What does the employee welfare fund of 202 1 include?

202 1 employee welfare funds include the following points:

1, employee medical expenses;

2. Subsidies for workers living in difficulties: refers to the regular subsidies and temporary subsidies actually paid to workers living in difficulties. Including work-related or non-work-related disability living allowance;

3. Death treatment of employees and their immediate family members;

4. Collective welfare subsidies: including the difference between expenditure and income of collective welfare facilities such as bathrooms, barbershops, laundry rooms, nursing rooms and nurseries, as well as subsidies for childcare fees without nurseries and subsidies for repairs paid to employees;

5. Other welfare benefits: mainly refers to welfare expenses such as commuting allowance, family planning allowance and hospitalization expenses.

legal ground

People's Republic of China (PRC) social insurance law

Article 9 Trade unions shall safeguard the legitimate rights and interests of employees according to law, and have the right to participate in the research on major social insurance issues, participate in the social insurance supervision committee, and supervise matters related to employees' social insurance rights and interests. Tenth employees should participate in the basic old-age insurance, and employers and employees should pay the basic old-age insurance premium.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employer and other flexible employees can participate in the basic old-age insurance, and individuals pay the basic old-age insurance premium.

The measures for the endowment insurance of civil servants and staff managed by reference to the Civil Service Law shall be formulated by the State Council. Article 12 The employing unit shall pay the basic old-age insurance premium according to the proportion of the total wages of employees stipulated by the state and record it in the basic old-age insurance pooling fund.

Employees shall pay the basic old-age insurance premium in accordance with the proportion of wages stipulated by the state and record it in their personal accounts.

Individual industrial and commercial households without employees, part-time employees who have not participated in the basic old-age insurance in the employing unit and other flexible employees who have participated in the basic old-age insurance shall pay the basic old-age insurance premiums in accordance with state regulations and record them in the basic old-age insurance pooling fund and individual accounts respectively.