Staff meal expenses belong to enterprise staff welfare expenses.

First, the nature of staff meals.

Staff meals are the expenses paid by enterprises to ensure the normal life and work needs of employees, which belongs to one of the labor costs of enterprises. According to the provisions of the Labor Law of People's Republic of China (PRC) and the Labor Contract Law of People's Republic of China (PRC), enterprises should provide employees with necessary working conditions and labor protection, including working meals and other welfare benefits. Therefore, employees' meals are legal expenses that enterprises must pay.

Second, the accounting method of employee meal expenses

According to the Accounting Standards for Business Enterprises, the meal expenses of employees should be accounted as employee welfare expenses. Enterprise employee welfare funds refer to the expenses paid by enterprises to improve the living conditions and welfare benefits of employees, including canteen funds, medical expenses and employee hardship subsidies. Enterprises shall, according to the relevant provisions of the state and the internal system of enterprises, reasonably determine the standards and payment methods of employee welfare expenses, and make timely accounting and disclosure.

Third, the tax treatment of staff meals

According to the Regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), the meal expenses of enterprise employees are one of the taxable items of personal income tax, and personal income tax should be paid in accordance with the relevant provisions of the state. Enterprises should withhold and remit personal income tax when paying employees' meals, and report and pay to the tax authorities in time.

Fourth, matters needing attention

Enterprises should abide by the relevant national laws, regulations and internal systems when paying employees' meals to ensure the legality and compliance of the expenses. At the same time, enterprises should also strengthen the management and accounting of staff meal expenses to ensure the accuracy and timeliness of expenses. If it is found that there are irregularities or accounting errors in employee meal expenses, it should be corrected and adjusted in time.

To sum up:

Meal expenses for employees belong to the welfare expenses for employees of enterprises, and are the legal expenses that enterprises must pay. Enterprises shall, according to the relevant provisions of the state and the internal system of enterprises, reasonably determine the standards and payment methods of employee welfare expenses, and make timely accounting and disclosure. At the same time, enterprises should also strengthen the management and accounting of staff meal expenses to ensure the accuracy and timeliness of expenses.

Legal basis:

Article 50 of the Labor Law of People's Republic of China (PRC) stipulates that the employing unit shall provide necessary working conditions and labor protection for laborers to ensure their safety and health.

Article 32 of the Labor Contract Law of People's Republic of China (PRC) stipulates that the employing unit shall pay labor remuneration to the laborers according to the stipulations of the labor contract, and provide labor conditions and labor protection that meet the requirements of the state.

Article 30 of the Accounting Standards for Business Enterprises stipulates that welfare funds for employees of enterprises include canteen funds, medical expenses for employees, and subsidies for employees' difficulties. Enterprises shall, according to the relevant provisions of the state and the internal system of enterprises, reasonably determine the standards and payment methods of employee welfare expenses, and make timely accounting and disclosure.