VIETNAM GENERAL CONFEDERATION OF LABOUR | SOCIALIST REPUBLIC OF VIETNAM |
No.: 1935/QD-TLD | Hanoi, November 29, 2013 |
ON ISSUING DECENTRALIZED COLLECTION AND DISTRIBUTION OF FINANCIAL REVENUE OF TRADE UNION
PRESIDIUM OF VIETNAM GENERAL CONFEDERATION OF LABOUR
Pursuant to the Law on Trade Union, Charter of Vietnam Trade Union;
Pursuant to Decree No.191/2013/ND-CP dated November 21, 2013 of the Government detailing the finance of trade union;
At the request of the Finance Committee of the General Federation,
DECIDES
Article 1.Issuing together this Decision the Regulation on decentralized collection and distribution of financial revenue of trade union;
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Article 3.The committees and units attached to the General Federation and levels of trade union are liable to execute this Decision./.
FOR THE PRESIDIUM
CHAIRMAN
Dang Ngoc Tung
ON DECENTRALIZED COLLECTION AND DISTRIBUTION OF FINANCIAL REVENUE OF TRADE UNION
(Issued together with the Decision No.1935/QD-TLD dated November 29, 2013 of the Presidium of General Federation)
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This Regulation stipulates the decentralized collection and distribution of financial revenue of trader union under the Law on trade union 2012 and Decree No. 191/2013/ND-CP dated November 21, 2013 of the Government detailing the finance of trade union;
Article 2. Subjects of application
The subjects of application are levels of trade union under the Charter of Vietnam trade union
- Grassroots trade union and syndicate;
- The Confederation of Labour of district, town and provincial cities; Trade union of local sector; Trade union of industrial parks, export processing zones, economic zones, hi-tech parks; trade union of corporation and a number of particular grassroots direct superior trade unions (hereafter referred to as grassroots direct superior Trade unions);
- Confederation of Labour of provinces and centrally-affiliated cities; trade union of Central sector and the equivalent level (hereafter referred to as Confederation of Labour of provincial/municipal level and the equivalent);
- Vietnam General Confederation of Labour;
1. Principles of decentralized financial collection of trade union
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2. Principles of distribution of financial revenue of trade union
a) The revenue for distribution is the funds and trade union fees. The distribution of financial revenue of trade union must ensure the openness, transparency and create the proactive conditions for levels of trade union in exploitation and use of financial revenue of trade union;
b) Norm of expenditure to allot the estimate to the Confederation of Labour of provincial/municipal or equivalent level for the units submitting funds to the General Confederation is higher the one of self-balancing units; the norm of expenditure of the self-balancing units is higher than that of units given with financial support;
REGULATION ON DECENTRALIZED FINANCIAL COLLECTION OF TRADE UNION
Article 4. Decentralized collection of trade union
The trade union funds are contributed by the agencies, organizations and businesses to the trade union organizations under the provisions of the Law on union trade and the Government’s Decree detailing the finance of trade union of which the General Confederation of Labour has agreed upon the collection and decentralize to the levels of trade union as follows:
1. For non-business administrative units that shall be funded wholly or partly by local budget for regulation operation:
The provincial/municipal Confederation of Labour shall directly collect or decentralize to grassroots direct superior trade union for collection and inform the payers of trade union funds for implementation and inform the state treasury of provinces and cities or districts, towns and provincial cities to coordinate the collection;
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The Confederation of Labour of provincial/municipal or equivalent level is decentralized to manage the finance of these grassgroots trade union to directly collect or decentralize the grassroots direct superior trade union for collection while informing the payers of trade union funds form implementation; and inform the state treasury of provinces and cities or districts, towns and provincial cities to coordinate the collection;
3. For organizations, businesses and non-business units that do not receive the operating funds from the state budget;
Organizations, businesses and non-business units having their grassroots trade unions: The Confederation of Labour of provincial/municipal or equivalent level shall directly carry out the collection (or may decentralize the grassroots trade union of state-run businesses to carry out the collection) and inform the payers of trade union funds for implementation. For other cases which shall be reported for decision to the presidium of General Confederation;
Agencies, organizations, businesses have not established their grassroots trade union: The Confederation of Labour of provincial/municipal or equivalent level shall carry out the collection directly or decentralize to the superior trade union (where the businesses are located) for collection and inform the payers of trade union funds for implementation.
Article 5. Decentralized collection of trade union dues and other collection
1. The trade union dues shall be contributed by its members as stipulated by Charter of Vietnam Trade union and the Guidance No. 1803/HD-TLD dated November 29, 2013 of the General Federation. The grassroots trade union shall be decentralized for collection;
2. Other revenues under Clause 4, Article 26 of the Law on trade union 2012 shall be decentralized for collection to the units having these revenues;
DISTRIBUTION OF FINANCIAL REVENUE OF TRADE UNION
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1. The grassroots trade union may use 65% of total collection of trade union funds, 60% of total trade union dues and 100% of other total revenues of the unit;
2. Submitting funds to the superior trade union and allotting funds to the inferior trade union;
- For the grassroots trade union that is decentralized to collect trade union funds must submit 35% of the total revenue of trade union funds and 40% of the total revenue of trade union dues to the superior trade union decentralized for management of grassroots trade union funds. Funds shall be submitted by the estimate in the year. When there is a finalization, they shall be submitted based on the finalized revenue;
- For the agencies, organizations or businesses that have not established their grassroots trade unions: the superior trade union is decentralized to collect the trade union funds when receiving funds from the agencies, organizations and businesses; is entitled to use 65% of total revenue to spend on propagation and development of union members, establishment of grassroots trade union, signing of collective labor contract and support of employees at these units. At the end of year, if the funds are not used up for the above activities, they shall accumulated and returned to the grassroots trade union after the grassroots trade union of the agencies, organizations or businesses are established;
- Allotting the trade union funds to the grassroots trade union of non-business administrative units and the grassroots trade union of of businesses that are not decentralized to collect the trade union funds: the superior trade union decentralized to collect the trade union funds of the unit shall allot 65% of the total revenue of trade union funds of agencies, organizations and businesses to the grassroots trade union (upon allocation, the superior trdae union shall be offset with 40% of the total collection of trade union dues the grassroots tras union must submit to the superior trade union);
Article 7. Distribution of financial revenue to the grassroots superior
The superior trade unions may use 35% of total collection of trade union funds and 40% of total collection of trade union dues. For the other revenues belonging to a unit, this unit may use them.
1. Distribution of financial revenue of trade union between the Confederation of Labour of provincial/municipal or equivalent level and the grassroots direct superior trade union shall be regulated by the Confederation of Labour of provincial/municipal or equivalent level;
2. Distribution of financial revenue of trade union between the Confederation of Labour of provincial/municipal or equivalent level;
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- The Confederation of Labour of provincial/municipal or equivalent level having the number of collection of funds and trade union dues submitted to the superior level with a difference of over 10% compared the number of expenditure of the unit (including the grassroots direct superior trade union, the Confederation of Labour of provincial/municipal or equivalent level) based on the norm of expenditure annually announced by the General Confederation, must submit funds to the General Confederation.
The submission rate is as follows:
Level
Revenue
Submission rate (%)
1
From 450 billion dong to less than 500 billion dong
5
2
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4,5
3
From 350 billion dong to less than 400 billion dong
4
4
From 300 billion dong to less than 350 billion dong
3.5
5
From 250 billion dong to less than 300 billion dong
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6
From 200 billion dong to less than 250 billion dong
2.5
7
From 150 billion dong to less than 200 billion dong
2
8
From 100 billion dong to less than 150 billion dong
1.5
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From 50 billion dong to less than 100 billion dong
1
10
Less than 50 billion dong
0.5
For the units having the total collection of funds and trade union dues from 500 billion dong, if the amount of collection additionally increases by 50 billion dong, the submission rate to the General Confederation shall be increased by 0.5%
Funds shall be submitted by the estimate in the year. When there is a finalization, they shall be submitted based on the finalized revenue;
The presidium of General Confederation shall consider and adjust the submission rate for the units which fail to comply with the submission rate as regulated above upon the assignment of annual budget estimates.
b) Unit balancing revenue and expenditure by itself
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c) Units given with financial support
- The units having revenue of trade union funds and trade union dues submitted to the superior level fail to balance their expenditure and revenue based on the norm of responsible union officers, norm of expenditure and adjustment coefficient for mountainous provinces and remote areas annually announced by the General Confederation shall be given financial support for the difference. In case where the number of responsible union officer based on the norm and adjustment coefficient above mentioned is higher than the number of responsible union officer announced by the General Confederation, then the number of responsible union officer announced by the General Confederation shall be the basis for calculation of financial support;
- The maximum support fund not higher than the difference between the total trade union funds and trade union dues of superiod level is used with the total funds based on the staff assigned by the General Confederation x norm of expenditure annually announced by the General Confederation;
For the units that cannot balance their expenditure and revenue and must be given financial support other than regulations above mentioned, the presidium of General Confederation shall consider and make a decision;
d) Use of revenue of General Confederation
The revenue of General Confederation is used for expenditure for agencies of General Confederation and units attached to the General Confederation; is given for financial support to the units as prescribed above; provision of General Confederation and other financial support for the units by the decision of presidium of General Confederation;
Article 8. Responsibility of General Confederation
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1. The Confederation of Labour of provincial/municipal level; trade union of Central sector and the equivalent level shall coordinate with the State Treasury of provinces, districts, towns and provincial cities to collect the trade union funds from the non-business administrative units to which the state budget has allocated a part or the whole of operating funds;
2. Based on these regulations, the Confederation of Labour of provincial/municipal level, the trade union of Central sector and the equivalent level issue the Regulation on decentralized collection and distribution of financial revenue of trade union at their level and the grassroots direct superior trade union;
Annually issuing regulation on the principle of estimate preparation, revenue and submission target and allocation of financial report as a basis for assignment of estimate to the grassroots direct superior trade union;
3. Issuing regulations on regime and norm of expenditure for union activities and protection and support of laborers, management, payment and finalization, revenue and expenditure of trad union funds for the agencies, organizations and businesses that have not established their grassroots trade union;
4. The Confederation of Labour of provincial/municipal level; trade union of Central sector and the equivalent level shall coordinate with the agencies of finance, tax and inspection at the same level to conduct the inspection and examination of payment of trade union funds from the agencies, organizations and businesses; propose the sanction of administrative violation or initiate a lawsuit against the agencies, organizations and businesses committing violation of regulation on payment of trade union under the Law on Trade Union 2012 and Decree of the Government detailing the finance of Trade union;