Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the Measures for the Administration of Funds Revenue and Expenditure of Grassroots Trade Unions
General office [2017] No.32 20 17- 12-25
Article 2 These Measures shall apply to the grass-roots trade union committees established by enterprises, institutions, organs and other economic and social organizations individually or jointly.
[Applicable to administrative institutions, enterprises and other social and economic organizations]
Article 3 The management of funds revenue and expenditure of grass-roots trade unions shall follow the following principles:
(1) The principle of observing discipline and law. Grass-roots trade unions should be based on the relevant provisions of the Law of the People's Republic of China on Trade Unions.
(2) The principle of independence of funds. Grass-roots trade unions should obtain the qualification of trade union legal person according to the relevant provisions of the All-China Federation of Trade Unions on the registration and management of trade union legal persons, enjoy civil rights and assume civil obligations according to law, and set up a bank account of trade union funds according to the relevant provisions of the Ministry of Finance and the People's Bank of China, and implement independent accounting of trade union funds.
(There is no legal person qualification, so it should be implemented by reference, and the fund is special.)
(4) The principle of serving employees. Grass-roots trade unions should adhere to the correct use direction of trade union funds, optimize the expenditure structure of trade union funds, strictly control general expenditures, use more trade union funds to serve employees and carry out trade union activities, safeguard the legitimate rights and interests of employees, and enhance the ability of trade union organizations to serve employees.
Article 4 The income range of grass-roots trade unions' funds includes:
(1) Membership fee income. Membership fee income refers to the membership fee paid by trade union members to their grass-roots trade unions according to the provisions of the All-China Federation of Trade Unions at the rate of 5‰ of their salary income. (individual employees pay 5‰ of the total wages, but the general units have not paid)
(2) Income from appropriation of funds. The income from appropriation refers to the retained part of the funds allocated by the unit that established the trade union organization to the trade union according to law at 2% of the total wages of all employees. (Consistent with 2% of the total wages stipulated in the income tax, 40% of the total amount accrued by the higher-level trade union organization will be turned over, and 60% will be retained for personal use)
(3) Income from trade union subsidies at higher levels. The subsidy income of the superior trade union refers to all kinds of subsidies received by the grass-roots trade union and allocated by the superior trade union.
(4) Income from administrative subsidies. Administrative subsidy income refers to all kinds of financial subsidies given to trade union organizations by the unit where the grass-roots trade union is located according to law. (It's best for administrative institutions not to have extra-budgetary subsidies.)
(5) Business income. Business income refers to the income paid by subordinate institutions independently accounted by grass-roots trade unions and the business income of non-independent accounting affiliated institutions.
Sixth grass-roots trade union funds are mainly used to serve employees and carry out trade union activities.
Article 7 The expenditure scope of grass-roots trade unions includes: staff activity expenditure, rights protection expenditure, business expenditure, capital expenditure, business expenditure and other expenditures.
Article 8 Expenditure on staff activities refers to the expenditure incurred by grass-roots trade unions in carrying out staff education, sports and publicity activities and the collective welfare expenditure of staff organized by trade unions. Including:
(1) Employee education expenditure. Expenditure on teaching materials, teaching supplies, venue rent, etc. required by grass-roots trade unions to hold special trainings on politics, law, science and technology, business, etc., to pay the remuneration for hiring lecturers for staff education activities, to subsidize staff quality improvement organized by grass-roots trade unions and to reward outstanding students in staff education and training. The reward for outstanding students should be based on spiritual encouragement and supplemented by material incentives. The remuneration standard of lecturers shall be implemented with reference to the relevant provisions of the state.
(2) Expenditure on cultural and sports activities. It is used for the purchase, lease and maintenance expenses of equipment, clothing, supplies and other spare-time cultural and sports activities of workers organized by grass-roots trade unions or higher-level trade unions, as well as the rental expenses of activity venues and transportation, etc., for the incentive expenses of winners of cultural and sports activities, and for the necessary food subsidies in cultural and sports activities.
The reward of cultural and sports activities should be mainly spiritual encouragement, supplemented by material encouragement. The scope of the award shall not exceed 2/3 of the participants; If there is no award, a small amount of souvenirs can be distributed to the participants.
The food allowance spent in cultural and sports activities shall not exceed the food allowance standard in local travel expenses.
Grass-roots trade unions can use membership dues to organize members to watch movies, cultural performances and sports competitions, carry out spring outing and autumn outing, and buy annual tickets for local parks for members. The insufficient membership fee can be made up by trade union funds, and the make-up fee should not exceed three times the income of the grass-roots trade union in that year.
Members of grass-roots trade unions should travel back and forth every day for spring outing and autumn outing, and spring outing and autumn outing activities should not be carried out in scenic spots explicitly prohibited by relevant departments.
(General units don't pay the dues, so it's better not to have the expenses.)
(3) Expenditure on publicity activities. Expenditure on materials consumption, venue rent, service purchase and other aspects required by grass-roots trade unions to carry out key work, major themes and major festivals, expenditure on cultivating and practicing socialist core values, promoting the spirit of model workers and artisans and other regular publicity activities, and expenditure on grass-roots trade unions to carry out or participate in knowledge contests, presentations, speech contests, exhibitions and other publicity activities organized by superior trade unions.
(4) Employee collective welfare expenditure. It is used for the sympathy expenses of grass-roots trade unions on holidays and members' birthdays, weddings, funerals and retirements.
Grass-roots trade unions can distribute holiday condolences to all members on holidays. Festivals on holidays refer to statutory holidays stipulated by the state (namely, New Year, Spring Festival, Tomb-Sweeping Day, Labor Day, Dragon Boat Festival, Mid-Autumn Festival and National Day) and ethnic festivals established with the approval of the people's governments at or above the autonomous region. In principle, holiday condolences are articles that conform to China's traditional holiday habits and necessities for workers and staff, and grass-roots trade unions can adopt convenient and flexible distribution methods in light of the actual situation.
Trade union members' birthday condolences can be distributed in kind, such as birthday cakes, or cake coupons from designated cake shops.
Trade union members can give a certain amount of condolences when they get married and have children. A certain amount of solatium can be given to a trade union member who is ill and hospitalized, or when a trade union member or his immediate family member dies.
Trade union members can issue a certain amount of souvenirs when they retire and leave their posts.
(The statutory holiday benefits of general units can be charged; Birthday cake can be charged; I married employees or immediate family condolences can be charged; The employee of the unit can be charged if he is sick.
In fact, these have basically covered the traditional concepts and customs of our country. Personally, as long as they are true and reasonable, the policy still takes into account the national conditions and human feelings, and it is no longer said that the Mid-Autumn Festival moon cakes are in violation of regulations. Of course, flexible invoices or special expenses of individual employees are within the scope of review.
The principle that trade union funds are used to serve employees is to use more trade union funds to serve employees and carry out trade union activities, safeguard the legitimate rights and interests of employees, and enhance the ability of trade union organizations to serve employees. )
(5) Expenditure on other activities. Spending on other activities such as subsidies for the treatment and recuperation of model workers and advanced workers organized by trade unions.
Ninth rights expenditure refers to the expenditure of grass-roots trade unions to safeguard the rights and interests of workers. Including: labor relations coordination fee, labor protection fee, legal aid fee, assistance fee for needy employees, send warm fee and other rights protection expenses.
(1) Labor relations coordination fee. Expenditures for promoting the establishment of enterprises with harmonious labor relations, strengthening labor dispute mediation and team building, carrying out labor contract consultation activities, and printing and promoting demonstration texts of collective contracts.
(2) Labor protection fees. It is used for grassroots trade unions to carry out mass safety production and occupational disease prevention and control activities, strengthen the construction of group supervisors, carry out mental health maintenance of employees, etc. to promote safe and healthy production and protect employees' lives and safety.
(3) legal aid fees. For grassroots trade unions to carry out the rule of law publicity, provide legal advice, legal services and other expenses.
(4) Assistance fee for employees in difficulty. It is used for expenses incurred by grassroots trade unions in providing financial and material assistance to employees in need.
When trade union members and their families are in difficulties due to serious illness, accidents, children's schooling and other reasons, grass-roots trade unions can give a certain amount of condolences.
(5) send warm fee. Expenditure for grass-roots trade unions to carry out activities such as sending jobs in spring, sending coolness in summer, helping students in autumn and send warm in winter.
(6) Other expenditures for safeguarding rights. For grass-roots trade unions to subsidize workers and members to participate in mutual assistance and security activities and other aspects of rights protection expenditure.
Article 10 Business expenses refer to the expenses incurred by grass-roots trade unions in training trade union cadres, strengthening their own construction and carrying out business work. Including:
(1) Training fees. Expenditures for training trade union cadres and activists in grass-roots trade unions. The scope and standard of expenditure shall be subject to the management measures for training fees formulated by relevant departments.
(2) conference fees. It is used for the expenses of the grass-roots trade union members' congress or representatives' congress, committees, standing committees, fund review committees and other professional work meetings. The scope and standard of expenditure shall be subject to the measures for the management of conference fees formulated by relevant departments.
(3) Special business expenses. Expenditures for grassroots trade unions to carry out grassroots trade union organization construction, home building activities, innovative workshops for model workers and craftsmen, innovative workshops for employees, expenditures for employees' cultural and sports activities such as libraries, reading rooms and staff bookstores run by grassroots trade unions, expenditures for grassroots trade unions to carry out special research, expenditures for grassroots trade unions to carry out female workers' work, and expenditures for grassroots trade unions to carry out foreign affairs activities. It is used for labor and skill competition activities such as rationalization proposals, technological innovation, invention and creation, on-the-job training, technical competition and technical training, and its incentive expenses.
(4) Other business expenses. It is used for grass-roots trade unions to distribute subsidies for part-time trade union cadres and full-time socialized trade union workers, for incentive expenses for outstanding trade union cadres and activists approved by superiors, for necessary office expenses and travel expenses of grass-roots trade unions, and for grass-roots trade unions to pay expenses for purchasing services such as agency bookkeeping and auditing of intermediary institutions.
Twenty-second grass-roots trade unions should strictly implement the following provisions:
(a) are not allowed to use trade union funds to treat guests and give gifts.
(two) are not allowed to violate the provisions on the use of trade union funds, bonuses, allowances and subsidies.
(three) are not allowed to use trade union funds to engage in high-consumption entertainment and fitness activities.
(four) the unit is not allowed to use the trade union account administratively and set up a "small treasury" in violation of regulations.
(5) It is forbidden to merge the trade union account into the administrative account of the unit, so that the trade union expenditure is out of control.
(six) are not allowed to intercept or misappropriate trade union funds.
(seven) are not allowed to use trade union funds to participate in illegal fund-raising activities, or to provide economic guarantee for illegal fund-raising activities.
(eight) are not allowed to use trade union funds to reimburse expenses unrelated to trade union activities.