(a) the expenses incurred by the trade union in carrying out education, sports, publicity and other activities for its members and other employees;

(two) the grass-roots trade union shall use all the membership fees paid by its members for the activities of its members;

(three) the expenditure directly used by the trade union to safeguard the rights and interests of employees;

(four) the expenses incurred by the trade union in training trade union cadres, strengthening its own construction and carrying out business work;

(five) will be engaged in construction projects, equipment and tools purchase, large-scale repair and information network purchase and construction expenditure.

Trade union funds are mainly used for employee education and trade union activities, and their expenditure ranges are as follows:

(1) Expenditure on publicity activities, including daily study and labor competition organized by trade unions, publicity expenses for holding various technical exchanges such as reports, exhibitions and lectures, purchase and maintenance of various publicity tools, and collective subscription of newspapers and magazines.

(2) Expenditure on literary and artistic activities, including the purchase and maintenance of equipment required by trade unions to carry out amateur literary and artistic activities, and the funds for holding evenings and art exhibitions for these literary and artistic activities; It also includes the equipment purchase, maintenance and daily expenses of workers' cultural palace, workers' club and workers' library.

(3) Expenditure on sports activities, including equipment purchase and maintenance fees, funds, sporting goods and clothing fees for various sports activities organized by trade unions.

(4) The training fee for trade union cadres refers to the cost of training full-time trade union personnel.

(5) Expenditure related to administrative expenses of trade unions, including personnel expenses, office expenses, travel expenses and other expenses of full-time trade union personnel.

(6) Subsidy expenditure, including difficulties subsidies for trade union members and collective welfare subsidies for employees.

(seven) the wages of full-time trade union personnel. The wages of full-time trade union personnel are paid by trade union funds, and other welfare benefits are the same as those of other employees of the enterprise, which shall be borne by the enterprise.

First, the use of trade union funds management principles

(a) adhere to the principle of independent management of funds. It is necessary to establish a bank account independently and conduct separate accounting. According to the approved budget, the expenditure of trade union funds shall be examined and approved by the chairman of the trade union in charge of finance.

(2) Adhere to the principle of obeying the law. Strictly implement the national financial policies, regulations, expenditure scope and standards, conscientiously implement the trade union financial system, and abide by financial discipline.

(three) adhere to the principle of "overall planning, ensuring key points, living within our means, and balancing revenues and expenditures". Grass-roots trade union funds should focus on safeguarding the rights and interests of employees, carrying out employee education and mass activities of employees.

(4) Adhere to the principle of budget management. All expenses should be included in the budget and carefully compiled and implemented according to the requirements of the higher-level trade union.

(five) adhere to the principle of thrift. We should spend less money, do more things, do good deeds, save money, rely on employees to make good use of funds, and improve the efficiency of the use of funds.

(6) Adhere to the principle of democratic management. It is necessary to publish the accounts regularly, accept the supervision of members and accept the inspection of the audit Committee.

(7) Adhere to the principle of serving employees. Trade union funds shall not be used for expenses of non-trade union activities; Shall not apportion expenses to the society or in disguised form; It is not allowed to provide units and individuals with loans, economic guarantees and mortgages.

Second, what is trade union funds?

Trade union funds refer to the expenses required for trade union organizations to carry out various activities. Mainly from:

(1) Trade union funds paid by members in accordance with the provisions of the All-China Federation of Trade Unions.

(2) Business income of trade unions.

(3) funds allocated by the administration according to the provisions of the Trade Union Law.

(4) Administrative subsidies from governments at all levels, enterprises and institutions. In grass-roots trade unions, the expenditure scope of trade union funds includes mass activities and undertakings, trade union construction and trade union administrative work, and in trade unions at or above the county level, it also includes international activities and capital construction. In addition, trade union expenditures also include funds paid by grass-roots trade unions and subsidies paid by trade unions at or above the county level to lower-level trade unions. The election funds review committee of trade union congresses at all levels shall be responsible for reviewing the income and expenditure of funds and property management of trade union organizations at the same level, and shall be responsible for and report its work to the trade union general assembly at the same level or the general assembly of members.

To sum up, the union funds are paid by the unit, accounting for 2% of the total wages. Individuals do not need to pay fees, but if the unit has established a trade union, as a member, they need to pay fees. Members who join a trade union have the obligation to pay membership dues, the standard of which is 0.5% of wages. 5% per month, not for members.

Legal basis:

Article 42 of the Trade Union Law of People's Republic of China (PRC)

Sources of trade union funds:

(1) Membership dues paid by trade union members;

(two) the funds allocated to the trade union by enterprises, institutions and organs that establish trade union organizations according to 2% of the total monthly wages of all employees;

(three) the income paid by the enterprises and institutions affiliated to the trade union;

(4) Subsidies from the people's government;

(5) Other income.

The funds allocated by enterprises and institutions specified in the second paragraph of the preceding paragraph shall be charged before tax.

Trade union funds are mainly used to serve employees and trade union activities. Specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.