Legal analysis: state-owned enterprises central enterprises to send holiday benefits in the staff, mainly on New Year's Day, May Day, November 11, the Spring Festival. But according to the actual situation of the enterprise, good benefits Mid-Autumn Festival and Dragon Boat Festival also send some, May Day and New Year's Day to send a little less, mainly China's traditional festival of the Spring Festival than the other festival. Retirees give money to the Spring Festival every year to the payroll card.
Legal basis: "Ministry of Finance on the enterprise to strengthen the financial management of employee welfare expenses notice"
A, enterprise employee welfare expenses refers to the enterprise for the staff in addition to employee wages, bonuses, allowances, subsidies included in the management of the total wage bill, employee education funds, social insurance premiums and supplemental pension premiums (annuities), supplemental medical insurance premiums and housing provident fund other than welfare treatment Expenditures, including the following cash subsidies and non-monetary collective benefits issued or paid to or on behalf of employees:
(a) Cash subsidies and non-monetary benefits issued or paid for employees' health care and living expenses, including the costs of employees' medical treatment outside of the country on official business, the costs of medical treatment for employees of enterprises that have not yet implemented medical care, the costs of medical treatment for employees' immediate family members, the costs of employees' convalescence and recuperation, the costs of self-owned or unorganized canteens, and the cost of medical treatment for employees' immediate families. subsidies for staff canteens or unified lunch supply expenses for non-staff canteens, subsidies for heating costs and heat-prevention and cooling costs in accordance with the relevant national financial regulations.
(2) Equipment, facilities and personnel costs incurred by the enterprise's internal collective welfare departments that have not yet been separated, including the depreciation, repair and maintenance costs of the equipment and facilities of the collective welfare departments, such as staff canteens, staff bathrooms, barber shops, medical clinics, nurseries, nursing homes and collective dormitories, as well as the wages and salaries of staff of the collective welfare departments, social insurance premiums, housing provident funds, labor and other personnel costs. expenses.
(3) Employee hardship subsidies, or expenditures from funds established and managed by the enterprise in a coordinated manner specifically for the purpose of assisting and relieving employees in difficulty.
(d) Expenditures other than those for the coordination of retired personnel, including medical expenses of retired personnel and other expenses other than those for the coordination of retired personnel. The uncoordinated costs of retired personnel involved in the reorganization of enterprises shall be implemented in accordance with the Circular of the Ministry of Finance on the Financial Management of Employee Resettlement Costs Related to the Reorganization of Enterprises (Caiqi [2009] No. 117). Where the State provides otherwise, it shall follow its regulations.
(v) Other employee welfare expenses incurred in accordance with the regulations, including funeral subsidies, pension payments, employee relocation expenses, one-child expenses, family leave travel expenses, and other expenses that meet the definition of employee welfare expenses of an enterprise but are not included in the items of the articles of this Circular.
II. If the transportation, housing and communication treatment provided by an enterprise for its employees has been monetized and reformed, the housing subsidies, transportation subsidies or car reform subsidies and communication subsidies issued or paid on a monthly basis in accordance with the standard shall be included in the total wages of the employees and no longer be included in the management of the employee welfare expenses; if monetization reforms have not yet been implemented, the relevant expenditures incurred by the enterprise shall be managed as the employee welfare expenses but in accordance with the The unified provisions of the state policy on enterprise housing system reform, shall not purchase and build housing for employees.
Enterprises shall include in the management of total wages the holiday subsidies given to employees, and the subsidies for lunches paid on a monthly basis instead of uniformly provided meals.