Since I was the chairman of the trade union for half a year before I retired, I still know a lot about the distribution of employee benefits. It should be noted that the employee benefits issued by the trade union are not exactly the same as those issued by the company.
Employee benefits are mainly managed by the company's human resources department and extracted according to the percentage of employees' total wages. Because the company is responsible for management and payment; The welfare of trade union management is mainly the welfare content of trade union fund management. According to the Trade Union Law of People's Republic of China (PRC), trade union funds mainly include five aspects: first, the membership fees paid by trade union members;
Second, the funds allocated to trade unions by enterprises, institutions and organs that establish trade unions are 2% of the total wages of all employees every month, which we usually call trade union activities funds;
The third is the income paid by the enterprises and institutions affiliated to the trade union;
Fourth, people's government subsidies; Fifth, other income trade union funds are mainly used for holiday condolences of employees; Comfort expenses for employees' related affairs; Expenditure on trade union activities, etc. ?
According to the trade union expenditure channels I handled during my tenure as the chairman of the trade union, the employee welfare expenditure mainly includes the following parts. First of all, what is the cost of condolences to employees during holidays?
According to the "Measures for the Management of Trade Union Funds Revenue and Expenditure" promulgated by the Chongqing Federation of Trade Unions where we were at that time, every year during the New Year, the gift money for each person does not exceed 200 yuan; Qingming, May Day, no more than 200 yuan's gifts per person; On the Mid-Autumn Festival, everyone should not exceed 200 yuan's gifts, and on National Day and Spring Festival, everyone should not exceed 500 yuan's gifts. Later, according to relevant regulations, gifts and cash can be distributed. Due to the inconsistency of local standards, it is legal to spend within the expenditure standards set by local trade unions at or above the provincial level. The second is to pay tribute to the personal affairs expenses of employees.
According to the regulations of Chongqing Federation of Trade Unions, workers' birthday unions can place gifts not exceeding 200 yuan for condolences; When employees are hospitalized, they can issue solatium or gifts not exceeding 500 yuan; When employees and their families have children, they can issue solatium or gifts not exceeding 200 yuan; In case of the death of an employee's immediate family member, the maximum payment can only be 200 yuan's wreath fee and solatium of 1000 yuan. Third, the funds for trade union activities mainly depend on the nature, content and scale of the activities. These expenses include renting venues, clothes, props, accommodation and car rental, catering and prizes. Specific standards shall be implemented according to the provisions of the Provincial Federation of Trade Unions?
To sum up, the employee welfare funds allowed by the trade union are mainly the expenditure items and channels allowed by the Measures for the Administration of Revenue and Expenditure, which mainly include three aspects: the expenses of condolences to employees on holidays, the expenses of necessary condolences to employees under special circumstances, and the expenses of employee activities.