On July 29, 2025, the Vietnam General Confederation of Labor issued Decision 61/QD-TLĐ on adjusting and reducing the level of union dues.
=> See more: New points on unemployment insurance contribution rates from January 1, 2026
Photo 1. Adjustment to reduce union dues from July 1, 2025_Hotline: 097 211 8764
Specifically, the union dues payment level will be adjusted down, specifically as follows:
(1) Union members at grassroots unions of public service units who do not receive 100% of their salary from the state budget: the monthly union dues payment level is equal to 0.5% of the salary used as the basis for compulsory social insurance payment according to the provisions of the law on Social Insurance.
(2) Union members at state-owned enterprise trade unions (including unions of state-owned joint stock companies holding controlling shares): the monthly union fee is 0.5% of the actual salary (salary after deducting social insurance, health insurance, unemployment insurance, and personal income tax of union members), but the maximum monthly union fee is 10% of the basic salary according to State regulations.
(3) Union members at non-state enterprise grassroots trade unions (including trade unions of joint stock companies in which the state does not hold controlling shares); non-public service units; cooperative unions; foreign organizations and international organizations operating in Vietnam; executive offices of foreign parties in business cooperation contracts in Vietnam; union members working abroad: The monthly union fee is 0.5% of the salary used as the basis for compulsory social insurance according to the provisions of the law on Social Insurance, but the maximum monthly union fee is 10% of the basic salary according to the State's regulations.
(4) The grassroots trade unions in sections (2) and (3) are allowed to collect monthly union dues from union members equal to 0.5% of the actual salary (salary after deducting social insurance, health insurance, unemployment insurance, and personal income tax of union members) or set a higher rate of 0.5% of the salary used as the basis for social insurance payment if agreed by the Executive Committee of the expanded grassroots trade union (from the union group leader and above) by Resolution, in writing, and specifically stipulated in the internal expenditure regulations of the grassroots trade union.
The union dues collected in excess of the amount specified in items (2) and (3) shall be retained 100% for the grassroots union to supplement operating expenses in accordance with regulations; when reporting the final settlement, the grassroots union must separate the amount of union dues increased according to the prescribed form to have a basis for calculating the amount to be paid to the superior.
(5) Union members in trade unions and enterprise-based trade unions find it difficult to determine the salary as the basis for paying union dues. Union members are not subject to compulsory social insurance: Union dues are paid at a fixed rate, but the lowest rate is 0.5% of the basic salary as prescribed by the State.
(6) Union members receiving social insurance benefits for 01 month or more, during the period of receiving benefits, do not have to pay union fees; union members who are unemployed, have no income, or are on personal leave for 01 month or more without receiving salary, during that period do not have to pay union fees.
Thus, the 2025 union fee is officially reduced from July 1 to 0.5% of salary, instead of the 1% rate according to Decision 1408/QD-TLĐ in 2024.
In particular, for union members in non-state enterprises, they pay 0.5% of their salary for compulsory social insurance; union members in state-owned enterprises pay 0.5% of their actual salary (salary after deducting insurance and personal income tax). The maximum union fee is 10% of the base salary.
Decision 61/QD-TLĐ takes effect from July 1, 2025.
=> See more: Instructions on health insurance premiums for employees and businesses
Photo 2. Free legal advice_ Hotline: 097 211 8764
Department of Socio-Economic Synthesis - TLK Law Company Limited
Dear Readers, In addition to providing readers with useful knowledge about economic, cultural and social life, TLK Law Company Limited is also an organization providing professional Legal; Accounting - Tax and Trade Promotion services with many years of experience.
With the desire to fulfill social responsibilities, accordingly, in case readers need advice on legal issues, please contact us at hotline: 097 211 8764 to receive direct advice from a lawyer (completely free advice).
