On March 31, 2026, the Government issued Decree No. 105/2026/ND-CP, detailing and guiding the implementation of certain provisions of the Law on Trade Unions regarding trade union finance. The Decree takes effect on May 16, 2026, clarifying the payment methods, deadlines, funding sources, and cases of exemption, reduction, or temporary suspension of trade union fee payments.
Below are the key points that businesses should note.
1. Payment Methods for Trade Union Fees
Enterprises, cooperatives, unions of cooperatives, agencies, and organizations subject to the regulations shall pay trade union fees once a month, at the same time as compulsory social insurance contributions for employees.
Organizations and enterprises operating in the agriculture, forestry, fishery, and salt production sectors that pay wages according to production or business cycles may choose to make payments either monthly or once every three months, subject to registration with the relevant trade union organization.
– The current trade union fee payable by employers is:
Trade Union Fee = 2% × Total Payroll Used as the Basis for Compulsory Social Insurance Contributions
– The current trade union membership fee payable by employees is:
Trade Union Membership Fee = 0.5% × Salary Used as the Basis for Compulsory Social Insurance Contributions
2. Deadlines for Payment of Trade Union Fees
For enterprises making monthly payments, the deadline for paying trade union fees is no later than the last day of the following month.
For enterprises eligible and registered to make payments once every three months, the payment deadline is no later than the last day of the month immediately following the relevant payment cycle.
3. Exemption from Trade Union Fee Payments
Under Decree No. 105/2026/ND-CP, enterprises, cooperatives, and unions of cooperatives undergoing dissolution may be considered by the competent trade union authority for exemption from outstanding unpaid trade union fees, provided that the prescribed conditions are satisfied.
Such exemption is not automatic and must be reviewed and approved by the competent authority.
4. Reduction of Trade Union Fee Payments
Enterprises that meet the prescribed conditions may be considered for a reduction in trade union fee payments.
Maximum reduction: 20% of the trade union fees payable.
Reduction period: No more than six months.
Enterprises must submit an application to the competent trade union authority. Within 15 working days from the date of receiving a complete application dossier, the competent authority shall review the application and provide a written response.
5. Cases Eligible for Temporary Suspension of Payments
Enterprises may be considered for a temporary suspension of trade union fee payments when facing difficulties due to:
- Changes in organizational structure or technology;
- Economic crisis or recession;
- Implementation of State policies related to economic restructuring;
- Natural disasters, fires, epidemics, or crop failures.
Enterprises must fully satisfy the prescribed conditions and complete the required application procedures. Therefore, enterprises must not unilaterally suspend trade union fee payments without a decision from the competent authority.
Conclusion
From May 16, 2026, enterprises should proactively review their methods and deadlines for trade union fee payments, verify the payroll used as the basis for calculating contributions, strengthen coordination between HR and Accounting departments, and prepare the required documentation in compliance with applicable regulations.
Decree No. 105/2026/ND-CP provides more detailed guidance on key aspects of trade union finance, giving enterprises a clearer legal basis for fulfilling their obligations and managing related costs. Timely updates on new regulations will help businesses ensure compliance and minimize risks in human resources and financial management.
