A: The payment base of trade union funds is 2% of the total wages of all employees. The following problems exist:

Who are (1) employees?

All employees here, including regular employees and informal employees, that is to say, temporary workers are also included. As for labor dispatch, it depends on the labor contract signed by the unit and employees.

(2) Is the total salary payable or paid?

The total wages here refer to the total wages payable, that is, "actual wages+five insurances and one gold payable by enterprises and individuals+personal tax-deductions for leave and absence". If the labor dispatch company pays wages, the expenses paid by the dispatching unit belong to labor expenses and are not used as the base for extracting trade union funds.

How to calculate the union funds for the individual part of the salary?

Wages, bonuses, allowances paid by enterprises to employees (including foreigners) and labor fees paid to workers (including personal income tax, statutory housing accumulation fund, endowment insurance and other statutory insurance amounts), whether reflected in the total wages or not, should be included in the total wages and paid to trade union funds at a rate of 2%, of which 60% is retained by grass-roots trade unions (enterprises) and 40% is turned over to the municipal, county or district Federation of Trade Unions.

If you can get a special receipt for the allocation of trade union funds, the trade union funds can be deducted before the enterprise income tax, otherwise, they shall not be charged before the enterprise income tax.

Trade union funds are the expenses needed for trade union organizations to carry out various activities. Source: (1) Membership dues paid by members in accordance with the regulations of the All-China Federation of Trade Unions. (2) Business income of trade unions. (3) funds allocated by the administration in accordance with 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. In trade unions at or above the county level, the expenditure scope of trade union funds 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 revenue and expenditure and property management of trade union organizations at the same level, and report its work to the trade union congresses or congresses at the same level.

Is the tax basis of trade union funds payable or paid? It should be the salary that should be paid before deducting various social security fees, and then calculated according to 2%. The so-called membership dues collected by trade unions should also be used for employees, including expenses for various activities and benefits, and should not exceed the statutory payment scope.