If there is no trade union, does the enterprise have to pay the trade union funds? How to deal with the trade union funds? What are the precautions for declaration? Let's take a look~

If I have not established a trade union, do I need to pay union funds?

Response:

According to the notice of the Jiangxi Provincial Federation of Trade Unions, the Jiangxi Provincial Department of Finance and the Jiangxi Provincial Taxation Bureau of the State Administration of Taxation on printing <江西省工会经费征缴管理办法>and distributing (Gan Gong Tong Zi [2019] No. 14):

Article 2 Enterprises engaged in production and operation within the administrative area of this province and public institutions, organs and other social organizations within the administrative area of this province shall be obligors to pay trade union funds and trade union reserve funds.

Enterprises, public institutions, organs, and other organizations that have established trade union organizations shall pay trade union funds, and enterprises, public institutions, organs, and other organizations that have not established trade union organizations shall pay trade union reserve funds (trade union funds and trade union reserve funds, hereinafter referred to as trade union funds) during the period of preparation for the establishment of trade union organizations.

……

If a trade union organization has not been established, it shall go through the formalities of paying the trade union reserve fund with the in-charge taxation authorities in the first month after the expiration of one year from the date of establishment or establishment, and pay the trade union reserve fund during the period of preparation for the establishment of the trade union organization.

In fact, it is not a local regulation in Jiangxi, according to Article 1 of the Notice of the General Office of the All-China Federation of Trade Unions on Standardizing the Collection and Management of Preparatory Funds for the Establishment of Trade Unions (Ting Zi [2021] No. 20):

In accordance with the relevant provisions of the Trade Union Law of the People's Republic of China and the Constitution of Trade Unions of China, higher-level trade unions should intensify their work to help and guide the employees of enterprises, public institutions, organs and other social organizations (hereinafter collectively referred to as preparatory units) that have not yet established trade unions to prepare for the establishment of trade union organizations.

Starting from the month following the approval of the higher-level trade union for the establishment of the trade union, the preparatory unit shall pay 2% of the total wages of all employees to the higher-level trade union every month. In the case of entrusting the collection of preparatory funds for the establishment of trade unions, the trade union at the higher level shall provide the collection department with information such as the name of the preparatory unit, the number of employees, the total salary, and the preparatory funds for the establishment of the union.

In other words, regardless of whether the enterprise has established a trade union or not, it needs to pay union funds.

How is the union fund calculated and how is it returned?

According to the notice of the General Office of the All-China Federation of Trade Unions on the implementation of the support policy for the full return of trade union funds for small-amount payment trade union organizations (Ting Zi [2022] No. 47):

From January 1, 2023, we will continue to implement the support policy of full refund of trade union funds for small-amount payment trade union organizations. During the period from 2023 to 2024 (tentatively 2 years), the trade union funds paid by the small-paying trade union organizations with annual trade union funds of less than 10,000 yuan (exclusive) will be fully refunded.

1. What are the sources of trade union funds?

2. What are the "all employees"?

3. How is "gross salary" calculated?

4. How to pay the accrued trade union funds?

5. How to use the trade union funds?

In addition to the above, the following provisions shall be strictly enforced:

1. It is not allowed to use trade union funds to entertain guests and give gifts.

2. It is forbidden to violate the regulations on the use of trade union funds and issue bonuses, allowances and subsidies indiscriminately.

3. It is forbidden to use trade union funds to engage in high-consumption entertainment and fitness activities.

4. Units are not allowed to use trade union accounts for administration and set up "small treasuries" in violation of regulations.

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. It is forbidden to withhold or misappropriate trade union funds.

7. It is not allowed to use trade union funds to participate in illegal fund-raising activities, or to provide economic guarantees for illegal fund-raising activities.

8. It is not allowed to use trade union funds to reimburse expenses unrelated to trade union activities.

The tax on union funds will be processed

1. How to account for the funds allocated by the enterprise to the trade union?

Enterprises shall carry out accounting treatment according to whether they have established trade union organizations:

Example:

The total salary of the enterprise in the current month is 100,000 yuan, and the trade union fund is 2,000 yuan, assuming:

If a trade union organization has been established, 40% of the trade union funds totaling 800 yuan will be paid to the superior trade union, and 60% of 1,200 yuan will be allocated to the company's trade union

If no trade union organization is established, 100% of the trade union funds shall be paid to the superior trade union;

The accounting entries are as follows:

2. How to deduct trade union funds before tax?

Note: The pre-tax deduction of trade union funds must obtain legal bills, such as:

Special receipts for union fund income

Legal and valid vouchers for the collection of trade union funds

3. What should be done with the union funds that have been returned?

If the trade union organization of the enterprise has established a separate account for the accounting of trade union funds, then the returned trade union funds shall be directly entered into the account of the trade union organization and accounted for as the income of the trade union organization.

If the trade union organization of the enterprise has not established a separate account for the accounting of trade union funds, then the returned trade union funds shall be entered into the bank account of the enterprise.

When receiving the return of union funds:

Borrow: Bank deposit

Credit: Other Payables - Trade Union Funds

When a trade union organization pays for its activities:

Borrow: Other payables - trade union funds

Credit: Bank Deposits/Cash on Hand

The returned trade union funds are organized by the trade unions of the enterprise, mainly used for the activities of employees or trade unions, and are separately accounted for, and belong to the special funds, not for the enterprise, so they cannot be used as the income of the enterprise;

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