According to the enterprise accounting system, trade union funds are a kind of funds accrued by enterprises according to the total wages. Generally, it is 2% of the total salary, 40% is turned over to the superior trade union, and 60% is credited to the company account, which is used by the company for employee welfare. If the trade union funds are omitted to be declared, the enterprise may make supplementary declaration, but only need to pay a certain amount of late fees.