with state management agencies with inspection and supervision functions to urge recovery from cases where trade union fees are not paid, paid late, paid below the prescribed amount, or paid insufficiently; managing and using trade union funds improperly: The support amount for individuals shall not exceed three times the basic wage per instance and for groups not more than fifteen times the basic wage per instance; the number of instances supported in a year shall not exceed four.

3. The Ministry of Finance shall be responsible for:

a) Balancing and proposing to the competent authority to allocate central government budget to support trade union finances as prescribed in Articles 7 and 9 of this Decree in accordance with the State Budget Law and the Public Investment Law.

b) Leading and coordinating with relevant ministries and sectors to submit to the Government when the Vietnam General Confederation of Labor requests the Government to comment on the draft Regulations on Standards, Quotas, and Expenditure Systems for Trade Union Finances as stipulated in point d Clause 2 of this Article.

4. Provincial and municipal People's Committees shall be responsible for balancing and allocating local budgets to support provincial Labor Federations as prescribed in Articles 8 and 9 of this Decree in accordance with the State Budget Law and the Public Investment Law.

Article 18. Effectiveness of Implementation

1. This Decree shall take effect from May 16, 2026.

2. Decree No. 191/2013/NĐ-CP dated November 21, 2013, of the Government detailing trade union finances shall cease to be effective from the date this Decree takes effect.

3. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of provincial and municipal People's Committees shall be responsible for implementing this Decree.

Central Party Secretariat;

Prime Minister, Deputy Prime Ministers;

Ministries, ministerial-level agencies, agencies under the Government;

Provincial People's Councils, Municipal People's Committees;

Central Party Office and Party Committees;

Office of the General Secretary;

Office of the President;

National Ethnic Council and Committees of the National Assembly;

National Assembly Office;

Supreme People's Court;

Supreme People's Procuracy;

State Audit Agency;

Central Committee of the Vietnam Fatherland Front;

Departments, Bureaus, subordinate units, Official Gazette;

Note: VT, KTTH (2b). 70 of the Government)

No.: /...Regarding the request to reduce the level of trade union fee contributions

Respected: Vietnam General Confederation of Labor (or Provincial Labor Federation)

5. Business address or contact address:

6. Type of unit: ...

7. Phone number ... Email address ...

8. Decision on establishment/Business registration certificate:

9. No.: ... Issuing authority: ...

11. The unit has been temporarily suspended from paying trade union fees according to document No...dated month day year of the Vietnam General Confederation of Labor (or Provincial Labor Federation).

12. Request to reduce the level of trade union fee contributions to ...for a period of ...months, from month ...year ...to month ...year ...

13. Attached documents (if any):

Date... Month... Year... Head of the unit (Signature and stamp)

No.: /...Regarding the request to suspend trade union fee contributions

Respected: Vietnam General Confederation of Labor (or Provincial Labor Federation)

1. Name of unit:

5. Business address or contact address:

6. Type of unit: ...

7. Phone number ... Email address ...

3. Decision on establishment/Business registration certificate:

10. Other payment methods:

11. Request to suspend trade union fee contributions for ...months, from month ...year ...to month ...year ...

12. Attached documents (if any):

..., Date... Month... Year... Head of the unit (Signature and stamp)