Quyết định 4291/QĐ-TLĐ năm 2022 quy định về tiêu chuẩn, định mức chế độ chi tiêu trong các cơ quan Công đoàn do Tổng Liên đoàn Lao động Việt Nam ban hành

DECISION

PROMULGATING REGULATIONS ON STANDARDS, LIMITS AND POLICIES ON EXPENDITURES IN TRADE UNION AGENCIES

Pursuant to the 2012 Law on Trade Union; Regulations of Trade Unions of Vietnam (XII^th tenure);

Pursuant to the Law on Management and Use of Public Property dated June 21, 2017;

Pursuant to the Labor Code dated November 20, 2019;

Pursuant to Government’s Decree No. 191/2013/ND-CP dated November 21, 2013 on elaboration of trade-union finances;

Pursuant to Decree No. 04/2019/ND-CP dated January 11, 2019 of the Government on standards and norms for use of cars.

Pursuant to Decision No. 128-QD/TW dated December 14, 2004 of Central Committee of the Communist Party of Vietnam on salary policies applicable to officials and public employees of agencies affiliated to the Communist Party, Fatherland Front and associations;

...

...

...

Pursuant to Guidance No. 55-HD/BTCTW dated December 31, 2005 of the Central Organization Committee on arrangement of salaries and allowances of officials and public employees of agencies affiliated to the Communist Party, Fatherland Front and associations;

Pursuant to Decision No. 212-QD/TW dated December 31, 2019 of Central Committee of the Communist Party of Vietnam on functions, tasks, organizational structure and payroll of specialized agencies of the Fatherland Front Committee and socio-political organizations of provinces and districts;

Pursuant to Integrated Document No. 17/VBHN-BTC dated March 04, 2014 of the Ministry of Finance on promulgation of regulations on standards and norms for use of official telephones at private homes and mobile phones applicable to leaders in administrative agencies, public service providers, political organizations, and socio-political organizations;

Pursuant to other relevant legislative documents of the State;

At the request of Department of Confederation Financial Affairs.

HEREBY DECIDES

Article 1. Regulations on standards, limits and policies on expenditures in trade union agencies of immediately superior unions or above (herein referred to as “trade union agencies”) are promulgated together with this Decision.

Article 2. This Decision comes into force from the date on which it is signed. This Decision replaces Decision No. 1911/QD-TLD dated December 19, 2016 of the Presidium of the Vietnam General Confederation of Labor on regulations on standards and policies on expenditures in trade union agencies; Decision No. 3408/QD-TLD dated October 20, 2021 of the Presidium of the Vietnam General Confederation of Labor on regulations on expenditure policies applicable to increase in the number of trade unionists and establishment of internal trade unions; Guidance No. 849/HD-TLD dated June 05, 2017 of the Presidium of the Vietnam General Confederation of Labor on amendments to Article 6 of Decision No. 1911/QD-TLD dated December 19, 2016 of the Presidium of the Vietnam General Confederation of Labor on regulations on standards and policies on expenditures in trade union agencies; Guidance No. 350/HD-TLD dated March 19, 2019 of the Presidium of the Vietnam General Confederation of Labor on amendments to Articles 4, 8, 10 of Decision No. 1911/QD-TLD dated December 19, 2016 of the Presidium of the Vietnam General Confederation of Labor on regulations on standards and policies on expenditures in trade union agencies.

Article 3. Department of Confederation Financial Affairs and Office of the Supervisory Committee of the Vietnam General Confederation of Labor shall provide guidance and inspect implementation of the Regulations in trade union agencies.

...

...

...

ON BEHALF OF THE PRESIDIUM
PRESIDENT




Nguyen Dinh Khang

REGULATIONS

STANDARDS, LIMITS AND POLICIES ON EXPENDITURES IN TRADE UNION AGENCIES
(Enclosed with Decision No. 4291/QD-TLD dated March 01, 2022 of the Presidium of the Vietnam General Confederation of Labor)

Chapter I

GENERAL PROVISIONS

Article 1. Scope

...

...

...

Article 2. Regulated entities

1. Confederations of Labor of districts, towns and provincial cities (herein referred to as “confederations of labor of districts”); local trade unions; trade unions of industrial parks, export processing zones, or economic zones; trade unions of parent companies and immediately superior unions that have other particular traits (herein referred to as “immediately superior unions”);

2. Confederations of Labor of provinces and cities; central trade unions and equivalents, trade unions of parent companies affiliated to the Vietnam General Confederation (herein referred to as “Confederations of Labor of provinces and equivalents);

3. Vietnam General Confederation (herein referred to as “General Confederation);

Article 3. Principles of standards, limits and policies on expenditures in trade union agencies

1. Complying with regulations of the State and ensuring conformity with financial capacity of trade unions.

2. Using trade-union finances for intended purposes, in an effective manner and for successful implementation of activities of trade unions.

3. Making payment for the aforementioned expenses in accordance with principles and procedures for accounting documents according to regulations of the State and the General Confederation.

Chapter II

...

...

...

Article 4. Direct expenditure on care, protection and training for trade unionists and employees 

1. Expenditure on representation and protection of legal and legitimate rights and interests of trade unionists and employees

 Expenditure on provision of legal advice

a) Expenditure on mobile provision of legal advice on labor and trade union, including:

- Expenditure on rental of the hall;

- Expenditure on food and drink services provided for employees: up to 40.000 VND/employee/consultation;

- Expenditure on commendation and reward for employees who answer questions: 30.000 VND - 50.000 VND/employee/reward;

- Expenditure on remunerations specified in Point 2.4, Clause 2, Point 7.4 Clause 7 Article 4 of this document and paid to reporters and collaborators invited to participate in mobile provision of legal advice and write questions and responses, and contents of cases, etc.

- Expenditure on printing handouts distributed to employees;

...

...

...

b) Expenditure on direct provision of legal advice and provision of legal advice in other forms, including.

- Expenditure on meetings and seminars on provision of legal advice;

- Expenditure on travel expenses and support expenses on fuel and public transport vehicles paid to legal service providers;

- Expenditure on remunerations on compilation of reports and analysis of cases of legal advice: up to 500.000 VND/person/case;

- Expenditure on phone allowances for legal service providers: 200.000 VND/person/month;

- Other appropriate expenditures in conformity with actual situation and in accordance with regulations of the Vietnam General Confederation;

- Reporters and collaborators who are eligible for the aforesaid gratuities and remunerations are not trade union officials. In case of trade union officials, the expenditure shall be decided by heads of agencies according to their finances.

1.2. Expenditure on lawsuits and legal proceedings for handling of labor disputes at the Court.

The trade union shall pay expenses on civil proceedings from its finance on behalf of employees filing civil lawsuits. To be specific:

...

...

...

- Expenditure on giving remunerations on study and preparation of lawsuit dossiers to officials who file lawsuits and participate in proceedings: 300.000 VND/person/case (in case of 1-30 cases). In case of over 30 cases, the expenditure shall be decided by the head of agency according to its finance, and scale and severity of each case;

- Expenditure on giving overtime pay to trade union officials who file lawsuits and participate in proceedings; support expenses on fuel, public transport vehicles, etc.

- Expenditure on remunerations on compilation of reports and analysis of cases of lawsuits and participation in proceedings: 300.000 VND/person/case (in case of 1-30 cases). In case of over 30 cases, the expenditure shall be decided by the head of agency according to its finances, and scale and severity of each case;

- Expenditure on gratuities paid to collaborators invited to provide legal advice on lawsuits and participate in proceedings;

- Expenditure on hiring lawyers: 14.490.000 VND/case. Regarding complicated cases, the Standing Committee of trade union shall make decision and sign all-inclusive contract according to applicable regulations of the law. Gratuities paid to collaborators invited to provide legal advice on lawsuits and participate in proceedings shall follow the all-inclusive contract signed with the expert;

- Payment for first-instance or appellate court fee advance as required by the Court;

- Payment for some charges as required by the Court:

+ Charges for issuance of copies of judgments, decisions and other documents of the Court; charges for photocopying documents and evidences in case files made by the Court; charges for issuance of copies of judgments and decisions of the Court; charges for issuance of copies of other documents of the Court;

+ Charges for consideration of the legality of strikes;

...

...

...

+ Charges for legal authorization by the foreign Court in Vietnam.

- Payment for expenses on civil judgment enforcement, including:

+ Expenses on coercive judgment enforcement paid by the trade union or deducted from collected sums of money or proceeds from the auction of distrained assets, including those held by third parties. After handling assets or collecting money, enforcers shall carry out procedures for promptly refunding paid advances.

+ Expenses on application of provisional emergency measures in case where the trade union requests the Court to apply provisional emergency measures.

- Procedural expenses: expenses paid to witnesses; interpreters and lawyers, and other procedural expenses as required by the Court…

- Expenditure on bonuses offered in case of winning cases: 300.000 VND/person/case (in case of 1-30 cases). In case of over 30 cases, the expenditure shall be decided by the head of agency according to its finance, and scale and severity of each case;

- Other appropriate expenditures in conformity with actual situation and in accordance with regulations of the Vietnam General Confederation;

1.3. Expenditure on collective bargaining

Standing Committees of the Labor Confederations of provinces and cities, central trade unions and equivalents, trade unions of parent companies affiliated to the Vietnam General Confederation, according to the funding capacity, time limit, and score of each collective bargaining agreement (hereinafter referred to as “CBA”), labor scale, type and fields of production and business of each enterprise, contributions made by individuals and collectives to the implementation process... shall issue specific regulations on conditions and expenditures applicable at local authorities and units according to the following contents:

...

...

...

- Expenditure on remunerations paid to experts and persons having experience in labor relations invited to help to formulate the draft CBAs and participate in collective bargaining seminars.

- Expenditure on hiring interpreters who participate in collective bargaining conferences with participation of foreign-invested enterprises (if invited).

- Expenditure on giving overtime pay; support expenses on fuel, public transport vehicles, etc. to trade union officials who give support for collective bargaining.

- Expenditure on assisting superior trade unions in scoring CBAs that have been signed and classifying their quality: up to 100.000 VND/agreement This amount shall only be paid once per a CBA, during the effective period of the CBA at each level (except for amended and/or re-signed CBAs).

- Expenditure on encouraging superior unions to directly give support and guidance to internal trade unions for successful signature of CBAs with enterprises:

+ Regarding initial CBA (a new CBA): The superior union shall be paid an amount of up to 1.000.000 VND/agreement;

+ Regarding CBAs ranked A: The superior union and its official that directly gives support and guidance to the internal trade union shall be paid an amount of up to 3.000.000 VND/agreement and 30% - 40% of such amount shall be paid to the official;

+ Regarding CBAs ranked B: The superior union and its official that directly gives support and guidance to the internal trade union shall be paid an amount of up to 2.000.000 VND/agreement and 30% - 40% of such amount shall be paid to the official;

- Expenditure on encouraging internal trade unions to successfully sign CBAs with enterprises:

...

...

...

+ Regarding CBAs ranked B: The executive committee of the trade union and its President (or Vice President) shall be paid an amount of up to 4.000.000 VND/agreement and 50% - 60% of such amount shall be paid to the President (or Vice President);

- Other appropriate expenditures in conformity with actual situation and in accordance with regulations of the Vietnam General Confederation;

b) Expenditure on sectoral collective bargaining, multi-enterprise collective bargaining

- Expenditure on printing and distribution of propaganda materials

- Expenditure on collection of information, investigation and survey of enterprises and needs of trade unionists and employees.

- Expenditure on organization of meetings for preparation and implementation of collective bargaining.

- Expenditure on organization of training in collective bargaining methods and skills for trade union officials and employees of enterprises.

- Expenditure on remunerations paid to experts and persons having experience in labor relations invited to help to formulate the draft CBAs and participate in collective bargaining seminars.

- Expenditure on hiring interpreters who participate in meetings with foreign employers, and collective bargaining conferences with participation of foreign employers.

...

...

...

- Expenditure on organization of conferences on signing CBAs

- Expenditure on translation of necessary documents into foreign languages ​​in case where foreign-invested enterprises participate in collective bargaining

- Expenditure on assessment of the implementation of CBAs.

- Expenditure on giving overtime pay; support expenses on fuel, public transport vehicles, etc. to trade union officials who participate in collective bargaining.

- Expenditure on encouraging successful signature of multi-enterprise collective bargaining agreement (with participation of at least 5 enterprises), ranked B and above: The superior union and its official that directly gives support, guidance and advice shall be paid an amount of up to 30.000.000 VND/agreement and 30% - 40% of such amount shall be paid to the official.

- Expenditure on encouraging successful signature of sectoral collective bargaining agreement: The sectoral trade union and its official that directly gives advice shall be paid an amount of up to 40.000.000 VND/agreement and 30% - 40% of such amount shall be paid to the official.

- Other appropriate expenditures in conformity with actual situation and in accordance with regulations of the Vietnam General Confederation;

2. Visit and allowances

2.1. Expenditure on visit and allowances to officials in trade union agencies

...

...

...

- Each official who faces life-threatening illness shall be paid an amount of up to 3.000.000 VND/year.

- In case the official dies, his/her relative shall be paid an amount of up to 5.000.000 VND; 01 million of condolence money shall be paid and the payment for other condolence gifts shall be made.

- In case the official dies, his/her natural father/mother, in-law father/mother, spouse, or child shall be paid an amount of up to 3.000.000 VND/person; 01 million of condolence money shall be paid and the payment for other condolence gifts shall be made.

- The family of official who faces unexpected difficulties due to natural disasters, fire(s), accident(s), disease(s) or another special reason shall be paid an amount of up to 3.000.000 VND/incident; in case the official's relative (his/her natural father/mother, in-law father/mother, spouse, or child) suffers from long-period sickness or faces accident(s) and receives treatment, he/she shall be paid an amount of up to 1.000.000 VND/visit (no more than twice a year).

 2.2. Expenditure policies applicable to officials who retire or transfer to other jobs in trade union agencies

a) Expenditure on giving gifts to officials in trade union agencies in case when they retire:

- Vietnam General Confederation: up to 4.000.000 VND/official.

- Confederations of Labor of provinces and equivalents; immediately superior unions: up to 3.000.000 VND/official

The unit from which the official retires shall make payment.

...

...

...

Confederations of Labor of provinces and equivalents; immediately superior unions: up to 2.000.000 VND/official

c) Expenditure on giving gifts to members of the executive committee and the supervisory committee in case when they leave from the executive committee and the supervisory committee:

- Vietnam General Confederation: up to 3.000.000 VND/member.

- Confederations of Labor of provinces and equivalents: up to 2.000.000 VND/member.

- Immediately superior unions: up to 1.000.000 VND/member.

d) Expenditure on paying a visit to each full-time official who retired on establishment of Vietnam Trade Union (July 28) and traditional Tet holidays: up to 300.000 VND/official/visit.

e) Expenditure on paying a visit to each official who retired and is facing life-threatening illness: up to 1.000.000 VND/official/visit/year.

f) In case the official who retired dies, 01 million of condolence money shall be paid and the payment for other condolence gifts shall be made.

2.3. Expenditure policies applicable to social activities

...

...

...

- Vietnam General Confederation; Confederations of Labor of provinces and equivalents: up to 1.000.000 VND/person/visit.

- Immediately superior unions: up to 500.000 VND/person/visit.

The head of unit shall decide the number of people receiving visits and visit expenditures.

b) In case trade unionists or employees of agencies, units or enterprises who have paid contributions to trade unions die due to occupational accidents and diseases, natural disasters, epidemics, life-threatening illnesses, an amount of up to 3.000.000 VND shall be paid to each official’s relative.

c) In case heads of trade unions at all levels visit and encourage military units, workers, public employees, employees at bordering areas and islands, and visit nursing centers for war invalids, orphanages, etc., heads of units shall consider deciding expenditures.

2.4. Expenditure policies applicable to collaborators

a) Regarding collectives and individuals that make great contributions and give support for trade unions:

- Vietnam General Confederation:

+ 300.000 VND to 500.000 VND/individual.

...

...

...

- Confederations of Labor of provinces and equivalents:

+ 200.000 VND to 400.000 VND/individual.

+ 1.000.000 VND to 2.000.000 VND/collective.

- Immediately superior unions:

+ 100.000 VND to 300.000 VND/individual.

+ 500.000 VND to 1.000.000 VND/collective.

b) In case collaborators, leaders of ministries, central and local authorities and units who regularly have relationships and give support suffer from illnesses, diseases or die, or their relatives (natural father/mother, in-law father/mother, spouse, or children) die, heads of budget-estimating units shall decide visit expenditures and condolence money on a case-by-case basis (condolence money: 500.000 VND – 1.000.000 VND/person/visit).

Heads of budget-estimating units shall consider deciding higher expenditures (if compulsory).

c) Expenditure on congratulating units on Vietnamese Teachers' Day, Vietnamese Doctors' Day, Vietnam Revolutionary Press Day, etc.

...

...

...

- Confederations of Labor of provinces and equivalents; immediately superior unions: 500.000 VND – 1.000.000 VND/unit

3. Commendation and reward

The expenditure on commendation and reward shall comply with Decision No. 1689/QD-TLD dated November 12, 2019 of the Vietnam General Confederation on regulations on commendation and reward of trade union organizations.

The budget for commendation and reward of trade union agencies shall be proposed by heads of budget-estimating units, approved by the competent authorities and included in annual estimates. This budget shall not exceed 8% of the regular expenditure of each unit. Regular expenditures exclude capital construction costs and fixed asset purchases. The budget for commendation and reward excludes bonuses for collection and payment of trade unions' finances and annual emulation titles of officials. The rate of 8% shall not be applied to the General Confederation.

Commendation bonuses associated with annual emulation titles (including excellent labor collectives, emulation soldiers, advanced workers, etc.) of collectives and individuals in trade union agencies shall be derived from units’ finances and regulated by the State and the General Confederation. Heads of units shall consider deciding expenditure on irregular commendation for collectives and individuals in trade union agencies.

4. Training

4.1. Short-term training courses (the duration of each course is less than 01 month)

Full-time officials of trade unions who are appointed to participate in short-term training courses in Vietnam shall be paid amounts as follows:

- Regarding classes held outside the province/district where the head office of the trade union is located, per diem shall be paid to each official appointed to participate in training according to applicable policies; regarding classes held within the province/district where the head office of the trade union is located, each official shall be paid an amount of 50.000 VND/day.

...

...

...

- Tuition fees and expenses on documents and textbooks of the training program (if any) shall be paid according to receipts or financial invoices of the agency organizing courses.

4.2. Long-term training courses (the duration of each course is at least 01 month)

a) Full-time officials of trade unions who are eligible and appointed to participate in long-term training courses in Vietnam shall be paid amounts as follows:

- Travel expenses during summer vacations, traditional Tet holidays, for internships and actual practice shall be paid according to applicable policies (for concentrated training); travel expenses for 01 course, internships and actual practice shall be paid according to applicable policies (for in-service training).

- The subsidy on the accommodation rent during the training period shall be decided by the head of the unit that appoints officials to participate in training, and it shall not exceed 60% of the rent according to applicable policies.

- Regarding assistance with tuition fees according to regulations of the Government, expenses on materials and textbooks according to the training program, the assistance expenditure shall be decided by the head of unit and specified in regulations on management of finances and assets of the trade union. Beneficiaries include officials who are eligible and appointed by competent trade union agencies to study for Master's or Doctoral degrees at foreign training establishments which organize training in Vietnam or foreign organizations in connection with Vietnamese training establishments).

b) Each full-time official who participates in training according to his/her own account (including officials who are not eligible for training and officials who participate in training on their own account and have training procedures completed by competent trade union agencies) shall be paid an tuition assistance amount and the amount shall not exceed 50% of the assistance amount specified in Point a, Section 4.2 of this Clause. Officials shall pay themselves for other expenses (except for tuition fees specified in Point a, Section 4.2 of this Clause).

c) Each full-time official who is preselected to hold a managerial position and appointed to participate in domestic training by the competent trade union agency shall be paid an amount of up to 20 million VND after he/she is granted a Master's degree or an amount of up to 40 million VND after he/she is granted a Doctoral degree.

d) Each full-time official who participates in domestic training on his/her own account shall be paid an amount of up to 10 million VND after he/she is granted a Master's degree or an amount of up to 20 million VND after he/she is granted a Doctoral degree.

...

...

...

Expenditure on assisting trade union officials who are female and/or ethnic minorities appointed to participate in training according to policies and regulations of the law on gender equality and ethnic affairs; in this case, the assistance funds shall be included in the trade union financial estimate.

The Standing Committee of the Presidium of the Vietnam General Confederation of Labor shall consider deciding expenditures other than those specified in this document.

5. Expenditure on scientific research

- The funding for scientific projects at the General Confederation level is derived from trade union finances of units after the General Confederation gives approval.

- Estimate formulation and policies on expenditure, payment and finalization of scientific projects shall comply with regulations of the State.

6. Other direct expenditures on care, protection and training for trade unionists and employees 

Article 5. Expenditure on dissemination of information, mobilization of trade unionists and employees

1. Dissemination

- Expenditure on organization of news and policy talks; organization of conferences on dissemination and provision of guidance on political, ideological and legal education for unionists and employees; organization of exhibitions and creation of literature, poetry and paintings related to workers and employees; dissemination, promotion, posters, club activities, purchase of books, newspapers, magazines of trade unions and dissemination of information on mass media, including radio, newspapers, magazines, television.

...

...

...

- Expenditure on purchase of books, newspapers, magazines, and publications of trade unions, including Labor Newspaper, Labor and Trade Union Magazine, Labor Protection Magazine and books and publications published by the Labor Publisher, online newspapers, etc. all of which serve dissemination and education.

- Expenditure on papers and pens used for dissemination activities on bulletin boards, radio stations, wall news and other communicative networks.

- Expenditure on gratuities paid to persons who participate in press conferences and meetings with journalists: up to 500.000 VND/person/conference/meeting. Heads of budget-estimating units shall consider deciding higher expenditures (if compulsory).

2. Expenditure on increase in the number of trade unionists, establishment of internal trade unions and sustainable growth of internal trade unions

2.1. Expenditure

2.1.1. Expenditure on paying for full-time trade union officials, collaborators and volunteers who directly perform tasks of increase in the number of trade unionists and establishment of internal trade unions:

a) Expenditure on paying for full-time trade union officials who directly perform tasks of increase in the number of trade unionists and establishment of internal trade unions:

- Each full-time official shall receive overtime pay (according to Article 55 of Government’s Decree No. 145/2020/ND-CP dated December 14, 2020).

- Each full-time trade union official who directly performs tasks of increase in the number of trade unionists and establishment of internal trade unions for two days shall be paid an amount of 200.000 VND/day for accommodation (according to Circular No. 40/2017/TT-BTC). Each full-time trade union official who directly performs tasks of increase in the number of trade unionists and establishment of internal trade unions for one day shall be paid an amount of 100.000 VND/day for accommodation.

...

...

...

b) Expenditure on remunerations and gratuities paid to collaborators and volunteers who directly perform tasks of increase in the number of trade unionists and establishment of internal trade unions:

- The trade union in charge of tasks of increase in the number of trade unionists and establishment of internal trade unions according to the plan and estimate approved by the superior trade union, according to the actual situation at the unit, may invite collaborators and volunteers to perform these tasks in order to ensure assigned targets in condition of inadequate human resources. These collaborators and volunteers shall be knowledgeable about trade union activities, have skills appropriate to task requirements, political will and a sense of law observance, and make commitment to perform assigned tasks.

- The unit in charge of tasks of increase in the number of trade unionists and establishment of internal trade unions may assign individuals, collaborators and volunteers to perform such tasks with specific targets and objectives. Expenditure on remunerations and gratuities paid to collaborators and volunteers shall be based on the achieved results. Collaborators and volunteers shall make commitment to assume their responsibilities for their personal property and traffic safety while performing assigned tasks.

- Remunerations and gratuities shall be only paid to collaborators and volunteers in non-state units. To be specific:

+ If the unit already has a trade union, an amount of up to 20.000 VND/trade unionist shall be paid for increase in the number of trade unionists.

+ If a unit does not have a trade union, it shall only pay for establishment of such a union and not increase in the number of trade unionists at establishment time. To be specific:

* Regarding the unit that establishes a union with less than 50 trade unionists: up to 2.000.000 VND/unit.

* Regarding the unit that establishes a union with 50 to less than 100 trade unionists: up to 3.000.000 VND/unit.

* Regarding the unit that establishes a union with 100 to less than 500 trade unionists: up to 5.000.000 VND/unit.

...

...

...

c) Costs incurred as a result of the performance of tasks of increase in the number of trade unionists and establishment of internal trade unions shall be paid to officials, collaborators and volunteers according to internal expenditure regulations of units.

2.1.2. Expenditure on mobilization of increase in the number of trade unionists and establishment of internal trade unions:

a) Expenditure on organization of conferences on communication and propaganda, including materials and rental of equipment (sound, lights...). The payment shall be based on actual amounts arising;

b) Expenditure on gratuity paid to each reporter: up to 500.000 VND/person/conference;

c) Expenditure on drinks for employees: up to 20.000 VND/person/conference.

2.1.3. Expenditure on assisting congresses to establish internal trade unions and initial expenses paid to new internal trade unions:

a) Expenditure on organizing congresses and ceremonies in order to announce decisions to establish and launch new internal trade unions, including reception; stationery, etc. The payment shall be based on actual amounts arising and internal expenditure regulations of units;

In addition to above-mentioned expenditures, other expenditures are available when there are funding sources for private sector involvement or enterprises and units provide support funding.

b) Initial expenses paid to new internal trade unions, including:

...

...

...

- Expenses on making seals of internal trade unions. Those shall be paid according to actual amounts arising.

- Expenses on assistance in training and refresher training officials of new internal trade unions. Those shall be paid according to conference expenditure policies.

Payment policies shall comply with regulations of the State, the General Confederation and regulations on standards, limits and policies on expenditures in trade union agencies.

2.1.4. Expenditure on commendation and reward for increase in the number of trade unionists and establishment of internal trade unions:

Expenditure on regular and irregular commendation and rewards for individuals and organizations with outstanding achievements in increase in the number of trade unionists and establishment of internal trade unions; expenditure on bonus payments for surpassing targets and objectives of increase in the number of trade unionists and establishment of internal trade unions that are set and assigned by organizing units. The unit may decide the method of commendation and reward, but the expenditure shall not exceed the limits imposed by the General Confederation.

2.2. Funding sources

Funding for increase in the number of trade unionists and establishment of internal trade unions is derived from financial sources of superior trade unions.

2.3. Estimate and settlement

According to regulations of the State and the General Confederation, units shall formulate and issue internal expenditure regulations containing contents of increase in the number of trade unionists and establishment of internal trade unions in order to ensure that expenditures are covered by their funding sources. Every year, units shall formulate detailed plans and estimates for increase in the number of trade unionists and establishment of internal trade unions and submit them to superior trade unions for approval.

...

...

...

3. Expenditure on organization of emulation movements

- Expenditure on cooperation in launching emulation movements; organization of preliminary and review conference of emulation and commendation and reward for collectives and individuals obtaining excellent achievements in emulation movements.

- Expenditure on organization of meetings and commendation for typical and advanced collectives and individuals in emulation movements and thematic activities of trade unions.

- Expenditure on organization of the competition for good trade union officials.

4. Expenditure on culture and sports

4.1. Expenditure on organization of competitions

a) Expenditure on prizes shall be based on the nature and scale of competitions, the State's regulations (if any) and funding capacity of units. Heads of budget-estimating units shall consider deciding expenditure on prizes awarded to competitors.

b) Each official or trade unionist who practices and participates in the competition and/or performance shall be paid an amount of up to 100.000 VND/day.

c) Expenditure on setting question papers and answer keys 

...

...

...

- Confederations of Labor of provinces and equivalents: up to 300.000 VND/question paper/answer key.

- Immediately superior unions: up to 200.000 VND/question paper/answer key.

d) Expenditure on gratuities paid to examiners and judges

- Vietnam General Confederation: up to 400.000 VND/person/day.

Confederations of Labor of provinces and equivalents: up to 300.000 VND/person/day

- Immediately superior unions: up to 200.000 VND/person/day.

- Each secretary of the competition shall be paid an amount equal to 50% of the gratuity paid to the examiner/judge (for each level).

- The gratuity paid to the competition’s organizer shall comply with the conference expenditure policy.

- If it is required to invite external experts, researchers, writers and artists to set question papers and act as examiners and judges, higher gratuities may be decided by the head of unit.

...

...

...

- Expenditure on conferences and seminars on culture and sports.

- Expenditure on support for movement activities for development of cultural units; prevention and control of social evils for trade unionists and employees; assistance for employees participating in culture and sports activities; commendation and reward for culture, sports and social evils prevention activities.

- Expenditure on purchase of equipment for culture, art and sports.

- Expenditure on gratuities paid to organizers, athletes, and actors/actresses participating in cultural performances and sports competitions organized by trade unions; commendation and reward for collectives and individuals that win prizes in performances and sports events organized by trade unions.

5. Expenditure on organization of activities related to gender and gender quality

- Expenditure on movements towards female workers, officials and employees.

- Expenditure on dissemination of information about gender, gender equality and integration of gender into activities of population, sexual and reproductive health, family planning and domestic violence prevention.

- Expenditure on dissemination of information and organization of activities on International Women's Day (March 8), Vietnamese Women's Day (October 20), Vietnamese Family Day (June 28), International Day of Happiness (March 20), Month of Action for Gender Equality and Prevention of Gender-based Violence (November 15 - December 15), Population Day (December 26).

- Expenditure on contests, conferences and meetings with typical and advanced female workers, officials and employees.

...

...

...

- Expenditure on activities of women's affairs boards, clubs of feminine housework at internal trade unions, competitions and contests for women.

6. Expenditure on foreign affairs

- Expenditure on annual contributions.

- Expenditure on aid from finances of trade unions.

- Per diem policies applicable to officials who go on short overseas business trips shall comply with Circular No. 102/2012/TT-BTC dated June 21, 2012 of the Ministry of Finance. In other special cases, heads of units shall consider deciding expenditures.

- Expenditure on reception, organization of international conferences, document translation, hiring interpreters, etc. shall comply with Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance. In other special cases, heads of budget-estimating units shall consider deciding expenditures.

- Counterpart fund of the Vietnam Trade Union in international seminars, conferences and projects funded by foreign capital shall be provided following the agreement with the sponsor on the basis of approval by the head of the unit in accordance with relevant regulations of the State.

- Other expenditures on foreign affairs as assigned by competent authorities.

7. Expenditure on congresses, conferences of the Executive Committee, the Presidium, and the Standing Committee; thematic conferences and seminars

...

...

...

7.2. Expenditure on organization of thematic conferences, seminars and training courses

a) Expenditure on meals provided for delegates attending conferences, seminars and training courses

- Regarding meetings held at locations within central-affiliated cities: up to 200.000 VND/day/person.

- Regarding meetings held at locations within cities affiliated provinces and districts: up to 150.000 VND/day/person

b) Expenditure on meals provided for delegates attending conferences of Executive Committees, Standing Committees, Presidiums, and Supervisory Committees of trade unions at all levels:

- Regarding meetings held at locations within central-affiliated cities: up to 200.000 VND/day/delegate.

- Regarding meetings held at locations within cities affiliated provinces and districts: up to 150.000 VND/day/person

c) Expenditure on tea-break drinks: 20.000 VND/a half day/delegate.

d) Expenditure on covering the difference between the actual expenses on meals provided to all delegates and the amount already deducted from the accommodation allowance of delegates of state agencies, public services providers or enterprises:

...

...

...

7.3. Other expenditures on conferences, seminars and training courses

a) Expenditure on gratuities paid to persons in charge of conferences and discourse writers

- Expenditure on gratuities paid to persons in charge of conferences and opinion collectors:

+ Vietnam General Confederation: up to 300.000 VND/person/conference.

+ Confederations of Labor of provinces and equivalents: up to 200.000 VND/person/conference.

+ Immediately superior unions: up to 150.000 VND/person/conference.

- Expenditure on gratuities paid to discourse writers: If it is required to have additional discourses for conferences and seminars (the head of budget-estimating unit gives approval for the number of discourses), the expenditure is regulated as follows:

+ Vietnam General Confederation: up to 300.000 VND/discourse.

+ Confederations of Labor of provinces and equivalents: up to 200.000 VND/discourse.

...

...

...

The head of unit shall consider paying higher gratuities to experts/researchers writing discourses.

b) Expenditure on gratuities paid to reporters and journalists who provide information for conferences, seminars and training courses

- Meetings held at locations within central-affiliated cities: up to 200.000 VND/day/person.

- Meetings held at locations within cities affiliated provinces and districts: up to 150.000 VND/day/person

c) Expenditure on paying for service staff.

- b) Expenditure on gratuities paid to staff and drivers who directly serve conferences, seminars, training courses and press conferences:

+ Vietnam General Confederation: up to 150.000 VND/person/day.

+ Confederations of Labor of provinces and equivalents; immediately superior unions: up to 100.000 VND/person/day

The head of budget-estimating unit shall decide the quantity of staff.

...

...

...

- Regarding officials in trade union agencies.

In case the unit appoints officials to attend conferences, seminars and training courses organized by trade union agencies (including conferences of the Executive Committee, Standing Committee, the Presidium of the General Confederation, and Supervisory Committee), each official shall be paid per diem according to applicable policies.

- Regarding officials in internal trade unions.

The trade union agency that organizes conferences, seminars and training courses (including the Executive Committee and Standing Committee conferences) shall responsible for paying travel expenses and accommodation rent to its officials according to applicable policies.

7.4. Expenditure on paying for lecturers and reporters

a) Remunerations paid to lecturers and reporters (including lesson preparation fees)

- Regarding members of the Party Central Committee, the President of the General Confederation, Ministers, Secretaries of the Provincial Party Committees and persons who hold equivalent positions: up to 2.000.000 VND/person/conference.

- Regarding lecturers and reporters who are Vice Presidents of the General Confederation, Deputy Ministers, Chairpersons of People's Councils, People's Committees of provinces and central-affiliated cities, Deputy Secretaries of Provincial Party Committees and person who hold equivalent positions; Professors, senior experts, senior specialists, senior researchers, doctors of science: up to 1.500.000 VND/person/conference.

- Regarding lecturers and reporters who are Vice Chairpersons of People's Councils, People's Committees of provinces and central-affiliated cities; Leaders of Departments, , Institutes, Provincial Party Committee members, Heads and Deputy Heads of Provincial Departments and persons who hold equivalent positions; Associate Professors, Doctors, main lecturers, main specialists, main researchers: up to 1.000.000 VND/person/conference.

...

...

...

- Regarding lecturers and reporters who are officials working at district-, equivalent or lower-level entities: up to 500.000 VND/person/conference

If lecturers and reporters are scientists, researchers, etc. each lecturer/reporter shall be paid a higher remuneration which is considered and decided by the head of unit. However, the remuneration shall not exceed an amount of 2.000.000 VND/person/conference.

b) Expenditure on food allowances, travel expenses and accommodation rents paid to lecturers and reporters

- Depending on the location and time of each class, the trade union agency shall decide the food allowance which must not exceed the accommodation allowance per lecturer/reporter according to applicable policies.

- If the trade union agency does not provide vehicles and accommodation for lecturers and reporters, each lecturer/reporter shall be paid travel expense and accommodation rent according to applicable policies.

8. Other expenditures on dissemination of information, mobilization of trade unionists and employees

Article 6. Expenditure on administrative management

1. Expenditure on public services

Expenditure on electricity, water, fuel, environmental sanitation and vehicle provision according to applications and other expenditures on public services.

...

...

...

Expenditure on stationery, purchase of office supplies and tools, and provision of stationery and other office supplies.

3. Expenditure on communications

3.1. Expenditure on provision of phones for and charges for landline and mobile phone use by officials in trade union agencies. To be specific:

NO.

Beneficiaries

Expenditure (VND)

Equipment provision

Charge/month

Landline

...

...

...

1

President of Vietnam General Confederation

300.000

7.000.000

1.000.000

2

Vice President of Vietnam General Confederation

300.000

...

...

...

800.000

3

Members of the Presidium of Vietnam General Confederation

300.000

4.000.000

600.000

4

Heads of Committees of the General Confederation, Presidents of Confederations of Labor of provinces and equivalents and persons who hold equivalent positions with the same position allowance coefficient

300.000

...

...

...

500.000

5

Deputy Heads of Committees of the General Confederation, Vice Presidents of Confederations of Labor of provinces and equivalents and persons who hold equivalent positions with the same position allowance coefficient

300.000

6

Directors of Divisions of the General Confederation, Heads of Committees of Confederations of Labor of provinces and equivalents and persons who hold titles with the same position allowance coefficient.

...

...

...

200.000

7

Deputy Directors of Divisions of the General Confederation, Deputy Heads of Committees of Confederations of Labor of provinces and equivalents and persons who hold titles with the same position allowance coefficient.

100.000

3.2. Expenditure on provision of landlines and mobile phones

- Regarding landline: In addition to the landline purchase price as prescribed above, each eligible title holder shall be paid expenses on installation and network connection according to financial invoices. The installation expense shall be only paid once when he/she is promoted or transferred to the agency.

- Regarding mobile phone:

...

...

...

+ If each person provided with mobile phone according to regulations in the above table holds his/her title for more than 05 years, he/she shall be paid for mobile phone once every five (05) years (according to tenure). If the title holder is additionally elected (or appointed) but the duration for holding the title is less than 05 years, he/she is still entitled to be paid for mobile phone according to regulations. If the mobile phone is damaged, the official paid for mobile phone shall incur expenses on repair and replacement.

- Regarding an immediately superior trade union that is an enterprise, the full-time President of the trade union who receives a salary equal to that of Deputy General Director of the enterprise shall be paid for mobile phone and landline and mobile phone charges equivalent to those paid to Deputy General Director according to regulations of the enterprise.

- Each official in trade union agencies who is not eligible to be paid for landline and mobile phone charges according to regulations in the table above but performs tasks as required shall be paid for landline and mobile phone charges by his/her agency. The head of the budget-estimating unit shall decide the expenditure which must not exceed an amount of 100.000 VND/person/month.

- If officials are paid for landline and mobile phone charges according to regulations in the table above but the actual expenses on landline and mobile phone charges for performance of the tasks are insufficient, the head of the budget-estimating unit shall consider deciding to increase the expenditure which must not exceed the phone charges of the adjacent title. Trade union agencies and units shall not use their finances to pay expenses which exceed the expenditure according to regulations of the General Confederation and to entities and purposes other than those covered by regulations.

- Title holders paid for landline and mobile phone charges shall not be paid for these charges when they decide to retire or transfer to another unit from the date of decision issuance, at the latest within the month of decision issuance. When the President or Vice President of the General Confederation decides to retire, the agency shall pay them landline and mobile phone charges for an additional month.

4. Expenditure on vehicles

Standards, norms and policies on management and use of vehicles in trade union agencies shall comply with Decree No. 04/2019/ND-CP dated January 11, 2019 of the Prime Minister on standards and norms for use of cars. The General Confederation shall provide guidance on standards of use of cars in trade union agencies and public service providers of trade unions. To be specific:

4.1. Car use standards

- The President of General Confederation may regularly use a car during his/her business trip.

...

...

...

- Leaders of Boards and units affiliated to the General Confederation; Confederations of Labor of provinces and equivalents and immediately superior trade unions with leadership position allowance coefficients ranging from 0,7 to less than 1,25 (excluding multiple-position allowances) may use cars when they are appointed to go on business trips.

- If it is necessary to provide cars for officials who do not hold the above titles to go on business trips due to requirements and nature of the work, the head of the budget-estimating unit shall make consideration and decision according to its ability to provide vehicles and actual situation and the provision of cars shall be specified in regulations on management of finances and assets of trade unions.

4.2. Norms and prices of cars

- Car use norms and car prices of trade union agencies shall comply with regulations of the State.

- Trade union agencies, according to eligibility of traffic infrastructure, their ability to provide services and on the voluntary basis of eligible users shall provide fixed budget. The fixed budget shall be determined on the basis of the actual distance of the business trip and the average unit price of each public transport vehicle on the market, and specified in regulations on management of finances and assets of trade unions.

5. Per diem policies

Public service providers of trade unions shall adopt per diem policies applicable to domestic business trips and conference expenditure policies according to Circular No. 40/2017/TT-BTC dated April 28, 2017 of the Ministry of Finance. The General Confederation shall issue regulations on supplementation and provide guidance on some contents. To be specific:

5.1. Expenditure on air tickets

- Regarding trade union agencies that have fixed budget for administrative tasks according to regulations of the State and guidelines of the General Confederation (including fixed per diem), the head of budget-estimating unit shall give fixed per diem to committees and departments. Heads of committees and departments shall appoint their officials to go on business trips and approve the payment for air tickets according to the allocated funding capacity and the nature of business trips.

...

...

...

+ Each person who holds the title with position allowance coefficient of 0,7 or above shall be paid air fare when he/she goes on domestic business trip.

+ In case a unit appoints persons other than those specified in the above regulation to go on business trips for settlement of unexpected matters, the expenditure on air tickets shall be decided by the head of the unit.

- Air ticket classes for domestic and international business trips: business-class seats for the President, Vice President of the General Confederation and leaders with position allowance coefficient of 1.3 or higher; economy-class seats for the remaining persons.

5.2. Expenditure on providing fixed budget for officials who use their own vehicles

a) Regarding eligible officials with position allowance coefficients of 0.7 and above who are provided with cars for their business trips and voluntarily applies for the fixed budget for using cars on their business trips, the fixed budget shall be granted in accordance with Circular No. 24/2019/TT-BTC dated April 22, 2019 of the Ministry of Finance on amendments to Decree No. 04/2019/ND-CP dated January 11, 2019 of the Government.

b) In case the official who is not provided with car goes on business trip on his/her own vehicle to a commune which is 10 km or more (in respect to communes facing social - economic difficulties or extreme social - economic difficulties under Decisions of the Prime Minister) or 15 km or more (in respect to other communes) far away from his/her working office, he/she shall be paid a fixed budget equal to 0,2 liter of gasoline/km based on distance between administrative divisions and gasoline price at the time of business trip and the payment shall be specified in regulations on management of finances and assets of trade unions.

5.3. Accommodation allowance

a) Accommodation allowance is an additional amount paid to each person who goes on business trip in addition to his/her salary paid by his/her agency or unit for the period from the date of staring the business trip until the end of the business trip (including travel and accommodation periods).

Each person shall be paid an amount of 200.000 VND/day.

...

...

...

b) Each official, public employee or employee in union agencies located in the mainland who are appointed to perform missions on sea zone or island shall be paid an accommodation allowance of 250.000 VND per day he/she resides on sea zone/island (including both working time and travel time) In some specific industries that competent authorities issue regulations on expenditure policies applicable to entities who perform missions on sea zones or islands, the highest expenditure shall be applied (including accommodation allowances or gratuities)

5.4. Expenditure on paying fixed per diem on a monthly basis

- Regarding officials and public employees in trade union agencies who regularly go on business trips for more than 10 days/month (including clerks, transaction accountants, treasurers and other officials), depending on each official/public employee, work characteristics and funding capacity, the head of the agency or unit shall set a fixed monthly budget in order to cover support expenses on fuel and parking. Each official or public employee shall be paid an amount of 500.000 VND/month and the expenditure shall be specified in regulations on management of finances and assets of trade unions.

- Each official/public employee paid fixed per diem on a monthly basis and appointed to perform tasks on each specific business trip shall be paid per diem according to regulations and fixed per diem on a monthly basis if he/she goes on mobile business trip for more than 10 days/month.

6. Expenditure on reception

Trade union agencies shall pay expenses on receiving domestic guests according to Circular No. 71/2018/TT-BTC dated August 10, 2018 of the Ministry of Finance. In other special cases, heads of units shall consider deciding expenditures.

7. Expenditure on collective welfare benefits

7.1. Expenditure on supporting manufacture of wearing apparel

- Each official in trade union agencies shall be paid an amount of up to 2.000.000 VND/year for manufacture of wearing apparel.

...

...

...

7.2. Expenditure on periodic health checkups

- A trade union agency may organize periodic health checkups for its officials once a year. The trade union agency may invite qualified medical facilities to carry out health checkups at the agency or at hospitals or medical examination and treatment facilities under health checkup contracts. Health checkup procedures shall comply with applicable regulations of the Ministry of Health.

- Health checkup expenses shall be paid by trade union agencies according to economic contracts for health checkups or applicable regulations on hospital charges at medical facilities. Each official shall be paid a monetary amount ranging from 1.000.000 VND to 2.000.000 VND. The list and unit price of health checkups shall be public. Trade union agencies will not pay expenses on specialized examinations after the results of periodic health checkups are available.

- If the agency does not organize health checkups, it may provide fixed budget for health checkups for its officials. The fixed budget shall be specified in regulations on management of finances and assets of trade unions but it shall not exceed the expenditure specified in the above regulations.

7.3. Expenditure on annual leave pay

Expenditure on giving annual leave pay to full-time officials shall comply with Article 113 of the Labor Code No. 45/2019/QH14 dated November 20, 2019 of the National Assembly and Article 67 of Government’s Decree No. 145/2020/ND-CP dated December 14, 2020 on elaboration of some Articles of the Labor Code on working conditions and labor relations. The expenditure on annual leave pay shall be specified in internal expenditure regulations of units.

8. Expenditure on purchase of cheap and perishable tools and objects, and regular repair and maintenance of infrastructure works

9. Expenditure on preliminary and final conferences of trade union agencies

- Expenditure on meals provided for delegates attending preliminary and final conferences of trade union agencies;

...

...

...

- Other expenditures on preliminary and final conferences of trade union agencies:

+ Expenditure on gratuities paid to persons in charge of conferences and discourse writers;

+ Expenditure on gratuities paid to persons in charge of conferences and opinion collectors;

+ Expenditure on gratuities paid to discourse writers;

+ Expenditure on paying for service staff, etc.

(Complying with Clause 7 Article 5 of this Document)

10. Expenditure on salaries, labor wages, social insurance, health insurance, trade union fees and operating expenses paid to regular employees under contracts (including contractual employees according to regulations in Government's Decree No. 68/2000/ND-CP dated November 17, 2000 and Government's Decree No. 161/2018/ND-CP dated November 29, 2018.

The head of the unit using union’s finances shall decide the number of contractual employees within the scope of regular expenditure calculated according to the limits.

11. Expenditure on research, formulation of regulations, and operation themes of trade unions.

...

...

...

12. Expenditure on support for operations of the Communist Party and trade union organizations in trade union agencies according to regulations of the State.

13. Expenditure on rental of housing, land and equipment.

Article 7. Expenditure on salaries, allowances and payroll deductions

1. Expenditure on salaries, allowances and salary deductions

Trade union agencies shall comply with regulations of the Communist Party, the State and the General Confederation on organizational structure, payroll, employment contracts, working contracts, salary policies, salary allowances, allowances granted to trade union officials and payroll deductions of full-time officials.

If officials and employees of trade union agencies are assigned to perform other tasks under employment contracts, these officials and employees shall be paid multiple-position allowances in proportion to their salaries under employment contracts.

2. Trade union agencies shall pay support expenses on downsizing and severance policies applicable to their officials and policies applicable to officials who do not meet the age conditions for re-election and re-appointment to positions and titles according to tenure under Decree 26/2015/ND-CP dated March 9, 2015 of the Government on benefits and policies applicable to officials who do not meet the age conditions for re-election and re-appointment to positions and titles according to tenure in agencies of the Communist Party of Vietnam, the State, and socio-political organizations; and Instruction No. 1035/HD-TLD dated July 07, 2015 of the Vietnam General Confederation of Labor on provision of guidance on the implementation of policies applicable to full-time officials who do not meet the age conditions for re-election and re-appointment to positions and titles according to tenure in trade union organizations.

3. Expenditure on overtime pay and night work pay: Trade union agencies shall give overtime pay and night work pay according to Article 55 of Government’s Decree No. 145/2020/ND-CP dated December 14, 2020. To be specific:

- Persons receiving overtime pay and night work pay, principles, procedures for giving thereof, etc. shall be specified in the trade union agency's regulations on management of finances and assets of trade unions.

...

...

...

- In case each official in trade union agencies who is assigned to perform watch duty during traditional Tet holidays and weekly breaks has been offered a compensatory time-off and has receive an allowance according to regulations on management of finances and assets of trade unions, he/she shall not receive overtime pay and night work pay.

- Each driver, cleaner or security guard in trade union agencies under the employment contract is entitled to receive overtime pay and night work pay according to regulations of law on employment contract and giving overtime pay and night work pay shall be specified in the agency's regulations on management of finances and assets of trade unions.

- Trade union agencies that exceed limits on unionists and officials (including contractual employees) established by competent authorities shall not receive overtime pay in any form.

4. Expenditure on income increase from results of provision of revenue-based salary fund and fixed budget for administrative management shall comply with Decree No. 130/2005/ND-CP dated October 17, 2005 of the Government, Joint Circular No. 71/2014/TTLT-BTC-BNV dated May 30, 2014 of the Ministry of Finance and the Ministry of Home Affairs; and Guidance No. 38/HD-TLD dated October 28, 2021 of the Vietnam General Confederation of Labor.

5. Expenditure on salaries, labor wages, social insurance, health insurance, trade union fees and operating expenses paid to regular employees under contracts shall comply with Clause 10, Article 6 of this Decision.

Article 8. Expenditure on activities of units without internal trade unions

Immediately superior trade unions, according to funds of trade unions collected from units without trade unions, shall apply expenditure limits to units with trade unions in order to pay expenses on care and protection of legitimate rights and interests of employees.

Chapter III

IMPLEMENTATION

...

...

...

1. Confederations of Labor of provinces and equivalents, according to the finance capacity of trade unions and the actual situation of their provinces, shall issue guiding documents on the implementation of these regulations to immediately superior trade unions in an appropriate manner.

2. If central ministries and central authorities; People's Committees of provinces and cities; General Directors of enterprises issue regulations on expenditure on purposes other than those specified in this document and increase in expenditures, Confederations of Labor of provinces and equivalents shall request the General Confederation to consider applying higher expenditures using finances of trade unions in writing.

3. Funding for the expenditure specified in the above regulations is included in annual financial estimates of trade unions of units. It is prohibited to use finances of inferior trade unions for the expenditure of superior trade unions, except for distribution of trade union budget revenues of the General Confederation.

4. Public service providers of trade unions may apply regulations of this document to their expenditure which must be included in their regulations on management of finances and assets of trade unions.

5. The aforesaid expenditure shall follow principles and procedures for accounting documents according to regulations of the State and the General Confederation./.

ON BEHALF OF THE PRESIDIUM
PRESIDENT




Nguyen Dinh Khang