1, medical expenses and medical facilities for employees and their families;

2. Subsidies for workers' living difficulties;

3, staff washing and child care facilities and employee salary subsidies, canteen cookware purchase, maintenance costs, etc. ;

4. Staff education, clubs and children's primary and secondary school expenditures;

5 enterprises to improve the lives of workers, for agricultural and sideline production start-up costs and loss subsidies;

6, in accordance with the provisions of the state by the employee welfare fund expenditure of other expenses.

Legal basis: Article 22 of the Financial Rules of Public Institutions.

Special funds refer to funds with special purposes that are drawn or established by institutions in accordance with regulations.

Article 23

Special funds include:

(1) Repair and purchase fund, that is, it is extracted according to a certain proportion of business income and business income, included in repair expenses and equipment purchase expenses (50% in each column), and carried forward to the funds used for the maintenance and purchase of fixed assets of public institutions according to other regulations;

(two) employee welfare fund, that is, the funds extracted according to a certain proportion of the balance and carried forward for the collective welfare facilities and collective welfare benefits of employees in this unit according to other regulations;

(3) Medical expenses, that is, institutions that are not included in the scope of free medical care, are extracted from income according to the standard of free medical care prescribed by the local financial department, and are used as funds for free medical care for employees with reference to the relevant provisions of the free medical care system;

(four) other funds, that is, special funds drawn or established in accordance with other relevant regulations.