Scope of trade union expenditure:

① Membership activity fee. The expenses of organizing members to carry out collective activities and subsidizing people with special difficulties with membership fees. Such as organizing member activity days, outings, get-togethers, visiting exhibitions, movies, dances, garden visits and other collective activities.

② Employee activity expenses. Expenditure on staff education, entertainment, sports, publicity activities and other activities.

(3) trade union funds. Expenses for performing trade union functions, strengthening self-construction and carrying out business work. Such as: the cost of studying politics and business for trade union cadres and activists; Teaching materials, reference materials and lecture fees required for training trade union cadres and activists; Select and commend outstanding trade union cadres and trade union activists; General meeting expenses of trade union members (representatives).

The cost of housing construction activities; Costs of legal consulting services, labor dispute coordination and other work activities carried out by trade unions to safeguard the legitimate rights and interests of employees; The cost of condolences to employees in difficulty; Office, travel expenses and maintenance expenses of grass-roots trade unions.

(4) Business expenses. It is used for non-independent accounting of expenditures of affiliated institutions such as culture, sports, education and life services that the trade union belongs to and serves employees, as well as subsidies for independent accounting of affiliated institutions.

⑤ Other expenses. Used for activities other than the above expenses organized by trade unions.

6. Turn over funds and expenditures. Pay funds to the higher-level trade union according to the prescribed proportion.

⑦ Trade union administrative funds. Administrative management and logistics support expenses in trade union funds at or above the county level.

The use of special funds. The trade union organs at or above the county level shall allocate special funds according to the special budget approved by the competent trade union for engaging in special projects, special equipment purchase and special maintenance, as well as the actual expenses.

Pet-name ruby subsidies to reduce trade union expenses. Trade unions at or above the county level shall provide subsidies to solve the shortage of funds for lower-level trade unions or in accordance with relevant regulations.

Extended data:

First, the trade union funds will not be calculated for the time being

1. Enterprises that have not established a trade union organization can be exempted from paying trade union funds.

2. Enterprises in a state of suspension or semi-suspension may be exempted from trade union funds.

However, the above two regulations vary from place to place, and the specific situation should be asked about local trade unions and related organizations.

Two. Scope, proportion and calculation and payment formula

1. The scope of collecting trade union funds by the national tax: all enterprises and institutions that have established trade union organizations (except the units directly under the Provincial Federation of Trade Unions and the party and government organs and institutions with full budgetary allocation from the municipal finance).

2. Proportion of trade union funds collected by national tax: 50% of the trade union funds accrued by enterprises and institutions according to 2% of the total wages of all employees shall be turned over to the higher-level trade union. (The collection ratio of provincial industrial trade unions in Han and vertical management units shall be stipulated separately)

3. Calculation formula: total wages of all employees in this unit ×2%

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