How to enter the account after receiving the workers' union mutual aid fund?

Generally speaking, the trade union mutual aid funds of company employees should belong to the scope of personal expenditure, so the company's accounting treatment of trade union mutual aid funds is to include welfare funds in management expenses, and calculate and pay taxes based on the wages and salaries of the month.

The trade union mutual aid fund refers to the special assistance that employees voluntarily participate, pay fees, cooperate with each other and guarantee to enjoy * * * *. Employees participating in mutual medical insurance shall, on the basis of enjoying the national basic medical insurance and enterprise supplementary medical insurance, give certain subsidies to the medical expenses borne by individuals. Expenses belonging to employees should be recovered from individuals. If the unit does not take it back from the employees but bears it on its own, it should be included in the management expenses-welfare expenses, and personal income tax should be calculated and paid together with the salary and salary of the current month.