Missed meal allowance is a meal subsidy given when it interferes with an employee's normal meal, and is generally only given to unit employees on business trips. In the accounting account, the cost of meal allowance should be included in the enterprise payable welfare expenses, can not be directly paid to individuals, so this part of the cost is not subject to personal income tax.
How to do the accounting for the meal allowance:
The enterprise will recognize the meal allowance payable as a liability (credited to "Employee Compensation Payable - Wages") in the accounting period in which the employee provides the service, and deal with it in the following ways according to the beneficiary of the service provided by the employee. Depending on the beneficiary of the services provided by the employees, the following situations are handled: the meal subsidy borne by the production of products and the provision of labor services is included in the cost of the products or the cost of the labor services; the meal subsidy borne by the construction in progress and the intangible assets is included in the cost of the construction of the fixed assets or the cost of the intangible assets; and the meal subsidy for the other meals is included in the profit and loss of the current period. For example:
Repair company personnel went out to repair equipment for customers, and failed to return in time to eat the meal given by the meal allowance, should be included in the "cost of labor".
Enterprise sales staff to go out to negotiate business failed to return in time to give the missed meal allowance, should be included in the "cost of goods sold".
Legal basis：
《中华人民****和国民法典》 第 1千一百七十九条 The infringement of others caused personal injury, shall be compensated for the medical expenses, nursing care, transportation costs, nutrition, hospital food subsidies and other reasonable expenses for treatment and rehabilitation, as well as the reduction of the income due to lost work. Where disability is caused, compensation shall also be made for the cost of auxiliary aids and disability compensation; where death is caused, compensation shall also be made for funeral expenses and death compensation.
Article 8 of the Chinese People's **** and National Code civil subjects engaged in civil activities shall not violate the law, shall not violate public order and morals.