What Are The Employee Benefits?

According to the second provision of the accounting standards for Enterprises No. ninth - employees' remuneration (hereinafter referred to as the "new guidelines"), the employees' remuneration is divided into the following 8 details under the new guidelines:

(1) wages, bonuses, allowances and allowances of staff and workers.

(two) employee benefits.

(three) medical insurance, endowment insurance, unemployment insurance, work-related injury insurance and maternity insurance. Insurance premium 。

(four) housing provident fund.

(five) trade union funds and staff education funds 。

(six) non monetary benefits.

(seven) compensation for the termination of labor relations with employees.

(eight) other expenditures related to the services provided by the staff.

There is no further regulation on the scope of accounting for "(two) employee benefits". When handling business practices, it can refer to the scope of accounting described in the notice of the State Administration of Taxation on the deduction of wages, salaries and welfare benefits of employees ([2009]3). Mainly include:

(1) the enterprises that have not yet done the social functions of separation have the expenses of equipment, facilities and personnel in the welfare department, including the equipment, facilities and maintenance cost of staff welfare facilities such as staff canteens, workers' bathrooms, barber shops, medical clinics, nurseries and sanatorium, and the wages, salaries, social insurance premiums, housing provident funds, and labor costs of staff in the welfare sector.

(two) for the health care, life, housing and transportation of workers. subsidy And non monetary benefits, including the medical expenses paid to the workers by the enterprises, the medical expenses of the workers in the medical co ordinate enterprises, the medical subsidies for the workers and their immediate families, the subsidy for heating expenses, the cooling off of the staff and workers, the allowance for the hardship of the workers, the relief fees, the subsidy for the staff canteen, the transportation allowance for the workers, etc.

(three) other workers' welfare benefits which are in accordance with other provisions, including funeral allowance, pensions, settling expenses and visiting family expenses.