Does welfare fund belong to the scope of social security payment base?

According to the relevant regulations, in order to protect the health of employees and improve their collective welfare benefits, the unit can draw a special fund for employee welfare according to a certain proportion of the total wages of employees (14%), which is called employee welfare fund. This fee can be used to subsidize employees and their families and organize welfare undertakings, such as living difficulties subsidies, transportation subsidies, round-trip travel subsidies for visiting relatives, children's nursery subsidies, housing stickers, heating fees, cool drinks, recuperation fees, etc. As for the payment base of social insurance premiums or the economic compensation base for the termination of labor contracts, it is determined according to the wage income of employees. Wage refers to the labor remuneration paid directly by the employer to the employees of the unit in the form of money according to the relevant provisions of the state or the labor contract, which generally includes hourly wages, piece-rate wages, bonuses, allowances and subsidies, wages paid for extended working hours and wages paid under special circumstances. Ministry of labor on the implementation of

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