What does the employee welfare fund include?

Employee welfare funds mainly include the following items:

1, employee medical expenses

2. Subsidies for the living difficulties of employees

Refers to the regular subsidies and temporary subsidies actually paid to employees with difficulties in life. Including work-related or non-work-related injuries and disabilities living allowance.

3. Death treatment of employees and their immediate family members.

4. Collective welfare subsidies

Including subsidies for the difference between the expenditure and income of collective welfare facilities such as staff bathrooms, barbershops, laundry rooms, nursing rooms and nurseries, as well as subsidies for childcare fees without nurseries and repair fees paid to employees.

5. Other welfare benefits

It mainly refers to welfare expenditures such as commuting subsidies, family planning subsidies, and hospitalization expenses.

Employee welfare funds refer to the expenses paid to improve the material interests of employees, help employees and their families solve some special difficulties and set up collective welfare undertakings.

In addition, the expenses of retired employees, the compensation of dismissed employees, the labor protection expenses of employees, the subsidies received by employees during sick leave, maternity leave and family leave, the study expenses of employees and the food subsidies of employees are not employee benefits.

legal ground

Article 3 (1) of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages, Salaries and Welfare Expenses of Enterprises, the equipment, facilities and personnel expenses incurred by welfare departments in enterprises that have not performed social functions alone, including the equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, clinics, nurseries, sanatoriums and other collective welfare departments, as well as the wages and salaries, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.

(2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees on business trips in other places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, difficulties for employees, canteen assistance for employees, and transportation subsidies for employees, etc.

(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc.