According to the "Supplementary Notice on the "Notice on Strengthening the Management of Funds Receipts and Expenditures of Grassroots Trade Unions"":
2. The "Notice" stipulates that grassroots trade union organizations shall distribute funds to all members during holidays A small amount of holiday comfort. The "holidays" refer to statutory holidays stipulated by the state; "holiday condolences" are in principle items that comply with Chinese traditional holiday habits and some daily necessities necessary for employees. The standard for "a small amount" is determined by provincial trade unions based on actual local conditions.
Extended information:
Trade union funds are mainly used for employee education and trade union activities, and their expenditure range is as follows:
1. Expenditure on publicity activities. This includes the trade union’s daily study and labor competitions, publicity expenses for holding various reports, exhibitions, lectures and other technical exchanges, as well as the purchase and maintenance of various publicity tools and collective subscriptions to newspapers and magazines.
2. Expenditures on literary and artistic activities. This includes the equipment purchase and maintenance costs required for the union to carry out amateur literary and artistic activities, as well as the funds for organizing parties, art exhibitions and other literary and artistic activities; it also includes the equipment purchase, maintenance and daily expenses for the Workers’ Cultural Palace, workers’ clubs and workers’ libraries.
3. Expenditure on sports activities. Including equipment purchase and maintenance costs, funding, sports supplies and clothing costs for various sports activities organized by the union.
4. Trade union cadre training fees refer to the cost of training full-time trade union personnel.
5. Expenditures related to trade union administrative fees. Including the personnel expenses, office expenses, travel expenses and other expenses for the full-time staff of the trade union.
6. Subsidy expenditure. Including hardship subsidies for trade union members and subsidies for employee collective welfare undertakings.
7. Salaries of full-time trade union personnel. The wages of full-time workers of the trade union are paid by the trade union funds, and other benefits are the same as those of other employees of the company and are borne by the company.
Not accruing trade union funds temporarily
1. Enterprises that have not established a trade union organization do not need to accrue trade union funds.
2. Enterprises that are in a state of suspension or semi-suspension of production do not need to accrue union funds.
However, the above two regulations vary from place to place. For specific circumstances, you should check with the relevant local trade union organization.
Scope, proportion and payment calculation formula
1. The scope of the national tax collection of union funds: all enterprises and institutions that have established trade union organizations (units directly managed by the Provincial Federation of Trade Unions and municipal finance Except for party and government agencies and public institutions with full budget allocation).
2. The proportion of trade union funds collected by the state tax: 50% of the trade union funds accrued by enterprises and institutions based on the total wages of all employees 2 should be turned over to the superior trade union. (The collection ratio of provincial industrial union units in Han and vertical management units is separately stipulated)
3. Calculation and payment formula: total salary of all employees of the unit × 2
Ningxia Party Building Network - Regarding the "Notice on Strengthening the Management of Funds Receipts and Expenditures of Grassroots Trade Unions"
Baidu Encyclopedia - Trade Union Funds