The current tax law does not stipulate the withdrawal ratio of labor insurance premiums, but as long as labor insurance premium expenses do not exceed the prescribed range, they can be deducted before tax.

As for why it is not spent from welfare fees, the "Notice of the Ministry of Labor and Personnel, the State Economic Commission, the Ministry of Commerce, and the All-China Federation of Trade Unions on Reforming the Standards and Management Systems for the Distribution of Personal Labor Protection Equipment to Employees" has clearly stated: "Issuing personal labor protection equipment to employees

It is a preventive auxiliary measure to protect the safety and health of workers, not a living welfare benefit. "Title: Notice of the Ministry of Labor and Personnel, the State Economic Commission, the Ministry of Commerce, and the All-China Federation of Trade Unions on Reforming the Standards and Management Systems for the Distribution of Personal Labor Protection Equipment for Employees.

Effective promulgation unit Ministry of Labor and Personnel; State Economic Commission; Ministry of Commerce; All-China Federation of Trade Unions Promulgation date 1984/10/19 Implementation date 1984/10/19 Content Classification Cadre Insurance Welfare Document No. Labor Care (1984) No. 27, 1963

The "Standards for the Distribution of Personal Protective Equipment to Employees of State-owned Enterprises" issued by the former Ministry of Labor was formulated in accordance with the relevant provisions of the State Council's "Three Major Regulations" to unify the standards for the distribution of labor protective equipment to employees of state-owned enterprises across the country and ensure that employees are protected during the labor production process.

safety and health played a certain role.

At present, the process of structural reform in our country is constantly developing, and the distribution standards and management system of personal protective equipment for employees need to be reformed.

The reform opinions are now notified as follows: 1. The distribution of personal labor protective equipment to employees is a preventive auxiliary measure to protect the safety and health of workers, and is not a living welfare benefit.

Personal labor protection articles should be issued to employees according to different types of work and different working conditions according to the needs of the enterprise for safe production and prevention of occupational injuries.

(Please note that this article is not a living welfare benefit) 2. The scope and principles of issuing labor protection clothing: 1.

Underground operations; 2.

Operations with strong radiant heat and burning hazards; 3.

Operations that involve the risk of puncture, cutting, or severe wear and tear that may cause trauma; 4.

Operations involving contact with toxic or radioactive substances and causing skin infection; 5.

Operations involving contact with corrosive substances; 6.

Cold-proof clothing can only be issued to those types of workers who often engage in outdoor or open-air work in winter in severe cold areas and cannot keep out the cold with their own cotton-padded clothes, and those who often engage in low-temperature operations.

3. Enterprises and public institutions may formulate standards for the distribution of personal labor protection supplies for employees in accordance with the above scope and principles, and submit them to superior authorities for approval and implementation.

4. The procurement, storage, and distribution of labor protection supplies shall be the responsibility of the administrative or supply departments of enterprises and institutions; the safety technical departments and labor unions shall conduct supervision and inspections.

5. Safety helmets, safety belts, insulating protective products, gas masks, dust masks and other special personal labor protection supplies for employees that are essential in production must be fully equipped according to the requirements of specific types of work, and the quality must be guaranteed.

A regular inspection system should be established for special protective equipment, and any unqualified or invalid items are not allowed to be used.

Labor departments and trade union organizations at all levels must strengthen supervision and inspection.

6. It is prohibited to issue or use chemical fiber protective equipment to workers working in flammable, explosive, burning and static-electricity locations.

7. The style of protective clothing should mainly comply with safety requirements and be practical, beautiful and generous.

8. It is prohibited to convert labor protection equipment into cash and distribute it to individuals, and the distributed protective equipment is not allowed to be resold.

Reforming the distribution standards and management system of personal labor protective equipment for employees is an aspect of the reform of the labor protection management system.

All regions and departments are requested to conduct serious investigation and research, and do a good job in this work based on the specific situation and the above opinions.