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

<span class='text_page_counter'>(1)</span>r. [;&; ~~. ~. / ~~~. r. TONG LrEN DOm LAO BONG NAM. mT. s6~ S3I)/QD-TLD DEN. CONG VAN ~g(lj. J)![ th 6ncq~-. rJtI~~~/ "CONG HOA xA HOI cnu NGHlA VI~T NAM. D()c l~p -. Tl,l'. do - H~nh phuc. Ha N¢i, ngay2 5 thang 11 nam 2013. Sivt'%j. nOt!!. 124S--',. ,. J:. QUYETDlNH. QUf. _ t/? ~ c,IF/:fo;i. ve. V~ viec ba~ hanh dinh phan c~p thu, ph an ~hoi nguon thu tai chinh cong doan. {)-/v ~:. '!lOAN. cuu nCH TONG LIE~. BoAN LAO BONG VIl):TNAM. . WI!-- Can cu Luat ~ong dean; Di~u l~ Cong doan Viet Nam;. ~14i·I-;,,{,..1 - Can cir Nghi dinh s6 19112013iND-CP ngay 21 thang 11 nam 2013 cua. ~17k. Chinh phu qu~ dinh chi tiet v~ tai chinh ~ong doan;. ~. - Theo de nghi cua Ban Tai chinh Tong Lien dean p. QUYET D:JNH. Di£u 1: Ban hanh kern theo Quyet dinh nay Quy dinh v~ phan c~p thu, phan 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 kinh phi cong doan ban hanh kern theo Quyet dinh s6 170/QD- TLD ngay 09/0112013, Quy dinh v~ phoi nguon thu tai chinh cong doan ban hanh kern theo Quyet dinh s6 168/Q8-TLD ngay 09101120l3 cua Tang Lien dean. Di~~ 3: ~ac, ban, d~ vi. tIVC ,th~9£ T~ trach nhiemthi hanh Quyet dinh nay.~ r. Noi nhan: - Nhu f)i~u3; - Cac d/c UVf)CT TLB - LUll VT1LD.. Lien dean, cac c~p cong dean chiu.

<span class='text_page_counter'>(2)</span> ",:-'j". , ... ! !. . .\ I'·. ruNG LIENOOA:NLAOEX)NGV$TNAM. LIENOOANlAOOONG TiNHLAo. &5).&&- WID NoinJI4n: -Ili1hd;o; -O'cBn; - Oc dp CCogdin.. -Lrn:VP \,. eM. SAO Y BAN CHlNH.

<span class='text_page_counter'>(3)</span> CONG HOA xA HOI can NGHlA ~T DQc l~p - TV do - Hanh plnic. TONG Ll:EN eOAN' LAO DONG ~TNAM. vs. NAM. 'QUYBlNH phan c~p thu, phan ph6i nguon thu tai chfnh cong doan. (Ban hanh kern theo Quytt dinh. s6A935 IQD-TLD. ngay 2i1 thang 11 ndm 2013. cua Doan Chit tich T6ng Lien doan ). CmJONGI QUY. DlNB. 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&i ngu6n 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.

<span class='text_page_counter'>(4)</span> ~'... chinh cong doan, b- Dinh rmrc chi dS giao dir toan cho LBL8 c~p tinh, thanh ph6 va nrong duong d6i voi cac don vi nQP kinh phi v6 Tong Lien dean cao hon dinh rmrc chi cua don vi t1j can d6i; dinh mire chi cua don vi tv can d6i cao hon dinh rmrc chi cua don vi duoc c~p h6 tro.. QUY DlNH. vE PHAN. cmroxc n cAP THO TAl. cntxa. CONG DoAN. Di~u 4. Phan c~p thu kinh phi cong doan, Kinh phi cong dean do co quan, t6 chtrc, doanh Jlghi~p dong cho t6 chirc cong dean theo quy dinh cua Luat Cong dean Nghi dinh cua Chinh phu quy dinh chi tiSt vS tai chinh cong dean do T6ng Lien dean Lao dong Viet Nam thong nhat thu va phan csp cho cac C~1?cong dean nhir sau:. ~a. 1. B6i voi don vi hanh chinh S1,1' nghiep do -ngan sach dia phuong dam bao toan bQ hoac mot phankinh phi heat dong thuong xuyen: Lien dean Lao dong tinh, thanh ph6 true tiSp thu hoac phan c~p cho cong dean c~p tren tt1,1'CtiSp co sa thu thong bao cho d6i nrong dong kinh phi cong dean .dS thuc hien; thong bao cho K:ho bac Nha nuoc tinh, thanh ph6 hoac Kho bac Nha mroc quan, huyen, thi xa, thanh ph6 true thuoc tinh dS phoi hQP thu.. va. 2. 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 duong duoc phan c~p quan 1y tai chinh cac cong dean ca sa nay true tiSp thu hoac phan c~p cho cong dean c~p tren true tiSp co sa thu, dong thai thong bao cho d6i tuong dong kinh phi cong doan dS thirc hien; thong bao cho Kho bac Nha mroc tinh, thanh ph6 hoac Kho bac Nha nuoc quan, huyen, thi xa, thanh ph6 true thuoc tinh dS phoi hQ'Pthu. 3. B6i'vai t6 clnrc, doanh nghiep, don vi s1,1'nghiep khong thu huong kinh phi heat dong nr ngan sach nha nuoc. - T6 chirc, doanh nghiep, don vi S11nghiep co congdoan ca sa: Lien dean Lao dong c~p tinh, thanh ph6 va tuong duong true tiep thu; phan c~p cho cong doan c~p tren true tiSp ca sa thu (hoac co thS phan c~p cho cong doan ca sa thuoc doanh nghiep nha ntrcc thu) va thong bao cho d6i tuong dong kinh phi cong dean dS thirc hien. Cac twang hQP khac bao cao xin y kiSn Doan Chu tich T6ng Lien doan, - Co quan, t6 chirc, doanh nghiep chua thanh l~p cong doan co sa: Lien doan Lao dong c~p tinh, thanh ph5 vatuong duong tf1,1'C tiSp thu hoac phan c~p cho cong dean c~p tren (noi Doanh nghiep dong tru so) thu va thong bao cho d6i tuong dong kinh phi cong dean dS thirc hien. 3.

<span class='text_page_counter'>(5)</span> 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 thu. 2- Nguon thu khac theo khoan 4 8iSu 26 Luat C6ng doan nam 2012 phan c~p thu cho don vi co phat sinh nguon 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 cis sa dUQ'Csir dung 65% t6ng 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 duoi.. va -c~p kinh phi cho cong dean c~p. - 88i voi cong, dean cO' so GUQ'cphan c~p thu kinh phi cong dean phai nop len cong dean c~p tren GUQ'cphan c~p quan 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 nQP theo du toan, khi co quyet toan nQP theo s6 thu quyet toano - 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 nhan duoc kinh phi cua co quan, t6 chirc, doanh nghiep dong, diroc SU dung 65% tong s8 thu d§ chi cho heat dong tuyen truyen, phat trien GOa11vien, thanh l~p cong doan co sa, ky thoa iroc lao dong t~p th§, bao v~, cham 10 cho nguoi lao dong tai cac GO'nvi nay. Cu8i nam s8 kinh phi S11 dung cho cac hoat dong tren chira hSt chuyen thanh tich luy va tra lai cho cong doan cc 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,l' 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 thu cua cO' quan, t6 chirc, doanh nghiep cho cong doan co so (khi c~p duoc bu trir voi 40% tong s6 thu dean phi cong dean cis sa phai nQP cong dean c~p tren). Dh~ll 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 thukinh phi cong dOM, 40% t6ng so thu dOMphi cong doan.Ngu6n thu khac cua don vi DClO don vi do duoc sLr dung, 1. Phan phoi nguon thu tai chinh cong dean giira L8L8 c~p tinh, thanh pho va tuang duong voi cong dean c~p tren tnrc tiSp cis sa do L8L8 c~p tinh, thanh ph8 va tuong duong quy dinh . 2. Phan phoi nguon thu tai chinh cong dean giira Tong Lien doan voi LDL8 cap tinh, thanh pho va tuong dtrong. 4.

<span class='text_page_counter'>(6)</span> ,. \ \. a. Don vi nQP kinh phi v~ T6ng Lien dean. - Lien d:02LD Lao 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 don vi (bao gorn cong dean c~p tren true tiep co so', LBLD c~p tinh, thanh pho va urongduong) 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:. Bac. S6thu. Mire n9P (%). Tu LQQ.!Y~.§E.gd:S~du6'il_9.iLty..96~K. ~_1_.. .__ ~__ ._.. 2. Tir 400 ty dong.._-_den...__.duoi 450 ty dong .._------_ _-_ .... _----_._._-------_._.-.. 3. Tir 350...-----ty dong d6n duoi 400 ty ...--dong .. --.------- .... ----.----.-.. -.-... --.... -- .. --... -- ... ------. 4. Tlr,30?. 1------_ .._---_. 4,5. ----. ... ----.---'-.-------. 4. f-----.-- ... -------. f-------- .. --.-----.----.-. ii! dong. d~n duci 350. .. -.------------. - --. --. f-----. 7..---...-. 9 10. -------------.-.-. . ... }. ._I~1:Qg_!~ ___ ~qQg_~_~__ ~u6'J.._~~Q_tY~~g_.... },. Tir 150..----ty dong..---dSn diroi 200 ty d6ng..-----... ------.... --.--. .... ----. Tv 50 ty dong-----dSn duoi 100 ty dong ..----.-----.- ----------.-. -- - -.-.-----.-.-. Diroi 50 ty d6ng. ... 1. -. -.--. ------. .__ . 5. _ ... _. 2. ·----------1. ... -.--.. ----. ___ ~.____ Tli J...oO tY_<!?E.Ki~Q_ duqi 15 Qit..<!6n&... -----. .. ~.-----. 3,5 - .. --.. -.-- ----. ____ .....1_ ... J~~...1?:Q_!Y_~~~g_ uSn ~~QU9iUt~6_~~ ______ §. .. -.--.-. ty dong .. -. _. ... __. L?:.......... ----.----.--..-.-. 1. --.--,f. . - ..----. 0,5. D6i voi don vi 60 tong s6 thu kinh phi va dean phi cong dean ill 500 tY d6ng, nSu s6 thu tang them 50 tY d: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 toano 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 ill 10% 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.. 5.

<span class='text_page_counter'>(7)</span> •. f. c. Don vi QU'Q'c cap. h6 tro. .. - Cac don vi c6 s6 thu kinh phi cong doan va dean phi cong dean vS c~p tren khong din d6i duoc thu, chi tinh theo dinh mire can bQ cong doan chuyen trach, dinh chi, h~ s6 diSu chinh d6i voi cactinh miSn nui, vung sau, vung xa do T6ng Lien dean thong bao hang nam, c1uQ'Ccap h6 tro phan chenh lech. Truong hop so can b¢ chuyen trach cong doan cap tren co s6 tinh then dinh mire va h~ s6 dieu chinh neu tren cao hon s6 can bo cong doan chuyen trach do Tong Lien doan thong bao till lay s6 can bo cong doan chuyen trach T6ng Lien dean thong bao lam din cri tinh h6 tro. .. mile. - Kinh phi h6 tro t6i cia khong cao hon s6 chenh lech giira t6ng s6 kinh phi va doan phi cong dean c~p tren diroc S11 dung voi tong s6 kinh phi tinh then bien chS T6ng Lien dean giao x dinh mire chi do T6ng Lien dean thong bao hang nam. £)6i voi cac don vi khong can d6i diroc thu, chi phai h6 tro ngoai quy dinh tren, Doan Chu tich T6ng Lien doan xem xet, quyet dinh.. d. Sa dung s6 thu cua T6ng Lien doan,. su. S6 thu cua T6ng Lien doandiroc dung d§ chi cho Co quan T6ng Lien doan, chi cua cac don vi tnrc thu¢c:'T6ng Lien dean; cap h6 tro cho cac don vi then quy dinh tren; du phongcua T6ng Lien.dean va h6 tro khac cho cac don vi . then quyet dinh cua Dean Chutich T6ng LiSndoan.. .... f)jgu 8. Trach nhiem cua. .'. ". cmroxs rv TO ewe TWC m:eN tbn:gLiendoan.. Ban Tai chinh T6ng Lien doan c6 trach nhiem tham muu cho Dean Chu tich T6ng Lien dean quyet dinh nguyen tac xay dung dir roan, chi tieu thu, nop, dinh mire chi, dinh rmrc can bQ cong dean chuyen trach lam cO' sa giao du toan hang nam. Dien 9. Trach nhiem ciia LDLD c~p tinh, thanh phd; Cong doan :nganh. TW va turrng dtrong. , 1. Lien dean Lao dong c~p tinh, thanh pho; Cong dean nganh ·TW va tuong duong phoi hop voi Kho bac Nha mroc tinh, quan, huyen, thi xa, thanh pho thuoc . tinh thu kinh phi cong dean cua don vi hanh chinh Sl,I nghiep do ngan sach nha mrcc c~p mot phan hoac toan bQ kinh phi hoat dong, 2. Can ctr quy dinh nay, LDL£) c~p tinh, thanh ph6; Cong dean nganh TW va tirong duong ban hanh Quy dinh phan cap thu, phan phoi nguon thu tai chinh cua cong dean cap minh va cong doan cap tren true tiep co s6. . Hang nam ban hanh quy dinh vS nguyen t~c xay dung du toan, dinh rmrc chi, c~i tieu thu, nQP, c~p h6 tro lam co sa giao dir toan cho cong dean c~p tren true tiep co sa. 3. Ban hanh quy dinh vS chS dQ, dinh mire chi cho hoat dong cong doan va heat dong bao v~, cham 10 cho ngtroi lac dong, quan ly, thanh quyet toan thu, chi. 6.

<span class='text_page_counter'>(8)</span> ,.'. nguon kinh phi cong dean c16iv61 co quan, t6 clnrc, doanh nghiep chira thanh l~p cong dean co so'. 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. Trach nhiem cua cac cap. 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, S11 dung kinh phi c~~ dean theo quy dinh cua phap luat va cua Tong Lien dean Lao dong Viet Nam.q;.-__ _ TM. DoAN em) TIeR ~""",~HiJTJCH. 7. ". \.. :~,:. '.

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