Quyết định 1910/QD-TLD

Decision No. 1910/QD-TLD dated December 19, 2016, promulgating regulation on revenue, expenditure and management of internal trade union budget

Nội dung toàn văn Decision 1910/QD-TLD 2016 revenue expenditure and management of internal trade union budget


VIETNAM GENERAL CONFEDERATION OF LABOR
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THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom- Happiness

No: 1910/QD-TLD

Hanoi, December 19, 2016

 

DECISION

PROMULGATING REGULATION ON REVENUE, EXPENDITURE AND MANAGEMENT OF INTERNAL TRADE UNION BUDGET

PRESIDIUM OF VIETNAM GENERAL CONFEDERATION OF LABOUR

Pursuant to the Law on Trade Union 2012 and the Charter of Vietnam Trade Union Session XI;

Pursuant to the Government’s Decree No. 191/2013/ND-CP dated November 21, 2013 on detailing the trade union budget;

Pursuant to the Resolution No. 07b/NQ-TLD dated January 21, 2016 of the Executive Committee of the Vietnam General Confederation of Labor Session XI on the trade union budget in new period of time;

At the request of the Financial Board of the General Federation.

DECISION:

Article 1. The regulation on revenue, expenditure and management of internal trade union budget is promulgated together with this Decision.

Article 2. This Decision comes into force from January 01, 2017 and replaces the Decision No. 272/QD-TLD dated March 07, 2014 of the Presidium of Vietnam General Confederation of Labour on revenue, expenditure and management of internal trade union budget.

Article 3. The General Federation’s affiliated entities, divisions and trade unions at all relevant levels shall be responsible for implementing this Decision./.

 

 name

PP. THE PRESIDIUM
PRESIDENT




Bui Van Cuong

 

REGULATION

ON REVENUE, EXPENDITURE AND MANAGEMENT OF INTERNAL TRADE UNION BUDGET
(Enclosed with the Decision No. 1910/QD-TLD dated December 19, 2016 of the Presidium of General Confederation of Labour)

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Regulation deals with revenue, expenditure and management of internal trade union budget.

Article 2. Regulated entities

Regulated entities are internal trade unions and labor unions as prescribed in the Charter of Vietnam Trade Union.

Article 3. Rules for revenue, expenditure and management of internal trade union budget

1. Internal trade union budget is a part of trade union budget, is used for the operation to perform rights and responsibilities of the internal trade union as prescribed in the Law on Trade Union and Vietnam General Confederation of Labour (hereinafter referred to as “General Confederation”).

2. Based on the expenditure regulation of the State and General Confederation, funding sources of the internal trade union budget and the organization’s activities, the executive committee of internal trade union promulgates Regulation on internal spending for implementation.

3. The internal trade union must fully, properly and promptly collect the revenues as decentralized by General Confederation. Spend on the right subject, economically, efficiently, openly, transparently and perform financial management according to regulations of the State and General Confederation.

Chapter II

SPECIFIC PROVISIONS

Article 4. Sources of trade union budget revenues

1. Revenues from trade union contributions:

- The trade union’s contributions shall be paid by organizations, enterprises as prescribed in the Law on Trade Union 2012 and the Government’s Decree No. 191/2013/ND-CP dated November 21, 2013 on detailing the trade union budget.

- Revenues of trade unions’ contributions shall comply with the General Confederation’s Decision No. 1908/QD-TLD dated December 19, 2016.

2. Revenues from trade union fee:

Trade union fee shall be paid by trade-union members in accordance with the General Confederation’s Decision No. 1908/QD-TLD dated December 19, 2016.

3. Other revenues:

Other revenues which shall comply with Clause 4, Article 26 of the Law on Trade Union and General Confederation’s Decision No. 1908/QD-TLD dated December 19, 2016 include:

- Funds allocated by the organizations and enterprises to purchase facilities for trade union operations, to provide financial supports for internal trade union operations; fund for organizing combined activities such as: Organization of emulation movement, sports and cultural activities, travels, bonus, welfare policies, etc., for union members, officials, public employees, workers (hereinafter referred to as “trade unionists and employees”) and some activities encouraging and rewarding their children; support from domestic and international organizations and individuals for internal trade union.

- Revenues collected from cultural and sport activities; sale and liquidation of assets; yields from deposit interest and share dividends; revenues revoked from the incorrect expenditures of trade union budget that have been accounted for and approved, etc.

Article 5. Distribution of internal trade revenues

1. Internal trade union may use a certain proportion of the total trade union contributions and total trade union fees collected according to the annual guidance of the Presidium of General Confederation and may use 100% of its other revenues according to regulations of law and General Confederation.

2. The distribution of collected internal trade union contributions and fees:

a) Expenditure on salaries, allowances for full time trade union officials and allowances for trade union officials shall not exceed 30%. The remainder (if any) may be spent on other operations. In case of a shortage of funds, internal trade union shall consider cutting down the subject, allowances for trade union officials in conformity with the distributed financial sources.

b) Expenditure on administrative management shall be 10%.

c) Expenditure on trade union movements shall be 60%.

The distribution of funds for movements shall be decided by internal trade union, the priority is given to the expenditure on organizations representing and protecting legal and legitimate rights and interests of trade unionists and employees, expenditure on development of trade unionists and sustainable growth of internal trade unions, and expenditure on training of trade union officials.

Expenditure on tourism shall be 10% of expenditure on movements. In case of an increase in the rate of Expenditure on tourism, the superior trade union that is authorized to manage internal trade unions’ budget shall take it into consideration and make a decision, but it shall not exceed 20% of expenditure on movements.

3. Other revenues collected by internal trade unions shall be distributed at their own discretion.

Article 6. Internal trade union budget expenditure

1. Expenditure on salaries, allowances and salary deductions

- Salaries, allowances, and deductions for payment of social insurance, health insurance, etc., of full time trade union officials of the internal trade union, public non-business entities, state-owned enterprises shall comply with the Regulation of the Secretariat of the Central Committee and the Guideline of General Confederation.

- Salaries, allowances of full time trade union officials of the non-state sector shall comply with the Regulation of General Confederation.

Internal trade unions of joint-stock companies are encouraged to apply the salary regulations of the Secretariat of the Central Committee’s applicable to full time trade union officials.

2. Expenditure on administrative management:

- Expenditure on the Executive Committee of internal trade union, labor union, their affiliates and trade union divisions.

- Expenditure on Congress of internal trade union, labor union, their affiliates and trade union divisions, including: decorations, handouts, participant’s fees, drinking water, etc.

- Expenditure on stationery, assets and tools, minor repairs to workplace of trade unions, as well as expenses for postal services and communications, business, drinking water and reception.

3. Expenditure on trade union movements:

3.1. Expenditure on organizations representing and protecting legal and legitimate rights and interests of trade unionists and employees:

- Expenditure on consultants, lawyers, persons who directly help the internal trade unions to work with enterprises, agencies and entities in establishing labor norms, salary rates, pay scales, regulations on payment of salary and bonus; developing rules and regulations of agencies, organizations and enterprises; signing collective labor agreements; settling labor disputes; joining the State's policies and regulations related to the rights of trade unionists and employees and carrying out inspection and supervision over their compliance with law on labour.

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

- Expenditure on supporting officials of internal trade union in the organization of strikes as prescribed in law; expenditure on protection of legal and legitimate rights and interests of employees who are illegally terminated labor contract or transferred to perform other jobs with decreased income by enterprise owners.

- Expenditure on lawsuits filed by the trade union.

3.2. Expenditure on recruitment of trade union member, establishment of internal trade unions and sustainable growth of internal trade unions:

- Expenditure on propagation and introduction about trade union organizations, Charter of Vietnam Trade Union; meeting and talking with the employers about trade union activities, development of members and establishment of internal trade union.

- Expenditure on overtime working fees for trade unionists, employees and trade union officials who directly meet, propagate and persuade employees to join trade union organization.

- Expenditure on the acceptance of employees as trade unionists, the launch of internal trade unions and rewards for those who obtain excellent achievements in contributing to the establishment of internal trade unions.

- Expenditure on the sustainable growth of internal trade union; classification and evaluation of the trade unionists; classification and evaluation trade union divisions or groups; provision of training for trade union divisions or groups in the establishment of firm internal trade unions and rewards for firm internal trade unions.

3.3. Expenditure on propagation:

- Expenditure on purchase of books, newspapers, magazines and publications of trade unions such as: Labor newspaper, Labor and Trade Union magazine, Labour Protection magazine and books, publications of Labor Publishing House, etc. in service of propagation and education work at internal trade union.

- Expenditure on paper and pens used for the propagation activities on billboards, radio, wall newspapers and information networks of internal trade union.

3.4. Expenditure on trade union’s emulation movements

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

- Expenditure on organizing the competition for good trade union officials.0>

3.5. Expenditure on training of officials:

- Expenditure on trainers and for the participant’s fees, drinking water, print materials and other administrative expenses for professional training courses run by internal trade union.

- Expenditure on purchase of materials, business expenses for trade unionists and employees who are sent to take professional training courses by the internal trade union.

- Expenditure on coordination to organize continuation and professional refresher courses for employees.

- Expenditure on the speaker’s fees, drinking water for the participants in newsreel talks, policies, law, etc organized by the internal trade union.

- Expenditure on women taking care of their children at the age of below 36 months and sent to the training courses by internal trade union.

3.6. Expenditure on cultural, sport and tourism activities.

a) Expenditure on cultural and sport activities:

- Expenditure on supporting the movements for building cultural entities; preventing and fighting social evils for trade unionists and employees; expenditure on employees who take part in cultural and arts activities; expenditure on commendation and reward for review of cultural and sport activities as well as the prevention and fighting against social evils at internal trade unions.

- Expenditure on purchase of facilities for cultural, arts and sports activities.

- Expenditure on gratuity to the organization committee, athletes and actors participating in the art performance, sports competition organized by internal trade union and the superior trade union of all levels of internal trade union; expenditure on commendation and reward for collectives or individuals achieving prizes in performance and sports day organized by internal trade union.

b) Expenditure on tourism:

- Expenditure on coordination with organizations, enterprises in organizing tours for trade unionists and employees.

3.7. Expenditure on organizing activities about gender and gender equality

- Expenditure on propagating gender and gender equality, which shall be integrated with activities about population, reproductive health, family planning, prevention and fighting against family violence.

- Expenditure on purchasing kindergarten appliances and facilities at these entities (if any); supporting trade unionists and employees whose children are learning at such kindergartens.

- Expenditure on propagating and organizing activities on the occasion of Women’s Day (March 8), Vietnamese Women’s Day (October 20), Vietnamese Family Day (June 28), International Day of Happiness (March 20) and Population Day (December 26).

- Expenditure on the operations of the board of feminine housework at public level, Club of feminine housework at internal trade union level; the organization of competitions for well-done feminine housework candidates and emulation contests for candidates who are excellent at work and perfect at home.

The boards of Defense Trade Union and People’s Public Security Trade Union shall follow the instructions provided by the Ministry of National Defense and the Ministry of Public Security.

3.8. Expenditure on visit and allowances:

a) Expenditure on visit:

- Expenditure on paying a visit to trade unionists and employees who are involved in sickness, maternity, accidents, unhappy events of family (father or mother-in-law, spouse and children) and happy events of trade unionists.

- Expenditure on paying a visit or presenting gifts to employees on traditional Tet holidays; presenting birthday gifts trade unionists; presenting gifts to trade union officials who leaves the executive committee of internal trade union.

b) Expenditure on allowances:

- Expenditure on trade unionists and employees who face difficulties due to occupational accidents, incidents, natural disasters, fires, life-threatening illnesses which inflict great losses on health or property;

- Expenditure on visit and allowances paid to trade unionists and those who are not members of trade unions shall be regulated by the internal trade union.

3.9. Expenditure on encouragement, commendation and reward:

- Expenditure on monetary bonus attached with other forms of commendation for trade unionists and trade union officials and campaign medals for their contribution to the establishment of trade unions.

- Expenditure on commendation and reward for employees obtaining excellent achievements in their work period.

- Expenditure on commendation and reward for trade unionists’ children and employees who obtain excellent achievements in their learning.

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

- Expenditure on commendation and reward for thematic activities and financial revenues as prescribed by the General Confederation.

3.10. Expenditure on other activities:

- Expenditure on collaborators making great contribution to the operations of trade unions.

- Expenditure on assisting trade unionists and employees of other entities who suffer from flood and storm, accidents and effects of Agent Orange, etc.

Article 7. Distinguishing of a number of expenditures of internal trade unions

1. The organization of emulation movements, cultural learning, cultural, sport and sightseeing activities and welfare policies of employees and their children is the responsibility of enterprise owners, heads of agencies and entities using welfare funds, funds of agencies and entities for expenditure as prescribed in Article 24 of the law on Trade Union 2012.

2. Facilities of internal trade unions shall be provided (without any charge) by enterprise owners, heads of an entity as prescribed in Article 24 of the Law on Trade Unions 2012.

3. Responsibilities for an increase in Expenditure on enterprises’ trade union officials:

- Salary paid under the enterprise’s business and production results for full time trade union officials in state-owned enterprises by enterprise as prescribed in Clause 5, Article 24 of the law on Trade Union Law; Decision of the Secretariat of the Central Committee, and Guidelines of the Central organization Board

- Salary paid under the enterprise’s business and production results for full time trade union officials of non-state sector shall comply with the collective labor agreement of the enterprise, regulation on internal spending of the entity.

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

5. The activities of the People’s Inspectorate, gender equality and women improvement, family planning, establishment of cultural lives of employees working in industrial zones shall be paid for by enterprises, agencies and entities according to regulations of the State and relevant agencies.

Chapter III

INSPECTION, MONITORING AND HANDLING OF VIOLATIONS

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

1. Management of internal trade union budget shall comply with the General Confederation’s Decision No. 1908/QD-TLD dated December 19, 2016.

2. Inspection Committee of the internal trade union shall be responsible for inspecting the development, implementation of cost estimate and settlement of revenues and expenditures, and management of the internal trade union budget on an annual basis.

3. Cost estimate and settlement of revenues and expenditures of the internal trade union budget must be made ​​public according to regulations of General Confederation.

4. Financial revenues and expenditures of internal trade union budget must be fully reflected in accounting books and monitored by the trade unionists and employees of the entities.

Article 9. Commendation and reward and handling of violations

- The internal trade unions, officials, trade unionists that implement well this Regulation shall be commended and rewarded according to the Regulation on commendation and reward of General Confederation.

- The internal trade union, officials, trade unionists that are in violation of revenues, expenditures and management of trade union budget, depending on the severity, shall be punished as prescribed in law and Charter of Vietnam Trade Union.


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