Decision No. 133/2008/QĐ-TTg On the Withholding of Trade Union Fees from Enterprises with Foreign Investment Capital and Overseas Management Offices in Joint Venture Contracts

Decision No. 133/2008/QĐ-TTg stipulates the withholding of trade union fees from the wage fund of Vietnamese workers employed in enterprises with foreign investment capital and overseas management offices in Vietnam. This decision takes effect from January 1, 2009, and abolishes certain previous regulations.

Số hiệu133/2008/QĐ-TTg
Loại văn bảnDecision
Cơ quan ban hànhMinistry of Finance
Người kýNguyễn Tấn Dũng — Thủ tướng
Cập nhật28/06/2026
Lĩnh vựcUncategorized
Ngày ban hành01/10/2008
Ngày áp dụng01/01/2009
Ngày hết hiệu lực10/01/2014
Tình trạngExpired
✦ Tóm lược thông minh

Decision No. 133/2008/QĐ-TTg stipulates the withholding of trade union fees from the wage fund of Vietnamese workers employed in enterprises with foreign investment capital and overseas management offices in Vietnam. This decision takes effect from January 1, 2009, and abolishes certain previous regulations.

Đối tượng áp dụng

Enterprises with foreign investment capital and overseas management offices in joint venture contracts in Vietnam.

Các điểm cốt lõi

  • are enterprises with foreign investment capital and overseas management offices → must withhold trade union fees equal to 1% of the wage fund for Vietnamese workers employed in these enterprises.
  • The Ministry of Finance shall take the lead, in coordination with the General Confederation of Labor of Vietnam and the Ministry of Planning and Investment, to guide the withholding and use of trade union fees.

🌐 Tác động xã hội từ văn bản này

  • Positive impact: Ensuring the rights of Vietnamese workers through the withholding of trade union fees, enhancing the quality of trade union activities.
  • Negative impact: May impose additional financial burdens on enterprises with foreign investment capital and overseas management offices.

❓ Câu hỏi thường gặp

What percentage of trade union fees must be withheld by enterprises with foreign investment capital?

Enterprises must withhold 1% of the wage fund for Vietnamese workers employed in the enterprise.

When does this decision come into effect?

This decision comes into effect from January 1, 2009.

Which agencies are responsible for guiding the withholding and use of trade union fees?

The Ministry of Finance shall take the lead, in coordination with the General Confederation of Labor of Vietnam and the Ministry of Planning and Investment, to guide the withholding and use of trade union fees.

What provisions does this decision abolish?

This decision abolishes the provisions at Clause 3, Article 4 of Decision No. 53/QĐ-TTg dated March 26, 1999 of the Prime Minister regarding certain measures to encourage foreign direct investment.

How do Vietnamese workers employed in enterprises with foreign investment capital benefit?

Vietnamese workers employed in enterprises with foreign investment capital will have trade union fees withheld, which helps enhance the quality of trade union activities and protect the rights of workers.

Toàn văn

Pursuant to …;

Regarding the collection of trade union fees from foreign-invested enterprises and foreign management offices under joint venture contracts

________________________________

PRIME MINISTER

Based on the Government Organization Law dated December 25, 2001;

Based on the Trade Union Law dated June 30, 1990;

Based on the Investment Law dated November 29, 2005;

Considering the proposal of the Minister of Planning and Investment;

DECISION:

Article 1. Specifies that trade union fees shall be deducted at 1% of the wage fund payable to Vietnamese workers employed in foreign-invested enterprises and foreign management offices under joint venture contracts operating in Vietnam where trade unions are established and operate according to the Trade Union Law.

Article 2. The Ministry of Finance shall take the lead and coordinate with the Vietnam General Confederation of Labor, the Ministry of Planning and Investment to guide the deduction and use of trade union funds as stipulated in Article 1 of this Decision and in accordance with current laws.

Article 3. This Decision takes effect from January 1, 2009. The provision at Clause 3, Article 4 of Decision No. 53/QĐ-TTg dated March 26, 1999 of the Prime Minister regarding certain measures to encourage direct foreign investment is hereby abolished.

Article 4. Ministers, heads of ministerial-level agencies, heads of government-affiliated agencies, Chairpersons of provincial People's Committees under central jurisdiction, Chairperson of the Vietnam General Confederation of Labor, Chairpersons of Boards of Directors, General Directors, Directors of foreign-invested enterprises, and Chiefs of foreign management offices under joint venture contracts are responsible for implementing this Decision./.

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