What does the welfare fund include

Enterprise employee welfare expenses refer to welfare expenditures provided by enterprises for employees except wages, bonuses, allowances, subsidies included in the total wage management, employee education funds, social insurance premiums, supplementary old-age insurance premiums (annuities), supplementary medical insurance premiums, and housing accumulation funds, including cash subsidies paid to employees or distributed to employees and non-monetary collective benefits.

Employee welfare fund 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.

Paragraph 5 of Article 3 of the Provisional Regulations on the Collection and Payment of Social Insurance Fees stipulates: "The payment base and rate of social insurance premiums shall be implemented in accordance with relevant laws, administrative regulations and the provisions of the State Council." At present, the provisions on the base and rate of social insurance contributions are embodied in the Interim Measures for the Administration of Individual Accounts of Employees' Basic Endowment Insurance, the Decision on Establishing the Basic Medical Insurance System for Urban Employees and the Regulations on Unemployment Insurance.

Although the payment rates of basic old-age insurance, basic medical insurance and unemployment insurance are different, the payment base is unified as the total wages of employees. Article 4 of the Regulations of the National Bureau of Statistics on the Composition of Total Wages stipulates: "The total wages consist of the following six parts: hourly wages; Piece rate; Bonus; Allowances and subsidies; Overtime pay; Wages paid under special circumstances. "

Accounting net, China-What does the employee welfare fund include?