1, employees' basic medical insurance premiums, supplemental medical and supplemental pension insurance premiums, has been paid or extracted according to a certain percentage of the total wages, directly included in the cost of costs, and is no longer classified as an employee welfare costs management.
2. Other traditional items belonging to the scope of welfare expenditure continue to be retained as employee welfare management. For example: the enterprise to the workers issued by the field medical expenses for work, not yet the implementation of medical integration of enterprise workers medical costs, employees to support the immediate family medical subsidies, self-managed staff canteen subsidies, funeral subsidies, pension costs, employees to settle in a different place, the one-child fee, the cost of home leave, employee hardship assistance, welfare department labor costs.
3. Expenses for retired personnel outside of the integrated system, employees' convalescence expenses, heat-saving expenses, depreciation and repair and maintenance expenses of equipment and facilities of the internal welfare departments that have not yet been separated from the enterprise, and subsidies for heating costs in line with the relevant financial regulations of the state are adjusted to be included in the scope of the employees' welfare expenses.
4. Transportation, housing and communication benefits provided by enterprises for their employees were not explicitly included in the scope of employee welfare expenses in the past, but after the issuance of the Circular, those that have been reformed through monetization will be explicitly included in the management of the total wages of employees as "all kinds of allowances and subsidies", such as housing subsidies, transportation subsidies, communication subsidies or car reform subsidies, etc., which will be issued or paid on a monthly basis according to the standard. subsidies, transportation subsidies, and communication subsidies; where monetization reforms have not yet been implemented, the related expenditures are adjusted to be included in the management of employee welfare expenses.
5. For the holiday subsidies issued by enterprises to their employees