The government has officially issued it. Decree No. 105 / 2026 / ND-CP This document provides detailed regulations and guidance on the implementation of certain articles of the Trade Union Law concerning trade union finances. It officially takes effect from May 16, 2026, completely replacing the previous Decree 191/2013/ND-CP.
With the aim of increasing transparency and tightening financial management discipline, Decree 105/2026/ND-CP sets out strict requirements that businesses, cooperatives, and employers must understand to ensure compliance and avoid unfortunate legal risks.
Below are the core concepts and key timelines that businesses need to understand:
I. Deadline and method for paying trade union fees
The decree stipulates that trade union funds must be deducted and remitted concurrently with the mandatory social insurance (BHXH) cycle:
- The unit pays monthly. (Regular businesses): Pay once a month at the same time as mandatory social insurance contributions. The deadline for payment is the last day of the following month.
- Specialized businesses (Agriculture, forestry, fisheries, salt production): For those whose wages are paid according to the production and business cycle, contributions can be registered monthly or quarterly, at the same time as social insurance contributions. The deadline for payment is the last day of the month following the cycle.
The decree also clearly stipulates that trade union fees are accounted for as operating expenses in accordance with the law.
II. Clarifying the concepts of "late payment" and "non-payment" of trade union fees.
One of the notable aspects of the Decree is the specific regulation of cases of late payment or evasion of union dues, specifically:
- Late payment of union dues: This refers to the failure to pay or the incomplete payment of the required amount (2% of the payroll used as the basis for social insurance contributions) after the prescribed deadline.
- Failure to pay union dues: This is the case for businesses:
- No deductions or contributions to the trade union fund.
- Failure to pay or making only partial payment of the amount due more than 60 days after the payment deadline;
- Failure to pay or incomplete payment by the number of eligible individuals exceeding 60 days from the payment deadline.
III. Mechanisms for exemption, reduction, and temporary suspension of contributions for struggling businesses.
Despite tightened management, Decree 105/2026/ND-CP We are still keeping open the possibility of supporting businesses in force majeure situations:
- Exemption from paying union fees: This applies to businesses and cooperatives undergoing dissolution or bankruptcy. The Vietnam General Confederation of Labor or the provincial-level Labor Federation will consider waiving outstanding debts when the union participates in the debt settlement plan or submits an application for bankruptcy proceedings.
- Temporarily suspend union fee payments: Businesses facing difficulties due to natural disasters, fires, epidemics, crop failures, or structural or technological changes, or economic crises, may be considered for a temporary suspension of contributions for no more than 12 months if:
- Production must be suspended for 30 days or more, and 50% or more of the total workforce must be temporarily laid off, in order to request a temporary suspension of contributions to the pension and death benefit fund; OR
- Damage exceeding 50% of the total property value (excluding land value).
- Reduce the amount of union dues: Businesses that continue to reduce their existing workforce (from 30% to 100 employees depending on business size) after the temporary suspension of contributions has ended will be considered for a reduction in their contribution rate. The maximum reduction is 20%, and the reduction period will not exceed 06 months.
IV. New points: Allocation of funds for "Workers' organizations in enterprises"
In keeping with the spirit of Labor Code 2019The new decree provides very clear guidance on how to share trade union funds allocated to grassroots organizations of workers that are legally established outside the Vietnam Trade Union system:
- The distribution is based on the actual proportion of union dues paid according to the wage fund of the number of employees who are members of that organization.
- Each month, this organization must send a notification of the total amount of funds actually paid to the grassroots trade union or the provincial Federation of Labor no later than the last day of the following month. If there is a delay without a valid reason, the distribution of funds will be suspended for the following month.
Businesses can quickly save the following deadline summary table. Decree 105/2026/ND-CP:
| Content | Timeline / Deadline |
| Effective date | Since 16/05/2026 (Completely replaces Decree 191/2013/ND-CP). |
| Payment deadline (by month) |
No later than the last day of the following month. |
| Payment deadline (Every 03 months) |
No later than the last day of the month immediately following the cycle. |
| The act of "not paying" the Party Committee's membership fee. | When a business fails to pay, pays insufficient funds, or is short of staff for more than 60 days from the due date. |
| Maximum closure time | Not exceeding 12 months (for businesses affected by natural disasters, fires, epidemics, etc.). |
| Period of reduction in maximum contribution amount | Not exceeding 06 months (maximum reduction of 20% in union fees). |
V. How will businesses that violate the regulations be penalized?
Decree 105/2026/ND-CP The regulations clearly define the responsibilities of trade union organizations at all levels in coordinating with state management agencies to conduct inspections, examinations, supervision, and recommend handling of violations related to the obligation to pay trade union fees.
Accordingly, for cases where businesses are late in paying or fail to pay trade union fees, depending on the nature and severity of the violation, the business may be subject to penalties in accordance with the regulations on administrative sanctions in the fields of labor, social insurance, and trade unions as stipulated in Decree 12/2022/ND-CP.
- Administrative penalty levels: Businesses may be fined between 12% and 20% of the total amount of trade union fees due at the time the administrative violation report is filed. The maximum fine is no more than 75 million VND for individual employers and no more than 150 million VND for business/organizational employers.
- Remedial measures: In addition to administrative penalties, the enterprise must also pay the full amount of overdue or unpaid trade union fees; and also pay additional interest on late payments at the highest interest rate for demand deposits published by state-owned commercial banks at the time of processing.