The All-China Federation of Trade Unions has issued a notice. Will public institutions pay welfare during the Spring Festival this year?

According to: (Chief Engineer's Office [2014] No.23), it is clearly stipulated: "Collective welfare expenditure of workers organized by trade unions. It is mainly used for trade union organizations to distribute a small number of holiday solatium, personal and family difficulties subsidies, and birthday condolences to all members on holidays. "

However, because it is still in a sensitive period such as the eight regulations, the specific policies of governments at all levels have not yet come down. The Federation of Trade Unions is talking about a small number of holiday condolences, and no one has counted the number. Leaders of various organs and institutions may not dare to send it. Your company may not dare to take this risk when Spring Festival travel rush starts this year!

Notice of the General Office of the All-China Federation of Trade Unions on Strengthening the Management of Funds Revenue and Expenditure of Grassroots Trade Unions (General Office [2014] No.23)

Federation of Trade Unions of all provinces, autonomous regions and municipalities directly under the Central Government, National Industrial Trade Unions, Central directly under the authority Federation of Trade Unions, Central State Organs Federation of Trade Unions, all departments and directly affiliated units of the Federation:

In order to implement the Eight Provisions of the Central Committee on Improving Work Style and Keeping Close Contact with the Masses, the Regulations of Party and Government Organs on Strictly Saving and Opposing Waste, and the Implementation Measures of the All-China Federation of Trade Unions on Implementing the Eight Provisions of the Central Committee on Improving Work Style and Keeping Close Contact with the Masses [No.80 [20 12]] and the Notice on Strengthening the Financial Management and Audit Supervision of Trade Union Funds [5 1 2]

First, the basic principles of trade union funds revenue and expenditure management

Grass-roots trade union organizations should conscientiously implement the relevant provisions of the Central Committee on thrift and the spirit of the Notice of the All-China Federation of Trade Unions on Strengthening Financial Management and Audit Supervision of Trade Union Funds, effectively manage and make good use of trade union funds, carry forward the fine tradition of hard work and plain living, effectively strengthen the management of trade union funds revenue and expenditure, resolutely stop extravagance and waste, and use funds reasonably and effectively. It is necessary to adhere to the direction of trade union funds serving trade union work and employees, ensure that trade union funds are taken from and used by employees, spend more trade union funds on employees, do practical things, do good deeds and solve difficult problems for employees, and let trade union funds really benefit employees and trade union members.

Grass-roots trade union funds revenue and expenditure management should implement the following principles:

(1) The principle of obeying the law. The revenue and expenditure of various funds must strictly implement the relevant provisions of the central government, national laws and regulations, local governments and the All-China Federation of Trade Unions, conscientiously implement the financial accounting system of trade unions, and abide by financial discipline.

(2) The principle of legal acquisition. The income of grass-roots trade unions is obtained in accordance with the provisions of the Trade Union Law of People's Republic of China (PRC) and the Articles of Association of China Trade Unions.

(3) The principle of capital independence. Grass-roots trade unions shall obtain the legal person status of social organizations according to law, open separate bank accounts and conduct independent accounting of trade union funds.

(4) The principle of budget management. All expenditures of grass-roots trade union funds should be included in the budget management and implemented in accordance with the Measures for the Administration of Trade Union Budget of the National Federation of Trade Unions.

(5) the principle of serving employees. The use of grass-roots trade union funds should focus on key points, optimize the expenditure structure, concentrate financial resources to safeguard the legitimate rights and interests of workers, and carry out staff services and trade union activities.

(6) the principle of thrift. Grass-roots trade unions should implement the requirements of the central government to practice strict economy and oppose waste, calculate carefully, do more with less money, save expenses and improve the efficiency of capital use.

(7) the principle of democratic management. It is necessary to rely on employees and trade union members to manage and make good use of funds, publish accounts regularly, implement democratic management, and accept the supervision of employees and trade union members and the examination of the fund review Committee.

Second, the income range of trade union funds

The income from the funds of grass-roots trade unions shall be obtained in strict accordance with the provisions of the Trade Union Law of People's Republic of China (PRC) and the Articles of Association of China Trade Unions. Including:

(1) Membership dues paid by trade union members.

(2) Funds allocated to trade unions by units that establish trade union organizations at a monthly rate of 2% of the total wages of all employees, or funds allocated to grass-roots trade unions at a prescribed proportion after the higher-level trade unions entrust the tax authorities to collect trade union funds.

(3) Trade union subsidies at higher levels.

(four) the administrative units in accordance with the "People's Republic of China (PRC) Trade Union Law", "China Trade Union Constitution" and the relevant provisions of the state to give subsidies to trade unions.

(five) the income paid by the enterprises and institutions affiliated to the trade union.

(six) the income of foreign investment by grass-roots trade unions.

(7) Other income.

Third, the scope of trade union funds.

All trade union funds should be used to serve employees and carry out trade union activities. Grass-roots trade unions shall pay their funds in full and on time in accordance with the proportion of funds allocated by provincial trade unions. Trade union expenses include:

(a) the expenses incurred by the trade union in carrying out education, sports, publicity and other activities for its members and other employees; Grass-roots trade unions use all the membership fees paid by their members for trade union activities.

1. Employee education. Textbooks, teaching AIDS and consumables needed by trade unions to carry out employee education, amateur culture, technology and skills education; Information needed for staff education and teachers' remuneration; Excellent student award [including self-taught examination]; Trade unions provide workers with training in law, politics, science and technology, commerce and reemployment.

2. Cultural and sports activities. For trade unions to carry out amateur literary and artistic activities, holiday parties, literary and artistic creation, fine arts, calligraphy, photography and other activities; Purchase and maintenance of equipment, equipment and supplies required for cultural and sports activities; Cultural performances, sports competitions and incentive fees; Food subsidies, night meals, etc. Spending in various activities as required; Use membership fees to organize members to watch movies and carry out group activities such as spring outing and autumn outing.

3. Publicity activities. To carry out political, current affairs, policies, scientific and technological lectures, reports and other publicity activities for trade unions; Supplies consumed by trade unions in organizing technical exchanges, staff reading activities, online publicity, exhibitions, blackboard newspapers and other activities; Publicity fees for major festivals organized by trade unions; Libraries and reading rooms organized by trade unions need books, trade union newspapers and materials.

4. Other activities. In addition to the above expenditures, expenditures for trade unions to carry out skills competitions and other activities.

(two) the expenditure directly used by the trade union to safeguard the rights and interests of employees. Including the expenses incurred by the trade union in coordinating labor relations and mediating labor disputes, carrying out labor protection for employees, providing legal advice and services for employees, helping employees in difficulty, send warm for employees, and participating in legislation, democratic management of the unit, collective contracts and other rights protection expenditures.

(three) the expenses incurred by the trade union in training trade union cadres, strengthening its own construction and carrying out business work. Including teaching materials and lecture fees for trade union cadres and activists to study and train; Awards in recognition of outstanding trade union cadres and activists; Organizing labor competitions, rationalization proposals, technological innovations and collaborative activities; Convene trade union congresses, committees, audit meetings and trade union professional work meetings; Carry out foreign affairs activities, trade union organization construction, family construction activities and large-scale special research; Audit funds, grass-roots trade union office, travel expenses and other special business expenses.

(four) the expenditure incurred by the trade union in construction projects, equipment and tools purchase, large-scale repair and information network purchase and construction. Including buildings, office equipment, special equipment, transportation, large-scale repairs, information network purchase and construction and other capital expenditures.

The Trade Union Law of People's Republic of China (PRC) stipulates that people's governments at all levels, enterprises, institutions and organs shall provide necessary facilities and places for the work and activities of trade unions.

In the case of insufficient administrative expenditure and the balance of grass-roots trade union funds, trade union funds can be used for necessary expenditures.

(5) Subsidies to institutions that are managed by trade unions and independently account for culture, sports, education and provide living services for employees, as well as expenditures of institutions that are not independently accounted for.

(six) the collective welfare expenditure of workers organized by trade unions. It is mainly used for trade union organizations to distribute a small amount of holiday solatium, personal and family difficulties subsidies and birthday condolences to all members on holidays.

(7) Necessary expenditures other than the above-mentioned expenditure items.

Four, strictly control the expenditure of trade unions.

(1) Grassroots trade unions should conscientiously implement the spirit of the People's Republic of China (PRC) Trade Union Law, the Articles of Association of the China Trade Union, the Measures for the Administration of Trade Union Budget of the All-China Federation of Trade Unions and the Notice on Strengthening Financial Management and Audit Supervision of Trade Union Funds, effectively manage and make good use of trade union funds, and strictly control trade union expenditures. All expenditures are subject to the chairman responsibility system under the collective leadership of the trade union Committee, and major expenditures are collectively decided.

(two) trade union funds are not allowed to be used to serve the masses of workers and carry out trade union activities.

1. Trade union funds are not allowed to buy shopping cards, vouchers, etc. And engage in activities such as treating guests and giving gifts.

2 are not allowed to violate the provisions of the use of trade union funds, spamming allowances, subsidies and bonuses.

3. Trade union funds shall not be used to pay for high-consumption entertainment and fitness activities.

4. All units are not allowed to administratively trade union accounts and illegally set up "small treasuries".

5. It is not allowed to merge the trade union account into the unit administrative account, which makes the trade union expenditure out of control.

6. No interception or misappropriation of trade union funds is allowed.

7. Trade union funds shall not be used to participate in illegal fund-raising activities or provide economic guarantee for illegal fund-raising activities.

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

Five, after the issuance of this notice, the All-China Federation of Trade Unions issued on October 28th, 2009/KLOC-0 No.65438 "Measures for the Management of Funds Revenue and Expenditure of Grass-roots Trade Unions" [No.47 [2009] of the Chief Engineer] shall be abolished at the same time.

General Office of All-China Federation of Trade Unions

July 3, 1965 438+04