Employee welfare fees include:\r\n(1) Various cash subsidies and non-monetary benefits issued or paid for employee health care, living, etc.

\r\n(2) Equipment, facilities and personnel expenses incurred by the enterprise’s internal collective welfare department that has not yet been separated\r\n(3) Employee hardship subsidies, or the establishment and management of the enterprise specifically to help and relieve difficulties

Employee fund expenditures.

\r\n(4) Retired personnel’s expenses outside the overall planning, including retirees’ medical expenses and other retired personnel’s expenses outside the overall planning.

\r\n(5) Other employee welfare expenses incurred in accordance with regulations, including funeral subsidies, pensions, employee settlement expenses in other places, only child expenses, family leave travel expenses, and other employee welfare expenses that meet the definition of enterprise employee welfare expenses but are not included in this notice

Other expenses in each item.

\r\nLegal basis\r\nArticle 76 of the "Labor Law": The state develops social welfare undertakings and builds public welfare facilities to provide conditions for workers to rest, recuperate and recuperate.

\r\nEmployers should create conditions to improve collective welfare and improve workers' welfare benefits.