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检查某单位是否欠交工会经费,首先要测算被查对象的欠交额。计算公式为:全年欠交金额=全年应交经费-全年度实交经费=全年拨交经费工资总额×2％×40％-全年实际上交经费。由于各单位按月计提工会经费时,本月应计提数额是以上月工资总额为计算依据的,因此,对计算欠交金额带来一定麻烦。我们在1990年“三查一补”工作中,摸索出了计算欠交金额的三种方法,并在不同的范围内起到了作用。一是简便法。计算公式:某年度欠交金额=该年度工资总额×2％×40％-该年度实际上交数。这一方法在生产比较稳定,交费比较正常的情况下,可以普遍采用,但在当前经济滑坡的形势下不宜采用。
To check whether a unit is owed to trade union funds, it is necessary to first measure the amount of money owed to the target. The formula is as follows: the amount owed for the whole year = the amount payable for the whole year - the full year’s actual expenditure = the total amount of wages allocated for the whole year × 2% × 40% - actually paid the funds for the whole year. Since each unit makes monthly payments for labor unions, the amount that should be set aside this month is based on the calculation of the total salary for the previous month. Therefore, it is somewhat troublesome to calculate the amounts due. In 1990, during the “three inspections and one supplement” work, we explored three methods for calculating the amount of arrears and played a role in different areas. The first is the simple method. Calculation formula: Amount owed in a year = Total salary in the year × 2% × 40% - Actual number of turns in the year. This method can be used universally when production is relatively stable and the payment is relatively normal, but it should not be adopted in the current economic downturn.