On March 31, 2026, the Government issued Decree 105/2026/ND-CP detailing and guiding the implementation of several articles of the Law on Trade Unions regarding trade union finances.Of particular note in the Decree is: Methods and deadlines for paying trade union fees. new. The decree officially takes effect from May 16, 2026..
I. Methods of paying trade union fees
According to the Article 4 Decree 105/2026/ND-CPThe payment of trade union fees is divided into two methods depending on the type of organization and enterprise..
1. Payment method: Once a month
This method is implemented concurrently with the payment of mandatory social insurance contributions for employees in the following units::
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Public non-profit organizations that do not receive 100% of their salaries from the state budget (including organizations that self-finance both recurrent and investment expenditures, and organizations that self-finance recurrent expenditures).
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Public non-profit organizations that partially self-finance their operating expenses..
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Foreign agencies and organizations, international organizations operating in Vietnam that are involved in the organization and activities of trade unions; and the executive offices of foreign parties in business cooperation contracts in Vietnam that employ Vietnamese workers..
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Other agencies, organizations, units, enterprises, cooperatives, and cooperative unions.
2. Payment method: once a month or once every three months.
This payment method is implemented concurrently with the payment of mandatory social insurance contributions for employees, based on registration with the trade union, for the following units::
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Organizations and businesses operating in the fields of agriculture, forestry, fisheries, and salt production.p has a form of wage payment based on the production and business cycle.. /.
II. Deadline for paying trade union fees
Deadline for completion of obligations The regulations regarding trade union funding are based on the following method. closure applied by the unit:
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For units that use a monthly payment method: The deadline for paying union dues is the last day of the following month..
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For units that apply the payment method of once every three months: The deadline for paying union dues is no later than the last day of the month following the payment cycle..
⚠️ Note:
Decree 105/2026/ND-CP Officially effective from the date 16 / 05 / 2026.
Prior to the aforementioned deadline, units continued to operate in accordance with the current regulations in Decree 191/2013/ND-CP.
Understanding and complying with the new regulations in Decree 105/2026/ND-CP will not only help businesses fulfill their legal obligations but also avoid penalties for late payments. Accounting and human resources departments in businesses need to urgently re-establish the process of tracking payroll funds and social insurance contributions before May 16, 2026, to synchronize the payment of trade union fees according to the new regulations. Proactive and timely updating will ensure that accounting and human resource management activities run smoothly, transparently, and in accordance with the law.