On March 31, 2026, the Government issued Decree 105/2026/ND-CP providing details and guidelines for the implementation of a number of provisions of the Law on Trade Unions regarding trade union finance, which is expected to take effect from May 16, 2026, and will replace Decree 191/2013/ND-CP providing details for trade union finance. Decree 105 is developed to create a consistent and unified legal basis with existing legal normative documents, with some notable contents for businesses as follows:
(i) Supplementing regulations on the deadline for payment and the circumstances of late payment or non-payment of trade union fees;
(ii) Supplementing regulations on suspending the payment of trade union fees;
(iii) Supplementing regulations on the reduction in trade union fee contribution rates and exemptions from unpaid trade union fees.