Pay employee welfare expenses according to the facts, but the deduction can only be14% of the total salary; 2% of the trade union funds should be accrued, but it should be directly turned over to the trade union organization (special receipt); The employee education fund can be withdrawn up to 2.5%. It is based on the total wages actually paid.

In order to prevent enterprises from expanding the amount of welfare funds, trade union funds and education funds indefinitely and devouring the tax base of enterprise income tax. Its starting point is to set the deduction limit, plug the loopholes in tax collection and management, and ensure the national tax revenue.

If the company directly recharges the meal allowance to the personal meal card, it is regarded as the company's welfare allowance for employees, and the management fee-welfare fee is regarded as the company's expense, which is not included in the employee's personal salary income and does not need to pay personal income tax.

If the company puts the meal replacement in the monthly salary, it should include all the salary income of the individual in the scope of paying personal income tax.

Extended data:

The new accounting standard cancels the subject of welfare expenses payable, and welfare expenses do not need to be extracted.

If the new accounting standards are implemented, accounting entries:

(1) When welfare expenditure occurs

Borrow: Payable employee salaries-employee welfare expenses.

Credit: cash, etc.

(2) At the end of the month, at the time of distribution.

Borrow: management fee-welfare fee

Loan: Payable employee salary-employee welfare fund.

(3) When carrying forward profit and loss

Debit: this year's profit

Loan: management fee-welfare fee

Baidu Encyclopedia-Welfare Fee