Union Dues and Union Fund Contribution Rates 2026 | GACC

GACC summarizes the rules on union dues and union fund contribution rates for 2026 under the Trade Union Law 2024 (amended 2025), Decision 1408/QD-TLD of 2024, and Decree 105/2026/ND-CP.

This page is for enterprises, accountants, HR staff, and employees who need a quick reference to who pays, the contribution rates, payment methods and deadlines, and penalties for violations.

References: Thu vien Phap luat and Vietnam General Confederation of Labor.

• Who pays union dues (members) versus union funds (employers – 2% of the salary fund).
• The 1% union dues rate by sector group; cap of 10% of the base salary.
• Payment methods and deadlines for union funds under Decree 105/2026/ND-CP.
• Penalties for late, insufficient, or non-payment of union funds (up to VND 75 million).

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1. Who must pay union dues and union funds?

Under Clause 1, Article 29 of the Trade Union Law 2024 (amended in 2025), trade union finance comprises two separate items — union dues and union funds — paid by different subjects:

• Union dues (đoàn phí công đoàn): paid by trade union members in accordance with the Charter of the Vietnam Trade Union. Only employees who are trade union members are required to pay this amount.
• Union funds (kinh phí công đoàn): paid by enterprises, public service units not funded 100% by the State budget, cooperatives, unions of cooperatives, and other agencies, organizations and units employing labor, at the rate of 2% of the salary fund used as the basis for compulsory social insurance contributions for employees. Paying union funds is the responsibility of the employer — regardless of whether a grassroots trade union has been established, this contribution is still mandatory.

Legal basis : Clause 1, Article 29 of the Trade Union Law 2024 (amended 2025)

2. Union dues contribution rates

Under Article 30 of Decision 1408/QD-TLD of 2024, the union dues contribution rate is determined for each group of members as follows:

2.1. Members paid under the State salary scale

Applicable to members of grassroots trade unions in agencies, organizations and units paid according to the salary scale and grade prescribed by the State:

The salary used as the basis for social insurance is the rank/position-based salary, the salary under the labor contract or working contract, plus position allowances, seniority allowances beyond the salary scale, and occupational seniority allowances.

Legal basis : Article 30 of Decision 1408/QD-TLD of 2024

2.2. Members in State-owned enterprises

Applicable to members of grassroots trade unions in State-owned enterprises (including trade unions of joint-stock companies in which the State holds a controlling stake):

In which:

• Actual take-home salary: the salary after deducting social insurance, health insurance, unemployment insurance, and personal income tax of the member.
• Maximum union dues = 10% × Base salary.

Legal basis : Article 30 of Decision 1408/QD-TLD of 2024

2.3. Members in non-State enterprises

Applicable to members of grassroots trade unions in non-State enterprises:

Maximum union dues = 10% × Base salary.

Legal basis : Article 30 of Decision 1408/QD-TLD of 2024

3. Methods and deadlines for paying union funds

Under Article 4 of Decree 105/2026/ND-CP dated 31 March 2026 (effective from 16 May 2026):

3.1. Methods of paying union funds

a) Payment once a month at the same time as compulsory social insurance contributions for employees, applicable to:

• Public service units not funded 100% by the State budget (units self-financing both recurrent and investment expenditures, and units self-financing recurrent expenditures);
• Public service units self-financing part of their recurrent expenditures;
• Foreign agencies and organizations, international organizations operating in Vietnam relating to the organization and activities of trade unions, and executive offices of the foreign party in business cooperation contracts in Vietnam that employ Vietnamese workers;
• Other agencies, organizations and units, enterprises, cooperatives, and unions of cooperatives.

b) Payment once a month or once every 3 months at the same time as compulsory social insurance contributions for employees, based on registration with the trade union, applicable to:

• Organizations and enterprises in agriculture, forestry, fishery, and salt production that pay wages according to production and business cycles.

3.2. Deadlines for paying union funds

• Monthly payment: no later than the last day of the following month, for agencies, organizations, units, enterprises, cooperatives, and unions of cooperatives paying union funds monthly.
• Quarterly payment (every 3 months): no later than the last day of the month immediately following the cycle, for organizations and enterprises in agriculture, forestry, fishery, and salt production paying wages by production and business cycles.

Legal basis : Article 4 of Decree 105/2026/ND-CP dated 31 March 2026

4. Penalties for failure to pay union funds

4.1. Regarding union dues

Employees who are trade union members are responsible for paying union dues. If they fail to pay, employees are not subject to administrative penalties under the law, as no legal document prescribes a penalty for this act. However, employees remain accountable under the provisions of the Trade Union Charter.

4.2. Regarding union funds

Under Article 38 of Decree 12/2022/ND-CP dated 17 January 2022:

Fine of 12% to under 15% of the total payable amount

A fine from 12% to under 15% of the total union funds payable at the time the administrative violation record is made, but not exceeding VND 75,000,000, applies to employers who commit one of the following acts:

• Late payment of union funds;
• Paying union funds at an incorrect rate;
• Paying union funds for an insufficient number of people subject to contribution.

Fine of 18% to 20% of the total payable amount

A fine from 18% to 20% of the total union funds payable at the time the administrative violation record is made, but not exceeding VND 75,000,000, applies to employers who fail to pay union funds for all employees subject to contribution.

Remedial measures

Within 30 days at the latest from the date of the penalty decision, the employer must pay the trade union the amount of union funds that was late, insufficient, or unpaid, plus interest on the unpaid or late amount calculated at the highest non-term deposit interest rate published by State-owned commercial banks at the time of the penalty.

Legal basis : Article 38 of Decree 12/2022/ND-CP dated 17 January 2022