Methods for Collecting and Managing Trade Union Dues in Jilin Province

Chapter 1 General Provisions

Article 1: In order to further standardize and strengthen the management of grass-roots trade union funds and expenditures, and to enhance the ability of trade union organizations to serve workers, this Implementing Measures has been formulated in accordance with the Trade Union Law of the People's Republic of China and the Constitution of the Trade Unions of the People's Republic of China, the Accounting System of the Trade Unions, the Measures for the Administration of Trade Union Budgets and the Measures for the Administration of Funding, Expenses and Receipts of Grass-roots Trade Unions.

The second implementation measures are applicable to the grass-roots trade union committees established individually or jointly by enterprises, institutions, organs and other economic and social organizations.

The third grass-roots trade unions shall follow the following principles in the management of income and expenditure:

(1) the principle of compliance with the law. Grass-roots trade unions shall, in accordance with the relevant provisions of the Trade Union Law of the People's Republic of China*** and the State of China, organize all incomes in accordance with the law, strictly abide by the laws and regulations of the State, strictly carry out the relevant systems and regulations of the All-China Federation of Trade Unions, seriously implement the financial and economic discipline, strictly use the trade union funds, and strengthen the management of trade union funds income and expenditure.

(2) The principle of independent funding. Grass-roots trade unions shall acquire the legal personality of trade unions in accordance with 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 bear civil obligations in accordance with the law, and set up bank accounts for trade union funds in accordance with the relevant provisions of the Ministry of Finance and the People's Bank of China, and carry out independent accounting of trade union funds.

(3) The principle of budget management. Grass-roots trade unions shall, in accordance with the requirements of the Measures for the Administration of Trade Union Budgets, fully incorporate all of the unit's revenues and expenditures into budget management. The annual income and expenditure budgets (including adjusted budgets) of grass-roots trade union funds shall be examined and agreed upon by the trade union committees at the same level and the trade union funds review committees, and reported to the higher-level competent trade unions for approval.

(4) Principle of serving workers. Grass-roots trade unions shall adhere to the correct direction of the use of trade union funds, optimize the expenditure structure of trade union funds, strictly control general expenditures, and use more trade union funds to serve workers and carry out trade union activities, safeguard the lawful rights and interests of workers, and enhance the ability of trade union organizations to serve workers.

(v) The principle of diligence and thrift. Grass-roots trade unions shall, in accordance with the relevant provisions of the CPC Central Committee and the State Council on practicing diligence, thrift and frugality and opposing extravagance and waste, strictly control the scope of expenditure of trade union funds and the standard of expenditure, and the use of funds should be carefully calculated, spend less money to do more work, economize on expenditure, and improve the efficiency of the use of trade union funds.

(F) the principle of democratic management. Grass-roots trade unions should rely on members to manage and utilize trade union funds. Annual income and expenditure of trade union funds should be regularly reported to the general meeting or general meeting of members, the establishment of information on income and expenditure of funds open system, and actively accept the supervision of members. At the same time, to accept the supervision of higher-level trade unions, in accordance with the law to accept the state audit supervision.

Chapter II trade union funding income

Article 4 of the basic trade union funding income range includes:

(a) dues income. Dues income refers to trade union members in accordance with the provisions of the national federation of trade unions in accordance with the 5 per cent of their wage income to the grass-roots trade unions to pay dues.

(ii) Income from appropriated funds. Income from appropriated funds refers to the retained portion of the funds appropriated to the trade union by the unit that established the trade union organization at the rate of 2% of the total wages of all employees in accordance with the law.

(3) Income from subsidies to higher-level labor unions. Income from subsidies to higher-level trade unions refers to all kinds of subsidies received by grass-roots trade unions from higher-level trade unions.

(d) Administrative subsidy income. Administrative subsidy income refers to the subsidies given to the trade union organization by the unit in which the basic trade union is located in accordance with the law.

(v) Business income. Income from undertakings refers to the income paid by the affiliated undertakings of the basic trade unions with independent accounting and the various undertakings of the affiliated undertakings with non-independent accounting.

(vi) Investment income. Investment income refers to the income from foreign investment made by basic trade unions in accordance with relevant regulations.

(vii) Other income. Other income refers to the asset surplus, net income from the disposal of fixed assets, income from accepting donations and interest income obtained by grass-roots trade unions.

Article 5 grass-roots labor unions shall strengthen the management of all funding income. The dues payable by all members shall be collected on a monthly or quarterly basis in accordance with the members' salary income and the prescribed proportion. In strict accordance with the caliber of the composition of the total wages of the employees announced by the National Bureau of Statistics and the proportion of the share of the Jilin Provincial General Confederation of Trade Unions, the trade union funds shall be allocated in full and in a timely manner. Grass-roots trade unions that have entrusted the collection of trade union funds to local tax authorities should strengthen their communication with the administration of their own units, and declare the trade union funds payable to local tax authorities according to law. They shall actively coordinate for administrative subsidy income, and shall not include funds unrelated to labor unions in the name of administrative subsidy in the management of labor union accounts.

Chapter III Expenditure of Labor Union Funds

Article 6 Funds of grass-roots labor unions are mainly used to serve employees and carry out labor union activities.

Article 7 The scope of expenditure of grass-roots labor union funds includes: expenditure on employee activities, expenditure on rights protection, operational expenditure, capital expenditure, business expenditure and other expenditure.

Article 8 Staff Activity Expenditure refers to the expenditure incurred by grass-roots trade unions in organizing activities such as staff education, culture, sports and propaganda, and the expenditure on collective welfare for staff organized by trade unions. Including:

(a) Expenditures on staff education. Expenditures on teaching materials and materials, teaching supplies, venue rentals, etc. required by grass-roots trade unions for organizing political, legal, scientific, technological, business and other thematic trainings and employee skills training, honorariums for hiring lecturers for employee education activities, subsidies for improving the quality of employees organized by grass-roots trade unions, and incentives for excellent trainees in employee education and training.

The number of outstanding trainees shall not exceed 20% of the total number of trainees, and the rewards for outstanding trainees shall be mainly in the form of spiritual encouragement, supplemented by material incentives, with the material incentives given generally not exceeding 300 yuan per person.

The lecturing fees of the instructors shall be implemented with reference to the standards stipulated by the local and the industry (system).

(ii) Expenditures on cultural and sports activities. Expenditures for the purchase, rental and maintenance of equipment, clothing, supplies and other items necessary for the grass-roots trade unions to carry out or participate in the amateur cultural and sports activities organized by the higher-level trade unions, as well as the rental expenses for the activity venues and means of transportation, etc., the rewards for the winners of the cultural and sports activities, and the necessary meal subsidies for the cultural and sports activities.

Basic trade unions shall organize their members to carry out cultural and sports activities that are enjoyable, diversified, and positive, so as to enrich the cultural life of their members and workers, and to continuously improve the vitality and cohesion of the workers.

Rewards for winners of cultural and sports activities shall be based on spiritual encouragement and supplemented by material incentives. If awards are set up, the scope of awards shall not exceed two-thirds of the number of participants, group awards shall not exceed 400 yuan per capita, and individual awards shall not exceed a maximum of 500 yuan; if no awards are set up, a small number of souvenirs may be issued for participants, and the value of souvenirs shall not exceed a maximum of 200 yuan per capita.

Grade-level trade unions participating in cultural and sports activities organized by higher-level trade unions may, according to the requirements of the activities, purchase or customize uniform clothing (including shoes) for the participants, with the expenditure not exceeding RMB 800 yuan per person and once every two years, and with the excess to be borne by the individual.

If grass-roots trade unions need to hire coaches, referees, judges and other staff members to organize staff cultural and sports activities, the standard labor cost shall be no more than 500 yuan per person per day for coaches, referees and judges, and no more than 100 yuan per person per day for other staff members.

When grass-roots trade unions organize activities for workers' education, culture and sports, and publicity, the travel expenses for participants and staff are in accordance with the standards stipulated by the financial regulations at the same level. For union cadres and union members who miss meals due to participation in cultural and sports activities, they may be given meal subsidy fees, the standard of which shall be in accordance with the standards set by the same level of finance.

If a grass-roots union organizes a workers' party, it may purchase appropriate dried and fresh fruits and other foodstuffs, and may issue souvenirs for the participants at a maximum of 100 yuan per person.

Grade-level unions may use their membership dues to organize movies, cultural performances and sports competitions for their members, to conduct spring and autumn excursions, and to purchase annual passes to local parks for their members. Any shortfall in dues can be made up with union funds, with the part made up not exceeding three times the income from dues of the grass-roots union for the year.

The grass-roots trade unions shall organize spring and autumn excursions for their members on a daily basis, and shall not carry out spring and autumn excursions to scenic spots that are expressly prohibited. If necessary, spring and autumn excursions can be arranged for working meals, expenses on tickets, transportation fees, etc., not exceeding 200 yuan per person.

(3) publicity activities expenditure. Expenditures for the consumption of materials, venue rentals, purchase of services, etc. required by grass-roots trade unions to carry out publicity activities for key work, major themes and major festivals, expenditures for regular publicity activities such as fostering and practicing socialist core values, promoting the spirit of the model worker and the spirit of craftsmen, etc., and expenditures for grass-roots trade unions to carry out or participate in the publicity activities organized by higher-level trade unions, such as knowledge contests, lectures, speech contests, exhibitions, etc. Expenditures.

(4) Expenditures on collective welfare for employees. It is used for the grass-roots labor unions' expenditures on condolences for the New Year's festivals and members' birthdays, marriages and funerals, and retirement and departure from work.

The grass-roots labor unions may distribute holiday souvenirs to all members on New Year's Day. The annual festivals refer to the statutory festivals stipulated by the state (i.e., New Year's Day, Spring Festival, Qingming Festival, Labor Day, Dragon Boat Festival, Mid-Autumn Festival and National Day). In principle, the holiday souvenirs are supplies in line with traditional Chinese festivals and the necessities of life for the workers and masses. Grass-roots labor unions may adopt flexible and convenient distribution methods in light of the actual situation, but may not distribute cash, shopping cards and other vouchers. The maximum annual average of this expenditure per member shall not exceed 1,800 yuan.

Trade union members' birthday condolences can be issued in-kind condolences such as birthday cakes, or cake vouchers from designated cake stores, with a standard amount of no more than 300 yuan per capita.

Trade union members can be given no more than 500 yuan in sympathy when they get married or give birth in accordance with the laws and policies.

Trade union members who are sick and hospitalized can be given a condolence payment of no more than 1,000 yuan, which is only enjoyed once a year.

When a union member dies, a condolence payment of not more than 2,000 yuan can be given.

When a union member's immediate family members (i.e., the member's parents, spouse, and children) pass away, the union member may be given a condolence payment not exceeding 1,000 yuan.

When a trade union member retires and leaves his post, the grass-roots trade union may organize a symposium to send off the member, and the symposium may appropriately purchase foodstuffs such as dried and fresh fruits, and at the same time may issue a souvenir of not more than 500 yuan to the member himself.

(E) other activities expenditure. For the trade union organizations to carry out model workers and advanced workers rest and recuperation subsidies and other activities expenditure.

Basic units are encouraged to use employee welfare fees to carry out employee convalescence and recuperation activities, which should be oriented to model workers, advanced and front-line workers. Priority should be given to trade union sanatoriums and model worker sanatorium bases to carry out sanatorium activities for a period of no more than seven days (including round-trip journeys), the number of people organizing sanatoriums each year should be no more than one-fifth of the number of people in the unit, with staff members not exceeding 10% of the number of people on sanatoriums, and the standard sanatorium fee (including room and board) should be no more than 400 yuan per person per day after landing.

The sanatorium and recuperation is mainly organized in the form of rest and recuperation, rehabilitation treatment, carrying out health checkups and lectures, situation reports, talks and exchanges, cultural and sports activities. During the period of convalescence shall not be arranged to pay tourist attractions related activities, is strictly prohibited in the name of convalescence organization of public funds or disguised public funds travel. During the recuperation period, no activities across the province, in principle, the same place of accommodation.

Article 9 of the rights expenditure refers to the grass-roots trade unions for the protection of workers' rights and interests. Including: labor relations coordination fee, labor protection fee, legal aid fee, difficult workers help fee, warmth sending fee and other rights protection expenditure.

(I) Labor Relations Coordination Fee. Expenditures for promoting activities to create enterprises with harmonious labor relations, strengthening labor dispute mediation and team building, carrying out labor contract consultation activities, and printing and promoting model collective contracts.

(ii) Labor Protection Fees. Expenditures incurred by grass-roots trade unions for carrying out mass production safety and occupational disease prevention and control activities, strengthening the team building of group supervisors, and carrying out the maintenance of employees' mental health, etc. to promote safe and healthy production and protect the lives of employees for the purpose of carrying out labor protection of employees.

(3) Legal aid fees. Expenditures incurred by grass-roots trade unions for publicizing the rule of law to the masses of workers, providing legal advice and legal services, etc.

(iv) Difficulty worker assistance fees. Expenditures incurred by grass-roots labor unions for providing financial and material assistance to workers in difficulty.

Trade union members and their families due to serious illnesses, accidents and other causes of hardship, grass-roots trade unions should be given help, assistance and condolences. The standard of condolence is generally within 2000 yuan. Special difficulties, grass-roots trade unions can be based on their own funds, the collective study to determine the specific standards, but the maximum of 5,000 yuan.

(v) Warmth Delivery Fee. It is used for expenditures incurred by grass-roots trade unions in carrying out activities such as sending jobs in spring, sending coolness in summer, helping students in the golden autumn and sending warmth in winter.

(vi) Other Expenditures for Rights Protection. It is used for the grass-roots trade unions to subsidize workers and members to participate in mutual aid and protection activities and other aspects of the rights protection expenditure.

Article 10 Operational Expenditures refers to the expenditures incurred by grass-roots trade unions for training trade union cadres, strengthening self-construction and carrying out operational work. Including:

(a) training fees. For grass-roots trade unions to carry out the training of trade union cadres and activists incurred expenditures. The scope and standard of expenditure are subject to the training fee management methods formulated by the financial departments at the same level.

(ii) Meeting fees. Expenditures incurred for the general meetings or congresses of members of basic trade unions, committees, standing committees, financial review committees and other professional working meetings. The scope and standard of expenditure shall be subject to the conference fee management methods formulated by the financial department at the same level.

(3) Specialized operational expenses. Expenditures incurred for grass-roots trade unions to carry out the construction of grass-roots trade union organizations, family building activities, innovation studios for model workers and craftsmen, employee innovation studios, etc., expenditures incurred for libraries, reading rooms, employee bookstores, etc., and other positions for workers' cultural and sports activities operated by grass-roots trade unions, expenditures incurred for grass-roots trade unions to carry out thematic researches, expenditures for grass-roots trade unions to carry out the work of women workers, expenditures for grass-roots Expenditure incurred by trade unions on foreign affairs activities, expenditure on labour and skill competitions organized by grass-roots trade unions to carry out rationalization proposals, technological innovations, inventions and creations, job training, technical competitions, technical training and expenditure on their rewards.

Expenditures on labor and skill competition activities and their rewards by grass-roots trade unions, with the reward standard being a maximum of 2,000 yuan per person for the first prize, and the scope of the rewards not exceeding 20% of the number of participants.

(iv) Other operational expenditures. It is used for grass-roots trade unions to pay subsidies to part-time trade union cadres and full-time socialized trade union workers, for incentive expenditures for excellent trade union cadres and activists approved and recognized by the higher competent trade unions, for necessary office and travel expenses of grass-roots trade unions, and for grass-roots trade unions to pay for the expenditures for purchasing services such as agency bookkeeping and auditing of intermediary agencies.

Excellent trade union cadres and activists may be selected for recognition once a year with the approval of their superiors, with the number of people to be recognized not exceeding 10% of the total number of members of the unit, and the prize for each person not exceeding 500 yuan.

Article 11 capital expenditure refers to the expenditure incurred by grass-roots trade unions for engaging in trade union construction projects, purchase of equipment and tools, large-scale repairs and purchase and construction of information networks.

Article 12 Business Expenditure refers to the subsidies of grassroots trade unions to the affiliated institutions with independent accounting and the various expenditures of the affiliated institutions without independent accounting.

Article 13 Other Expenditures refers to all other expenditures of grassroots trade unions other than those mentioned above. Including: asset losses, net losses on disposal of fixed assets, donations, sponsorships, and so on.

Article 14 According to the relevant provisions of the Trade Union Law of the People's Republic of China, the salaries, incentives and subsidies of the full-time staff of grass-roots trade unions shall be borne by the units in which they are located, and the material conditions such as the necessary facilities and places for grass-roots trade unions to hold offices and carry out their activities shall be provided by the units in which they are located. If the host organization's guarantee is insufficient and the grass-roots trade union's budget is sufficient to ensure this, it may be appropriately compensated for with trade union funds.

The basic-level trade unions are encouraged to assist their units in resolving the living difficulties of their own staff and their own collective welfare through the withdrawal and use of employee welfare funds, such as condolences for retired staff and the organization of collective welfare expenditures such as medical check-ups and recuperation retreats for unit staff, and the holding of staff canteens or the arrangement of meals.

Chapter IV Financial Management

Article 15 The chairman of a basic trade union is responsible for the authenticity and completeness of the accounting work and accounting information of the basic trade union.

Article 16 Basic-level trade unions shall, in accordance with the relevant policies and regulations of the State and the National Federation of Trade Unions as well as the requirements of the higher-level trade unions, formulate annual trade union work plans, prepare annual budgets of trade union funds in accordance with the law, truthfulness, completeness and reasonableness, and submit them to the higher-level trade unions for approval after fulfilling the necessary procedures in accordance with the law. It is strictly prohibited to use union funds without or over budget. The annual budget is adjusted once a year in principle, and the procedure for preparing and approving the adjusted budget is consistent with the procedure for preparing and approving the budget.

Article 17 of the basic trade unions shall, in accordance with the approved annual budget, actively organize various revenues, and reasonably arrange various expenditures, shall be strictly in accordance with the requirements of the "Trade Union Accounting System", the scientific establishment and registration of accounting books, and accurately deal with the accounting of funds and expenditures, and regularly report on the implementation of the budget to the trade union committee and the financial review committee. The annual financial accounts of grass-roots trade union funds need to be reported to the higher-level trade unions for approval.

Article 18 grass-roots trade unions shall strengthen the construction of financial management system, improve and perfect the financial reimbursement, asset management, use of funds and other internal management system. Grass-roots trade unions shall, in accordance with the law, organize the income of trade union funds, strictly control the expenditure of trade union funds, the implementation of the income and expenditure of the trade union committee under the collective leadership of the chairman of the responsibility system, the major income and expenditure shall be collectively studied and decided.

The basic-level trade unions shall improve the distribution procedures, and when distributing rewards, subsidies, condolences, help and assistance, condolences, prizes, souvenirs, cake vouchers, admission tickets, etc. to individuals, they shall require that the approval procedures are complete, and that they distribute them under the system of real-name distribution and real-name signing.

Article 19 of the grass-roots trade unions should be based on their own actual scientific accounting institutions, reasonably equipped with accounting staff, true, complete, accurate and timely reflection of trade union funds income and expenditure and financial management status. Have the conditions of the grass-roots trade unions, should set up accounting institutions or set up a full-time accounting staff in the relevant institutions; do not have the conditions, by the establishment of the trade union financial settlement center of the township (street), development zones (industrial parks) trade unions to implement the centralized accounting, sub-accounting management, or entrusted to the unit's financial department or approved the establishment of the establishment of the intermediary engaged in the accounting agent book-keeping business, or to hire part-time accountants to act as an agent to keep the books.

Chapter V Supervision and Inspection

Article 20 of the Jilin Provincial Federation of Trade Unions is responsible for the Jilin Provincial Trade Union system of trade union funds for the supervision and inspection of income, expenditure and use of management. In accordance with the management system of "unified leadership and hierarchical management", trade unions at all levels below the provincial level shall strengthen the supervision and inspection of the income and expenditure and utilization management of trade union funds at their own level and at the next level, and trade unions at the next level shall report regularly to the committee of trade unions at their own level and to the trade unions at the next level on the supervision and inspection of their finances.

Article 21 of the basic trade unions shall strengthen the internal accounting supervision of the use of trade union funds and the review and audit supervision of the implementation of the trade union budget, and accept and actively cooperate with the state audit supervision in accordance with the law. Internal accounting supervision mainly on the authenticity and legality of the original documents, accounting books and financial reports of the accuracy and timeliness of the security and integrity of the property and materials, in order to maintain the seriousness of the financial discipline. The review and audit supervision is mainly to review and supervise the financial income and expenditure of the unit and the implementation of the budget.

Article 22 of the basic trade unions shall strictly implement the following provisions:

Not allowed to use trade union funds to invite guests and gifts; not allowed to violate the provisions of the use of trade union funds, abusive bonuses, allowances, subsidies; not allowed to use trade union funds to engage in high-consumption entertainment and fitness activities; not allowed to the unit administration to use the trade union account, the establishment of irregularities in the "small coffers.

Article 23: Labor unions at all levels shall promptly correct problems found during supervision and inspection to be in violation of the methods for managing the income and expenditure of grass-roots labor unions. Violations of the less serious problems, to be rectified; involving discipline, by the discipline inspection and supervision departments in accordance with the relevant provisions of the direct responsibility of the person responsible and the relevant leadership responsibility; constitutes a crime, according to law, transferred to the judicial organs to deal with.

Chapter VI Supplementary Provisions

Article 24 Trade unions at all levels shall, in accordance with the provisions of these measures, combined with the actual work of the region, the industry and the system, to clarify the expenditure standards and regulate the activities carried out. Municipal and state trade unions shall report to the provincial general assembly for the record if they formulate implementation rules on the basis of these implementation measures, and grass-roots trade unions shall report to the higher-level trade unions for the record if they formulate relevant measures.

Article 25 of these measures shall be implemented from the date of issuance, the relevant documents previously issued, where inconsistent with these measures, these measures shall prevail.

Article 26 of these measures shall be interpreted by the Jilin Provincial Federation of Trade Unions.

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