VIETNAM GENERAL CONFEDERATION OF LABOUR | SOCIALIST REPUBLIC OF VIETNAM |
No. 272/QD-TLD | Hanoi, March 07, 2014 |
ENFORCING THE REGULATIONS ON RECEIPTS, EXPENDITURES AND MANAGEMENT OF LOCAL TRADE UNION’S BUDGET
THE PRESIDIUM OF VIETNAM GENERAL CONFEDERATION OF LABOUR
- Pursuant to the Law on Trade Unions in 2012 and the statutes of Vietnam Trade Unions in 2013;
- Pursuant to the Decree No.191/2013/ND-CP dated November 21, 2013 of the Government on detailing the trade union’s budget; At the request of the Financial Board of the General Federation.
HEREBY DECIDES
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
PP.THE PRESIDIUM
PRESIDENT
Dang Ngoc Tung
RECEIPTS, EXPENDITURES AND MANAGEMENT OF LOCAL TRADE UNION’S BUDGET
(Promulgated together with the DecisionNo.272/QD-TLD dated March 07, 2014 of the General Federation’s Presidium)
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
Regulated entities are local trade unions and professional associations as stipulated in the statutes of Vietnam Trade Unions.
Article 3. Principles of receipts, expenditures and management of local trade union’s budget.
1- Local trade union’s budget constitutes trade union’s overall financial status, which is used to fulfill rights and responsibilities as well as maintain the operation of local trade unions as prescribed in the Law on Trade Unions and Vietnam General Federation of Labour (hereinafter briefly referred to as the General Federation).
2- Based on the expenditure regulations of the Government and Vietnam General Federation of Labour, the financial source of local trade unions shall be used for practical operations on which their executive board shall issue regulations to enforce their internal expenditure rules.
3- Local trade unions must collect a full amount of receipts allocated to the General Federation in a timely manner. Then this amount must be spent by any proper entity in an economical, efficient and explicit manner as well as managed under relevant regulations enforced by the Government and General Federation.
Article 4. Receipts of local trade union’s budget.
1- Receipts from trade union expenses
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
- Trade unions’ expenditures shall be collected according to the regulations on the administrative rank of collecting and allocating the financial sources for trade unions, issued together with the Decision No.270/QD-TLD dated March 7, 2014 of the General Federation.
2- Receipts from trade unions’ contributions
Trade unions’ contributions shall be paid by union members as prescribed by the statutes of Vietnam Trade Unions and the instructions on the payment for trade unions’ contributions No.258/HD-TLD dated March 07, 2014 of the General Federation.
3- Other receipts:
Other receipts shall be subject to Clause 4, Article 26 of the Law on Trade Unions and the Decision No.269/QD-TLD dated March 07, 2014 of the General Federation, including:
- Those which agencies, organizations and enterprises have allocated to purchase useful facilities for the general operations of trade unions and to provide financial supports for the specific operations of local trade unions as well as others such as contests, cultural, sport and sightseeing activities, bonus and welfare policies, etc., for officials, union members, public servants, workers and employees (hereinafter referred to as trade unionists and employees) and their children; and those which foreign and domestic organizations and individuals have provided as an aid for local trade unions.
- Those which are collected from cultural and sport activities; concession sale and liquidation of assets; yields from deposits and share dividends; those which are revoked from the incorrect expenditures of trade unions’ budget that have been accounted for and approved, etc.
1- Local trade unions are likely to use 65% of trade unions’ expenses and 60% of trade unions’ contributions and 100% of other receipts of an entity.
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
a- Wages and allowances for union stewards which do not exceed 30%. In case of expenditure balances, they shall be brought forward for other operations. In case there is a shortage of expenditures, local trade unions must consider whether beneficiaries and rate of these allowances for trade unionists should be decreased to match with the allocated expenditures.
b- The administrative expenses are not over 10%.
c- Expenses for trade union movements do not exceed 60%, including less than 10% for an amount of both tourism and hardship supports.
In case an increase in the rate of allocated expenditures for two aforementioned activities is requested by local trade unions, the superior trade unions who are authorized to manage local trade unions’ financial issues shall take it into consideration and make their own decisions.
3- Other receipts collected by local trade unions shall be allocated to pay for any accounts payable at their own discretion.
Article 6. Expenditures of local trade union’s budget.
1- Wages, allowances and other salary expenses.
- Wages, allowances and salary expenses such as social and medical insurance, etc. of union stewards working for public administrative agencies and state-owned enterprises under that Decision No.128/QD-TW dated December 14, 2004 of the Secretariat of the Communist Party (Tenure X) and Instructions of the General Federation.
- Wages and allowances of union representatives in charge of trade union working for non-state entities that shall comply with the regulations issued together with the Decision No.525/QD-TLD dated April 25, 2010 and Instruction No.1049/HD-TLD dated July 04, 2011 of the General Federation.
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
Encourage joint stock company’s trade unions to effect the regulations on responsible union stewards’ salary in compliance with the Decision No.128/QD-TW of the Secretariat of the Communist Party of Vietnam.
2- Administrative expenditures.
- Those used to organize the executive board of local trade unions, professional associations, their affiliates and a division’s trade unions.
- Those used to organize the general meeting of local trade unions, professional associations, their affiliates and a division’s trade unions, including: decorations, handouts, participant’s fees and drinking water, etc.
- Those used to purchase stationery, working properties and tools, to carry out minor repairs for workplace of trade unions, postal costs or any incurred by communications, business travel and guest reception.
3- Expenditures for trade unions’ movements
3.1. Communicative movements
- Those used to purchase newspapers, magazines or print materials for trade unions such as labour newspapers, labor and trade union magazines, labor protection review and any prints published by the Labour Publisher, etc., all of which serve the communicative purposes at local trade unions.
- Those paid for paper and pens used for the communicative activities on bulletin boards, radio stations, wall news and other communicative networks of local trade unions.
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
- Fees or gratuities paid to advisers, solicitors or any person who directly help local trade unions work with enterprises, agencies or units to determine work norms, wage rates, pay scales, salary and bonus pay rules; set up internal rules and etiquettes of these entities; sign labor collective agreements; deal with any dispute that arises during employment period; assist them in complying with the Government’s laws and policies related to the rights and benefits of trade unionists and employees as well as carry out the inspection and supervision over their compliance with labor legislations.
- Those paid for the barrister’s fees to protect local union stewards during their practice of legal rights to represent employees and trade unionists who have been illegally sacked or suffer from the contract termination or transferred to another working position with decreased incomes.
- Those paid to local union stewards who are eligible to call for lawful strikes, which also cover any expense incurred from illegal strikes resulting in any loss towards enterprises under legal regulations of the Labor Code.
- Those paid to local union stewards who are eligible to call for lawful strikes and any other activities to protect legal rights of employees who suffer from illegal contract termination or are transferred to another working position with decreased incomes.
3.3. Those paid for the expansion of trade union membership, establishment of local trade unions and sustainable growth of local trade unions:
- Those paid for the communicative methods to promote trade unions and the statutes of Vietnam Trade Unions; meet and discuss with employers about all issues related to trade unions, membership enhancement and establishment of local trade unions.
- Those paid for overtime fees to trade unionists, employees and union stewards who are directly advising employees to participate in trade unions.
- Those paid for such activities as the acceptance of employees as trade unionists, the launch of local trade unions and the bonus or prize awarding celebrations for those who have gained excellent achievements in establishing local trade unions.
- Those paid to enhance the sustainable growth of local trade unions; classify the trade union divisions or groups; offer stimulating policies to trade union division or group in the establishment of firm local trade unions and confer awards or prizes on firm local trade unions.
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
- Those paid to initiate the emulation movements; hold preliminary and final meetings to confer awards and prizes on collectives and individuals who have gained excellent achievements in such movements.
- Those paid to organize the competition of outstanding union stewards.
3.5- Expenditures for the training of union stewards or representatives:
- Those paid to trainers and for the participant’s fees, drinking water, print materials and other administrative expenses to arrange professional training courses held by local trade unions.
- Those paid to buy learning materials and travel expenses paid to trade unionists and employees who have been sent to take part in such courses.
- Those paid to organize the continuation and professional refresher courses for employees.
- Those paid for the speaker’s fees and gratuities, drinking water for those who participate in current event, policy and law talks, etc. held by local trade unions.
- Those paid to any women who take care of their children at the age of below 36 months and have been sent for the training course by local trade unions.
3.6. Expenditures for cultural, sport and tourism activities.
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
- Those paid to assist the movements in building cultural units; preventing and fighting social evils for trade unionists and employees; those paid to any employee who take part in cultural and arts activities; those paid to organize the prize awarding celebrations for cultural and sport activities as well as the prevention and fighting of social evils at local trade unions.
- Those paid to purchase facilities which facilitate the cultural, arts and sports activities.
- Those paid for the stimulating fees to the organization board, athletes and actors or actresses who participate in cultural performances and sport contests held by local trade unions and their superior entities; those paid to award prizes or bonuses to collectives and individuals who have won the titles in these competitions held by local trade unions.
b. Expenditures for tourism
Those paid as a supportive amount to agencies, organizations and enterprises to arrange a getaway for employees.
3.7- Expenditures for sexual issues and sex discrimination:
- Those paid to communicate the sexual matters and sex discrimination, which shall be integrated with the programs on population, maternity health, family planning, prevention and fighting against family violence.
- Those paid to purchase kindergarten appliances and facilities at these units (if any); support trade unionists and employees whose children are learning at such kindergartens.
- Those paid to arrange the communicative activities as well as celebrate Women’s Day (March 8), Vietnamese Women’s Day (October 20), Vietnamese Family (June 28), International Day of Happiness (March 20) and Population Day (December 26).
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
3.8. Visiting expenditures and allowances
a. Visiting expenditures
- Those paid to pay a visit to trade unionists and employees who are on paid leaves due to sickness, maternity, accidents or their grievous events (father or mother-in-law; wife, husband and children) and their happy events of trade unionists.
- Those paid to pay a visit or present gifts to employees on traditional Tet holidays or birthday celebrations.
b. Allowances
Those paid to trade unionists and employees who are faced with difficulties due to on-duty accidents, incidents, natural calamities, fires, life-threatening illnesses which cause great losses on health or property;
The amount of visiting expenditures and allowances paid to any trade unionists and those who are not members of trade unions shall be regulated by local trade unions.
3.9. Stimulating and bonus expenditures
- Monetary bonus attached with other forms of commendation conferred on trade unionists and union stewards as well as campaign medals for their contribution to the establishment of trade unions.
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
- Those paid to award bonuses and prizes to sons or daughters of trade unionists and employees who have gained excellent achievements in their learning.
- Those paid to join hands in organizing the celebration activities in Children’s Day and Mid-autumn festival.
- Those paid to award bonuses and prizes in thematic activities and receipts collected for the budget as prescribed by the General Federation.
3.10. Other expenditures
Assist trade unionists and employees working for different entities who suffer from losses due to natural calamities, accidents and orange agents, etc.
Article 7. Differentiated expenditures of trade unions.
1- Emulation movements, learning, cultural, sport and sightseeing activities, benefits and welfare of employees and their children are all considered the duties and responsibilities of business employers, heads of an entity, which they must assume by using reserves and funds to pay for these activities under the Article 24 of the Law on Trade Unions in 2012.
2- Facilities of local trade unions shall be provided by business employers, heads of an entity (without any charge) in accordance with Article 24 of the Law on Trade Unions in 2012.
3- Ranked wages and salary-based allowances of responsible union stewards shall be paid by the trade unions’ budget.
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
- Wages based on the production and trading yields of the responsible union stewards working for non-state entities shall be paid under labor collective agreements and internal expenditure rules of these ones; the temporary regulations issued together with the Decision No.525/QD-TLD dated April 25, 2010 of the General Federation.
4- If allowances of Presidents of local trade unions who are concurrently holding many positions are paid by other sources, trade unions’ budget shall be left untouched.
5- The operations of the People’s Inspectorate shall be paid for by enterprises, agencies and units in accordance with the Circular No.40/2006/TTLT-BTC-BTTUBTWMTTQVN-TLDLDVN dated May 12, 2006 of the Ministry of Finance, the standing committee of Vietnam Fatherland Front and the General Federation.
6- All activities of sex discrimination and women improvement shall be mainly paid for by enterprises, agencies and units according to the Circular 191/2009/TT-BTC dated October 01, 2009 of the Ministry of Finance. Family planning activities shall be also paid for by these entities in accordance with the joint Circular No.20/2013/TTLT-BTC-BYT dated February 20, 2013 of the Ministry of Finance and Health.
7- The encouragement of cultural lives for employees working in industrial zones shall be paid for as prescribed in the Circular No. 55/2013/TT-BTC dated May 6, 2013 of the Ministry of Finance.
Article 8. Management and inspection over trade unions’ budget .
1- The management of local trade unions’ budget shall adhere to the regulations on the management of trade unions’ budget issued together with the Decision No. 269/QD-TLD dated March 07, 2014 of the General Federation.
2- Examination Committee of local trade unions shall be responsible for examining the establishment, estimate and financial statement of receipts and expenditures for local trade unions every year.
3- The estimate and financial statement of receipts and expenditures for local trade unions must be publicized in compliance with the regulations of the General Federation.
...
...
...
Mọi chi tiết xin liên hệ: ĐT:(028) 3930 3279DĐ:0906 22 99 66
Article 9. Commendation and sanctions against violations
- Local trade unions, union representatives and trade unionists shall be awarded for their absolute compliance with these regulations, which is defined according to the commendation regulations of the General Federation.
- Local trade unions, union representatives and trade unionists in violation of receipts, expenditures and management of trade unions’ budget, depending on the severity, shall be punished under legal regulations and the statutes of Vietnam Trade Unions.