Expenditure scope of employee welfare expenses
1, employee medical expenses
2. Subsidies for workers' living difficulties
Refers to the regular subsidies and temporary subsidies actually paid to employees with difficulties in life. Including work-related or non-work-related disability living allowance.
3. Death treatment of employees and their immediate family members.
4. Collective welfare subsidies
Including subsidies for the difference between expenditure and income of collective welfare facilities such as staff bathrooms, barbershops, laundry rooms, nursing rooms and nurseries, as well as subsidies for childcare fees without nurseries and repair fees paid to employees.
5. Other benefits
It mainly refers to welfare expenditures such as commuting subsidies, family planning subsidies, and hospitalization expenses.
Expenditure that does not belong to employee welfare expenses
1, retired workers' expenses
2. Compensation for dismissed employees
3. Employee labor protection fee
4. Employees receive subsidies during sick leave, maternity leave and family leave.
5. Learning expenses of employees
6. Employee food subsidies (including lunch subsidies for enterprise employees and food subsidies during business trips)
Extended data:
Accounting treatment of welfare expenses
Some enterprises transfer all the expenses of water, electricity, steam, processing and repair provided by the auxiliary production workshop to the basic production workshop and enterprise management department. For example, the auxiliary production workshop of the enterprise provides 750,000 yuan of water and electricity for the staff canteen, and the enterprise is registered as "borrowing: production cost-basic production cost of 750,000 yuan, and lending: production cost-auxiliary production cost of 750,000 yuan".
Employee welfare expenses incurred by an enterprise shall be accounted for accurately in separate accounts. The expenditure of welfare funds must comply with the provisions of the financial system and tax law; The payment of welfare expenses shall be based on authentic, lawful and valid vouchers; At the same time, not all welfare expenses that meet the requirements can be deducted in full before tax, but only within the proportion of total wages and salaries 14%.
Baidu Encyclopedia-Employee Benefits