As stipulated in the Decree, the remittance level shall be 2% of salary fund which are used as the basis for social insurance payment for employees. This salary fund shall be total salaries of employees under objects payable social insurance in accordance with law on social insurance. The provision on the trade-union fee level shall implement from the effective date of the Law on trade union.

The Decree takes effect on January 10, 2014 replacing Decision No. 133/2008/QD-TTg dated October 01, 2008 of the Prime Minister on deducting for paying the trade-union fee for the enterprises with foreign investment and the executive offices of foreign parties in the business cooperation contracts; the Joint Circular No. 119/2004/TTLT/BTC-TLDLDVN dated December 08, 2004, of the Ministry of Finance and the Vietnam Confederation of Labor, guiding on deducting for paying the trade-union fee; Circular No. 17/2009/TT-BTC dated January 22, 2009 of the Ministry of Finance, guiding the deduction, remittance and use of trade union dues by foreign-invested enterprises and executive offices of foreign parties to business cooperation contracts.