The Vietnam General Confederation of Labor provides detailed instructions on reducing union dues.

Accordingly, union members at grassroots trade unions of public service units who do not receive 100% of their salary from the budget will have a monthly union fee equal to 0.5% of their salary as the basis for compulsory social insurance according to the provisions of the law on social insurance.

For union members at state-owned enterprise trade unions (including trade unions of state-owned joint stock companies holding controlling shares), the monthly union fee is equal to 0.5% of the actual salary (salary after deducting social insurance, health insurance, unemployment insurance, and personal income tax of union members), but the maximum monthly union fee is equal to 10% of the basic salary according to State regulations.

The executive office of the foreign party in a business cooperation contract in Vietnam, union members working abroad will have a monthly union fee of 0.5% of the salary used as the basis for compulsory social insurance according to the provisions of the law on social insurance, but the maximum monthly union fee is 10% of the basic salary according to the State's regulations.

Union members in trade unions and enterprise-based trade unions find it difficult to determine the salary as the basis for paying union dues. Union members who are not subject to compulsory social insurance must pay union dues at a fixed rate, but the lowest rate is 0.5% of the basic salary as prescribed by the State.

Union members receiving social insurance benefits for 1 month or more do not have to pay union dues during the period of receiving benefits; union members who are unemployed, have no income, or are on personal leave for 1 month or more without receiving salary do not have to pay union dues during that period.

Source: https://hanoimoi.vn/tong-lien-doan-lao-dong-h-guidance-dan-chi-tiet-viec-giam-muc-dong-cong-doan-phi-711414.html