Membership dues paid by trade union members naturally belong to the value of their labor force. Trade union funds are obtained in accordance with state laws, and the legality of their sources is protected by state laws, and no organization or individual may interfere. The following is the personal payment standard of trade union membership dues for 20 17. Welcome to refer to!
20 17 individual payment standard of trade union dues
According to the Notice of the All-China Federation of Trade Unions on Collecting Trade Union Membership Fees, "trade union members should pay 0.5% of their monthly salary to trade union organizations". And they are all reserved for the grassroots, and there is no solution.
The payment of membership dues by trade union members is the embodiment of the concept of membership organization, the obligation that trade union organizations must perform, and the material basis for ensuring that members can enjoy certain rights, which is determined by the nature and tasks of trade unions.
The All-China Federation of Trade Unions stipulates: "Members shall pay their dues on a monthly basis". According to the actual situation in our district, the membership fee is paid once a year. The membership fee should be based on my latest salary standard. Union dues are paid according to the total monthly salary. After the employee's position or title is promoted or his salary is adjusted, he shall pay the membership fee according to the new salary standard from the time he receives the new monthly salary.
Questions and Answers on Trade Union Funds Management Policy
1, what is a trade union?
The trade union in China is a mass organization of the working class led by the Production Party of China, a bridge and link between the Party and workers, an important social pillar of the state power, and a representative of the interests of its members and workers. Trade unions in China take the Constitution as the basic activity criterion, and independently carry out their work in accordance with the Trade Union Law of People's Republic of China (PRC) and the Articles of Association of China Trade Union, and exercise their rights and perform their obligations according to law. The basic duty of a trade union is to safeguard the legitimate rights and interests of workers.
2. Which units need to establish trade unions?
Article 3 of the Trade Union Law of People's Republic of China (PRC) stipulates that in enterprises, institutions and organs in China, manual workers and mental workers whose main source of livelihood is wage income, regardless of nationality, race, sex,
Occupation, religious belief and education level should all join and organize trade unions according to law.
On the right. No organization or individual may obstruct or restrict it.
Article 10 of the Trade Union Law stipulates: "Enterprises, institutions and organs with more than 25 members shall establish grass-roots trade union committees; If there are less than twenty-five people, a grass-roots trade union committee may be established separately, or a grass-roots trade union committee may be jointly established by members of two or more units to organize members to carry out activities.
Article 4 of the Measures for the Implementation of People's Republic of China (PRC) Trade Union Law in Zhejiang Province stipulates that enterprises and institutions shall establish trade union organizations according to law within one year of opening or establishment.
3. Which units need to allocate trade union funds?
Article 42 of the Trade Union Law of People's Republic of China (PRC) stipulates that enterprises, institutions and organs that establish trade union organizations shall pay 2% of the total wages of all employees to the trade union on a monthly basis. "
4. which units need to pay the preparatory fund for the construction meeting?
Article 4 of the Measures of Zhejiang Province for Implementing the Trade Union Law of People's Republic of China (PRC) stipulates: "Enterprises and institutions shall not establish trade unions within one year after opening or establishment. From the first month after the expiration, the local Federation of Trade Unions, industrial trade unions or township and street trade unions shall collect preparatory funds in accordance with the prescribed standards for the allocation of trade union funds to assist and support workers to form trade unions. After the establishment of the trade union, it will be returned to the grassroots trade union in accordance with the proportion stipulated in the management of trade union funds. "
5. What is the main purpose of trade union funds?
According to Article 42 of the Trade Union Law of People's Republic of China (PRC),
Trade union funds are mainly used to serve employees and trade union activities. The specific measures for the use of funds shall be implemented in accordance with the provisions of the Trade Union Accounting System, the Measures for the Administration of Trade Union Budget and the Measures for the Administration of Funds Revenue and Expenditure of Grassroots Trade Unions.
6. Why do you entrust local taxes to collect union funds?
At present, all provinces (cities) in China have basically realized that trade union funds are collected by tax authorities, which has achieved remarkable results and accumulated useful experience. Judging from the existing practice, it is urgent to collect trade union funds (preparatory funds for the establishment of trade unions) from local taxes, bring the collection of trade union funds into the legal track, enhance the legal awareness of distributing trade union funds, and maintain the seriousness of the law; It is an effective measure to use the collection platform of local tax authorities to make payment units consciously declare and pay trade union funds within a time limit; It is an objective requirement to strengthen the pre-tax deduction management of trade union funds and promote the fair development of enterprises. Local tax is levied on trade union funds (preparatory funds for the establishment of the association), which is convenient for payment units to pay trade union funds while reporting taxes to the local tax authorities, simplifying procedures and improving efficiency; Work better for trade union organizations at all levels and give full play to the role of trade union organizations.
It is very important to perform the function of safeguarding the legitimate rights and interests of employees according to law.
Meaning of.
7, local tax collection of enterprise trade union funds (construction fund) whether to increase?
burden
According to the Trade Union Law and other laws and regulations, it is the legal obligation of enterprises and institutions to allocate trade union funds. The collection of trade union funds and trade union preparation funds by local tax authorities is only a change in the collection method, and the responsibility and obligation of the unit to allocate trade union funds according to law remain unchanged, without increasing the burden on enterprises.
8, trade union funds (construction fund) collection basis
The collection of trade union funds (trade union preparation funds) is mainly based on relevant laws, regulations and rules such as the Trade Union Law of People's Republic of China (PRC), the Articles of Association of China Trade Union, and the Measures for Implementing the Trade Union Law of People's Republic of China (PRC) in Zhejiang Province. At the same time, in accordance with the Notice of Taizhou Municipal People's Government Office on Printing and Distributing the Interim Measures for the Administration of Trade Union Funds Allocation in Taizhou (Taifuban [2014] No.35) and the Notice of Xianju County People's Government Office on Printing and Distributing the Implementation Opinions on the Administration of Trade Union Funds Allocation in Xianju County (20 15),
9, to the local tax authorities to declare the payment of trade union funds process
(1) Payment verification: The list of enterprises (units) that need to pay trade union funds (trade union preparation funds) and the rate shall be determined by the county Federation of Trade Unions.
(2) Declaration and payment: union funds are declared and paid monthly. The payer shall fill in the comprehensive tax (fee) declaration form of Zhejiang Local Taxation Bureau within the specified reporting period every month, and report and pay the current trade union funds (preparatory funds for the establishment of the association) to the competent local tax authorities on time and in full.
(3) Payment voucher: the voucher issued by the local tax department for collecting trade union funds (trade union preparation funds) shall be handled in accordance with the relevant provisions of the local tax department for collecting taxes and issuing bills.
(4) Payment consultation: If the payment unit is in doubt about how to calculate the trade union funds, it can consult the local Federation of Trade Unions for relevant policies. If the payer has any questions about the declaration and payment of trade union funds, he can call the Xianju local tax service hotline or log on to the Xianju local tax portal to understand the relevant process.
10, the base and proportion of trade union funds collected by local taxes (preparatory funds for the establishment of associations)
The collection base of trade union funds (trade union preparation funds): temporarily based on the number of enterprises paying social insurance and the average wage base of employees in Zhejiang Province last year, calculated according to a certain proportion.
The collection ratio of trade union funds (preparatory funds for the establishment of trade unions): First, the local tax department collects trade union funds according to 0.8% of the collection base for units that have established trade unions. Second, the provincial enterprises and institutions such as finance and electric power that have built trade unions, and the local tax department collects trade union funds according to the relevant provisions of the Provincial Federation of Trade Unions. The third is to start a business or set up a unit 1 year without a trade union. The local tax department collects the funds for the establishment of the trade union according to 0.8% of the collection base.
1 1. What are the regulations on the bill handling and pre-tax expenses of local tax collection of trade union funds (preparatory funds for the establishment of the conference)?
The local tax department collects 0.8% of the trade union funds (preparation funds), which shall be handled with reference to the relevant provisions of the local tax department on collecting taxes (fees) and issuing bills. Trade union funds (preparation funds) are allocated to the unit trade union according to 1.2%, and the special invoices for trade union funds are used uniformly. The part of the trade union funds allocated by the enterprise (preparation funds) that does not exceed 2% of the total wages is allowed to be deducted before tax with the payment voucher.
12, Procedure for Refunding Trade Union Funds (Establishment of Trade Union Preparatory Fund)
Due to the wrong payment of excessive trade union funds, the payment unit shall submit a written application to the Federation of Trade Unions, and after verification and official seal by the Federation of Trade Unions, it shall be sent to the local tax department for refund.
13. How to deal with units that do not pay fees according to regulations?
Failing to pay or overdue payment of trade union funds (trade union preparation funds) according to the implementation of Zhejiang Province
14, how to deal with units that refuse to form trade unions?
Article 50 of the Trade Union Law stipulates: "If an employee is prevented from joining and organizing a trade union according to law or a superior trade union helps and guides an employee to form a trade union, the labor administrative department shall order him to make corrections; Refuses to correct, by the labor administrative department to the people's governments at or above the county level; If violence, threats and other means obstruct serious consequences and constitute a crime, criminal responsibility shall be investigated according to law. "
15, what are the measures for the supervision and management of trade union funds?
Article 44 of the Trade Union Law stipulates: "Trade unions shall, according to their funds.
The principle of independence, the establishment of budget, final accounts and capital review and supervision system. Trade unions at all levels shall establish funds review committees. The income and expenditure of trade union funds at all levels shall be reviewed by the trade union funds review committee at the same level, and shall be reported to the general meeting of members or the general meeting of members on a regular basis and subject to supervision. The trade union general assembly or the general assembly has the right to put forward opinions on the use of funds. The use of trade union funds is subject to state supervision according to law.