It can be charged to welfare expenses, but the accounting entry operation will be somewhat different because the new accounting implementation standard cancels the treatment of welfare expenses.

1. If there is a credit balance in "welfare expenses payable", the accrued welfare expenses shall be deducted first.

Debit: welfare fund payable

Credit: cash

2 "welfare payable" without balance, directly included in the cost.

Borrow: management fee-welfare fee

Credit: cash

Welfare funds are extracted by the enterprise according to 14% of the total wages, and are mainly used for medical expenses of employees, salaries of medical personnel, travel expenses of employees injured on business to other places for medical treatment, subsidies for employees' living difficulties, salaries of employees' bathrooms, barbershops, kindergartens and nurseries, etc.