Ask about the scope of trade union fund expenditure, and what are the contents of trade union fund e

The funds of the trade union are mainly used to serve the staff and trade union activities. The specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.

According to the relevant regulations of the All-China Federation of Trade Unions, the scope of use of funds for grassroots trade unions includes:

Organize members to carry out collective activities and subsidies for members' special difficulties; Carry out staff education, culture and sports, publicity activities and other activities; Organize political, scientific, technological, business, re-employment and other knowledge training for employees; Employee collective welfare subsidy; Self-building of trade unions: training of trade union cadres and trade union activists; Convene a general meeting of trade union members (representatives).

trade union home-building activities; The trade union provides legal services and labor dispute mediation to safeguard the legitimate rights and interests of employees, and condolences to employees in difficulty; office expenses and travel expenses of grassroots trade unions; maintenance of equipment and facilities; Expenses related to ancillary undertakings such as culture, sports, and life services for employees managed by the trade union, as well as necessary subsidies for affiliated institutions.

In addition, on the premise of ensuring normal work activities and having a surplus of funds, grass-roots trade unions may use part of the surplus funds or in kind to set up "tertiary industries" to serve employees or to invest in and operate. However, it is necessary to carry out feasibility economic analysis and demonstration, which needs to be reviewed and approved by the fund review committee, and the budget can only be prepared after the discussion and decision of the trade union committee, and the necessary legal procedures must be performed in strict accordance with the prescribed procedures to ensure the preservation and appreciation of the value of the investment project.

The scope of trade union expenses includes: hardship subsidies, employee welfare expenses, competition expenses, employee commendation fees, welfare facilities expenses, cultural and sports activities expenses, educational visit expenses, management expenses and surrendered funds. Trade union funds are the expenses required by trade union organizations to carry out various activities.

3) Administrative funds allocated in accordance with the provisions of the Trade Union Act. (4) Administrative subsidies for enterprises and institutions at all levels.

1) Membership dues paid by trade union members;

2) Funds allocated to trade unions by enterprises, public institutions, and organs that have established trade union organizations at the rate of 2 percent of the total monthly wages of all employees;

3) The income paid by the enterprises and institutions to which the trade union belongs;

4) Subsidies for the people;

5) Other income.

The funds allocated by the enterprises and public institutions provided for in item (2) of the preceding paragraph shall be disbursed before tax.

The funds of the trade union are mainly used to serve the staff and trade union activities. The specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.

The scope of trade union expenses includes: hardship subsidies, employee welfare expenses, competition expenses, employee performance fees, welfare facility expenses, cultural and sports activity expenses, education and visit expenses, management expenses and surrendered funds. Trade union funds refer to the expenses required by trade unions to obtain and carry out normal activities in accordance with the law.

Generally, enterprises pay trade union funds according to the total salary * 2%.

1. Expenses for publicity activities, including the publicity expenses for daily learning and labor competitions organized by trade unions, and various reports, exhibitions, lectures and other technical exchanges;

2. Expenditure on literary and artistic activities, including equipment purchase and maintenance costs required by trade unions to carry out amateur literary and artistic activities;

3. Expenses for sports activities, including equipment purchase and maintenance costs, funds, sports goods and clothing expenses for various sports activities organized by trade unions;

4. The training fee for trade union cadres refers to the cost of training full-time personnel of the trade union;

5. Expenses related to the administrative expenses of the trade union, including personnel expenses, office expenses, travel expenses and other expenses of full-time staff of the trade union;

6. Subsidy expenditures, including hardship subsidies for trade union members and subsidies for collective welfare undertakings for employees;

7. The wages of the full-time staff of the trade union, the wages of the full-time staff of the trade union are paid by the trade union funds, and other treatments are the same as those of other employees of the enterprise and are borne by the enterprise.

Legal basis

Trade Union Law of the People's Republic of China

Article 6 It is the basic duty of trade unions to safeguard the legitimate rights and interests of employees. While safeguarding the overall interests of the people throughout the country, trade unions represent and safeguard the legitimate rights and interests of workers and workers. Trade unions coordinate labor relations and safeguard the labor rights and interests of professional employees through equal consultation and collective contract system.

Trade unions shall, in accordance with the provisions of the law, organize employees to participate in the democratic decision-making, democratic management, and democratic supervision of their units through workers' congresses or other forms. Trade unions must maintain close ties with the workers, listen to and reflect the opinions and demands of the workers, show concern for the lives of the workers, help the workers solve difficulties, and serve the workers wholeheartedly.

Article 7 Trade unions mobilize and organize workers to actively participate in economic construction and strive to complete production and work tasks. We should educate the staff and staff to continuously improve their ideological, moral, technical, professional, scientific, and cultural qualities, and build a contingent of workers with ideals, morality, education, and discipline.

Legal analysis: The expenditure of trade unions is mainly used for employee services and trade union services, including employee activity expenditures, rights protection expenditures, business expenditures, capital expenditures, business expenditures and other expenditures.

Legal basis: Measures for the Management of Revenue and Expenditure of Funds of Grassroots Trade Unions issued by the General Office of the All-China Federation of Trade Unions

Article 6 Funds of basic-level trade unions are mainly used to serve employees and carry out trade union activities.

Article 7: The scope of expenditures of basic-level trade unions includes: expenditures for employee activities, expenditures for rights protection, operational expenditures, capital expenditures, business expenditures, and other expenditures.

Articles 8 to 14.

Expenses for trade union propaganda activities, cultural and artistic activities organized by trade unions, sports activities held by trade unions, training expenses for trade union cadres, subsidies for difficulties in expenditures related to trade union administrative expenses, subsidies for collective welfare undertakings of employees, and wages of full-time trade union personnel.

According to the provisions of the Trade Union Law, the main direction of the use of trade union funds is for the education of grassroots workers and the activities carried out by trade unions, so it is a violation of discipline to withhold and misappropriate trade union funds.

Expenses for trade union propaganda activities, literary and artistic activities organized by trade unions, sports activities held by trade unions, training expenses for trade union cadres, subsidies for difficulties in expenditures related to trade union administrative expenses, subsidies for collective welfare undertakings of employees, and wages of full-time trade union personnel.

According to the provisions of the Trade Union Law, the main direction of the use of trade union funds is for the education of grassroots workers and the activities carried out by the trade union, so it is a violation of discipline to withhold and misappropriate trade union funds.