What subjects should be included in the dormitory property fee?

It should be included in the employee welfare fund, which refers to the expenses paid to enhance the material interests of employees, help employees and their families solve some special difficulties and set up collective welfare undertakings. Its composition is as follows:

1. The welfare expenses of enterprise employees refer to the welfare expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the total salary management, employee education funds, social insurance premiums, supplementary pension 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 employees' medical care and life, including medical expenses for employees traveling in different places, 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' recuperation, financial subsidies for self-run canteens or unified lunch supply expenses for employees who have not run canteens, heating subsidies that meet the relevant financial regulations of the state, heatstroke prevention and cooling fees, etc.

(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 Employees in Enterprise Restructuring (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.

Extended data

The new accounting standard cancels the subject of welfare expenses payable, and welfare expenses do not need to be extracted.

1, if the new accounting standards are implemented, accounting entries:

(1) When welfare expenditure occurs

Borrow: Payable employee salaries-employee welfare expenses.

Credit: cash, etc.

(2) At the end of the month, at the time of distribution.

Borrow: management fee-welfare fee

Loan: Payable employee salary-employee welfare fund.

(3) When carrying forward profit and loss

Debit: this year's profit

Loan: management fee-welfare fee

2. If the original enterprise accounting system is implemented, welfare funds can be extracted or not.

(1) extraction, according to the previous accounting entries.

(2) Not extracted, the welfare expenses incurred are directly included in the "management expenses-welfare expenses" subject.

Baidu Encyclopedia-Employee Benefits

Baidu Encyclopedia-Welfare Fee