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What Are The Benefits Of Employees?

2011/1/10 14:34:00 122

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[q] what are the welfare benefits of employees? Should bed and bedclothes for employees' dormitories be included in welfare or low value goods?

[answer] Ministry of Finance on financial management of employee welfare benefits

notice

(finance enterprise [2009]242):

First, the welfare expenses of the employees of enterprises refer to the welfare treatment expenses provided by the enterprises for employees except for the salaries, bonuses, allowances, wages, salaries, supplementary funds, supplementary medical insurance premiums, and housing provident funds, which are included in the management of wages and salaries, the total amount of workers' education funds, social insurance premiums and supplementary endowment insurance premiums (Nian Jin), including the following cash subsidies and non monetary collective benefits paid to employees or workers.

(1) cash subsidies and non monetary benefits paid or paid for workers' health care, life, etc., including the cost of medical treatment for workers in the field of public service, medical expenses for staff and workers in the Medical Co ordinating units, medical subsidies for employees' immediate family members, employees' recuperation expenses, self-employed staff canteen subsidies, or the unified supply of lunch for the staff canteen, and the heating allowance and the cooling fee in line with the relevant financial regulations of the state.

(two) an internal group that has not yet been separated.

welfare

The cost of equipment, facilities and personnel incurred by the Department includes the depreciation and maintenance cost of the equipment and facilities of the collective welfare department such as the staff canteen, the staff bathroom, the barber room, the medical clinic, the nurseries, the sanatorium, the collective dormitories, and the labor costs, social insurance premiums, housing provident funds, labor costs and other labor costs of the staff in the collective welfare department.

(three) funds for workers' difficulties, or funds that are specifically established and managed by enterprises to help and relieve hardship workers.

(four) the overall external expenses for retirees, including medical expenses for retirees and other co ordinated expenses for retirees.

The external expenses for retirees involved in the reorganization of enterprises shall be carried out in accordance with the notice of the Ministry of Finance on the financial management of resettlement expenses related to enterprise reorganization (financial enterprise [2009]117).

Where there are other provisions of the state, such provisions shall prevail.

(five) other welfare benefits, including burial allowance, as stipulated in the regulations.

Pension

Fees, staff relocation fees, one-child fees, relatives' leave travel expenses, and other expenses that are consistent with the definition of employee benefits, but are not included in the items of this notice.

Two, the pportation, housing and communication treatment provided to employees by the enterprises has been implemented monetization reform. Housing subsidies, pportation subsidies or vehicle reform subsidies and communication subsidies paid or paid on a monthly basis shall be included in the total wages of workers and workers, and will no longer be included in the management of staff welfare funds. The related expenses of enterprises that have not yet implemented monetization reform should be managed as staff welfare funds, but according to the unified regulations of the state's policies on the reform of the housing system of enterprises, no housing can be purchased for employees.

The allowance for a holiday allowance provided by an enterprise to employees and subsidies for luncheon paid on a monthly basis should be included in the total payroll management.

Three, employee welfare is an auxiliary form of enterprise's compensation for employees, and enterprises should rationally control the proportion of staff and workers' welfare in the general level of workers' income according to the general historical level.

In accordance with the forty-sixth provision of the general principles of enterprise finance, the enterprise shall not be used as an expense for the welfare of staff and workers.

Four, enterprises should gradually promote the separation and reform of collective welfare departments and solve the problem of employee benefits through marketization.

At the same time, combined with the reform of the enterprise salary system, a complete labor cost management system will be established step by step, and the staff welfare will be included in the management of the total wages of employees.

For enterprises responsible for the implementation of annual salary system and other remuneration system, enterprises should incorporate all welfare monetary subsidies that meet the requirements of the state into the overall management of the remuneration system, and grant or pay welfare monetary subsidies from their personal remuneration.

Five, employee welfare in general should be mainly in the form of money.

Enterprises that take the products and services of their enterprises as employees' benefits must be strictly controlled.

The state funded telecommunications, electric power, pportation, thermal power, water supply, gas and other enterprises, the company's products and services as employees' welfare, should be fair trading according to the principle of commercialization, not directly for employees and their relatives free or low-cost.

The bed and bedclothes purchased for the staff quarters belong to the above (two) content, which is the content of the welfare cost accounting.