Trade union funds shall be accrued according to 2% of the total wages of employees, of which 40% shall be paid to the Federation of Trade Unions at or above the county level, or retained by the tax authorities on behalf of the Federation of Trade Unions at or above the county level, and 60% shall be retained by the trade unions of the employing units.

According to the provisions of Chapter 5 and Chapter 42 of the Trade Union Law of People's Republic of China (PRC), enterprises and institutions that establish trade union organizations pay 2% of the total wages of all employees every month.

Extended data:

The trade union shall, in accordance with the provisions of the state, supervise the working conditions, safety and health facilities, technical transformation projects and major projects of newly built or expanded enterprises to be designed, constructed and used at the same time. The enterprise or the competent department shall seriously deal with the opinions put forward by the trade union and notify the trade union of the results in writing.

If the trade union finds that the instructions issued by the enterprise violate the rules and regulations or force employees to take risks, or find obvious hidden dangers and major accidents or occupational hazards in the production process, it has the right to put forward suggestions for solutions, and the enterprise shall promptly study and reply.

When a trade union finds a situation that endangers the life safety of employees, it has the right to suggest to the enterprise to organize employees to evacuate from dangerous places, and the enterprise must make a decision in time. The trade union has the right to investigate the acts of enterprises and institutions that infringe upon the legitimate rights and interests of employees, and the relevant units shall provide assistance.

References:

Baidu encyclopedia-trade union funds