Scope of welfare funds
The scope of welfare expenses refers to the equipment, facilities and personnel expenses incurred by the welfare departments in enterprises that have not yet independently implemented social functions, including the equipment, facilities and maintenance expenses of collective welfare departments such as staff canteens, staff bathrooms, barbershops, infirmary, nurseries and sanatoriums, and the wages and salaries of staff in welfare departments, social insurance premiums, housing accumulation funds and labor expenses. 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, subsidies for employees' difficulties, relief funds, subsidies for employees' canteens, and transportation subsidies for employees. Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc.
How to calculate welfare expenses?
1, the treatment method of welfare expenses under reimbursement mode:
Borrow: management expenses/sales expenses/manufacturing expenses/production costs-welfare expenses.
Credit: cash on hand/bank deposit.
2, in the form of wages for welfare:
Borrow: management expenses/sales expenses/manufacturing expenses/production costs-welfare expenses.
Loan: Payable staff salary-welfare expenses.
Borrow: Payable staff salaries-welfare expenses
Credit: cash on hand/bank deposit.
What's the difference between welfare and hospitality?
First of all, the scope is different.
1, business and entertainment:
(1) Expenses for banquets or working meals due to the production and operation of enterprises;
(two) the cost of giving souvenirs for the production and operation of the enterprise;
(3) Expenses such as tour fees and transportation fees incurred due to the production and operation of the enterprise;
(4) Travel expenses incurred by business personnel due to the production and operation of the enterprise.
2. Welfare expenses: mainly used for medical expenses of employees, salaries of medical staff, medical expenses, travel expenses for medical treatment in different places due to work-related injuries, subsidies for living difficulties of employees, salaries of employees in bathrooms, barbershops, kindergartens and nurseries!
Second, the extraction ratio is different.
1. Business entertainment expenses: after deducting 60% of the amount incurred, the maximum amount shall not exceed 5‰ (five thousandths) of the sales (business) income of the current year.
2. Welfare expenses: The welfare expenses are drawn by the enterprise according to 14% of the total wages.