Employee welfare expenses refer to the expenses paid to promote the material interests of employees, to help employees and their families to solve certain special difficulties and to organize collective welfare undertakings. Including the allocation of trade union funds, the standard withdrawal of staff welfare, one-child health care, public health care funds, not to participate in the public health care unit of the staff medical expenses, work-related injuries and other hospitalization, hospitalization during the meal allowance, and other welfare expenditures.
What are the employee welfare expenses?
1, the enterprise employee welfare expenses refers to the enterprise for the employees in addition to employee wages, bonuses, allowances, subsidies included in the management of the wage bill, employee education expenses, social insurance premiums and supplemental pension insurance premiums (annuities), supplemental health insurance premiums and housing provident fund other than the welfare benefits of the expenditures, including issued to the employees or for the employees to pay the following cash subsidies and Non-monetary collective benefits:
(1) Cash subsidies and non-monetary benefits issued or paid for the health care and living of employees, including the costs of medical treatment outside the country on official business, the costs of medical treatment for employees of enterprises that have not yet implemented medical care, the medical subsidies for employees' immediate family members, the costs of employees' convalescence, the costs of subsidies for the funding of self-operated employee canteens or the expenditures of uniformly supplied lunches for unoperated employee canteens, and heating costs in accordance with the relevant financial regulations of the State, as well as the expenses of the State's heating fund. heating subsidies and summer cooling expenses in accordance with the relevant national financial regulations.
(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, hairdressing salons, medical clinics, nurseries, nursing homes and collective dormitories, as well as the wages and salaries of staff members of the collective welfare departments, social insurance premiums, housing provident funds, and labor costs. labor costs.
(3) Employee hardship subsidies, or the expenses of funds established and managed by the enterprise specifically for the purpose of helping and relieving employees in difficulty.
(4) Retirees' uncoordinated expenses, including retirees' medical expenses and other uncoordinated expenses of retirees. The uncoordinated costs of 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 Costs Related to Enterprise Reorganization (Caiqi [2009] No. 117). If the state has other regulations, they shall apply.
(5) Other employee welfare expenses incurred in accordance with the regulations, including funeral subsidy, pension, employee relocation expenses, one-child fee, family leave travel expenses, and other expenses that meet the definition of employee welfare expenses of an enterprise, but are not included in the items of the articles of this Circular.
2. If the transportation, housing and communication treatment provided by an enterprise for its employees has been monetized and reformed, the housing subsidies, transportation subsidies or car reform subsidies and communication subsidies issued or paid on a monthly basis in accordance with the standard shall be included in the total wages of the employees and no longer be included in the management of the employee welfare expenses; if monetization reforms have not yet been implemented, the relevant expenditures incurred by the enterprise shall be managed as the employee welfare expenses but in accordance with the The unified provisions of the state policy on enterprise housing system reform, shall not purchase and build housing for employees.
Enterprises' holiday subsidies for employees and monthly lunch subsidies for employees who are not uniformly provided with meals shall be included in the management of total wages.
What is included in employee compensation?
According to ASBE No. 9 - Employee Compensation, employee compensation includes:
(1) Employee salaries, bonuses, allowances and subsidies;
(2) Employee welfare expenses;
(3) Social insurance such as medical insurance, pension insurance, unemployment insurance, work injury insurance and maternity insurance;
( (4) housing fund;
(5) labor union expenses and employee education expenses;
(6) non-monetary benefits;
(7) compensation for the termination of the labor relationship with the employee;
(8) other expenditures related to the acquisition of services provided by the employee.
The above is [ What is employee welfare expense? All the answers to [ ], if you want to learn more knowledge in this area, welcome to the official website of Global Youth Education!
Global Ivy Friendly Tips: The above is [ employee welfare costs are what?
These are the answers to the questions, and I hope they can help you!