1, the unit purchases various facilities or equipment for employees' cultural and sports activities.
2 canteens, clinics, nurseries and other collective welfare subsidies.
3. Expenses related to amateur entertainment activities of all employees during major festivals.
4. Special hardship allowance for employees of this unit.
5. Expenditure on prevention and health care of employees in this unit.
6. Children's Festival condolences to the children of the employees of this unit.
The welfare fund of administrative institutions shall not be used for the following expenditure items:
1, treat and give gifts
2. disguised bonuses and allowances.
3. Other expenditures in violation of financial regulations.
The scope of welfare expenses of administrative institutions is generally divided into four categories, including workers' work-related injury subsidies, holiday sympathy benefits, and various activities expenses.
Employee welfare expenses:
Employee welfare fund refers to the expenses paid to enhance the material interests of employees, help employees and their families solve some special difficulties and set up collective welfare undertakings. Including allocated trade union funds, employee welfare funds extracted according to standards, one-child health care expenses, public medical expenses, medical expenses of employees who did not participate in public medical units, food subsidies during hospitalization and recuperation, wages of employees who have been sick for more than two months, travel expenses of employees visiting relatives, severance payment paid by the original unit, travel expenses of retired employees and their accompanying families, cremation and expenses of employees, subsidies for survivors' living difficulties, subsidies for long-term support personnel, and subsidies within the budget.
Legal basis:
Notice on strengthening the financial management of employee welfare funds in enterprises
The welfare expenses of enterprise employees refer to the welfare expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the management of total wages, employee education funds, social insurance premiums, supplementary old-age insurance premiums (annuities), supplementary medical insurance premiums and housing accumulation funds, including the following cash subsidies and non-monetary collective benefits paid to or for employees:
(1) Cash subsidies and non-monetary benefits paid or paid for employees' medical care and life, including medical expenses for employees traveling in different places, medical expenses for employees in enterprises that have not yet implemented medical co-ordination, medical subsidies for employees to support their immediate family members, medical expenses for employees' recuperation, financial subsidies for self-run canteens or unified lunch supply expenses for employees who have not run canteens, heating subsidies that meet the relevant financial regulations of the state, heatstroke prevention and cooling fees, etc.
(II) Equipment, facilities and personnel expenses incurred by collective welfare departments within an enterprise that are not separated, including depreciation, maintenance and repair expenses of equipment and facilities in collective welfare departments such as staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and dormitories, and labor expenses of staff in collective welfare departments such as wages and salaries, social insurance premiums, housing accumulation funds and labor expenses.
(3) Subsidies for employees in difficulty, or funds specially set up for helping and relieving employees in difficulty under the overall management of enterprises.
(4) Overall expenses for retirees, including medical expenses for retirees and other overall expenses for retirees. The expenses of retirees involved in enterprise restructuring shall be handled in accordance with the Notice of the Ministry of Finance on the financial management of the resettlement expenses of enterprise restructuring employees. Unless otherwise stipulated by the state, such provisions shall prevail.
(5) Other employee welfare expenses incurred in accordance with regulations, including funeral subsidies, pension expenses, employee resettlement expenses, one-child expenses, family leave travel expenses, and other expenses that meet the definition of enterprise employee welfare expenses but are not included in this notice.