If a newly established enterprise can start to declare the payment of wages and salaries, it shall declare it before 15 of the month after the end of the quarter. The company set up a special trade union. Trade union funds are a kind of funds that enterprises can extract according to the total wages according to the enterprise accounting system. Generally, 2% of the total salary is withdrawn, 40% is turned over to the superior trade union, and 60% is credited to the company account, which is used by the company for employee welfare.