Employee welfare fees are a situation where there is no prescribed accrual ratio.

1. Accounting for welfare fees of public institutions, (1) staff welfare fees withdrawn according to the fixed number of employees, the accounting entries are: debit: public expenditure-welfare fees, credit: special fund-employee welfare fund, (2) when used,

The accounting entries are: Debit: Special Fund - Employee Welfare Fund, Credit: Bank deposit or cash, 2. If your unit does not withdraw, you can also make accounts directly, accounting entries: (1) When disbursing welfare fees, Debit: Business expenses

- Welfare fees, credit: cash on hand, (2) distribution of labor protection supplies, debit: business expenses - labor protection fees, credit: cash on hand.