According to the "Trade Union Law of the People's Republic of China", trade union funds come from: 1. Dues paid by trade union members; 2. Enterprises, institutions, and agencies that establish trade union organizations pay 2% of the total monthly wages of all employees to
Funds allocated by the trade union; 3. Income turned over by the enterprises and institutions affiliated to the trade union; 4. Subsidies from the people's government; 5. Other income.
Next, we need to understand where union funds are used?
Trade union funds are mainly used for employee services and trade union activities. The channels and processes for their use shall be subject to state supervision in accordance with the law. At the same time, specific methods for the use of trade union funds shall be formulated by the All-China Federation of Trade Unions.
The executors and handlers of trade union benefits all know that, especially grassroots trade unions in state-owned and central enterprises, there are strong compliance requirements for the use of trade union benefits, otherwise it is easy to violate regulations.
According to the "Implementation Measures for the Management of Funds Receipts and Expenditures of Shanghai Grassroots Trade Unions" issued by the Shanghai Federation of Trade Unions, Notice Hu Gongzongcai [2018] No. 96, grassroots trade union funds are mainly used to serve employees and carry out trade union activities. The scope of expenditures includes: employee activity expenses
, rights protection expenditures, business expenditures, capital expenditures, business expenditures and other expenditures.
Expenditures on employee activities refer to the expenditures incurred by grassroots trade union organizations in carrying out employee education, culture, sports, publicity and other activities and the collective welfare expenditures of employees organized by trade unions.
Including: 1. Expenditure on employee education 2. Expenditure on cultural and sports activities 3. Expenditure on publicity activities 4. Expenditure on other activities The emphasis here is on other activity expenses, which are used for recuperation subsidies for model workers and advanced employees, during holidays and festivals
Employee collective welfare expenditures such as members’ birthdays, weddings and funerals, condolences for retirement and resignation, etc.
The specific usage details are as follows: - Grassroots trade unions can distribute holiday gifts to all members during holidays.
New Year's Day refers to the statutory holidays stipulated by the state (ie: New Year's Day, Spring Festival, Qingming Festival, Labor Day, Dragon Boat Festival, Mid-Autumn Festival and National Day).
Holiday condolences are items that are in line with traditional Chinese festival habits and daily necessities necessary for employees. Items that are expressly prohibited by regulations on the construction of party style and clean government are not allowed to be purchased and distributed.
The total annual disbursement amount shall not exceed 50% of the grassroots trade union’s retained funds for the current year.
Grassroots trade unions can adopt convenient and flexible distribution methods based on actual conditions. They can receive delivery vouchers for certain items in kind or at designated locations within a limited time. The holiday gifts distributed must be accompanied by a list signed by the person, and cash, shopping cards, etc. cannot be issued.
- Grassroots trade unions can give condolences to members in the month of their birthdays, with the amount not exceeding 300 yuan per person per year. They can give out physical items such as birthday cakes, and can also give out cake coupons for designated cake shops.
- When trade union members get married or give birth to their first child, grassroots trade unions can provide in-kind condolences, with the standard not exceeding 800 yuan per person, and for the second child, the standard is not more than 1,000 yuan.
- When a trade union member is sick and hospitalized, grassroots trade unions can offer condolences.
The standard of condolence payment for ordinary illness shall not exceed 1,000 yuan per person per time, and the standard of condolence payment for serious illness shall not exceed 2,000 yuan per person per time. The condolence payment is limited to one visit per hospitalization.
When a trade union member dies, the trade union may provide a one-time consolation payment of no more than 3,000 yuan.
If a member's immediate family member (parents, spouse, children) dies, the grassroots trade union may provide a consolation payment of no more than 1,000 yuan.
In case of hospitalization or death, you can purchase physical items not exceeding 200 yuan.
- When a union member retires, grassroots trade unions can hold farewell meetings in the form of symposiums and other forms, and can distribute souvenirs of no more than 1,000 yuan to express condolences, but they are not allowed to purchase items expressly prohibited by relevant regulations.
Rights protection expenditure refers to the expenditure used by grassroots trade unions to safeguard the rights and interests of employees.
Including: labor relations coordination fees, labor protection fees, legal aid fees, assistance fees for employees in need, warmth fees and other rights protection expenses.
Business expenditures refer to various expenditures incurred by grassroots trade unions in training trade union cadres, strengthening their own construction, and carrying out business work.
Including: training fees, conference fees, special business fees, and other business expenses.
Finally, in addition to how union funds should be used, we also need to know where union funds cannot be used?
1. It is not allowed to use union funds to treat guests and give gifts, purchase and issue shopping cards, vouchers, etc.
2. It is not allowed to violate the regulations on the use of trade union funds and issue bonuses, allowances and subsidies indiscriminately.
3. It is not allowed to use union funds to engage in high-consumption entertainment and fitness activities.
4. Units are not allowed to use union accounts for administrative purposes and set up “small treasury” in violation of regulations.
5. It is not allowed to merge the trade union account into the administrative account of the unit, causing the union's expenditure to lose control.
6. It is not allowed to withhold or misappropriate trade union funds.
7. It is not allowed to use union funds to participate in illegal fund-raising activities or provide financial guarantees for illegal fund-raising activities.
8. It is not allowed to use union funds to reimburse expenses unrelated to union activities.