Article 3 of the Measures for the Administration of Funds Revenue and Expenditure of Grass-roots Trade Unions (No.47 [2009] of the Chief Engineer) stipulates that the scope of trade union funds expenditure includes:
Employee activity expenditure. Expenditure incurred by the trade union in carrying out education, entertainment, publicity and other activities for its members and other employees. Grass-roots trade unions should use all the membership fees paid by their members for activities.
Staff 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; Outstanding student award (including self-taught examination); Trade unions hold various knowledge trainings for workers in politics, science and technology, commerce and re-employment.
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 awards; Food subsidies, night meals, etc. Spending in various activities as required; Use membership fees to organize members to carry out collective activities.
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.
Other activities. In addition to the above expenditures, the expenditures of other activities such as skill competitions carried out by trade unions. According to the above regulations, employee development training belongs to the expenditure of employees' cultural and sports activities, which should be charged through trade union funds and deducted before tax.
The expanded data and training are included in "Payable Staff Salary-Staff Education Fund".
time of payment
Borrow: Payables to Employees-Employee Education Fund
Loan: bank deposit (cash on hand)
Accrual time
Borrow: management (sales) expenses-employee education funds.
Loan: Payable Staff Salary-Staff Education Fund
According to a certain proportion of the total wages, the employee education expenses are extracted. Employees in units not only have the right to receive labor remuneration and collective welfare, but also have the right to receive on-the-job training and follow-up education, all of which require certain education funds. According to the Notice on Pre-tax Deduction Policy for Employees' Education Funds in Enterprises (Caishui [2018] No.51), the part of employees' education funds incurred by enterprises that does not exceed 8% of the total wages and salaries is allowed to be deducted when calculating the taxable income of enterprise income tax; The excess shall be allowed to be carried forward and deducted in future tax years.
Kaifeng Gulou Net-Notice of the General Office of the All-China Federation of Trade Unions on Printing and Distributing the Measures for the Management of Funds Revenue and Expenditure of Grassroots Trade Unions