Since January the 10th of 2014, every company (regardless of having trade union) has to contribute to trade union fee, amounting to 2% of the enterprise’s payroll. The enterprise’s payroll is also the basis to determine the social insurance fee.


On November the 21st of 2013, the Government promulgated the decree 191/2013/ND-CP guiding the implementation of Law on Trade Union, detailing some articles on financial issues of trade unions fund.


Pursuant to the Decree enterprises subject to this trade union fee’s contribution are now extended to every organization, enterprises regardless of the existence of enterprises’ trade union. Particularly, article 4 of the Decree details the list of enterprises who must contribute to trade union fee as follows:


·        Organizations of the States (including People’s Committee of commune, district, town), entities of people’s armed forces.

.      Political organization, socio – political organization, socio – political professional organization, social organization, socio – professional organization.

·         Public and non-public units.

·         Enterprises of all economic components established and operated according to Law on enterprise, Law on investments.

·         Co-operatives, co-operative unions established and operated according to Law on co-operatives.

·         Foreign authorities, organizations, international organizations operating in Vietnam regarding the organization and operation of trade union; the executive office of foreign party of a business cooperation contract with Vietnamese employees.

·         Other organizations with employees according to the labor’s regulations.


The level of trade union fee is 2% of salary fund, which is the basic salary to pay for social insurance to employees. Salary fund is the mass salary of employees who are subject to social insurance in accordance with the provisions of Law on social insurance.


The organizations and enterprises shall pay for trade union fee once a month at the time of paying for compulsory social insurance for employees.


However, the provision on trade union fee level stipulated in Article 5 will take effect from the 01/01/2013 on which the Law on trade union enters into force.