How to inquire about the mutual aid of the employee union?

Has the service of the employee union been queried? It is also necessary to inquire through the receiving account, and these accounts are to be processed through the account.

Employee mutual medical insurance is a collection of funds and should be included in "other payables".

At the time of collection. Borrow: cash on hand (bank deposits).

Credit: Other Payables - Mutual Medical Insurance for Employees.

When giving. Borrow: Other payables - mutual medical insurance for employees.

Credit: cash on hand (bank deposits).

It is the duty of trade union organizations at all levels to protect the legitimate rights and interests of employees in accordance with the law, so as trade union workers, they should have a detailed understanding of the infringement of the rights and interests of the employees and promptly report to the superior leaders.

With the assistance of the enterprise's trade union, safeguard the lawful rights and interests of employees in accordance with the law, and when necessary, activate the legal aid mechanism for trade union employees, and assist employees in filing arbitration with the local labor arbitration commission or filing a lawsuit with the local people's court.

Trade union functionaries who do not act in strict accordance with the "Trade Union Law" have harmed the rights and interests of employees or trade unions, affected the prestige of trade unions, and caused losses to the interests of workers or trade unions, and must be punished.

Article 55 of the Trade Union Law stipulates that if a trade union employee violates the provisions of this Law and harms the rights and interests of employees or trade unions, the trade union at the same level or the trade union at a higher level shall order him to make corrections or impose sanctions; where the circumstances are serious, they are to be recalled in accordance with the "Constitution of the Chinese Trade Union"; where losses are caused, they shall be liable for compensation; where a crime is constituted, criminal responsibility is pursued in accordance with law.

Trade unions are the "mother's home" of employees. Safeguarding the legitimate rights and interests of employees in accordance with the law is the duty of trade union organizations at all levels. As a trade union worker, I will learn more about the infringement of the employee's rights and interests, and promptly report to the superiors.

With the assistance of the trade union of the enterprise, the legitimate rights and interests of employees shall be safeguarded in accordance with the law. When necessary, the legal aid mechanism for trade union employees will be activated to assist employees in filing arbitration with the local labor arbitration commission or filing a lawsuit with the local people's court.

Trade unions shall support the work of social insurance and establish supplementary insurance for the purpose of mutual assistance and mutual assistance in which employees voluntarily participate. When the lawful rights and interests of a trade union organization are infringed upon, it has the right to request that the relevant departments handle it, and may also file it with the people's courts in accordance with law.

1. Each unit of the trade union fund account has its own independent account in the bank.

When receiving funds from the union.

Borrow: Bank deposit.

Credit: Trade Union Funds - Funds Allocated for XX Years.

2. If it is not deducted from the salary every month and is transferred to the Municipal Federation of Trade Unions at one time, the accounting entries are as follows:

Borrow: business expenditures - basic expenditures - goods and services expenditures - trade union funds;

Credit: Bank deposits.

3. If it is deducted from the salary every month and transferred to the Municipal Federation of Trade Unions at one time, the accounting entries are as follows:

Borrow: business expenditures - basic expenditures - goods and services expenditures - trade union funds;

Remuneration payable to employees (depending on the specific entries of your employer);

Credit: Employee remuneration payable (depending on the specific entries in your organization).

Let's be clear - which unit allocated it, and to the unit's basic account?

1. According to the interpretation of Article 4 of the Notice of the State Administration of Taxation on Amending the Enterprise Income Tax Return (Guo Shui Fa 2006 No. 56), the notice of the State Administration of Taxation on the pre-tax deduction of trade union funds (Guo Shui Han 2000 No. 678) refers to the amount of wages allowed to be deducted before tax according to tax regulations. This amount is the basis for calculating the union expenses that are allowed to be deducted before tax. Therefore, the basis for the provision of union funds should be the total taxable wages, not the total actual wages.

2. When withdrawing trade union funds:

Trade union funds payable = total taxable wages * 2%.

Borrow: Administrative Expenses - Union Funds.

Credit: Other Payables - Trade Union Funds.

3. When handing over the funds of the trade union:

Funds to be paid = the number of trade union funds to be withdrawn * 40%.

Borrow: Other payables - trade union funds.

Credit: Bank deposits.

4. When the trade union spends: (60% of the part retained by the enterprise is used for the usual trade union expenses) borrow: other payables - trade union funds.

Credit: bank deposit or cash.

There is no tax on union expenses.

Trade union funds refer to the expenses required by trade unions to obtain and carry out normal activities in accordance with the law. According to the Trade Union Law of the People's Republic of China, the main funds of trade unions are the dues paid by trade union members and the funds allocated to the trade union at the rate of 2% of the total monthly wages of all employees, of which 2% of the trade union funds are the most important funds.

The payment of dues by trade union members is the obligation of members, and at the same time, it is also the material basis for members to enjoy their rights within the trade union organization. The payment of trade union dues by members reflects the organizational concept of members and brings members and trade union organizations closer.

At the same time, it is also conducive to the mutual assistance and the enhancement of the spirit of unity and friendship among employees. The standard for the payment of membership dues is uniformly formulated by the All-China Federation of Trade Unions on the basis of the income of its members and the work of the trade unions in different periods.

According to the current standard, according to the 1978 Gongfa Circular No. 101 of the All-China Federation of Trade Unions, trade union members should pay their monthly basic income dues to the trade union organization every month. If the salary is less than 10 yuan, it will not be counted.

Fee. As long as the enterprise pays "wages" and not bonuses, allowances or subsidies, the membership fee should be calculated and paid according to the salary income received by the enterprise. All the dues paid by members are kept at the grassroots level and used for the activities of the trade union, and do not need to be handed over.

Trade union funds can be used for physical examinations of employees.

If the use of trade union funds, the target of the service should be all employees of the unit, as a physical examination organized by the unit, the use of trade union funds, is regarded as the trade union organization to the members of the welfare, the company can use the trade union funds, but in this way will be diluted members' funds, if there is no audit by the trade union fund review committee at the same level, there is no problem.

1. According to the provisions of the "Trade Union Law", there are five aspects of trade union funds: first, the dues paid by trade union members, second, the funds allocated to the trade union by enterprises, institutions and organs that have established trade union organizations according to 2% of the total monthly wages of all employees, third, the income paid by enterprises and institutions affiliated to the trade union, fourth, the people's subsidies, and fifth, other income.

2. The payment of trade union dues is the obligation of members, and it is also the material basis for members to enjoy their rights within the trade union organization, and the payment of trade union dues by members reflects the organizational concept of members, and closes the ties between members and trade union organizations, and is also conducive to the enhancement of the spirit of mutual assistance and solidarity and friendship between employees.

3. In accordance with the provisions of the Trade Union Law and relevant laws and regulations, all enterprises, institutions and institutions that have established trade union organizations shall allocate 2% of the total wages of all employees in the previous month to the trade union funds for the current month, and the trade unions shall gradually release them in accordance with the relevant regulations.

4. The trade union can use all kinds of funds raised by itself to organize employee tourism, employee consumption cooperatives and other economic undertakings that serve the employees.

5. The subsidy of the people, in the case of insufficient funds of the trade union, the subsidy of the people to the trade union at the same level is a supplement to the trade union funds. It is both disposable and dedicated.

6. Other income mainly refers to subsidies from higher-level trade unions, donations from individuals, social organizations, overseas Chinese and friends, income from the sale of property by trade unions, interest income from bank deposits, etc.

Trade union funds can be used for physical examinations of employees. However, most employers will not use the funds of the trade union to provide physical examinations for employees, but directly pay under the welfare ** item.

OK. If the object of service is all employees of the unit, the medical examination fee of the employee can be included in the trade union fund.

Trade union funds are the expenses required by trade union organizations to carry out various activities.

1) Membership dues paid by members in accordance with the regulations of the All-China Federation of Trade Unions.

2) Income from businesses run by trade unions.

3) Administrative funds allocated in accordance with the provisions of the Trade Union Act.

4) ** at all levels and enterprises, business orders'Bit administrative subsidy. In the case of grass-roots trade unions, the scope of expenditure of trade union funds includes mass activities and undertakings, trade union building, and trade union administrative work, while in trade unions at and above the county level, the scope of expenditure of trade union funds also includes international activities and capital construction.

In addition, the expenditure of trade union funds also includes the funds handed over by the trade unions at the grass-roots level and the subsidy expenditures of the trade unions at or above the county level to the trade unions at the lower levels. Trade union congresses at all levels elect fund review committees, which are responsible for reviewing the income and expenditure and property management of trade union organizations at the same level, and are responsible for and report to the trade union congresses or congresses at the same level.

What kind of union funding are you going to apply for? Are you a grassroots trade union organization in your business? It stands to reason that the trade union funds paid by the enterprise are handed over to the city federation of trade unions where you are located, and the tax department only collects them on behalf of you.

You have an independent trade union organization at the grassroots level, have a charter, and have a chairman, and you can apply to the Municipal Federation of Trade Unions for part of the trade union funds, which are generally 40% of the trade union funds you have paid. If you still don't understand something, you can go to your city federation of trade unions to consult.

Trade union funds are to be paid by each unit, and those with trade unions pay less, and those without trade unions pay more.

Recipients:

In-service employees and migrant workers of units that establish trade union organizations and pay trade union funds to the municipal federation on time and in full in accordance with the law; I am a member of the trade union, pay the trade union dues on time and in full, and meet one of the following conditions of difficult employees and their family members:

1. Employees and their family members who hold the "Certificate of Assistance for Employees in Difficulty" (hereinafter referred to as "employees with certificates");

2. Employees and their family members who pay more than 5,000 yuan for medical expenses and whose per capita monthly income is less than 2,000 yuan (including 2,000 yuan) and their family members (hereinafter referred to as "mutual aid and mutual aid employees") who carry out medical mutual aid and mutual aid activities in their units during the year;

3. Employees and their family members who have paid more than 15,000 yuan in out-of-pocket medical expenses within the year and whose actual per capita monthly income is within the times (inclusive) of the subsistence allowance line of the county or city where they are located (hereinafter referred to as employees in difficulty due to illness).

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Exhibition Materials:

In 2018, the financial subsidy and individual payment standards for medical insurance for urban and rural residents will be increased simultaneously, and the per capita subsidy standard of all levels of finance will be increased by 40 yuan on the basis of 2017, reaching no less than 490 yuan per person per year. Among them, the subsidy standard of the first financial part of the base remains unchanged, and the new part will be subsidized according to the proportion of 80% in the western region and 60% in the central region, and the provinces in the eastern region will be subsidized in a certain proportion. Provincial-level finances should increase their efforts to favor areas with deep poverty, further improve the methods of fiscal sharing at the provincial level and below, and local finances at all levels should arrange financial subsidy funds at their respective levels in full in accordance with regulations and allocate them in a timely manner.

Promote the establishment of a unified medical insurance system for urban and rural residents. In 2019, a unified medical insurance system for urban and rural residents nationwide was fully launched. Regions that have not yet introduced an integration plan and have not yet started operation should quickly introduce a plan and start implementing it as soon as possible; Those that have been put into operation should realize the deep integration of the system, improve the quality of operation, and enhance the guarantee function.

In the process of integration, it is necessary to consolidate the coverage of medical insurance for urban and rural residents in combination with the national insurance plan, ensure stable and continuous insurance, realize the full coverage of the insurance, and avoid duplicate insurance.

Improve the outpatient co-ordination guarantee mechanism. Comprehensively promote and improve the overall planning of medical insurance outpatient services for urban and rural residents, and enhance outpatient security capabilities through mutual assistance. In areas where outpatient protection has not yet been implemented, it is necessary to accelerate the establishment of outpatient co-ordination.

For the implementation of individual (family) accounts, it is necessary to gradually make a smooth transition to outpatient co-ordination. In the process of integration, it is necessary to consolidate the coverage of medical insurance for urban and rural residents in combination with the national insurance plan, ensure stable and continuous insurance, realize the full coverage of the insurance, and avoid duplicate insurance.

The union is seriously ill.

Rescue standards: For serious illness assistance, the state has only issued the relevant principles of serious illness assistance, and the specific implementation measures are formulated by the provinces, prefectures and counties themselves, and the specific scope of serious illness assistance can be consulted with the local social security bureau, **12333.

Expand your knowledge: Serious illness assistance:

It refers to a new type of medical assistance system that relies on the basic medical insurance for urban residents (employees) and the new rural cooperative medical settlement platform, with stable capital investment, shared service platforms, information resource sharing, synchronous settlement and payment, standardized management and operation, obvious relief effects, and can provide fast services for the people in need, covering urban and rural areas in a scientific and standardized manner.

Serious Illness Relief Recipients:

1. Rural Five Guarantees.

2. Persons who are unable to work, have no economic income, and are unable to legally support their dependents.

3. Recipients of the minimum subsistence guarantee for urban and rural residents.

4. Employees who are relegated in the 60s who enjoy the regular and quantitative living allowance of the civil affairs department.

5. Key preferential care recipients who enjoy regular bereavement allowances from civil affairs departments.

6. Extremely poor workers approved by the Federation of Trade Unions.

7. Urban and rural low-income family members.

The standards for serious illness assistance of the trade union are as follows:

1. Persons who have no livelihood, no ability to work, and no legal supporter, caregiver or caregiver mainly refer to the orphans, orphans, orphans and disabled persons who enjoy regular and quantitative relief from the civil affairs department.

2. Persons in urban and rural subsistence allowance families in the city who are seriously ill and still have difficulties in paying medical expenses after enjoying basic medical treatment and other subsidies and various mutual assistance and assistance measures.

3. Persons who suffer from uremia, dialysis, mental illness, malignant tumors and other serious illnesses in urban low-income families (families with a per capita income below 150 urban minimum living security standards in this city) who enjoy basic medical treatment and other subsidies and various mutual assistance and assistance measures, and still have difficulties in paying medical expenses and affect the basic life of the family.

4. Other special poor persons stipulated by the municipal people.