DECREE NO.191/2013/NĐ-CP DATED 21 NOVEMBER 2013 OF GOVERNMENT IN GUIDANCE OF TRADE UNION FEE
According to Decree No.191/2013/NĐ-CP:
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Entities paying trade union fees are agencies, organizations, enterprises irrespective of whether they have a trade union or not
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Payment level equals to 2% of the salary fund as a basics to pay social insurance to employees.
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Organizations, enterprises paying trade union fees one time of each month at the same time of paying compulsory social insurance to employees.
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For enterprises and units having production activities, the trade union fees will be recognized into production, business expenses in the period.
This Decree takes effects from 10 January 2014
