The scope of trade union funds can be spent:
(a) the expenses incurred by the trade union in carrying out education, sports, publicity and other activities for its members and other employees; Grass-roots trade unions use all the membership fees paid by their members for trade union activities.
(two) the expenditure directly used by the trade union to safeguard the rights and interests of employees. Including the expenses incurred by the trade union in coordinating labor relations and mediating labor disputes, carrying out labor protection for employees, providing legal advice and services for employees, helping employees in difficulty, send warm for employees, and participating in legislation, democratic management of the unit, collective contracts and other rights protection expenditures.
(three) the expenses incurred by the trade union in training trade union cadres, strengthening its own construction and carrying out business work. Including teaching materials and lecture fees for trade union cadres and activists to study and train; Awards in recognition of outstanding trade union cadres and activists; Organizing labor competitions, rationalization proposals, technological innovations and collaborative activities; Convene trade union congresses, committees, audit meetings and trade union professional work meetings; Carry out foreign affairs activities, trade union organization construction, family construction activities and large-scale special research; Audit funds, grass-roots trade union office, travel expenses and other special business expenses.
(four) the expenditure incurred by the trade union in construction projects, equipment and tools purchase, large-scale repair and information network purchase and construction. Including buildings, office equipment, special equipment, transportation, large-scale repairs, information network purchase and construction and other capital expenditures.
(5) Subsidies to institutions that are managed by trade unions and independently account for culture, sports, education and provide living services for employees, as well as expenditures of institutions that are not independently accounted for.
(six) the 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.
(7) Necessary expenditures other than the above-mentioned expenditure items.
The scope of the trade union's prohibition of spending
Trade union funds are not allowed to be used for expenses other than serving the masses of workers and carrying out trade union activities.
1. Trade union funds are not allowed to buy shopping cards, vouchers, etc. And engage in activities such as treating guests and giving gifts.
2, are not allowed to violate the provisions on the use of trade union funds, spamming allowances, subsidies, bonuses.
3. Trade union funds are not allowed to pay for high-consumption entertainment and fitness activities.
4. All units are not allowed to administratively trade union accounts and illegally set up "small treasuries".
5. It is forbidden to merge the trade union account into the administrative account of the unit, so that the trade union expenditure is out of control.
6, no interception, misappropriation of trade union funds.
7. Trade union funds shall not participate in illegal fund-raising activities or provide economic guarantee for illegal fund-raising activities.
8. Trade union funds are not allowed to be used to reimburse expenses unrelated to trade union activities.