Enterprise employee welfare expenses include what

1, the equipment, facilities and personnel costs incurred by the internal welfare departments of enterprises that have not yet implemented the separation of social functions, including the equipment, facilities and repair and maintenance costs of the collective welfare departments such as staff canteens, staff bathrooms, barber shops, medical clinics, childcare centers and nursing homes, as well as the wages and salaries of staff in the welfare departments, social insurance premiums, housing provident funds, and labor costs.

2, various subsidies and non-monetary benefits granted for employees' health care, living, housing, transportation, etc.

(1) medical expenses granted by the enterprise to the employees for out-of-town medical treatment on official business;

(2) medical expenses for the employees of the enterprise that has not implemented the medical co-ordination;

(3) medical subsidies for the employees' dependent immediate family members;

(4) heating Subsidies;

Heating subsidies are also known as "winter heating subsidies", and the winter heating subsidies stipulated in the State Labor Bureau's General Xinzi [1979] No. 176 refer to the heating subsidies for the dormitories of employees in the northern high-cold areas. It does not include the cost of heating the enterprise's production and business houses. Specific deduction standards are implemented in accordance with local government regulations. All localities have different regulations for granting "winter heating subsidies", so please pay attention to the scope of reimbursement according to the local government.

(5) Employee heatstroke prevention and cooling costs;

Heatstroke prevention and cooling costs refers to the enterprise issued for employees to ward off the heat of the high temperature subsidies, the enterprise for the employees issued by the summer drinks can not be offset against the high temperature subsidies, the specific deduction standards in accordance with the provisions of the local government.

(6) Employee hardship subsidies;

Employee hardship subsidies refer to the subsidies given by the enterprise to employees whose per capita income from the cost of living is less than the standard of the hardship subsidy. Specific deduction standards are in accordance with local government regulations. Note the difference between the employee hardship subsidy provided by the enterprise and the employee hardship subsidy provided by the labor union is different, the former in the enterprise employee welfare expenses, the latter in the labor union funds.