Huong dan phan cap quan ly thu chi kinh phi cong doan

B6i voi don vi hanh chinh S1,1' nghiep do ngan sach nha mroc trung irong dam bao toan bQ hoac mot phdn kinh phi heat dong thuong xuyen: Lien dean Lao dong c~p tinh, thanh pho va tuong du[r]

r ~ [ & ; ~~ / ~~~ rJtI ~~ ~ /

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TONG LrEN DOm LAO BONG "CONG HOA xA HOI cn NGHlA VI~T NAM

s6~ S3I) / QD - TLD Ha N¢i, ngay2 5 thang 11 nam 2013

CONG VAN DEN Siv t ' %j

~g ( lj J)![th 6ncq ~- nOt!!124 S- ', J:

{)-/v ~: V~ viec ba~ hanh QUf dinh ve phan c~p thu,

_ t /? ~ phan ~hoi ngu o n thu tai chi n h cong doan

c,IF/:fo;i ' !lOAN cuu nCHTONG LIE ~ BoAN LAO BONG V I l):TNAM

WI!-

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phoi nguon thu tai chinh cong dean

f)i~u 2: Quyet dinh nay co hieu hrc thi hanh ill ngay 01 thang 01 nam 2014

Thay thS Quy dinh tam thai v~ thu, phan cap thu, sir dung, quan 1 : 1 nguon thu

09 / 0 1 2013, Quy dinh v~ phoi nguon thu tai chinh cong doan ban hanh kern theo

Quyet dinh s 6 168 / Q8 - TLD ngay 09 1 01120l3 cua Tang Lien dean

Noi n an:

- Nhu f)i~u3;

- Cac d / c UV f )CT TLB

- L U ll V T 1LD

ruNG LIENOOA:NLAOEX)NGV$TNAM

LIENOOANlAOOO N G TiNHLAo eM

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SAO Y BAN CHlNH

TONG Ll:EN eOAN' LAO DONG

CONG HOAxAHOI ca n NGHlA ~T NAM DQc l~p - T V do - Hanh plnic

' QUYBlNH

v s phan c~p thu, phan ph6i nguon thu tai chfnh cong doan

( Ban h an h ke rn t heo Q u y t t d i nh s6A935 I QD - TLD ng a y2i1 th an g 11 n dm 20 13

cua Do a n Chi t tich T6ng Lien doan )

CmJONGI

QUY DlN B CHUNG

Di~u 1.Pham vi di~u chinh,

Quy dinh nay quy dinh phan c~p thu, phan phoi nguon thu tai chinh cong doan theo Luat Cong doan nam 2012 va Nghi dinh s6 19112013/NB-CP ngay 21

thang 'II nam 2013 cua Chinh phu quy dinh chi tiSt v~ tai chinh cong doan

DiSu 2 Dai nro'ng ap dung.

B6i nrong ap dung la cac c~p cong doan then Bi~u l~ Cong dean Viet Nam,

bao gom:

- Cong dean co so,nghiep dean; ,

- Lien dean Lao dong huyen, quan, thi xa, thanh ph6 thuoc tinh; Cong dean

.ngaah dia phuong; Gong dean cac khu cong nghiep, khu chS xu~t, khu kinh tS,

khu cong nghe cao; Cong dean T6ng Cong ty va mot s6 cong doan c~p tren t11,Ic

tiep co s6 d~c thu khac (sau day goi chung la cong doan c~p tren true tiep co so)

Lien dean Lao d9ng tinh, thanh pho' true thuoc Trnng uong; Cong dean

nganh Trung uongva tuong duong (sau uay goi chung la LDLD c~p tinh, thanh pho va tuong duong)

-T6ng Lien doan Lao dong Viet Nam

f)i~u 3 Nguyen t~c phan c&p thu va phan ph&ingu6n thu tai chinh cong

doan

1- Nguyen t~c pharr c~p thu tai chinh cong dean

Phan c~p thu tai chinh cong dean nh~m tao dong hrc thuc d~y khai thac nguon thu, khong lam anhhucng' dSn tinh chu dong trong su dung nguon thu tai chinh cong dean phuc vu heat dong cua cac c.~p cong dean Don vi duoc phan

cap thu phai thu dung, thu du, thu kip thai then quy dinh cua phap luat va T6ng

Lien doan Lao dong Viet N am ,

2- Nguyen t~c phan phoi nguon thu tai chinh cong dean

, a- Nguon thu d : S phan phoi la kinh phi va dean phi cong dean Phan phoi

nguon thu tai chinh cong doan phai dam bao cong khai, minh bach, tao di~u kien chu dong cho cac c~p cong dean trong viec khai thac va sir dung nguon thu tai

2

chinh cong doan,

cua don vi duoc c~p h6 tro

c m roxc n

toan bQhoac mot phankinh phi heat dong thuong x yen:

Lien dean Lao dong tinh, thanh ph6 true tiSp thu hoac phan c~p cho cong

dam bao toan bQ hoac mot phdn kinh phi heat dong thuo g xuyen:

hQ'Pthu

tuong dong kinh phi cong dean dSthirc hien

3

Bigu 5 Phan c§p thu doan phi cang doan, thu khac.

1- Dean phi cong dean do dean vien Gong theo quy dinh cua 8iSu l~ Cong dean Viet Nam vaHuongdanso 1803/HD- TL8 ngay 29 thang 11 nam 2013 cua

T6ng Lien doan, phan c~p cho cong dean cO'sa th

2- Ngu n thu k ac theo k oan 4 8iSu 26 Luat C6ng doan nam 2012 phan c~p thu cho don vi co phat sinh n u n thu nay

CHUONGIII

PHAN PHor NGUON THU TAl CHINH CONG f)oAN

Di~ 6 Phan phol nguon thu tai chinh cho cong doan eO'sa

1.Cong dean c is sa dUQ'Csir dung 65% t6 g so thu kinh phi cong 'doan, 60%

t6ng so thu dean phi cong dean va 100% tong s8 thu khac cua don vi

_ 2 }TQPkinh phi Ien cong doan captren va -c~p kinh phi cho cong dean c~p duoi

- 88i voi cong, dean cO'so GUQ'cphan c~p thu kinh phi cong dean phai nop len con dean c~p tren GUQ'cphan c~p q an ly tai chinh cong GOa11co sa 35%

tong s8 thu kinh phi cong doan va 40% tong s6 thu dean phi cong dean Trong

nam nQPtheo du toan, khi co quyet toan nQP theo s6 thu quyet toan

- 86i voi cO' quan, t6 chirc, doanh nghiep chua thanh l~p cong dean co so:

Cong dean c~p tren GUQ'cphan c~p thu kinh phi cong dean khi n an duoc kinh

p i cua co quan, t6 chirc, doanh nghiep dong, diroc SU dung 65% tong s8 th d§

chi cho heat dong tuyen truyen, phat trien GOa1vien, thanh l~p co g doan co sa ,

ky thoa iroc lao dong t~p th§, bao v~, cham 1 cho nguoi lao dong tai c c GO'nvi

nay Cu i nam s8 kinh phi S1 1dung cho cac hoat dong tren chira hSt chuyen thanh

tich luy va tra lai cho cong doan c so sau khi cong dean co sa cua co quan, t6

chirc, doanh nghiep duoc thanh lap

- C~p kinh phi cong dean cho cong doan co so hanh chinh 81 , ' nghiep va

cong dean co sa doanh nghiep khong duoc phan c~p thu kinh phi cong doan: Cong doan c~p tren duoc phan c~p thu kinh phi cong dean cua don vi co trach

nhiem cap 65% tong s6 thu kinh phi cong doan da th cua cO'quan, t6 chirc,

doanh nghiep cho cong doan co so (khi c~p duoc bu trir voi 4 % tong s6 thu

de n phi cong dean c i s sa phai nQP cong dean c~p tren)

Dh~l 7. Phan pho] nguon thu tai chmh cho cong doan c~p tren CO' sO'

C6ng dean cac cap tren dUQ'Csu dung 35% tong so th kinh phi co g dOM,

40% t6ng so thudOMphi cong doan.Ngu6nthukhac cuadonv i DClOdonv i do duocsLrdung,

1 Phan phoi nguon thu tai chinh cong dean giira L8L8 c~p tinh, thanh pho

va tuan d ong voi cong dean c~p tren tnrc tiSp cis sa do L8L8 c~p tinh, thanh

ph8 va tuong duon quy dinh

2 Phan phoi nguon thu tai chinh cong dean gira Ton Lien doan voi LDL8 cap tinh, thanh p o va tuong dtrong

4

a Don vi nQP kinh phi v~ T6ng Lien dean

- Lien d:02LDLao dong c~p tinh, thanh pho va tuang duorigco s6 thu kinh phi

va doan phi v§ c~p tren chenh lech tren 10% so voi so chi cua do vi (bao gorn

cong dean c~p tren true tiep co so',LBLD c~p tinh, thanh pho va urongduon )

tinh theo dinh mire chi T6ng Lien dean thong bao hang nam, phai n9P kinh phi v~

T6ng Lien doan

So kinh phi n9P v§ T6ng lien doan = (T6ng hop toanbo s6 thu kinh phi cong

doan, doan phi cong doan cua don vi) x mire nop

Mire nop nhu sau:

Mire n9P (%)

S6thu Bac

2 Tir 400 ty dong den duoi 450 ty dong 4,5

1 - - _ _ - _ _- - _ _ - _ _._ - _ _- -_ _ _ - _._.- - - - -.- ' - - -

-3 Tir 350 ty dong d6n duoi 400 ty dong 4

f - -. - - - - - - - - - - - - - -.- - - - - - - .- ~. -

4 Tlr,30? i !dong d~n duci 350 ty dong 3,5

- _ _ 1 J ~ ~ 1? : Q_!Y _ ~~~g_ uSn ~~QU9iUt~6 _ ~ } _ _ _

_ _ § _ I~1:Qg !~ _ ~qQg _ _ _ _ ~u6 ' J ~~Q _ tY~ ~g_ }, 5 _

7 Tir 150 ty dong dSn diroi 200 ty d6ng 2

_ _ ~. TliJ oOtY_<!?E.Ki~Qduq_ i 15Qit <!6n& 1 _ L?:

9 Tv 50 ty dong dSn duoi 100 ty dong 1

- - - - - - -.- - - - - - - - . .- - -.- - - - f - -

-Diroi 50 ty d6ng

D6i voi don vi 60 tong s6 thu kinh phi va dean phi cong dean ill500 t Yd6ng,

nSu s6 thu tang them 50 tYd:fmg, rmrc n9P v§ T6ng Lien doan tang them 0,5%

Trang nam n9P theo du toan, khi co bao cao quyet toan n9P theo so thu

quyet toan

Doan Chu tich T6ng Lien doan xem xet, dieu chinh mire n9P d6i voi cac don

vi khorig thuc hien duoc rmrc n9P theo quy dinh tren khi giao du toan hang nam

b Dan vi tt! can d6i thu, chi

Cac don vi co so thu kinh phi cong doan va dean phi cong dean v§ c~p tren

can doi thu, chi hoac chenh lech ill10% tro xuong so voi so chi (bao g6m d.cong

doan c§ ptren true tiSp co sa, LBLB d_p tinh, thanh ph6 va tuong duong) tinh theo

dinh rmrc chi T6ng Lien doan thong bao hang nam duoc can doithu, chi

c Do vi Q U 'Q'c cap h 6 tro .

thong bao till lay s6 can bo cong doan chuyen trach T6ng Lien dean thong bao

- Kinh phi h6 tro t6i cia khong cao hon s6 chenh lech giira t6ng s6 kinh phi

d Sa dung s6thu cua T6ng Lien d an,

' "

Ban Tai chinh T6ng Lien doan c6 trach nhiem tham muu cho Dean Chu tich

nam

TW va tur,rng dtrong

6

, '

nguon kinh phi cong dean c16iv61 co quan, t6 clnrc, doanh nghiep chira thanh l~p

cong dean co s o '.

4 Lien dean Lao dong c~p tinh, thanh pho; Cong doan nganh TW va nrong

duongphoi hop voi Co quan Tai chinh, ThuS, Thanh tra cling c~p t6 chirc thanh

tra, kiem tra viec dong kinh phi cong doan cua cac co quan, t6 chirc, doanh

nghiep KiSn nghi xtr phat hanh chinh hoac khoi kien u6i voi cac co quan,'t6·· chirc, doanh nghiep vi pham quydinh vS dong kinh phi cong doan theo Luat

Cong dean nam 2012 va Nghi dinh cua Chinh phu quy dinh chi tiSt vS tai chinh

cong doan

J?i~u 10 Tra h nhiem cua Uy ban Ki~m tra, Ban 'I'aichinh cong doan

-c ' \ :~ ,

-oy ban KiSm tra, Ban Tai chinh cong dean cac c~p co trach nhiem kiSm tra '

viec dong kinh phi cong dean cua cac co quan, t6 clnrc, doanh nghiep, kiem tra

viec quar;lY, phan phoi, S 1 dung kinh phi c~~ dean theo quy dinh cua phap luat

va cua Tong Lien dean Lao dong Viet Nam.q;.- _ _ _

"

~""",~HiJTJCH

7