Enterprise employee welfare funds include the following contents:

(1) Equipment, facilities and personnel expenses incurred by welfare departments in enterprises that have not yet independently implemented social functions, including equipment, facilities and maintenance expenses of staff canteens, staff bathrooms, barbershops, infirmary, nurseries, sanatoriums and other collective welfare departments, as well as wages and salaries of staff in welfare departments, social insurance premiums, housing accumulation funds, labor expenses, etc.

(2) Subsidies and non-monetary benefits in health care, living, housing and transportation. Employees, including medical expenses paid by enterprises to employees on business trips in different places, medical expenses of employees in enterprises that have not implemented medical co-ordination, medical subsidies for employees to support their immediate family members, heating subsidies, heatstroke prevention and cooling expenses for employees, subsidies for employees' difficulties, relief funds for employees' canteens, and transportation subsidies for employees.

(3) Other employee welfare expenses incurred in accordance with other regulations, including funeral subsidies, pension expenses, settling-in expenses, family leave travel expenses, etc. "

Divided by the above, it should be included in the employee welfare expenses. In the daily practice of enterprises, employees often have dinners on holidays and other occasions, and all employees participate in catering activities. In addition, there are employees who work or work overtime in other places. Because it is inconvenient for employees to have meals, enterprises should include working meals in welfare expenses. This is about employees, not outsiders. The expenses for entertaining outsiders are included in the entertainment expenses. Therefore, employees' meals are welfare expenses.

Does the car subsidy count as welfare?

The monthly car compensation paid to employees is paid at a fixed time together with the monthly salary, and the company should formulate the payment system and put it on record. In this case, it can be included in the "accounts payable-wages and salaries" and allowed to be deducted before tax.

If employee subsidies are paid separately, they shall be included in "employee salaries payable-welfare expenses" and deducted before tax according to the limit of 14% of total wages and salaries.

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Pre-tax Deduction of Wages, Salaries and Employee Welfare Expenses (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.34, 20 15):

The welfare subsidies that are incorporated into the salary and salary system of enterprise employees and distributed together with the salary and salary conform to the provisions of Article 1 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Deduction of Wages and Salaries of Enterprises and Welfare Expenses of Employees (Guo Shui Fa [2009] No.3), which can be regarded as the salary and salary expenses incurred by enterprises and deducted before tax according to the regulations.

Welfare subsidies that do not meet the above conditions at the same time shall be regarded as employee welfare expenses stipulated in Article 3 of Document No.3 of Guoshuihan [2009], and pre-tax deduction shall be calculated according to regulations.

Employee welfare funds refer to the expenses paid to promote the material interests of employees, help employees and their families solve some special difficulties, and set up collective welfare undertakings, including allocated trade union funds, employee welfare funds extracted according to standards, one-child health care expenses, and public medical expenses.

The content of the above information is about "is the meal fee of employees a welfare fee?" A detailed answer to this question. Generally speaking, if our employees have working meals or departmental meals, these expenses can be included in welfare expenses. If it is the meal expenses incurred in entertaining customers, we need to include them in the hospitality expenses.