The measures for overpayment and refund of trade union funds stipulate that if overpayment is caused by mistakes in the process of declaration and payment of trade union funds, the payer shall apply to the county Federation of Trade Unions and provide relevant materials. After being audited by the county Federation of Trade Unions, it shall be reported to the municipal Federation of Trade Unions for review, and the municipal Federation of Trade Unions shall apply for refund by bank transfer.

Provisions on the return of trade union funds: Trade union funds (preparatory funds) are collected in full by the local tax authorities according to 2% of the total wages of all employees of the payment unit, and will be returned by the Tianjin Federation of Trade Unions according to the prescribed proportion when they enter the centralized households of trade union funds. The trade union funds that should be retained by the established units should be returned in time within the prescribed time limit. Among them: the trade union funds of trade unions at all levels that have opened trade union accounts should be retained and directly allocated to county-level trade unions, township associations and grassroots trade unions; The trade union funds of trade unions at all levels that have not opened trade union accounts shall be retained, and the funds shall be entrusted to the superior trade union account for escrow. The superior trade union of each escrow fund shall establish the general ledger and subsidiary ledger of the grass-roots trade union fund, and the approval right and use right of the escrow trade union fund belong to the grass-roots trade union. After the grass-roots trade union is entrusted to open a trade union account, the superior trade union that manages the funds will transfer all the funds of the grass-roots trade union to the trade union account of the unit in the following month.