Standards for distributing Spring Festival benefits to trade unions

Grass-roots trade unions celebrate festivals.

Can I send holiday solatium to members?

Can I get bonuses for organizing cultural and sports activities?

How much bonus to pay, etc., are all problems that plague grass-roots trade unions.

Issued with Jiangxi Federation of Trade Unions

Measures for the Administration of Funds Revenue and Expenditure of Grassroots Trade Unions in Jiangxi Province

Notice on the implementation measures (for Trial Implementation)

Will be solved.

Let's have a look!

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On April 23rd, a training course for trade union cadres of municipal organs sponsored by the Municipal Organs Working Committee was held in Mo Lifeng Hotel. A total of 1 18 people attended the training, including vice-chairmen of grass-roots trade unions, trade union members and accountants.

Through training and consultation

Ensure the use of funds for grass-roots trade unions in public institutions.

It not only meets the requirements of the eight central regulations and the rules and regulations within the party.

You can also carry out cultural and sports activities normally.

What are the key points?

Knock on the blackboard! ! !

Grass-roots trade unions can organize members.

Carry out the Spring Festival Gala for employees.

Membership dues of grass-roots trade unions

Organize members to watch movies, cultural performances and sports competitions.

The purchase of movie tickets does not exceed 100 yuan per person per quarter.

Grass-roots trade unions organize spring and autumn tours for members.

The scope is limited to the province, and it should be a daily round trip.

Grass-roots trade unions can celebrate holidays.

Distribute holiday condolences to union members

The annual total amount of each member does not exceed 265,438+000 yuan.

But cash, shopping cards and other vouchers are not allowed.

Borrow, affiliate, labor dispatch and other members.

You can only enjoy the collective welfare once.

(The following is a partial excerpt)

Union expenditure

Sixth grass-roots trade union funds are mainly used to serve employees and carry out trade union activities.

Article 7 The expenditure scope of grass-roots trade unions includes: employee activity expenditure, rights protection expenditure, business expenditure, capital expenditure, business expenditure and other expenditures.

Article 8 Staff activity funds refer to the expenditures incurred by grass-roots trade unions in carrying out staff education, sports and publicity activities and the collective welfare expenditures of staff organized by trade unions. Including:

(A) Employee education expenditure

1. Expenditure on teaching materials, teaching supplies, venue rent, etc. Grass-roots trade unions require special training in politics, law, science and technology, business and staff skills training.

2. Excellent students can be selected to participate in special education and skills training for employees, and the number of rewards shall not exceed 15% of the participants, and each person who gives material rewards shall not exceed 300 yuan.

3. The remuneration payment standard for hiring lecturers shall be implemented with reference to the training fee management measures formulated by the finance department at the same level.

(2) Expenditure on cultural and sports activities

1. Expenditure on purchasing, leasing and maintaining equipment, clothing, supplies, etc. The funds required by the grass-roots trade unions to carry out or participate in amateur cultural and sports activities organized by the higher-level trade unions, as well as the expenses for renting venues and vehicles for activities.

2. Grassroots trade unions hold sports meetings, cultural performances, sports competitions and other cultural and sports competitions, and whoever holds them will be rewarded. A comprehensive cultural and sports competition with full participation can be held once a year, and the award scope of each competition shall not exceed two-thirds of the participants. For cultural and sports competitions held separately by grass-roots trade unions, if there is an award, the standard of bonus (or prize, the same below): group award: the first prize per capita does not exceed 300 yuan, the second prize per capita does not exceed 150 yuan, and the third prize per capita does not exceed 100 yuan; Single prize: the first prize per capita does not exceed 400 yuan, the second prize per capita does not exceed 200 yuan, and the third prize per capita does not exceed 100 yuan. There are no fun (single) cultural and sports activities such as awards, and souvenirs with a per capita income of no more than 100 yuan can be distributed to participants once a year.

3. Grassroots trade unions hold group sports competitions such as basketball, football, volleyball, badminton, group gymnastics and singing. If there is indeed a dress requirement, they can buy clothes (including shoes) for the participants, with the average per capita not exceeding that of 500 yuan, and once every certain number of years. Participate in major cultural and sports competitions organized by trade unions at or above the provincial level, and purchase once a year, with per capita not exceeding 600 yuan.

4. Grass-roots trade unions that carry out cultural and sports competitions in the city can arrange working meals because of the special needs of competition activities. Meal fee standard: breakfast should not exceed 20 yuan, lunch and dinner should not exceed 40 yuan, and each person should not exceed 100 yuan per day. No cash is allowed. If you can't arrange a working meal, you can pay a meal allowance, and the standard remains unchanged.

Those who participate in cultural and sports competitions in the field after administrative examination and approval shall be reimbursed according to the travel expenses standard stipulated by the finance at the same level; If the unit holding the cultural and sports competition arranges accommodation in a unified way, the expenses shall be borne by the organizer in accordance with the four types of meeting standards stipulated by the financial department at the same level.

5. If directors, coaches, referees, referees and other staff need to be employed during the holding of cultural and sports competitions, service fees shall be paid in accordance with relevant regulations. Payment standard: the director and coach shall not exceed 400 yuan, the referee and referee shall not exceed 300 yuan, and other staff shall not exceed 100 yuan every half day. Personnel who hold their own jobs in cultural and sports competitions shall not charge service fees.

Grass-roots trade unions can organize their members to hold Spring Festival Gala for their employees, buy appropriate foods such as dried and fresh fruits, and distribute souvenirs of no more than 100 yuan with reference to employees' cultural and sports activities, without awards.

7. Grass-roots trade unions can use membership fees to organize members to watch movies, theatrical performances and sports competitions, carry out spring outing and autumn outing activities, and buy annual tickets for local parks for members. Insufficient membership dues can be supplemented by trade union funds, and the supplementary fees shall not exceed three times the income of the grassroots trade unions in that year.

Grass-roots trade unions organize members to watch movies, cultural performances and sports competitions. You can watch movies once or twice a quarter, and the purchase of movie tickets does not exceed 100 yuan per person per quarter. It is not allowed to organize large-scale for-profit and commercial cultural performances or sports competitions.

Grass-roots trade unions organize members to travel in spring and autumn, and the scope is limited to the province, and they have to go back and forth every day. Conditional, with administrative approval, can also buy social services to carry out. No spring outing or autumn outing is allowed in the scenic spots explicitly prohibited by the relevant departments, and no related activities of paid tourist attractions are allowed. If you really need a spring outing and an autumn outing, you can arrange a working meal and pay for transportation and tickets. The fee standard is no more than 200 yuan per person per day.

Grassroots trade unions buy annual tickets for local parks (excluding temples) for their members. If there is an annual ticket purchase requirement in the local park, the annual ticket purchase per person cannot exceed that in 300 yuan.

(3) Expenditure on publicity activities. Expenditure on materials consumption, venue rental and service purchase required by grass-roots trade unions to carry out key work, major themes and major festivals, expenditure on regular publicity activities such as cultivating and practicing socialist core values and promoting model workers and craftsman spirit, and expenditure on grass-roots trade unions to carry out or participate in knowledge contests, reports, speech contests, exhibitions and other publicity activities organized by higher-level trade unions.

(4) Employee's collective welfare expenditure. It is used for the condolence expenses of grass-roots trade unions on holidays and members' birthdays, weddings, funerals and retirements.

1. Grass-roots trade unions can issue holiday solatium to trade union members on holidays, and the annual total amount of each member does not exceed 2 100 yuan, which shall be paid in advance from the allocated funds retained by grass-roots trade unions. The annual festival celebrating holidays refers to the statutory holidays stipulated by the state (namely, New Year's Day, Spring Festival, Tomb-Sweeping Day, Labor Day, Dragon Boat Festival, Mid-Autumn Festival and National Day). In principle, holiday condolences are items that conform to the traditional holiday habits and daily necessities of workers in China, such as ordinary moon cakes, zongzi, rice, noodles, oil, meat, eggs, milk, fruits and daily necessities. Grass-roots trade unions can adopt convenient and flexible payment methods according to the actual situation, but they cannot issue vouchers such as cash and shopping cards.

Trade union members' birthday condolences can distribute birthday cakes and other condolences (including cake coupons for designated cake shops) not exceeding 300 yuan.

Trade union members who meet the policy of getting married and giving birth may be granted solatium not exceeding 600 yuan respectively.

4. When a trade union member retires and leaves his post, he can hold a forum (appropriate dried and fresh fruits can be prepared) to see him off, and at the same time, he can issue souvenirs not exceeding 1000 yuan.

5. If a trade union member is sick and hospitalized, he shall visit and express condolences (once for the same disease within one year), and the amount given without surgery shall not exceed the consolation money 600 yuan, and the amount given for surgery shall not exceed the consolation money 1000 yuan.

6. If a trade union member dies, a consolation fund of not more than 2,000 yuan may be given; When their immediate family members (limited to spouses, parents and children) die, they can be given a consolation money not exceeding 1 1,000 yuan.

Grass-roots trade unions should strictly identify their membership and avoid non-members from repeatedly enjoying the collective benefits of trade unions. If a member's salary is not included in the total amount of funds allocated to the trade union, or the monthly membership fee is not paid, it is not allowed to pay collective benefits to the member. Borrowing, affiliated, labor dispatch and other members can only enjoy a collective welfare.

(5) Expenditure on other activities. Expenditure on other activities such as the treatment of model workers and advanced workers organized by trade unions and rest subsidies.

Grass-roots trade unions use employee welfare funds to organize employees to carry out rehabilitation activities, which should be oriented to model workers, advanced employees and front-line employees, especially those who are bitter, dirty, tired, dangerous, hot, toxic and harmful, and those who are about to retire due to occupational diseases and chronic diseases. Give priority to the trade union system sanatorium and the sanatorium base named by the Provincial Federation of Trade Unions to carry out recuperation activities. The scope is limited to the province, and the time does not exceed 5 days. Every year, the number of convalescents shall not exceed one-fifth of the number of employees in the unit, and the standard of convalescence expenses (including accommodation fees) after landing shall not exceed 2,000 yuan per person. The round-trip transportation expenses shall be reimbursed by the participants back to the unit according to the facts. The staff of the activity organization unit shall not exceed 5% of the number of convalescents.

Rehabilitation is mainly organized in the form of rest, rehabilitation, health examination and lectures, situation reports, discussions and exchanges, and cultural and sports activities. During the rest period, no related activities of paid tourist attractions shall be arranged. In principle, no more than one-third of the rest time should be spent outside, with free revolutionary traditional education bases, advanced enterprises and communities, new socialist countryside, museums and memorial halls as the main places. Combine rehabilitation activities with patriotism education to improve the quality of model workers. It is strictly forbidden to organize public funds or disguised public funds travel in the name of rehabilitation. No inter-provincial activities are allowed during the rest period, and the principle of accommodation remains unchanged.

The rest and recuperation activities of model workers at or above the provincial level shall be carried out in accordance with the relevant provisions of the General Administration and the Provincial General Administration.

Ninth rights expenditure refers to the expenditure of grass-roots trade unions to safeguard the rights and interests of workers. Including: labor relations coordination fee, labor protection fee, legal aid fee, assistance fee for needy employees, send warm fee and other rights protection fees.

(1) Labor relations coordination fee. Expenditure on promoting the establishment of enterprises with harmonious labor relations, strengthening labor dispute mediation and team building, conducting labor contract negotiation activities, and printing and promoting demonstration texts of collective contracts.

(2) Labor protection fee. It is used for grassroots trade unions to carry out mass safety production and occupational disease prevention and control activities, strengthen the construction of mass prevention and treatment teams, and carry out mental health maintenance of employees. Promote safe and healthy production and protect the life and safety of employees.

(3) legal aid expenses. For grassroots trade unions to carry out legal publicity, provide legal advice, legal services and other expenses.

(4) Assistance fee for employees in difficulty. It is used for the expenses incurred by grass-roots trade unions to provide financial and material assistance to employees in need.

When trade union members and their families are in difficulties due to major diseases, accidents, schooling for their children and other reasons, the grass-roots trade union shall give help, relief and condolences according to the difficulties of the members, and may give a one-time solatium of no more than 3,000 yuan.

Grass-roots trade unions shall, in accordance with the requirements of the All-China Federation of Trade Unions and the Provincial Federation of Trade Unions, establish and improve the files of members of trade unions in difficulty and set up special funds for helping employees in difficulty. The specific assistance standard shall be determined by the grass-roots trade union according to the actual situation and approved by the workers' congress.

(5) send warm fee. Expenditure of grass-roots trade unions to carry out activities such as sending jobs in spring, sending coolness in summer, helping students in autumn and send warm in winter. The scope and standard of expenditure shall be subject to the management measures formulated by the Provincial Federation of Trade Unions.

(6) Other expenditures for safeguarding rights. For grassroots trade unions to subsidize employees and members to participate in mutual assistance and security activities and other aspects of rights protection expenditure.

Article 10 Business expenses refer to the expenses incurred by grass-roots trade unions in training trade union cadres, strengthening their own construction and carrying out business work. Including:

(1) Training fee. Expenditure on training grassroots trade union cadres and activists. The scope and standard of expenditure shall be subject to the training fee management measures formulated by the finance department at the same level.

(2) conference fees. It is used for the expenses of professional work meetings such as the general meeting or congress, committee, standing committee and fund review committee of grass-roots trade unions. The scope and standard of expenditure shall be subject to the measures for the management of conference fees formulated by the financial department at the same level.

(3) Special business expenses. Grass-roots trade unions carry out grass-roots trade union organization construction, home construction activities, model workers' workshops, workers' innovation workshops, craftsmen's schools and other expenditures, which are used for staff cultural and sports activities such as libraries, reading rooms and staff bookstores run by grass-roots trade unions, for special investigations conducted by grass-roots trade unions, for funds for women workers' work in grass-roots trade unions, and for foreign affairs activities conducted by grass-roots trade unions. For rationalization proposals, technological innovation, invention and creation, on-the-job training, technical competition and technical training and other labor skills competition activities and their incentive expenses.

The reward standard for trade unions at or above the county level (excluding the provincial level) to carry out labor skill competitions: the first prize per capita does not exceed 2,000 yuan, the second prize per capita does not exceed 1000 yuan, and the third prize per capita does not exceed 600 yuan. The scope of the award shall not exceed one third of the participants.

Labor skill competition activities and incentive fees carried out by grass-roots trade unions shall be stipulated by the Administration.

(4) Other business expenses

1. Grass-roots trade unions may grant subsidies to part-time trade union cadres (trade union chairmen, vice-chairmen, trade union members and trade union financial personnel) (trade union cadres in administrative organs, institutions and state-owned enterprises may not grant part-time subsidies). Subsidy standard for part-time trade union cadres: the chairman and vice-chairman of the trade union shall not exceed 300 yuan/month, and the trade union members and financial personnel shall not exceed 200 yuan/month; Full-time socialized trade union workers' subsidies are collectively studied by grassroots trade union committees, and subsidy standards are determined and paid monthly.

Grassroots trade unions select and commend outstanding trade union cadres and activists every two years. Grass-roots trade unions commend and select, and the number of commendations accounts for 15% of the total number of members of the unit, and the bonus (or prize) shall not exceed 500 yuan each time. The trade unions at or above the county level shall select and commend grass-roots trade unions, and the bonus (or prize) per person shall not exceed 800 yuan.

3. The necessary office expenses and travel expenses of grass-roots trade unions are used for grass-roots trade unions to pay for the purchase of intermediary agency bookkeeping, auditing and other services, and the actual expenses.

Article 11 Capital expenditure refers to the expenditure incurred by grass-roots trade unions in trade union construction projects, purchase of equipment and tools, major repairs and purchase and construction of information networks.

Article 12 Business expenditure refers to the subsidies provided by grass-roots trade unions to independent accounting affiliates and the expenditures of non-independent accounting affiliates.

Thirteenth other expenses refer to other expenses of grass-roots trade unions in addition to the above expenses. Including: asset inventory loss, net loss of fixed assets disposal, donation, sponsorship, etc.

Fourteenth according to the relevant provisions of the "People's Republic of China (PRC) Trade Union Law", the wages, rewards and subsidies of full-time staff of grass-roots trade unions shall be borne by their units; Necessary facilities and activity places (such as workers' homes, trade union service stations, innovation studios, three bedrooms and one living room, workers' bookstores, stadiums, etc.). The work and activities of grass-roots trade unions are provided by their units. Under the premise of insufficient unit security and sufficient budget of grass-roots trade unions, appropriate compensation can be made with trade union funds.

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financial management

Fifteenth grass-roots trade unions should obtain the legal person status of social organizations, open separate bank accounts, use accounting subjects scientifically, and do a good job in the income and expenditure and independent accounting of trade union funds according to law. Strengthen the management of trade union accounts, and it is strictly forbidden to merge trade union accounts into unit administrative accounts. Effectively guarantee the independence of trade union funds. If there is no independent trade union account or no account, trade union funds shall not be allocated.

Article 16 The chairman of a grass-roots trade union shall be responsible for the authenticity and completeness of the accounting work and accounting materials of the grass-roots trade union. It is necessary to perform the duties of collection, management, use and supervision of trade union funds.

Article 17 A grass-roots trade union shall, according to the relevant policies and regulations of the State and the National Federation of Trade Unions and the requirements of the trade union at a higher level, formulate an annual trade union work plan, prepare an annual trade union budget in accordance with the law, truthfully, completely and reasonably, perform necessary procedures according to the law, and report to the trade union at a higher level for approval. It is strictly forbidden to use trade union funds without budget or over budget. The annual budget is adjusted once a year in principle, and the preparation and approval procedures of the adjusted budget are consistent with the budget preparation.

Article 18 Grass-roots trade unions shall, according to the approved annual budget, actively organize various incomes, rationally arrange various expenditures, scientifically set up and register accounting books in strict accordance with the requirements of the Accounting System for Trade Unions, accurately calculate the income and expenditure of funds, and regularly report the budget implementation to the trade union committee and the funds review committee. The annual financial accounts of grass-roots trade union funds need to be reported to the higher-level trade union for approval.

Nineteenth grass-roots trade unions should strengthen the construction of financial management system and improve the internal management systems such as financial reimbursement, asset management and fund use. Grass-roots trade unions shall organize the income of trade union funds according to law, strictly control the expenditure of trade union funds, implement the chairman responsibility system under the collective leadership of the trade union Committee for all revenues and expenditures, and make collective decisions on major revenues and expenditures.

Twentieth grass-roots trade unions shall, according to their own actual conditions, scientifically set up accounting institutions, reasonably equip accounting personnel, and truly, completely, accurately and timely reflect the income and expenditure of trade union funds and financial management.