Do small companies with less than 5 people have to pay union funds if they do not have a union?

If there is no trade union organization, it is not required to pay trade union funds for the time being, unless it is an affiliated enterprise, which shall be implemented in accordance with the regulations of the superior company. If the enterprise has not established a trade union organization, the local tax shall collect and hand over to the local federation of trade unions according to the total remuneration payable by the enterprise. Your company has not established a trade union, and whether you want to pay union funds or not has nothing to do with the number of people in your company.

Article 42 of the Trade Union Law of the People's Republic of China: "Enterprises and institutions that have established trade union organizations shall allocate funds to the trade unions at the rate of 2% of the total monthly wages of all employees."

Circular of the All-China Federation of Trade Unions on the Allocation of Trade Union Funds (Preparatory Funds) during the Preparation Period for the Establishment of Grass-roots Trade Union Organizations (Zong Gong Ban Fa [2004] No. 29): "Enterprises, public institutions, organs and other organizations that have not established trade union organizations shall allocate trade union funds (preparatory funds) to the higher-level trade unions at the rate of 2% of the total wages of all employees."

Although your company has only been established and has not yet established a trade union, you should pay the trade union reserve fund according to the regulations.

The trade union expenses of the enterprise are calculated according to 2% of the salary, which is used as the activity fund of the trade union organization.

As long as an individual joins a trade union, he or she has to pay a due, which is a percentage of wages.

At present, the funds of trade unions can be collected relatively little for individuals, and they cannot be collected for enterprises, especially private enterprises. Therefore, the Federation of Trade Unions and the local taxation department are now cooperating, and the local taxation department collects the trade union funds of the enterprise on behalf of the enterprise, regardless of whether the enterprise has established a trade union organization, and must pay the trade union funds to the local taxation department at the rate of 2% of the total salary, which is a new regulation that began in 2006.

Those who have not established a trade union must pay a trade union reserve, which will be returned at 60% after the establishment of a trade union.

The trade union funds are the expenses required by the trade union to carry out various activities, and the membership fees paid by the members in accordance with the regulations of the All-China Federation of Trade Unions; income from businesses run by trade unions; Administrative funds allocated in accordance with the provisions of the Trade Union Act; Subsidies for the administration of enterprises and institutions at all levels. 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.

If there are 5 people in a small company, do you need to form a union?

If it is a state-owned enterprise, it is better to set it up. The establishment of a grassroots trade union must be submitted to the trade union at the next higher level for approval. If not, there will be no trouble.

According to Article 10 of Chapter 2 of the Trade Union Law, an enterprise, public institution or organ with more than 25 members shall establish a grassroots trade union committee; Where there are less than 25 members, a basic-level trade union committee may be established independently, and a basic-level trade union committee may be jointly established by two or more unit members, or one organizer may be elected to organize members to carry out activities.

Answer 1: If there is no trade union, do not pay union funds. If a trade union is established, it is required to follow Article 42 of the Trade Union Law of the People's Republic of China and pay "2 percent of the total monthly wages of all employees to the trade union".

However, if the tax authorities do not require your unit to pay the union funds, the union funds are not paid to the tax authorities, but can only be deducted before tax if the tax law requires the special receipt of the union payment.

It is necessary to pay, and if there is no union, 2% should be paid, and if there is a union, 2% will be returned to the union.

To pay, you assume that you belong to the local union.

Legal analysis: Small-scale enterprises also need to pay trade union funds.

Basis of the law: Article 13 of the Trade Union Law of the People's Republic of China, paragraph 4 of the Trade Union Law of the People's Republic of China: Where an enterprise or public institution delays or refuses to allocate trade union funds without justifiable reasons, the basic-level trade union or the higher-level trade union may apply to the local people's court for a payment order; Where a payment order is refused, the trade union may apply to the people's court for compulsory enforcement in accordance with law.

In our enterprises without trade union organizations in Fujian, the trade union funds are paid according to the total remuneration payable to employees, which may vary from region to region.

In accordance with the provisions of Articles 11 and 42 of the Trade Union Law of the People's Republic of China, Article 37 of the Constitution of Trade Unions of China, and the Circular of the General Office of the All-China Federation of Trade Unions on Matters Concerning the Allocation of Trade Union Funds ((Preparatory Funds) during the Preparation Period for the Establishment of Grass-roots Trade Union Organizations), enterprises, public institutions, organs and other economic organizations (hereinafter referred to as relevant units) that meet the conditions for the establishment of trade union organizations shall establish trade unions within six months from the date of opening and establishment. Higher-level trade unions may supervise and dispatch personnel to help and guide the preparation for the establishment of trade union organizations, and starting from the next month after the preparatory work begins, the relevant units shall pay the full amount of trade union funds (preparatory funds) to the higher-level trade unions at the rate of 2% of the total monthly wages of all employees.