On June 22, 2021, the Vietnam General Confederation of Labor issued Guidance No. 13/HD-LDLD guiding some contents related to payment of trade union fee dues affected by the Covid – 19 pandemic (“Guidance No.13”). Accordingly, allow Enterprises affected by Covid – 19 to postpone payment of trade union fee, specifically as follows:

• Subjects of application: Enterprises with the number of employees participating in social insurance must temporarily quit by 50% or more of the total number of employees who are subjects of compulsory social insurance before being affected by the Covid-19 pandemic.
• The time limit for postponing the payment of trade union fee: shall be considered and decided by the Standing Committee of the superior trade union, up to December 31, 2021.
• At the end of the above time limit, the enterprise is responsible for fully paying the temporarily postponed trade union fee to the superior trade union according to regulations.
• Application dossier and order of implementation in case of postponed payment of trade union fee are as follows:

+          Enterprises making the application dossiers include:

(1)       A written request for postponement of payment of trade union fee, made according to the form in Appendix I to Guidance No.13;

(2)       The list of reduced employees in social insurance contributions, made according to the form in Appendix II to Guidance No.13;

(3)       A copy of the written certification of the social insurance or specialized labor management agency about the labor change situation at the enterprise.

+          The order of execution:

(1)       The enterprise submits the application dossier to the direct superior trade union agency where the enterprise registers its business office;

(2)       Within 15 working days from the date of receiving the enterprise’s application dossier, the direct superior trade union is responsible for checking the application dossier and comparing it with the data of employees participating in social insurance to consider and settle the postponed payment of trade union fee and take responsibility for this decision; if not resolved, reply in writing and clearly state the reason for the enterprise to know.

Guidance No.13 takes effect from the date of issue.

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