Trade union funds: see if there is a trade union organization in your unit. If there is no trade union organization, there will be no trade union funds. If there is a trade union organization, it will be accrued at 2% of the total salary. Tax requirements: when the income tax is settled, it is necessary to provide a special payment book for trade union funds before tax deduction, otherwise tax adjustment will be made. That is, after 2% is withdrawn, it should be submitted to the local local municipal or provincial trade union organization, and they will give you a special payment form for the opening trade union funds. If you only withdraw and do not pay, tax deduction is not allowed.

Employee education funds: 2.5% of the total wages shall be accrued, and the excess shall be carried forward to the next year for pre-tax deduction, and if it is within the scope, it may be deducted before tax. The education surcharge is 3% (the value-added tax in tax basis is overdue), and the local education development is 0. 1% (the sales difference in tax basis).