If a trade union is established, it is necessary to follow the provisions of Article 42 of the Law of the People's Republic of China on Trade Unions and allocate 2% of the total wages of all employees to the trade union every month.

However, the tax authorities will not ask your company to pay the trade union funds. The trade union funds are not paid to the tax authorities, but only when the tax law requires the provision of a special receipt for the trade union's contributions.

Enterprise trade union is the grass-roots organization of the All-China Federation of Trade Unions, an important organizational basis and working basis of trade unions, and a representative and defender of the legitimate rights and interests of enterprise trade union members and employees.