According to travel invoices.
Specific items included in enterprise employee welfare fees:
1. Various cash subsidies and non-monetary benefits issued or paid for employees’ health care, living, etc., including employees’ work-related benefits Medical expenses in other places, medical expenses for employees of enterprises that have not implemented medical coordination for the time being, financial subsidies for self-operated employee canteens or unified lunch expenses for unoperated employee canteens, heating subsidy, heatstroke prevention and cooling expenses that comply with relevant national financial regulations, etc.
2. Equipment, facilities and personnel expenses incurred by the internal collective welfare departments of the enterprise that have not yet been separated, including collective welfare such as employee canteens, employee bathrooms, barbers, medical clinics, nurseries, nursing homes, collective dormitories, etc. Depreciation and maintenance costs for departmental equipment and facilities.
3. Employee hardship subsidies, or fund expenditures established and managed by the enterprise specifically to help and relieve needy employees.
4. Expenses for retirees outside the overall plan, including retirees’ medical expenses and other outside expenses for retirees. The external expenses for retired personnel involved in enterprise reorganization shall be implemented in accordance with the "Notice of the Ministry of Finance on Financial Management Issues of Employee Resettlement Expenses Related to Enterprise Reorganization".
5. Other employee welfare expenses incurred in accordance with regulations, including funeral subsidies, pensions, relocation expenses for employees in other places, only child expenses, family leave travel expenses, and other employee welfare expenses that meet the definition of enterprise employee welfare expenses but are not included in Other expenses included in the items in each clause of this notice.