Where is the settlement fee for union funds?

Trade union funds shall be settled and paid during the reporting period. The social security included in the period expenses is borne by the company for employees, so it is reflected in the period expenses and included in the first employee salary. Medical insurance, endowment insurance, unemployment insurance, work injury insurance, maternity insurance and other social insurance premiums.

Second, analyze the details

Trade union funds are the expenses required for trade unions to obtain and carry out normal activities according to law. The main sources of trade union funds include membership dues paid by trade union members, funds allocated to the trade union by enterprises, institutions and organs that establish trade union organizations at a monthly rate of 2% of the total wages of all employees, income paid by enterprises and institutions affiliated to the trade union, subsidies from the people's government and other income.

Third, how to declare trade union funds

1. Membership activity fee refers to the cost of organizing members to carry out collective activities and subsidizing members with special difficulties with membership fees. Such as organizing member activity days, outings, get-togethers, visits to exhibitions, movies, dances, gardens and other collective activities.

2 staff activity fees, used to carry out staff education, entertainment, sports, publicity and other activities;

3. Business expenses are the expenditures of affiliated institutions such as culture, sports, education and life services that are not independently accounted for by the trade union, and the subsidy expenditures of affiliated institutions that are independently accounted for.