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 the daily study and labor competition organized by trade unions, the publicity expenses for holding various technical exchanges such as reports, exhibitions and lectures, as well as the expenses for purchasing and maintaining various publicity tools and collectively subscribing to newspapers and magazines.
2. Expenditure on literary and artistic activities. Including the purchase and maintenance of equipment needed by trade unions to carry out amateur literary and artistic activities, as well as 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 the cost of equipment purchase and maintenance, funds, sporting goods and clothing 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, trade union administrative expenses related expenses. 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.
7. 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.
Temporarily exclude union funds.
1. Enterprises that have not established a trade union organization can be exempted from paying trade union funds.
2. Enterprises in a state of suspension or semi-suspension may be exempted from trade union funds.
However, the above two regulations vary from place to place, and the specific situation should be asked about local trade unions and related organizations.
Scope, proportion and calculation and payment formula
1. The scope of collecting trade union funds by the national tax: all enterprises and institutions that have established trade union organizations (except the units directly under the Provincial Federation of Trade Unions and the party and government organs and institutions with full budgetary allocation from the municipal finance).
2. Proportion of trade union funds collected by national tax: 50% of the trade union funds accrued by enterprises and institutions according to 2% of the total wages of all employees shall be turned over to the higher-level trade union. (The collection ratio of provincial industrial trade unions in Han and vertical management units shall be stipulated separately)
3. Calculation formula: total wages of all employees in this unit ×2%
Extended data:
Article 42 of the Trade Union Law stipulates: "Trade union funds are mainly used for serving employees and trade union activities. The specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions. " This provision provides a basis for the correct and rational use of trade union funds.
Trade union funds are mainly used to serve employees and trade union activities. The specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.
Article 43 If an enterprise or institution delays or refuses to allocate trade union funds without justifiable reasons, the grass-roots trade union or the trade union at a higher level may apply to the local people's court for a payment order; Refuses to execute the payment order, the trade union may apply to the people's court for compulsory execution according to law.
Article 44 Trade unions shall establish a system of examination and supervision of budgets, final accounts and funds according to the principle of independence of funds.
Trade unions at all levels shall establish funds review committees.
The income and expenditure of trade union funds at all levels shall be reviewed by the trade union funds review committee at the same level, and shall be reported to the general meeting of members or the general meeting of members on a regular basis and subject to supervision. The trade union general assembly or the general assembly has the right to put forward opinions on the use of funds.
The use of trade union funds is subject to state supervision according to law.
Forty-fifth people's governments at all levels and enterprises, institutions and organs shall provide necessary facilities and places for the work and activities of trade unions.
Article 46 No organization or individual may occupy, misappropriate or arbitrarily allocate the property, funds and immovable property allocated by the state to a trade union.
Article 47 The affiliation of enterprises and institutions that serve workers to which a trade union belongs shall not be changed at will.
Article 48 The treatment of retired workers of trade unions at or above the county level is the same as that of staff of state organs.
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