1. Enterprise employee welfare fees refer to the benefits provided by the enterprise to employees in addition to employee wages, bonuses, allowances, subsidies included in total salary management, employee education funds, social insurance premiums and supplementary pension insurance premiums (annuities) , welfare benefits other than supplementary medical insurance premiums and housing provident funds, including the following cash subsidies and non-monetary collective benefits issued to or paid for employees: (1) Various amounts issued or paid for employee health care, living, etc. Cash subsidies and non-monetary benefits, including medical expenses for employees traveling away from home for work, medical expenses for employees of enterprises that have not yet implemented medical coordination, medical subsidies for employees’ immediate family members, employee recuperation expenses, self-operated employee canteen fund subsidies or unified employee canteens that have not yet been implemented Provide lunch expenses, heating fee subsidies, heatstroke prevention and cooling fees 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 been separated, including depreciation of equipment and facilities of collective welfare departments such as employee canteens, employee bathrooms, barbers, medical clinics, nurseries, nursing homes, and collective dormitories. , repair and maintenance costs, as well as labor costs such as wages and salaries, social insurance premiums, housing provident funds, labor fees, etc. for collective welfare department staff. (3) Employee hardship subsidies, or fund expenditures established and managed by the enterprise specifically to help and relieve needy employees. (4) Expenses outside the overall plan for retirees, including retirees’ medical expenses and other expenses outside the overall plan for retirees. The external expenses for retirees involved in enterprise reorganization shall be implemented in accordance with the "Notice of the Ministry of Finance on Financial Management Issues Regarding Employee Resettlement Expenses Related to Enterprise Reorganization" (Caiqi [2009] No. 117). Otherwise prescribed by the State shall prevail. (5) Other employee welfare expenses incurred in accordance with regulations, including funeral subsidies, pensions, employees' relocation expenses in other places, only child expenses, family leave travel expenses, and items that meet the definition of enterprise employee welfare expenses but are not included in the various clauses of this notice of other expenses. 2. If the transportation, housing, and communication benefits provided by the enterprise to its employees have been monetized, the housing subsidy, transportation subsidy, or car modification subsidy, and communication subsidy paid or paid monthly according to standards shall be included in the total wages of employees and shall no longer be included in the total wages of employees. Included in the management of employee welfare fees; if the monetization reform has not yet been implemented, the relevant expenditures incurred by the enterprise shall be managed as employee welfare fees, but according to the unified provisions of the national enterprise housing system reform policy, housing for employees shall not be purchased or built. The holiday subsidies paid by the enterprise to employees and the lunch subsidies paid monthly without uniform meals should be included in the management of total wages.