Trade union funds are the expenses required by trade union organizations to carry out various activities.

Source: (1) Membership dues paid by members in accordance with the regulations of the All-China Federation of Trade Unions.

(2) Income from undertakings organized by the trade union.

(3) Administrative funds allocated in accordance with the provisions of the Trade Union Law.

(4) Administrative subsidies from governments at all levels and enterprises and institutions.

For grassroots trade unions, the scope of trade union expenditures includes mass activities and undertakings, trade union construction, and trade union administrative work. For trade unions above the county level, the scope of trade union expenditures also includes international activities and infrastructure construction.

In addition, trade union expenditures also include funds handed over by grassroots trade unions and subsidy expenditures by trade unions above the county level to lower-level trade unions.

The trade union congresses at all levels elect a fund review committee, which is responsible for reviewing the fund revenue and expenditure and property management of the trade union organization at the same level, and is responsible for and reports its work to the trade union membership conference or congress at the same level.

Extended information: Administrative allocation of trade union funds is a concrete manifestation of the state's legislative protection of trade union rights and interests. Therefore, it has the following characteristics: (1) Mandatory.

The administrative appropriation of trade union funds is stipulated in the Trade Union Law. The Trade Union Law, like other laws, has the same legal effect and must be implemented.

Failure to enforce it is illegal and must be enforced.

Article 34 of the "Measures of Zhejiang Province for the Implementation of the Trade Union Law" stipulates: "Enterprises, institutions and agencies that establish trade union organizations shall allocate 2% of the total monthly wages of all employees to the trade union as funds for the month.

If union funds are not paid in accordance with regulations or are paid overdue, a late payment fee of 5% of the arrears will be charged on a daily basis. "Trade unions at all levels shall pay the funds allocated by enterprises and institutions to the higher-level trade unions in accordance with the prescribed proportions."

Article 43 of the "Zhejiang Provincial Measures for the Implementation of the Trade Union Law" stipulates: "If an enterprise or public institution fails to pay or is in arrears with the payment of trade union funds, the grassroots trade union or the higher-level trade union may file a lawsuit against the enterprise or institution in accordance with the law.

The people's court where the public institution is located shall apply for a payment order or initiate a lawsuit." (2) Gratuitous nature.

The administrative aspects of enterprises, institutions and government agencies allocate funds to trade unions free of charge.

Allocating funds to trade unions is necessary for the state to support trade unions in performing their social functions, and therefore does not need to be repaid.

(3) Fixity.

In terms of administration, 2% of the total wages of all employees are allocated to the labor union every month. This is fixed by law and has long-term legal effect.

The administrative aspects of each grassroots unit should allocate 2% of the total wages of all employees in the previous month to the union before the 15th of each month for the union funds for the current month.

After receiving the union funds, the trade union shall issue a "special receipt for the payment of trade union funds" to the administrative unit that pays the money, and the tax department will deduct it before corporate income tax accordingly.