Accounting entries for reimbursement of welfare expenses are as follows:
1, in the way of actual reimbursement: debit: administrative expenses - welfare expenses; credit: cash on hand.
2, in the form of wages to the welfare expenses of the charge: debit: payable to employees new remuneration - payable welfare expenses; credit: cash on hand. Debit: administrative expenses - welfare expenses; credit: payable to employees new remuneration - payable welfare expenses.
3. Reimbursement of celebration meals: debit: administrative expenses - business hospitality; credit: bank deposits / cash on hand.
4, if it is the company's internal staff celebration costs: debit: administrative expenses - welfare expenses; credit: bank deposits / cash on hand.
Employee welfare expenses, is used to promote the material interests of employees, to help employees and their families to solve certain special difficulties and the establishment of collective welfare undertakings paid. Including the appropriation of labor union funds, the standard withdrawal of staff welfare, one-child health care, public medical expenses, not to participate in the public health care unit of the staff medical expenses, and so on.
Welfare Expenses:
1. Enterprises that have not yet implemented the separation of social functions, the equipment, facilities and personnel costs incurred by their internal welfare departments, including staff canteens, staff bathrooms, barber shops, medical clinics, childcare centers, convalescent hospitals, and other collective welfare departments, equipment, facilities, and repair and maintenance costs and the welfare departments. staff's wages and salaries, social insurance premiums, housing provident fund, and labor costs.
2. Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by the enterprise to employees for overseas medical treatment on official business, medical expenses for employees of enterprises that do not have medical care coordination, medical subsidies for employees' dependent immediate family members, subsidies for heating costs, summer heat-heat-abatement costs for employees, employee hardship subsidies, relief expenses, and transportation subsidies for employees.
3. Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, compassionate care, settling-in expenses, and travel expenses for family visits.