Vietnam introduces stricter penalties for trade union fund evasion

New government decrees in Vietnam have established stricter administrative penalties for organizations that fail to pay, underpay, or delay payments of trade union funds. Under Decree No. 105/2026/ND-CP and Decree No. 283/2026/ND-CP, organizations may face fines of up to 150 million VND for violating these financial obligations.

The mandatory contributions apply to various entities, including enterprises, cooperatives, and public service units that do not receive 100% of their salaries from the state budget. These regulations aim to clarify the financial responsibilities of employers and define specific violations and corresponding sanctions to ensure compliance with the 2024 Trade Union Law.