In many enterprises, in addition to the basic salary, the welfare benefits provided by manufacturers are also the focus of employees' attention. As one of them, living allowance is also a public welfare. Living allowance means that manufacturers provide employees with certain cash or welfare items to supplement their living expenses and help them better cope with their daily expenses. Common living allowances include housing allowance, catering allowance, transportation allowance and property fee allowance. Specific subsidy items and standards will be different according to the actual situation of enterprises and employees.

Although the living allowance is only a kind of welfare provided by enterprises, it has a great influence on the quality of life and work enthusiasm of employees. On the one hand, living allowance can provide certain financial support for employees, reduce the cost of living and reduce economic pressure. This can not only improve the living standards of employees, but also help employees to complete their work tasks more intently and improve their work performance. On the other hand, the living allowance provided by manufacturers can also reflect the humanistic care of enterprises and enhance employees' loyalty and sense of belonging to enterprises.

Although the living allowance is of great benefit to employees, it also requires employees to pay attention to themselves and abide by relevant regulations. First of all, employees need to understand the subsidy standards and application process of enterprises to avoid wasting benefits due to misunderstanding or omission. Secondly, employees need to use subsidy funds reasonably according to the actual situation, and should not abuse or waste them, so as not to affect the welfare of individuals and enterprises. Finally, the enterprise's living allowance is a kind of welfare treatment, which requires employees to establish correct professional ethics and work values while using it reasonably, and make more contributions to the development of enterprises and individuals.