What items are included in employee travel?

When the company organizes employee travel, it should be included in the "administrative expenses-welfare expenses" account.

If the unit has a trade union organization and withdraws trade union funds, it can also be deducted from the trade union funds. Travel expenses are non-monetary benefits given to employees. They are accounted for through employee salaries payable and allocated to management expenses, operating expenses and other subjects according to the employees' service objects.

Extended information

Specific items included in enterprise employee welfare fees:

1. Various cash subsidies and payments issued or paid for employee health care, living, etc. Non-monetary benefits include medical expenses for employees traveling away from home for work, medical expenses for employees of enterprises that have not yet implemented medical coordination, financial subsidies for self-operated staff canteens or unified lunch supplies for unoperated staff canteens, heating subsidies that comply with relevant national financial regulations, and heat stroke prevention Cooling fees, etc. ?

2. Equipment, facilities and personnel expenses incurred by the internal collective welfare departments of the enterprise that have not yet been separated, including employee canteens, employee bathrooms, barbers, medical clinics, nurseries, nursing homes, collective dormitories and other collectives Depreciation and maintenance costs for equipment and facilities of the welfare department

3. Employee hardship subsidies, or fund expenditures established and managed by the enterprise specifically to help and relieve needy employees. ?

4. Expenses for retirees outside the overall plan, including medical expenses for retirees and other outside expenses for retirees. The external expenses for retired personnel involved in enterprise reorganization shall be implemented in accordance with the "Notice of the Ministry of Finance on Financial Management Issues of Employee Resettlement Expenses Related to Enterprise Reorganization". ?

5. Other employee welfare expenses incurred in accordance with regulations, including funeral subsidies, pensions, employee settlement expenses in other places, only child expenses, family leave travel expenses, and those that meet the definition of enterprise employee welfare expenses but are not included Other expenses covered by the items in each clause of this notice.

Reference material: Baidu Encyclopedia--Enterprise employee welfare fees