According to the Decision No. 61/QD-TLD According to a decision by the Vietnam General Confederation of Labor on July 29, 2025, effective from July 1, 2025, the union dues payable by members at grassroots trade unions will be slightly reduced, depending on the type of unit. What are the specific new rates? What happens to those who have already paid dues before the adjustment? This article will clarify these points.
1. Union membership fee rates from July 1, 2025
|
STT |
Subject |
How to calculate union fees |
Note |
|
1
|
Union members working in non-state-funded public service units. |
0.5% of salary is subject to mandatory social insurance contributions. |
|
|
2 |
Union members in state-owned enterprises (including state-owned joint-stock companies with controlling state ownership) |
0.5% of net salary (after deducting social insurance, health insurance, unemployment insurance, and personal income tax) |
The maximum amount shall not exceed 10% of the basic salary. |
|
3 |
Union members in non-state enterprises (including joint-stock companies without controlling state capital) |
0.5% of salary is used as the basis for mandatory social insurance contributions. |
Maximum 10% of the base salary. |
|
4 |
Cases where it is difficult to determine the salary for social insurance contributions or where the individual is not subject to mandatory social insurance. |
Contribution based on 0.5% of the basic salary (*) |
|
|
6 |
Union members on maternity leave or unpaid leave of one month or more. |
No membership fees are required during the holiday period. |
|
(*) The base salary in 2025 is 2,340,000 VND.
👉 From July 1st, 2025, businesses need to adjust their union membership fee payments according to the new regulations.
👉 Local trade unions in categories 2 and 3 may stipulate a contribution rate 0.5% higher than the salary used as the basis for mandatory social insurance contributions if approved by the Executive Committee of the Local Trade Union through a resolution and stipulated in the internal expenditure regulations.
👉 Any additional amount beyond the stipulated limit will be retained 100% by the grassroots trade union to supplement operational expenses.
2. In cases where the business has already paid union dues for July 2025 at the old rate.
Many businesses had already paid union dues for July 2025 at the old rate (1% of the salary used as the basis for mandatory social insurance contributions) before the new Decision was issued (July 29, 2025). So how should this be handled?
Reply: Businesses can adjust the reduction difference as follows:
- Offset for the following month: Deduct any overpayment from the August 2025 payment period.
- Alternatively, contact the higher-level Labor Union to file a request for a refund of any excess payments made beyond the stipulated amount.