Labor insurance expenses refer to the expenses paid by enterprises to protect the health and safety of employees. It includes the following aspects:

1. Social insurance premium: Social insurance premium refers to the social insurance premium paid by enterprises for employees, including endowment insurance, medical insurance, work injury insurance, unemployment insurance and maternity insurance. These insurances are the legal social security system of the country, aiming at ensuring the basic living and medical security of employees.

2. Housing accumulation fund: Housing accumulation fund refers to the housing accumulation fund fees paid by enterprises for employees as the down payment or rent for employees to buy houses or rent houses. Housing accumulation fund is a national legal housing security system, aiming at improving the housing conditions of employees.

3. Health check-up fee: the fee paid by the enterprise for the regular health check-up of employees. Physical examination is an important measure to protect employees' health, which can detect and prevent diseases early and improve employees' work efficiency and quality of life.

4. Work-related injury insurance fund: the work-related injury insurance fund paid by enterprises for employees to compensate employees for accidental injuries or occupational diseases at work. Industrial injury insurance is a national legal social security system, which aims to ensure the safety and health of employees at work.

5. Occupational disease prevention fee: the fee paid by the enterprise for the prevention and treatment of occupational diseases. Occupational diseases are diseases caused by harmful factors in the working environment. Enterprises should take measures to prevent and control occupational diseases and ensure the health of employees.

6. Safety production expenses: expenses paid by enterprises to ensure the safety of employees at work, including safety equipment, safety training, safety inspection, etc. Safety in production is an important responsibility of enterprises, and ensuring the safety of employees is an important task of enterprises.

In short, labor insurance expenses are the expenses paid by enterprises to protect the health and safety of employees, including social insurance premiums, housing accumulation funds, health check-up fees, work injury insurance funds, occupational disease prevention fees, and safety production expenses. Enterprises should conscientiously perform their responsibilities and protect the rights and health of employees.