Legal analysis: the calculation basis of trade union funds is the amount before deducting five insurances and one gold. According to the enterprise accounting system, trade union funds are a kind of funds accrued by enterprises according to the total wages. 2% of the general salary is paid, 40% is paid to the superior trade union, and 60% is credited to the company account. The total salary is the amount without deducting five insurances and one gold.

Legal basis: Article 3 of the Interim Measures for the Collection and Management of Trade Union Funds in Fujian Province establishes a trade union organization and has the right to pay 2% of the total monthly wages of employees to the trade union, and the composition of the total wages shall be implemented in accordance with the relevant provisions of the National Bureau of Statistics; Therefore, the accrual base of trade union funds should be the total wages before deducting five insurances and one gold, that is, five insurances and one gold are added to the accrual.