According to the People's Republic of China **** and the State Trade Union Law, combined with the specific situation of the center's trade unions, the formulation of this provision.
I. The scope and standard of expenditure of trade union funds
(I) staff activities expenditure. Trade unions for members and other educational, cultural, sports, publicity and other activities incurred expenditures, the organization of members to carry out collective activities and members of the special difficulties in the cost of subsidies.
1. Employee education expenses. Expenses for the consumption of teaching materials, teaching aids and supplies, purchase and maintenance of equipment for political, cultural, scientific and technological, business and other amateur educational activities organized by trade unions; office expenses, travel expenses and information expenses of educational personnel; lecture fees of external lecturers; expenses for books, newspapers, magazines and furniture supplies for employees' cultural activities opened by trade unions and other expenses related to employees' education.
2. Cultural and sports activities. The trade union organizes the staff to carry out daily cultural and artistic activities and the purchase of cultural and artistic supplies and other expenditures. Including the organization of cultural and artistic activists to carry out activities to pay for transportation costs, training fees, observation fees, incentive fees, etc.; small musical instruments, clothing, props and the purchase of cultural and artistic equipment maintenance costs; reference materials and a variety of cultural and artistic supplies consumption costs. Costs for excellent literary and artistic creation, performances, TV filming and production, as well as evaluation and reward costs; costs for purchasing various equipment (fixed assets) for literary and artistic activities; costs for literary and artistic performances and other amateur performances that should be borne by the labor union. Expenditures to be borne by the labor union for carrying out amateur sports activities for employees. Including: the purchase of various balls, chess, playing cards, swimming, track and field and other sports sporting goods; the purchase and maintenance of small instruments and large equipment, the purchase and washing costs of athletes' clothing, the incentive fee for activists, the cost of evening meals, observation fees, etc.; and the expenditures of sports meetings or individual competitions that should be borne by the trade union. Cultural performances, participation in the show to obtain outstanding programs and outstanding actors and actresses, collective awards, honor-based, individual awards, the award surface control in the performance of the program within 30%. Reward standards collectively agreed by the Trade Union Committee for approval by the unit leader.
3, publicity activities. To carry out publicity activities should be borne by the trade union costs. Including: the organization of political, current affairs, policy, science and technology, such as reports, lectures, honorariums for reporters; publicity, exhibitions, boards and other consumables required to hold information pictures, paper and other costs; the organization of art, calligraphy, photography, the cost of the activities, the outstanding works of reward fees; publicity equipment purchasing costs, maintenance costs, and so on.
4. Other activity expenses. In addition to the above activities, other activities organized by the trade union expenses, including the cost of special hardship assistance for members paid by the trade union, and so on.
(2) Expenditures for the defense of rights and interests. Expenditures directly used for the defense of employees' rights and interests.
1. Labor relations coordination fees. Expenditures incurred in the coordination of labor relations disputes.
2. Labor Protection Fees. Expenditures incurred in carrying out labor protection of employees.
3. Legal aid fees. Expenditures incurred in providing legal counseling and legal services to the masses of workers.
4. Difficulty worker assistance fees. Expenditures incurred to help workers in difficulty.
5. Warmth Delivery Fee. Expenditures incurred to send warmth to workers.
6. Other rights protection expenditures. Expenditures incurred in addition to the above rights defense activities, such as participation in legislative fees.
(3) Operational Expenditures. Expenditures incurred for the training of trade union cadres, strengthening self-construction and carrying out operational work.
1. Training expenses. The cost of training for trade union cadres and activists organized by the trade union.
2. Meeting expenses. Expenses incurred by trade unions for holding general meetings, committees, audit committees, and professional work meetings of trade unions.
3. Foreign affairs expenses. Trade unions to carry out foreign affairs activities related to the expenditure incurred.
4. Special business expenses. Expenditures incurred for special operations such as organization construction, assessment and recognition, home-building activities, large-scale thematic research, and special funds for audit.
5, other special expenses. There is no clear subject, related to the trade union business, does not belong to the above business expenses of other costs.
(4) Administrative Expenses. Trade unions for the administration, logistics and other daily expenditures incurred.
1. Salary and welfare expenses. Expenditures of full-time staff and hired personnel of various types of labor compensation, as well as for the above personnel to pay the various social insurance premiums, etc.. Including: basic salaries, allowances, bonuses, social security contributions, food subsidies and so on.
2. Expenditure on goods and services. Expenditures for the purchase of goods and services (excluding expenditures for the purchase of fixed assets). Including: office expenses, printing costs, consulting fees, handling fees, water, electricity, postage and electricity, property management costs, transportation costs (fuel, insurance, maintenance, other transportation costs), travel expenses (accommodation, travel, meal subsidies, miscellaneous expenses), maintenance (maintenance) costs, leasing costs, hospitality (meals, other hospitality), special materials, labor costs, commissioned services, labor union funds, welfare costs, etc..
3. Subsidies to individuals and families. Expenditures for subsidies to individuals and families. Including: severance pay, retirement pay, severance pay, pensions, living allowances, medical expenses, housing provident fund, rental subsidies, housing subsidies and so on.
4. Other administrative expenses. Other expenditures that cannot be classified into the above economic accounts.
(5) Capital Expenditures. The actual expenditures incurred by the labor union to engage in construction works, purchase of equipment and tools, large-scale repairs and information network purchase and construction.
1, the purchase and construction of buildings. Expenditures for the purchase and self-construction of office buildings, warehouses, canteens and other buildings (including ancillary facilities, such as elevators, communication lines, cables, water and gas pipelines, etc.).
2, office equipment acquisition. Expenditures for the acquisition of office furniture and office equipment included in the scope of fixed asset accounting.
3, the acquisition of specialized equipment. Acquisition of specialized equipment with a special purpose, included in the scope of accounting for fixed assets of all types of expenditures.
4, the acquisition of transportation. Expenditures for the acquisition of various types of transportation (including vehicle purchase tax).
5, large-scale repairs. Various types of equipment, buildings and other large-scale repair expenditures.
6, information network purchase and construction. Expenditures for the information network. Such as computer hardware, software acquisition, development, application expenditures. Purchase of computer hardware, software, etc. does not meet the criteria for recognition of fixed assets, not accounted for in this account.
7. Other capital expenditures. Other capital expenditures not included in the above accounts.
6) Other Expenditures. Expenditures other than the above expenditure items of labor unions at all levels. Such as asset losses, net loss on disposal of fixed assets, donation expenditure and the provision of relevant special funds in accordance with the provisions.
(vii) Expenditure items not covered by the above scope that do belong to the work of labor unions are decided to be spent according to the actual situation without violating the financial discipline.
Related Knowledge:
A. Trade union funds are withdrawn at 2% of the total wages, and 50% of the total wages are paid in and retained by the enterprise for the use of trade union expenditures. As to whether the unit can allocate more dues from its own funds, this is not explicitly provided.
Second, the scope of expenditure of labor union funds have specific provisions.
The scope of expenditure of labor union funds includes: hardship assistance, employee welfare, competition activities, employee recognition, welfare facilities, cultural and sports activities, education and visit fees, management funds and contributions to the funds.
1. Employee Welfare Expenses: Accounting for employee's birthday subsidy fee, employee's marriage congratulation gift fee, except for personal resignation of transferred and retired employee's souvenir fee, major festivals to the employee's condolences (gold) fee, death of an immediate family member, the visitation fee for sick employees, the administrative and trade union leaders of the home visit fee, the visit fee of the company's old leaders.
"Employee Welfare Expenses" in the expenditure of **** the following standards:
Employee birthday subsidies 80 yuan / person
Employee wedding gift fee 200 yuan / person
Employee retired from the transfer of souvenirs 200 yuan / person
Employee death of immediate family members 200 yuan/person
Major holiday condolence staff fee of 100-200 yuan/per holiday
2, difficult to subsidize the cost: accounting for employees enjoying the "low income" families and employees due to poverty, illness, serious illnesses and difficulties, work-related injuries during the treatment period, or other reasons for temporary difficulties in the subsidy fee.
3. Competition fees: accounting for labor competitions organized by the trade union and with the administrative organization of labor competitions, knowledge competitions, skills assessment and educational activities related to safety, environmental protection, production, fire and other special topics and prizes.
4, employee recognition fees: accounting for the company's outstanding employees, job competence, production pacesetter and make outstanding contributions to the recognition of personnel costs.
5, welfare facilities: accounting for all types of welfare facilities, assets, tools and appliances, and other tangible assets, facilities and costs.
6, cultural and sports activities: accounting for the organization of cultural and sports activities and the acquisition of equipment for cultural and sports activities.
7, education and visit fees: accounting for the organization of staff visits, exhibitions, film viewing costs.
8. Management expenses: accounting for the books, forms, stationery and other office expenses required for the management of trade unions and the cost of subsidies for part-time management personnel; accounting for the interest income on the trade unions' "bank deposits" account (reduced by this account).
9. Contributed Funds: Accounting for the standardized contribution of union funds according to the provisions of the higher-level trade unions.