Guidelines No. 2212/HD-TLD dated November 06, 2018 of the Vietnam General Confederation of Labor on guiding the establishment of 2019 Trade Union financial estimate

VIETNAM GENERAL CONFEDERATION OF LABOR

Guidelines No. 2212/HD-TLD dated November 06, 2018 of the Vietnam General Confederation of Labor on guiding the establishment of 2019 Trade Union financial estimate

- Pursuant to the Law on Trade Union 2012; Charter of Vietnamese Trade Union.

- Pursuant to Decision No. 1862/QD-TLD dated November 06, 2019 of Board of Presidents of General Confederation on promulgating principles of establishing and distributing the Trade Union financial estimates in 2019.

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

- Based on the results of the revenue and expenditure of Trade Union finance in 2017 and the implementation of Trade Union financial budget in 2018, Vietnam General Confederation of Labor provides the guidance on establishing of the 2019’s Trade Union financial estimates as follows:

I – Evaluation of the implementation of Trade Union budget plan in 2018

1. The trade union revenues and expenditures:

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

- Evaluate advantages and disadvantages of in collecting trade union contributions and trade union fees in comply with regulations; evaluate the implementation of union financial estimate, estimate the assignment and in distribution of union’s fund in 2018.

- Evaluate the statistical work, monitoring of numbers of employees and trade union members as reported by the organization and compare them with the collected union fees.

- Evaluate the implementation of: Resolution No. 07b/NQ-TLD dated January 21, 2016; Resolution No. 09^C/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 Labor; 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: Evaluate 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 Labor.

2. Union finance and property management

- Assess performance of revenues, expenditures and trade union finance management as assigned by Vietnam General Confederation of Labor; decide the rules for preparation, distribution and approval of estimates of superior units as prescribed by Vietnam General Confederation of Labor; 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.

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