Trade union funds shall not be used to pay cash benefits to employees, and the cash paid to employees shall be charged in the "salary payable to employees" and personal income tax shall be paid.
Question 2: Why can't union funds be paid in cash? Payment and settlement encourage transfer rather than cash. It is to better manage cash.
Question 3: Can trade union benefits be found in cash? Hardship allowance is fine.
The All-China Federation of Trade Unions' Notice on Strengthening the Management of Funds Revenue and Expenditure of Grass-roots Trade Unions stipulates that "it is not allowed to violate the regulations on the use of trade union funds? Spamming allowances, subsidies, bonuses. "
Collective welfare expenditure of workers organized by trade unions. It is mainly used for trade union organizations to distribute a small amount of holiday solatium, personal and family difficulties subsidies and birthday condolences to all members on holidays.
Question 4: Should the condolence fee go into welfare funds or trade union funds? First, the expenses incurred by the trade union organization on behalf of the enterprise to express condolences to the sick workers shall be paid from the trade union funds. If there is no trade union organization in the unit, it can be charged to the welfare fund. Two, the scope of trade union funds has specific provisions. The expenditure scope of trade union funds includes: difficulties subsidies, employee welfare fees, competition activities fees, employee commendation fees, welfare facilities fees, cultural and sports activities fees, education visits fees, management funds and turned-over funds. 1. Employee welfare expenses: account for employee's birthday allowance, employee's wedding gift, souvenirs of retired employees who have transferred to other jobs except personal resignation, solatium (gold) paid to employees on major festivals, the expenses of visiting sick employees after the death of their immediate family members, the expenses of home visits by administrative and trade union leaders, and the expenses of visiting the old leaders of the company, etc. 2. Subsidies for difficulties: calculate the subsidies for employees who enjoy the "minimum living allowance" and those who are poor due to illness, have serious illness difficulties, suffer work-related injuries during treatment or have temporary difficulties due to other reasons. 3. Competition expenses: calculate the expenses and prizes required for labor competition, knowledge competition, skill appraisal and various special educational activities related to safety, environmental protection, production and fire protection organized by the trade union and coordinated with administrative work. 4. Employee commendation fee: calculate the commendation fee for outstanding employees, post experts, production pacesetters and outstanding contributions. 5. Welfare facilities fees: accounting for the expenditures of various welfare facilities, assets, tools, appliances and other tangible assets and facilities. 6. Expenses for cultural and sports activities: Calculate the expenses required for organizing cultural and sports activities and the expenses for purchasing cultural and sports activities equipment. 7. Education visit fee: calculate the cost of organizing employees to visit, exhibit and watch movies. 8. Management funds: accounting for office expenses such as account books, lists and stationery required for trade union management and subsidies for * * * management personnel; Accounting trade union "bank deposit" interest income (offset the subject). 9. Paid-in funds: accounting for trade union funds paid in accordance with the regulations and standards of higher-level trade unions.
Question 5: Can I withdraw cash from the special account for trade union funds? Trade union funds account can withdraw cash;
Trade union funds refer to the expenses required for trade unions to obtain and carry out normal activities according to law. According to the Trade Union Law of People's Republic of China (PRC), the main sources of trade union funds are the membership fees paid by trade union members and the funds allocated to trade unions at the rate of 2% of the total wages of all employees every month, of which 2% of trade union funds are the most important source of funds.
There are two main aspects of trade union funds: one is the part handed over to local trade unions, and the other is the part retained by enterprise trade unions. All trade union-related expenses can be included in trade union funds, but the tax law allows the deduction of trade union funds not to exceed 2% of the total taxable wages of the year. If it is local tax, you are a private enterprise, and there are no trade unions. At present, many enterprises exist. Trade union funds are extracted by 2% of the total wages of all employees, of which 40% of 2% is turned over to the local tax (local tax is levied only on behalf of the Federation of Trade Unions), and 60% of 2% is retained by the enterprise (only for units with trade unions here). At present, we have no trade unions. Only 40% of 2% (local tax fund tax bill) can be charged, and pre-tax deduction is allowed. Personally, I don't think it is necessary to withdraw it every month. The one-time payment of local tax this year is only 2%*40% of the total salary of the previous year. In the month of collection, the management fee-tax (or trade union funds) is withdrawn.
Loan: other payables-trade union funds payable;
Hand in, with the tax bill: borrow: other payables-trade union funds payable;
Loan: bank deposit.
Question 6: Can public funds be used to reward activities? If it is union funds, it can be rewarded, but administrative funds cannot be used.
Question 7: Can union funds be used to pay labor competition bonuses? It is necessary to document the basis and go online quickly. . . Of course. It is fully in line with the scope of trade union expenses in the latest notice of the Federation of Trade Unions.
1. Article 42 of the Trade Union Law stipulates that trade union funds are mainly used for serving employees and trade union activities. Specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.
Two. Notice of the All-China Federation of Trade Unions on Strengthening the Management of Funds Revenue and Expenditure of Grass-roots Trade Unions (No.23 issued by Chief Engineer [2014])
Federation of trade unions of all provinces, autonomous regions and municipalities directly under the Central Government? National industrial union? * * * Central directly under the authority Federation of Trade Unions and Central State Organs Federation of Trade Unions? All departments and directly affiliated units of the General Secretariat:
In order to implement the Central Committee's "Eight Provisions on Improving Work Style and Keeping Close Contact with the Masses" and the "Regulations of Party and Government Organs on Strictly Saving and Opposing Waste"? And the spirit of the National Federation of Trade Unions' Implementation Measures for Implementing the Eight Provisions of the Central Committee on Improving Work Style and Keeping Close Contact with the Masses [No.80 [20 12]] and Notice on Strengthening Financial Management and Audit Supervision of Trade Union Funds [No.51]? Make trade union funds better serve grass-roots trade unions and workers? Matters related to strengthening the management of funds revenue and expenditure of grass-roots trade unions? The notice is as follows:
First, the basic principles of trade union funds revenue and expenditure management
Grass-roots trade union organizations should conscientiously implement the relevant provisions of the Central Committee on thrift and the spirit of the Notice of the All-China Federation of Trade Unions on Strengthening Financial Management and Audit Supervision of Trade Union Funds, and effectively manage and make good use of trade union funds? Carry forward the fine tradition of hard work and plain living? Effectively strengthen the management of trade union funds revenue and expenditure? Resolutely stop extravagance and waste? Use funds reasonably and effectively. We should adhere to the direction that trade union funds serve trade union work and the masses of workers? Ensure that union funds are taken from employees and used for employees? Spend more union money on employees? Do practical things, do good things and solve difficult problems for employees? Let trade union funds really benefit workers and trade union members.
Grass-roots trade union funds revenue and expenditure management? To implement the following principles:
(1) The principle of obeying the law. Income and expenditure of various funds? We must strictly implement the central regulations, national laws and regulations, local regulations and the relevant provisions of the All-China Federation of Trade Unions? Seriously implement the trade union financial accounting system? Observe financial discipline.
(2) The principle of legal acquisition. The income of grass-roots trade unions shall be implemented in accordance with the provisions of the Trade Union Law of People's Republic of China (PRC) and the Articles of Association of China Trade Unions? Obtained according to law.
(3) The principle of capital independence. Grass-roots trade unions should obtain the legal person status of social organizations according to law? Open an independent bank account? Trade union funds shall be accounted for independently.
(4) The principle of budget management. All expenditures of grass-roots trade unions are included in budget management? In accordance with the National Federation of Trade Unions "Trade Union Budget Management Measures".
(5) the principle of serving employees. What are the key points in the use of funds for grass-roots trade unions? Optimize the expenditure structure? Concentrate financial resources to protect the legitimate rights and interests of employees, and carry out employee services and trade union activities.
(6) the principle of thrift. Grass-roots trade unions should implement the central government's strict economy? A demand against waste? Must we be cautious in the use of funds? Get twice the result with half the effort Save money? Improve the efficiency of the use of funds.
(7) the principle of democratic management. Rely on employees and union members to manage and use funds well? Regularly publish accounts? Democratic management? Accept the supervision of workers and trade union members and the review of the fund review Committee.
Second, the income range of trade union funds
What are the funds and income of grass-roots trade unions? We should strictly follow the provisions of the People's Republic of China (PRC) Trade Union Law and the China Trade Union Constitution? Obtained according to law. Including:
(1) Membership dues paid by trade union members.
(2) The funds allocated to the trade union by the unit that established the trade union organization according to 2% of the total wages of all employees every month? Or the trade union at a higher level entrusts the tax authorities to collect trade union funds and then allocate them to the grass-roots trade union funds according to the prescribed proportion.
(3) Trade union subsidies at higher levels.
(4) The unit management conforms to the Trade Union Law of People's Republic of China (PRC) and China ...
Question 8: Which cash flow subject should be included in the theoretical "cash paid to and for employees"?
However, if your accounting treatment does not use the subject of "Payable Staff Salary" to calculate the union funds, but directly counts it as the management expenses, it is suggested to count it as "other cash paid related to business activities".
Question 9: Can trade unions find money to sympathize with employees in difficulty? Can they subsidize the consolation money?
Question 10: What funds can grass-roots trade unions provide, such as relief funds, poverty alleviation funds, outstanding student awards, etc. In principle, trade unions are not allowed to provide cash. Refer to the Notice of the All-China Federation of Trade Unions on Strengthening the Management of Funds Revenue and Expenditure of Grassroots Trade Unions.