The accounting entries are as follows:
Debit: production cost/manufacturing cost/management cost
Loans: Payables-Trade Union Funds
Trade union funds are the expenses needed for trade union organizations to carry out various activities. Source:
(1) Membership dues paid by members in accordance with the articles of association of the All-China Federation of Trade Unions.
(2) Business income of trade unions.
(3) funds allocated by the administration according to the provisions of the Trade Union Law.
(4) Subsidies from governments at all levels, enterprises and institutions. In grass-roots trade unions, the expenditure scope of trade union funds includes mass activities and undertakings, trade union construction and trade union administrative work. In trade unions at or above the county level, the scope of trade union funds also includes international activities and capital construction. In addition, trade union expenditures also include funds paid by grass-roots trade unions and subsidies paid by trade unions at or above the county level to lower-level trade unions. The election funds review committee of the trade union congresses at all levels shall be responsible for reviewing the funds revenue and expenditure and property management of the trade union organizations at the same level, and shall be responsible for and report on the work of the trade union members' congresses at the same level.
The Trade Union Law stipulates that enterprises, institutions and organs shall allocate 2% of the total actual wages of all employees to the trade union on a monthly basis. According to the National Bureau of Statistics 1985, the scope of the two concepts of "all employees" and "composition of total wages" is summarized as follows:
1. "All employees". Employees of units owned by the whole people refer to all kinds of people who work in state organs, political parties and organizations and their enterprises and institutions owned by the whole people and are paid by them. Its scope includes the following three parts.
(1) regular employees. Personnel who are officially assigned, arranged and approved by the national labor department or organization department to be recruited as regular employees. Including attendance, absence for some reason; Inside or outside the enterprise; Working abroad; Personnel on probation and temporary secondment to other units, but still paid by the original unit.
(2) contract workers. In the national labor plan, employees are assessed by signing labor contracts. Including farmers' rotation workers used in mining, transportation and railway departments and farmers' contract workers used in construction industry.
(3) Other employees.
1 temporary workers. According to the national labor plan, with the approval of the labor departments at all levels, people who can be dismissed due to temporary use. Including personnel engaged in seasonal and temporary production and service work.
② Unplanned employment. In addition to the national labor plan, it is absorbed into units owned by the whole people through various forms, and the units directly organize and arrange the personnel who produce or work and pay wages. This part of the staff, regardless of the source of funds and payment form of their wages, whether they enjoy labor insurance benefits or not, whether they eat commodity grain or not, should be included. Such as: cadres employed by state organs at or above the township level from rural areas; All kinds of business personnel used and paid by the competent department at the county level; Family members of employees recruited by units under ownership by the whole people, and persons introduced by street organizations or labor service companies to participate in production or work; Personnel recruited by collective ownership labor indicators and actually assigned to posts in units owned by the whole people; The personnel transferred, borrowed, merged and entrusted by collective ownership units are nominally contractors, but in fact they are the personnel who arrange production or work in units owned by the whole people; Other employees recruited.
In ownership by the whole people, the following persons are not included in "all employees"
(1) urban and rural private teachers receiving state subsidies;
(2) individuals who leave the store by contract and the state no longer pays wages;
(3) Domestic workers who receive raw materials from enterprises and produce them in their own homes;
(4) Personnel employed in the processing, assembly and packaging of semi-finished products contracted to units under collective ownership (but those who are actually directly organized and arranged by units under ownership by the whole people in the name of contracting shall be counted as "all employees");
(5) Personnel contracted to collectively owned units for unpacking, mending, house repair, loading and unloading, handling and transportation:
(6) mobilizing semi-compulsory workers from rural areas to participate in large-scale earthwork projects such as railways, highways, oil and gas pipelines and water conservancy. And be dismissed immediately after work, and only give living allowance.