Hướng dẫn 2212/HD-TLĐ 2019 về xây dựng dự toán tài chính Công đoàn năm 2019

VIETNAM GENERAL CONFEDERATION OF LABOR

Guidelines No. 2212/HD-TLD dated November 06, 2018 of the Vietnam General Confederation of Labor on cost estimates of Trade Union budget by 2018

- Pursuant to the 2012’s Law on Trade union and Regulation of Vietnam Trade Union.

- Pursuant to Decision No. 1862/QD-TLD dated November 06, 2019 of Board of Presidents of General Confederation on development and assignment of trade union financial estimates in 2019.

- Pursuant to Document No. 1305/HD-TLD dated August 15, 2017 of Vietnam General Confederation of Labor on collection of trade union contributions in the business sector through accounts of Vietnam General Confederation of Labor.

- Plan No. 48/KH-TLD dated October 30, 2017 of Vietnam General Confederation of Labor on collection of trade union contributions in the business sector through accounts of Vietnam General Confederation of Labor.

- On the basis of trade union finance in 2017 and 2018, Vietnam General Confederation of Labor provides guidance on preparation of 2019’s trade union financial estimates as follows:

I – Assessment of trade union finance in 2018

1. Revenues and expenses:

According to the result of the first 10 months of 2018 and the estimated result of the whole 2018, trade unions shall assess the following aspects:

- Advantages and disadvantages of in collecting trade union fees trade union contributions and under applicable regulations; realization of union financial estimate, estimate approval and funding in 2018.

- Assessment of statistic production, monitoring of numbers of employees and trade union members as reported by the organization and compare them with the collected union fees.

- Assessment of implementation of: Resolution No. 07b/NQ-TLD dated January 21, 2016; Resolution No. 09C/NQ-BCH; Joint Regulation No. 3601/QCPH-TLD-BHXH dated September 20, 2016; Decision No. 887/QD-TLD dated July 02, 2015 of Board of Presidents of General Confederation; Regulation No. 1822/QCPH/BTC-TLD dated December 08, 2014 between the Ministry of Finance and Vietnam General Confederation of Labour; focus on analysis of advantages and disadvantages in inspection of union fee payment, increase in trade union contributions during cooperation.

- Public service agencies of the Trade union: Assess the realization of the 2018’s financial estimate; revenues and expenditures; expenditures from state budget; detailed salaries; autonomy in task performance, structural organization, personnel and finance according to regulations of the Government and Vietnam General Confederation of Labour.

2. Union finance and property management

- Assess performance of revenues, expenditures and trade union finance management as assigned by Vietnam General Confederation of Labour; decide the rules for preparation, distribution and approval of estimates of superior units as prescribed by Vietnam General Confederation of Labour; preparation and realization of estimates, preparation of financial statements; inspect and instruct superior units to perform their financial tasks and transfer collected fees to superior units of the trade union; approve estimates and statement of superior units.

- Assess advantages and disadvantages of each level of trade union during implementation of regulations on revenue, expenditure and financial management. Assess and analyze how the collection mechanism affects the actual collection and transfer of trade union fees.

- Assess property management tasks as per applicable regulations.

- Submit reports on implementation of autonomy in personnel and finance by trade union agencies.

II – Preparation of trade union financial estimates in 2019

1. Objectives and principles

1.1. Objectives

Prepare the 2019’s trade union financial estimate with high feasibility. The estimated revenue can be realized in terms of quantity and punctuality as per applicable regulations, thus ensure adequate budget for operation.

1.2. Principles

- Comply with regulations of Vietnam General Confederation of Labour on trade union finance. Organize the collection of trade union fees and contributions reasonably to avoid loss, especially in units and enterprises that do not have internal trade union.

- The trade union revenue estimate shall comply with Decision No. 1862/QD-TLD dated November 06, 2019 of Board of Presidents of General Confederation on development and assignment of trade union financial estimates in 2019.

- Continue implementation of Resolution No. 07b/NQ-TLD, according to which the internal trade union may retain 69% of collected trade union fees in 2019, and Resolution No. 09c/NQ-BCH.

- The trade union expenditure estimate must ensure thriftiness and efficiency. Expenditures shall focus on practical and effective activities such as training union representatives, increasing the number of trade union members; minimize expenditure on formalities, administrative tasks and other costs.

- During the year, when Vietnam General Confederation of Labour issues a new document on estimate implementation, the new document shall apply.

2. Some primary rules for estimate preparation

2.1. Collection of trade union contributions

2.1.1. Mandatory payers

- For organizations and enterprises that already have internal trade union:

Provincial trade union authorities, central trade union authorities and the equivalent; trade unions of parent companies affiliated to Vietnam General Confederation of Labour shall count the quantity of employees who have to pay trade union fees, which varies between the administrative sector and business sector. This includes: employees paying trade union fees by June 30, 2018 (according to data provided by social insurance authorities under Regulation No. (3601/QCPH-TLD-BHXH dated September 20, 2016) and mandatory trade union fee payers but have not participated in social insurance, expected increase and decrease in employee quantity in 2019.

- For enterprises without internal trade union:

Provincial trade union authorities, central trade union authorities and the equivalent; trade unions of parent companies affiliated to Vietnam General Confederation of Labour shall count the quantity of enterprises that have paid social insurance premiums by June 30, 2018 (according to data provided by social insurance authorities, then determine the quantity of employees in the enterprises in the same manner as organizations and enterprises that have internal trade union.

Any discrepancies between the quantity of employees in the 2019’s trade union financial estimate is different from the quantity reported to Vietnam General Confederation of Labour during the program for increasing number of trade union must be explained.

2.1.2. Salary fund as the basis for paying trade union contributions

The salary fund as the basis for trade union contributions in 2019 is average salary as the basis for paying social insurance premiums of the first 6 months of 2018 with account taken of growth (according to data provided by social security authorities) multiplied by (x) the quantity of mandatory trade union fee payers in 2.1.1.

2.1.3. Estimated trade union contributions in the business sector

Estimates of trade union contributions from by business organizations in 2019 prepared by provincial trade union authorities, central trade union authorities and the equivalent; trade unions of parent companies affiliated to Vietnam General Confederation of Labour shall be the database and entered into the trade union contribution software 2019 according to Guidance No. 1305/HD-TLD dated August 15, 2017 and Plan No. 48/KH-TLD dated October 30, 2017 of Vietnam General Confederation of Labour. The time of data input and input method will be specified by Vietnam General Confederation of Labour in a separate document.

2.2. Trade union fee collection

The total trade union fee to be collected in 2019 equals (=) the quantity of trade union members multiplied by (x) salary and allowance of each member (specified in Chapter IV of Decision No. 1908/QD-TLD dated December 19, 2016 of Vietnam General Confederation of Labour. The average trade union fee payable by a trade union member in 2019 of  provincial trade union authorities, central trade union authorities and the equivalent; trade unions of parent companies affiliated to Vietnam General Confederation of Labour shall not be smaller than the average fee per member specified in the 2017’s trade union finance statement.

2.3. Other fees

On the basis of the 2017’s trade union finance statement and the 2018’s estimate, the units shall estimate other fees to be collected in the 2019’s estimate towards stabilization and increase of revenue sources.

2.4. Trade union expenditure

- The expenditure estimate must not exceed the usable revenue in the year prescribed by Vietnam General Confederation of Labour. The expenditure estimate should set a budget for performance of key objectives and activities that are beneficial for trade union members and employees; avoid formalities and wastefulness, etc. Investment in capital development, repair and purchase of assets shall be obtained from cumulative internal trade union budget. The expenditure estimate must determine the trade union contribution payable to Vietnam General Confederation of Labour as prescribed.

- Trade union authorities and public service agencies shall exercise autonomy in using their personnel and allocate fixed administration budget in accordance with applicable regulations of the State and Vietnam General Confederation of Labour.

- Distribution of trade union finance shall comply with Resolution No. 07b/NQ-TLD dated January 21, 2016 of Executive Board of Vietnam General Confederation of Labour; Decision No. 1908/QD-TLD dated December 19, 2016 of Board of Presidents of General Confederation, and Decision No. 887/QD-TLD dated July 02, 2015 of Board of Presidents of General Confederation.

- In 2019, internal trade union may spend 69% of trade union contribution and 40% of collected trade union fees; superior trade unions (of all levels) may spend 31% of trade union contribution and 60% of collected trade union fees.

- Expenditures of superior trade unions shall comply with Decision No. 826/TLD dated July 07, 2014 of Board of Presidents of General Confederation, Decision No. 1911/QD-TLD dated December 19, 2016 and Guidance No. 849/HD-TLD dated June 08, 2017 on amendments to Decision No. 1911/QD-TLD.

- Expenditures of internal trade unions shall comply with Decision No. 1910/QD-TLD dated December 19, 2016 of Vietnam General Confederation of Labour on internal trade union financial management.

- Any 2019’s trade union finance estimate includes cumulative trade union budget shall apply Decision No. 1908/QD-TLD dated December 19, 2016; financial investment and business operation shall apply Decision No. 1912/QD-TLD dated December 19, 2016 of Board of Presidents of General Confederation.  The expenditures shall be explained in details in the estimate and implemented as assigned by Vietnam General Confederation of Labour.

III- ORGANIZATION OF IMPLEMENTATION

1. 02 sets of 2019’s trade union finance estimate shall be sent to General Confederation, each of which shall contain the following documents:

- Consolidated trade union revenue and expenditure estimate (Form B15-TLD)

- Revenue and expenditure estimate of public service agency (Form B15b-TLD)

- List of units, organizations and enterprises paying trade union contributions: employees, trade union members, sorted by administrative organizations and business organizations (according to the trade union contribution software of Vietin Bank.

- Form 01a and 01b enclosed with Decision No. 887/QD-TLD dated July 02, 2015 of Board of Presidents of General Confederation.

- List of full-time trade union officials and other employees in superior trade unions (by October 30, 2018).

- Assessment of the 2018’s estimate and detailed descriptions of the 2019’s estimate.

2. Procedures and deadlines for estimate submission

- The estimate shall be submitted through the Standing Committee of Confederation of Labour of provinces, central industrial unions and the equivalent, trade unions of parent companies affiliated to Vietnam General Confederation of Labour before being transferred to Vietnam General Confederation of Labour.

- Deadline for submission: Before December 15, 2018.

3. Estimate approval procedures:

- The Finance Board of Vietnam General Confederation of Labour shall propose the estimated revenues and expenditures of each unit according to its estimate to the Standing Committee of Board of Presidents of General Confederation. The units are not required to work directly with Vietnam General Confederation of Labour.

- Provincial trade union authorities, central industrial unions and the equivalent and trade unions of parent companies affiliated to Vietnam General Confederation of Labour before being transferred to Vietnam General Confederation of Labour shall instruct superior trade unions to implement this document.

Difficulties that arise during the implementation of this document should be reported to the Finance Board of Vietnam General Confederation of Labour for consideration.

For the Presidents of General Confederation

Deputy President

Phan Van Anh