Question 1: What does the employee welfare fund include? Notice of the Ministry of Finance on Strengthening the Financial Management of Employee Welfare Fund (Caiqi [2009] No.242): 1. Enterprise employee welfare fund refers to the welfare expenditure provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the management of total wages, employee education funds, social insurance premiums, supplementary old-age insurance premiums (annuities), supplementary medical insurance premiums and housing accumulation funds. Including the following cash subsidies and non-monetary collective benefits paid to or for employees: (1) cash subsidies and non-monetary benefits paid or paid for medical care and life of employees. , including medical expenses for employees going abroad on business, medical expenses for employees in enterprises that have not yet implemented medical co-ordination, medical subsidies for employees to support their immediate family members, medical expenses for employees to recuperate, subsidies for self-run canteens or unified lunch supply for employees who have not run their own canteens, subsidies for heating expenses that meet the relevant financial regulations of the state, and expenses for heatstroke prevention and cooling. ? (II) Equipment, facilities and personnel expenses incurred by collective welfare departments within an enterprise that are not separated, including depreciation, maintenance and repair expenses of equipment and facilities in collective welfare departments such as staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and dormitories, and labor expenses of staff in collective welfare departments such as wages and salaries, social insurance premiums, housing accumulation funds and labor expenses. (3) Subsidies for employees in difficulty, or funds specially set up for helping and relieving employees in difficulty under the overall management of enterprises. (4) Overall expenses for retirees, including medical expenses for retirees and other overall expenses for retirees. The expenses of retirees involved in enterprise restructuring shall be handled in accordance with the Notice of the Ministry of Finance on Financial Management of Resettlement Expenses for Enterprise Restructuring Workers (Caiqi [2009]117). Unless otherwise stipulated by the state, such provisions shall prevail. (5) Other employee welfare expenses incurred in accordance with regulations, including funeral subsidies, pension expenses, employee resettlement expenses, one-child expenses, family leave travel expenses, and other expenses that meet the definition of enterprise employee welfare expenses but are not included in this notice. Second, the transportation, housing and communication benefits provided by enterprises for employees have been monetized, and the monthly housing subsidies, transportation subsidies or vehicle reform subsidies and communication subsidies paid according to standards are included in the total wages of employees and are no longer included in the management of employee welfare funds; If the monetization reform has not been implemented, the related expenses incurred by the enterprise shall be managed as employee welfare expenses, but according to the unified regulations of the state on the reform policy of enterprise housing system, it is not allowed to purchase and build housing for employees. Holiday subsidies granted by enterprises to employees, and monthly subsidies for lunch without unified meals, should be included in the total wage management. Three, employee welfare funds is an auxiliary form of enterprise labor remuneration for employees, enterprises should refer to the general level of history to reasonably control the proportion of employee welfare funds in the total income of employees. According to the provisions of Article 46 of the General Principles of Enterprise Finance, the enterprise shall not use the relevant expenses that should be borne by individuals as employee welfare expenses. Fourth, enterprises should gradually promote the separation reform of internal collective welfare departments and solve the problem of employee welfare treatment through market-oriented methods. At the same time, combined with the reform of enterprise salary system, a complete labor cost management system will be gradually established, and employee welfare will be included in the total salary management of employees. For the person in charge of the enterprise that implements the salary system reform such as the annual salary system, the enterprise should incorporate all kinds of welfare monetary subsidies that meet the requirements of the state into the overall management of the salary system, and the welfare monetary subsidies issued or paid shall be charged from the wages payable by individuals. Five, enterprise employee welfare should generally be mainly in the form of money. Enterprises should strictly control their products and services as employee benefits. Enterprises funded by the state, such as telecommunications, electric power, transportation, heating, water supply, gas, etc., which regard their products and services as the welfare of their employees, shall implement fair trade in accordance with the principle of commercialization and shall not directly provide them to employees and their relatives for free or at low prices. The beds and bedding in the staff dormitory you pointed out belong to the above (2) and belong to the accounting content of welfare expenses.

Question 2: What does the welfare fund include? 1. The welfare funds payable are the funds that the enterprise intends to use for employee welfare. According to regulations, the sources of funds used by enterprises in China for employee welfare include expenses and after-tax profits. Employee welfare funds extracted from expenses are mainly used for employee personal welfare and are treated as liabilities in accounting; The welfare fund extracted from after-tax profits is mainly used for collective welfare facilities, and it is regarded as the owner's equity (that is, public welfare fund) in accounting.

2. The employee welfare expenses extracted from the expenses are accrued according to 14% of the total wages of employees, and the composition of the total wages is consistent with the statistical caliber without any deduction. Employee welfare funds are mainly used for employee medical expenses (including medical insurance premiums paid by enterprises to participate in employee medical insurance), medical staff salaries, medical expenses, travel expenses for employees injured on duty to seek medical treatment in other places, subsidies for employees living in difficulties, salaries of employees in bathrooms, barbershops, kindergartens and nurseries, etc.

3, extracted from the cost of employee welfare funds, set up a separate "welfare funds payable" subjects. The extracted welfare funds are distributed according to the positions of employees: the welfare funds of the production and operation personnel are included in the cost; Administrative welfare expenses are included in management expenses, etc. When actually paid, the welfare funds payable shall be deducted. The balance of welfare expenses payable at the end of the period is reflected separately in the current liabilities of the balance sheet.

The accounting entries are as follows:

1. It takes time to extract benefits:

Borrow: production cost

production cost

Management cost

Loan: welfare funds payable

2. Medical and health expenses paid by employees, subsidies for employees' difficulties and other welfare expenses, wages payable to medical welfare personnel, etc. ：

Debit: welfare fund payable

Credit: cash

bank deposit

Payable wages, etc

postscript

1. Regarding the scope of welfare expenses payable, the account description in the Accounting System for Business Enterprises has been explained in principle, which should include "paid medical and health expenses for employees, subsidies for employees' difficulties and other welfare expenses, and wages payable to medical welfare personnel". Therefore, from the perspective of enterprise financial accounting, it can be widely charged in welfare funds, which is generally stipulated by the internal system of enterprises.

2. According to the regulations of medical insurance for employees in China, the basic medical insurance and supplementary medical insurance expenses that enterprises should bear should be included in the welfare expenses payable.

Question 3: What are the scope of employee welfare funds? According to the Notice of State Taxation Administration of The People's Republic of China on Deduction of Wages, Salaries and Employee Welfare Expenses (No.3 [2009] of the State Administration of Taxation), the scope of employee welfare expenses is as follows:

1, equipment, facilities and personnel expenses incurred by welfare departments in enterprises that have not yet independently implemented social functions, including equipment, facilities and maintenance expenses of collective welfare departments such as staff canteens, staff bathrooms, barbershops, clinics, nurseries and sanatoriums, as well as wages and salaries of welfare department staff, social insurance premiums, housing accumulation funds and labor expenses.

2. Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation.

(1) Medical expenses paid by enterprises for employees on business trips;

(2) the medical expenses of enterprise employees are not implemented as a whole;

(3) Medicaid for employees to support their immediate family members;

(4) heating fee subsidy;

Heating subsidy is also called "winter heating subsidy". The winter heating subsidy stipulated in the document [1979] 176 of the State Administration of Labor refers to the heating subsidy for the dormitory of the staff in the extremely cold area in the north. Does not include the cost of heating houses produced and operated by enterprises. The specific deduction standard shall be implemented according to local regulations. There are different regulations on the payment of "winter heating subsidy" in different places. Please pay attention to the reimbursement scope of local * * *.

(5) Employees' heatstroke prevention and cooling expenses;

The heatstroke prevention and cooling fee refers to the high-temperature subsidy paid by enterprises to protect employees from extremely hot weather. The summer drinks distributed by enterprises to employees cannot cover the high-temperature subsidy, and the specific deduction standard shall be implemented according to local regulations.

Pay attention to the difference between employees' heatstroke prevention and cooling expenses and heatstroke prevention and cooling items issued by enterprises. The Reply of the State General Administration of Labor on the issue of cool drinks (No.1980) stipulates that "supplying cool drinks to workers working in the open air at high temperature in summer is an auxiliary measure to ensure the safety and health of these workers in the production process and prevent heatstroke. Generally, the relevant units allocate and collectively supply a certain amount of salty drinks to drink together. It is not an unproductive welfare treatment. " Therefore, the cost of refreshing drinks paid by enterprises in summer does not belong to employees' heatstroke prevention and cooling expenses, nor to welfare expenses, but to labor protection expenses.

In addition, it should be noted that the heatstroke prevention and cooling products distributed by enterprises to employees for enjoyment at home are not labor protection fees because they do not conform to the provisions of the Reply of the State Administration of Labor on the Issue of Refreshing Drinks (1980). Whether such expenses belong to welfare expenses or wages is not clearly defined at present.

(6) Subsidies for employees' difficulties;

Employee hardship allowance refers to the allowance given by enterprises to employees whose per capita living expenses are lower than the standard of hardship allowance. The specific deduction standard shall be implemented according to local regulations. Pay attention to the difference between the employee hardship allowance provided by enterprises and the employee hardship allowance provided by trade unions. The former is paid from the enterprise welfare fund, while the latter is paid from the trade union funds.

The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Determining the Living Allowance (Guo Shui Fa [1995] 155) stipulates that "the living allowance for employees refers to the temporary living allowance paid by the employer from the retained welfare funds or trade union funds due to certain events or reasons." Although the document has been invalidated, this explanation is still of reference value.

The specific deduction standard shall be implemented according to local regulations.

(7) Relief fund;

The document doesn't specify what kind of benefits it is. There are generally three kinds of relief funds. The first kind is the relief money issued by the national civil affairs department, which has little to do with enterprises. The second is the pension relief fund mentioned below, and the second is the disease relief fund. The document "Opinions of the Ministry of Labor on Several Issues Concerning the Implementation of the Labor Law of People's Republic of China (PRC)" (No.309 issued by the Ministry of Labor [1995]) stipulates that "during the treatment of employees' illness or non-work-related injuries, during the prescribed medical treatment period, enterprises shall pay their sick pay or disease relief fees in accordance with relevant regulations, which may be paid below the local minimum wage, but shall not be less than 80% of the minimum wage.

The "sick pay" here is for employers who have not yet participated in the social overall medical insurance and follow the original medical insurance regulations; According to the new medical insurance regulations, the sickness relief fund is a standard provision for employers who have implemented overall social insurance.

The specific deduction standard is based on each ... >>

Question 4: What items of labor supplies are included in the welfare fund for enterprise employees, and the year-end bonus for holiday items?

Question 5: What are the employee benefits of enterprises? Answer: 1. Article 40 of the "Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC)" stipulates that "the employee welfare expenses incurred by an enterprise shall be deducted if they do not exceed 14% of the total wages and salaries." Accordingly, the actual amount incurred by the enterprise does not exceed 14% of the total wages and salaries, and it is deducted according to the actual amount. The excess shall be deducted according to 14% of the total salary. The employee welfare expenses incurred in 2008 and subsequent years shall be implemented in accordance with Article 3 of the Supplementary Notice of State Taxation Administration of The People's Republic of China on Doing a Good Job in the Settlement and Payment of Enterprise Income Tax in 2007 (Guo [2008] No.264). "In 2007, the welfare expenses of enterprise employees were still deducted by 14% of the total taxable wages, and the unused part was deducted. Employee welfare expenses incurred in 2008 and subsequent years shall be deducted from the balance of employee welfare expenses accrued but not actually used in previous years, and the insufficient part shall be deducted according to the provisions of the new enterprise income tax law. The balance of employee welfare expenses accumulated by the enterprise in previous years but not actually used has been deducted before tax and belongs to the rights and interests of employees. If the use is changed, the taxable income shall be adjusted and increased. " 2. The contents of enterprise employee welfare expenses shall be implemented in accordance with the provisions of Article 3 of the Notice on Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (No.3 [2009] of the State). "The welfare expenses for employees of enterprises as stipulated in Article 40 of the Implementation Regulations include the following contents: (1) Expenses for equipment, facilities and personnel incurred by the welfare departments of enterprises that have not implemented social foundations alone. Including staff canteen, staff bathroom, barber shop, infirmary, nursery, sanatorium and other collective welfare departments of equipment, facilities and maintenance costs, as well as the wages and salaries of welfare department staff, social insurance premiums, housing provident fund, labor costs. (2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees. (3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. "

Question 6: What is the welfare fee? Employee welfare funds mainly include the expenses directly used for employee protective equipment, employee medical expenses, work-related injury medical expenses, employee living difficulties subsidies, medical welfare department staff salaries, maintenance funds, etc. The above items are used as payment accounting entries: salary payable to employees-welfare loans: cash on hand (or raw materials, commodities, etc. )

It also includes termination benefits. Borrow: management fee loan: payable to employees' salary ... when dismissing benefits: payable to employees' salary ... dismissing benefits loan: cash on hand (or raw materials, commodities, etc. )

Hope to adopt! ! !

Question 7: What are the welfare expenses stipulated in the tax law? The enterprise employee welfare expenses stipulated in Article 40 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) include:

(1) Equipment, facilities and personnel expenses incurred by welfare departments of enterprises that fail to perform social functions alone, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and other collective welfare departments, and wages, social insurance premiums, housing accumulation funds and labor expenses of welfare department staff.

(2) Subsidies and non-monetary benefits for employees in medical care, living, housing and transportation. , including medical expenses paid by enterprises to employees traveling in different places, medical expenses of employees of enterprises who have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees.

(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc.

Question 8: What are the contents of welfare funds payable? First, the new accounting standards cancel the provision of welfare funds, and welfare funds can no longer be accrued.

Second, the scope of use of enterprise employee welfare funds

Referring to the relevant provisions of the national financial accounting, the scope of use of enterprise employee welfare funds mainly includes the following aspects:

(1) employee hardship allowance;

(two) the medical expenses of employees and their immediate family members, the wages and medical expenses of all medical staff in the medical department of this unit, and the medical expenses of employees injured at work;

(three) the wages of the catering and bathroom staff of the unit and the purchase and repair costs of cooking utensils in the canteen;

(four) the wages and expenses of the staff of nurseries and kindergartens in this unit, as well as the purchase and repair expenses of nursery and kindergarten equipment;

(5) Employee personal welfare subsidies; Employee personal welfare subsidy refers to a supplementary income provided by enterprises to individuals in the form of money in order to solve some special living difficulties of employees. Generally, there are family leave for employees, subsidies for employees' living difficulties, subsidies for employees' commuting expenses, subsidies for employees' heating in winter dormitories and other subsidies.

(6) Supplementary endowment insurance, supplementary medical insurance and personal accident insurance purchased by enterprises from commercial institutions for employees;

(seven) start-up expenses and loss subsidies for self-management of agricultural and sideline businesses;

(eight) other expenses paid by the employee welfare fund in accordance with the provisions of the state;

(9) The surplus employee welfare fund can also be used for the purchase and maintenance of employee dormitories (including collective dormitories and family dormitories) and cultural and entertainment facilities.

Question 9: What are the labor costs of enterprises? They are divided into two categories: wages (including annual salary, bonuses, allowances and subsidies included in the management of total wages) and welfare. Among them, welfare is an auxiliary form of labor remuneration for employees. According to the relationship with wages, it can be divided into two categories: one is the social insurance premium and housing accumulation fund paid or withdrawn according to a certain proportion of wages, supplementary pension (enterprise annuity) and supplementary medical insurance premium and employee education funds, and the other is the welfare expenditure without a fixed proportion of wages. The employee welfare expenses stipulated in the Notice on Strengthening the Financial Management of Enterprise Employee Welfare Expenses (Caiqi [2009] No.242) are the second kind of employee welfare expenses, which specifically include the following cash subsidies and non-monetary collective benefits paid to or for employees: first, cash subsidies and non-monetary benefits paid or paid for employees' medical care and life, such as medical expenses for employees' business trips, employees' recuperation expenses, subsidies for running their own canteens, and unified lunch supply fees. Second, the depreciation expenses of equipment and facilities, maintenance expenses and labor costs of employees in the internal collective welfare departments of enterprises that have not yet been separated; Third, subsidies for employees in difficulty, or fund expenditures specially set up and managed by enterprises to help and relieve employees in difficulty; Fourth, retirees should co-ordinate external expenditures; Fifth, other employee welfare expenses incurred according to regulations, including funeral subsidies, pension expenses, employee resettlement expenses, one-child expenses, travel expenses for visiting relatives, and other expenses that meet the definition of enterprise employee welfare expenses but are not listed in the Notice on Strengthening Financial Management of Enterprise Employee Welfare Expenses (Caiqi [2009] No.242).

Question 10: What does the employee welfare fund include? Where is the employee welfare fund? The invoice name of employee welfare fund can include the following contents: 1, medical expenses of employees, subsidies for living difficulties of employees, death treatment of employees and their immediate family members, collective welfare subsidies including subsidies for the difference between expenditure and income of collective welfare facilities such as employees' bathrooms, barbershops, laundry rooms, nursing rooms and nurseries, as well as subsidies for childcare expenses without nurseries and subsidies for repairs paid to employees. 5. Other welfare benefits mainly refer to welfare expenses such as commuting allowance, family planning allowance and hospitalization expenses. Expenditure that does not belong to employee welfare expenses 1, retired employee expenses 2, dismissed employee compensation 3, employee labor protection expenses 4, employee receiving subsidies during sick leave, maternity leave and family leave, employee learning expenses 6, employee food subsidies (including employee lunch subsidies in enterprises and food subsidies during business trips). Employee welfare funds refer to the funds extracted by enterprises according to a certain proportion of wages, which are specially used for employee medical care, subsidies and other welfare undertakings.