Labor insurance and employee welfare costs include what and definitions

1. Labor insurance: a social security system in which workers receive material help from the state and society if they cannot continue to work or temporarily interrupt their work for various reasons. Many countries called social insurance. Under the socialist system, labor insurance is a basic right acquired by the workers after they have made certain contributions to the state and the society, and this right is guaranteed through the national legislation with a compulsory nature.

2, labor insurance includes: the unit must help workers pay social security, because social security is mandatory under the state, every employer must help workers pay, social security, including: pension insurance, industrial injury insurance, maternity insurance, unemployment insurance and medical insurance, some units will also help employees to do the housing fund. This is the so-called five insurance and one gold, but the provident fund is not mandatory, so it still depends on the employer. But this piece of social security is the unit must pay for their own employees.

3, employee welfare costs are used to promote the material interests of employees, to help employees and their families to solve some special difficulties and to organize collective welfare undertakings to pay the costs. Including the allocation of trade union funds, the standard withdrawal of staff welfare costs, one-child health care, public medical expenses, not to participate in the public health care unit of the medical costs of employees, work-related injuries and other hospitalization, hospitalization and convalescence during the meal allowance, sick leave for more than two months of wages, the staff to visit their families, paid by the original unit of the severance pay, the severance pay and their accompanying family members, the death of the employee cremated and the cost of survivors of the hardship allowance. expenses, survivor's hardship allowance, long-term dependant's allowance, and collective welfare expenses charged to the "budgeted balance".

4, the scope of employee welfare costs:

(1) employee medical expenses;

(2) employee's hardship assistance;

refers to the actual payment of regular and temporary assistance to employees in difficulty. This includes the living allowance required for work-related or non-work-related injuries and disabilities;

(3) death benefits for employees and their dependent immediate family members;

(4) subsidies for collective welfare; this includes the subsidy for the difference between the expenditures of the collective welfare facilities such as employees' bathrooms, barbershops and laundries, breastfeeding rooms, childcare facilities and other facilities and their revenues, as well as the subsidy for the cost of childcare for those who do not have childcare centers, and the subsidy for repair costs issued to employees. repair expenses, etc.

(5) Other welfare benefits; mainly refers to the welfare expenses on commuting subsidies, family planning subsidies, hospitalized meal expenses, etc.