The scope of expenditure of welfare expenses of administrative institutions:
1. Expenditure on the purchase of various facilities or equipment for the cultural and sports activities of the employees of the unit.
2. Subsidies for the organization of canteens, infirmaries, nurseries and other collective welfare undertakings.
3. Expenditures related to amateur cultural, sports and recreational activities carried out by the unit during major festivals for all employees.
4. Subsidies for special difficulties of the unit's employees.
5. Expenditures on preventive health care for employees of the organization.
6. Children's holiday sympathy for the children of the unit's employees.
Administrative welfare fees shall not be used for the following expenditure items:
1. invitations to gifts
2. bonuses and allowances in disguise
3. other expenditures in violation of the provisions of the financial and fiscal system.
Extended information:
p>Expenditure management of administrative institutions is based on the current financial and economic system, the relevant administrative and business expenditure standards, the approved budget of the administrative institutions and other relevant laws and regulations, the administrative institutions of the project, scope and standards of expenditure to regulate the management of the project,
The financial behavior of the administrative institutions will be limited to the scope permitted by laws and regulations, and to supervise the administrative institutions to be reasonable, economic use of funds, spend less and do more to maximize unit performance.
Employee welfare refers to the promotion of the material interests of employees, to help employees and their families to solve certain special difficulties and the establishment of collective welfare undertakings to pay the costs. Including the allocation of trade union funds, the standard withdrawal of staff welfare costs, one-child health care, public medical expenses, not to participate in the public health care unit of the medical expenses of employees, work-related injuries and other hospitalization,
hospitalization during the meal allowance, sick leave for more than two months of wages, staff travel to visit their families, the former unit of the payment of severance pay, severance pay and their accompanying family members, the cost of the road. Employee death cremation and expenses, survivor's hardship allowance, long-term support staff allowance, as well as collective welfare expenditure from the "budgeted balance".
Scope
Scope of Employee Welfare Expenses
1, Employee Medical Expenses
2, Employee Difficulty Subsidies
This refers to the actual payment of regular subsidies and temporary subsidies to employees in difficulty. Including the living subsidies for work-related or non-work-related injuries and disabilities
3, death benefits for employees and their dependent immediate family members
4, subsidies for collective welfare
including subsidies for the difference between the expenditures and revenues of the collective welfare facilities such as employees' bathrooms, barbershops, laundries, breastfeeding rooms, child care centers and other facilities, as well as the subsidies for the costs of child care for those who do not have child care centers, and repair fees for those who are given to the employees. repair expenses, etc.
5, Other Welfare Benefits
These are mainly welfare expenses such as transportation subsidies for commuting to and from work, family planning subsidies, and hospitalized meal expenses.
Expenditures not belonging to employee welfare expenses
1, expenses for retired employees
2, compensation for dismissed employees
3, employees' labor protection expenses
4, employees receiving to subsidies during sick leave, maternity leave, and family visit leave
5, employees' study expenses
6, employees' meal subsidies ( Including the employee's lunch subsidy in the enterprise and food subsidies during business trips)
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