Trade union funds refer to the expenses required for trade unions to obtain and carry out normal activities according to law. According to the Trade Union Law of People's Republic of China (PRC), the main sources of trade union funds are the membership dues paid by trade union members and the funds allocated to trade unions at the rate of 2% of the total wages of all employees every month, of which 2% of trade union funds are the most important source of funds.
2. "Composition of total wages". The "total wages" of all employees in units owned by the whole people refers to the total amount of labor remuneration actually paid by the state to all employees within a certain period (year, quarter, month and day). Whether it comes from the wage account or from other funds outside the wage account (such as handling fees, material fees, processing fees, employee welfare fees, enterprise funds, enterprise profit retention and business income of affiliated institutions, etc.). ); Whether it is paid in the form of money or in kind, it should be calculated in the total wages. The composition of total wages is as follows:
(1) Various salaries.
(1) Hourly wage: the labor remuneration paid to employees according to the hourly wage standard, including the hourly wage paid for completing the work according to the hourly wage standard; Due to illness, work injury, maternity leave, family planning leave, family leave, regular leave, Ministry, study, fulfilling national or social obligations, etc., the wages paid by the hourly wage or a certain proportion of the hourly wage, and the living allowance of the apprentice.
② Basic salary: the salary determined by "basically maintaining the basic living expenses of staff" according to the provisions of document Zhong Fa [1985]9.
(3) Post salary: According to Zhong Fa (1985) No.9 document, the salary is determined according to the post, responsibility, complexity and business level of the staff.
④ Piece-by-piece wage: the labor remuneration paid to employees according to the piece-by-piece unit price of their work. Including excessive progressive piece-counting, direct unlimited piece-counting, limited piece-counting, over-quota piece-counting, lump-sum piece-counting according to workload, commission according to turnover, over-quota piece-counting and other wage systems or methods.
⑤ Overtime pay: Labor remuneration paid to employees who work on statutory holidays and public holidays, and employees who extend their working hours beyond normal working days.
⑥ Others: wages paid according to national regulations. Such as retaining wages, increasing wages, adjusting wages to reissue last year's wages, etc.
(2) various bonuses. An encouragement to overwork workers is to reward advanced workers with excellent production performance and pay labor remuneration in addition to standard wages.
① Various production (business) awards: such as quality award, safety award, early completion award, comprehensive award, year-end award, labor bonus, theater award, teacher award, etc.
(2) Saving prizes: including saving prizes for specific fuels and raw materials.
(8) Labor competition awards: including all kinds of in-kind awards and bonuses given to advanced collectives, advanced individuals and model workers.
(4) Reward for increasing revenue and reducing expenditure: the reward given to employees by increasing revenue and reducing expenditure of administrative funds of government agencies and institutions.
⑤ Other bonus: the "plugging bonus" paid by the railway and transportation departments from the income of ticket replacement.
6. Labor dividends of collectively-owned units.
(3) various allowances. Labor remuneration paid to employees in the form of allowances to compensate them for extra or special labor consumption and ensure that their salary level is not affected by special conditions. Including:
(1) Post allowances with high labor intensity and poor working conditions: such as outdoor, high altitude, underground, mobile construction, forest area, high temperature, bad weather station, microwave station, cold storage, waste recycling post, sanitation and epidemic prevention, medical care, scientific and technological health care, as well as night shift allowance, night meal fee, shift Chinese food, etc.
② Length of service, teaching experience, length of service allowance for nurses, etc.
③ Technical allowance. Such as special-grade teachers, scientific research, technical subsidies for excellent athletes, sports subsidies, etc.
(4) allowances for primary and secondary school team leaders and class teachers.
⑤ Other allowances. Winter heating allowance, employee living allowance (such as grain price allowance, coal price allowance, etc.). ), food subsidies (such as train driver's crew subsidies, sailor's food subsidies, aircrew's food subsidies, car driver's driving subsidies, athletes' food subsidies, postal and telecommunications personnel's food subsidies, Hui people's food subsidies), house stickers, water and electricity stickers, books and newspapers, apprentices' clothing subsidies, etc.