Accounting entries for granting employee benefits are written as follows:
1. When purchasing goods, borrow: Inventory goods, etc. Taxes payable - VAT payable (input tax), credit: bank deposits
2, when issued borrow: payable employee compensation - non-monetary benefits, credit: inventory goods, etc. Taxes payable - Value-added tax payable (output tax) debit: the cost of the main business credit: inventory
Welfare costs include the content
1, has not yet been implemented to separate the social functions of the enterprise, the welfare department of the equipment, facilities and personnel costs incurred, including the staff cafeteria, staff bathrooms, barber shop, medical clinic, nursery, nursing home and other collective welfare department equipment, facilities and personnel costs, including the staff cafeteria, staff bathrooms, hair salon, medical center, nursing home and other collective welfare department equipment, facilities and personnel costs. The equipment, facilities and repair and maintenance costs of collective welfare departments and the wages and salaries, social insurance premiums, housing provident funds and labor costs of the staff of the welfare departments.
2. Subsidies and non-monetary benefits for employees' health care, living, housing, transportation, etc., including medical expenses paid by enterprises to employees for overseas medical treatment on official business,
medical expenses for employees of enterprises without medical care coordination, medical subsidies for employees' dependent immediate family members, subsidies for heating expenses, heat-prevention and cooling expenses for employees, subsidies for employees' difficulties, relief expenses, subsidies for employees' canteens, and subsidies for employees' transportation. and transportation subsidies for employees, etc.
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.