Employee Welfare Fund Act
2015-07-01
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Article 1
All factories, mines or other enterprises in the public or private sector shall appropriate employee welfare funds for conducting employee welfare businesses.
The scope of other enterprises referred to in the preceding paragraph shall be determined by the competent authorities after considering the category and scale of enterprises.
The scope of other enterprises referred to in the preceding paragraph shall be determined by the competent authorities after considering the category and scale of enterprises.
Article 2
When a factory, mine or enterprise appropriating employee welfare fund shall abide by the following regulations:
1.Appropriating 1 to 5 percent of the total amount of capital at the time of its establishment.
2.Appropriating 0.05 to 0.15 percent of total monthly revenue of business.
3.Deducting 0.5 percent from the monthly wage and allowances of each employee.
4.Appropriating 20 to 40 percent of revenue from selling scraps.
In accordance with subparagraph 2 of the preceding paragraph, the amount that a governmental agency without business revenue, shall appropriate may be made from a certain percentage of its administrative fees or other incomes.
For a public-owned enterprise that has already appropriated employee welfare fund in its budget and such fund is no less than the percentage referred to subparagraph 2 of the preceding paragraph, it may be exempted from making further appropriation.
1.Appropriating 1 to 5 percent of the total amount of capital at the time of its establishment.
2.Appropriating 0.05 to 0.15 percent of total monthly revenue of business.
3.Deducting 0.5 percent from the monthly wage and allowances of each employee.
4.Appropriating 20 to 40 percent of revenue from selling scraps.
In accordance with subparagraph 2 of the preceding paragraph, the amount that a governmental agency without business revenue, shall appropriate may be made from a certain percentage of its administrative fees or other incomes.
For a public-owned enterprise that has already appropriated employee welfare fund in its budget and such fund is no less than the percentage referred to subparagraph 2 of the preceding paragraph, it may be exempted from making further appropriation.
Article 3
For workers without specific employers, their welfare funds shall be appropriated by the labor unions with which they are affiliated from 30 percent of total amount of their membership fees, and if necessary the labor unions may apply to the competent authorities for subsidies.
Article 4
The competent authorities may give grant monetary rewards to those achieving remarkable performance in conducting employee welfare businesses.
Article 5
The custody and utilization of employee welfare fund shall be determined by the employee welfare committee jointly organized by the legally established labor union and each factory, mine or enterprise; the organization regulations of the committee shall be prescribed by the Ministry of Labor.
The number of representatives from the labor union in the employee welfare committee referred to the preceding para-graph shall be no less than two-thirds of the total number of members
Welfare businesses handled in accordance with Article 3 shall be applicable, mutatis mutandis, to the preceding two paragraphs.
The number of representatives from the labor union in the employee welfare committee referred to the preceding para-graph shall be no less than two-thirds of the total number of members
Welfare businesses handled in accordance with Article 3 shall be applicable, mutatis mutandis, to the preceding two paragraphs.
Article 6
The factory, mine or other enterprise and the labor union shall at the end of year separately prepare and publicly announce the files of revenues and expenditures for employee welfare fund, and submit them to the competent authority for review; and if necessary the competent authority may examine and audit its account books.
Article 7
Employee welfare fund shall not be used for any other purposes, and its scope, items and proportion of utilization shall be prescribed and publicly announced by the competent authority.
Up to 10 percent of the employee welfare fund may be appropriated to subsidize welfare activities conducted by national, provincial (municipal), or county/city labor unions, provided that a report on the same has been duly recorded by the competent authority.
Up to 10 percent of the employee welfare fund may be appropriated to subsidize welfare activities conducted by national, provincial (municipal), or county/city labor unions, provided that a report on the same has been duly recorded by the competent authority.
Article 8
Employee welfare fund shall not be subjected to confiscation.
Article 9
The employee welfare fund shall have the priority right to be repaid.
Article 9-1
When a factory, mine or enterprise is closed due to dissolution or declared bankruptcy, the plan to handle its employee welfare fund shall be discussed and determined by the employee welfare committee; after the plan has been filed to the competent authority for review, the fund shall be distributed to employees.
When a factory, mine or enterprise has been reorganized but still in operation, or in case of merger its original employees still stay working for the existing organization, its appropriated employee welfare fund shall be set aside in proportion to the staying employees to continue handling employee welfare affairs, while the remainder of employee welfare fund shall be properly discussed and determined to have a distribution plan by the employee welfare committee that will distribute them to the employees leaving their jobs after reporting the plan to the competent authority for review
The preceding two paragraphs shall equally apply to employee welfare committees that have been registered as non-profit corporations.
When a factory, mine or enterprise has been reorganized but still in operation, or in case of merger its original employees still stay working for the existing organization, its appropriated employee welfare fund shall be set aside in proportion to the staying employees to continue handling employee welfare affairs, while the remainder of employee welfare fund shall be properly discussed and determined to have a distribution plan by the employee welfare committee that will distribute them to the employees leaving their jobs after reporting the plan to the competent authority for review
The preceding two paragraphs shall equally apply to employee welfare committees that have been registered as non-profit corporations.
Article 10
The custodians of the employee welfare fund shall have the responsibility to indemnify for any loss incurred due to their negligence.
Article 11
The competent authority shall order those who have violated Articles 2 and 3 for not appropriating or appropriating insufficient funds for employee welfare to appropriate the funds and also impose an administrative fine of no more than 1,000 yuan on the responsible person of business operations.
Article 12
The competent authority shall impose an administrative fine of no more than 500 yuan on the responsible person of business operations in violation of Article 6.
Article 13
In case of embezzling employee welfare fund or committing other corruptive practices, the offender shall be punished severely in accordance with relevant provisions of the Criminal Act.
Article 13-1
The Enforcement Rules of the Act shall be prescribed by the competent authority.
Article 14
The Act shall become effective on the date of promulgation.