Legal analysis: According to the relevant provisions of the current accounting system of administrative units, administrative units should accrue welfare expenses (excluding retirement expenses) according to 2.5% of total wages. Generally speaking, it is required to withdraw before using, and set up a special account for special purposes. 1965+ 15 The Notice of the Ministry of Finance and the Ministry of Internal Affairs on the Standards of Staff Welfare Expenses of State Organs and Institutions stipulates that the staff welfare expenses of state organs and institutions shall be drawn from institutions with financial subsidy income at 2.5% of the total wages of the year, and the staff welfare expenses may be drawn at no more than 40% of the annual balance of income and expenditure of the unit; Institutions without financial subsidy income shall draw employee welfare funds at a rate not exceeding 50% of their annual balance of payments. Municipalities, prefectures and counties (cities) can refer to the above provisions, combined with local conditions, and formulate the proportion of special funds for institutions at the corresponding level.

Legal basis: "Notice of the State Council on the Interim Provisions on the Use of Welfare Funds for Staff of State Organs" The scope of use of welfare funds includes: (1) solving the living expenses difficulties of staff families; (two) to solve the medical expenses of employees' families; (three) to solve the problem of death and funeral expenses of employees' families; (four) to understand other people with special difficulties; (5) Subsidies for collective welfare expenses.