1. Multinational enterprises: According to the Trade Union Law of People's Republic of China (PRC), multinational enterprises do not need to pay trade union funds.
2. Wholly state-owned enterprises and state-controlled enterprises: The trade union funds of these enterprises have been included in the national financial budget, and there is no need to pay funds to the trade unions.
3. Financial institutions: According to the Constitution of the National Committee of China Financial Trade Union, financial institutions are not required to pay trade union funds.
4. Schools: According to the Education Law of the People's Republic of China, schools do not need to pay funds to trade unions.
5. Civil servants: According to the Civil Servant Law of People's Republic of China (PRC), civil servants are not required to pay union funds.
6. unincorporated enterprises: According to the Trade Union Law of People's Republic of China (PRC), unincorporated enterprises do not need to pay funds to trade unions.
It should be noted that there may be subtle differences in the provisions on the collection of trade union funds in different regions, and the provisions of local trade unions shall prevail.
What is a trade union fund?
Trade union funds are the expenses needed for trade union organizations to carry out various activities, and are a kind of funds deducted by enterprises according to the enterprise accounting system and the total wages. 2% of the general salary is drawn from the trade union, 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. When paying trade union funds, you must have a receipt to deduct them in full before tax, otherwise you can't deduct them without a receipt. Trade union funds are accounted for by the subject of "Payable Staff and Workers".