Accounting Treatment: Which Expenditure Can Be Included In The Labor Union Funds?

The forty-first provision of the regulations on the implementation of enterprise income tax stipulates that "the amount of labor union funds allocated by enterprises shall not exceed 2% of the total salary and salaries, and shall be deducted."

So what expenditure can be included in the union funds?

The notice of the general office of the all China Federation of trade unions on strengthening the management of revenues and expenditures of the grass-roots Labor Union (General Office issued [2014]23) third stipulates: "trade union funds should be used to serve the workers and carry out trade union activities."

The grass-roots trade unions should solve the funds in time and in full in accordance with the proportion determined by the provincial trade unions.

Trade union expenditure includes:

(1) trade unions should pay for their education, sports, publicity and other activities for their members and other staff members.

The grass-roots trade union shall pay the membership dues to all members' activities.

1. staff education.

Materials, teaching and consumables needed for trade union to carry out staff education, amateur culture, technology and skills education; information required for staff education;

Excellent students (including self study) awards; trade unions organize knowledge, training, such as law, politics, science and technology, business, re employment, etc.

2. sports activities.

It is used for trade union activities such as amateur cultural activities, festivals, literary and artistic creation, art, calligraphy, photography and so on; the purchase and maintenance of equipment, equipment and supplies for sports and sports activities; arts and literature shows, sports competitions and awards; food allowance and night meal expenses according to the prescribed expenses; and organizing group members to watch movies and carry out spring outing and autumn outing with collective membership activities.

3. publicity activities.

It is used for trade unions to carry out propaganda activities such as politics, current affairs, policies, science and technology lectures, reports and so on; trade union technical exchanges, staff reading activities, network publicity and consumption of articles such as exhibitions and newspaper boards; major festivals publicity fees of trade union organizations; books, trade unions, newspapers and periodicals, materials and fees required by the trade union's Library and reading room.

4. other activities.

In addition to the above expenses, expenses for skills competition and other activities for trade unions are included.

(two)

Directly used to safeguard employees' rights and interests.

It includes trade unions to coordinate labor relations and mediate labor disputes, to carry out workers' labor protection, to provide legal advice, legal services to workers and staff, to help poor workers, to send warmth to workers, etc., and to participate in legislation and other units' democratic management, collective contracts and other rights protection expenditures.

(three) expenditures for trade union training for trade union cadres, strengthening self construction and carrying out business work.

It includes the selection of teaching materials and lecture fees for trade union cadres and activists, selection of awards for outstanding trade union cadres and activists, organization of labor competition, rationalization proposals, technological innovation and coordination activities; convening of professional meetings of trade union congresses, committee members, economic examination committees and trade unions; and launching of foreign affairs activities, trade union organization construction, home building activities, large-scale special research, expenditure on trial funds, grass-roots trade union offices, travel and other special businesses.

(four) expenditures incurred by trade unions in construction projects, purchase of equipment and tools, large-scale repairs and information network purchase and construction.

It includes capital expenditure such as building and building purchase, office equipment purchase, special equipment purchase, pportation purchase, large-scale repair and information network purchase and construction.

The trade union law of the People's Republic of China stipulates that the people's governments at all levels and enterprises, institutions and organs should provide the necessary conditions and facilities for the trade union to conduct and carry out activities.

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In the case of insufficient funds for capital expenditures and trade surplus for grass-roots trade unions, trade union funds can be used for necessary capital expenditures.

(five) subsidies for the independent accounting institutions, such as culture, sports, education, life services, etc., which are managed by the trade union, and the expenditures of non independent accounting institutions.

(six) expenditure on collective welfare of workers and staff members organized by trade unions.

It is mainly used for trade union organizations to extend a small amount of holiday condolences to members of the union, to assist members and families in difficult situations, and to extend their birthday condolences to members.

(seven) the necessary expenses other than the above expenditure items. "

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