Guangdong province has started collecting labor union fees from enterprises via local tax collection as of July 1, 2013. On August 12, 2013, the Guangdong Provincial Federation of Labor Unions released the Notice on Temporarily Exemption of Small Businesses with Less Than 25 People and without Establishing Trade Union from Labor Union Fees, deciding that enterprises with less than 25 people and no established labor union would be temporarily exempted from labor union fees. Enterprises who have already declared and contributed labor union fees through local tax authorities may apply to the local federation of labor unions at county level or above for refund by providing the contribution certificate affixed with the local tax authority’s official seal. The deadline to apply for refunds is six months from October 1, 2013.