Party and group expenses cannot be included in trade union funds
"Notice of the All-China Federation of Trade Unions on Strengthening the Management of Funds Receipts and Expenditures of Grassroots Trade Unions" (issued by the General Workers' Office [2014] No. 23) Article 3: The scope of trade union expenditures stipulates that all trade union funds should be used to serve employees and carry out trade union activities. Grassroots trade unions shall turn over funds in full and in a timely manner in accordance with the fund sharing ratio determined by the provincial trade union. Union fund expenditures include:
(1) Expenses incurred by the trade union from carrying out educational, cultural, sports, publicity and other activities for members and other employees. expenditure. Grassroots trade unions should use all dues paid by members for membership activities.
1. Employee education. Textbooks, teaching, and consumable supplies used by trade unions to carry out staff education, amateur culture, technology, and skills education; materials required for staff education, teacher salaries; awards for outstanding students (including self-study); trade unions organize legal, political, and technological events for employees , business, re-employment and other knowledge training.
2. Cultural and sports activities. Used for the trade union to carry out various activities such as employee industrial and artistic activities, festival parties, literary creation, art, calligraphy, photography, etc.; purchase and maintenance fees for equipment, equipment and supplies required for cultural and sports activities; cultural performances, sports competitions and incentive fees ; Meal subsidies, night meals, etc. as required for various activities; use membership fees to organize members to watch movies, carry out spring outings and autumn outings and other collective activities.
3. Promotional activities. Supplies used for trade unions to carry out publicity activities such as politics, current affairs, policies, scientific and technological lectures, and report meetings; trade unions organize technical exchanges, employee reading activities, online publicity, and hold exhibitions, blackboard newspapers and other small publications; publicity fees for major festivals organized by trade unions; trade unions Books required for the library and reading room, trade union newspapers and periodicals, and materials fees, etc.
4. Local activities. In addition to the above-mentioned expenditures, various expenditures are used for the skills competition fees and local activities carried out by the trade union.
(2) Expenditures directly used by the trade union to safeguard the rights and interests of employees. Including expenditures incurred by the union to coordinate labor relations and mediate labor disputes, carry out employee labor protection, provide legal advice and legal services to employees, assist employees in need, send warmth to employees, etc., and participate in legislation, democratic management of the unit, and collective contracts and other rights protection expenses.
(3) Various expenditures incurred by the trade union to train trade union cadres, strengthen its own construction and carry out business work. Including the teaching materials and lecture remuneration required for the study and training of trade union cadres and activists; selecting and commending rewards for outstanding trade union cadres and activists; organizing labor competitions, rationalization suggestions, technological innovation and collaboration activities; convening trade union congresses and committees , economic review meetings and trade union professional work meetings; carrying out foreign affairs activities, trade union organization building, home-building activities, large-scale special surveys; expenditures for economic review funds, grassroots trade union offices, travel and other special business.
(4) Expenditures incurred by the trade union in connection with construction projects, purchase of equipment and tools, large-scale repairs, and purchase and construction of information networks. Including capital expenditures such as the purchase and construction of houses and buildings, the purchase of office equipment, the purchase of special equipment, the purchase of transportation vehicles, large-scale repairs, the purchase and construction of information networks, etc.
The "Trade Union Law of the People's Republic of China" stipulates that people's governments at all levels and enterprises, institutions and agencies shall provide necessary facilities, activity venues and other material conditions for trade unions to work and carry out activities.
If there is insufficient funds for administrative capital expenditures and the grassroots trade union has a surplus of funds, the trade union funds can be used for necessary capital expenditures.
(5) Subsidies to independently accounted public institutions such as culture, sports, education, and life services that are managed by trade unions and serve employees, and various expenditures of non-independently accounted public institutions.
(6) Expenditures on collective welfare of employees organized by trade unions. It is mainly used by trade union organizations to distribute a small amount of holiday gifts to all members during holidays, subsidies for individual members and their families when they encounter difficulties, and condolences for members on their birthdays.
[7] Necessary expenses other than the above expenditure items.