According to the articles of association of China's trade unions, trade union funds are accrued at 2% of the total wages, and if a trade union organization is established, it will be turned over to the higher-level trade union organization at 40%. If a trade union organization has not been established, the trade union funds will be turned over to the higher-level trade union organization in full, and the proportion of general trade union funds returned to the grass-roots trade union of the enterprise is 60%. According to Article 36 of the Articles of Association of China Trade Union, the sources of trade union funds are:
(1) Membership fees paid by members.
(two) the funds allocated by enterprises, institutions, organs and other social organizations to the trade union or the funds for the preparation of the trade union according to 2% of the total wages of all employees.
(3) Income paid by enterprises and institutions affiliated to the trade union.
(four) subsidies from the people's government and enterprises, institutions, organs and other social organizations.
(5) Other income.
According to the laws of China, the provision ratio of trade union funds is 2% of the total monthly salary. Among them, wages and salaries include basic salary, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other expenses related to employee employment or employment. Welfare subsidies that are incorporated into the wage and salary system of enterprise employees and distributed together with wages and salaries can be deducted before tax as the wage and salary expenses incurred by the enterprise if they meet the national tax regulations.
The return ratio of trade union funds is as follows:
1, individual contribution ratio. Trade union members pay membership dues to trade union organizations at the rate of 0.5% of their monthly salary every month. If the salary mantissa is insufficient 10 yuan, it will not be included in membership dues;
2. Proportion of administrative appropriation. Enterprises, institutions and organs that establish trade union organizations shall allocate funds for the current month to the trade union according to 2% of the total wages of all employees last month;
3. Payment ratio. If a trade union organization is established, it shall be turned over to the higher-level trade union organization according to 40% of the trade union funds. If a trade union organization has not been established, the trade union funds will be turned over to the higher-level trade union organization in full, and the proportion of general trade union funds returned to the grass-roots trade union of the enterprise is 60%.
To sum up, it is Bian Xiao's relevant answer about the legal basis for the trade union to pay 40% of the funds. I hope it will help you.
legal ground
Article 37 of the Trade Union Law of People's Republic of China (PRC), 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.