The Notice of the State Council on the Interim Provisions on the Use of Welfare Funds for Staff of State Organs (the State Council No.19, 1957) stipulates that the scope of use of welfare funds includes:

(1) solving the living expenses difficulties of staff's families;

(2) solving the medical expenses of the family members of the staff;

(3) solving the problem of funeral expenses for family members of staff;

(4) solving other special difficulties of staff;

(5) subsidizing the expenses of collective welfare undertakings.

Scope of use of collective welfare:

1. Visit the staff of the unit who are hospitalized due to illness or injury and purchase a small amount of condolences;

2. Subsidies for collective welfare expenses such as canteens organized by the unit;

3. Expenditure on health and recuperation, such as physical examination of employees;

4. Other sporadic collective welfare expenditures.

In addition, according to the Notice of the Ministry of Internal Affairs on the Management and Use of Welfare Funds for Staff of State Organs and Institutions (No.17 [65]), the scope of use of welfare funds: at present, the main purpose is to solve the living difficulties of staff and their families; In general, if there is any surplus after solving the living difficulties, appropriate subsidies can be given to the following collective benefits:

1. Overexpenditure on the overall medical expenses of the staff members' families;

2. Expenses for sporadic purchase of nursing rooms, nurseries, kindergartens, juvenile homes, hairdressers and bathrooms in institutions and units;

3. Pay condolences to the sick staff in the hospital for a small amount of condolences.

Extended information:

The essence of welfare funds is the funds used for the collective welfare of employees and collective welfare facilities. It should not be confused with bonuses. The former focuses on difficult subsidies and collective welfare expenditures, while the latter focuses on work rewards. In addition, the same matter may not enjoy both unit welfare and trade union welfare.

object of welfare subsidy:

in principle, it is limited to the staff themselves and their parents, spouses, children, underage or incapacitated siblings and other relatives who depend on the staff, and relatives who are not dependent on the staff are not allowed to enjoy welfare subsidy.

The basis for calculating the current welfare expenses of administrative institutions:

1. At the level of ministries and commissions

1. On December 15, 1965, the Notice on the Standard of Welfare Expenses for Staff of State Organs and Institutions issued by the Ministry of Finance and the Ministry of Internal Affairs stipulated that the welfare expenses of staff of state organs and institutions should be drawn at 2.5% of the total wages;

2. Notice on Adjusting the Standard of Welfare Expenses for the Staff of Central State Organs and Institutions in Beijing (No.16 [1998] of the People's Republic of China) stipulates that the welfare expenses for the staff of Central State Organs and Institutions in Beijing are 12 yuan per person per month, of which the central state organs are retained in 9 yuan per person per month, and the rest 3 yuan is uniformly transferred and used by the Ministry of Personnel;

welfare funds drawn by public institutions according to 12 yuan are all used by the institutions according to regulations. If there are any savings in welfare funds at the end of the year, they can be transferred to the next year to continue to be used.

3. The Ministry of Finance's Notice on the Proportion of Withdrawing Special Funds from Public Institutions (Caijiao [212] No.32) stipulates that the withdrawal ratio of welfare funds for employees of public institutions shall be determined within 4% of the annual non-financial allocation balance of the unit.

2. At the level of provinces and municipalities directly under the Central Government

1. Jiangxi Province: The Notice on Amending the Extraction Standard of Staff Welfare Expenses in Administrative Institutions (Gan Cai Zi [1994] No.146) stipulates that the standard of staff welfare expenses in provincial administrative institutions is adjusted from the original 4 yuan to 1 yuan per person per month (retired personnel in administrative institutions are also extracted according to this standard).

The scope of expenditure is mainly used for employee hardship allowance and employee collective welfare. The source of welfare funds is still adjusted from the funds of the unit.

2. Liaoning Province: Notice on Adjusting the Standard of Staff Welfare Expenses of Government Organs and Institutions (Liao Ren Fa [1996] No.28) stipulates that the standard of staff welfare expenses of government organs and institutions shall be 1 yuan per person per month.

3. Shanghai: The Notice on Adjusting the Standard of Withdrawing Welfare Funds for Staff of Organs and Institutions in this Municipality (Huren [1995] No.81) stipulates that the standard of withdrawing welfare funds for organs and institutions shall be adjusted to 18 yuan per person per month.

4. Zhejiang province: the notice on adjusting the standard of drawing welfare funds for the staff of provincial administrative organs (Zhejiang finance bank [211] No.19) stipulates that the staff of provincial administrative organs (including retirees) shall be drawn according to 3.5% of the total wages (including allowances and subsidies) and retirement benefits (including subsidies), and the institutions shall refer to it.

5. Tianjin: The Notice on Changing the Method of Withdrawing Welfare Funds for Staff of Government Offices and Institutions (J.J. [1998] No.18) stipulates that staff of government offices and institutions shall be paid 2.5% of the total wages.

6. Hunan Province: Notice on Adjusting the Extraction Standards and Management Measures of Welfare Funds of Provincial Organs (Hunan People's Insurance [1993] No.32) stipulates: 3% of total wages (according to retirement pension) shall be extracted for special purposes, and the balance can be carried forward to the next year.

7. Jilin Province: Notice on Adjusting the Standards of Welfare Fees for Personnel of State Organs and Institutions (J.R.Z. No.2128) stipulates that the current 3 yuan per person per month will be raised to 6 yuan per person per month.

8. Guizhou Province: It is stipulated that from January, 1982, the welfare funds of government agencies and institutions in the whole province will be drawn at 2% of the total wages (including standard wages, food price subsidies and non-staple food price subsidies); County (city, district) level organs and institutions according to the total wages of 3% extraction.

III. Districts and cities

1. Guangzhou: The Notice on Adjusting the Standard of Staff Welfare Expenses of Municipal Organs and Institutions (Sui Ren Salary [1998] No.6) stipulates that the standard of staff welfare expenses of municipal organs and institutions shall be adjusted from the current 25 yuan to 3 yuan.

2. Ningbo: Notice on Adjusting the Extraction Standard of Welfare Expenses for Municipal Administrative Organs (No.65 [215] of Yong Finance) stipulates:

Adjust the accrual standard of welfare expenses for administrative organs (including retirees) from the original fixed standard to the proportional standard, that is, the total wages (including subsidies) and retirement expenses (which do not exceed the standard subsidies).

3. Lishui City: The Notice on Adjusting the Withdrawal Ratio of Staff Welfare Expenses of Municipal Administrative Institutions (Licaixing No.21682) stipulates that the welfare expenses of staff of municipal administrative institutions (including retirees) shall be withdrawn according to the standard of 5%.

4. Jincheng City: From 217, the welfare expenses of municipal administrative institutions will be accrued according to 3.5% of the total wages of the unit.

5. Changji Prefecture: In 216, the staff welfare funds of government agencies and institutions were drawn according to 1.8% of the total annual wages of employees in the unit, of which 1.5% was drawn from the unit and .3% was drawn from the human and social departments at the same level as the mobile welfare funds for collective welfare undertakings and transfers.

Baidu Encyclopedia-Interim Provisions of the State Council on the Administration and Use of Welfare Funds for Staff of State Organs