Ho Chi Minh City Confederation of Labor issued Guideline 05 / HD-LDLĐ on March 31, 2020, on some related contents to contribute trade union fees.
Accordingly, the contribution of trade union fees for foreign labor working in Vietnam (according to Article 5 of Decree 191/2013 / ND-CP and Clause 1, Article 2 of Decree 143/2018 / ND-CP) as follows:
- Employers that employ foreign laborers are subjects participating in compulsory social insurance as prescribed by law, employers are responsible for contributing trade union fees.
- The rate of payment of trade union fees is equal to 2% of salary as a basis for paying social insurance for employees.
- The time of starting to pay the trade union fee: from December 1, 2018, implemented every month at the same time of paying social insurance for employees.
According to Clause 1, Article 2 of Decree 143/2018 / ND-CP, an employee who is a foreign citizen working in Vietnam is subject to compulsory social insurance when:
- Having a work permit or a practicing certificate or a practice license issued by a competent Vietnamese agency;
- Having an indefinite-term labor contract, a fixed-term labor contract of full 01 year or more with an employer in Vietnam.
Guideline 05 / HD-LDLĐ was issued by the Ho Chi Minh City Confederation of Labor on March 31, 2020.