Cash benefits should not be paid to employees with union funds, and the cash paid to employees should be paid in the "employee salary payable" and personal income tax should be paid.
Question 2: Why can't trade union funds be paid in cash? Payment and settlement encourage transfer rather than cash. It is to better manage cash.
Question 3: Can trade union benefits be found in cash? The hardship allowance can be.
The Notice of the All-China Federation of Trade Unions on Strengthening the Management of Funds Revenue and Expenditure of Grass-roots Trade Unions stipulates that "it is not allowed to violate the regulations on the use of trade union funds? Spamming allowances, subsidies, bonuses. "
Expenditure on the collective welfare of employees organized by trade unions. It is mainly used for trade union organizations to distribute a small amount of holiday condolences to all members on holidays, subsidies for members' personal and family difficulties, and condolences for members' birthdays.
Question 4: Should the condolence fee go into welfare funds or trade union funds? First, the expenses incurred by the trade union organization on behalf of the enterprise to express condolences to the sick workers should be paid out of the trade union funds. If the unit does not have a trade union organization, it can be charged to the welfare fund. Two, the scope of trade union funds has specific provisions. The expenditure scope of trade union funds includes: difficulty subsidies, employee welfare fees, competition activities fees, employee commendation fees, welfare facilities fees, cultural and sports activities fees, education visits fees, management funds and turned-over funds. 1, employee welfare expenses: accounting for employee's birthday subsidy, employee's wedding gift, souvenirs of transferred and retired employees except personal resignation, condolences (gold) paid to employees on major festivals, death of immediate family members, visits to sick employees, home visits to administrative and trade union leaders, visits to old leaders of the company, etc. 2. Subsidies for difficulties: calculate the subsidies for employees who enjoy the "minimum living allowance" family and employees who are poor due to illness, have serious illness difficulties, have work-related injuries during treatment or have temporary difficulties due to other reasons. 3. Competition activity fee: calculate the expenses and prizes needed for labor competition, knowledge competition, skill appraisal and various special educational activities related to safety, environmental protection, production and fire protection organized by trade unions and in coordination with administrative work. 4. Employee commendation fee: calculate the commendation fee for outstanding employees, post experts, production pacesetters and people who have made outstanding contributions. 5. Welfare facilities fees: accounting for the expenses of tangible assets and facilities such as various welfare facilities, assets, tools and appliances. 6. Expenses for cultural and sports activities: calculate the expenses needed for organizing cultural and sports activities and the expenses for purchasing cultural and sports activities equipment. 7. Education visit fee: calculate the expenses of organizing employees to visit, exhibit and watch movies. 8. Management funds: accounting for office expenses such as account books, lists and stationery required for trade union management and subsidy expenses for * * * management personnel; Accounting trade union "bank deposit" account interest income (offset the subject). 9. Paid-in funds: accounting for the trade union funds paid in accordance with the regulations and standards of the higher-level trade union.
Question 5: Can I withdraw cash from the special account of trade union funds? Trade union funds accounts can withdraw cash;
Trade union funds refer to the expenses required for trade unions to obtain and carry out normal activities according to law. According to the Law of the People's Republic of China on Trade Unions, the main sources of trade union funds are the membership fees paid by trade union members and the funds allocated to the trade union at 2% of the total wages of all employees every month, of which 2% of trade union funds are the most important source of funds.
There are two main aspects of trade union funds: one is the part handed over to the local trade union, and the other is the part retained by the enterprise trade union. All expenditures related to trade unions can be included in the trade union funds, but the trade union funds allowed to be deducted by the tax law cannot exceed 2% of the total taxable wages of the year. If it is local tax, you are a private enterprise, and there is no trade union, which exists in many enterprises at present. Trade union funds should be extracted at 2% of the total wages of all employees, of which 40% of 2% should be paid to local tax (local tax is only collected on behalf of the General Union), and 60% of 2% is retained by enterprises (this is only for units with trade unions). At present, we have no trade unions. Only 40% of 2% (local tax fund tax bill) can be charged, which is allowed to be deducted before tax. Personally, it is not necessary to withdraw it every month, and the local tax is only 2%*40% of the total salary of the previous year in one lump sum this year. In the month of collection, the management fee-tax (or union funds) is withdrawn.
Loan: other payables-trade union funds payable;
Turn it in, with the tax bill: borrow: other payables-trade union funds payable;
Loan: bank deposit.
Question 6: Can public funds be used to reward activities? If it is union funds, it can be rewarded, but administrative funds cannot be used.
Question 7: Can the trade union funds be used to pay the bonus of labor competition? It is necessary to document the basis and hurry online. . . Of course. It is fully in line with the scope of trade union expenditure in the latest notice of the Federation of Trade Unions.
1. Article 42 of the Trade Union Law stipulates that trade union funds are mainly used for serving employees and trade union activities. Specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.
II. Notice of the All-China Federation of Trade Unions on Strengthening the Management of Funds Revenue and Expenditure of Grass-roots Trade Unions (No.[20 14]23 of the General Office)
Federation of trade unions of all provinces, autonomous regions and municipalities directly under the Central Government? National industrial unions? * * * Central directly under the authority Federation of Trade Unions and Central Federation of Trade Unions of State Organs? All departments and directly affiliated units of the ACFTU:
In order to implement the Central Committee's "Eight Provisions on Improving Work Style and Keeping Close Contact with the Masses" and "Regulations of Party and Government Organs on Strictly Saving and Opposing Waste"? And the spirit of the documents of the All-China Federation of Trade Unions, such as "Implementation Measures for Implementing the Eight Provisions of the Central Committee to Improve Work Style and Close Contact with the Masses" [No.80 of the Chief Engineer [2012]], "Notice on Strengthening the Financial Management and Audit Supervision of Trade Union Funds and Effectively Managing and Utilizing Trade Union Funds" [No.5 of the Chief Engineer [2013]] Make trade union funds better serve the work of grass-roots trade unions and the masses of workers? Matters related to strengthening the management of funds revenue and expenditure of grass-roots trade unions? The notice is as follows:
First, the basic trade union funds revenue and expenditure management principles
Grass-roots trade union organizations should conscientiously implement the relevant provisions of the Central Committee on thrift and the spirit of the Notice of the All-China Federation of Trade Unions on Strengthening the Financial Management and Audit Supervision of Trade Union Funds and Effectively Managing and Utilizing Trade Union Funds? Carry forward the fine tradition of hard work and thrift? Effectively strengthen the management of trade union funds revenue and expenditure? Resolutely stop extravagance and waste? Use funds reasonably and effectively. We should adhere to the direction that trade union funds serve trade union work and the masses of workers? Ensure that union funds are taken from employees and used by employees? Spend more union money on employees? Do practical things, do good things and solve difficult problems for the workers and staff? Let the trade union funds really benefit the workers and trade union members.
Management of funds revenue and expenditure of grass-roots trade unions? To implement the following principles:
(1) The principle of observing discipline and law. Income and expenditure of various funds? We must strictly implement the central regulations, national laws and regulations, local regulations and relevant regulations of the All-China Federation of Trade Unions? Seriously implement the trade union financial accounting system? Observe financial discipline.
(2) The principle of legal acquisition. The income of grass-roots trade unions shall be in accordance with the provisions of the Law of the People's Republic of China on Trade Unions and the Articles of Association of China Trade Unions? Obtained according to law.
(3) The principle of independence of funds. Grass-roots trade unions should obtain the legal person status of social organizations according to law? Open a separate bank account? Implement independent accounting of trade union funds.
(4) Principles of budget management. All expenditures of grass-roots trade union funds should be included in the budget management? In accordance with the National Federation of Trade Unions "Trade Union Budget Management Measures".
(5) The principle of serving employees. Focus on the use of funds for grass-roots trade unions? Optimize the expenditure structure? Concentrate financial resources to ensure the protection of the legitimate rights and interests of employees, and carry out employee services and trade union activities.
(6) The principle of thrift. Grass-roots trade unions should implement the central government's strict economy? A demand against waste? Do you have to be careful in the use of funds? Do more with less? Save money? Improve the efficiency of the use of funds.
(7) Principles of democratic management. Depend on employees and trade union members to manage and make good use of funds? Publish accounts regularly? Democratic management? Accept the supervision of workers and trade union members and the review of the fund review Committee.
Second, the income range of trade union funds
What are the funds and incomes of grass-roots trade unions? We should strictly follow the provisions of the Law of the People's Republic of China on Trade Unions and the Articles of Association of China Trade Unions? Obtained according to law. Including:
(1) Membership dues paid by trade union members.
(2) The funds allocated to the trade union by the unit that established the trade union organization according to 2% of the total wages of all employees each month? Or the superior trade union entrusts the tax authorities to collect the trade union funds and then transfers the funds of the grass-roots trade union according to the prescribed proportion.
(three) the higher level of trade union subsidies.
(4) The unit administration is in accordance with the Law of the People's Republic of China on Trade Unions and China ... > >
Question 8: Which cash flow subject should be included in the "cash paid to employees and for employees" in theory?
However, if your accounting treatment does not use the subject of "Payable Employees' Salary" to collect and calculate the trade union funds, but is directly included in the management expenses, it is suggested to include "other cash paid related to business activities".
Question 9: Can trade unions find money to sympathize with employees in difficulty? Can they give subsidies to solatium?
Question 10: What funds can grass-roots trade unions provide, such as relief funds, poverty alleviation funds, awards for outstanding students, etc. Trade unions are not allowed to provide cash in principle. Referring to the notice of the ACFTU on strengthening the management of funds revenue and expenditure of grass-roots trade unions