Can the company's expenses for organizing employees to travel abroad be counted as employee welfare expenses?

Travel expenses cannot be deducted as employee welfare expenses.

enterprise employee welfare expenses refer to welfare treatment expenses provided by enterprises for employees except wages, bonuses, allowances, subsidies included in total wages management, employee education funds, social insurance premiums, supplementary pension insurance premiums, supplementary medical insurance premiums and housing accumulation funds, including cash subsidies and non-monetary collective benefits paid to employees or for employees.

if the transportation, housing and communication benefits provided by enterprises for employees have been monetized, the monthly housing subsidies, transportation subsidies, vehicle modification subsidies and communication subsidies paid according to the standard shall be included in the total wages of employees and no longer included in the management of employee welfare funds. Where the monetization reform has not been implemented, the related expenses incurred by the enterprise shall be managed as employee welfare expenses. Extended information

Expenditure scope of employee welfare funds:

1. Medical expenses of employees.

2. Subsidies for the living difficulties of employees. Refers to the regular subsidies and temporary subsidies actually paid to employees with difficulties in life. Including the living allowance for work-related or non-work-related injuries and disabilities.

3. Death treatment for employees and their immediate family members.

4. Subsidies for collective welfare. Including the subsidies for the difference between the expenditure and income of collective welfare facilities such as staff bathrooms, barber shops, laundry rooms, nursing rooms and nurseries, as well as the subsidies for childcare fees without nurseries and the repair fees paid to employees.

5. Other welfare benefits. It mainly refers to welfare expenses such as commuting subsidies, family planning subsidies, hospitalization meals, etc.

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