I. Wages and allowances
Wages and allowances in trade union wages and welfare expenditures are the basic remuneration of employees' labor income, including basic wages, performance wages, overtime wages and so on. Allowances are subsidies for specific posts or working conditions, such as night shift allowance and high temperature allowance. These expenditures ensure the basic needs of employees and reflect the value of labor.
Second, bonuses and subsidies.
Bonuses are rewards for employees who have made outstanding achievements or contributions in their work, including year-end awards, project awards and innovation awards. Subsidies are to make up for the extra expenses incurred by employees due to work, such as transportation subsidies and communication subsidies. These expenditures encourage employees to work actively, improve work efficiency, and also reflect the care of enterprises for employees.
Third, welfare protection.
Welfare guarantee is an important part of the labor union's salary and welfare expenditure, including five insurances and one fund (old-age insurance, medical insurance, unemployment insurance, work injury insurance, maternity insurance and housing accumulation fund), employee physical examination, paid vacation and so on. These welfare measures are aimed at protecting the health and rights of employees, improving the quality of life of employees and enhancing the cohesion and centripetal force of enterprises.
Four. Other welfare expenditure
In addition to the above-mentioned basic expenditures, trade union wages and welfare expenditures also include some other forms of welfare expenditures, such as holiday condolences, birthday gifts, cultural activities and so on. These expenditures reflect the concern and respect of enterprises for employees, and help to enhance employees' sense of belonging and happiness.
To sum up:
Labor union wages and welfare expenditures include wages and allowances, bonuses and subsidies, welfare guarantees and other welfare expenditures. These expenditures are aimed at ensuring the basic needs of employees, improving their work enthusiasm and satisfaction, and promoting the harmonious and stable development of enterprises. At the same time, trade union wages and welfare expenditure is also an important embodiment of enterprises to fulfill their social responsibilities and build harmonious labor relations.
Legal basis:
People's Republic of China (PRC) Trade Union Law
Article 42 provides that:
Trade union funds are mainly used to serve employees and carry out trade union activities. Specific measures for the use of funds shall be formulated by the All-China Federation of Trade Unions.
Labor law of the people's Republic of China
Article 76 provides that:
The state develops social welfare undertakings and builds public welfare facilities to provide conditions for workers to rest, recuperate and recuperate. The employing unit shall create conditions to improve the collective welfare and the welfare treatment of workers.