Legal analysis: the scope of expenditure of welfare expenses of administrative institutions is as follows:
1. Expenditure on the purchase of various facilities or equipment for employees' cultural and sports activities;
2. Subsidies for the organization of collective welfare undertakings, such as canteens, infirmaries and nurseries;
3. Expenditure related to amateur cultural, sports and recreational activities carried out by the institution for all the employees during major festivals;
4. Expenditure on special difficulties for the employees;
5. Expenditure on preventive health care for the employees. Expenditures related to recreational activities for all employees during major festivals;
4. Subsidies for special difficulties for employees of the unit;
5. Expenditures for preventive health care for employees of the unit;
6. Sympathy for children's children on children's festivals for the employees of the unit.
Legal basis: "Notice on Enterprises Strengthening Financial Management of Employee Welfare Expenses" Employee welfare expenses of an enterprise refer to the welfare expenses provided by the enterprise for its employees in addition to employees' salaries, bonuses, allowances, subsidies included in the management of the total wage bill, employee education expenses, social insurance premiums and supplemental pension insurance premiums (annuities), supplemental medical insurance premiums, and housing provident funds, including cash allowances and subsidies paid to or for employees, as follows (a) Cash subsidies and non-monetary benefits issued or paid for employees' health care and living expenses, including expenses for employees' medical treatment abroad on duty, medical expenses for employees of enterprises that have not yet implemented medical care coordination, medical subsidies for employees' dependent immediate family members, expenses for employees' convalescence, subsidies for the funding of self-operated employees' canteens or expenses for uniformly supplied lunches in unofficial employees' canteens, and expenses for the provision of lunches in unofficial employees' canteens, and expenses for the provision of lunches in the unofficial employees' canteens. The expenses for uniformly supplying lunches in staff canteens, subsidies for heating costs in accordance with the relevant national financial regulations, and expenses for preventing heatstroke and cooling.
(2) Equipment, facilities and personnel costs incurred by the enterprise's internal collective welfare departments that have not yet been separated, including the depreciation, repair and maintenance costs of the equipment and facilities of the collective welfare departments, such as staff canteens, staff bathrooms, barber shops, medical clinics, nurseries, nursing homes and collective dormitories, as well as the wages and salaries of staff of the collective welfare departments, social insurance premiums, housing provident funds, labor and other artificial costs. expenses.
(3) Employee hardship subsidies, or expenditures from funds established and managed by the enterprise in a coordinated manner specifically for the purpose of assisting and relieving employees in difficulty.
(d) Expenditures other than those for the coordination of retired employees, including medical expenses of retired employees and other expenses other than those for the coordination of retired employees. The uncoordinated costs of retired personnel involved in enterprise reorganization shall be implemented in accordance with the Circular of the Ministry of Finance on the Financial Management of Employee Resettlement Costs Related to Enterprise Reorganization. Where the State provides otherwise, it shall follow its regulations.
(e) Other employee welfare expenses incurred in accordance with the regulations, including funeral subsidies, pension payments, employee relocation expenses, one-child expenses, family leave travel expenses, and other expenses that meet the definition of employee welfare expenses but are not included in the items of the provisions of this Circular.