Employee benefit fee

Range

The expenditure range of employee benefits cost

1, employee medical expenses

2, the dysfunction of employees

refers to the regular subsidies and temporary subsidies of actual payment of employees in life. Including life subsidies for public or non-factible workers, disabled needed

3, employee and its support of immediate relatives - the death treatment of relatives

4, collective benefits of collective benefits

5, other welfare treatment

mainly refers to the welfare expenses of the upper and lower traffic subsidies, family planning subsidies, hospital food fees, etc.

Not belonging to employee benefits fee

1, the cost of retired employees

2, the compensation for the resignation of the employee

3 , Employee labor protection fee

4, employee receives subsidies in sick, childbearing, visual fake period, to receive subsidies

5, employee learning fee

6, employee The food subsidy fee (including the staff of the employee in the lunch subsidies and business hours of the business)

constitute

1. Enterprise employee benefits refers to the employee salary provided by the company , Bonus, allowance, subsidies, employee education funds, social insurance premiums, and supplementary pension insurance premiums (annuity), supplementary medical insurance premiums and housing provident funds, including distribution to employees or pay workers The following cash subsidies and non-monetary collective benefits:

(1) for various cash subsidies and non-monetary benefits issued or paid by employees, including employees, medical expenses I have not implemented medical expenses for medical coordinating enterprises. The employees are supported by relatives and relatives, and their employees are cost-effective, and their own staff canteen has been subsidized or uniform. It is in line with the national financial subsidy, heatstroke. Fee.

(2) Equipment, facilities and personnel taken by the company's interdenect collective welfare sectors, including staff canteen, employee bathroom, hairdressing room, medical office, nursery, nursing institute, collective dormitory, etc. Welfare sector equipment, depreciation, maintenance costs, salaries, social insurance premiums, housing provident fund, labor costs, etc. of the collective welfare department staff.

(3) The difficult support for employees, or the company's overall establishment and management of the fund expenditure of the employee of relief difficulties.

(4) Foreign fees are all incident with retirees, including clippieces, medical expenses and other forefoats from retirees. The resolution of the retirees involved in the enterprise shall be implemented in accordance with the Notice of the Ministry of Finance on the issue of the financial management of employees' resettlement fees ("2009] No. 117). Otherwise prescribed by the State shall prevail.

(5) Other employee benefits fees, including funeral subsidies, payment, employee, safe fees, only children's fees, visit relative holiday fees, and universal employee benefits, but not included Other expenditures in each of the provisions of the items.

Second, enterprises provide transportation, housing, communication treatment for employees, have implemented monetization reform, housing subsidies, traffic subsidies or car reform subsidies, communication subsidies, traffic subsidies or car reform, and communication subsidies, communication subsidies, communication subsidies, communications Incorporate the total amount of employee wages, no longer incorporating employee benefits; there has not been implemented in monetization reform, and the relevant expenditures of enterprises as employee benefit fees, but according to the unified provisions of the relevant corporate housing system reform policies, they must not be built for employees. housing.

Enterprises give the employee's festival subsidy, not uniform for lunch subsidies on the monthly release, should be included in the total amount of wages.

Processing

New guidelines have canceled the original "payable pay" accounting subjects, "pay the welfare fee" accounting subject, add "Cut the employee remuneration" account accounting enterprises to deal with the employees according to relevant regulations Salary. According to "Wages", "Workers 'Work", "Social Insurance", "Housing Provident Fund", "Trade Union Fund", "Workers' Sports", "Labor Relationship Compensation Compensation", etc., will be detailed, the employee The welfare fee is included in the employee salary.

"Enterprise Accounting Standard No. 9 - Workers' Salary" Application Guide Provisions: "There is no specified basis and accounting ratio, enterprises should be based on historical experience data and actual conditions, reasonably expect employees Salary. The actual amount of actual income is greater than the expected amount. It should be supplemented to the employee remuneration; the actual amount of actual events is less than expected amount, and should be rushing back to the venue for employees. "

Total salary 14 % Belongs to the deduction ratio of the tax law, and does not belong to the proportion of the company specified in the Ministry of Finance (accounting processing should follow the relevant provisions of the Ministry of Finance). Therefore, the employee benefits belong to the case where there is no proportion.

Under the new standard, if there is a clear employee benefit plan, there is a clear amount and a clear payment object, (for example, the company has a text-based welfare plan, and communicating through the "employee manual" To all relevant employees), they can be accomplished payable. The key is whether the balance of the benefit fee is in line with the definition of liabilities. In the past, it was not conforming to the debt definition, and the new standard should not continue, that is, there is no balance of the benefit fee.

The welfare fee is usually in the real branch, and there is no balance problem, but the company can also use it first, usually, the employee benefits of employees extracted in the accounting year have been adjusted after the accounting year. There should be no balance, but this does not mean that the balance of employee benefits is not allowed, and the balance of employee benefits charges in the middle of the accounting year. If the welfare fee extracted by the enterprise exceeds the benefit fee of the actual expenditure of the month, the employee benefit fee is There is a balance.

The actual amount of welfare is greater than expected, and should pay for the benefits, debit "management fees" and other subjects, and credit "paying the employee pay" subject; the actual amount of the actual event is less than expected amount , The red word should be reddish back to the vetement of the benefits, debit "management fees" and other subjects, and credit "to deal with employee compensation" subjects.

Principle requirements

Article 3, paragraph 5 of the Social Insurance Taxation Provisions: "Fischer, the social insurance premium, the rate of ratings, administrative regulations and The Regulations of the State Council. "At present, the provisions of the payment base and rate of social insurance are reflected in the" Interim Measures for the Administration of Personal Accounts for Staff Basic Pension Insurance "," Decision on Establishing the Basic Medical Insurance System of Urban Workers "," Unemployment Insurance Regulations, although basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums have different payment rates, but the number of payment base is unified to employ workers' salary. Article 4 of the National Bureau of Statistics Composition: "The total salary consists of the following six parts: Timing wages; piecewares; bonuses; allowances and subsidies; overtime additives; pay for special circumstances."

(1) The system is sound. Enterprises should formulate the management system of employee benefits and approved by shareholder members or board approved, clarify project, standard, approval procedures, audit supervision of employee benefits expenses.

(b) is reasonable. If the state has clearly stated in the expense of enterprise employee benefits, and companies should strictly implement. If the country does not clearly stipulate, enterprises should refer to the local price level, employee income situation, and the financial situation of enterprises, and formulate rational standards in accordance with employee welfare projects.

(3) Management Science. Enterprises should coordinate planning employee benefits spending, implement budget control and management. After the employee benefit budget shall be approved after the employee representative meeting, it is incorporated into the enterprise financial budget, approved according to the regulations, and discloses relevant information to employees within the enterprise.

(4) Accounting specification. The employee benefits of enterprises should be tetched according to the regulations, accurately reflect the expenditure project and amount.