Quyết định 171/QĐ-TLĐ năm 2013 về Quy định thu, chi, quản lý tài chính công đoàn cơ sở do Đoàn Chủ tịch Tổng Liên đoàn lao động Việt Nam ban hành

DECISION

ISSUING REGULATION ON REVENUE, EXPENDITURE AND MANAGEMENT OF GRASSROOTS TRADE UNION FINANCE.

PRESIDIUM OF VIETNAM GENERAL CONFEDERATION OF LABOUR

- Pursuant to the Trade Union Law 2012; Vietnam Trade Union Charter.

- Pursuant to the Resolution of the 10th conference of Executive Committee of the Vietnam General Confederation of Labor, session X.

- At the proposal of the Finance Committee of the General Confederation.

DECIDES

Article 1: Issuing Regulation on revenue, expenditure and management of grassroots trade union finance.

Article 2: This decision takes effect on January 01, 2013 and supersedes Regulation issued together with Decision No. 1445/QD-TLD dated December 16, 2011 of the Presidium of Vietnam General Confederation of Labour.

Article 3: The departments and units under the General Confederation; trade unions at all levels are liable to execute this Decision.

REGULATION

ON REVENUE, EXPENDITURE AND MANAGEMENT OF GRASSROOTS TRADE UNION FINANCE.(Issued together with Decision No. 171/QĐ-TLD dated January 09, 2013 of Presidium of General Confederation of Labour.)

I- General regulation

Article 1. Scope of adjustment

This regulation stipulates the revenue, expenditure and financial management of the grassroots trade union.

Article 2. Subject of application

The subject of application is the grassroots trade union, labour union in accordance with Vietnam Trade Union Charter

Article 3. Principle of revenue, expenditure and management of the grassroots trade union finance.

1- The grassroots trade union finance is a section of trade union finance, is used for the operation to perform rights and responsibilities and maintain the operation of the grassroots trade union in accordance with the Trade Union Law and Vietnam General Confederation of Labour.

2- Based on the regulation on the State fiscal spending, the Vietnam General Confederation of Labor, the grassroots trade union financial sources used and the actual operation of the unit, the executive committee of grassroots trade union issues Regulation on internal spending for implementation.

3- The grassroots trade union must fully, proper and promptly collects the revenues as decentralized by Vietnam General Confederation of Labor. Spending on the right subject, economically, efficiciently, openly, transparently and performing management regulation of the State and the General Federation’s Regulation

II- Specific regulation

Article 4. Sources of revenue, decentralization of financial collection of trade union

1- Revenue sources of trade union expenditure

The trade union expenditure is paid by agencies, organizations and enterprises specified in Clause 2, Article 26 of Trade Union Law uniformly collected and decentralized for collection by Vietnam General Confederation of Labor to the Confederation of Labor of cities and provinces; Central trade union; Corporation trade union directly under the General Confederation as follows:

a- The Confederation of Labor of cities and provinces; Central trade union; Corporation trade union directly under the General Confederation and superior grassroots trade union are decentralized for collection of trade union expenditure of non-business administrative unit with operating fund allocated from the State budget and of organizations and enterprises (where the grassroots trade union was established and where no grassroots trade union is established).

b- The Confederation of Labor of cities and provinces; Central trade union; Corporation trade union directly under the General Confederation shall decentralize the collection of trade union expenditure to the grassroots trade union of enterprises, non-business units that do not enjoy the operating fund from the State budget and perform well the tasks of revenue and expenditure and financial management of trade union.

c- The Confederation of Labor of cities and provinces; Central trade union; Corporation trade union directly under the General Confederation shall decide the units which are decentralized for collection of trade union expenditure and notify the agencies, organizations and enterprise for implementation.

2- Collection of union fee of union trade:

The union fee of union trade is paid by union members specified in Vietnam Trade Union Charter and Guidelines No. 826/HD-TLĐ dated June 01, 2009 of Vietnam General Confederation of Labor.

Vietnam General Confederation of Labor shall decentralize the grassroots trade union to collect the union fee of union trade.

3- Other revenues:

Other revenue sources shall comply with Clause 4, Article 26 of Trade Union Law decentralizing the grassroots trade union for collection, including:

- Fund allocated by the agencies, organizations and enterprise to purchase means for trade union activities, supporting the operating fund to the grassroots trade union; fund for organizing combined activities such as: Organization of emulation movement, sports and cultural activities, tours & sightseeing, bonus, benefits, etc of cadres, public servants and officials and their children.

- Supporting fund of domestic and foreign organizations and individuals to the grassroots trade union.

- Collection for organization of sports and cultural activities; sale and disposal of assets, collection of deposit interest and dividend.

Article 5. The use of grassroots trade union financial sources

1- The grassroots trade union may use 65% of trade union expenditure, 60% of union fee of trade union and 100% of other revenues of the unit.

2- Allocating the expenditure source, union fee of trade union, grassroots trade union used for other expenditures.

a- Salaries for specialized trade union officials and allowance shall not exceed 30%. The remaining expenditure shall be transferred to other activities, in case of shortage, the grassroots trade union must consider reducing the subject, allowance for trade union officials in line with the financial resources allocated.

b- Expenditure for movement operation 30%.

c- Other remaining expenditures shall be allocated by the grassroots trade union in which the priority is given to the expenditure for training of trade union officials; supporting expenditure for tour and sightseeing not in excess of 10%; Difficulty allowance not in excess of 10%;

3- Other revenues shall be allocated by the grassroots trade union for the expenditures.

Article 6. Expenditure for grassroots trade union finance

1- Expenditure for salaries, allowances and salary deductions

- Salaries, allowances and deductions for payment of social insurance and health insurance, etc of the specialized trade union officials of the grassroots trade union, administrative agencies, public non-business units and state-owned enterprises under Decision No. 128/QĐ-TW dated December 14, 2004 of the Secretariat of the Central Committee (Session X) and the Guideline of the Vietnam General Confederation of Labour.

- Salaries and allowances of the specialized trade union officials of the non-state sector shall comply with the Regulations issued together with Decision No. 525/QD-TLD dated April 25, 2010 and Guidelines No. 1049/HD-TLD dated July 04, 2011 of the Vietnam General Confederation of Labor.

Encouraging the grassroots trade union of joint-stock companies to apply regulation on salary under the Decision No.  128/QD-TW of the Secretariat of the Central Committee for specialized trade union officials.

2- Allowance for trad union officials.

Allowance for trad union officials shall comply with Regulation No.  1439/QD-TLD dated December 04, 2011 the Vietnam General Confederation of Labor.

3- Expenditure for administrative management.

- Expenditure for the Executive Committee of grassroots trade union, labor union, member grassroots trade union and partial trade union.

- Expenditure for Congress of grassroots trade union, member grassroots trade union and partial trade union including: decoration, material printing, gratuity for guests, drinking, etc.

- Expenditure for stationery, assets, working tool, minor repair of working office of trade union, postage, communication, business expenses, drinking and reception.

4- Expenditure for movement activities

a- Expenditure for propagation, dissemination and education of the lines, guidelines and policies of the Party and State law, raising of professional qualifications, occupational skills for employees.

- Expenditure for purchase of books, newspapers, magazines and publications such as: Labor newspaper, Union Labor, Labour Protection magazine and books, publications of Labor Publishing House; .. in service of propagation and education of grassroots trade union.

- Expenditure for coordination to organize supplementary education, occupational skills for the employees.

- Expenditure for lecturer renumeration, drinking for the attendants in newsreel talks, policies, law, etc organized by the grassroots trade union.

- Expenditure for paper, pens for propagation activities on billboards, radio, wall newspapers, information networks of grassroots trade unions.

b- Expenditure for activities of representation, protection of legitimate rights and interests of cadres, public servants and officials and trade union members.

- Expenditure for consultants, lawyers, the direct preparer helping the grassroots trade unions to join with enterprises, agencies and units in establishing labor norms, salary unit, salary range and scale, regulations on payment of salary and bonus; developing rules and regulations of agencies, organizations and enterprise; signing collective labor agreements; settling labor disputes; Joining the State's policies and regulations related to the rights of cadres, public servants and officials

- Expenditure for hiring lawyers to protect officials of grassroots trade union when exercising right of representation to protect legitimate rights and interests of the employees and trade union organizations fired or illegally terminated labor contract or transferred to perform other jobs with lower income by enterprise owners.

- Expenditure for supporting officials of grassroots trade union in organization of strike as prescribed by law; expenditure for compensation in case of illegal strike organized by the grassroots trade union causing damages to the enterprise owner as prescribed by the Labor Code.

c- Expenditure for developing trade union member, establishing and developing strong grassroots trade union.

- Expenditure for propagation and introduction about trade union organization, Vietnam trade union charter; meeting and talking with the employers about trade union activities, development of members and establishment of grassroots trade union.

- Expenditure for overtime working gratuity for cadres, public servants and officials and trade union officials who directly meet, propagate and persuade employeed to join trade union organization.

- Expenditure for activities to develop strong grassroots trade union; classifying partial trade union, group of trade union; organizing foster for partial trade union and group of trade union on activities to develop strong grassroots trade union and awarding for development of strong grassroots trade union.

- Expenditure for organizing festival of competition for good trade union officials.

- Expenditure for bonuses together with forms of commendation and reward, medals for development of trade union organization.

d- Expenditure for organization of emulation movement.

- Expenditure for coordination to organize emulation launching.

- Expenditure for coordination to organize preliminary and review conference of emulation and commendation and reward for collectives and individuals obtaining excellent achievements in emulation movements.

e- Expenditure for training, retraining of trade union officials and elite employees

- Expenditure for teacher remuneration, learner gratuity, drinking, materials and other administrative expenditures of professional retraining classes organized by grassroots trade union.

- Expenditure for purchase of materials, traveling expenses for attendance of professional retraining classes for cadres and union member, public servants and officials sent for learning by grassroots trade union.

g- Expenditure for organization of sports, tourism and cultural activities for employees.

- Expenditure for support of movement activities to develop cultural units, prevent and combat social evils in cadres, public servants and officials; organization for cadres, public servants and officials to participate in art and cultural activities, commendation and reward for review of sports and cultural activities and prevention of social evils in cadres, public servants and officials;

- Expenditure for purchasing means of sports, performance and cultural activities.

- Expenditure for gratuity to the organization Board, athletes and actors participating in the art performance, sports competition organized by grassroots trade union and the superior trade union of all levels of grassroots trade union; Commendation and reward to collectives or individuals achieving prizes in performance and sports organized by grassroots trade union.

- Expenditure for coordinating with agencies, organizations and enterprises to organize tours for cadres, public servants and officials;

h- Expenditure for organizing activities about gender and gender equality

- Expenditure for housework activities

- Expenditure for propagation about gender, gender equality, activities about population, reproduction, prevention of family violation and protection of mothers and children of grassroots trade unions.

- Expenditure for coordination to organize kindergarten and nursery classes; supporting cadres, public servants and officials who have children cared at kindergarten and nursery;

- Expenditure for propagation and organization of activities on the occasion of international women’s day, Vietnamese women day and Vietnamese family day.

i- Expenditure for visit and difficulty allowance.

- Expenditure for visit to union member, cadres, public servants and officials who are involved in sickness, maternity, accident, unhappy events of family (parents-in-law, spouse and children) and happy events of trade union member.

- Expenditure for allowance to union member, cadres, public servants and officials who are in difficult situation due to workplace accident, accidents, natural disaster, deadly diseases and fire causing damages of health and assets; expenditure for supporting grassroots trade union officials to go on strike as prescribed by law and activities to protect legitimate interests of the employees who are terminated their labor contracts illegally and transferred to perform other jobs with lower income by employers.

The rate of expenditure for visit, difficulty allowance between trade union members and subjects who are not trade union members shall be decided by grassroots trade unions.

- Expenditure for birthday gifts to trade union members

k- Expenditure for encouragement, commendation and reward to the employees and their children for having achievements in study and working.

- Expenditure for commendation and reward to cadres, public servants and officials obtaining excellent achievements in working.

- Expenditure for commendation and reward to cadres, public servants and officials’ children for excellent achievements in learning.

- Expenditure for coordination to organize activities on Children's Day and Mid-Autumn Festival.

- Expenditure for commendation and reward of thematic activities, financial revenue as prescribed by Vietnam General Confederation of Labor.

l- Other tasks of expenditure.

Expenditure for social activities of the grassroots trade union: helping cadres, public servants and officials and trade union members of other units suffering from flood and storm, accidents, effects of Agent Orange, ..

Article 7. A number of expenditures of grassroots trade union necessary to be distinguished

1- Expenditure for organizing emulation movements, cultural learning, art performance, sports, tours and sightseeing and benefits of cadres, public servants and officials is the responsibility of enterprise owners, heads of agencies and units using welfare funds, funds of agencies and units for expenditure specified in Article 24 of Trade Union Law 2012. (Trade union finance is only spent on these activities in the form of coordination, support and encouragement).

2- Means of operation of grassroots trade union shall be provided by the enterprise owners, heads of agencies and units (without charge) specified in Article 24 of Trade Union Law 2012.

3- Salary, scale, grade, position, salary allowances of specialized trade union officials shall be spent by trade union finance.

Salary paid under the enterprise’s business and production results for specialized trade union officials in state-owned enterprises by enterprise in accordance with Clause 5, Article 24 of the Trade Union Law 2012; Decision No. 128/QD-TW dated December 14, 2004 of the Secretariat of the Central Committee (Session X); Guidelines No. 36-HD/BTCTW dated January 27, 2005 of the Central organization Board (Clause A, Section III); Clause 1, Article 6 of Circular No. 27/2010/TT-BLDTBXH dated September 14, 2010 of the Ministry of Labor, War Invalids and Social Affairs.

Salary paid under the enterprise’s business and production results for specialized trade union officials of non-state sector shall comply with the collective labor agreement of the enterprise, regulation on internal spending of the unit and temporary regulation issued together with Decision No. 525/QD-TLD dated April 25, 2010 of Vietnam General Confederation of Labor.

4- Part-time allowance of the Chairman of grassroots trade union if spent from other sources or by that enterprise, then the trade union finance has no responsibility for expenditure.

5- The activities of the People's Inspectorate spent by enterprises, agencies and units specified in Circular No. 40/2006/TTLT-BTC-BTTUBTWMTTQVN-TLDLDVN dated May 12, 2006 of the Ministry of Finance, the Standing Committee of Vietnam Fatherland Front Committee and the Vietnam General Confederation of Labor.

6- The activities on gender equality and for the advancement of women spent by enterprises, agencies and units specified in Circular No. 191/2009/TT-BTC dated October 01, 2009 of the Ministry of Finance.

Article 8. Management, inspection and monitoring of trade union finance

1- Management of grassroots trade union finance shall comply with the regulation on management of finance of grassroots trade union issued together with Decision No. 169/QD-TLD dated January 09, 2013 of Vietnam General Confederation of Labor.

2- Inspection Committee of the grassroots trade union shall examine the development, implementation of estimate and settlement of revenues and expenditures of the grassroots trade union finance annually.

3- Estimate and settlement of revenues and expenditures of the grassroots trade union finance must be made ​​public in accordance with provisions of Vietnam General Confederation of Labor.

4- Financial revenues and expenditures of grassroots trade unions finance must be fully reflected in accounting books and and monitored by the union members and cadres, public servants and officials of the units.

Article 9. Commendation and reward and handling of violation.

The grassroots trade union, officials, union members that perform well this Regulation shall be commended and rewarded under the Regulation on commendation and reward of Vietnam General Confederation of Labor. The grassroots trade union, officials, union members that violate this Regulation and use the trade union finance improperly, wastefully, corruptibly shall be handled as prescribed by law and Vietnam Trade Union Charter.

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