Trade union funds, that is, the expenses required for trade union organizations to carry out various activities, such as one or more studies, competitions and technical exchanges organized by trade unions on a daily basis, or assistance expenses for employees in difficulty, are all paid out of trade union funds. Kui Minqiao accurately said that the funds allocated by enterprises and institutions that establish trade union organizations are called trade union funds, and those that do not establish trade unions are called trade union preparation funds.

How to pay union funds;

1, pay first and then return.

General principle: pay in full first and then refund.

To establish a payment unit of a trade union organization, first allocate 2% of the total wages (salaries) of all employees to the trade union organization or the tax bureau, then allocate 60% of the funds to the trade union of the unit and 40% to the higher-level trade union.

If the trade fair organization has not been established, the preparation funds for the trade fair will be allocated according to 2% of the total wages (salaries) of all employees (after the trade union establishes an account, the higher-level trade union will return the retained part of the year to the manual payment account, and the preparation funds for the trade fair paid when the trade union was not established in the previous year will not be refunded).

Note: All employees include regular employees and temporary employees who are paid in the company, excluding retired employees and part-time students; The total capital includes all kinds of wages, bonuses and allowances paid.

2. Graded allocation

Calculate the trade union funds on a monthly basis (that is, II *2% of the total amount of each key post), and pay them to the tax authorities entrusted with the collection of trade union funds according to local regulations "generally 40%".

The remaining 60% is allocated to local trade unions by enterprises at the same time. If there is no grass-roots trade union, each unit shall assign it to the trade union of the unit after the establishment of the trade union organization.

Legal basis: Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Determining the Scope of Living Allowance (Guo Shui Fa [1998] 155) stipulates that living allowance refers to the temporary living allowance paid by the employer to the taxpayer or his family from the retained welfare funds or trade union funds due to certain events or reasons.