The sources of staff welfare funds in public institutions, including staff welfare funds drawn from business expenses or operating expenses according to personnel quota, are accounted for in special funds; Employee welfare fund drawn according to a certain proportion of the balance. In some specific expenditure items, welfare funds and welfare funds can also be combined.

Legal basis

Article 33 of the Financial Rules of Public Institutions

Special funds include:

(1) Repair and purchase funds, that is, funds drawn according to a certain proportion of business income and operating income, which are charged to the corresponding acquisition and repair subjects according to regulations (5% in each column), and funds transferred according to other regulations for the maintenance and purchase of fixed assets of public institutions. Institutions with less business income and operating income may not withdraw the repair and purchase fund, and institutions that implement depreciation of fixed assets may not withdraw the repair and purchase fund.

(3) other funds, that is, special funds drawn or set up in accordance with other relevant regulations.